OPINION AND ORDER
RESTANI, Judge:
This action involves the proper classification of a large floating drydock (the Big "T") exported from Japan and entered at the port of Houston, Texas, on February 25, 1982. The entry was classified by the United States Customs Service (Customs) under item 696.50 of the Tariff Schedules of the United States (TSUS) which encompasses "floating docks and parts thereof" and was liquidated and assessed duty at $1,034,411 (4.5...
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