Norman G. Jensen, Inc. v. United States

Ford, Judge:

Certain four-wheeled tractors, models C5D and C6D, denominated “Tree Farmers” by the manufacturer were classified under item 692.35 TSUS, as modified by T.D. 68-9, as “other” tractors and assessed with duty at 5.5 per centum ad valorem. Plaintiff contends said tractors are entitled to entry free of duty under provision of item 692.30 TSUS as tractors suitable for agricultural use.

*43The parties agree upon the actual and predominant use of the involved tractors. For all practical and commercial purposes they are used to “skid” logs and are accordingly suitable for such use. The…