Phone-Mate, Inc. v. The United States

We are asked in this appeal to review a judgment of the United States Court of International Trade, reported as Phone-Mate, Inc. v. United States, 690 F.Supp. 1048 (Ct. Int’l Trade 1988). It was rendered on summary judgment as there were, and are, no disputed issues of fact. Affirming the Customs Service, the court holds that articles called Phone-Mates are, since 1984, dutiable under item 684.58 of the Tariff Schedules of the United States (TSUS) at 8.5 percent ad val. and not, as the importer contends, under item 688.41 at 4.1 percent. There is no dispute as to the nature of the articles…