Inter-Pacific Corp. v. United States

Landis, Judge:

Pursuant to rule 8.2 plaintiff moves for summary judgment sustaining its claim that certain footwear manufactured in Taiwan and imported into the United States between September and December 1975 should be classified under TSUS item 700.55. Defendant cross-moves for summary judgment sustaining the classification by the customs official under TSUS item 700.60 and, further, for summary judgment overruling plaintiff’s claim and dismissing the action.

A review of plaintiff’s statement of material facts and defendant’s response thereto, as well as the amended pleadings, indicates that…