Washington International Insurance Company v. United States

MAYER, Circuit Judge.

Washington International Insurance Co. (“WIIC”) appeals the judgment of the Court of International Trade, which affirmed the United States Customs Service’s (“Customs”) denial of WIIC’s request for an exemption pursuant to subheading 806.30 of the Tariff Schedules of the United States (“TSUS”) 1 for stainless steel sheets. Washington Int’l Ins. Co. v. United States, No. 92-04-00252 (Ct. Int’l Trade Aug. 8, 2003). We affirm.

Background

Subheading 806.30, TSUS, provides a duty exemption for:

Any article of metal (except precious metal) manufactured in the United States or…