Toyota Motor Sales, U.S.A., Inc. v. United States
United States Court of International Trade
1Opinion of the Court
MALETZ, Senior Judge:
This case concerns the proper classification of automotive cab chassis imported from Japan from January 1980 through July 1981. The chassis component of the import consists of a frame, suspension system, wheels, engine, and steering mechanism. The cab portion contains seats, a floor, doors, back panel, instrument panel, windows, climate control system, radio, and trim. When combined the cab and chassis comprise a fully operable motor vehicle. The following depicts a typical cab chassis as it looks upon importation.
[[Image here]]
After importation, a cargo-carrying,…
2Cases cited35 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
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- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- Piper v. Chris-Craft Industries, Inc.Supreme Court of the United States · 1977
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