Miles v. United States

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, 78 Cust. Ct. 35, C.D. 4689, 427 F. Supp. 417 (1977), dismissing appellant’s actions for failure to establish compliance with clauses (a) and (c) of item 807.00, Tariff Schedules of the United States (TSUS), with respect to certain Z-beams manufactured in the United States, and entitlement to the duty allowance provided in item 807.00. We reverse and remand for trial on the remaining issues.

In the four actions consolidated below, 200 railroad boxcars were classified under item 690.15, TSUS, which covers railroad…