Case Name: Witex U.S.A., Inc., Plaintiff, v. United States, Defendant
Court: United States Court of International Trade
Jurisdiction: United States
Decision Date: 2009
Citations: 33 Ct. Int'l Trade 1767
Docket Number: Consol. Court No. 98-00360
Parties: Witex U.S.A., Inc., Plaintiff, v. United States, Defendant.
Judges: Before: Pogue, Judge
Reporter: United States Court of International Trade Reports
Volume: 33
Pages: 1767–1768

Head Matter:
683 F.Supp.2d 1316
Witex U.S.A., Inc., Plaintiff, v. United States, Defendant.
Before: Pogue, Judge
Consol. Court No. 98-00360

Opinion:
JUDGMENT
On September 25,2009, the Court of Appeals for the Federal Circuit issued its mandate following its decision in Witex, U.S.A., Inc. v. United States, 333 F. App'x 569 (Fed. Cir. 2009), which, in turn, followed its decision in the companion case Faus Group, Inc. v. United States, 581 F.3d 1369 (Fed. Cir. 2009). In Witex and Faus, the Court of Appeals reversed this court's decision in Witex, U.S.A., Inc. v. United States, 28 CIT 1907, 353 F. Supp. 2d 1310 (2004) — where this court sustained U.S. Customs and Border Protection's ("Customs") classification of Plaintiff's laminated flooring panels — and directed that summary judgment be issued in favor of Plaintiff, The Court of Appeals' decision and mandate settle questions of law that are outcome determinative for the case herein.
THEREFORE, in accordance with the Court of Appeals' decision and mandate, it is hereby
ORDERED, ADJUDGED, and DECREED that Customs' classification and liquidation of Plaintiff's subject merchandise under Harmonized Tariff Schedule of the United States ("HTSUS") subheading 4411.19.40 (2001) is not correct; and it is further
ORDERED, ADJUDGED, and DECREED that the subject merchandise are properly dutiable under HTSUS subheading 4418.90.40, as claimed by Plaintiff; and it is further
ORDERED, ADJUDGED, and DECREED that judgment be, and hereby is, entered for Plaintiff, that the subject entries be re-liquidated accordingly at the applicable rates of duty, and that excess duty be refunded with interest thereon as provided by law.