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UNITED STATES v. MEAD CORP.

No. 99-1434.

533 U.S. 218 (2001)

121 S.Ct. 2164

150 L.Ed.2d 292

UNITED STATES v. MEAD CORP.

Supreme Court of United States.

Decided June 18, 2001.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Waxman, Acting Assistant Attorney General Ogden, Deputy Solicitor General Wallace, William Kanter, Bruce G. Forrest, and Neal S. Wolin.

J. Peter Coll, Jr., argued the cause for respondent. With him on the brief were Kristen Bancroft and Sidney H. Kuflik.*

Justice Souter, delivered the opinion of the Court.

The question is whether a tariff classification ruling by the United States Customs Service deserves judicial deference. The Federal Circuit rejected Customs's invocation of Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984), in support of such a ruling, to which it gave no deference. We agree that a tariff classification has no claim...

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