Thrifty Equipment Co. v. United States

Ford, Judge:

The merchandise the subject of this protest is described on the invoice as roller shells D.2, single flange or double flange. According to the record, it consists of parts of D.2 caterpillar tractors. It was assessed with duty at 13% per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, the pertinent portions of which are as follows:

Paragraph 372, Tariff Act of 1930, as modified by T.D. 52739, supra:

Machines, finished or unfinished, not specially…