Legal Opinion
Avenues in Leather, Inc. v. United States
United States Court of International Trade
Decided April 24, 1998No. Slip Op. 98-54. Court No. 94-12-00794PublishedCited by 10 opinions
1Opinion of the Court
OPINION and ORDER
NEWMAN, Senior Judge.
INTRODUCTION
The issue presented concerns the proper tariff classification and rate of duty to be assessed by the United States Customs Service (“Customs”) on merchandise described by the plaintiff as “folios” and imported during 1993. Plaintiff brings this “test case” challenging Customs’ classification of the folios upon liquidation of the entries. Jurisdiction is predicated on 28 U.S.C. § 1581(a), and, therefore, Customs’ classification is subject to de novo review by this court in accordance with 28 U.S.C. § 2640. Currently before the court are…
2Cases cited12 opinions
- Mingus Constructors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
- Lynteq, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Avenues in Leather, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Avenues in Leather, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Avenues in Leather, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Jvc Co. of America, Div. of US Jvc Corp. v. United StatesUnited States Court of International Trade · 1999
- Sarne Handbags Corp. v. United StatesUnited States Court of International Trade · 2000
5 more not listed; retrieve them via the Exa API.