Court Opinion

ID: 9479709
Source: CourtListenerOpinion
Date Created: 2023-08-05 07:26:34.883206+00
Date Added: 2024-06-11T17:47:13.249035
License: Public Domain

BISSELL, Circuit Judge,
dissenting.
I disagree with the majority’s attempt to distinguish General Instrument Corp. v. United States, 499 F.2d 1318 (CCPA 1974), on the basis that the wire in that case left and returned to the United States coiled on spools. If despooling, forming, taping, cement-dipping, drying, and then precision-shaping does not constitute “further fabrication,” id. at 1319-20, and if drawing from supply spools, cutting, stripping, weaving, and then securing with tape is not “further fabrication,” id., I do not see how Samsonite’s bending, cleansing, covering with sheaths and then assembling to plastic can be “further fabrication” here. Accordingly, I would reverse the United States Court of International Trade’s judgment upholding the Customs Service’s denial of the deduction.