TRANS-BORDER CUSTOMS SERVICE, INC. v. U.S.

No. 94-1230.

76 F.3d 354 (1996)

TRANS-BORDER CUSTOMS SERVICE, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

February 2, 1996.


Attorney(s) appearing for the Case

Gerald B. Horn and Margaret Hardy Sachter, Soller, Shayne & Horn, New York City, argued for the plaintiff-appellant. Of counsel was Clarence J. Erickson.

Mikki Graves-Walser, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, D.C., argued for defendant-appellee. With her on the brief were Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, and Joseph I. Liebman, Attorney in charge, International Trade Field Office. Of counsel was Sheryl A. French, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service.

Before PLAGER, LOURIE, and SCHALL, Circuit Judges.


PLAGER, Circuit Judge.

The Customs Service classified certain fabric sample books imported from Canada into the United States by Trans-Border Customs Service, Inc. ("Trans-Border") as "other made-up articles of textile" under Harmonized Tariff Schedule of the United States ("HTSUS") subheading 6307.90.9050 (1993), thus requiring Trans-Border to pay a duty, rather than as "samples solely for use in taking orders for merchandise" under HTSUS subheading 9813.00.20, entitled...

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