United States v. Texas Instruments, Inc.

The Government’s Alternative Classification Under Item 740.38, TSUS

I respectfully dissent from that portion of the court’s opinion which affirms the Court of International Trade’s rejection, on a motion for summary judgment, of the Government’s proposed alternative classification of the subject watches and modules 1 under item 740.38, TSUS.

The court below held that TI had met its dual burden of proving that the original classification was incorrect and that TI’s claimed provision was correct. The court also held that the Government failed to meet its burden of proving that classification…