Baylis Bros. v. United States

*261'ConguRRing Opinion

Landis, Judge:

I concur in the view that the claim of plaintiff’s protest that certain dress fronts originally cut and stencilled in the United States and then exported to Barbados where they were smocked and then returned to the United States, should have been liquidated under item 807.00 of TSUS 'as American goods returned upon the authority of United States v. Oakville Company, 56 CCPA 1, C.A.D. 943 (1968). Moreover, I believe such result is necessary in view of the recent decision of this division of the court in Jovita Perez v. United States, 64 Cust. Ct. 120, C.D. 3969…