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UNITED STATES v. HAGGAR APPAREL CO.

No. 97-2044.

526 U.S. 380 (1999)

UNITED STATES v. HAGGAR APPAREL CO.

United States Supreme Court.

Decided April 21, 1999.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Waxman, Assistant Attorney General Hunger, Deputy Solicitor General Wallace, William Kanter, and Bruce G. Forrest.

Carter G. Phillips argued the cause for respondent. With him on the briefs were Mark E. Haddad, Ronald W. Gerdes, Gilbert Lee Sandler, Edward M. Joffe, and Marc W. Joseph.*

Kennedy, J., delivered the opinion for a unanimous Court with respect to Parts I, II, and III, and the opinion of the Court with respect to Part IV, in which Rehnquist, C. J., and O'Connor, Scalia, Souter, Thomas, and Breyer, JJ., joined. Stevens, J., filed an opinion concurring in part and dissenting in part, in which Ginsburg, J., joined, p. 395.

Justice Kennedy, delivered the opinion of the Court.

This case concerns regulations relating to the customs classification of certain imported goods. The regulations were issued by the United States Customs Service with approval of the Secretary of the Treasury. The question is whether these regulations, deemed controlling by the Treasury, are entitled to judicial deference in a refund suit brought in the Court of International Trade. Contrary to the position of that...

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