Roberto Colon Machinery Co. v. United States

LaweeNCe, Judge:

Plaintiff imported into the port of San Juan, Puerto Pico, certain merchandise consisting of 55-horsepower crawler tractors, identified on the entry papers as model K-55, and model K-55E.

The collector of customs classified the merchandise as machines, not specially provided for, other, in paragraph 372 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 372), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and duty was imposed thereon at the rate of 13% per centum ad valorem.

Plaintiff claims by its protest that…