United States v. Mast Industries, Inc.

Miller, Judge.

This is an appeal from the judgment of the United States Court of International Trade (“trial court”) 1 sustaining the claim of appellee, Mast Industries, Inc. (“Mast”), that certain fabric components (of women’s pants) manufactured in the United States and subjected to buttonholing and pocket slitting operation abroad were entitled to a duty allowance for the cost or value of the components under item 807.00 of the Tariff Schedules of the United States (“TSUS”).2 We affirm.

*49Background

The Merchandise

Involved are four entries of two styles of women’s pants, style 4083 and style…