John V. Carr & Son, Inc. v. United States

Watson, Judge:

This case raises the same issues as were before the court in the case of John V. Carr & Son, Inc. v. United States, 66 *11Cust. Ct. 316, C.D. 4209, 326 F. Supp. 973 (1971), in which cast-iron hubs used as parts of planetary axles were held to be properly classifiable as cast-iron articles under item 657.09 rather than as parts of machines under item 678.50. The testimony and exhibits in that case have been incorporated herein. However, I cannot incorporate or perpetuate the conclusions reached therein.

It is undeniable that these hubs are chiefly used in making planetary axles which…