Nissho Iwai American Corp. v. United States

Decision and Judgment on Cross-Motions for Summary Judgment

Watson, Senior Judge:

This test case involves a tariff term in which footwear is described as having a “foxing-like band.” As a result of the Government’s decision that the fifteen models of athletic footwear at issue had “foxing-like bands,” the importer could not enter them under subheadings 6402.91.40 and 6402.00.15 of the Harmonized Tariff Schedule of the United States (HTSUS). Under those subheadings the footwear would have been dutiable at 6%.

Instead, as a consequence of being found to have “foxing-like bands,” the footwear,…