Home Depot U.S.A., Inc. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
MAYER, Circuit Judge.
The United States Customs and Border Protection (“Customs”) appeals the judgment of the United States Court of International Trade reclassifying 105 models of light fixtures under subheading 9405.10.80 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Home Depot, U.S.A., Inc. v. United States, 427 F.Supp.2d 1278 (Ct. Int’l Trade 2006). We affirm.
Background
This case initially involved the tariff classification of 124 models of light fixtures imported by The Home Depot, U.S.A., Inc. (“Home Depot”). Customs classified these light fixtures under HTSUS…
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