Great Western Sugar Co. v. United States

BALDWIN~ Judge.

This appeal is from the decision and judgment of the United States Customs Court, Second Division 1 overruling a protest against the classification of certain cutting blades for sugar beet slicing machines under item 649.67, TSUS. Appellants claim classification as parts of machinery for use in the manufacture of sugar under item 666.20, TSTJS.

The relevant TSTJS provisions read in pertinent part as follows:

TSTJS, Schedule 6, Part 3, Subpart E:

Knives and cutting blades for power or hand machines:

649.65 For agricultural or horticultural machines (except lawnmower blades) and for…