S. Jackson & Son v. United States

RoseNsteiN, Judge:

The merchandise covered by the protest herein, which is described on the commercial invoice as “Four Rubber Belt Type Intermediate Carriers”, “Two Spare Rubber Belts”, “Two Major Repair Kits”, “One Set of Air Clutch Spares”, “One Set of Chain and Sprockets”, and “Six Ball Bearing Idlers”, was classified under the provision of TSUS item 664.10 for “* * * belt conveyors, and other lifting, handling, loading, or unloading machinery, and conveyors, all the foregoing and parts thereof not provided for in item 664.05”, and assessed with duty thereunder at the rate of 10.5 per…