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SIGMA INSTRUMENTS, INC. v. UNITED STATES

No. 79-11-01625.

565 F.Supp. 1036 (1983)

SIGMA INSTRUMENTS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

March 18, 1983.

Attorney(s) appearing for the Case

Stein, Shostak, Shostak & O'Hara, Los Angeles, Cal. (S. Richard Shostak and John Politis, Los Angeles, Cal., at the trial, S. Richard Shostak, Los Angeles, Cal., on the brief), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Commercial Litigation Branch, New York City (Saul Davis, New York City, at the trial and on the brief), for defendant.

NEWMAN, Judge:

Introduction

This action concerns the applicability of item 807.00 of the Tariff Schedules of the United States (TSUS) to certain terminal pins (terminals) of American origin.1 The terminals were shipped to Mexico, and there incorporated into plaintiff's AK 52-1 and AK 52-3 header assemblies (headers) and series 67 relays, which headers and relays were exported to the United States. Upon liquidation of the...

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