Carter Footwear, Inc. v. United States

MEMORANDUM OPINION AND ORDER. TSOUCALAS, Judge:

This action is before the Court after trial, to determine whether imported footwear components are entitled to be entered duty free under item 807.00, TSUS, as American goods returned. Previously, the Court had occasion to consider this matter in Carter Footwear v. United States, 10 CIT —, Slip Op. 86-95 (September 19, 1986) [available on WESTLAW, DCT database], where the parties’ cross-motions for summary judgment were denied.

BACKGROUND

The imported merchandise, consisting of footwear uppers, was classified by Customs under item 386.50, TSUS, and…