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PACIFIC NORTHWEST EQUIPMENT, INC. v. U.S.

Slip Op. 10-67. Court No. 07-00184.

715 F.Supp.2d 1319 (2010)

PACIFIC NORTHWEST EQUIPMENT, INC., Plaintiff, v. The UNITED STATES of America, Defendant.

United States Court of International Trade.

June 15, 2010.

Attorney(s) appearing for the Case

Joel R. Junker & Associates ( Joel R. Junker ), for Plaintiff.

Tony West , Assistant Attorney General, Barbara S. Williams , Attorney-in-Charge, Commercial Litigation Branch, Civil Division, United States Department of Justice ( Justin R. Miller , Edward F. Kenny , Jason M. Kenner ); and Beth C. Brotman , of counsel, Office of Assistant to Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, Department of Homeland Security, for Defendant.

OPINION

CARMAN, Judge.

This case requires the Court to determine the appropriate tariff classification for what appears to be, at first glance, a contradiction in terms: "platform containers." Pacific Northwest Equipment ("Plaintiff" or "PNW Equipment") challenges the denial of six protests by Customs and Border Protection ("CBP") relating to the classification of 98 entries of Plaintiff's imported product. For the reasons set forth below, the Court...

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