Levi Strauss & Co. v. United States

Blue jeans were not exempt from import duties where material was prepared domestically, assembled and enhanced by enzyme washing in Guatemala, and re-imported for sale; enzyme-washing was not merely "incidental" to blue jeans' final assembly.

Thank you for sharing!

Your article was successfully shared with the contacts you provided.

CLEVENGER, Circuit Judge.

On remand from the United States Supreme Court, see United States v. Levi Strauss & Co., 527 U.S. 1001 (1999) (mem.), defendant United States seeks reversal of the United States Court of International Trade’s determination that plaintiff Levi Strauss & Company’s imported articles qualified for the partial exemption from import duties specified in Subheading 9802.00.80 of the Harmonized Tariff Schedule of the United States, codified at 19 U.S.C. � 1202 (1994). See Levi Strauss & Co. v. United States, 969 F. Supp. 75, 81-82 (1997). Because the imported goods are disqualified from the partial exemption by application of 19 C.F.R. � 10.16(c), we reverse the judgment of the Court of International Trade and remand with instructions to enter judgment in favor of the United States.

More From ALM

When you put profits first, you create a structure that allows success to flow throughout your firm.

Revenue, Profit, Cash: Managing Law Firms for Success

Brought to you by Juris Ledger
Download Now

There is no one-size-fits-all model for legal remote work, but there are some considerations that are important for every firm and legal department to address before choosing whether to adopt or update a remote work framework.

The Ultimate Guide to Remote Legal Work

Brought to you by Filevine
Download Now

Gain a comprehensive understanding of the Corporate Transparency Act (CTA) and its implications for law firms and their clients.

Law Firm Operational Considerations for the Corporate Transparency Act

Brought to you by Wolters Kluwer
Download Now

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

From Data to Decisions

Dynamically explore and compare data on law firms, companies, individual lawyers, and industry trends.

Exclusive Depth and Reach.

Law.com Compass includes access to our exclusive industry reports, combining the unmatched expertise of our analyst team with ALM’s deep bench of proprietary information to provide insights that can’t be found anywhere else.

Big Pictures and Fine Details

Law.com Compass delivers you the full scope of information, from the rankings of the Am Law 200 and NLJ 500 to intricate details and comparisons of firms’ financials, staffing, clients, news and events.

BenefitsPRO Broker Expo 2024

April 29, 2024 - May 01, 2024
Aurora, CO

The premier educational and networking event for employee benefits brokers and agents.

Learn More

Pennsylvania Legal Awards 2024

May 15, 2024
Philadelphia, PA

The Legal Intelligencer honors lawyers leaving a mark on the legal community in Pennsylvania and Delaware.

Learn More

Consulting Leaders in Technology 2024

May 16, 2024
Dallas, TX

Consulting Magazine recognizes leaders in technology across three categories Leadership, Client Service and Innovation.

Learn More

Labor & Employment Associate CT

Shipman is seeking an associate to join our Labor & Employment practice in our Hartford, New Haven, or Stamford office. Candidates shou...

Apply Now ›

Associate General Counsel

Evergreen Trading is a media investment firm headquartered in NYC. We help brands achieve their goals by leveraging their unwanted assets to...

Apply Now ›

ERISA Associate

Duane Morris seeks an associate with 3-4 years of experience to join its Employee Benefits and Executive Compensation Group in its Philadelp...

Apply Now ›

MELICK & PORTER, LLP

04/15/2024
Connecticut Law Tribune

MELICK & PORTER, LLP PROMOTES CONNECTICUT PARTNERS HOLLY ROGERS, STEVEN BANKS, and ALEXANDER AHRENS

View Announcement ›

Apruzzese, McDermott, Mastro & Murphy, P.C.

04/11/2024
New Jersey Law Journal

Professional Announcement

View Announcement ›

Robbins Alloy Belinfante Littlefield

04/08/2024
Daily Report

Daily Report 1/2 Page Professional Announcement 60 Days

View Announcement ›

Levi Strauss & Co. v. United States

Blue jeans were not exempt from import duties where material was prepared domestically, assembled and enhanced by enzyme washing in Guatemala, and re-imported for sale; enzyme-washing was not merely "incidental" to blue jeans' final assembly.

Share with Email

Thank you for sharing!

Trending Stories

More From ALM

Subscribe to Law.com