L'Eggs Products, Inc. v. United States

MEMORANDUM OPINION AND ORDER

RE, Chief Judge:

The question presented in this case is whether knit tubes or leg blank portions of pantyhose manufactured by plaintiff, L’eggs Products, Inc., and imported into the United States from Colombia, are entitled to a duty allowance under item 807.00, of the Tariff Schedules of the United States (TSUS).

The components of the pantyhose, which consist of the sewing yarn or thread, the gusset, the garment labels, the two tubes (with open tube ends), and the plastic bags and stickers, were all products of the United States exported to Colombia for assembly.…