Legal Opinion
Tomoegawa USA, Inc. v. United States
United States Court of International Trade
Decided February 10, 1988No. Court 82-6-00853PublishedCited by 15 opinions
1Opinion of the Court
RE, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan and described on the commercial invoices as “toner,” “dry imaging ink,” or “developer.”
In 1980 the merchandise was classified by the Customs Service under the basket provision for chemical mixtures, not specially provided for, under item 432.20 of the Tariff Schedules of the United States (TSUS) and also in 1981 under item 432.25. Consequently, the Customs Service assessed duty on the component of the mixture bearing the highest rate,…
2Cases cited11 opinions
- Schott Optical Glass, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
- Raymond J. Donovan, Secretary of Labor, Petitioner/cross-Respondent v. Red Star Marine Services, Inc., Respondent/cross-PetitionerCourt of Appeals for the Second Circuit · 1984
- Rohm & Haas Company v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Schott Optical Glass, Inc. v. United StatesUnited States Customs Court · 1979
- NEC America, Inc. v. United StatesUnited States Court of International Trade · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Tomoegawa (U.S.A.), Inc. v. United StatesUnited States Court of International Trade · 1991
- Tomoegawa U.S.A., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Brother International Corp. v. United StatesUnited States Court of International Trade · 2002
- Arthur J. Humphreys, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- BASF Corp. v. United StatesUnited States Court of International Trade · 2006
10 more not listed; retrieve them via the Exa API.