Legal Opinion
United States v. Porter
Court of Customs and Patent Appeals
Decided March 12, 1981No. C.A.D. 1259; No. 80-32PublishedCited by 5 opinions
1Opinion of the Court
Market, Chief Judge.
The Government appeals from the judgment and order of the U.S. Customs Court (now the Court of International Trade),1 sustaining David E. Porter’s (Porter’s) classification protest relating to imported rapid transit seats. Judge Landis held proper a classification under item 690.40 (TSUS), parts of rail vehicles or cars, disapproving the classification under item 727.55 (TSUS), furniture and parts thereof not specially provided for (n.s.p.f.). We affirm.
BACKGROUND
Passenger seats designed to be permanently bolted to the walls of rail vehicles were imported from Brazil…
2Cases cited15 opinions
- Mattel, Inc. v. United StatesUnited States Customs Court · 1968
- Arthur J. Humphreys, Packard-Bell Electronics v. The United StatesCourt of Customs and Patent Appeals · 1969
- United States v. Abbey RentsCourt of Customs and Patent Appeals · 1978
- Karoware, Inc. v. United StatesCourt of Customs and Patent Appeals · 1977
- J. E. Bernard & Co. v. United StatesUnited States Customs Court · 1969
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3Cited by5 opinions
- Rhone Poulenc, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Sharp Microelectronics Technology, Inc. v. United StatesUnited States Court of International Trade · 1996
- United States v. MizrahieUnited States Court of International Trade · 1985
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Rhone Poulenc, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989