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MICHAEL SIMON DESIGN, INC. v. U.S.

Slip Op. 09-75. Court No. 09-00016.

637 F.Supp.2d 1218 (2009)

MICHAEL SIMON DESIGN, INC., tru 8, Inc. d/b/a Arriviste, and Target Stores, a division of Target Corporation, Plaintiffs, v. UNITED STATES, Defendant.

United States Court of International Trade.

July 20, 2009.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (Alan Goggins, Eric W. Lander), for Plaintiffs.

Tony West, Assistant Attorney General, Jeanne E. Davidson, Director, Patricia M. McCarthy, Assistant Branch Director, Mikki Cottet, Senior Trial Counsel, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Of Counsel: Karl S. von Schriltz, Attorney, Office of General Counsel, U.S. International Trade Commission, Yelena Slepak, Attorney, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection), for Defendant.

Before: Hon. Judith M. Barzilay.

OPINION

BARZILAY, Judge.

This case adds yet another chapter to the long story of the classification of certain holiday apparel and other utilitarian holiday merchandise, an issue to which this court and the Federal Circuit has dedicated a considerable amount of attention. See, e.g., Michael Simon Design, Inc. v. United States, 501 F.3d 1303 (Fed.Cir. 2007); Park B. Smith, Ltd. v. United States,

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