COURT OF APPEALS FOR THE FEDERAL CIRCUIT
Magid Glove & Safety Manufacturing Co. LLC v. United States
Case: 22-1793 Document: 41 Page: 1 Filed: 12/06/2023
United States Court of Appeals
for the Federal Circuit
______________________
MAGID GLOVE & SAFETY MANUFACTURING CO.
LLC,
Plaintiff-Appellant
v.
UNITED STATES,
Defendant-Appellee
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2022-1793
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Appeal from the United States Court of International
Trade in No. 1:16-cv-00150-TCS, Senior Judge Timothy C.
Stanceu.
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Decided: December 6, 2023
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LAWRENCE FRIEDMAN, Barnes, Richardson & Colburn,
LLP, Chicago, IL, argued for plaintiff-appellant.
MARCELLA POWELL, Commercial Litigation Branch,
Civil Division, Department of Justice, New York, NY, ar-
gued for defendant-appellee. Also represented by BRIAN M.
BOYNTON, AIMEE LEE, PATRICIA M. MCCARTHY, JUSTIN
REINHART MILLER; PAULA S. SMITH, Office of the Assistant
Chief Counsel, United States Bureau of Customs and Bor-
der Protection, United States Department of Homeland Se-
curity, New York, NY.
______________________
Case: 22-1793 Document: 41 Page: 2 Filed: 12/06/2023
2 MAGID GLOVE & SAFETY MANUFACTURING CO. LLC v. US
Before MOORE, Chief Judge, REYNA and TARANTO, Circuit
Judges.
REYNA, Circuit Judge.
Magid Glove & Safety Manufacturing Co. LLC
(“Magid”) appeals a decision of the United States Court of
International Trade regarding the tariff classification of
certain knit gloves with partial plastic coating. Because we
conclude that the gloves are properly classified under head-
ing 6116 of the Harmonized Tariff Schedule of the United
States, we affirm.
HARMONIZED TARIFF SCHEDULE FRAMEWORK
The Harmonized Tariff Schedule of the United States
(“HTSUS”) 1 governs the classification of imported mer-
chandise. Schlumberger Tech. Corp. v. United States, 845
F.3d 1158, 1163 (Fed. Cir. 2017). The HTSUS is organized by four-digit headings, and each heading may contain one or more six-digit or eight-digit subheadings. See Orlando Food Corp. v. United States,140 F.3d 1437
, 1439 (Fed. Cir. 1998). The headings set forth general categories of mer- chandise, while the subheadings provide a more particular- ized division of the merchandise within each category. Wilton Indus., Inc. v. United States,741 F.3d 1263
, 1266 (Fed. Cir. 2013). The headings and subheadings are enu- merated in Chapters 1 through 99 across various sections of the HTSUS. See R.T. Foods, Inc. v. United States,757 F.3d 1349
, 1353 (Fed. Cir. 2014). The HTSUS further con- tains, among other things, the “General Rules of Interpre- tation” (“GRIs”), the “Additional United States Rules of Interpretation” (“ARIs”), and various section and chapter notes.Id.
1 Because the subject gloves were imported in 2015,
the parties cite to HTSUS (2015) (Rev.1). See, e.g., J.A.
286, 291.
Case: 22-1793 Document: 41 Page: 3 Filed: 12/06/2023
MAGID GLOVE & SAFETY MANUFACTURING CO. LLC v. US 3
The GRIs and ARIs govern the interpretation of the
HTSUS provisions to determine proper classification of
merchandise. Carl Zeiss, Inc. v. United States, 195 F.3d
1375, 1379 (Fed. Cir. 1999). The GRIs are applied numer- ically, such that once proper classification is determined via a particular GRI, the classification inquiry terminates and the remaining successive GRIs become inoperative. StarKist Co. v. United States,29 F.4th 1359
, 1361 (Fed. Cir. 2022). According to GRI 1, a court first construes the terms of the heading and any relative section or chapter notes, to determine whether the merchandise at issue is classifiable under that heading. Orlando Food,140 F.3d at 1440
. After