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DECKERS OUTDOOR CORP. v. U.S.

Slip-Op. 12-53. Court No. 08-00410.

844 F.Supp.2d 1324 (2012)

DECKERS OUTDOOR CORP., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 24, 2012.

Attorney(s) appearing for the Case

Patrick D. Gill and William J. Maloney , of counsel, Rode & Qualey, of New York, NY, for Plaintiff.

Marcella Powell , Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of Washington, DC, for Defendant. With her on the briefs were Tony West , Assistant Attorney General, Barbara S. Williams , Attorney in Charge, International Trade Field Office, and Yelena Slepak , Office of Assistant Chief Counsel for International Trade Litigation, U.S. Customs and Border Protection, of counsel.

OPINION

CARMAN, Judge:

At issue in this case is the proper tariff classification of boots imported by Plaintiff in 2006 and 2007. United States Customs and Border Protection ("Customs") classified the boots in subheading 6404.19.35, HTSUS as "footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners." Plaintiff claims the boots should instead be classified in basket provision 6404.19.90 as other...

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