Legal Opinion

The West Bend Company, Division of Dart Industries, Inc. v. The United States

Court of Appeals for the Federal Circuit

Decided December 19, 1989No. 89-1218PublishedCited by 5 opinions

1Opinion of the Court

ARCHER, Circuit Judge.

The United States appeals from the judgment of the United States Court of International Trade, 703 F.Supp. 93 (1988), that West Bend’s hot-air popcorn poppers, known as the “Poppery Model No. 5459,” are dutiable under item 688.43 1 of the Tariff Schedules of the United States (TSUS) at 5.3 percent ad valorem and not, as the United States Customs Service determined, under item 684.20 at 8.1 percent. We reverse.

Background

West Bend protested the classification for duty purposes of the corn poppers imported by it during parts of 1980 and 1981 under TSUS item 684.20. After…

2Cases cited8 opinions

  1. Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
  2. The United States v. New York Merchandise Co., Inc.Court of Customs and Patent Appeals · 1970
  3. Schott Optical Glass, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
  4. E. Green & Son (New York), Inc. v. United StatesCourt of Customs and Patent Appeals · 1971
  5. Stewart-Warner Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1984

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. BellSouth Telecommunications, Inc. v. KerriganDistrict Court, N.D. Florida · 1999
  2. Tyco Fire Products, Ltd Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2016
  3. E. Dillingham, Inc. v. United StatesUnited States Court of International Trade · 1991
  4. Item Co. v. United StatesUnited States Court of International Trade · 1995
  5. Neco Electrical Products v. United StatesUnited States Court of International Trade · 1990

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