Legal Opinion
Outerwear v. United States
United States Court of International Trade
Decided July 23, 1985No. Court No. 82-1-00011Published
1Opinion of the Court
DiCarlo, Judge:
Garments invoiced as "men’s 100% nylon woven jackets” (jackets) imported from Taiwan were classified by the United States Customs Service (Customs) as "Other men’s or boys’ wearing apparel, not ornamented: * * * Of man-made fibers: Not knit” under item 380.84, Tariff Schedules of the United States (TSUS), at a rate of duty of 25 cents per pound and 27.5% ad valorem.
Plaintiff claims that the jackets are properly classifiable under item 376.56, TSUS, at a rate of duty of 16.5% ad valorem, as:
Garments designed for rainwear, hunting, fishing, or similar uses, wholly or almost…
2Cases cited8 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Reiter v. Sonotone Corp.Supreme Court of the United States · 1979
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- Eidman v. MartinezSupreme Court of the United States · 1902
- American Astral Corp. v. United StatesUnited States Customs Court · 1969
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