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SIMOD AMERICA CORP. v. U.S.

No. 88-1637.

872 F.2d 1572 (1989)

SIMOD AMERICA CORP., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

April 19, 1989.

Attorney(s) appearing for the Case

Michael S. O'Rourke, of Rode & Qualey, New York City, argued for plaintiff-appellant. With him on the brief were William J. Maloney and Eleanore Kelly-Kobayashi.

Joseph I. Liebman, Attorney in Charge, Intern. Trade Field Office, Dept. of Justice, New York City, argued for defendant-appellee. With him on the brief were John R. Bolton, Asst. Atty. Gen., David M. Cohen, Director, and Barbara Epstein.

Before RICH and BISSELL, Circuit Judges, and NICHOLS, Senior Circuit Judge.

NICHOLS, Senior Circuit Judge.

Simod America Corp. ("Simod") appeals from the judgment of the United States Court of International Trade holding that its shoe components imported from Italy in 1980-84 are dutiable as footwear under items 700.35 and 700.67 of the Tariff Schedules of the United States (TSUS). Simod America Corp. v. United States, 693 F.Supp. 1172 (Ct. Int'l Trade 1988) (Re, C.J.). We reverse and remand.<...

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