Legal Opinion
Simon Marketing, Inc. v. United States
United States Court of International Trade
Decided September 1, 2005No. Slip Op. 05-118; Court 00-00332PublishedCited by 7 opinions
1Opinion of the Court
OPINION
TSOUCALAS, Senior Judge:
Before the Court is a motion and cross-motion for summary judgment pursuant to USCIT R. 56 arguing there are no genuine issues as to any material facts. Plaintiffs, Simon Marketing, Inc. and Perseco System Services, L.P. (“Simon”) challenge the classification of its merchandise under the 1998 Earmonized Tariff Schedule of the United States (“HTSUS”) by the Bureau of Customs and Border Protection 1 (“Customs”). Simon contends that the merchandise is properly classified as “other toys” under HTSUS subheading 9503.90.00, which is duty free. Customs cross-moves for…
2Cases cited25 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
20 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kahrs International, Inc. v. United StatesUnited States Court of International Trade · 2009
- Processed Plastic Co. v. United StatesUnited States Court of International Trade · 2005
- BASF Corp. v. United StatesUnited States Court of International Trade · 2006
- United States v. UPS Customhouse Brokerage, Inc.United States Court of International Trade · 2008
- Degussa Corp. v. United StatesUnited States Court of International Trade · 2006
2 more not listed; retrieve them via the Exa API.