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

Customs Appeal No. 5512.

499 F.2d 1277 (1974)

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

United States Court of Customs and Patent Appeals.

June 27, 1974.

Attorney(s) appearing for the Case

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

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellee. Rufus E. Jarman, Jr., New York City, of counsel.

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

RICH, Judge.

This appeal is from the decision and judgment of the United States Customs Court in C. J. Tower & Sons of Buffalo, Inc. v. United States, 68 Cust.Ct. 17, C. D. 4327, 336 F.Supp. 1395 (1972). We affirm.

This case involves aircraft fuel cells imported from Canada. Appellee, acting as customshouse broker for the LTV Vought Aeronautics Division of Ling Temco Vought, Inc., entered the fuel cells under item...

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