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SWIMWAYS CORP. v. U.S.

Court No. 13-00216 Slip Op. 18-91.

329 F.Supp.3d 1313 (2018)

SWIMWAYS CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

Dated: July 23, 2018.

Attorney(s) appearing for the Case

James R. Cannon, Jr. , Cassidy Levy Kent (USA) LLP, of Washington, D.C., for plaintiff Swimways Corporation. With him on the brief were Jonathan M. Zielinski and Heather K. Pinnock.

Jamie L. Shookman , Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, N.Y., for defendant United States. With her on the brief were Chad A. Readler , Acting Assistant Attorney General, and Amy M. Rubin , Assistant Director. Of counsel on the brief was Michael W. Heydrich , Office of the Assistant Chief Counsel, U.S. Customs and Border Protection.

OPINION

Plaintiff Swimways Corporation ("Swimways") commenced this action to contest the denial of its administrative protests by U.S. Customs and Border Protection ("Customs"). Swimways claims that Customs erred in its determination of the tariff classification of merchandise it imported consisting...

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