Legal Opinion
Nissho-Iwai American Corp. v. United States
United States Court of International Trade
Decided March 12, 1986No. 80-4-00637PublishedCited by 13 opinions
1Opinion of the Court
RE, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain parts and accessories of unassembled bridges or bridge sections imported from Japan.
The merchandise was entered at the port of Anchorage, Alaska, and was classified by the Customs Service under item 652.98 of the Tariff Schedules of the United States (TSUS), a “basket” provision for bridges, bridge sections, and other structures and parts of structures of base metal. Hence, the merchandise was assessed with duty of 9.5 per centum ad valorem.
Plaintiff protests this…
2Cases cited12 opinions
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- United States v. C. J. Tower & Sons of Buffalo, Inc.Court of Customs and Patent Appeals · 1974
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1972
- Nomura (America) Corp. v. United StatesUnited States Customs Court · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Sports Graphics, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Marcel Watch Company v. United StatesCourt of Appeals for the Federal Circuit · 1993
- Alyeska Pipeline Service Co. v. United StatesUnited States Court of International Trade · 1986
- Deckers Corp. v. United StatesUnited States Court of International Trade · 2005
- Pillowtex Corp. v. United StatesUnited States Court of International Trade · 1997
8 more not listed; retrieve them via the Exa API.