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C. J. TOWER & SONS OF BUFFALO, INC. v. U. S.

No. 81-26.

673 F.2d 1268 (1982)

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

United States Court of Customs and Patent Appeals.

Rehearing Denied May 6, 1982.

Attorney(s) appearing for the Case

Robert A. Vanderhye, Washington, D. C., for appellant.

J. Paul McGrath, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Director, Joseph I. Liebman, Attorney-in-Charge, and Jerry P. Wiskin, New York City, for appellee.

Before MARKEY, Chief Judge, and RICH, BALDWIN, MILLER and NIES, Associate Judges.

BALDWIN, Judge.

This matter is before us on appeal by C. J. Tower & Sons of Buffalo, Inc. (appellant) from the judgment of the United States Court of International Trade, 1 CIT 257, 520 F.Supp. 1211 (1981). The court held that the imported merchandise (invoiced as automatic livestock waterers or animal nipple drinkers) was properly classified as "valves" under item 680.22 of the Tariff Schedules of the United States (TSUS...

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