Ford Motor Company v. United States

(1) Whether the U.S. Court of Appeals for the Federal Circuit erred in holding, contrary to Supreme Court precedent, that a product"s post-importation modification and use can determine its classification under a tariff heading that is not statutorily "controlled by use"; and (2) whether the Federal Circuit erred in holding, in conflict with the decisions of the other 12 circuits, that an appellee must brief issues not decided by the trial court or raised by the appellant to preserve them for remand.