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MILES v. UNITED STATES

C.D. 4689; Court Nos. 73-11-03042, etc.

427 F.Supp. 417 (1977)

Rudolph MILES v. UNITED STATES.

United States Customs Court.

February 15, 1977.

Attorney(s) appearing for the Case

Stein & Shostak, S. Richard Shostak, Los Angeles, Cal., of counsel, for plaintiff.

Irving Jaffe, Acting Asst. Atty. Gen. (Herbert P. Larsen, New York City, trial atty.), for defendant.

RE, Judge:

The question presented in these four actions, consolidated for purpose of trial, pertains to the lawful customs duties to be assessed on 200 roller bearing railroad boxcars with cushion underframes exported from Mexico and entered at the port of El Paso, Texas during 1970.

The boxcars were classified under item 690.15 of the Tariff Schedules of the United States [TSUS] which covers "Railroad and railway rolling stock: Passenger, baggage, mail, freight...

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