Citizen Watch Co. of America, Inc. v. United States

OPINION

RESTANI, Chief Judge.

This matter is before the court on cross-motions for summary judgment by plaintiff Citizen Watch Co. of America, Inc. (“Citizen”) and defendant United States (“the Government”) pursuant to USCIT Rule 56. Citizen challenges the tariff classification of its imported watch boxes. U.S. Customs and Border Protection (“Customs”) classified the merchandise under subheading 4202.99.90 of the Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for jewelry boxes and similar containers. 1 Citizen asserts that the proper classification is under subheading…