Howard Hartry, Inc. v. United States

KiohakdsoN, Judge:

The merchandise of this protest consists of articles described on the commercial invoice as AlbiN Marine Diesel Engine type AD-2, with reverse gear, reduction gear 2:1. The merchandise was classified in liquidation as parts of yachts or pleasure boats under item 696.15 of the Tariff Schedules of the United States at the duty rate of 12 per centum ad valorem.

Under this protest plaintiff contends that the merchandise should be classified as compression ignition engines under item 660.42, TSUS, at the duty rate of 10 per centum ad valorem. At the trial held on January 28, 1970,…