Legal Opinion

International Seaway Trading Corp. v. United States

United States Customs Court

Decided October 30, 1978No. C.D. 4773; Court No. 68/2743PublishedCited by 2 opinions

1Opinion of the Court

Maletz, Judge:

This case is a sequel to International Seaway Trading Corp. v. United States, 61 CCPA 20, C.A.D. 1112, 488 F. 2d 544 (1973), rev’g 69 Cust. Ct. 58, C.D. 4375, 349 F. Supp. 1019 (1972). The record in that case has been incorporated into the record here.

The imported merchandise in the present case consists of footwear invoiced as basketball high shoes which was imported from Hong Kong and is the same in all material respects as the footwear in the incorporated case. And as in the incorporated case, the imported footwear was classified by the Government under item 700.60 of the…

2Cases cited10 opinions

  1. The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
  2. S. S. Kresge Co. v. United StatesUnited States Customs Court · 1950
  3. Broadway-Hale Stores, Inc. v. United StatesUnited States Customs Court · 1969
  4. Gallagher & Ascher Co. v. United StatesUnited States Customs Court · 1957
  5. Sterling Button Co. v. United StatesUnited States Customs Court · 1940

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3Cited by2 opinions

  1. Miracle Exclusives, Inc. v. United StatesUnited States Court of International Trade · 1981
  2. H. E. Lauffer Co. v. United StatesUnited States Court of International Trade · 1981

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