Legal Opinion

Degussa Canada Ltd. v. United States

United States Court of International Trade

Decided June 13, 1995No. Slip Op. 95-109. Court No. 94-05-00250PublishedCited by 4 opinions

1Opinion of the Court

OPINION

TSOUCALAS, Judge:

Defendant moves this Court for an Order dismissing plaintiff’s complaint and action on the ground that plaintiff has failed to state a claim upon which relief can be granted.

BACKGROUND

Plaintiff, Degussa Canada Ltd., is the importer of record of merchandise consisting of automotive emission catalysts which were entered at the port of Detroit under cover of nine consumption entries (“the Detroit entries”) during the period of February through June, 1990. The United States Customs Service (“Customs”) classified the merchandise as other parts and accessories of motor…

2Cases cited8 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Allen v. Westpoint-Pepperell, Inc.Court of Appeals for the Second Circuit · 1991
  3. Constant v. Advanced Micro-Devices, Inc.Court of Appeals for the Federal Circuit · 1988
  4. Mattel, Inc. v. United StatesUnited States Customs Court · 1974
  5. United States v. C. J. Tower & Sons of Buffalo, Inc.Court of Customs and Patent Appeals · 1974

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

3Cited by4 opinions

  1. Degussa Canada Ltd. v. United StatesCourt of Appeals for the Federal Circuit · 1996
  2. Fujitsu Compound Semiconductor, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2004
  3. Wooten v. United States, Secretary of AgricultureUnited States Court of International Trade · 2006
  4. Hynix Semiconductor America, Inc. v. United StatesUnited States Court of International Trade · 2006

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