Legal Opinion
Sears Roebuck and Co. v. United States
United States Court of International Trade
Decided April 27, 1992No. Court 87-09-00946PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
DiCARLO, Chief Judge:
Plaintiff challenges Customs’ classification of camcorders as a combination article consisting of a television camera and a tape recorder under item 685.49, Schedule 6, of the Tariff Schedules of the United States (TSUS). The merchandise was described in plaintiffs invoices as a “color video sound camera (video camera & recorder)” which was introduced to the United States market in the mid-1980’s. Plaintiff claims the merchandise contains neither a television camera nor a tape recorder as those tariff terms were commonly known at the time they…
2Cases cited5 opinions
- Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- E.M. Chemicals v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Tomoegawa USA, Inc. v. United StatesUnited States Court of International Trade · 1988
- Tomoegawa U.S.A., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- United States v. Standard Surplus SalesCourt of Customs and Patent Appeals · 1981
3Cited by1 opinion
- Sears Roebuck & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1994