Legal Opinion
Guess? Incorporated v. The United States
Court of Appeals for the Federal Circuit
Decided September 11, 1991No. 91-1145PublishedCited by 42 opinions
1Opinion of the Court
MAYER, Circuit Judge.
OPINION
Guess? Incorporated (Guess) appeals the judgment of the United States Court of International Trade upholding by summary judgment the United States Customs Service’s (Customs’) decision to deny substitution same condition drawback under 19 U.S.C. § 1313(j)(2) (1988). Guess?, Inc. v. *856United States, 752 F.Supp. 463 (Ct. Int’l Trade 1990). We vacate and remand.
Background
Guess manufactures cotton denim wearing apparel — jeans—in both the United States and Hong Kong. When it imports Hong Kong-made jeans to the United States, it must pay duty. If within three years it…
2Cases cited7 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- C.R. Bard, Inc. v. Advanced Cardiovascular Systems, Inc.Court of Appeals for the Federal Circuit · 1990
- Swan & Finch Co. v. United StatesSupreme Court of the United States · 1903
- E.M. Chemicals v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Generra Sportswear Company v. The United StatesCourt of Appeals for the Federal Circuit · 1990
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3Cited by42 opinions
- Lynteq, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1992
- Mitsubishi Electronics America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Goodman Manufacturing, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 1995
- St. Paul Fire & Marine Insurance Co. (Surety for Carreon, Inc.) v. United StatesCourt of Appeals for the Federal Circuit · 1993
- United States Shoe Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1997
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