Slip Op. 20-68 UNITED STATES COURT OF INTERNATIONAL TRADE THE KALENCOM CORPORATION, Plaintiff, Before: Timothy M. Reif, Judge v. Court No. 15-00011 UNITED STATES, Defendant. OPINION [Denying plaintiff’s Rule 56 motion for summary judgment and granting defendant’s Rule 56 cross-motion for summary judgment.] Dated: May 18, 2020 Peter J. Fitch, Fitch, King, LLC of Monmouth Beach, N.J., argued for plaintiff. Monica P. Triana, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice of New York, N.Y. and Alexandra Khrebtukova, U.S. Customs and Border Protection, argued for defendant. With them on the brief were Joseph H. Hunt, Assistant Attorney General, Amy M. Rubin, Assistant Director, International Trade Field Office, and Marcella Powell. Melanie (played by Reese Witherspoon), in a darkened space: “Andrew, are you on some sort of medication? What's going on? Where are we?” The lights brighten slightly to reveal that Melanie and Andrew are inside the main floor of Tiffany’s Fifth Avenue: “Oh, my God . . . Oh, my God . . . Oh, my God.” Andrew (Patrick Dempsey), getting down on his knees: “Melanie Carmichael . . . will you marry me?” Court No. 15-00011 Page 2 Melanie: “Are you sure? I mean, a-a-are you really sure? Because if you're not sure, we could just go back to the car. It's only been eight months, Andrew — " Andrew, standing: “You know I never do anything rash. And I usually never ask a question I don't already know the answer to . . . so . . . at the risk of being rejected twice, I'm gonna ask you again. Will you marry me?” 1 *** Reif, Judge: At issue in this case is the classification of several different styles of jewelry boxes imported by The Kalencom Corporation (“Kalencom” or “plaintiff”) into the United States. Plaintiff challenges a decision by United States Customs and Border Protection (“Customs”) to classify the jewelry boxes under subheading 4202.92.90 of the Harmonized Tariff Schedule of the United States (HTSUS), 2 which covers “jewelry boxes . . . and similar containers” “with outer surface of sheeting of plastics” and carries a 17.6% ad valorem duty. Plaintiff argues that the product is correctly classified under subheading 4202.99.10, which covers “jewelry boxes . . . and similar containers” “wholly or mainly covered with paper” and carries a 3.4% ad valorem duty. The question presented is whether the subject merchandise should be classified under subheading 4202.92, because the articles have an “outer surface of sheeting of plastics” or under subheading 4202.99, because they are “wholly or mainly covered with paper.” 1 SWEET HOME ALABAMA (Touchstone Pictures 2002). 2 All citations to the HTSUS, including Chapter Notes and General Notes, are to the 2013 edition. This version was in effect from June through December 2013, during which time Kalencom entered the subject merchandise. See 19 C.F.R. § 141.69. Court No. 15-00011 Page 3 Plaintiff filed suit challenging Customs’ decision to deny plaintiff’s protests of Customs’ classification under the HTSUS of the jewelry boxes. Complaint, ...
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