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HOME DEPOT U.S.A., INC. v. U.S.

Slip Op. 17-129, Court No. 14-00061.

269 F.Supp.3d 1306 (2017)

HOME DEPOT U.S.A., INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 21, 2017.

Attorney(s) appearing for the Case

William Randolph Rucker , Drinker Biddle & Reath LLP, of Chicago, IL, for Plaintiff Home Depot U.S.A., Inc.

Amy M. Rubin , Assistant Director, International Trade Field Office, U.S. Department of Justice, of New York, NY, for Defendant. With her on the brief were Edward F. Kenny , Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, and Chad A. Readler , Acting Assistant Attorney General. Of Counsel on the brief was Beth C. Brotman , Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection.

OPINION

BACKGROUND

This case arises from the classification of merchandise under the Harmonized Tariff Schedule of the United States ("HTSUS") by U.S. Customs and Border Protection ("Customs"). Plaintiff Home Depot U.S.A., Inc. ("Home Depot") is...

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