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W.Y. MOBERLY, INC. v. U.S.

No. 90-1102.

924 F.2d 232 (1991)

W.Y. MOBERLY, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

January 16, 1991.

Attorney(s) appearing for the Case

Joseph S. Kaplan, Ross & Hardies, New York City, argued, for plaintiff-appellant. With him on the brief was Michelle F. Forte, of counsel.

John J. Mahon, Commercial Litigation Branch, Dept. of Justice, New York City, argued, for defendant-appellee. With him on the brief were Stuart M. Gerson, Asst. Atty. Gen., David M. Cohen, Director, and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office.

Before ARCHER, Circuit Judge, and SKELTON and FRIEDMAN, Senior Circuit Judges.

ARCHER, Circuit Judge.

W.Y. Moberly, Inc. (Moberly) appeals from the judgment of the United States Court of International Trade in W.Y. Moberly, Inc. v. United States, 727 F.Supp. 1456 (Ct.Int'l Trade 1989). The trial court held that sixteen designated structural components of three oil drilling rigs were properly classified by the United States Customs Service under Item 652.98, Tariff Schedules of the United States (TSUS...

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