Sigma Instruments, Inc. v. United States

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 entry at the port of San Ysidro, California, duty was assessed (by Customs at San Diego) upon the full appraised value of the headers and relays at the rate of 8.5% ad valorem…