F.F. Zuniga A/c Refractarios Monterrey, S.A. v. The United States

ARCHER, Circuit Judge.

F.F. Zuniga and Refractarios Monterrey, S.A. (Refractarios) appeal from the judgment of the United States Court of International Trade, No. 79-11-01684 (June 12, 1992), which upheld the classification by the United States Customs Service under Item 531.39, Tariff Schedules of the United States (TSUS) of merchandise described as kiln furniture imported from Mexico. We affirm.

I

Zuniga, the importer of record, and Ref-ractarios, the manufacturer and exporter, claim duty-free status under the Generalized System of Preferences for kiln furniture imported into the United States…