Legal Opinion

The Brechteen Company v. The United States

Court of Appeals for the Federal Circuit

Decided August 19, 1988No. Appeal 88-1154PublishedCited by 6 opinions

1Opinion of the Court

NICHOLS, Senior Circuit Judge.

This appeal from a decision of the United States Court of International Trade, Brechteen Company v. United States, 677 F.Supp. 1234 (1987), requires us to determine the correct customs classification of certain collagen sausage casings imported by appellee. The competing tariff paragraphs are as follows:

1. As classified by Customs and urged by appellant United States here:

Item 790.47 TSUS

Sausage casings not specially provided for, whether or not cut to length. Item 790.45 — Of cellulosic plastics materials * * *.

Item 790.47 — Other.4.2 ad val.

2. As classified by…

2Cases cited6 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
  3. Cass v. United StatesSupreme Court of the United States · 1974
  4. Hart v. United StatesUnited States Court of Claims · 1978
  5. United States v. Canadian Vinyl Industries, Inc.Court of Customs and Patent Appeals · 1977

1 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Citrosuco Paulista, S.A. v. United StatesUnited States Court of International Trade · 1988
  2. Carnation Enterprises Pvt. Ltd. v. United States Department of CommerceUnited States Court of International Trade · 1989
  3. Commercial Aluminum Cookware Co. v. United StatesUnited States Court of International Trade · 1996
  4. Bethlehem Steel Corp. v. United StatesUnited States Court of International Trade · 1989
  5. Omark Industries, Inc. v. United StatesUnited States Court of International Trade · 1988

1 more not listed; retrieve them via the Exa API.

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