C. J. Tower & Sons of Buffalo, Inc. v. United States

Bosenstein, Judge:

This case involves the proper classification of mineral insulated (M.I.) single and twin wire cable exported in lengths of 853 and 2,553 feet, respectively, without fittings or connectors, from Canada in September 1965. The cable was classified under item 657.30, Tariff Schedules of the United States (TSUS), as articles of copper, not coated or plated with precious metals, and assessed with duty thereunder at the rate of 1.275 cents per pound plus 22.5 per centum ad valorem. Plaintiff contends that the cable is properly classifiable under item 688.05 of TSUS as insulated…