F. W. Myers & Co. v. United States

Kichardson, Judge:

The merchandise involved in these six consolidated protests consists of crawler tractors described as J-5, or Muskeg M. They were assessed with duty under item 692.35 of the Tariff Schedules of the United States, as “other tractors” at the rate of 11 y2 per centum ad valorem.

The plaintiff claims that the J-5, and Muskeg tractors are properly classifiable duty free under item 692.30 as “tractors suitable for agricultural use.”

*76In an earlier case, F. W. Myers & Company, Inc. v. United States, 59 Cust. Ct. 445, C.D. 3182 (1967), the court held such tractors to be “suitable for…