Burroughs Corporation v. The United States

EDWARD S. SMITH, Circuit Judge.

Burroughs Corporation (Burroughs) appeals from the judgment of the United States Court of International Trade that its merchandise was properly classified under item 676.15 of the Tariff Schedules of the United States (TSUS) as accounting, computing, and other data processing machines incorporating a calculating mechanism. 1 We affirm.

Issue

Whether the Court of International Trade erred in holding that the merchandise was properly classified under 676.15 of TSUS.

I. Background

Burroughs imported certain office machines invoiced as electronic desk calculators,…