Perez v. United States

Landis, Judge:

Plaintiff in these four cases, consolidated for trial, protests the failure of customs officials at Laredo, Texas, to approve the nondutiable status of certain American-made parts used in assembling foreign railroad boxcars which were imported from Mexico in August 1963, and classified as railway cars dutiable at 18 per cen-tum ad valorem under paragraph 397* of the Tariff Act of 1930, as modified. That classification and duty rate are not in dispute.

The substance of plaintiff’s complaint is that, in assessing duty under paragraph 397, allowance should have been made for the…