United States Federal Circuit

In a case concerning the proper tariff classification of plywood, judgment in favor of the Government is vacated where the trial court misapplied the test for determining whether a tariff term has an established commercial meaning different from its common meaning.

Appellate Information

• Decided 07/27/2005
• Published 07/27/2005

Judges

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

Court

• United States Federal Circuit

Counsel

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


• For Appellees:
  
• 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.