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HUMPHREYS v. UNITED STATES

C.D. 4163; Protest No. 67/47822-26627.

321 F.Supp. 493 (1971)

Arthur J. HUMPHREYS, Dennis W. Holmstrom v. UNITED STATES.

United States Customs Court, Second Division.

January 18, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (George R. Tuttle, San Francisco, Cal., of counsel) for plaintiffs.

L. Patrick Gray, III, Asst. Atty. Gen., John A. Winters, Trial Atty., New York City, for defendant.

Before RAO, Chief Judge, and FORD, and NEWMAN, Judges.

FORD, 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,
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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