TODD SHIPYARDS CORP. v. UNITED STATES

Court No. 83-12-01754.

624 F.Supp. 1553 (1985)

TODD SHIPYARDS CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 20, 1985.


Attorney(s) appearing for the Case

Haight, Gardner, Poor & Havens (James J. Sentner, Jr.), Houston, Tex., for plaintiff.

Richard K. Willard, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Judith M. Barzilay, Civil Div., U.S. Dept. of Justice, New York City, for defendant.


OPINION AND ORDER

RESTANI, Judge:

This action involves the proper classification of a large floating drydock (the Big "T") exported from Japan and entered at the port of Houston, Texas, on February 25, 1982. The entry was classified by the United States Customs Service (Customs) under item 696.50 of the Tariff Schedules of the United States (TSUS) which encompasses "floating docks and parts thereof" and was liquidated and assessed duty at $1,034,411 (4.5...

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