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SGI, INC. v. U.S.

No. 96-1272.

122 F.3d 1468 (1997)

SGI, INCORPORATED, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 5, 1997.

Attorney(s) appearing for the Case

Ralph H. Sheppard, Meeks & Sheppard, New York City, argued for plaintiff-appellant. With him on brief were Jeffrey A. Meeks and Lisa Levaggi Borter.

Barbara M. Epstein, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, International Trade Field Office, New York City, argued for defendant-appellee. With her on the brief were Frank W. Hunger, Assistant Attorney General and David M. Cohen, Director, Department of Justice, Washington, DC. Also with her on the brief was Joseph I. Liebman, Attorney in Charge, International Trade Field Office, New York City. Of counsel on the brief was Karen P. Binder, Assistant Chief Counsel, International Trade Field Office, New York City.

Steven P. Florsheim, Grunfeld, Desiderio, Lebowitz & Silverman LLP, New York City, for amicus curiae Arrow Trading.

Before RICH, NEWMAN, and PLAGER, Circuit Judges.

RICH, Circuit Judge.

SGI Incorporated (SGI) appeals from a decision of the United States Court of International Trade rendered on cross motions for summary judgment in which the Court of International Trade classified SGI'S portable soft-sided vinyl coolers under subheading 4202.92.90 of the Harmonized Tariff Schedule of the United States (HTSUS), which carries a 20% ad valorem tax. We reverse.

BACKGROUND

SGI imports "Chill" coolers...

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