Legal Opinion

Azteca Milling Co. v. United States

United States Court of International Trade

Decided December 20, 1988No. Court 83-08-01137PublishedCited 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 ten entries of certain prepared corn flour products imported from Mexico. The Customs Service classi fied the merchandise as “[c]ereal breakfast foods and similar cereal preparations, by whatever name known, processed further than milling,” under item 182.30 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68/9, and assessed duty at 2.5 percent ad valorem.

Plaintiff protests the classification and claims that the…

2Cases cited3 opinions

  1. The Torrington Company v. The United StatesCourt of Appeals for the Federal Circuit · 1985
  2. Texas Instruments, Inc. v. United StatesCourt of Customs and Patent Appeals · 1982
  3. Torrington Co. v. United StatesUnited States Court of International Trade · 1984

3Cited by6 opinions

  1. Azteca Milling Co. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
  2. F.F. Zuniga A/c Refractarios Monterrey, S.A. v. The United StatesCourt of Appeals for the Federal Circuit · 1993
  3. Tropicana Products, Inc. v. United StatesUnited States Court of International Trade · 1992
  4. Meyer Corp., U.S. v. United StatesUnited States Court of International Trade · 2017
  5. Drexel Chemical Co. v. United StatesUnited States Court of International Trade · 2003

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