Legal Opinion
Simod America Corp. v. United States
United States Court of International Trade
Decided July 28, 1988No. Court 85-5-00649PublishedCited by 2 opinions
1Opinion of the Court
RE, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Italy from 1980 to 1984, and described on the customs invoices as shoe “uppers.”
The merchandise was classified by the Customs Service as “[f]ootwear” under items 700.35 and 700.67 of the Tariff Schedules of the United States (TSUS), depending upon the amount of leather on the exterior surface, and duty was imposed as required under those items. Pursuant to General Interpretative Rule 10(h), TSUS, which provides that “a tariff description…
2Cases cited9 opinions
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Daisy-Heddon v. United StatesCourt of Customs and Patent Appeals · 1979
- Uniroyal, Inc. v. United StatesUnited States Court of International Trade · 1982
- Uniroyal, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- Authentic Furniture Products, Inc. v. United StatesCourt of Customs and Patent Appeals · 1973
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3Cited by2 opinions
- Simod America Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Palos v. United StatesUnited States Court of International Trade · 1990