Legal Opinion
Wilton Industries, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided November 5, 2013No. 2013-1028PublishedCited by 34 opinions
1Opinion of the Court
LOURIE, Circuit Judge.
Wilton Industries, Inc. (“Wilton”) appeals from the decision of the United States Court of International Trade (the “trade court”) on summary judgment classifying decorative paper punches from Taiwan as “perforating punches and similar handtools” under subheading 8203.40.60 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Wilton Indus., Inc. v. United States, 887 F.Supp.2d 1293 (Ct. Int’l Trade 2012). Because the imported articles are described eo nomine by HTSUS Heading 8203.40 and the trade court did not err in granting summary judgment as a matter of…
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