Apple Computer, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan and described on the Customs invoices as “x-y plotters” and “plotter pen kits.”

The plotters entered at the port of Oakland, California, in 1983 and 1984, and were classified by the Customs Service as “ [djrafting * * * ma*78chines,” under item 710.80 of the Tariff Schedules of the United States (TSUS), with duty assessed at the rate provided for at the time of entry. The plotter pens entered at the port of San Francisco, California, in…