Rubberset Company v. United States

MEMORANDUM OPINION AND ORDER

WATSON, Judge:

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

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