Cozy Comfort Co. v. United States

2024 CIT 114
CourtUnited States Court of International Trade
DecidedOctober 15, 2024
Docket22-00173
StatusPublished

This text of 2024 CIT 114 (Cozy Comfort Co. v. United States) is published on Counsel Stack Legal Research, covering United States Court of International Trade primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cozy Comfort Co. v. United States, 2024 CIT 114 (cit 2024).

Opinion

Slip Op. No. 24-114

UNITED STATES COURT OF INTERNATIONAL TRADE

COZY COMFORT COMPANY, LLC,

Plaintiff, Before: Stephen Alexander Vaden, Judge v. Court No. 1:22-cv-00173 (SAV) UNITED STATES,

Defendant.

OPINION

[Granting in Part two of Plaintiff’s Motions in Limine and Denying Defendant’s Motion in Limine.]

Dated: October 15, 2024

Christopher J. Duncan, Stein Shostak Shostak Pollack & O’Hara, LLP of Los Angeles, CA, for Plaintiff Cozy Comfort Company, LLC. With him on the brief were Elon Pollack as well as Gregory P. Sitrick, Isaac S. Crum, and Sharif S. Ahmed of Messner Reeves LLP of Phoenix, AZ.

Beverly A. Farrell, Senior Trial Attorney, and Brandon A. Kennedy, Trial Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice of New York, NY, for Defendant United States. With them on the brief were Brian M. Boynton, Principal Deputy Assistant Attorney General, Patricia M. McCarthy, Director, Justin Miller, Attorney-in-Charge, Aimee Lee, Assistant Director, and Michael Anderson, Of Counsel, U.S. Customs and Border Protection, Office of the Assistant Chief Counsel.

Vaden, Judge: Plaintiff Cozy Comfort Company, LLC (Cozy Comfort) is suing

to challenge the United States Customs and Border Protection’s (Customs) tariff

classification of The Comfy® under heading 6110, which covers “[s]weaters, pullovers, Court No. 1:22-cv-00173 (SAV) Page 2

sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.” 6110,

HTSUS; see Compl. ¶ 2, ECF No. 6. On June 12, 2024, the Court denied the

Government’s Motion for Summary Judgement. See Min. Order, ECF No. 47. The

Court then issued an order scheduling a bench trial to begin on October 21, 2024. See

Order at 9, ECF No. 48. At the Court’s September 19, 2024 pre-trial conference, the

parties indicated that they had objections to the other side’s proposed witnesses and

exhibits. See Revised Pre-Trial Conf. Tr., ECF No. 64. The Court established a

briefing schedule for the parties to file motions in limine and responses in opposition.

See Min. Order, ECF No. 58. On October 11, 2024, the Court held a hearing on the

Motions. See id.

Decisions concerning evidentiary matters are within the sound discretion of

the trial court. See N. Am. Processing Co. v. United States, 22 CIT 701, 703 (1998)

(citing Curtin v. Off. of Pers. Mgmt., 846 F.2d 1373, 1378 (Fed. Cir. 1988)). “Generally

speaking, in limine rulings are preliminary in character because they determine the

admissibility of evidence before the context of trial has actually been developed.”

Walter Kidde Portable Equip., Inc. v. Universal Sec. Instruments, Inc., 479 F.3d 1330,

1338 (Fed. Cir. 2007). The admissibility of evidence, in turn, is governed by the U.S.

Constitution, federal statutes, the Federal Rules of Evidence, and other rules

prescribed by the Supreme Court. See Fed. R. Evid. 402.

Within that framework, the Court reaches the following conclusions after

considering each of the three witness-related motions in limine filed by the parties.

First, the Court GRANTS in part Cozy Comfort’s Motion in Limine to exclude the Court No. 1:22-cv-00173 (SAV) Page 3

testimony of Patricia Concannon. Second, the Court GRANTS in part Cozy Comfort’s

Motion in Limine to exclude the testimony of Renee Orsat. Third, the Court DENIES

the Government’s Motion in Limine to exclude the testimony of James Crumley.

Rulings on the other pending Motions before the Court are reserved for trial.

I. Cozy Comfort’s Motion in Limine to Exclude the Testimony of Patricia Concannon

Patricia Concannon is a fashion industry professional. See Proposed Pre-Trial

Order at 35–36, ECF No. 52. She has spent most of her career working on the sale,

marketing, and merchandising of apparel at various companies, non-profits, and

university departments. See id. The Government intends to call Ms. Concannon as

an “expert in apparel sales, marketing, and merchandising.” Id. at 35. According to

its pre-trial description of her testimony, Ms. Concannon will testify, “The Comfy®

is, by design, physical features, use, and marketing, a garment, and specifically, a

pullover or oversized sweatshirt that does not protect from extreme cold.” Id. at 36.

She also will compare The Comfy® to The Snuggie® and a Santa suit jacket. See id.

These two products were at issue in prior tariff classification disputes. See Allstar

Mktg. Grp., LLC v. United States, 41 CIT __, 211 F. Supp. 3d 1319, 1337 (2017)

(finding that The Snuggie® is a blanket under heading 6301); Rubies Costume Co. v.

United States, 922 F.3d 1337, 1346 (Fed. Cir. 2019) (finding a Santa suit to be a

garment under heading 6110).

Cozy Comfort has filed a Motion in Limine to exclude or limit Ms. Concannon’s

testimony. See Pl.’s Mot., ECF No. 54. The Motion raises two legal issues with her

proposed expert testimony. First, Cozy Comfort argues that Ms. Concannon’s Court No. 1:22-cv-00173 (SAV) Page 4

testimony should be excluded because she “is not an expert qualified to opine on …

(1) whether The Comfy® protects against ‘extreme cold,’ (2) how The Comfy®

compares to the Snuggie®, and (3) the use factors identified in GRK[.]” Id. at 1.

Second, Cozy Comfort contends that, even if Ms. Concannon qualifies as an expert,

she has “fail[ed] to articulate any recognizable or reproducible methodologies.” Id. at

5.

The Government disagrees. It argues that it does not “offer Ms. Concannon as

an expert in the construction of outerwear; instead, [it] offer[s] her as an expert in

apparel sales, marketing, and merchandising.” Def.’s Resp. at 4, ECF No. 68. The

Government claims that “in order to be able to sell and market apparel, one needs to

be knowledgeable to a certain extent about the physical features and design of

apparel.” Id. at 5. Thus, Concannon should also be able to testify as to “how garments

are sold and marketed based on their design and physical features.” Id. In defense

of her testimony’s reliability, the Government notes how she combined her own

experience with an analysis of online websites for The Comfy® and for other outwear

garments. See id. at 10–15.

Before allowing expert testimony, the Court must find it more likely than not

that “the expert’s scientific, technical, or other specialized knowledge will help the

trier of fact understand the evidence or to determine a fact in issue.” Fed. R. Evid.

702(a). Baked into this requirement is an assumption that experts will only testify

about matters within the scope of their expertise. “If the court finds a witness is not

qualified to testify on a particular field or on a given subject, the court will preclude Court No. 1:22-cv-00173 (SAV) Page 5

that witness from testifying on that field or subject.” United States v. Univar USA

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