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UNITED STATES v. PEREZ

Customs Appeal No. 5408.

464 F.2d 1043 (1972)

The UNITED STATES, Appellant, v. Jovita PEREZ, Appellee.

United States Court of Customs and Patent Appeals.

August 17, 1972.

Attorney(s) appearing for the Case

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Herbert P. Larsen, New York City, for the United States.

Stein & Shostak, Los Angeles, Cal., attorneys of record, for appellee. Marjorie M. Shostak, Los Angeles, Cal., of counsel.

Before WORLEY, Chief Judge, and RICH, ALMOND, BALDWIN and LANE, Judges.

BALDWIN, Judge.

This is an appeal by the United States from the decision and judgment of the United States Customs Court, Third Division,1 sustaining the importer's protest against the action of customs officials denying non-dutiable status to certain American made parts used in Mexico in constructing railway boxcars imported into the United States. The boxcars were classified as railway cars, dutiable at 18 per centum ad valorem under...

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