Barnebey-Cheney Co. v. United States

Miller, Judge.

Tbis appeal is from the judgment of the United States Customs Court, First Division, 68 Cust. Ct. 98, C.D. 4343 (1972), overruling appellant’s protest against the classification under paragraph 69 of the Tariff Act of 1930, as modified by T.D. 54108, of imported merchandise consisting of spent activated carbon salvaged in Great Britain from canisters of gas masks. We reverse.

The referenced paragraph provides as follows:

Decolorizing, deodorizing, or gas-absorbing chars and carbons, whether or not activated, and all activated chars and carbons_ 19% ad val.

Appellant claims that the…