This section contains the nature of the case and procedural background.

Allstar imported items into the U.S. called Snuggie® P contends that the United States (D) should have classified the imports under 6301.40.00 as blankets with a duty of 8.5%. Or in the alternative under subheading 6114.30.30 with a 7% duty. D classified them as other garments, knitted or crocheted: Of man-made fibers: Other,' dutiable at 14.9 percent ad valorem.”

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