Legal Opinion
Deringer v. United States
United States Court of International Trade
Decided December 17, 1986No. Court 83-4-00593PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
DiCARLO, Judge:
The questions presented in this action are whether reverse osmosis maple sap concentrators are filtering and purifying machinery and apparatus for liquids as classified by the United States Customs Service (Customs) under item 661.95, Tariff Schedules of the United States (TSUS) dutiable at 4.9% ad valorem, and whether such articles are more properly classified for entry duty-free as sugar-making machinery, or parts thereof, under item 666.20, TSUS, or alternatively as agricultural or horticultural implements not specially provided for under item…
2Cases cited4 opinions
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesCourt of Customs and Patent Appeals · 1982
- American Customs Brokg. Co., Inc., A/c Hamakua Mill Co. v. The United StatesCourt of Customs and Patent Appeals · 1970
- Noss Co. v. United StatesUnited States Court of International Trade · 1984
- United States v. De Laval Separator Co.Court of Customs and Patent Appeals · 1978
3Cited by5 opinions
- Arthur L. Franklin (Doing Business as Health Technologies Network) v. United StatesCourt of Appeals for the Federal Circuit · 2002
- A.N. Deringer, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Franklin v. United StatesUnited States Court of International Trade · 2001
- Demuth Steel Products Co. v. United StatesUnited States Court of International Trade · 1988
- C.J. Tower, Inc. v. United StatesUnited States Court of International Trade · 2003