Legal Opinion
Schulstad USA, Inc. v. United States
United States Court of International Trade
Decided December 9, 2002No. SLIP OP. 02-144; Court 97-09-01572PublishedCited by 4 opinions
1Opinion of the Court
Opinion
AQUILINO, Judge.
To bake, or not to bake, in the state of Denmark, that is the trans-Atlantic question that underlies this test case within the meaning of USCIT Rule 84(c). The decision not to fire up the oven over there has not left the U.S. Customs Service cool to imposing duties on the danish upon entry over here, which imposts have been protested and then sued upon by the plaintiff importer.
I
The duties assessed upon the entries that are the predicate of this action were 8.8 and 8.2 percent ad valorem per subheading 1901.90.90 of the Harmonized Tariff Schedule of the United States…
2Cases cited5 opinions
- Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
- Schott Optical Glass, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
- Midwest of Cannon Falls, Inc., Plaintiff/cross-Appellant v. United StatesCourt of Appeals for the Federal Circuit · 1997
- CJ Van Houten & Zoon v. United StatesUnited States Court of International Trade · 1987
- Jones v. United StatesUnited States Customs Court · 1967
3Cited by4 opinions
- Nippon Express USA, Inc. v. United StatesUnited States Court of International Trade · 2004
- Vanetta U.S.A. Inc. v. United StatesUnited States Court of International Trade · 2004
- Vanetta U.S.A. Inc. v. United StatesUnited States Court of International Trade · 2003
- Vanetta U.S.A. Inc. v. United StatesUnited States Court of International Trade · 2004