Todd Shipyards Corp. v. United States

Restani, Judge:

This action involves the proper classification of a large floating drydock (the Big "T”) exported from Japan and entered at the port of Houston, Texas, on February 25, 1982. The entry was classified by the United States Customs Service (Customs) under item 696.50 of the Tariff Schedules of the United States (TSUS) which encompasses "floating docks and parts thereof’ and was liquidated and assessed duty at $1,034,411 (4.5% ad valorem). Plaintiff, Todd Shipyards Corporation, claims the merchandise is properly classified as a vessel within the meaning of general headnote 5(e) of…