Douglas Aircraft Co. v. United States

Watson, Judge:

This case involves a portion of an airplane which was sent out of the United States for further processing in Canada and then imported. The district director at the port of Detroit found the value of the processing subject to duty to be $285,552 net packed pursuant to item 806.30 of the Tariff Schedules of the United States in conjunction with headnote 2 of schedule 8, part 1, subpart B of said tariff schedules.1 Included within the $285,552 assessed value of processing was the amount of $49,912 as the pro-rata share of Canadian made tooling furnished to the Canadian processor…