Storewall, LLC v. United States

I join the majority opinion except for Part B, and I also agree that the majority reaches the correct result. However, I respectfully disagree with the reasoning of Part B. In my view, Heading 9403 as *1365applied to “unit furniture” is a use provision, rather than an eo nomine provision as the majority concludes.

I

To be a use provision, a heading has to “[describe] articles by the manner in which they are used as opposed to by name.” Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1308 (Fed.Cir.2003). In contrast, an eo nomine provision is one “in which an item is identified by name.” Id.

In many…