Samsonite Corporation v. The United States

FRIEDMAN, Senior Circuit Judge.

This is an appeal from a judgment of the United States Court of International Trade upholding the denial by the Customs Service of a deduction from assessed duties of the cost of an item that had been manufactured in the United States and, after undergoing certain changes in Mexico, was incorporated into the finished product shipped from Mexico to the United States. Samsonite Corp. v. United States, 702 F.Supp. 908 (Ct. Int’l Trade 1988). We affirm.

I

The appellant, Samsonite Corporation, assembles luggage in Mexico and imports it into the United States. The case…