RACK ROOM SHOES v. U.S.

Nos. 2012-1391, 2012-1392, 2012-1439.

718 F.3d 1370 (2013)

RACK ROOM SHOES, Plaintiff-Appellant, and Skiz Imports LLC, Plaintiff-Appellant, and Forever 21, Inc., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 12, 2013.


Attorney(s) appearing for the Case

John M. Peterson , Neville Peterson, LLP, of New York, NY, argued for plaintiff-appellant, Rack Room Shoes. With him on the brief were George W. Thompson , Russell A. Semmel and Richard F. O'Neill .

Damon V. Pike , The Pike Law Firm, P.C., of Decatur, GA, argued for plaintiff appellant, Forever 21, Inc. and Michael T. Cone , FisherBroyles, LLP, of New York, NY, argued for plaintiff appellant, Skiz Imports LLC.

Jeanne E. Davidson , Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Stuart F. Delery , Principal Deputy Assistant Attorney General, Reginald T. Blades, Jr. , Assistant Director, Barbara S. Williams , Attorney in Charge, International Trade Field Office, and Aimee Lee , Senior Trial Counsel. Of counsel on the brief were Yelena Slepak , Attorney, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, N.Y. and Leigh Bacon , Attorney, Office of the General Counsel, United States Trade Representative, of Washington, DC.

Before MOORE, CLEVENGER, and REYNA, Circuit Judges.


REYNA, Circuit Judge.

In this case, we once again are faced with the question of what facts an importer must plead to state a claim that a tariff rate in the Harmonized Tariff Schedule of the United States ("HTSUS") violates equal protection. Importers Rack Room Shoes ("Rack Room"), Skiz Imports LLC ("Skiz"), and Forever 21, Inc. ("Forever 21") (collectively, "Importers") brought suit in the Court of International Trade ("Trade Court") alleging that various classifications...

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