Court of Appeals for the Federal Circuit Announces Equal Protection Exception for Customs Cases: Totes-Isotoner v. United States
I. Introduction
The power to tax is the power to destroy, or at the very least, the power to make imports of menâs gloves more expensive than imports of womenâs gloves. An international business person importing goods into the United States might think that a law which treated differently an identical menâs and womenâs product would somehow run afoul of the United States Constitutionâs Equal Protection Clause. The Court of Appeals for the Federal Circuit (Federal Circuit) has held that it does not.