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  5. 889 F.2d 1074 (1989)
 

SAMSONITE CORP. v. U.S.

No. 89-1346.

889 F.2d 1074 (1989)

SAMSONITE CORPORATION, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Rehearing Denied January 12, 1990.

Suggestion for Rehearing Declined January 25, 1990.

Attorney(s) appearing for the Case

William D. Outman, II, Baker & McKenzie, of Washington, D.C., argued for plaintiff-appellant. With him on the brief was Thomas Peele.

Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Dept. of Justice, New York City, argued for defendant-appellee. With him on the brief were Stuart E. Schiffer, Acting Asst. Atty. Gen., David M. Cohen, Director and Kenneth N. Wolf.

Before FRIEDMAN, Senior Circuit Judge, BISSELL and MAYER, Circuit Judges.

Suggestion for Rehearing In Banc Declined January 25, 1990.

FRIEDMAN, Senior Circuit Judge.

This is an appeal from a judgment of the United States Court of International Trade upholding the denial by the Customs Service of a deduction from assessed duties of the cost of an item that had been manufactured in the United States and, after undergoing certain changes in Mexico, was incorporated into the finished product shipped from Mexico to the United States...

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