E. Dillingham, Inc. v. United States

Eici-i, Judge.

This appeal is from tbe decision and judgment of the Third Division of the Customs Court, 67 Cust. Ct. 226, C.D. 4278 (1971), overruling a protest against the classification of papermakers’ felts imported from Canada in 1966. There is no dispute about the rate of *41duty. The sole question on appeal1 is the amount upon which duty should be assessed. Appellant maintains, pursuant to item 807.00, TSUS, that the merchandise is classifiable as an “assembly” of American components, and should have been assessed with duty upon the value of the imported articles less the cost of the…