Case: Border Brokerage Company, Inc. v. United States
Abbreviation: Border Brokerage Co. v. United States
Decision Date: 1971-06-25
Docket Number: C.D. 4238
Citation: 66 Cust. Ct. 484
Volume: 66
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Border Brokerage Company, Inc. v. United States
Judges: Before Bao, Fobd, and Newman, Judges
Pages: 484–484

Head Matter:
(C.D. 4238)
Border Brokerage Company, Inc. v. United States
United States Customs Court, Second Division
(Decided June 25, 1971)
Glad, & Tuttle (George R. Tuttle and Hudson F. Edwards of counsel) for the plaintiff.
L. Patríele Gray, III, Assistant Attorney General (Herbert T. Posner, Gilbert Lee Sandler, and Susan 0. Cassell, trial attorneys), for the defendant.
Before Bao, Fobd, and Newman, Judges

Opinion:
Ford, Judge:
Importations of certain trucks described on the invoices as a "Patrick Forklift" or a "Patrick Log Loader" were classified under item 664.10, Tariff Schedules of the United States, as other lifting, handling, loading or unloading machinery and assessed with duty at the rate of 10% per centum ad valorem or 9 per centum ad valorem depending upon the date of entry.
Plaintiff claims said trucks are in fact fork-lift trucks or other self-propelled work trucks of the off-the-highway type as provided for in item 692.40, Tariff Schedules of the United States, which prescribes duty at the rate of 9% per centum ad valorem or 8% per centum ad valorem depending upon the date of entry.
Defendant in its request to be relieved of filing a brief concedes, based upon the record as made, the claimed classification to be correct. A review of the record substantiates this concession, and establishes to our satisfaction that the involved trucks are fork-lift or other work trucks which are self-propelled and are of the off-the-highway type used for short distance transportation or handling of logs or poles.
In view of the foregoing, we hold the Patrick Forklift and Patrick Log Loaders involved herein to be subject to classification under item 692.40, Tariff Schedules of the United States, as claimed. The protests are therefore sustained.
Judgment will be entered accordingly.