Sweatshirt-Blanket Importer Asks CIT to Deny DOJ Motion in Classification Case
Cozy Comfort Company, which produces the Cozy, a “wearable blanket,” filed Dec. 8 in opposition of a DOJ motion for summary judgment in its classification case (Cozy Comfort Company v. U.S., CIT # 22-00173).
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Upon liquidation, CBP classified its entry under the Harmonized Tariff Schedule heading for “pullovers” that are knitted or crocheted. The importer claims that the products should instead be liquidated under the heading for “blankets.”
DOJ sought summary judgment Nov. 3, saying the Comfy meets all of the elements of the definition of a pullover (see 2311060059). Cozy Comfort said summary judgment shouldn't be granted, arguing the case involves genuine issues of material fact that must be litigated at trial.
In its filings, Cozy Comfort has argued pullovers are upper-body garments, while CBP didn't consider length relevant in its classification ruling. For an example of material fact at issue, Cozy Comfort said the government described the garments as falling “below the waist,” whereas on the company’s average customers, women, they generally fall past the knees.
Cozy Comfort said the government also has disagreed with its evidence that the Comfy is “heavy, bulky, and thick,” as well as that it is “oblong.” The product’s thickness and shape means it isn't just a garment, the company said. Cozy Comfort also disputed DOJ’s contention that the Comfy’s materials also are used in clothing.
Cozy Comfort previously moved for mediation in September. The government opposed, arguing that discovery is complete and no conflict of fact remains in the case (see 2311060059).