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C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES

Customs Appeal No. 5526.

496 F.2d 1219 (1974)

C. J. TOWER & SONS OF BUFFALO, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

June 6, 1974.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, attorney of record, for appellant. George R. Tuttle, San Francisco, of counsel.

Irving Jaffe, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, John N. Politis, New York City, for the U. S.

Before MARKEY, Chief Judge, and RICH, BALDWIN, LANE and MILLER, Judges.

LANE, Judge.

This is an appeal from the decision and judgment of the Second Division of the United States Customs Court reported at 69 Cust.Ct. 105, C.D. 4379, 351 F.Supp. 604 (1972), overruling appellant's protest to the classification of imported rough steel castings. The trial court concluded that the imported merchandise was in fact parts of furnaces and had been properly classified under items 661.30 TSUS. Appellant contends...

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