Legal Opinion
Simod America Corp. v. United States
United States Court of International Trade
Decided July 16, 1986No. Consolidated Court No. 85-05-00649PublishedCited by 1 opinion
1Opinion of the Court
Memorandum Opinion and Order
*467(Dated July 16, 1986) Rode & Qualey (Michael S. O’Rourke) for the plaintiff. Richard K. Willard, Assistant Attorney General; Joseph I. Liebman, Attorney in Charge, International Trade Field Office (Barbara M. Epstein), for the defendant. Re, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Italy, and described on the customs invoices as shoe "uppers.”
The merchandise was classified by the Customs Service as unfinished footwear under TSUS item 700.67 or 700.35,…
2Cases cited7 opinions
- Daisy-Heddon v. United StatesCourt of Customs and Patent Appeals · 1979
- Northwestern National Casualty Co. v. Global Moving & Storage, Inc., Defendants-Third Party Plaintiffs v. Fire Lite Alarms, Inc., Third PartyCourt of Appeals for the Third Circuit · 1976
- Authentic Furniture Products, Inc. v. United StatesCourt of Customs and Patent Appeals · 1973
- Authentic Furniture Products, Inc. v. United StatesUnited States Customs Court · 1972
- Dolliff & Co., Inc. v. United StatesUnited States Customs Court · 1978
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3Cited by1 opinion
- Zoltek Corp. v. United StatesUnited States Court of International Trade · 1989