LeMANS CORP. v. United States

OPINION

BARZILAY, Judge:

This case concerns the U.S. Customs & Border Protection’s (“Customs”) classification of certain motocross jerseys, motocross pants, and motorcycle jackets under Chapters 61 and 62 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Defendant United States moves the court for summary judgment, arguing that Customs classified the subject merchandise under the appropriate provisions of the HTSUS. Plaintiff LeMans Corporation (“LeMans” or “Plaintiff’) contests the classification and cross-moves the court for summary judgment, alleging that subheadings within…