Legal Opinion
Amoco Oil Co. v. United States
United States Court of International Trade
Decided January 31, 1984No. Court No. 81-6-00760PublishedCited by 3 opinions
1Opinion of the Court
Ford, Judge:
This action involves the classification of certain shipments of center-cut natural gas liquids (NGLs) imported from Canada at Port Huron, Michigan.
*14Plaintiff entered and sold to Consumers Power Company, a Michigan corporation, six shipments of center-cut NGLs which contained over 50% by weight of propane. The merchandise was classified by the United States Customs Service under item 430.00, Tariff Schedules of the United States (TSUS), and assessed with duty at the rate of 5% ad valorem.
Plaintiff contends the merchandise is properly classifiable under item 475.15, TSUS.…
2Cases cited9 opinions
- United States v. CitroenSupreme Court of the United States · 1912
- United States v. Aetna Explosives Co.Supreme Court of the United States · 1921
- Ameliotex, Inc. v. United StatesCourt of Customs and Patent Appeals · 1977
- W. R. Filbin & Co. v. United StatesUnited States Customs Court · 1969
- United States v. Corning Glass WorksCourt of Customs and Patent Appeals · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Amoco Oil Company, Etc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Corning Gilbert Inc. v. United StatesUnited States Court of International Trade · 2012
- Fisher Galleries v. United StatesUnited States Court of International Trade · 1984