Pfaff American Sales Corp. v. United States

Memorandum Opinion and Order

Goldberg, Judge:

This case is before the court on cross-motions for summary judgment. Plaintiff challenges the United States Customs Service’s (“Customs”) tariff classification of Hobbylock sewing machines, model numbers 783, 784, 796, 797 and 603A with standard ac*1074cessories, under the Harmonized Tariff Schedules of the United States (“HTSUS”) subheading 8452.10.00 as “Sewing machines of the household type”. Plaintiff seeks summary judgment under USCIT R. 56(a) sustaining its claimed classification of the sewing machines under HTSUS subheading 8452.21.90 as “Other…