Law, Business, and Society 9th Edition by Tony McAdams

Exercise 4

Camel Manufacturing imported nylon tents to the United States. The tents held nine people and weighed over 30 pounds. The tents' floors ranged from 8 feet by 10 feet to 10 feet by 14 feet. The tents were to be used as shelter during camping. The importer categorized the goods as "sports equipment," which carried a 10 percent import duty, whereas the U.S. Customs Service considered the tents "textile articles not specifically provided for," with a duty of $.25 per pound plus 15 percent import duty. The importer appealed the decision. What should be the result Explain. See Camel Manufacturing Co. v. United States, 686 F.Supp. 912 (C.I.T. 1988); aff'd 861 F.2d 1266 (Fed. Cir. 1988).