J. Ray McDermott & Co., Inc. v. United States

RAO, Judge:

The merchandise described on the entry involved in this civil action was imported for use in constructing an offshore oil drilling platform, “Spark,” in Cook Inlet, Alaska. The merchandise was described on the invoices as follows:(1) Jacket for McDermott Project No. 3629

Jacket with holding line and buoy(2) Box Girder Tank Deck Section for Three-legged Drilling Platform(3) Components for McDermott Project No. 3629

Pipe Piles Other Components

These items were manufactured by Mitsubishi Heavy Industries, Ltd. of Tokyo, Japan and were imported into Anchorage, Alaska on or about July 14,…