US Opposes Mediation in Customs Suit on 'The Comfy' Sweatshirt

The federal government opposed referral of a customs case to mediation since the proper classification of the product in question -- The Comfy blanket sweatshirt -- "is not of the type that is likely to be resolved through mediation." Filing its opposition to importer Cozy Comfort's motion for a postassignment conference to explore mediation at the Court of International Trade, the U.S. said mediation would not be beneficial, adding that the proceeding is "not a complex case" (Cozy Comfort Company v. United States, CIT # 22-00173).

Cozy Comfort says the goods should be classified as a blanket under Harmonized Tariff Schedule subheading 6301.40.0020, as a textile under subheading 6307.90.9891 or as a garment under subheading 6114.30.3070. The government says the product's true home is as a pullover under subheading 6110.30.30.

The U.S. said it "carefully considered the physical characteristics of the merchandise in relationship to the tariff code" and have found that The Comfy is a "pullover." The importer has repeatedly proposed settling the case via a stipulated judgment on agreed statements of facts, but due to the parties' differing views on classification, an agreement was never reached, the brief said.

The government claimed that enough factual discovery has been conducted so that there "remains no genuine issue of material fact," and that discovery has revealed that The Comfy is an "oversized hooded pullover with a marsupial pocket and ribbed cuffs," firmly placing it under the "pullover" subheading. The case only stands as a "legal dispute," ripe for summary judgment and not mediation, the brief said.