United States v. Texas Instruments Inc.

Lane, Judge.’

The United States (hereinafter Government) appeals from the order and judgment of the United States Customs Court in 75 Cust. Ct. 267, P75/653 (1975), granting appellee’s motion for summary *25judgment and denying appellant’s cross motion for summary judgment. Tbe Customs Court beld tbat certain imported transistors qualified for item 807.00, TSUS, treatment and tbat as a result tbe cost or value of tbe transistor chips used in the assembly of tbe imported transistors could be deducted from tbe appraised value, of tbe imported transistors. We affirm.

The Importation

Tbe imported…