Rubberset Co. v. United States

WatsoN, Judge:

Defendant bas moved to dismiss tbe complaint for failure to state a cause of action, a motion not specifically set out in tbe rules of tbis court but one I would not hesitate to entertain and grant pursuant to Rule 1.1(b) 1 if tbe circumstances so required.

Plaintiffs are seeking relief pursuant to item 807.00 of tbe Tariff Schedules of tbe United States,2 thus claiming in effect that tbe value of certain components made in tbe United States should be deducted from tbe dutiable value of tbe importation. Tbe specific shortcoming claimed by defendant is a failure by plaintiffs to…