De Laval Separator Co. v. United States

Ford, Judge:

This action presents for determination the proper classification of certain merchandise described on the invoice as “Farm Tanks Without Refrigeration Units.” They were classified by Customs under item 661.35 TSUS as “refrigerators and refrigerating equipment, whether or not electric, and parts thereof” and consequently assessed with duty at 6 per centum ad valorem.

Plaintiff contends said merchandise is entitled to entry free of duty under item 666.00 TSUS which provides for “* * * on-farm equipment for the handling * * * of agricultural * * * products, and agricultural * * *…