John V. Carr & Son, Inc. v. United States

Maletz, Judge:

This action involves the proper tariff classification of articles imported in 1972 from Canada via the port of Detroit that were described on the special customs invoice as cold formed side rails, and on the consumption entry as parts for railway cars.

The goods were manufactured by Canadian Metal Soiling Mills, Ltd., Mississauga, Ontario (hereafter referred to as “Canadian Mills”) and imported by ACF Industries, AMCAR Division, Huntington, West Virginia (hereafter referred to as “Amcar”). The plaintiff, John V. Carr & Son, Inc., is a customs broker, agent and attorney in fact…