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GREAT WESTERN SUGAR CO. v. UNITED STATES

Customs Appeal No. 5409.

452 F.2d 1394 (1972)

GREAT WESTERN SUGAR CO., Railway Express Agency, Inc., Appellants, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

January 20, 1972.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, attorneys of record for appellants; James S. O'Kelly, James H. Lundquist and J. Bradley Colburn, New York City, of counsel.

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Susan C. Cassell, New York City, for United States.

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

BALDWIN, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Second Division,1 overruling a protest against the classification of certain cutting blades for sugar beet slicing machines under item 649.67, TSUS. Appellants claim classification as parts of machinery for use in the manufacture of sugar under item 666.20, TSUS.

The relevant TSUS provisions read in pertinent part as follows:

...

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