Legal Opinion

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

Court of Customs and Patent Appeals

Decided November 13, 1975No. 75-11 C.A.D. 1163Published

1Opinion of the Court

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, Richardson, J., 73 Cust. Ct. 101, C.D. 4559, 381 F. Supp. 979 (1974), sustaining appellee’s claim against the classification of a certain nickel-aluminum powder imported from Canada under item 657.50, TSUS, as modified by Presidential Proclamation, T.D. 68-9, as “Articles of nickel, not coated or plated with precious metal.” The Customs Court held the goods to be “Nickel * * * Powders” under item 620.32, as modified by T.D. 68-9. We aifirm.

*47 The Importation

The goods, invoiced as “Composite PDR 82 NI/AL 18,”…

2Cases cited3 opinions

  1. United States v. Stone & Downer Co.Supreme Court of the United States · 1927
  2. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1972
  3. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1974

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