Decisions Published During the Period January Through June 1977
C.D. 4685 Through C.D. 4696
Valuation
C.D. 4686*
C.D. 4697
C.R.D. 77-1 Through C.R.D. 77-5
* C.D. 4686 involves classification and valuation questions.
ABSENCE OF ISSUE OF MATERIAL FACT
SUMMARY JUDGMENT (see URETHANE PASTES, C.D. 4685).
ACTION NOT COMMENCED BY PROPER PARTY
JURISDICTION (see URETHANE PASTES, C.D. 4685).
ADVANCED IN VALUE (see AMERICAN GOODS RETURNED, C.D. 4692).
AIRPLANES (see AMERICAN GOODS RETURNED, C.D. 4692). AMERICAN GOODS RETURNED
ADVANCED IN VALUE (see AMERICAN GOODS RETURNED, C.D. 4692). AIRPLANES
Importer sought to establish a duty-free entry for the American- made components of an imported DC-9 airplane notwithstanding its noncompliance with applicable customs regulations.
On the record presented on rehearing, and having found that the evi- dence established (1) that the district director had not refused to permit entry of the aircraft in issue under TSUS item 800.00 as claimed by the importer but had given an opinion solicited by the importer's customs broker to the effect that the aircraft would be treated as a fully dutiable importation, and the importer had elected to make a dutiable entry of the aircraft on the basis of such administrative opinion, and (2) that the returned airplane appeared to have been modified while in service in a foreign country so as to be advanced in value or improved in condition upon its return to the United States, the court held there was no basis in law or in fact to warrant disturb- ing the decision and judgment entered in the case which overruled the importer's claim for duty-free entry under item 800.00. Decision and judgment in C.D. 4604 to stand. McDonnell Douglas Corp., C.D. 4692__ Rehearing denied June 15, 1977.
Certain Z-beams, products of the United States, were processed in Mexico into floating sills and thereafter assembled into railroad cars classified as railroad and railway rolling stock under item 690.15, Tariff Schedules of the United States. Plaintiff did not dispute the said classification but claimed a duty allowance of $395.22 per car in the appraisement under item 807.00, TSUS. The claimed allowance is for the cost or value of 400 Z-beams which were first processed in Mexico into floating center sills, and thereafter assembled into the im- ported railroad cars.
On the record presented the court held that the imported merchan- dise failed to qualify as articles exported in condition ready for as- sembly without further fabrication and as having not been advanced in value or improved in condition abroad except by being assembled and except by operations such as cleaning, lubricating and painting as required by clauses (a) and (c) of item 807.00 of the tariff schedules. Accordingly, the protests were overruled. Rudolph Miles, C.D. 4689__
Appealed to U.S. Court of Customs and Patent Appeals, Appeal 77-18. IMPROVEMENT IN CONDITION (see AMERICAN GOODS RETURNED, C.D. 4692).
VOLUNTARY ENTRY (see AMERICAN GOODS RETURNED, C.D. 4692). Z-BEAMS (see AMERICAN GOODS RETURNED, C.D. 4689).
ANTIDUMPING ACT OF 1921, AS AMENDED SPECIAL DUMPING DUTIES, LEGALITY OF
Defendant moved for partial summary judgment as to one of two causes of action in a civil action wherein plaintiff had challenged the legality of special dumping duties that were assessed under the Antidumping Act of 1921, as amended (19 U.S.C. 160 et seq.) against certain asbestos cement pipe which was imported from Japan.
In that cause of action, plaintiff contended that the Tariff Com- mission's determination of injury, a necessary precondition to the assessment of dumping duties, was invalid under 19 U.S.C. 160 (a) on the ground that it was achieved by a two to two vote of the five Commissioners who attended the meeting on the injury question, while the fifth Commissioner present at the meeting declined to vote. Plaintiff filed a cross-motion for summary judgment. The court held that the Tariff Commission's determination of injury was valid as a matter of law; that it was not necessary for all six of the Tariff Commission's members to participate in any given meeting in order for the Commission to take valid action; and that a majority was sufficient. Accordingly, defendant's motion for partial summary judg- ment as to plaintiff's first cause of action was granted and plaintiff's cross-motion for summary judgment was denied. Voss International Corp., C.D. 4698___
ASBESTOS CEMENT PIPE (see ANTIDUMPING ACT OF 1921, AS AMENDED, C.D. 4698).
BENT PIPE (see PIPE AND PIPE FITTINGS, C.D. 4686). BOUNTY, INDIRECT (see COUNTERVAILING DUTY, C.D. 4691). CANDIED PINEAPPLE
Certain merchandise invoiced as "Drained preserved pineapple" was classified as candied, crystallized, or glace fruits under item 154.45. Tariff Schedules of the United States, as modified by T.D. 68–9, and was claimed to be prepared or preserved pineapple under TSUS item 148.98, as modified.
On the record presented, the court held the importations were properly classified as candied pineapple, inasmuch as they contained between 72.4% and 74% of soluble sugar solids, were produced by the so-called slow-impregnation process, and were primarily used in baking for fruitcakes and for making higher concentrated glace and crystal- lized fruit. Accordingly, plaintiff's claim was overruled. S & T Imports, Inc., C.D. 4690_.
CAST IRON, COLUMNS, PILLARS, POSTS AND SIMILAR STRUC- TURAL UNITS OF (see ILLUMINATING ARTICLES AND PARTS, OF BASE METAL, OTHER, C.D. 4702).
CHIEF USE, AMUSEMENT (see INFLATABLE FLOATS-TOYS, C.D. 4688).
DETERMINED BY CONDITION AS IMPORTED (see PIPE AND PIPE FIT- TINGS, C.D. 4686).
COLUMNS (see ILLUMINATING ARTICLES AND PARTS, OF BASE METAL, OTHER, C.D. 4702).
COMMODITY TAX, REMISSION, EXEMPTION (see COUNTERVAIL- ING DUTY, C.D. 4691).
CANDIED (see CANDIED PINEAPPLE, C.D. 4690).
CANDIED FRUITS (see CANDIED PINEAPPLE, C.D. 4690).
CANDYING PROCESS (see CANDIED PINEAPPLE, C.D. 4690). GLACED FRUITS (see CANDIED PINEAPPLE, C.D. 4690).
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