McDonnell Douglas Corp. v. United States

Richardson, Judge:

This case involves the dutiable status of a DC-9 jet airplane imported at Los Angeles, California, under its own power in September, 1968, from Switzerland, and classified in liquidation under TSUS item 694.40 as modified by T.D. 68-9 as “airplanes” at the duty rate of 9 per centum ad valorem which was assessed upon the full value of the plane. The plaintiff-importer contends in this action that duty should have been assessed only on the value of the wings and empennage (tail section) of the plane per force of TSUS item 804.00, per force of a long established administrative…