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UNITED STATES v. MAST INDUSTRIES, INC.

Appeal No. 81-18.

668 F.2d 501 (1981)

The UNITED STATES, Appellant, v. MAST INDUSTRIES, INC., Appellee.

United States Court of Customs and Patent Appeals.

December 30, 1981.

Attorney(s) appearing for the Case

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., David M. Cohen, Director, Joseph I. Liebman, Attorney-in-Charge, and Saul Davis, New York City, for appellant.

Steven P. Florsheim and Robert B. Silverman, New York City, for appellee.

Before MARKEY, Chief Judge, and RICH, BALDWIN, MILLER and NIES, Judges.

MILLER, Judge.

This is an appeal from the judgment of the United States Court of International Trade ("trial court")1 sustaining the claim of appellee, Mast Industries, Inc. ("Mast"), that certain fabric components (of women's pants) manufactured in the United States and subjected to buttonholing and pocket slitting operations abroad were entitled to a duty allowance for the cost or value of the components under item 807.00 of the Tariff...

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