Legal Opinion
International Business MacHines Corporation v. United States
Court of Appeals for the Federal Circuit
Decided July 24, 1998No. 97-1549PublishedCited by 4 opinions
1Opinion of the Court
RADER, Circuit Judge.
On summary judgment, the United States Court of International Trade upheld the United States Customs Service’s (Customs’) classification of certain disk drives and controllers imported by International Business Machines Corporation (IBM). See IBM v. United States, 968 F.Supp. 736 (C.I.T.1997). Because Customs incorrectly classified the merchandise as “[o]ffice machines not specially provided for,” rather than “[p]arts of automatic data-processing machines and units thereof,” this court reverses.
I
In the 1980s, IBM imported disk drives (“Direct Access Storage Drives,” model…
2Cases cited11 opinions
- United States v. CitroenSupreme Court of the United States · 1912
- National Advanced Systems v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Daisy-Heddon v. United StatesCourt of Customs and Patent Appeals · 1979
- Sharp Microelectronics Technology, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Ideal Toy Corporation v. The United StatesCourt of Customs and Patent Appeals · 1970
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3Cited by4 opinions
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