TAP Equipment Co. v. United States

Richaedson, Judge:

The merchandise of this protest consists of diesel engine valves and bearings which were imported at Los Angeles, Calif., from England and classified hi liquidation as parts of internal-combustion engines of the non-carburetor type under 19 U.S.C.A,., *561section 1001, paragraph 372 (paragraph 372, Tariff Act of 1930) as modified by T.D. 51802 at the duty rate of 10 percentum ad valorem. It is claimed by the plaintiff-importer that some of these valves* and the bearings should be classified under the duty free provision for agricultural implements under 19 U.S.C.A., section…