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SEA-LAND SERVICE, INC. v. U.S.

Court No. 87-01-00066.

736 F.Supp. 1137 (1990)

SEA-LAND SERVICE, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

March 23, 1990.

Attorney(s) appearing for the Case

Ragan & Mason (Gerald A. Malia, Washington, D.C., and Michael F. DiCroce), Alexandria, Va., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Commercial Litigation Branch, Intern. Trade Field Office (Mark S. Sochaczewsky) and Sheryl A. French, New York City, U.S. Customs Service, for defendant.

OPINION

RESTANI, Judge:

This tariff classification matter is before the court for decision following trial. There are few issues of fact to be resolved. The basic dispute is one of law.

The product at issue is a container that may be utilized on a ship, a railroad car, or it may be attached to a truck or tractor. The parties have referred to the product as an "intermodal freight container," presumably because it can be used with all of the mentioned...

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