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F.L. SMIDTH & COMPANY v. UNITED STATES

Customs Appeal No. 5302.

409 F.2d 1369 (1969)

F. L. SMIDTH & COMPANY, Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

May 1, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellant. J. Bradley Colburn and Joseph Schwartz, New York City, of counsel.

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Glenn E. Harris, New York City, for the United States.

Before RICH, Acting Chief Judge, NICHOLS and NEESE, Judges, sitting by designation, and ALMOND and BALDWIN, Judges.

NICHOLS, Judge.

We have before us a petition for review. Appellant, plaintiff below, is dissatisfied with a decision by the Customs Court, Second Division, 59 Cust.Ct. 276, C.D. 3141, holding that an importation of certain "steel tires," which are parts of rotary kilns used in production of cement, were properly classified by customs officials under item 661.30, Tariff Schedules of the United States (TSUS) which provides as follows:

Industrial and laboratory...

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