Legal Opinion
C. J. Tower & Sons of Buffalo, Inc. v. United States
Court of Customs and Patent Appeals
Decided March 18, 1982No. Appeal No. 81-26PublishedCited by 30 opinions
1Opinion of the Court
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 *130Court 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)1 and thus was excluded from duty-free classification under item 666.00, TSUS, as “agricultural * * * implements not specially provided for.” We reverse.
Background
The…
2Cases cited5 opinions
- Schott Optical Glass, Inc. v. United StatesCourt of Customs and Patent Appeals · 1979
- Ozen Sound Devices v. United StatesCourt of Customs and Patent Appeals · 1980
- Country Hills Christian Church v. Unified School District No. 512District Court, D. Kansas · 1983
- United States v. Miracle Exclusives, Inc.Court of Customs and Patent Appeals · 1981
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Court of International Trade · 1981
3Cited by30 opinions
- Brookside Veneers, Ltd. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Rocknel Fastener, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2001
- Rollerblade, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2002
- The Mead Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Lonza, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
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