Articles

Customs Alert - Recent Court Decision Upholds Festive Article Determination

By Carl Soller

Oct. 2, 2007

The U.S. Court of Appeals for the Federal Circuit has again upheld the proposition, '. . . that the utilitarian nature of an article does not preclude its classification as a 'festive article'.'   In the case reported on September 11, 2007, the Court held in Michael Simon Design Inc. v. United States that wearing apparel, including sweaters and pullovers, as well as certain women's or girls' blouses were properly classified (duty free) as festive articles under heading 9505 of the HTSUS. This decision is consistent with the previous cases decided by this Court in favor of Midwest of Cannon Falls Inc. and Park B. Smith.  

The Customs Alert is sent to you as a service of the Cowan Liebowitz & Latman Customs Practice Group.  Our desire is to better service international trade community. Your comments regarding this newsletter are appreciated.   If you would like additional information please contact: C.J. Erickson, 212.790.9200 (cje@cll.com) or Carl R. Soller, 212.790.9200 (crs@cll.com).  

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