TIMBER PRODUCTS CO. v. U.S.

No. 04-1459.

417 F.3d 1198 (2005)

TIMBER PRODUCTS CO., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: July 27, 2005.


Attorney(s) appearing for the Case

Beth C. Ring, Sandler, Travis & Rosenberg, P.A., of New York, New York, argued for plaintiff-appellant.

Mikki Graves Walser, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, New York, argued for defendant-appellee. With her on the brief were Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, and Barbara S. Williams, Attorney in Charge, International Trade Field Office. Of counsel on the brief was Michael W. Heydrich, Office of the Assistant Chief Counsel, United States Customs and Border Protection, of New York, New York.

Before MICHEL, Chief Judge, PLAGER, Senior Circuit Judge, and LINN, Circuit Judge.


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...

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