Hawaiian Motor Co. v. United States

RicharbsoN, Judge:

The merchandise in this action., described on commercial invoices as “Xenoah” BCD brush cutters, was exported from Japan in 1975, and classified in liquidation upon entry at Los Angeles, Calif., under TSUS item 674.70 as modified by T.D. 68-9 as hand-directed or -controlled tools with pneumatic or self-contained nonelectric motor, and parts thereof, other, at the duty rate of 4.5 per centum ad valorem. The plaintiff-importer claims that the merchandise is property classifiable under TSUS item 666.00 as hay or grass mowers (except lawnmowers) or as agricultural and…