Legal Opinion
Old Republic Insurance v. United States
United States Court of International Trade
Decided January 2, 1986No. Court 83-6-00801PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
DiCARLO, Judge:
Plaintiff, a surety, brings this action challenging the United States Customs Service’s (Customs) classification of merchandise invoiced as “LPG equipment for cars” under item 711.78, Tariff Schedules of the United States (TSUS). Defendant moves to dismiss the action for lack of jurisdiction claiming that the protest was not timely filed. The motion is denied.
On September 10, 1980, the merchandise entered the United States under a single entry consumption entry bond. The entry was liquidated, and a bill for duties sent to the importer was not paid.
On…
2Cases cited6 opinions
- Zipes v. Trans World Airlines, Inc.Supreme Court of the United States · 1982
- Matter of Marin Motor Oil, Inc.Court of Appeals for the Third Circuit · 1984
- United States v. Reliable Chemical Co.Court of Customs and Patent Appeals · 1979
- Texas Mex Brick & Import Co. v. United StatesUnited States Customs Court · 1974
- Miller v. DavisSupreme Judicial Court of Maine · 1896
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- US JVC Corp. v. United StatesUnited States Court of International Trade · 1998
- Peerless Insurance v. United StatesUnited States Court of International Trade · 1988
- American Motorists Insurance v. VillanuevaUnited States Court of International Trade · 1989
- American Motorists Insurance v. United StatesUnited States Court of International Trade · 1990
- Lincoln General Insurance v. United StatesUnited States Court of International Trade · 2004
4 more not listed; retrieve them via the Exa API.