S. G. B. STEEL SCAFFOLDING & SHORING CO., INC. v. UNITED STATES

Customs Appeal No. 5542.

496 F.2d 1224 (1974)

S. G. B. STEEL SCAFFOLDING & SHORING CO., INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

June 6, 1974.


Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City, attorneys of record, for appellant. Joshua M. Davidson and Allan H. Kamnitz, New York City, of counsel.

Irving Jaffe, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, John A. Gussow, New York City, for the United States.

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


LANE, Judge.

This appeal is from the decision and judgment of the United States Customs Court reported at 70 Cust.Ct. 158, C.D. 4423, 361 F.Supp. 631 (1973), dismissing the civil action brought to challenge the Regional Commissioner's classification of certain imported shore frames within item 657.20 TSUS as other articles of iron or steel. We affirm.

Appellant contends that the imported shore frames are merely an improved...

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