Legal Opinion

General Motors Corporation v. The United States

Court of Appeals for the Federal Circuit

Decided December 28, 1992No. 91-1518PublishedCited by 16 opinions

1Opinion of the Court

MAYER, Circuit Judge.

The government appeals the judgment of the Court of International Trade, 770 F.Supp. 641 (1991), that certain motor vehicle components are eligible for the trade allowance provided in item 807.00, Tariff Schedules of the United States (TSUS), despite a contrary determination by the United States Customs Service. We reverse.

Background

During 1986 and 1987, General Motors Corporation (GM) manufactured in the United States various sheet metal components for use in the production of motor vehicles. These components were shipped to Mexico and assembled, along with other…

2Cases cited4 opinions

  1. United States v. Mast Industries, Inc.Court of Customs and Patent Appeals · 1981
  2. Miles v. United StatesCourt of Customs and Patent Appeals · 1978
  3. United States v. Oxford Industries, Inc.Court of Customs and Patent Appeals · 1981
  4. General Motors Corp. v. United StatesUnited States Court of International Trade · 1991

3Cited by16 opinions

  1. United States v. Haggar Apparel Co.Supreme Court of the United States · 1999
  2. Daimlerchrysler Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2004
  3. Haggar Apparel Co. v. United StatesCourt of Appeals for the Federal Circuit · 2000
  4. Haggar Apparel Co. v. United StatesUnited States Court of International Trade · 1996
  5. DaimlerChrysler Corp. v. United StatesUnited States Court of International Trade · 2004

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