Quaker Pet Grp., LLC v. United States

Katzmann, Judge:

The court returns to the question of the tariff classification under the Harmonized Tariff Schedule of the United States (2012) ("HTSUS") of Plaintiff Quaker Pet Group, LLC's ("Quaker Pet") pet carrier products. Previously, the court held that, as a matter of law, Quaker Pet's carriers could not be classified under HTSUS heading 4202, which comprises containers that organize, store, protect, and carry various items, because pets are living beings and not items. Quaker Pet Group, LLC v. United States , 42 CIT ----, 287 F.Supp.3d 1348 (2018). However, the undisputed facts…