Better Home Plastics Corporation v. United States
United States Court of Appeals for the Federal Circuit
119 F.3d 969 (1997)
Better Home Plastics (plaintiff) imported shower curtain sets consisting of a decorative textile outer curtain, a water-resistant plastic liner, and hooks. Classifying the set under the textile heading carried a 12.8% duty, while classifying it under the plastic heading carried only 3.36%. Customs (defendant) classified the sets under the textile heading; the Court of International Trade reversed, applying the essential-character test to classify the set based on the plastic liner instead, and Customs appealed.
Whether the indispensable function of a good may be considered when applying the essential-character test to classify goods composed of multiple materials under the Harmonized Tariff Schedule.