Legal Opinion
B & E Sales Co. v. United States
United States Court of International Trade
Decided February 2, 1988No. Court No. 83-01-00160Published
1Opinion of the Court
Opinion
Aquilino, Judge:
Upon importation from Taiwan, plush, animal-shaped pajama bags were classified under item 389.50, Tariff Schedules of the United States ("TSUS”) as "Articles not specifically provided for, of textile materials: * * * Other articles, not ornamented: * * * Of man-made fibers: * * * Pile or tufted construction”, dutiable at 12 cents per pound, plus 22.7% ad valorem.
The plaintiff importer claims that this merchandise should have been classified under item A386.09, TSUS, free from duties under the Generalized System of Preference, as articles not specifically provided for,…
2Cases cited4 opinions
- Childcraft Education Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- United States v. Endicott Johnson Corp.Court of Customs and Patent Appeals · 1980
- Gelmart Industries Inc. v. United StatesUnited States Court of International Trade · 1987
- Nissho-Iwai American Corp. v. United StatesUnited States Court of International Trade · 1987