F. W. Myers & Co. v. United States

Richardson, Judge:

The merchandise of this protest consists of a tractor and drive belts exported from Canada and entered at Rouses Point, New York. At the trial the protest was abandoned as to the tractor, and the issue was limited to the proper classification of the belts. The collector classified the belts under the provision for belting and belts for machinery in item 358.06 of the Tariff Schedules of the United States, as amended, and assessed the same for duty at the rate of 16 per centum ad valorem. And it is claimed by the importer that the belts should be classified under the…