Legal Opinion
Amorient Petroleum Co. v. United States
United States Court of International Trade
Decided April 17, 1985No. Court No. 83-9-01326PublishedCited by 6 opinions
1Opinion of the Court
Re, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of 18,344,771 gallons of certain petroleum derivatives imported from South Korea and China, and described on the customs invoices as "gasoline.”
The petroleum derivatives were entered at the port of Long Beach, California, and were classified by the Customs Service (Customs) as "motor fuels” under item 475.25 of the Tariff Schedules of the United States (TSUS). Hence, they were assessed with a duty of 1.25 cents per gallon.
*198Plaintiff protests this classification, contending that…
2Cases cited10 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- S.S. Kresge Co. v. United StatesUnited States Customs Court · 1976
- E.R. Hawthorne & Co., Inc., A/c Veped Traffic Controls, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bantam Travelware, Division of Peter's Bag Corp. v. United StatesUnited States Court of International Trade · 1987
- Bousa, Inc. v. United StatesUnited States Court of International Trade · 2001
- CR Industries v. United StatesUnited States Court of International Trade · 1986
- E.T. Horn Co. v. United StatesUnited States Court of International Trade · 2003
- Standard Commodities Import & Export Corp. v. United StatesUnited States Court of International Trade · 1985
1 more not listed; retrieve them via the Exa API.