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

Kicii, Judge.

Tliis appeal is from the decision and judgment of the United States Customs Court in C. J. Tower & Sons of Buffalo, Inc. v. United States, 68 Cust. Ct. 17, C.D. 4327, 336 F. Supp. 1395 (1972). We affirm.

This case involves aircraft fuel cells imported from Canada. Appel-lee, acting as customshouse broker for the LTV Vought Aeronautics Division of Ling Temco Vought, Inc., entered the fuel cells under item 694.60, TSUS, at a duty of 9% ad valorem. There were four separate entries which, were liquidated between May 31 and July 27, 1966, and, no protests having been filed, they became…