The merchandise involved in this case consists of spare parts for a Flakt Dryer, type L, imported from Sweden and entered at the port of New York on October 18, 1965. It was assessed with duty at 12½ per centum ad valorem under item 661.70, Tariff Schedules of the United States, as parts of industrial machinery for the treatment of materials by a process involving a change of temperature, and is claimed...
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