record. On repeated occasions courts have accepted artificial steps in the manufacturing process done to obtain the lowest rate of duty. Removing the string from pearls which were later restrung, colluding to import gunstocks separate from barrels later combined, adding sufficient amounts of cotton and cereal without any corresponding commercial purpose are all processes designed to obtain lower duty rates. Flaintiffis process, as described by the evidence on the agency record falls squarely within such practices. There was uncontroverted evidence on the record that Plaintiff s manufacturing g Worthington to the separate importation of pistol frames and barrels that the importer later combined); Peter J. Schweitzer Div., Kimberly-Clark Corp. v. United States, 57 Cust. Ct. 9, 13 (1966) (<HOLDING>); Hardwood Manufacturing Co. v. United States,
holding that despite alleged uses articles must be classified in their condition as imported holding that party was bound by stipulation of fact because it did not file motion with trial court requesting to be relieved from it holding that the dutiable classification of gunstocks must be made on their condition as imported holding that absent a use provision the article had to be classified on its condition as imported holding that flax straw was specifically enumerated without qualification as to use and despite stipulation that it was to be used for paper making it had to be classified in its condition as imported