Legal Opinion
Witex, U.S.A., Inc. v. United States
United States Court of International Trade
Decided September 18, 2008No. Consol. 98-00360PublishedCited by 5 opinions
1Opinion of the Court
OPINION
POGUE, Judge.
This case involves the proper meaning of the term “tileboard” as used in subheading 4411.19.30 of the harmonized Tariff Schedule of the United Stated (1997) (“HTSUS”). Plaintiffs, Witex, U.S.A., Inc. and Mannington Mills (“Witex”), challenge the United States Customs Service’s 1 (“Customs” or “Government”) liquidation of its laminated floor panels (“merchandise”), claiming that the merchandise should be liquidated as “tileboard” under heading 4411.19.30 2 , HTSUS, and therefore duty free. The Government counters that Witex’s product is not “tileboard” and therefore should…
2Cases cited11 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
- Universal Electronics Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Medline Industries, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
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3Cited by5 opinions
- Faus Group, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Cormorant Shipholding Corp. v. United StatesUnited States Court of International Trade · 2009
- Witex, U.S.A., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Cormorant Shipholding Corp. v. United StatesUnited States Court of International Trade · 2009
- Witex, U.S.A., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2009