American Express Co. v. United States

Foed, Judge:

This case involves the proper classification of certain track assemblies or track chains imported for use with various models of American built tractors. The merchandise invoiced as ID 21 and ID 56/36 was made for the John Deere carwler tractors for use on models 420, 430, 440,1010 and 2010. The J. I. Case parts are invoiced as CA 23A/39 and CA 30A/39 for use on models 800 and 1000. This merchandise was classified under item 692.35, Tariff Schedules of the United States, as parts of tractors, other, and assessed with duty at the rate of 11.5 per centum ad valorem. Plaintiff…