Legal Opinion
C. J. Tower & Sons of Buffalo, Inc. v. United States
United States Customs Court
Decided September 26, 1974No. C.D. 4559; Court No. 70/30847PublishedCited by 3 opinions
1Opinion of the Court
Kichaedson, Judge:
The merchandise in this case, described on the invoice as “Composite PDE 82NI/AL18”, was exported from Can*102ada in October, 1968, and classified in liquidation upon entry at Buffalo-Niagara Falls, EY. under TSUS item 657.50 as modified by T.D. 68-9 as articles of nickel, not coated or plated with precious metal, at the duty rate of 16 per centum ad valorem. It is claimed by the plaintiff-broker that the merchandise should be classified under TSUS item 620.82 as modified by T.D. 68-9 as nickel powders, free of duty.
It is admitted in the pleadings before the court that the…
2Cases cited6 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1972
- C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1972
- Riss & Co. v. Association of Western RailwaysDistrict Court, District of Columbia · 1958
- Bailey v. United StatesUnited States Customs Court · 1943
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3Cited by3 opinions
- Zwicker Knitting Mills v. United StatesUnited States Customs Court · 1979
- Carter Footwear, Inc. v. United StatesUnited States Court of International Trade · 1987
- United States v. C.J. Tower & Sons of Buffalo, Inc.Court of Customs and Patent Appeals · 1975