Deere & Co. v. United States

Maletz, Judge:

Cylinder beads and cylinder blocks imported by plaintiff from Argentina were entered at tbe port of New Orleans in October 1967. The importations were classified by the government as parts of internal combustion engines under item 660.541 of the Tariff Schedules of the United States and assessed duty at the rate of 10 percent ad valorem.

They are claimed by plaintiff to be entitled to entry free of duty under item 692.302 as parts of tractors suitable for agricultural use. As predicate for this claim, plaintiff states that because of the unique design of the tractor, it does not…