In Marubeni America Corp.v.United States,the federal appellate court ruled that the Nissan Pathfinder was,for tariff classification purposes a motor vehicle for the transport of passengers.The classification of goods is significant because:

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The classification of goods is significant because tariffs will vary depending on the classification. This means that the amount of duty imposed on a particular good will depend on how it is classified. Therefore, it is important to accurately classify goods to ensure that the correct amount of tariff is paid or avoided.