Browse 7 harmonized tariff schedule of the united states htsus classification cases decided by Federal Circuit. AI-powered summaries, holdings, and legal analysis.
Phantom Stock Payments Deductible as Wages, Not Capital Expenditures
Midwest-Cbk, LLC v. United States, decided by Federal Circuit on January 8, 2026, resulted in a plaintiff win outcome. The case concerns the tax treatment of "phantom stock" options granted by Midwest...
Federal Circuit Affirms CIT on Steel Product Classification
Kaptan Demir Celik Endustrisi Ve Ticaret A.S. v. United States, decided by Federal Circuit on November 17, 2025, resulted in a affirmed outcome. The case concerns the classification of imported steel ...
CAFC Affirms Neocate Classified as Food, Not Drug, for Tariff Purposes
Nutricia North America, Inc. v. United States, decided by Federal Circuit on November 17, 2025, resulted in a defendant win outcome. The case concerns the classification of a product, "Neocate," by U....
CAFC Affirms Tax Court Ruling on Royalty Payment Deductibility
Valeo North America, Inc. v. United States, decided by Federal Circuit on August 12, 2025, resulted in a defendant win outcome. The case concerns the tax treatment of certain payments made by Valeo No...
Taxpayer's US activities not 'production' for FSC exclusion
Tau-Ken Temir LLP v. United States, decided by Federal Circuit on August 4, 2025, resulted in a defendant win outcome. The case concerns the interpretation of the "domestic production activities" excl...
Steel pipes not 'finished goods' for tariff purposes, court rules
Marmen Inc. v. United States, decided by Federal Circuit on April 22, 2025, resulted in a plaintiff win outcome. Marmen Inc. challenged the U.S. Customs and Border Protection's (CBP) classification of...
CAFC Affirms Tariff Classification of Imported Steel Products
Dongkuk S&C Co., Ltd. v. United States, decided by Federal Circuit on April 21, 2025, resulted in a defendant win outcome. The case concerns the classification of imported steel products for tariff pu...
CaseLawBrief currently tracks 7 harmonized tariff schedule of the united states htsus classification cases from Federal Circuit. This number is updated as new opinions are published.
Outcome breakdown: Plaintiff Win: 2, Affirmed: 1, Defendant Win: 4.
Each case page on CaseLawBrief includes an AI-generated plain English summary, key holdings, and legal analysis. Click any case above to read its full analysis.