eleven outdoor corporations versus united states throughout the appeal of this case that the trial court made a fundamental chromatically incorrect interpretation of the provision involved namely whether the use are  reversible error by disregarding numerous material facts in an issue that go to the very heart of the nature of this merchandise and whether it falls within the scope of the statutory term if there are claiming is that they are footwear what's an issue in this case is whether they are within a subset of the category of footwear namely slip on a foot or of the slip on type and if they that there is a t d in this case that the government relies on and that the trial court relies on and it's the only only thing that the government has that supports its classification that says that a boo which can be pulled on it is within the provision for footwear of the slip up tight there's no apology for that the government knows of no authority for it it's made up and i have to stress that in the very preamble to that to those guidelines on page one thirty six of the appendix the government says these definitions are provided merely as guidelines they are not to be construed as customs rulings so it comes down to a two part question a fundamental question entirely classification when we have to decide the common meaning of the term what we are of the slip on type and if we just once we made that determination then we have to decide whether the particular product before the court in this case the boat souls within the scope of that or the government has really twisted our argument and is by saying that we're trying to write the word footwear out of the statute we've never argued that that's a straw man that the government put up and has been shooting darts at from the beginning of this case of the trial wraps really happening here is the you have to pull out that's correct or so well my response to to to the t d is well it's made up so clear off there's no winter there's no support for that if you go to the lexical graphic authority which is the ultimate source for deter me in common meaning no case in no case that the government could cite or anyone can cite where you found a root  and that shoes are a category of footwear that does not extend above above the ankle and when you go through each and every one of these definitions of slip on you will say you will see the references hands free if you have to use your finger no i don't want no i would not say that i mean there are if you had a tight slip on you might have to put your finger in or do that the that the the issue is w for slip on is it only put on a roll and then that dictionary definitions shell that obviously we can classically think of a loafer like the ones are wearing right now i can put them on without touching the ship but there are some type shoes that would possibly be called the slip on but you might have to win with your foot into it it might be a little more difficult but certainly not the kind of an exertion that is necessary to putting a boot on and these boots  particularly because of their new construction they're very tight they will stay up but they're not tight so you really have to yank a lot and as one of our witnesses said in the depositions the there actually were complaints from customers that they're too footwear known as footwear of the slip on tight that's a classic kind of merchandise and in fact the legislative history establishes very very clearly that these are two separate categories the senate finance committee report leading to the n t and negotiations that resulted ultimately in the harmonized tarp system makes it clear in states in no around certain terms but the fi product is a sure or a bill in the context of this case let's just say it's a blue frat boy that's the relevant because it doesn't as a matter of liberal and common mooning embrace that term and that's why we're a not only should the case be reversed but it should be reversed outright and not just remanded for trial even though a trial which we hope to have happened here would have experiment with evidence supporting the dictionary definition question of allow that kind of testimony to even get into the question of the common meaning of it or even rare and secondarily that testimony is extremely relevant to determining once you determine what the term means whether in fact the blue falls within the scope of that term and that's at the head of the error in this case it's two parts but when it's a misreading of the statute by the inclusion of the imaginary comma after that is we decision that it is like something that came down from them out it was something drafted by a in the budget will or individuals groups put out guidelines to their people as to how they think something should or classified guidelines when i practiced customs line or a critic decisions i would rely on them and inviting my clients to undertake business activity pursuant to that advice these the aren't the customers and then there is in for a little advice what the supreme court has said that they don't deference right i'm sorry you're on the supreme court has said that even customs rules don't earn deference that's exactly right unless they're solid there's nothing to support  your honor right and we look to lexicons in interpreting classification that's the definition of right definitions be they in a regular dictionary warn industry dictionary yes your honor to the extent they inform the common meaning of the words used in the statute there's no discussion in the this case that they're somehow some type of a commercial designation that's never been argued that's never been briefed here what you have sure that's true i mean that they're lying on the dictionary  there's no support in any of these industry dictionaries that the boots can be of the slip on type right there is support in the dictionaries and this can be of the slip on type where covers the for what part and therefore fits within the definition of covering is a foot so the word shoe at times used broader than just what we understand to be a moccasin or a loafer yes we we should look at the statute to see what what the specific language was actually used here what we used was footwear and as counsel for doctors concedes today and has conceded all along specific language here it's that footwear of a slip going type which means those in shoes and some other things that go in the foot of a slip on tight congress specifically did not use the word sl on as a noun is used as an adjective so when you come into this provision you get footwear which is a broad term shoes and boots and then you get to slip one there is a definition for slip on that is a type of shoe in the industry congress chose not to use that word as a noun and that is informing the court it doesn't want to limit this provision to shoes that are pompous moc what doesn't limit it to shoes and once again shoes here is not fine as we recall shoes were defined in the industry dictionary as covering up before so here is especially of shoes things to cover feet or clothes things that cover the body and the first definitional page thirteen says especially of shoes or clothes having no or few fasteners and therefore able to be put on and taken off quickly the second definition that uses were born as an adjective can be found in page fourteen of the blue brief and what it says is easily put on or taken off as shoes without laces or garment to be slipped on or off over the head and what the next the next is that true yes yes it is but the next provision is what is it to be slipped on easily on an off congress has told us what that is that is without laces or buckles or other fasteners being the that is to be held to the foot without laces or bubbles or other fasteners congress recognized that when if broaden the term footwear of the slip on tight and chose to use the word well when one interprets what congress is actually written in the statute you have to go over the coming of the words and work your way through them or the sort of thing you know your honor doesn't want to know because what it means to be taken easily on off is further informed by the phrase that is and adhere to the foot without the use of laces or buckled or fasteners what makes something difficult or not easy to get on and off would be having to lace it all the way up and then on laces having says shut down a bunch of buckles across the top of it having to pull zipper all the way out for one of the definitions of the court uses and his opinion references the fact of clothing one type of clothing that's considered a slip on is a woman's girdle there's no question that a woman's girdle is not easily slip going off because if it weren't wouldn't do its job which is the control and to compress in the body so the fact that girdles are considered a slip on garment informs what the word slip on means congress is used very specific language here it has not limited self to a slip born shoe is used slick on tight slick on being an adjective we need to and the trial  this the trial court went out to find out what is it to be put on and to be slipped on is to be easily on and off but in light of the fact the girdles are also considered among that and they glow that you pull into your hands you don't want to lose they fall off those things are also in the opinion from the trial court those are difficult to get on so what is it then when we're looking at the meaning of slip on what does that mean when it is an adjective it doesn't mean is of when it means easily get easy to get off in other words that is in other words that it doesn't have fasteners it doesn't have buckles it doesn't have laces that you've got to go through all the trouble is you may have something tight that you're pulling on that's difficult when you pull on the deckers classic boot you may have to hold it a bit depending on your foot but you're not going to have to that mean if if one had to classify goods for the ease of getting one off you would have to bring the good in and try they want to get it off every single time if we're going to fall into this category to know about these congress has given us additional language to inform what that means to be a slip on and what it means to be a slip on is a d p s is you are not burdened with lacing it buckling it or fastening it that's what the meaning of this provision is we can't leave out words courts have to take into consideration every single word in the statute and is meaning in value to that swiss born is not limited here issues congress told the south when they use the words where it could have very there's there's no just because there's a p d f there than the ninety three dash eighty eight to give definitions to the industry shows radio was noting when he was in practice these were useful devices in fact  case so we have to ask whether persuasive yes and the trial court found it persuasive and the reason the trial court found it persuasive was when you looked at the list the concept of a pool on boat well that's consistent with the word slip opinion recognize those definitions are found they're pulled together in the put in one place to inform the public the importing public to have an idea of how we're defining things in the me decision this this is classic of boot that's what it does you pull it on has no asses it has no buckles and as for the final portion of the court's decision there was a discussion from from well somehow the court has miraculously stuck in a comma court got that right under strunk and white the very book that cited by doctors they got it right because that is a ridge that is a relative clause relative clauses that begin with that i see my time's up your honor for my finish isn't finished thank you your honor relative clauses that begin with that should not have a comma there was a comma in front of that here the court to give meaning to the statute consistent with congress's intent the government has told us to a page seventy eight of the appendix there look at half of that definition it says cover for the footnote the word is commonly used in the united states as a bankruptcy of the statutory interpretation that's being urged on the court secondly the term is slipping on tight congress use that it's a word about it moves a class a kind of merchandise and we can avoid it if we look at that term in its proper sense getting with the subject of determinations of whether or not the food is that easy to get out and that are not easy to get are we look at the  industry considers a slip on tight and again the evidence to which we want to put it if we went to trial would show the industry does not consider booms to be able to slip the simple fact of the matter is in this  you have to determine where and as a matter of law what is the meaning of the slip on time and then we look at the merchandise and then you have to determine if it is of the slip on tight says it best have or does it but where in a generic sense and then serve the limited by by definition at subsets of which there are numerous ones in this statue last week on the issue of deference for this ruling there's two things one