Legal Opinion

Computime, Inc. v. United States

United States Court of International Trade

Decided November 6, 1984No. Court 83-4-00596PublishedCited by 16 opinions

1Opinion of the Court

Memorandum Opinion and Order

DiCARLO, Judge.

Plaintiff made three entries of electronic liquid crystal display watches in November, 1981, and January, 1982. Some of the watches had plastic cases and plastic watch bands and the remainder had metal cases and metal watch bands.

The watches were classified under item 715.05, Tariff Schedules of the United States (TSUS). Item 715.05 carries no assessment itself, but rather requires assessment of “rates applicable to the [watch] cases, plus ... the rates applicable to the movements____” Thus, the “watch movements” were classified under item 716.183,…

2Cases cited5 opinions

  1. Lowa, Ltd. v. United StatesUnited States Court of International Trade · 1983
  2. United States v. Texas Instruments, Inc.Court of Customs and Patent Appeals · 1982
  3. Texas Instruments Inc. v. United StatesUnited States Customs Court · 1979
  4. Texas Instruments Inc. v. United StatesUnited States Court of International Trade · 1981
  5. Audiovox Corp. v. United StatesUnited States Court of International Trade · 1984

3Cited by16 opinions

  1. Computime, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
  2. Star Sales & Distributing Corp. v. United StatesUnited States Court of International Trade · 1986
  3. Everflora Miami, Inc. v. United StatesUnited States Court of International Trade · 1995
  4. Len-Ron Manufacturing Co. v. United StatesUnited States Court of International Trade · 2000
  5. Dow Chemical Co. v. United StatesUnited States Court of International Trade · 1986

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