Legal Opinion
Simod America Corp. v. The United States
Court of Appeals for the Federal Circuit
Decided April 19, 1989No. 88-1637PublishedCited by 79 opinions
1Opinion of the Court
NICHOLS, Senior Circuit Judge.
Simod America Corp. (“Simod”) appeals from the judgment of the United States Court of International Trade holding that its shoe components imported from Italy in 1980-84 are dutiable as footwear under items 700.35 and 700.67 of the Tariff Schedules of the United States (TSUS). Simod America Corp. v. United States, 693 F.Supp. 1172 (Ct. Int’l Trade 1988) (Re, C.J.). We reverse and remand.
Background
Simod imported partially constructed athletic shoes from Italy. As imported, the articles included an upper, the portion of the shoe that covers the top of the foot…
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