Legal Opinion

Holly Stores, Inc. v. The United States

Court of Appeals for the Federal Circuit

Decided November 22, 1982No. Appeal 82-14PublishedCited by 4 opinions

1Opinion of the Court

EDWARD S. SMITH, Circuit Judge.

This case comes before us on appeal from the Court of International Trade. 534 F.Supp. 818. Appellant is an importer of articles of clothing which are shipped to this country on wire or plastic clothes hangers. The Customs Service decided that the hangers were to be treated as part of the value of the clothing pursuant to General Headnote 6(b)(i) of the Tariff Schedules of the United States and dutied the hangers at the rate for the clothing. The Court of International Trade upheld the Service. We affirm.

I

General Headnote 6(b) of the Tariff Schedules of the…

2Cases cited1 opinion

  1. Holly Stores, Inc. v. United StatesUnited States Court of International Trade · 1981

3Cited by4 opinions

  1. United States v. Hemant Patel, Raoji Patel, Bridgewater Development Co., and Pacific Food Beverages, Inc.Court of Appeals for the Ninth Circuit · 1985
  2. Amersham Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1984
  3. DMV USA, Inc. v. United StatesUnited States Court of International Trade · 2001
  4. Goldhofer Trailers USA, Inc. v. United StatesUnited States Court of International Trade · 1984

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