CAFC reverses CIT & rules that certain hardwood flooring is plywood.In Boen Hardwood Flooring, Inc. v. U.S., the Court of Appeals for the Federal Circuit (CAFC) ruled that certain hardwood flooring, which consists of laminated floor panels that are composed of three layers, is classifiable under HTS 4412.29 as other plywood.
In George E. Warren Corporation v. U.S., the Court of Appeals for the Federal Circuit (CAFC) upheld an earlier Court of International Trade (CIT) ruling that denied the plaintiff's claim for drawback on Harbor Maintenance Taxes (HMTs) and Environmental Taxes (ETs).