US, Cozy Comfort Swap Briefings Ahead of Bench Trial Next Week
Importer Cozy Comfort Co. and the U.S. submitted additional briefing ahead of their trial next week at the Court of International Trade on the tariff classification of The Comfy -- a wearable blanket imported by Cozy Comfort (Cozy Comfort Co. v. United States, CIT # 22-00173).
The importer told the court the item should be classified as a blanket, since it "protects against extreme cold," and "serves as a wearable blanket, not a garment to wear out in public as clothing." The government countered that The Comfy is a pullover under Harmonized Tariff Schedule heading 6110, since, "like all pullovers, it is a knitted article of clothing that is worn by pulling it over one’s head and it covers the upper parts of the body."
The issue heads to trial to sort out three main facts in dispute: whether the item protects against extreme cold; how the good compares with the Snuggie, a comparable item found by CIT to be a blanket; and the product's "use factors" (see 2409250040). Judge Stephen Vaden asked for pre-trial briefing on the issues.
Cozy Comfort opened its brief with a narrative retelling of the company's history and enforcement woes with CBP regarding the classification of The Comfy. The company said the product was created after one of the firm's owners saw his brother's son "fully engulfed in an enormous adult sweatshirt" while sitting next to a Sherpa throw blanket draped over a couch.
Cozy Comfort said CBP took "harsh enforcement action against a newly launched and remarkably successful American small business" by classifying the product as a pullover. The brief said such action was taken despite the fact that The Comfy bears "zero similarity to the common meaning of the term 'pullover'"; "no one refers to The Comfy as a pullover"; and the product isn't designed, used or marketed as a pullover.
Alternatively, Cozy Comfort is looking for the trade court to classify the product under heading 6307 as an item made of textile fabric, heading 6108 as a robe or heading 6114 as a knitted garment.
The U.S., meanwhile, said the product properly fits under heading 6110, since it fits under the "common meaning" of the term "pullover." This term is defined as a "knitted or crocheted article of clothing worn by pulling it over one's head that covers the upper parts of the body," the brief said.
The dimensions and features of the product show that it meets these criteria, the government argued. Similar to all pullovers, "it features front and back panels, openings for the head and waist, and long sleeves," and also includes "ribbed cuffs, fleece or microfleece material, a hood, and a marsupial pocket for the hands on the front." The product also meets the commercial meaning of "sweatshirt," since the company has described The Comfy as an "oversized or giant hoodie or sweatshirt in its marketing," the brief said.
The U.S. also invoked the judicial rule of ejusdem generis, which would include the product in heading 6110 since it's a "similar article" to a sweatshirt or pullover. The government said similar articles share key characteristics with sweatshirts and pullovers by "covering the upper body," "providing warmth to the wearer," being worn over undergarments or other clothing and not shielding against extreme cold. Like a sweatshirt or pullover, The Comfy meets all four of these characteristics, the brief said.