Dal-Tile Corp. v. United States

OPINION

Musgrave, Senior Judge:

Following trial of the issues, the parties entered into mediation with the assistance of another judge of this Court. The attempt was ultimately unsuccessful.

Dal-Tile disputes the classification of 1984, 1985 and 1988 entries of wall tile from Mexico. The imports were classified by the predecessor of the Bureau of Customs and Border Protection, 1 along with other Dal-Tile entries between 1984 and 1993, as “ceramic articles” under item 532.24 of the Tariff Schedules of the United States. They were also denied duty-free treatment under the Generalized System of…