Midwest of Cannon Falls, Inc., Plaintiff/cross-Appellant v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that prior edition of the Explanatory Notes did not exclude utilitarian items from falling within scope of “festive articles” under heading 9505, HTSUS
• rejecting Government’s argument that merchandise in that action was not classifiable under heading 9505 because it was not used for “entertainment,” or for “amusement or merriment”
• describing Spooky Shapes Cookie Cutter Set (item # 2308-1200), emphasizing often festive, social nature of baking process itself — \Four favorite shapes are perfect for hanging on the wall until your next cookie baking bash.\
• discussing application of similar exclusionary Chapter Note, in “festive articles” case
• “The examples in the Explanatory Notes, however, cannot control here, particularly in light of the congressional omission of the word ‘tree.’”
• “[A]ll of the items at issue are used in celebration of and for entertainment on a joyous holiday, and they are all prima facie classifiable as ‘festive articles’ under heading 9505.”

Source: CourtListener parenthetical corpus (CC0).