MADISON GALLERIES, LTD. v. U.S.

No. 88-1559.

870 F.2d 627 (1989)

MADISON GALLERIES, LTD., Plaintiff-Appellee, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

March 8, 1989.


Attorney(s) appearing for the Case

Richard C. King, Fitch, King and Caffentzis, New York City, argued for plaintiff-appellee. With him on the brief was James Caffentzis.

Al J. Daniel, Jr., Dept. of Justice, New York City, argued for defendant-appellant. With him on the brief were John R. Bolton, Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office.

Before FRIEDMAN and SMITH, Circuit Judges, and NICHOLS, Senior Circuit Judge.


NICHOLS, Senior Circuit Judge.

This is an appeal from the judgment of the United States Court of International Trade, Madison Galleries, Ltd. v. United States, 688 F.Supp. 1544 (Ct.Int'l Trade 1988) (Aquilino, J.). The trial court held that articles imported directly from a beneficiary developing country ("BDC") are eligible for the statutory duty-free treatment if the direct cost of processing operations performed in the...

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