United States v. Flex Track Equipment Ltd.

Almond, Judge.

TMs is an appeal from the decision and judgment of the United States Customs Court, Second Division,1 sustaining the protest against the classification of certain merchandise invoiced as “10 BOLLS COMPRISING 10 — ONLY A21B ARCTIC TRACK TREADS RN110.”

The merchandise was classified as belting and belts for machinery, of vegetable fibers, in part of rubber or plastics under item 358.10 *98of the Tariff Schedules of the United States (TSUS), and assessed with duty at the rate of 16% ad valorem. The importers (appellees) claimed that the merchandise is properly dutiable at 8.5% ad…