Great Western Sugar Co. v. United States

Eao, Chief Judge:

The merchandise involved in this case consists of knives or blades for sugar beet slicing machines imported from England and entered at the port of New York. They were assessed with duty at 10 per centum ad valorem under item 649.67 of the Tariff Schedules of the United States as knives and cutting blades for power or hand machines other than for agricultural or horticultural machines. It is claimed that they are entitled to free entry under item 666.20, as parts of machinery for use in the manufacture of sugar, or under item 649.65, as knives and cutting blades for…