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FORD MOTOR COMPANY v. UNITED STATES

Customs Appeal No. 5303.

403 F.2d 277 (1968)

FORD MOTOR COMPANY, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

November 21, 1968.

Attorney(s) appearing for the Case

James E. O'Boyle, Dearborn, Mich., for appellant.

Edwin L. Weisl, Jr., Asst. Atty. Gen., Alan S. Rosenthal, Washington, D. C., for the United States.

Before WORLEY, Chief Judge, and RICH, SMITH, ALMOND, and BALDWIN, Judges.

BALDWIN, Judge.

This is an appeal by the Ford Motor Company from a judgment of the Second Division of the United States Customs Court, 59 Cust.Ct. 266, C.D. 3134, overruling various protests to set aside the collector's assessments of duty at 10 per centum ad valorem on various diesel engine parts imported between 1955 and 1963, the protests having been consolidated for trial.

The assessments were based upon classification of the articles as parts of machinery...

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