Legal Opinion
Mitsui Foods, Inc. v. United States
United States Court of International Trade
Decided March 30, 1988No. Court 86-4-00521PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
RE, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan, described on the customs invoices as canned tuna, not packed in oil, not over 15 pounds per can.
In 1984 the imported merchandise was classified by the Customs Service under item 112.34, Tariff Schedules of the United States (TSUS) as “[t]una ... [o]ther.” Consequently, the merchandise was assessed with duty at the rate of 12.5 per centum ad valorem.
Plaintiff protests this classification and contends that…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Federal Election Commission v. Democratic Senatorial Campaign CommitteeSupreme Court of the United States · 1981
- Japan Whaling Ass'n v. American Cetacean SocietySupreme Court of the United States · 1986
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Mitsui Foods, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Anval Nyby Powder AB v. United StatesUnited States Court of International Trade · 1996
- United States v. Neman Brothers & AssociatesUnited States Court of International Trade · 1991
- Nissho Iwai American Corp. v. United StatesUnited States Court of International Trade · 1992
- Beekman Paper Co. v. United StatesUnited States Court of International Trade · 1991
1 more not listed; retrieve them via the Exa API.