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SAMSONITE CORP. v. U.S.

Court No. 82-10-01383.

702 F.Supp. 908 (1988)

SAMSONITE CORPORATION, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

December 2, 1988.

Attorney(s) appearing for the Case

Baker & McKenzie, William D. Outman, II, Washington, D.C., for plaintiff.

John R. Bolton, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, U.S. Dept. of Justice, Kenneth N. Wolf, New York City, for defendant.

OPINION

AQUILINO, Judge:

This action challenges Customs Service denial of a duty deduction under item 807.- 00 of the Tariff Schedules of the United States ("TSUS") for the value of strips of steel worked in Arizona and delivered to neighboring Nogales in Sonora, Mexico for use in luggage imported into the United States.

As exhibited at trial, when they left Tuscon, the strips were straight, approximately...

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