United States Federal Circuit

In a dispute arising from Custom's classification of plaintiff's surface-modified silicon dioxide products, which made them subject to a five percent ad valorem tax, a judgment finding that the subject products were properly classified under a different heading and were not subject to a duty tax is reversed where, because plaintiff's products contain certain impermissible impurities, they are not properly classified under the alternate heading and were properly classified by Customs.

Appellate Information

• Decided 11/26/2007
• Published 11/26/2007

Judges

Court

• United States Federal Circuit

Counsel