Jones v. United States

Richardson, Judge:

The merchandise in the involved protests consolidated for the purposes of trial was imported from Mexicali, Mexico, and invoiced and entered as “4-wheel cotton trailers” or “farm cotton wagons,” free of duty under item 666.00. They were classified as “Vehicles (including trailers), not self propelled, not specially provided for, and parts thereof” and assessed with duty at the rate of 16 per centum at valorem under item 692.60 of the Tariff Schedules of the United States.

Item 666.00 of the tariff schedules reads as follows:

Machinery for soil preparation and cultivation, * *…