DiCARLO, Judge:
This action is before the Court on remand to determine the tariff classification of various structural components of three land-based oil drilling rigs imported from Canada by W.Y. Moberly, Inc.
The Court has jurisdiction under 28 U.S.C. § 1581(a) (1982). The Court holds that components which are of unitary construction and provide support to a structure are not classifiable as columns, pillars, posts, beams, girders, or similar structural...
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