United States Federal Circuit

In a case involving the appropriate tariff classification of various circuits imported by plaintiff-Motorola and used in cellular phone battery packs, a ruling against Motorola with respect to the tariff classification is affirmed over Motorola's claims that: 1) Customs violated 19 U.S.C. section 1625(c)(2) because it not only issued two preclassification ruling letters (PRL) that included substantially identical parts, but followed those with years of liquidations of entries pursuant to the PRLs; and thus, 2) such actions amounted to a "treatment" under section 1625(c)(2).

Appellate Information

• Decided 12/10/2007
• Published 12/10/2007

Judges

• BUCKLO, District Judge., Before LOURIE and LINN, Circuit Judges, and BUCKLO, District Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Michael E. Roll, Pisani & Roll, of Los Angeles, CA, argued for plaintiff-appellant.   Of counsel on the brief was Mark S. Zolno, Katten Muchin Rosenman LLP, of Chicago, IL.


• For Appellees:
  
• Amy M. Rubin, Trial Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee.   With her on the brief were Barbara S. Williams, Attorney in Charge.   Also on the brief were Peter D. Keisler, Acting Attorney General, and Jeanne E. Davidson, Director, of Washington, DC. Of counsel on the brief was Chi S. Choy, Office of Assistant Chief Counsel, United States Customs and Border Protection, of New York, NY.