Legal Opinion
Sears Roebuck & Co. v. United States
Court of Appeals for the Federal Circuit
Decided June 1, 1994No. 93-1061PublishedCited by 26 opinions
1Opinion of the Court
NIES, Circuit Judge.
The United States appeals from the judgment of the Court of International Trade holding that the merchandise imported by Sears Roebuck and Company, invoiced as “color video sound camera[s] (video camera & recorder)” and commonly known as “camcorders,” is properly classified under item 685.40 of the Tariff Schedules of the United States (TSUS), covering “tape recorders.” The government argues that the merchandise is properly classified under item 685.49 TSUS as a combination article consisting of a television camera and tape recorder. We agree and, accordingly, we reverse.
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2Cases cited16 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Coopers & Lybrand v. LivesaySupreme Court of the United States · 1978
- Flanagan v. United StatesSupreme Court of the United States · 1984
- Sullivan v. FinkelsteinSupreme Court of the United States · 1990
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
11 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Jvc Company of America, Division of Us Jvc Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Victoria's Secret Direct, LLC v. United StatesUnited States Court of International Trade · 2013
- EOS of North America, Inc. v. United StatesUnited States Court of International Trade · 2013
- Jvc Co. of America, Div. of US Jvc Corp. v. United StatesUnited States Court of International Trade · 1999
- Tai-Ao Aluminium (Taishan) Co. v. United StatesCourt of Appeals for the Federal Circuit · 2020
21 more not listed; retrieve them via the Exa API.