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

RichaRdsoN, Judge:

The merchandise of this protest consists of four crawler-type tractors exported from Canada ajad entered at Rouses Point, New York, as tractors under item 692.35 of the Tariff Schedules of the United States at the duty rate of 11.5 per centum ad valorem. The tractors were assessed in liquidation as entered and the importer protests the classification, contending that the tractors should be classified under the duty-free provision for tractors “suitable for agricultural use” in item 692.30 of the Tariff Schedules.

The imported tractors were manufactured by the Bombardier…