Legal Opinion

Berns & Koppstein v. United States

United States Court of International Trade

Decided March 13, 1989No. Court No. 86-09-01180Published

1Opinion of the Court

DiCarlo, Judge:

Berns & Koppstein (the "importer”) and the government each move for summary judgment under Rule 56 of the Rules of this Court to establish the proper tariff classification of ni-ger seed imported from Ethiopia and used in the United States as bird seed. The Court has jurisdiction under 28 U.S.C. § 1581(a) (1982).

Niger seed is an oil-bearing seed. The issue before the Court is whether this oil-bearing seed is properly classifiable as "Oil-bearing nuts and seeds, not specially provided for” under item 175.57 of the Tariff Schedules of the United States (TSUS). Instead of looking…

2Cases cited9 opinions

United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
The United States v. Andrew Fisher Cycle Co., Inc.Court of Customs and Patent Appeals · 1970
General Methods Corp. v. United StatesCourt of Customs and Patent Appeals · 1972

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