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ESTEE LAUDER, INC. v. U.S.

Slip Op. 12-1, Court No. 07-00217.

815 F.Supp.2d 1287 (2012)

ESTEE LAUDER, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

January 3, 2012.

Attorney(s) appearing for the Case

Pisani & Roll, LLP ( Michael E. Roll , Robert J. Pisani , Washington, DC, and Brett Ian Harris ), for the plaintiff.

Tony West , Assistant Attorney General; Barbara S. Williams , Attorney-In-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice ( Marcella Powell ), Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection ( Yelena Slepak ), of counsel, for the defendant.

OPINION

MUSGRAVE, Senior Judge:

Plaintiff Estée Lauder, Inc. challenges U.S. Customs and Border Protection's ("Customs") classification of its "Blockbuster" cosmetic sets. Proper administrative protest procedure having been undertaken and all liquidated duties, taxes and fees having been paid, see 19 U.S.C. §§ 1514, 1515, jurisdiction is proper pursuant to 28 U.S.C. § 1581(a).

I. Facts

Plaintiff Esté...

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