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

Court No. 79-12-02021.

520 F.Supp. 1211 (1981)

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

United States Court of International Trade.

April 28, 1981.

Attorney(s) appearing for the Case

Cushman, Darby & Cushman, Washington, D. C. (Robert A. Vanderhye, Washington, D. C., at the trial and on the briefs), for plaintiff.

Thomas S. Martin, Acting Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, New York City (Jerry P. Wiskin, New York City, at the trial and on the brief), for defendant.

FORD, Judge:

Plaintiff by this action seeks reclassification of certain articles described on the invoices variously as automatic livestock waterers or animal nipple drinkers,1 model Nos. 10094 and 10095, imported from Canada. Customs classified the imported merchandise under item 680.22, TSUS, as valves and similar devices used to control the flow of liquids, and assessed duty thereon at the rate of 11 per centum ad valorem.

Plaintiff...

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