Carrington Co. v. United States

MILLER, Judge.

This appeal is from the decision and judgment of the Customs Court, Carrington Co. v. United States, 358 F.Supp. 1286, 70 Cust.Ct. 105, C.D. 4415 (1973), overruling appellants’ protests concerning classification of Flextrack-Nodwell motor vehicles imported with Mayhew drills. We affirm.

Familiarity with the opinion below is assumed. However, we point out that in one protest the drills were mounted on the vehicles, and in the other protest the drills merely accompanied the vehicles in an unassembled condition for subsequent mounting;1 also, that one vehicle which was entered…