Legal Opinion
Sigma Instruments, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided December 21, 1983No. Appeal 83-1028PublishedCited by 3 opinions
1Opinion of the Court
MARKEY, Chief Judge.
Appeal from a judgment of the Court of International Trade (CIT) holding Sigma Instruments, Inc. (Sigma) entitled to the duty allowance prescribed by item 807.00 of the Tariff Schedules of'the United States (TSUS) 1 for certain terminal pins (terminals). We affirm.
Background
The facts are fully set forth in an opinion accompanying the judgment appealed from. Sigma Instruments, Inc. v. United States, 565 F.Supp. 1036 (C.I.T.1983). Essentially, Sigma claimed duty allowance only for terminals. The terminals were shipped from the U.S. to Mexico where they were incorporated into…
2Cases cited7 opinions
- United States v. Baylis Bros.Court of Customs and Patent Appeals · 1971
- Texas Instruments, Inc. v. United StatesCourt of Customs and Patent Appeals · 1982
- E. Dillingham, Inc. v. United StatesCourt of Customs and Patent Appeals · 1972
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1969
- J. E. Bernard & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
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3Cited by3 opinions
- ABB, Inc. v. United StatesUnited States Court of International Trade · 2004
- Carter Footwear, Inc. v. United StatesUnited States Court of International Trade · 1987
- Carter Footwear v. United StatesUnited States Court of International Trade · 1986