PILLOWTEX CORP. v. U.S.

No. 98-1227.

171 F.3d 1370 (1999)

PILLOWTEX CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 16, 1999.


Attorney(s) appearing for the Case

Margaret R. Polito, Neville, Peterson & Williams, of New York, New York, argued for plaintiff-appellant. With her on the brief was John M. Peterson.

Mikki Graves Walser, Attorney, Civil Division, Commercial Litigation Branch, U.S. Department of Justice, of New York, New York, argued for defendant-appellee. With her on the brief were David M. Cohen, Director, of Washington, DC, and Joseph I. Liebman, Attorney in Charge, of New York, New, York. Of counsel on the brief was Beth C. Brotman, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, of New York, New York.

Paul C. Rosenthal, Collier, Shannon, Rill & Scott, PLLC, of Washington, DC, for amicus curiae Pacific Coast Feather Company, Inc. With him on the brief was John B. Brew.

Before RICH, PLAGER, and RADER, Circuit Judges.


PLAGER, Circuit Judge.

Pillowtex Corporation ("Pillowtex") appeals from the judgment1 of the United States Court of International Trade. That court sustained the classification by the United States Customs Service ("Customs") of Pillowtex's cotton-covered down comforters under subheading 9404.90.90 of the Harmonized Tariff Schedule of the United States2 ("HTSUS"). Because we

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