Inner Secrets entered 2,000 dozen boxer-style shorts from Hong Kong. The boxer shorts were made…

Inner Secrets entered 2,000 dozen boxer-style shorts from Hong Kong. The boxer shorts were made of cotton flannel in a plaid pattern, with a waistband that was not enclosed or turned over, a side length of 17 inches, and two small nonfunctional buttons on the waistband above the fly. Two seams were sewn horizontally across the fly, dividing the fly opening into thirds. The boxers did not have belt loops, inner or outer pockets or pouches, or button or zipper fly closures. They were marketed under the label “No Excuses.” Customs classified the garments as outerwear shorts under HTSUS 6204.62.4055: “Women’s or girls’ suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts. . . . Trousers, bib and brace overalls, breeches and shorts . . . of cotton . . . 17.7%.” The Customs Service based its decision on its determination that the boxers will be worn by women as outer clothing. Inner Secrets maintains that the items are not outerwear, as Customs claims, but are actually underwear properly classified under HTSUS 6208.91.3010: “Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles . . . of cotton . . . 11.9%.” Inner Secrets filed a protest with the agency, which was denied. Inner Secrets brought this action with the Court of International Trade. What is the proper classification of the boxers? How would a camisole worn under a sport jacket or a slip worn as a dress be classified? Inner Secrets v. United States, 885 F. Supp. 248 (Ct. Int’l. Trade 1995). See also St. Eve International v. United States, 267 F. Supp. 1371 (Ct. Int’l. Trade 2003).

 

Q5L:

Sports Graphics imported soft-sided “Chill” coolers from Taiwan. The coolers consisted of an outer shell of a vinyl-coated nylon material, an insulating core of approximately 1/2-inch-thick polymerbased closed cell foam, a top secured by a zippered interlocking flap, an inner liner of vinyl, a handle or shoulder strap of nylon webbing and plastic fixtures providing a means of carrying the merchandise, and exterior pockets secured by hook-andloop or zippered closures. Customs classified the merchandise under the luggage provision, which included “Trunks . . . satchels, suitcases, overnight bags, traveling bags, knapsacks, and like articles designed to contain . . . personal effects during travel . . . and brief cases, golf bags, and like containers and cases designed to be carried with the person. . . . Luggage and handbags, whether or not fitted with bottle, dining, drinking . . . or similar sets . . . and flat goods . . . of laminated plastics . . .” at a 20 percent rate of duty. Sports Graphics contended that the imported soft-sided coolers were properly classifiable as “Articles chiefly used for preparing, serving, or storing food or beverages” and were dutiable at a rate of 4 or 3.4 percent ad valorem. What is the proper classification? Does the use of this product have a bearing on its classifi- cation? Sports Graphics, Inc. v. United States, 24 F.3d 1390 (Fed. Cir. 1994).

 

 

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