United States v. Perez

Baldwin, Judge.

Tbis is an appeal by the United States from the decision and judgment of the United States Customs Court, Third Division,1 sustaining the importer’s protest against the action of customs officials denying non-dutiable status to certain American made parts used in Mexico in constructing railway boxcars imported into the United States. The boxcars were classified as railway cars, dutiable at 18 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as amended by T. D. 55816.2 That classification is not in dispute.

The issue is whether, in assessing duty on the…