Trans-Border Customs Service, Inc. v. United States

PLAGER, Circuit Judge.

The Customs Service classified certain fabric sample books imported from Canada into the United States by Trans-Border Customs Service, Inc. (“Trans-Border”) as “other made-up articles of textile” under Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 6307.90.9050 (1993), thus requiring Trans-Border to pay a duty, rather than as “samples solely for use in taking orders for merchandise” under HTSUS subheading 9813.00.20, entitled to duty-free admission. Trans-Border claimed it was entitled to the duty-free classification as a consequence of certain…