United States Court of International Trade June 21, 1990, Court No. 85-07-00964 (718 Fifth Avenue Corp. v. United States)

Aquilino, Judge:

This is a case of first impression under same-condition-drawback section 1313(j) of Title 19, U.S.C., which was added to the Tariff Act of 1930 by Pub. L. No. 96-609, § 201, 94 Stat. 3555, 3560 *404(1980). It arises from import and export of a cushion ruby weighing 18.42 carats and gold ring mounting embellished with pear-shape and round diamonds, together valued at $2,306,750.