Legal Opinion
Sanyo Electric Inc. v. United States
United States Customs Court
Decided May 12, 1980No. C.D. 4855; Court 75-9-02446PublishedCited by 8 opinions
1Opinion of the Court
RE, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of imported merchandise described on the invoices as “Power Failure Lights.” The power failure lights were classified by the customs officials as “flashlights” under item 683.70 of the Tariff Schedules of the United States (TSUS). Consequently, they were assessed with duty at the rate of 35 per centum ad valorem.
Plaintiff protests that classification and, hence, the rate of duty assessed. It contends that the imported power failure light is not within the common meaning of the…
2Cases cited15 opinions
- The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
- E. Green & Son (New York), Inc. v. United StatesCourt of Customs and Patent Appeals · 1971
- United States v. Flex Track Equipment Ltd.Court of Customs and Patent Appeals · 1972
- Fedtro, Inc. v. The United StatesCourt of Customs and Patent Appeals · 1971
- Karoware, Inc. v. United StatesCourt of Customs and Patent Appeals · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Tomoegawa USA, Inc. v. United StatesUnited States Court of International Trade · 1988
- Schott Optical Glass, Inc. v. United StatesUnited States Court of International Trade · 1987
- United States v. Sanyo Electric Inc.Court of Customs and Patent Appeals · 1981
- Carling Electric Co. v. United StatesUnited States Court of International Trade · 1984
- A & A International, Inc. v. United StatesUnited States Court of International Trade · 1987
3 more not listed; retrieve them via the Exa API.