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VICTORIA'S SECRET DIRECT, LLC v. U.S.

Nos. 2013-1468, 2013-1469.

769 F.3d 1102 (2014)

VICTORIA'S SECRET DIRECT, LLC, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. Lerner New York, Inc., Plaintiff-Appellant, v. United States, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 16, 2014.

Attorney(s) appearing for the Case

Frances P. Hadfield , Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP, of New York, NY, argued for plaintiffs-appellants. With her on the brief were Alan R. Klestadt and Robert B. Silverman. Of counsel was Robert Fleming Seely.

Beverly A. Farrell , Trial Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee. With her on the brief were Stuart F. Delery , Assistant Attorney General, Jeanne E. Davidson , Director, and Amy M. Rubin , Acting Assistant Director.

Dissenting Opinion filed by Circuit Judge REYNA.

TARANTO, Circuit Judge.

These related actions, which the Court of International Trade tried together, require the classification of certain clothing under the Harmonized Tariff Schedule of the United States (HTSUS). Specifically at issue are the Bra Top, which is imported by Victoria's Secret Direct, LLC, and the Bodyshaper, which is imported by Lerner New York, Inc. Both are sleeveless garments, made of knit fabric, worn as tops. Both are designed for two purposes...

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