Timber Products, Co. v. United States

PLAGER, Senior Circuit Judge.

This case involves the proper tariff classification of Brazilian plywood imported into the United States by Appellant Timber Products Co. (“Timber”). The United States Customs Service (“Customs”) classified the subject merchandise under subheading 4412.14.30 of the Harmonized Tariff Schedule of the United States (“HTSUS”), a residual provision for plywood. Timber instead seeks classification under the more specific subheading 4412.13.40, which includes plywood made in part from Virola wood, and which would render the merchandise eligible for duty-free treatment.…