Southern Air Transport, Inc. v. United States

Richardson, Judge:

This action involves the dutiable status of a Douglas DC-6B airplane bearing manufacturer’s serial No. 44550 and U.S. Federal Aviation Administration registration No. N93459. The plane was imported at Miami, Fla., from Taiwan on October 1, 1973, and entered and classified in liquidation as a used or rebuilt airplane under TSUS item 694.40 at the duty rate of 5 per centum ad valorem. Plaintiff-importer claims that the aircraft should be' classified under TSUS item 800.00 asa product of the United States not .advanced in value or improved in condition, duty free, or, in the…