Flex Track Equipment, Ltd. v. United States

Landis, Judge:

On February 11, 1965, plaintiffs imported from Canada merchandise invoiced as “10 Bolls Comprising 10-onlt A213 Arctic Track Treads B'JSTllO”. The invoice additionally noted that the merchandise was intended as parts for Muskeg motor tracked vehicles. Plaintiffs entered the merchandise at Blaine, Washington, under the tariff classification for parts of tractors, not suitable for agricultural use, TSUS (Tariff Schedules of the United States) item 692.35, dutiable at 11.5 per centum ad valorem,

*120In its review and liquidation of the entry, customs at Blaine classified the merchandise…