Legal Opinion
Burroughs Corp. v. United States
United States Court of International Trade
Decided April 15, 1987No. Court 78-7-01362PublishedCited by 5 opinions
1Opinion of the Court
DiCARLO, Judge:
Plaintiff challenges the United States Customs Service (Customs) classification of merchandise invoiced as electronic desk calculators Styles C6451 and C6453 (the C Series Calculators), transaction recorders models TR 101, TR 101-1, TR 102-3, TR 102-6 and transaction terminals Models TT 102-3, TT 102-4, TT 102-6, TT 142-3, and TT 142-4 (the TR/TT Series Machines) as accounting, computing and other data processing machines incorporating a calculating mechanism under item 676.15 of the Tariff Schedules of the United States (TSUS) dutiable at 5.5% ad valorem. The Court has…
2Cases cited3 opinions
- Ozen Sound Devices v. United StatesCourt of Customs and Patent Appeals · 1980
- Texas Instruments Inc. v. United StatesUnited States Customs Court · 1979
- Arnold Pickle & Olive Co. v. United StatesUnited States Customs Court · 1980
3Cited by5 opinions
- National Advanced Systems v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Burroughs Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Intel Singapore, Ltd. v. United StatesUnited States Court of International Trade · 1995
- American Scientific Products, Div. of American Hospital Supply Corp. v. United StatesUnited States Court of International Trade · 1990
- National Advanced Systems v. United StatesUnited States Court of International Trade · 1993