Ford Motor Co. v. United States

Ford, Judge:

The imported articles were classified as [Darts of internal-combustion engines of the noncar'buretor type under paragraph 372, Tariff Act of 1930, as modified by T.D. 51802. Plaintiff claims the involved importations, which are parts of diesel engines, are entitled to free entry as parts of agricultural implements under paragraph 1604 of said act.

The competing tariff provisions are as follows:

Paragraph 372, Tariff Act of 1930, as modified, supra—

Machines, finished or unfinished, not specially provided for:

* ⅜ * ⅝ ⅛ * *

Internal-combustion engines:

⅜ ¾: ⅝ ⅝ ⅜: ⅜ ifi

Other, of the…