Legal Opinion
Mattel, Inc. v. United States
Court of Customs and Patent Appeals
Decided June 19, 1980No. C.A.D. 1248; No. 79-28; No. 79-29PublishedCited by 8 opinions
1Opinion of the Court
Miller, Judge.
This case is before us on appeal by Mattel, Inc. (Mattel) and cross-appeal by the Government from the decision and judgment of *75the U.S. Customs Court sustaining Mattel’s alternative claim for classification of the involved merchandise under item 724.25, TSUS, as phonograph records dutiable at 5 percent ad valorem. Mattel’s primary claim, the subject of its appeal, is that the involved merchandise is classifiable as duty free under (1) item 800.00, TSUS, as U.S. goods returned after having been exported without having been advanced in value or improved in condition while abroad,…
2Cases cited8 opinions
- United States v. MurdockSupreme Court of the United States · 1934
- United States v. BishopSupreme Court of the United States · 1973
- United States v. FishSupreme Court of the United States · 1925
- United States v. Charles D. McCorkle Jr.Court of Appeals for the Seventh Circuit · 1975
- Bertrand Freres, Inc. v. United StatesUnited States Customs Court · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Audiovox Corp. v. United StatesUnited States Court of International Trade · 1984
- Aviall of Texas, Inc. v. United StatesUnited States Court of International Trade · 1994
- Gulfstream Aerospace Corp. v. United StatesUnited States Court of International Trade · 1997
- Ford Motor Co. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Ford Motor Co. v. United StatesCourt of Appeals for the Federal Circuit · 2013
3 more not listed; retrieve them via the Exa API.