Border Brokerage Co. v. United States

Bichardson, Judge:

The merchandise covered by the entry at bar, imported at Sumas, Washington, from Canada, is described on the entry as “1 Madill Mobile Spar Tree & Yarder S/N’s 42046 and 41195.” The merchandise was classified in liquidation under item 692.15 of the Tariff Schedules of the United States at the duty rate of 10 per centum *601ad valorem, with, an allowance in duty being made pursuant to item 801.00 of the tariff schedules for certain parts of American origin which were assembled abroad. Item 692.15 provides for duty at the rate of 10 per centum (column 1 rate) on:

Motor vehicles…