United States Federal Circuit

In a dispute involving the classification of light fixtures imported by the Home Depot, a judgment reclassifying certain models of light fixtures under subheading 9405.10.80 of the Harmonized Tariff Schedule of the United States is affirmed where: 1) the trial court was correct to look at all of the structural components in determining the essential character of the light fixtures, rather than just focusing on the frame of the imported goods; and 2) consequently, it correctly found that Customs incorrectly classified most of the fixtures at issue.

Appellate Information

• Decided 06/21/2007
• Published 06/21/2007

Judges

• MAYER, Circuit Judge., Before MAYER, RADER, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellees:
  
• Christopher Dove, Locke Liddell & Sapp LLP, of Houston, TX, argued for plaintiff-appellee.   On the brief were Adam J. Thurston, Eisenberg Raizman Thurston & Wong LLP, of Los Angeles, CA;  David Stepp, Bryan Cave, LLP, of Santa Monica, CA;  and Kelly A. Slater, of Washington, DC. Of counsel was Joseph H. Heckendorn, Knechtel, Demeur & Samlan, of Chicago, IL., Edward F. Kenny, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellant.   On the brief was Peter D. Keisler, Assistant Attorney General, of Washington, DC;  Barbara S. Williams, Attorney in Charge;  and Jack S. Rockafellow, Attorney, of New York, NY. Of counsel on the brief was Beth C. Brotman, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, NY.