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TIMEX CORP. v. U.S.

Court No. 85-12-01810-S.

691 F.Supp. 1445 (1988)

TIMEX CORPORATION, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

July 13, 1988.

Attorney(s) appearing for the Case

Howrey & Simon, Stuart H. Harris, Ralph J. Savarese and Alice T. Zalik, Washington, D.C., for plaintiff.

John R. Bolton, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Mark S. Sochaczewsky, Civil Div., U.S. Dept. of Justice, New York City, for defendant.

OPINION

RESTANI, Judge:

The issue in this case, which is before the court on stipulated facts, is whether bezels which were imported as part of watches are entitled to duty-free treatment as American goods returned after assembly abroad. Headnote 1(b), Subpart B, Part 1, of Schedule 8 of the Tariff Schedules of the United States (TSUS) provides that the TSUS subpart containing item 807, which provides for such duty-free treatment, "shall not apply to any...

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