Timber Products Co. v. United States

OPINION

POGUE, Judge.

This matter is before the court pursuant to remand from the Court of Appeals for the Federal Circuit (“CAFC”) of Timber Prods. Co. v. United States, 28 CIT --, 341 F.Supp.2d 1241 (2004) 1 (“Timber I”). In Timber I, the court found, on cross-motions for summary judgment, that the U.S. Bureau of Customs and Border Protection (“Customs”) correctly classified the Plaintiffs plywood entries under the residual subheading 4412.14.30 2 of the Harmonized Tariff Schedule of the United States (“HTSUS”) rather than the more specific provision 4412.13.40 3 advocated by Plaintiff,…