Legal Opinion
Siemens America, Inc. v. United States
United States Customs Court
Decided May 13, 1980No. C.D. 4856; Consolidated Court No. 72-5-01093PublishedCited by 6 opinions
1Opinion of the Court
Newman, Judge:
In these consolidated cases, plaintiff challenges the classification by Customs of certain gas tube surge voltage protectors (SYP’s) exported from West Germany on various dates from 1969 to 1978, and entered at the port of New York.
The merchandise in issue was classified under the provision in item 685.90 of the Tariff Schedules of the United States (TSUS) for “other electrical apparatus * * * for the protection of electrical circuits” and assessed duty at the rate of 14, 12, 10, or 8.5 per centum ad valorem, depending upon the year of entry, pursuant to T.D. 68-9. Plaintiff…
2Cases cited9 opinions
- F. L. Smidth & Company v. The United StatesCourt of Customs and Patent Appeals · 1969
- United States v. Corning Glass WorksCourt of Customs and Patent Appeals · 1978
- Ozen Sound Devices v. United StatesCourt of Customs and Patent Appeals · 1980
- United States v. Ampex Corp.Court of Customs and Patent Appeals · 1972
- Stella D'Oro Biscuit Co. v. United StatesUnited States Customs Court · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. Siemens America, Inc.Court of Customs and Patent Appeals · 1981
- EM Industries, Inc. v. United StatesUnited States Court of International Trade · 1998
- Amersham Corp. v. United StatesUnited States Court of International Trade · 1983
- Siemens America, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Kyocera International, Inc. v. United StatesUnited States Court of International Trade · 1981
1 more not listed; retrieve them via the Exa API.