Castelazo v. United States

Wilson, Judge:

These four protests, consolidated for purposes of trial, cover ten separate entries of mechanical and structural parts, as well as electrical motors and other electrical components, which, when assembled and combined, form a so-called “aerial tramway” that has been constructed at Palm Springs, California. The entries were made between September 18, 1962 and May 22, 1963 at the port of Los Angeles by customhouse brokers Castelazo & Associates for the actual importer, L.E. Dixon Co. The merchandise was manufactured in and exported from Switzerland.

*590Counsel stipulated that tbe…