C. J. Tower & Sons v. United States

Cole, Judge:

The Norton Co. of Chippawa, Canada, exported to its parent company, the Norton Co. of Worcester, Mass., a shipment of merchandise invoiced as “Crude Artificial Abrasive (#38 Alun-dum).” Plaintiff, a customs brokerage firm, entered the goods at Buffalo where the collector of customs classified the same as refined bauxite under paragraph 6 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 6), assessing duty thereunder at one-half of 1 cent per pound. Plaintiff’s principal claim is for free entry of the shipment under the provision in paragraph 1672 of the Tariff Act of…