Border Brokerage Co. v. United States

Ford, Judge:

This action is before the Court for determination of the proper classification of certain merchandise described on the invoices as “Madill type 071” Skidder towers or components thereof.1 They were classified under item 664.10, Tariff Schedules of the United States, as modified by T.D. 68-9, and assessed with duty at 5.5 percent ad valorem. Said item provides for “elevators, hoists, winches, cranes, jacks, pulley tackle, 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.”

Pl…