Totes-Isotoner Corp. v. United States

Issue: 1) Whether Harmonized Tariff Schedule of the United States (HTSUS) provisions that impose a 14% ad valorem rate on “men's” seamed leather gloves, but only a 12.6% ad valorem rate on seamed leather gloves for “other persons” -- i.e., females and male children -- discriminate facially on the basis of gender or age; 2) whether, if the HTSUS does not facially discriminate, a “different rule” of pleading applies to equal protection claims in the areas of tariff and tax law such that governmental intent to discriminate can never be inferred from disparate impact on similarly situated parties; and 3) whether a corporate taxpayer has first-party standing to assert an equal protection violation based on the gender or age of those who use its imported merchandise.

Briefs and Documents

Certiorari-stage documents

• Opinion below (Federal Circuit)
• Petition for certiorari
• Brief in opposition
• Amicus brief for Columbia Sportswear Company et al.
• Petitioner's reply