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

Rich, Judge.

This appeal is from the decision of the United States Customs Court, Third Division, in F. W. Myers & Co. v. United States, 67 Cust. Ct. 75, C.D. 4256 (1971), sustaining appellee’s protests against the classification of certain crawler tractors imported from Canada under TSUS 692.35 as “Tractors * * *. Other,” and holding the imported *135tractors classifiable free of duty under item 692.30 TSUS as “Tractors suitable for agricultural use * * We affirm.

Tire imported crawler tractors were of two types, the J-5 and the Musheg M (the latter hereinafter referred to simply as the “Muskeg”…