Legal Opinion
Samsonite Corp. v. United States
United States Court of International Trade
Decided December 2, 1988No. Court 82-10-01383PublishedCited by 5 opinions
1Opinion of the Court
OPINION
AQUILINO, Judge:
This action challenges Customs Service denial of a duty deduction under item 807.- 00 of the Tariff Schedules of the United States (“TSUS”) for the value of strips of steel worked in Arizona and delivered to neighboring Nogales in Sonora, Mexico for use in luggage imported into the United States.
As exhibited at trial, when they left Tuscon, the strips were straight, approximately T% inches wide and 55 inches long, with a pair of parallel rolled ridges running length-wise and some fourteen s/i6-inch holes drilled along the centerline at specified distances and bearing a…
2Cases cited9 opinions
- United States v. Mast Industries, Inc.Court of Customs and Patent Appeals · 1981
- E. Dillingham, Inc. v. United StatesCourt of Customs and Patent Appeals · 1972
- Miles v. United StatesCourt of Customs and Patent Appeals · 1978
- General Instrument Corp. v. United StatesCourt of Customs and Patent Appeals · 1973
- General Instrument Corp. v. United StatesCourt of Customs and Patent Appeals · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- General Motors Corp. v. United StatesUnited States Court of International Trade · 1991
- Franklin v. United StatesUnited States Court of International Trade · 2001
- Samsonite Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Nassau Smelting & Refining Co. v. United StatesUnited States Court of International Trade · 1989
- Samsonite Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1990