General Instrument Corp. v. United States

LaNE, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, 67 Cust. Ct. 127, C.D. 4263 (1971) overruling the importer’s protest against the denial of an allowance under item 807.00 TSUS for certain products of the United States constituting parts of electrolytic capacitors imported from Taiwan. Allowance was made for certain other American-made parts, and there is no dispute as to them. The capacitors were classified under the provision for electrical capacitors in item 685.80 TSUS, and that classification is not disputed. We reverse the decision of the…