With no explanation, chose the best option from "A", "B", "C" or "D". terms in the tariff provision; and [then] (2) determines] whether the merchandise at issue comes within the description of such terms as a properly construed.” Pillowtex Corp. v. Unites States, 171 F.3d 1370, 1373 (Fed. Cir.1999) (citing Bausch & Lamb, Inc. v. United States, 148 F.3d 1363, 1365 (Fed. Cir.1998)). The first step in the analysis is a question of law and the second is a question of fact, both of which are determined de novo. See Pillowtex Corp., 171 F.3d at 1373; Rollerblade, Inc. v. United States, 282 F.3d 1349, 1351 (Fed.Cir.2002). A classification by Customs is presumed to be correct under 28 U.S.C. § 2639(a)(1) and the court affords deference to the classification in accordance with Skidmore v. Swift & Co. See 323 U.S. 134, 140, 65 S.Ct. 161, 89 L.Ed. 124 (1944) (<HOLDING>); Rollerblade, Inc., 282 F.3d at 1352 (citing

A: holding that an agencys informal interpretation of a statute it administers is entitled to deference to the extent it has the power to persuade
B: holding that the weight of a classification determination depends upon all those factors which give it power to persuade
C: holding that wjhere the right to compensation depends upon which of two conflicting medical theories should be accepted the issue is peculiarly for commissions determination
D: holding that a district court is entitled to give more weight to the seriousness of the offense than to other factors
B.