F. L. Smidth & Company v. The United States

NICHOLS, Judge.

We have before us a petition for review. Appellant; plaintiff below, is dissatisfied with a decision by the Customs Court, Second Division, 59 Cust.Ct. 276, C.D. 3141, holding that an importation of certain “steel tires,” which are parts of rotary kilns used in production of cement, were properly classified by customs officials under item 661.30, Tariff Schedules of the United States (TSUS) which provides as follows :

Industrial and laboratory furnaces and ovens, non-electric, and parts thereof................ 19 % ad val.

Appellant limits its case to the claim that the imported…