General Instrument Corp. v. United States

Kich, Judge,.

This appeal is from the decision and judgment of the Customs Court, 66 Cust. Ct. 367, C.D. 4216 (3rd Div. 1971), overruling two protests, consolidated for trial, involving transistors imported from Taiwan and entered in May and June 1966. There is no dispute about the classification, which was under TSUS item 687.60 with duty at 12%% ad valorem. We reverse.

The sole issue on this appeal is whether the importer is entitled under item 807.00 to deduct from the duty on the transistors the value of certain gold wire used in making them. Item 807.00, as amended by *173the Tariff Schedules…