Legal Opinion
International Business Machines Corp. v. United States
United States Court of International Trade
Decided June 18, 1997No. Court No. 94-04-00215PublishedCited by 1 opinion
1Opinion of the Court
Memorandum and Order
Goldberg, Judge:
This matter is before the Court on the parties’ cross-motions for summary judgment. Plaintiff, International Business Machines Corporation (“IBM”), challenges the classification by the United States Customs Service (“Customs”) of imported Device Function Controllers (“Controllers”) and Direct Access Storage Drives (“Drives”) as “office machines not specially provided for,” under Item 676.30 of the Tariff Schedules of the United States (“TSUS”), with a duty rate of 3.7% ad valorem.
IBM claims that Customs had an established and uniform practice of classifying…
2Cases cited18 opinions
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- Universal Electronics Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Goodman Manufacturing, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Simod America Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
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3Cited by1 opinion
- International Business MacHines Corporation v. United StatesCourt of Appeals for the Federal Circuit · 1998