Tap Equipment Co. v. United States

Ford, Judge:

The protests listed in schedule “A,” annexed hereto and made a part hereof, were consolidated for the purpose of trial. The merchandise, the subject of these protests, consists of parts of D.2 and D.4 caterpillar tractors, as well as parts of a HD.5 Allis Chalmers tractor, which were classified under the provisions of 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, as “Parts of machinery, wholly or in chief value of metal, n.s.p.f.” Duty was…