Legal Opinion
International Spring Mfg. Co. v. United States
United States Customs Court
Decided July 2, 1980No. C.D. 4862; Court No. 74-9-02617PublishedCited by 12 opinions
1Opinion of the Court
Maletz, Judge:
The problem in this case is to determine the proper tariff classification of leaf springs of base metal which were imported from Canada in 1973 and 1974. Customs classified the articles under item 652.88 of the Tariff Schedules of the United States (TSUS) which provides for other springs and leaves for springs, of base metal, and assessed duty at the rate of 9.5 percent ad valorem. Plaintiff claims the articles are properly classifiable under item 652.84 which provides for springs and leaves for springs, of base metal, suitable for motor vehicle suspension and prescribes a duty…
2Cases cited7 opinions
- Trans-Atlantic Co. v. United StatesCourt of Customs and Patent Appeals · 1973
- Ditbro Pearl Co. v. United StatesCourt of Customs and Patent Appeals · 1975
- United States v. Norman G. Jensen, Inc.Court of Customs and Patent Appeals · 1977
- Pharmacia Laboratories, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Marubeni America Corp. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Toyota Motor Sales, U.S.A., Inc. v. United StatesUnited States Court of International Trade · 1984
- Marubeni America Corp. v. United StatesUnited States Court of International Trade · 1993
- Data Products Corp. v. United StatesUnited States Court of International Trade · 1982
7 more not listed; retrieve them via the Exa API.