STOREWALL v. United States

The company imports components for home storage and organization systems. The U.S. Customs Service liquidated wall panels and locator tabs as "other articles of plastic" rather than as furniture. The company filed protests and requested that the parts be reclassified under duty free provisions. Customs denied the protests. The Court of International Trade ruled in favor of Customs. The Federal Circuit reversed and remanded. While the lower court examined appropriate authority in defining "unit furniture," it incorrectly determined that a storage panel with hooks was like a wall rack rather than furniture. Noting the various accessories and configurations available with the system, the court stated that the product's versatility is the "very essence of unit furniture."