Victoria's Secret Direct, LLC v. United States

The majority reaches its decision by rewriting the fundamental principles of a long established doctrine of statutory construction and by invoking an approach for classification of articles that this court soundly overruled. The majority’s analysis invokes a “sounds right to me” approach that is decidedly at odds with established rules of tariff classification interpretation established by law and followed by this court. For this and other reasons set forth below, I respectfully dissent.

I

When Congress adopted the Harmonized Tariff Schedule of the United States (“HTSUS”) in 1988, it explicitly…