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VALUE VINYLS, INC. v. U.S.

No. 2007-1562.

568 F.3d 1374 (2009)

VALUE VINYLS, INC., Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

June 16, 2009.

Attorney(s) appearing for the Case

Robert T. Givens, Givens & Johnston, PLLC, of Houston, TX, argued for plaintiff-appellee.

Marcella Powell, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellant. With her on the brief were Barbara S. Williams, Attorney in Charge, International Trade Field Office, and Jeanne E. Davidson, Director, of Washington, DC. Of counsel was Beth C. Brotman, Attorney, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, NY.

Opinion for the court filed by Circuit Judge NEWMAN. Dissenting opinion filed by District Judge GETTLEMAN.

NEWMAN, Circuit Judge.

This appeal concerns the proper classification of a plastic-coated textile product imported by Value Vinyls, Inc. The question is whether the Court of International Trade correctly concluded that the imported product, whose textile component is made entirely of man-made fibers, is a "product with textile components in which man-made fibers predominate by weight over any other single textile fiber" and hence is classified under subheading 3921...

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