TIE Communications, Inc. v. United States

Memorandum Opinion

Musgrave, Judge:

This matter is before the Court on cross motions for summary judgment. Plaintiff, TIE Communications (“TIE”), is a Canadian company that claimed duties exemptions for component telephone parts manufactured in the U.S., shipped overseas for assembly then returned to this country for sale. See Item 807.00, Tariff Schedules of the United States; 19 U.S.C. § 1202 (exemption for American Goods Returned). On July 11,1986, a representative of TIE wrote Customs to acknowledge and apologize for errors in administering and complying with its 807.00 program from August…