Legal Opinion
C.J. Tower, Inc. v. United States
United States Court of International Trade
Decided May 30, 2003No. Court 92-01-00035Published
1Opinion of the Court
OPINION AND ORDER
AQUILINO, Judge:
The parties to this action have managed to reduce its essence to but a few words selected from the Harmonized Tariff Schedule of the United States (HTSUS) (1989), notwithstand ing the impressive size and complexity of the underlying machinery imported from Canada to advance the processing of pulp into the kind of material upon which those words have been written.
Duties of 3.1 percent ad valorem were assessed on the seven entries of that equipment by the U.S. Customs Service per HTSUS subheading 8421.21 (“Filtering or purifying machinery and apparatus for…
2Cases cited11 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Bausch & Lomb, Incorporated v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Mita Copystar America v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Rocknel Fastener, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Simod America Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
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