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SEARS ROEBUCK & CO. v. U.S.

No. 93-1061.

22 F.3d 1082 (1994)

SEARS ROEBUCK & CO., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Rehearing Denied June 1, 1994.

Attorney(s) appearing for the Case

Donald J. Unger, Barnes, Richardson & Colburn, Chicago, IL, argued for plaintiff-appellee. With him on the brief was Brian F. Walsh.

Nancy M. Frieden, Atty., Commercial Litigation Branch, Dept. of Justice, New York City, argued for defendant-appellant. With her on the brief were Stuart M. Gerson, Asst. Atty. Gen., Stuart E. Schiffer, Acting Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office. Also on the brief was Steven Berke, Office of Asst. Chief Counsel, Intern. Trade Litigation, U.S. Customs Service, of counsel.

Before NIES, NEWMAN, and SCHALL, Circuit Judges.

NIES, Circuit Judge.

The United States appeals from the judgment of the Court of International Trade holding that the merchandise imported by Sears Roebuck and Company, invoiced as "color video sound camera[s] (video camera & recorder)" and commonly known as "camcorders," is properly classified under item 685.40 of the Tariff Schedules of the United States (TSUS), covering "tape recorders." The government argues that the merchandise is properly classified under...

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