Miles v. United States

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 and other cars, not self-propelled,” with duty at the rate of 18 per centum ad valorem. Duty was assessed under item 807.00, TSUS, as…