Atlas Copco, Inc. v. United States

MEMORANDUM OPINION AND ORDER

Watson, Judge:

In this action the plaintiff-importer claims the right to duty-free importation for tunneling and digging machinery which was being returned to the importer after being leased by a Canadian construction company. When the machinery was originally imported from Switzerland, the importer paid duty on it. The government has again assessed duty on it of 5% ad valorem under the *791provision for excavating and boring machinery in Item 664.05 of the Tariff Schedules of the United States which reads as follows:

Item 664.05, TSUS:

Mechanical shovels, coal cutters,…