Legal Opinion

Shah Bros., Inc. v. United States

United States Court of International Trade

Decided May 17, 2011No. Slip Op. 11-56; Court 10-00205PublishedCited by 4 opinions

1Opinion of the Court

OPINION

POGUE, Chief Judge.

This case concerns the U.S. Customs and Border Protection’s (“Customs” or “CBP” or “the government”) classification of Plaintiff Shah Bros.’ imported merchandise, a smokeless tobacco product called “gutkha,” that is subject to taxes as well as tariffs under the Harmonized Tariff Schedule of the United States (“HTS”) 2403.99. 1 The facts at issue here are similar to those in Shah Brothers v. United States, Slip Op. 10-115, Court No. 09-00180, issued on October 6, 2010, which involved different entries of the same merchandise. See Shah Brothers v. United States, — CIT…

2Cases cited11 opinions

  1. Warth v. SeldinSupreme Court of the United States · 1975
  2. Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
  3. Thomson v. GaskillSupreme Court of the United States · 1942
  4. John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
  5. KVOS, Inc. v. Associated PressSupreme Court of the United States · 1936

6 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Shah Bros., Inc. v. United StatesUnited States Court of International Trade · 2013
  2. C.B. Imports Transamerica Corp. v. United StatesUnited States Court of International Trade · 2011
  3. New Image Glob., Inc. v. United StatesUnited States Court of International Trade · 2019
  4. Rogelio Salazar Cavazos v. United StatesUnited States Court of International Trade · 2012

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