American Express Co. v. United States

Rosenstein, Judge:

Plaintiff protests the classification of certain TD9 and TD14A cylinder heads for crawler tractors, imported in April 1966, under TSUS item 660.54 as other parts of internal com-' bustion engines, other, and the assessment of duty thereunder at the rate of 10 per centum ad valorem. The merchandise is claimed to be entitled to entry free of duty under TSUS item 692.30 as parts of tractors suitable for agricultural use.

The pertinent provisions of the Tariff Schedules of the United States read as follows:

Schedule 6, Part 4, Subpart A:

Internal combustion engines and parts…