Legal Opinion
Amersham Corp. v. United States
United States Court of International Trade
Decided February 10, 1983No. Court 80-5-00743PublishedCited by 16 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 described on the invoices as “Americium-241 Alpha Foil.”
The merchandise was classified by the customs officials, under item 709.66 of the Tariff Schedules of the United States, as parts of apparatus based on the use of radiations from radioactive substances, and was consequently assessed with duty at the rate of 6 per centum ad valorem.
Plaintiff contests the classification and, hence, the rate of duty assessment. It is plaintiff’s primary claim that the…
2Cases cited13 opinions
- Magone v. HellerSupreme Court of the United States · 1893
- Fink v. United StatesSupreme Court of the United States · 1898
- F. L. Smidth & Company v. The United StatesCourt of Customs and Patent Appeals · 1969
- United States v. Siemens America, Inc.Court of Customs and Patent Appeals · 1981
- Liebert v. United StatesUnited States Customs Court · 1968
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- NEC America, Inc. v. United StatesUnited States Court of International Trade · 1984
- Sharp Microelectronics Technology, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Permagrain Products, Inc. v. United StatesUnited States Court of International Trade · 1985
- Amersham Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Carling Electric Co., (Carlingswitch, Inc.) v. The United StatesCourt of Appeals for the Federal Circuit · 1985
11 more not listed; retrieve them via the Exa API.