Timex Corp. v. United States

Opinion

Restani, Judge:

The issue in this case, which is before the court on stipulated facts, is whether bezels which were imported as part of watches are entitled to duty-free treatment as American goods returned after assembly abroad. Headnote 1(b), Subpart B, Part 1, of Schedule 8 of the Tariff Schedules of the United States (TSUS) provides that the TSUS subpart containing item 807, which provides for such duty-free treatment, "shall not apply to any article, exported—

* * * (b) with benefit of drawback.”1

The relevant facts are as follows: Plaintiff Timex imported crystals into the United…