Importer Asks CIT to Designate Case on Appeal as Test Case
Importer Cozy Comfort Company asked the Court of International Trade to designate its lead case on the classification of The Comfy, an oversized pullover, as a test case (Cozy Comfort Company v. United States, CIT #s 23-00003, 22-00173).
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The case is currently on appeal before the U.S. Court of Appeals for the Federal Circuit after the Court of International Trade ruled that The Comfy is classifiable under Harmonized Tariff Schedule heading 6110 as a pullover and not a blanket of heading 6301 (see 2512220047).
Cozy asked the trade court to suspend another case it filed that also concerns the classification of The Comfy and designate the appeal as the test case. The importer said the court has "equitable authority to temporarily open" the case on appeal to ensure a "just, speedy, and inexpensive determination of every action and proceeding."
The company added that the court has "previously held that closed matters on appeal remain a 'pending matter' that can serve as a 'test case.'"