C. J. Tower & Sons v. United States

JaciísoN, Judge,

delivered the opinion of tbe court:

This appeal is from the judgment of the United States Customs Court, Second Division, overruling the protest of appellant pursuant to its decision C. D. 1498.

The imported merchandise, the classification of which constitutes the issue here, consisted of an alloy in ingot form of aluminum and silicon together with some unavoidable impurities. It was classified for duty as aluminum silicon under paragraph 302 (j), Tariff Act of 1930, and assessed with duty at the rate of 5 cents per pound.

Appellant challenged that classification and contended…