Russ Berrie & Co. v. United States

Stanceu, Chief Judge:

Plaintiff Russ Berrie & Company, Inc. ("Russ Berrie & Co.") brought this action to challenge the tariff classifications by the United States Customs Service, predecessor of U.S. Customs and Border Protection ("Customs"), of various articles it imported in 1992.

Before the court are cross-motions for summary judgment. Concluding that there are no genuine issues of material fact, the court grants in part, and denies in part, each motion.

I. BACKGROUND

This action, which was commenced in 1993, has a long history and includes claims regarding the tariff classification of a large…