Warner-Lambert Co. v. United States, 407 F.3d 1207 (Fed. Cir. 2005). · Go Syfert
Warner-Lambert Co. v. United States, 407 F.3d 1207 (Fed. Cir. 2005). Cases Citing This Book View Copy Cite
132 citation events (132 in the last 25 years) across 3 distinct courts.
Strongest positive: Keystone Auto. Operations, Inc. v. United States (cit, 2025-04-18)
Treatment trajectory · 2005 → 2026 · click a year to view as-of
2005 2015 2026
Top citers, strongest first. 50 distinct citers. How cited ↗
discussed Cited as authority (rule) Keystone Auto. Operations, Inc. v. United States
Ct. Intl. Trade · 2025 · confidence medium
This Court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) Honeywell Int'l, Inc. v. United States
Ct. Intl. Trade · 2025 · confidence medium
The court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Trijicon, Inc. v. United States
Ct. Intl. Trade · 2024 · confidence medium
While Customs’ classification is afforded deference relative to its “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) GoPro, Inc. v. United States (2×)
Ct. Intl. Trade · 2023 · confidence medium
Cir. 2013) (quoting United States v. Mead Corp., 533 U.S. 218, 235 (2001); Warner–Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Jing Mei Automotive (USA) v. United States
Ct. Intl. Trade · 2023 · confidence medium
While the court affords deference to Customs’ classification rulings relative to their “power to persuade,” it has “an independent responsibility to decide the legal issue of the proper meaning and scope of the HTSUS terms.” United States v. Mead Corp., 533 U.S. 218, 235 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)); Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Vecoplan, LLC v. United States
Ct. Intl. Trade · 2023 · confidence medium
While the court affords deference to Customs’ classification rulings relative to their “power to persuade,” it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” United States v. Mead Corp., 533 U.S. 218, 235 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)); Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Second Nature Designs Ltd. v. United States (2×) also: Cited "see"
Ct. Intl. Trade · 2023 · confidence medium
Cir. 2014) (citing Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) SGS Sports Inc. v. United States
Ct. Intl. Trade · 2023 · confidence medium
The Court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) SGS Sports, Inc. v. United States
Ct. Intl. Trade · 2020 · confidence medium
The court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Lockhart Textiles, Inc. v. United States
Ct. Intl. Trade · 2020 · confidence medium
Court No. 17-00099 Page 4 While the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) Dis Vintage LLC v. United States
Ct. Intl. Trade · 2020 · confidence medium
Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) Janssen Ortho LLC v. United States
Ct. Intl. Trade · 2020 · confidence medium
Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) S.C. Johnson & Son, Inc. v. United States
Ct. Intl. Trade · 2019 · confidence medium
Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) Kalle USA, Inc. v. United States
Fed. Cir. · 2019 · confidence medium
Cir. 2008) (quoting Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) Quaker Pet Grp., LLC v. United States
Ct. Intl. Trade · 2018 · confidence medium
Cir. 2013) (citing Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Chemtall, Inc. v. United States
Fed. Cir. · 2017 · confidence medium
II A In reviewing a classification ruling, we have “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
cited Cited as authority (rule) Kalle USA, Inc. v. United States
Ct. Intl. Trade · 2017 · confidence medium
Cir. 2013) (citing Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Rubies Costume Co. v. United States
Ct. Intl. Trade · 2017 · confidence medium
While the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., Court No. 13-00407 Page 9 533 U.S. 218, 235 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)), it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Ford Motor Co. v. United States
Ct. Intl. Trade · 2017 · confidence medium
While the court accords deference to Customs’ classification rulings relative to their “ ‘power to persuade,’ ” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Sigvaris, Inc. v. United States
Ct. Intl. Trade · 2017 · confidence medium
The court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) WWRD U.S., LLC v. United States
Ct. Intl. Trade · 2017 · confidence medium
While the court accords deference to Customs classification rulings relative to their “powér to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Jedwards Int’l, Inc. v. United States, 40 CIT -, -, 161 F.Supp.3d 1354, 1357 (2016) (quoting Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Allstar Marketing Group, LLC v. United States
Ct. Intl. Trade · 2017 · confidence medium
While the court accords deference to Customs classification rulings relative to their “ ‘power to persuade,’ ” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Specialty Commodities Inc. v. United States
Ct. Intl. Trade · 2016 · confidence medium
Last, Customs’ rulings are entitled, to deference only to the degree of their power to persuade, and this “degree of deference” turns on “the thoroughness evident in the classification ruling; the validity of the reasoning that led to the classification; ... the formality with which the particular ruling was established; and other factors that supply a ‘power to persuade.’ ” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Pleasure-Way Indus., Inc. v. United States
Ct. Intl. Trade · 2016 · confidence medium
In the final analysis, however, the court also has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Ford Motor Co. v. United States
Ct. Intl. Trade · 2016 · confidence medium
While the court accords deference to Customs classification rulings relative to their “ ‘power to persuade,’ ” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (quoting Skidmore v. Smft & Co., 323 U.S. 134,140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Chemtall, Inc. v. United States
Ct. Intl. Trade · 2016 · confidence medium
While the court accords deference to Customs classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Jedwards International, Inc. v. United States
Ct. Intl. Trade · 2016 · confidence medium
While the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140, 65 .S.Ct. 161, 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Container Store v. United States
unknown court · 2016 · confidence medium
WTiile the court accords deference to Customs classification rulings relative to their “‘power to persuade,’” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), it has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Xerox Corp. v. United States
Ct. Intl. Trade · 2015 · confidence medium
United States v. Mead Corp., 533 U.S. 218, 235 (2001), citing Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944).5 In the final analysis, however, the court also has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Xerox Corp. v. United States
Ct. Intl. Trade · 2015 · confidence medium
United States v. Mead Corp., 533 U.S. 218, 235 (2001), citing Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944).5 In the final analysis, however, the court also has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Composite Technology International, Inc. v. United States
Ct. Intl. Trade · 2015 · confidence medium
While the court accords deference to Customs classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Digidesign, Inc. v. United States
Ct. Intl. Trade · 2015 · confidence medium
Although the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Infantino, LLC v. United States
Ct. Intl. Trade · 2014 · confidence medium
Though the court accords “respect” to CBP’s classification rulings “proportional to [their] ‘power to persuade,’” United States v. Mead Corp., 533 U.S. 218, 235 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Rubbermaid Commercial Products, LLC v. United States
Ct. Intl. Trade · 2014 · confidence medium
While the court accords deference to Customs classification rulings relative to their “ ‘power to persuade,’ ” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (quoting Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), it has “an independent responsibility to decide the legal issue of *1338 the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
cited Cited as authority (rule) Deckers Corporation v. United States
Fed. Cir. · 2014 · confidence medium
Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Link Snacks, Inc. v. United States
Fed. Cir. · 2014 · confidence medium
Ltd. v. United States, 558 F.3d 1326, 1328 (Fed.Cir.2009). *965 Although we accord deference to a classification ruling by Customs to the extent of its “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001), we have “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005).
cited Cited as authority (rule) Sony Elecs., Inc. v. United States
Ct. Intl. Trade · 2013 · confidence medium
Ultimately, the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Belimo Automation A.G. v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Wilton Industries, Inc. v. United States
Fed. Cir. · 2013 · confidence medium
While we accord deference to a classification ruling by Customs relative to its “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001), we have “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United *1266 States, 407 F.3d 1207, 1209 (Fed.Cir.2005).
discussed Cited as authority (rule) Alpinestars S.p.A. v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skid-more v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Alcan Food Packaging (Shelbyville) v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Latitudes International Fragrance, Inc. v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs’ classification decisions relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944) (“Skidmore ”)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of the HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) EOS of North America, Inc. v. United States (2×) also: Cited "see"
Ct. Intl. Trade · 2013 · confidence medium
Classifications determined by Customs are not controlling by reason of their authority, and the court “has an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Victoria's Secret Direct, LLC v. United States
Ct. Intl. Trade · 2013 · confidence medium
The meaning of a tariff term is a question of law and, therefore, cannot be the subject of a factual admission by a party; instead, the court has the “independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.
discussed Cited as authority (rule) Kahrs International, Inc. v. United States
Fed. Cir. · 2013 · confidence medium
While we accord deference to a classification ruling by Customs relative to its “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001), we have “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms,” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005).
discussed Cited as authority (rule) Link Snacks, Inc. v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. *1373 2164, 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Riddell, Inc. v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) GRK Canada, Ltd. v. United States
Ct. Intl. Trade · 2013 · confidence medium
While the court accords deference to Customs’ classification rulings relative to their “power to persuade,” United States v. Mead Corp., 533 U.S. 218, 235 , 121 S.Ct. 2164 , 150 L.Ed.2d 292 (2001) (citing Skidmore v. Swift & Co., 323 U.S. 134, 140 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944)), the court has “an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005) (citing Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001)).
discussed Cited as authority (rule) Storewall, LLC v. United States (2×)
Fed. Cir. · 2011 · confidence medium
Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005).
discussed Cited as authority (rule) Dell Products Lp v. United States
Ct. Intl. Trade · 2010 · confidence medium
Nevertheless, Customs’ classifications are not controlling by reason of their authority and this Court “has an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms.” Warner-Lambert Co. v. United States, 407 F.3d 1207, 1209 (Fed.Cir.2005).
Retrieving the full opinion text from the archive…
WARNER-LAMBERT COMPANY, Plaintiff-Appellant,
v.
UNITED STATES, Defendant-Appellee
2004-1489.
Court of Appeals for the Federal Circuit.
May 11, 2005.
407 F.3d 1207
Patrick D. Gill, Rode & Qualey, of New York, New York, argued for plaintiff-appellant. Of counsel on the brief were John S. Rode and Eleanore Kelly-Kobayashi., Bruce N. Stratvert, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Departmént of Justice, of New York, New York, argued for defendant-appellee. With him on the brief were Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, and Barbara S. Williams, Attorney in Charge. Of counsel on the brief was Chi S. Choy, Office of Assistant Chief Counsel, United States Customs and Border Protection, of New York, New York.
Bryson, Rader, Schall.
Cited by 86 opinions  |  Published
RADER, Circuit-Judge.

The United States Court of International Trade sustained the United States Customs Service determination to classify Warner-Lambert’s imported Certs® “Powerful Mints” under Harmonized Tariff, Schedule of the United States (HTSUS) subheading 2106.90.99, as a “food preparation not elsewhere specified or included.” Customs had proposed this classification if the Court of International Trade found, as a matter of fact, that the mints are sugar-free. Warner-Lambert instead sought classification under HTSUS subheading 3306.90.00, “Preparations for oral or dental hygiene ... Other,” which would be free of duty. Because Customs’ classification of Warner-Lambert’s Certs® Powerful Mints within subheading 2106.90.99 of the Harmonized Tariff Schedules of the United States (HTSUS) does not persuade under the appropriate standard, this court reverses.

I.

Warner-Lambert markets Certs® Powerful Mints as a product to freshen the breath, and in particular to eliminate oral malodor. The product contains sorbitol, maltodextrin, aspartame, magnesium stea-rate, “Retsyn®,” and blue food coloring. Retsyn® contains flavoring, partially hydrogenated cottonseed oil, and copper glu-conate. Warner-Lambert presented expert evidence that Certs® is “an effective breath freshening product” because it stimulates salivary flow, which controls malodor by purging. Further testimony indicated that the product contains flavors that mask malodor and copper gluconate that breaks down odor-producing volatile compounds. Finally, the product contains cottonseed oil to absorb odor-producing volatile compounds.

Customs presented expert evidence that the product does not contain ingredients considered by professionals to remove bacteria and bacterial products contributing to oral diseases. Accordingly, Customs argues that the product “does not promote oral hygiene.” Customs’ expert did note, however, that saliva is an effective cleansing solution that dissolves malodorous compounds and helps to mechanically remove bacteria and volatile compounds from the mouth.

The Court of International Trade considered a monograph entitled “Over-the-Counter Oral Health Care and Discomfort Drugs: Establishment of a Monograph,” 47 Fed.Reg. 22,760 (May 25, 1982), published by the Food and Drug Administra[*1209] tion (FDA). This monograph summarized the conclusions of a professional panel of the FDA that evaluated ingredients in oral health care preparations sold without prescription. The monograph stated that “hygienic measures” to control malodor included “various cosmetic preparations, such as odoriferous mouthwashes and gargles, and lozenges. Some of the products employed contain antimicrobial and other active ingredients for which therapeutic claims are made in addition to cosmetic claims.” Id. at 22,842. The monograph also stated that malodor may be controlled by purging, masking, chemical neutralization, or bacterial inhibition. Id. at 22,843-44.

The Court of International Trade weighed this evidencé and consulted definitions for “preparations” and “hygiene” from medical and general dictionaries. The trial court concluded that, because “hygiene” “relates to the' presence of health,” preparations for oral hygiene are “medicines made ready for the practice of preserving the health of the mouth or oral cavity.” Warner-Lambert Co. v. United States, 343 F.Supp.2d 1315, 1320 (Ct. Int’l Trade 2004). Therefore, the court concluded that cosmetic products “must reach an antimicrobial result to be considered a preparation for oral or dental hygiene.” Id. Because Certs® Powerful Mints do not contain an antimicrobial agent, the trial court declined to classify them as a preparation for oral hygiene under HTSUS 33.06. Id. at 1321.

II.

The parties do not dispute material facts about these imports. This court’s review of them classification reduces to a determination of the proper meaning and scope of the HTSUS terms. That determination is a matter of statutory interpretation, ie., a question of law. See SGI, Inc. v. United States, 122 F.3d 1468, 1471 (Fed.Cir.1997). This court construes a tariff term according to its common and commercial meanings-presumably the same.. To discern the commercial meaning of a tariff term, this court may consult dictionaries, scientific authorities, and other reliable information sources. See Mead Corp. v. United States, 283 F.3d 1342, 1346 (Fed.Cir.2002). The HTSUS Explanatory Notes themselves are not binding, but are “generally indicative ’ of the proper interpretation of ... the Harmonized Tariff System.” Lynteq, Inc. v. United States, 976 F.2d 693, 699 (Fed.Cir.1992).

This court defers to a classification ruling by Customs following the principles in Skidmore v. Swift & Co., 323 U.S. 134, 65 S.Ct. 161, 89 L.Ed. 124 (1944). United States v. Mead Corp. v. 533 U.S. 218, 219-20, 121 S.Ct. 2164, 150 L.Ed.2d 292 (2001). Under Skidmore, the degree of deference depends on the thoroughness evident in the classification ruling; the validity of the reasoning that led to the classification; consistency of the classification with earlier and later pronouncements; the formality with which the particular ruling was established; and other factors that supply a “power to persuade.” Skidmore, 323 U.S. at 140, 65 S.Ct. 161. Although according deference, this court has an independent responsibility to decide the legal issue of the proper meaning and scope of HTSUS terms. See Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1358 (Fed.Cir.2001).

III.

The terms in HTSUS determine the scope of the imports covered by the categories. Heading 33.06 provides for:

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between[*1210] the teeth (dental floss), in individual retail packages: Dentifrices: Yarn used to clean between the teeth (dental floss): Other.

The court below found that the phrase “preparations for oral or dental hygiene” is not defined in any standard or technical lexicon. For guidance on this phrase, the court resorted to the FDA monograph, which states, as noted above, that the use of odoriferous cosmetic preparations without antimicrobial agents is a hygienic measure. See Monograph, at 22,842. The monograph states that “only antimicrobial ingredients known to be effective against the causative microorganisms are effective in suppressing the malodor,” Id. at 22,844, but it does not state anywhere that “hygiene” requires antimicrobial action. The trial court, not the monograph, connected “health” with “hygiene.” Nothing in the monograph, or in the dictionaries consulted by the court, requires that identification. “Hygiene” might lead to “health”— but it is not “health” itself. The trial court simply read too much into the monograph.

Further, the court’s interpretation discounts both the Explanatory Notes to Chapter 33 and the examples in Heading 33.06 itself. The Chapter Notes specify that the products of Heading 33.06 need not “contain subsidiary pharmaceutical or disinfectant constituents,” nor be held out “as having therapeutic or prophylactic value.” World Customs Organization, Harmonized Commodity Description and Coding System 613 (3d ed.2002). The Explanatory Note to Heading '33.06 further specifies that the heading encompasses “[mjouth washes and oral perfumes.” Id. at 620. Therefore, the Notes accompanying this heading do not require antimicrobial agents in “preparations for oral or dental hygiene.” To the contrary, the Notes expressly encompass “oral perfumes” within the heading. In sum, the Court of International Trade went too far in requiring that a product under Heading 33.06 include an antimicrobial agent.

ÍV.

As noted earlier, Customs proposed to classify Certs® Powerful Mints under HTSUS Heading 2106.90.99. In assessing the deference appropriate for this action, this court examines Headquarters Ruling Letter No. HQ 963764 of January 11, 2002. In HQ 963764 Customs considered the appropriateness of classifying Certs® Powerful Mints under Headings 17.04 (“sugar confectionery ... not containing cocoa”); 21.06 (“[f]ood preparations not elsewhere specified or included”); and 33.06 (“preparations for oral or dental hygiene”). Customs also based its decision on the FDA monograph, The Random House Dictionary of the English Language (n.d.), and the Explanatory Notes. In its analysis of the FDA. monograph, Customs did not acknowledge that the monograph does not require a malodor preparation to contain an antimicrobial agent, although the monograph does not suggest that only antibacterial products are “hygienic.” Further, although Customs quoted the dictionary definition of “hygiene” as “a condition or practice conducive to the preservation of health, as cleanliness,” it overlooked the uncontested facts that Certs® Powerful Mints effect a cleansing action.

To justify its proposed classification under Headings 17.04 or 21.06, Customs stated simply: “The Certs® Cool Mint Drops consist essentially of sugar.” HQ 963764, at 7. This dismissive analysis neglects not only those chemical components of the mints which achieve the breakdown and absorption function, but also the cleansing effect of the • purging activity. In sum, Customs’ proposed classification carried little power to persuade because it overlooked some characteristics of the imports[*1211] and read the term “hygiene” too narrowly to remain consistent with the Explanatory Notes.

y.

For these reasons, this court holds that Warner-Lambert’s Certs® Powerful Mints properly fall under heading 33.06 of the HTSUS. The justification for Customs’ desired alternative classification lacks the power to persuade under Skid-more. Because the imported articles belong under Heading 33.06 of the HTSUS, this court reverses the decision of the Court of International Trade.

COSTS

Each party shall bear its own costs.

REVERSED