DEGUSSA CORP. v. U.S.

No. 2007-1020.

508 F.3d 1044 (2007)

DEGUSSA CORPORATION, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

November 26, 2007.


Attorney(s) appearing for the Case

Frederic D. Van Arnam, Jr., Barnes, Richardson & Colburn, of New York, New York, argued for plaintiff-appellee. With him on the brief was Eric W. Lander. Of counsel was Rufus E. Jarman, Jr.

Bruce N. Stratvert, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, New York, argued for defendant-appellant. With him on the brief were Peter D. Keisler, Acting Attorney General, Jeanne E. Davidson, Director, of Washington, DC; and Barbara S. Williams, Attorney in Charge, International Trade Field Office, of New York, New York. Of counsel on the brief was Chi S. Choy, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, New York.

Before SCHALL, Circuit Judge, CLEVENGER, Senior Circuit Judge, and MOORE, Circuit Judge.


MOORE, Circuit Judge.

The United States Customs Service (Customs) classified Degussa Corporation's (Degussa) surface-modified silicon dioxide products under Heading 3824 of the Harmonized Tariff Schedule of the United States (HTSUS), thereby making them subject to a five percent ad valorem tax. The United States Court of International Trade held that the subject products are properly classified under Heading 2811 of the HTSUS, which provides for "Silicon dioxide:...

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