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DANZE, INC. v. U.S.

Slip Op. 18-69 Court No. 13-00381.

319 F.Supp.3d 1312 (2018)

DANZE, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

Dated: June 19, 2018.

Attorney(s) appearing for the Case

John M. Peterson and Richard F. O'Neill , Neville Peterson LLP, of New York, NY, for Plaintiff Danze, Inc.

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

OPINION

This action addresses whether various models of vitreous china toilets and a particular toilet tank are "specially designed for the use or benefit of handicapped persons" and are therefore entitled to duty-free treatment under subsection 9817.00.96 of the Harmonized Tariff Schedule of the United States ("HTSUS"...

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