Certain four-wheeled tractors, models C5D and C6D, denominated "Tree Farmers" by the manufacturer were classified under item 692.35 TSUS, as modified by T.D. 68-9, as "other" tractors and assessed with duty at 5.5 per centum ad valorem. Plaintiff contends said tractors are entitled to entry free of duty under provision of item 692.30 TSUS as tractors suitable for agricultural use.
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