United States Federal Circuit
Processed Plastic Co. v. US, 06-1093
Summary judgment in favor of the government, holding that Customs properly classified children's backpacks and one children's beach bag containing sand toys under a subheading for traveling bags, backpacks and similar items for tariff purposes, is affirmed over a claim that the backpacks and bag should have been classified under a subheading for "other toys," and thus, should have been duty free.
Appellate Information
- Decided 12/21/2006
- Published 12/21/2006
Judges
- LOURIE, Circuit Judge., Before LOURIE, SCHALL, and DYK, Circuit Judges.
Court
- United States Federal Circuit
Counsel
- For Appellant:
- Elizabeth L. Barbour, Stack & Filpi, Chartered, of Chicago, Illinois, argued for plaintiff-appellant. On the brief were Paul F. Stack and Robert A. Filpi.
- For Appellees:
- James A. Curley, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of New York, New York, argued for defendant-appellee. With him on the brief were Peter D. Keisler, Assistant Attorney General; David M. Cohen, Director, of Washington, DC; and Barbara S. Williams, Attorney in Charge, of New York, New York. Of counsel on the brief was Michael W. Heydrich, Attorney, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, New York.