Mast Industries, Inc. v. United States

RICHARDSON, Judge:

The merchandise in this ease consists of women’s pants which were exported from El Salvador in May and June of 1978, and classified in liquidation upon entry at Miami under TSUS item 382.33 as other women’s apparel not ornamented at the duty rate provided for in accordance with TSUS item 807.00. In issue is the dutiability of certain United States components of the pants which were subjected to buttonholing or pocket slitting operations in El Salvador. The customs service disallowed item 807.00 treatment for the components by reason of these operations.

The importer contends…