Drygel, Inc. v. United States

OPINION

TSOUCALAS, Senior Judge.

Plaintiff Drygel, Inc. (“Plaintiff’ or “Drygel”) challenges the classification of Gel-A-Mint® Magikstrips® (“Magik-strips®”) by the United States Bureau of Customs and Border Protection 1 (“Defendant” or “Customs”)under Subheading 2106.90.99 of the Harmonized Tariff Schedule of the United States (“HTSUS”) covering “[flood preparations not elsewhere specified or included[.]” Plaintiff maintains that the merchandise at issue is properly classified under Subheading 3306.90.00, HTSUS, as “preparation for oral or dental hygiene.” This matter is before the court on…