United States v. Border Brokerage Co.

BaldwiN, Judge.

This appeal is from the decision and judgment of the Customs Court, First Division, sustaining appellee’s protest concerning the classification of certain plastic planting bullets, used for planting and growing trees. The opinion of the Customs Court, familiarity -with which is assumed, appears at 65 Cust. Ct. 277, C.D. 4089 (1970). The court held that the merchandise qualified for duty-free entry under item 666.00, TSITS, as “agricultural implements not specially provided for.”

After a thorough consideration of appellant’s arguments, we have difficulty with only one aspect of…