W.Y. Moberly, Inc. v. United States

BISSELL, Circuit Judge.

W.Y. Moberly, Inc. (Moberly) appeals from the judgment of the United States Court of International Trade, 645 F.Supp. 282 (Ct. Int’l Trade 1986), reh’g denied, slip op. 86-76 (July 30,1986), dismissing Moberly’s action challenging the United States Customs Service’s (Customs) classification of disassembled components of oil drilling rigs. We vacate and remand.

BACKGROUND

The oil drilling rigs, of which the imported components are parts, are transportable rigs. The rigs are composed of sections including the mast, substructure, floor assembly, and engine stand. The…