Legal Opinion
Palos v. United States
United States Court of International Trade
Decided May 10, 1990No. Court 85-06-00824PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
RE, Chief Judge:
The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Brazil and described on the customs invoices as “plastic shoe soles.”
The imported merchandise entered at the port of San Juan, Puerto Rico, and was classified by the Customs Service as “[ojther footwear,” under item 700.60 of the Tariff Schedules of the United States (TSUS), dutiable at the rate of 20 per cen-tum ad valorem. Plaintiff protests this classification and contends that the imported merchandise is…
2Cases cited16 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Simod America Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
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3Cited by1 opinion
- P.F. Palos v. The United StatesCourt of Appeals for the Federal Circuit · 1991