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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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