In Samsonite Corporation v.United States,the Court ruled out the lower's court decision as the luggage handles were assembled in Mexico and therefore are not subjected to duties.

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In Samsonite Corporation v. United States, the Court of International Trade upheld the decision that the luggage handles assembled in Mexico were subject to duties. The case centered on whether these components should be considered products of Mexico and thus subject to duty under the Tariff Schedules of the United States.

In Samsonite Corporation V