United States v. Norman G. Jensen, Inc.

Miller, Judge.'

This appeal is from the judgment of the United States Customs Court, 76 Cust. Ct. 42, C.D. 4634, 408 F. Supp. 1379 (1976), sustaining appellee’s claim ¿hat its merchandise is entitled to entry free of duty under item 692.30, Tariff Schedules of the United States (“TSUS”), instead of being subject to duty under item 692.35, TSUS, as classified. We affirm.

The pertinent statutory provisions are as follows:

PART 6. — TRANSPORTATION EQUIPMENT

4t $ * * * * *

Subpart B. — Motor Vehicles

Tractors (except tractors in item 692.40 and except automobile .truck trac- , tors), whether or not…