Degussa Corp. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that Explanatory Notes, while not legally binding, may be helpful in construing a tariff provision
• stating that “section and chapter notes are integral parts of the HTSUS, and have the same legal force as the text of the headings”
• stating that “[t]he section and chapter notes are integral parts of the HTSUS, and have the same legal force as the text of the headings.”
• stating that the “section and chapter notes are integral parts of the HTSUS, and have the same legal force as the text of the headings”
• explaining that the ENs are \generally indicative of the proper interpretation of a tariff provision\
• “The meaning of a tariff term is a question of law, reviewable de novo by this court .... ”

Source: CourtListener parenthetical corpus (CC0).