Warner-Lambert Co. v. United States

OPINION

TSOUCALAS, Senior Judge.

Plaintiff Warner-Lambert Company (“Plaintiff’ or “WLC”) challenges the classification of the merchandise at issue by the United States Bureau of Customs and Border Protection (“Customs”) under subheading 1704.90.35 of the Harmonized Tariff Schedule of the United States (“HTSUS”) covering “confections or sweetmeats ready for consumption, other.” Plaintiff maintains that the merchandise is properly classified under subheading 3306.90.00, HTSUS, as “preparation for oral or dental hygiene, other.” This matter is before the Court on Plaintiffs motion for summary…