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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.

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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.

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