William A. Rogers, Inc. v. United States

Donlon, Judge:

Plaintiff imported from West Germany merchandise conceded to be portable engine-driven blowers. The collector at Chicago classified the blowers as machines, not specially provided for, and assessed duty at 11½ per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

*422Plaintiff’s protest claim is that the blowers are entitled to duty free entry as agricultural implements, pursuant to paragraph 1604.

The competing tariff provisions…