Sarne Handbags Corp. v. United States
United States Court of International Trade
1Opinion of the Court
OPINION
CARMAN, Chief Judge.
Defendant, United States, moves for summary judgment pursuant to U.S. CIT R. 56(b), contending it is entitled to judgment as a matter of law because the United States Customs Service (Customs) properly classified the merchandise at issue under subheading 4202.22.15, Harmonized Tariff Schedule of the United States (HTSUS) 1 , as “Handbags ... With outer surface of sheeting of plastic,” dutiable at a rate of 19.2% ad valorem. Plaintiff, Sarne Handbags Corp. (Sarne), opposes defendant’s motion and cross-moves for summary judgment pursuant to U.S. CIT R. 56(a),…
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