US Tells CIT No Real Issue of Fact in Customs Suit on 'The Cozy'

The U.S. argued that a customs suit is ready for a decision on whether the Cozy -- a textile marketed as a "wearable blanket" -- is a pullover or a blanket. Filing a brief in support of its motion for summary judgment, the government said importer Cozy Comfort's issues are not with the facts but with the U.S. interpretation of the terms "pullover" and "similar articles" under Harmonized Tariff Schedule heading 6110 (Cozy Comfort Co. v. United States, CIT # 22-00173).

The government's motion was filed following the importer's claim that summary judgment is inappropriate since "there are numerous material facts in genuine dispute" (see 2312120068). The U.S. disagreed, claiming that the "true nature of the disagreement" concerns the "legal criteria that qualifies an item as a pullover." Interpreting the legal criteria which make an item a pullover "will necessarily show which facts of this case are material and which are immaterial," the brief said.

The U.S. noted that a pullover is a "knitted or crocheted" clothing article "worn by pulling it over one's head" that "covers the upper parts of the body." A length requirement, as argued by the importer, is not included in these criteria, and the importer cannot challenge the interpretation of the term "as the case law and definition of 'pullover' relied upon by plaintiff lacks an overall length requirement and omits any discussion of the length of the garment for the 'average' user."

Cozy Comfort also said the parties' disagreement on whether the term "similar articles" is limited to articles of a certain length presents a factual dispute. The U.S. said the issue isn't factual because the U.S. Court of Appeals for the Federal Circuit in Rubies Costume Co. v. U.S. clearly said that there are no length limitations for similar articles under heading 6110. "Therefore, the pertinent question is whether the article covers the upper body, not its length below the upper body," the brief said.

The importer also said the government's interpretation of the term "similar articles" would lead to the "absurd result that garments that extend to a user's feet" would fit under heading 6110. The U.S. said this hypothetical "is unnecessary" since there is no evidence showing the Comfy reaches a user's feet. Additionally, the "operative question is whether the garment functions as an upper-body garment," a "full-body garment" or a "lower-body garment," and it is "immediately apparent" from pictures that the Cozy "is not a substitute for a full-body garment, like a dress, or for a lower-body garment, like pants or a skirt."

These facts show that the Comfy is akin to the goods at issue in Rubies, which were knitted from man-made fabrics, gave the wearer warmth and could be worn over clothing or undergarments. As a result, the good fits under heading 6110 as a pullover.