Humphreys v. United States

Eoed, Judge:

An article known as a Beales Brush Blade which is designed to be attached to a CAT D-7 tractor for the express purpose of clearing brush and tree stumps was assessed with duty at the rate of 10 per centum ad valorem under the provisions of item 664.05, Tariff Schedules of the United States, which provides as follows:

664.05 Mechanical shovels, coal-cutters, excavators, scrapers, bulldozers, and other excavating, levelling, boring, and extracting machinery, all the foregoing, whether stationary or mobile, for earth, minerals, or ores; pile drivers; snow plows, not self-propelled;…