F.W. Myers, Inc. v. United States

*567Memorandum Opinion

Carman, Judge:

Plaintiff challenges the United States Customs Service (Customs) classification of its merchandise as "tractors” under item 692.35 of the Tariff Schedules of the United States [TSUS]. The merchandise was assessed duty at a rate of 4.3% ad valorem in 1982 and 3.9% ad valorem in 1983. Plaintiff contends the merchandise should be classified under TSUS item 692.11 as Canadian motor vehicles for the transport of persons or articles. In the alternative, plaintiff urges that the merchandise should be classified under TSUS item 692.34 as tractors suitable for…