Legal Opinion
Belcrest Linens v. United States
United States Court of International Trade
Decided October 25, 1983No. Court 79-6-00953PublishedCited by 3 opinions
1Opinion of the Court
BOE, Judge:
The subject merchandise in the above-entitled action consisting of embroidered cotton (percale) pillowcases, was classified during the years 1976-1977 under item 363.01 of the Tariff Schedules of the United States (TSUS). In so doing, the customs officials found that the said merchandise was a product of the People’s Republic of China (China) and pursuant to General Headnote 3(e), TSUS, assessed duty thereon at the column 2 rate of 90% ad valorem. 1
The plaintiff does not contest the classification of the subject merchandise under item 363.01, TSUS, but contends that the merchandise…
2Cases cited7 opinions
- Marshall Field & Co. v. United StatesCourt of Customs and Patent Appeals · 1958
- Uniroyal, Inc. v. United StatesUnited States Court of International Trade · 1982
- Texas Instruments, Inc. v. United StatesCourt of Customs and Patent Appeals · 1982
- Texas Instruments Inc. v. United StatesUnited States Court of International Trade · 1981
- Chemo Puro Mfg. Corp. v. United StatesUnited States Customs Court · 1954
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3Cited by3 opinions
- Belcrest Linens v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Coastal States Marketing, Inc. v. United StatesUnited States Court of International Trade · 1986
- Ashdown, U.S.A., Inc. v. United StatesUnited States Court of International Trade · 1988