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SPORTS GRAPHICS, INC. v. U.S.

No. 93-1140.

24 F.3d 1390 (1994)

SPORTS GRAPHICS, INC., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

May 12, 1994.

Attorney(s) appearing for the Case

Ralph H. Sheppard, Adduci, Mastriani, Schaumberg & Schill, New York City, argued for plaintiff-appellee. With him on the brief, was Lisa Levaggi Borter.

Nancy M. Frieden, Commercial Litigation Branch, Dept. of Justice, New York City, argued, for defendant-appellant. With her on the brief, were 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 Arlene Klolkzo, Office of Asst. Chief Counsel, Intern. Trade Litigation, U.S. Customs Service, of counsel.

Before RICH, PLAGER, and RADER, Circuit Judges.

RICH, Circuit Judge.

The United States appeals the decision of the Court of International Trade reversing a classification of goods under the Tariff Schedule of the United States (TSUS) by the Customs Service (Customs) in Sports Graphics, Inc. v. United States, 806 F.Supp. 268 (Ct.Int'l Trade 1992). For the reasons set forth below, we affirm.

BACKGROUND

The merchandise at issue consists of soft-sided so...

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