Aladdin International Corp. v. United States

Opinion

Carman, Judge:

Plaintiff, Aladdin International Corp. (Aladdin), challenges the United States Customs Service’s (Customs or the government) classification of a plastic lunch box and beverage flask imported by Aladdin from Brazil. Jurisdiction lies under 28 U.S.C. § 1581(a) (1982). The parties have cross-moved for summary judgment.

Customs classified the lunch box and beverage flask as an entirety under the provision for "Luggage * * * Of other material * * * Other * * * Other * * *” item 706.62, of the Tariff Schedules of the United States (TSUS), with a duty of 20 percent ad valorem.…