United States v. C. J. Tower & Sons

This is an appeal from a judgment of the United States Customs Court, 1st Division, entered pursuant to its decision (C. D. 1733), sustaining a protest on behalf of the importer against the collector’s classification and duty assessment of limestone slabs under paragraph 234 (c) of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T. D. 52476 (85 Treas. Dec. 138).

The merchandise at bar, which consists of limestone slabs suitable for use as monumental or building stone, and which was imported from Canada, was…