Legal Opinion

Atteberry v. United States

United States Court of International Trade

Decided January 25, 2007No. Court No. 02-00647Published

1Opinion of the Court

OPINION

RlDGWAY, Judge:

In this action, pro se plaintiff Daniel Atteberry contests the decision of the U.S. Customs Service (“Customs”)1 reclassifying for tariff purposes certain merchandise which he describes as “bike[s]/kart[s]/scooter[s],” imported from the Netherlands through the Port of Seattle in May 2001. Customs liquidated most of the merchandise under various subheadings of Chapter 87 of the *134Harmonized Tariff Schedule of the United States (2001) (“HTSUS”) (which covers “Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof”), and assessed duties…

2Cases cited20 opinions

Deposit Guaranty National Bank v. RoperSupreme Court of the United States · 1980
Hebert Abstract Company, Inc. v. Touchstone Properties, Ltd.Court of Appeals for the Fifth Circuit · 1990
United States v. Stone & Downer Co.Supreme Court of the United States · 1927
William Eugene Owen, as of the Estate of Caroline Pearson Payne v. The United StatesCourt of Appeals for the Federal Circuit · 1988
In Re AndersonSupreme Court of the United States · 1994

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