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

Lane, Judge.

This is an appeal from the decision and judgment of the Second Division of the United States Customs Court reported at 69 Cust. Ct. *75105, C.D. 4379 (1972), overruling appellant’s protest to the classification of imported rough steel castings. The trial court concluded that the imported merchandise was in fact parts of furnaces and had been properly classified under item 661.30 TSUS. Appellant contends that the imported merchandise should be classified under item 664.10 TSUS relating to elevators, hoists, winches, cranes, jacks, pulley tackle, belt conveyors, etc. and parts thereof. As…