vehicle-classification

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-885 Rockwater, Inc., dba Peerless Manufacturing Company v. United States Eleventh Circuit 2025-02-18 Denied Response Waived design-features federal-excise-tax highway-transportation statutory-exception statutory-interpretation vehicle-classification What is the proper statutory interpretation of 26 U.S.C. § 7701(a)(48)(A)(i) regarding the classification and taxation of specialized vehicles?
19-1026 Ford Motor Company v. United States Federal Circuit 2020-02-18 Denied Amici (4) customs-classification federal-circuit import-duties international-trade post-importation-modification precedent statutory-interpretation tariff-classification tariff-provisions vehicle-classification waiver worthington-v-robbins Whether the Federal Circuit erred in holding that a product's post-importation modification and use can determine its classification under a tariff he…