Nippon Express USA, Inc. v. United States

OPINION

RESTANI, Chief Judge-.

The United States, as part of a reciprocal arrangement with other countries, provides privileged treatment to imports of “[a]rticles for the official use of members of the armed forces of any foreign country on duty in the United States.” Harmonized Tariff Schedule of the United States (“HTSUS”), 9809.00.30. These articles are exempt from “payment of duty,” as well as “pay ment of any internal-revenue tax imposed upon... importation.” HTSUS, Ch. 98, U.S. Note 3 (referred to hereinafter as “U.S. Note 3” or the “foreign military articles exemption”). Plaintiff…