Legal Opinion
E.R. Hawthorne & Co., Inc., A/c Veped Traffic Controls, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided March 28, 1984No. 83-1379PublishedCited by 19 opinions
1Opinion of the Court
NICHOLS, Senior Circuit Judge.
Statement of the Case
This case involves the proper tariff classification of tapered or conical steel poles 20 to 39 feet long and chiefly used after finishing to support street or highway or other outdoor lights. The District Director of Customs at Houston, Texas, classified them as “Illuminating Articles and parts thereof, of base metal, Other * * Tariff Schedules of the United States (TSUS), Item 653.39, at 17.6% ad valorem. By virtue of 28 U.S.C. § 2639(a)(1), this classification is presumed to be correct and the burden of proving otherwise rests upon the…
2Cases cited6 opinions
- Avins Industrial Products Co. v. United StatesCourt of Customs and Patent Appeals · 1975
- United States v. Servco Co.Court of Customs and Patent Appeals · 1973
- Finn Bros. v. United StatesCourt of Customs and Patent Appeals · 1972
- F. W. Myers & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- United States v. John V. Carr & Son, Inc.Court of Customs and Patent Appeals · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- NEC America, Inc. v. United StatesUnited States Court of International Trade · 1984
- Permagrain Products, Inc. v. United StatesUnited States Court of International Trade · 1985
- Nissho-Iwai American Corp. v. United StatesUnited States Court of International Trade · 1986
- Oak Laminates Division of Oak Materials Group v. United StatesUnited States Court of International Trade · 1984
14 more not listed; retrieve them via the Exa API.