Legal Opinion

FW Myers & Co., Inc. v. United States

United States Court of International Trade

Decided February 19, 1985No. Court 84-06-00893PublishedCited by 3 opinions

1Opinion of the Court

FORD, Judge:

This action involves the classification and liquidation of plastic polypropylene bags imported from Canada and entered at the Port of Buffalo-Niagara Falls, New York. Plaintiff contests the denial of a protest seeking to reliquidate the merchandise at issue. Jurisdiction is pursuant to 19 U.S.C. § 1514(a) and 28 U.S.C. § 1581(a).

The subject merchandise was entered in 1975 and 1976 under Tariff Schedules of the United States (TSUS) item 772.20 as “[Cjontainers of rubber or plastics * * * other” and assessed with duty at the rate of 7.5 percent ad valorem. The merchandise was…

2Cases cited2 opinions

  1. United States v. Corning Glass WorksCourt of Customs and Patent Appeals · 1978
  2. Peugeot Motors of America, Inc. v. United StatesUnited States Court of International Trade · 1984

3Cited by3 opinions

  1. Taylor Ex Rel. Holbrook v. Board of Education of the Copake-Taconic Hills Central School DistrictDistrict Court, N.D. New York · 1986
  2. Travenol Laboratories, Inc. v. United StatesUnited States Court of International Trade · 1996
  3. Mitsui & Co. (U.S.A.), Inc. v. United StatesUnited States Court of International Trade · 1995

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