Legal Opinion
A.N. Deringer, Inc. v. The United States
Court of Appeals for the Federal Circuit
Decided October 30, 1987No. 87-1213PublishedCited by 4 opinions
1Per curiam
This is a customs classification case in which the Court of International Trade decided for the Customs Service, 656 F.Supp. 670. The articles are reverse osmosis maple sap concentrators, and the question is whether they are filtering and purifying machines for liquids as classified under item 661.95, Tariff Schedules of the United States (TSUS) dutiable at 4.9% ad valorem, or whether they can enter duty-free as sugar-making machinery (or parts thereof) under item 666.20, TSUS or alternatively as agricultural or horticultural implements not specially provided for under item 666.-00, TSUS. 1
The…
2Cases cited3 opinions
- American Customs Brokg. Co., Inc., A/c Hamakua Mill Co. v. The United StatesCourt of Customs and Patent Appeals · 1970
- United States v. De Laval Separator Co.Court of Customs and Patent Appeals · 1978
- Deringer v. United StatesUnited States Court of International Trade · 1986
3Cited by4 opinions
- Arthur L. Franklin (Doing Business as Health Technologies Network) v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Franklin v. United StatesUnited States Court of International Trade · 2001
- Demuth Steel Products Co. v. United StatesUnited States Court of International Trade · 1988
- C.J. Tower, Inc. v. United StatesUnited States Court of International Trade · 2003