Marubeni America Corporation v. United States

MAYER, Circuit Judge.

For tariff purposes, what is a hollow, cylindrical, copper product with helical ridges and grooves internally spiraling its length? Is it a “profile” or a “tube or pipe”? Marubeni America Corporation, which imported such a product, appeals the United States Court of International Trade’s summary judgment, Marubeni Am. Corp. v. United States, 905 F.Supp. 1101 (1995), interpreting Note 1(h) of chapter 74 of the Harmonized Tariff Schedule of the United States and classifying the import as a “profile.” We reverse and remand.

Background

Subheadings 7411.10.10 and 7407.10.10 of…