BRADFORD INDUSTRIES, INC. v. U.S.

No. 98-1039.

152 F.3d 1339 (1998)

BRADFORD INDUSTRIES, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

August 7, 1998.


Attorney(s) appearing for the Case

Richard J. Kaplan, Lamb & Lerch, New York, New York, argued for plaintiff-appellant.

Amy M. Rubin, Attorney, Civil Division, International Trade Field Office, U.S. Department of Justice, New York, New York, argued for defendant-appellee. With her on the brief were Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, of Washington, D.C.; and Joseph I. Liebman, Attorney in Charge, International Trade Field Office, New York, New York. Of counsel on the brief was Beth C. Brothman, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, New York, New York.

Before CLEVENGER, Circuit Judge, SKELTON, Senior Circuit Judge, and BRYSON, Circuit Judge.


CLEVENGER, Circuit Judge.

This is a trade classification case. The issue on appeal is whether imitation leather articles imported by Bradford Industries, Inc. (Bradford) are properly classifiable under Chapter 56 or under Chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS). The United States Customs Service (Customs) classified the goods under Chapter 56 at a duty rate of 12.5 percent ad valorem. The Court of International Trade agreed...

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