Kalle USA, Inc. v. United States

OPINION

Katzmann, Judge:

How should food casings composed of both textile and plastic be classified for the purposes of determining what tariff rate should apply to their importation? In this action, Plaintiff Kalle USA Inc. (“Kalle”) contests the denials of its administrative protests by U.S. Customs and Border Protection (“Customs”) and disputes the tariff classification under the Harmonized Tariff Schedule of the United States (2010) (HTSUS) 1 which Customs determined for two of its food casing products, NaloProtex Gl (“Gl”) and NaloProtex G2 (“G2”). Specifically, Kalle contends that the Gl…