Legal Opinion
Sparks Belting Company v. United States
United States Court of International Trade
Decided June 1, 2010No. Slip Op. 10-63; Court 02-00245Published
1Opinion of the Court
OPINION
TSOUCALAS, Senior Judge.
At issue is the proper classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) for certain merchandise imported by Plaintiff Sparks Belting Company (“Sparks”). This action, which has been designated a test case pursuant to USCIT Rule 84, is before the Court on cross-motions for summary judgment. For the reasons set forth below, the Court finds that no genuine issues of material fact remain and this dispute may be resolved pursuant to USCIT Rule 56.
I. Background
The present action involves several entries made between March and September…
2Cases cited21 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
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