Cozy Comfort Co., LLC v. United States
Citation
2025 CIT 75
Court
United States Court of International Trade
Decided
June 16, 2025
Jurisdiction
FS
Importance
46%
Case Summary
Slip Op. No. 25-75 UNITED STATES COURT OF INTERNATIONAL TRADE COZY COMFORT COMPANY, LLC, Plaintiff, Before: Stephen Alexander Vaden, Judge v. Court No. 1:22-cv-00173 (SAV) UNITED STATES, Defendant. FINDINGS OF FACT & CONCLUSIONS OF LAW [Resolving disputed facts about the subject merchandise, called The Comfy®, and concluding that The Comfy® is a pullover classifiable under Heading 6110 and Subheading 6110.30.30] Dated: June 16, 2025 Christopher J. Duncan and Elon A. Pollack of Stein Shostak Shostak Pollack & O’Hara, of Los Angeles, CA, for Plaintiff Cozy Comfort Company, LLC. With them on the brief were Gregory P. Sitrick, Isaac S. Crum, and Sharif S. Ahmed of Messner Reeves LLP, of Phoenix, AZ, and Robert H. Dunikoski II of Castenda and Heidelman LLP, of Dallas, TX. Brandon A. Kennedy, Trial Attorney, and Beverly A. Farrell, Senior Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, for Defendant United States. With them on the brief were Justin R. Miller, Attorney-In-Charge, Patricia M. McCarthy, Director, and Brian M. Boynton, Principal Deputy Assistant Attorney General, and Michael A. Anderson, General Attorney, Office of the Assistant Chief Counsel, U.S. Customs and Border Protection. Vaden, Judge: Cozy Comfort Company, LLC (Cozy Comfort) created a novel product called The Comfy®, which combines the features of an ordinary throw Court No. 1:22-cv-00173 (SAV) Page 2 blanket with those of an oversized pullover. The Comfy® is made abroad so that it must be imported into the United States before it is sold to American consumers. Importing The Comfy® presented Cozy Comfort and the United States Government with a problem. All goods entering the United States must be classified according to the Harmonized Tariff Schedule of the United States (HTSUS) before import duties can be assessed. The HTSUS is not updated to account for every novel product on the market; it speaks in more general terms about broader categories of products. Importing The Comfy® thus demanded an answer to a classification question: Is The Comfy® a blanket, a pullover, or something else? Cozy Comfort brought this lawsuit because it believes U.S. Customs and Border Protection (Customs) answered that question incorrectly. Customs classified The Comfy® under Subheading 6110.30.30, HTSUS, which covers sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles. Cozy Comfort contends The Comfy® should be classified under a tariff heading for blankets instead, or in the alternative, under one of two other tariff headings. The Court conducted a five-day bench trial to resolve lingering factual disputes about The Comfy®. Based on the following findings of fact, the Court concludes that the Government is correct. The Comfy® is a pullover classifiable under 6110.30.30, HTSUS. BACKGROUND I. Procedural History Cozy Comfort first imported The Comfy® in January 2018. See Trial Tr. vol. I at 72:17–20, ECF No. 108 (direct testimony of Mr. Speciale). The company listed the Court No. 1:22-cv-00173 (SAV) Page 3 product as a blanket under Subheading 6301.40.00, HTSUS, on its customs forms and paid the associated duties. See Pre-Trial Order, Schedule C ¶ 32 (Jt. Uncontested Facts), ECF No. 107. On March 9, 2020, however, Customs reclassified The Comfy® as a pullover under Subheading 6110.30.30, HTSUS. See id. Cozy Comfort responded by filing its first protest with Customs on August 26, 2020. See id. ¶ 33. Customs issued Ruling H313594 on May 21, 2021, to resolve the protest. See id. ¶ 35. That ruling continued to find The Comfy® should be classified as a pullover under Subheading 6110.30.30, HTSUS. See id. While Customs reviewed Cozy Comfort’s first protest, Cozy Comfort imported a new shipment of The Comfy® under Entry No. 442-9233932-0 on January 6, 2021. See id. ¶ 34. Cozy Comfort classified the products in that entry as pullovers under Subheading 6110.30.30, HTSUS, as Customs directed. See id. This January 2021 shipment is the shipment at issue in this case. See id. ¶¶ 34–35. On May 20, 2022, Cozy Comfort timely filed another protest contesting Custom’s liquidation of the January 2021 shipment at the higher tariff rate for pullovers. See id. ¶ 38. Customs denied that protest on May 31, 2022. See Compl. ¶ 24, ECF No. 6. Cozy Comfort filed the present lawsuit challenging both the May 31, 2022 protest denial and the underlying Customs Ruling supporting it.1 See id. ¶¶ 22
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Status
Decided
Date Decided
June 16, 2025
Jurisdiction
FS
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federal
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Slip Op. No. 25-75
UNITED STATES COURT OF INTERNATIONAL TRADE
COZY COMFORT COMPANY, LLC,
Plaintiff,
Before: Stephen Alexander Vaden,
Judge
v. Court No. 1:22-cv-00173 (SAV) UNITED STATES,
Defendant.
FINDINGS OF FACT & CONCLUSIONS OF LAW
[Resolving disputed facts about the subject merchandise, called The Comfy®, and concluding that The Comfy® is a pullover classifiable under Heading 6110 and Subheading 6110.30.30]
Dated: June 16, 2025
Christopher J. Duncan and Elon A. Pollack of Stein Shostak Shostak Pollack & O’Hara, of Los Angeles, CA, for Plaintiff Cozy Comfort Company, LLC. With them on the brief were Gregory P. Sitrick, Isaac S. Crum, and Sharif S. Ahmed of Messner Reeves LLP, of Phoenix, AZ, and Robert H. Dunikoski II of Castenda and Heidelman LLP, of Dallas, TX.
Brandon A. Kennedy, Trial Attorney, and Beverly A. Farrell, Senior Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of New York, NY, for Defendant United States. With them on the brief were Justin R. Miller, Attorney-In-Charge, Patricia M. McCarthy, Director, and Brian M. Boynton, Principal Deputy Assistant Attorney General, and Michael A. Anderson, General Attorney, Office of the Assistant Chief Counsel, U.S. Customs and Border Protection.
Vaden, Judge: Cozy Comfort Company, LLC (Cozy Comfort) created a
novel product called The Comfy®, which combines the features of an ordinary throw Court No. 1:22-cv-00173 (SAV) Page 2
blanket with those of an oversized pullover. The Comfy® is made abroad so that it
must be imported into the United States before it is sold to American consumers.
Importing The Comfy® presented Cozy Comfort and the United States Government
with a problem. All goods entering the United States must be classified according to
the Harmonized Tariff Schedule of the United States (HTSUS) before import duties
can be assessed. The HTSUS is not updated to account for every novel product on
the market; it speaks in more general terms about broader categories of products.
Importing The Comfy® thus demanded an answer to a classification question: Is The
Comfy® a blanket, a pullover, or something else?
Cozy Comfort brought this lawsuit because it believes U.S. Customs and
Border Protection (Customs) answered that question incorrectly. Customs classified
The Comfy® under Subheading 6110.30.30, HTSUS, which covers sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles. Cozy Comfort contends
The Comfy® should be classified under a tariff heading for blankets instead, or in the
alternative, under one of two other tariff headings. The Court conducted a five-day
bench trial to resolve lingering factual disputes about The Comfy®. Based on the
following findings of fact, the Court concludes that the Government is correct. The
Comfy® is a pullover classifiable under 6110.30.30, HTSUS.
BACKGROUND
I. Procedural History
Cozy Comfort first imported The Comfy® in January 2018. See Trial Tr. vol. I
at 72:17–20, ECF No. 108 (direct testimony of Mr. Speciale). The company listed the Court No. 1:22-cv-00173 (SAV) Page 3
product as a blanket under Subheading 6301.40.00, HTSUS, on its customs forms
and paid the associated duties. See Pre-Trial Order, Schedule C ¶ 32 (Jt. Uncontested
Facts), ECF No. 107. On March 9, 2020, however, Customs reclassified The Comfy®
as a pullover under Subheading 6110.30.30, HTSUS. See id. Cozy Comfort responded
by filing its first protest with Customs on August 26, 2020. See id. ¶ 33. Customs
issued Ruling H313594 on May 21, 2021, to resolve the protest. See id. ¶ 35. That
ruling continued to find The Comfy® should be classified as a pullover under
Subheading 6110.30.30, HTSUS. See id.
While Customs reviewed Cozy Comfort’s first protest, Cozy Comfort imported
a new shipment of The Comfy® under Entry No. 442-9233932-0 on January 6, 2021.
See id. ¶ 34. Cozy Comfort classified the products in that entry as pullovers under
Subheading 6110.30.30, HTSUS, as Customs directed. See id. This January 2021
shipment is the shipment at issue in this case. See id. ¶¶ 34–35. On May 20, 2022,
Cozy Comfort timely filed another protest contesting Custom’s liquidation of the
January 2021 shipment at the higher tariff rate for pullovers. See id. ¶ 38. Customs
denied that protest on May 31, 2022. See Compl. ¶ 24, ECF No. 6.
Cozy Comfort filed the present lawsuit challenging both the May 31, 2022
protest denial and the underlying Customs Ruling supporting it.1 See id. ¶¶ 22
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Case Details
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Status
Decided
Date Decided
June 16, 2025
Jurisdiction
FS
Court Type
federal
Legal Significance
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Metadata
Additional information
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