Legal Opinion
Pillowtex Corp. v. United States
United States Court of International Trade
Decided October 28, 1997No. Slip Op. 97-146. Court No. 94-09-00568PublishedCited by 4 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
WALLACH, Judge.
Pillowtex Corporation (“Pillowtex”) is an importer of comforters and similar bedding into the United States. In this action, Pillowtex contends that comforters it imported into the United States, which comprise an outer shell made of cotton stuffed with down, should be classified under the Harmonized Tariff System of the United States (“HTSUS”) subheading 9404.90.80, which provides for duty at a rate of 5% ad valorem. The United States Customs Service .(“Customs”); classified the goods under HTSUS 9404.90.90, which provides for duty at a…
2Cases cited7 opinions
- Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Rohm & Haas Company v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Texaco Marine Services, Inc. And Texaco Refining and Marketing, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Pima Western, Inc. v. United StatesUnited States Court of International Trade · 1996
- Swiss Manufactures Ass'n v. United StatesUnited States Customs Court · 1957
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3Cited by4 opinions
- Pillowtex Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Faus Group, Inc. v. United StatesUnited States Court of International Trade · 2004
- Cargill, Inc. v. United StatesUnited States Court of International Trade · 2004
- Arbor Foods, Inc. v. United StatesUnited States Court of International Trade · 2006