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

FORD, Judge:

The cases listed above, consolidated for the purpose of trial, involve certain steel castings which were classified as parts of furnaces under item 661.30, Tariff Schedules of the United States, and subject to duty at the rate of 19 per centum ad valorem.

Plaintiffs contend said merchandise is properly subject to classification as parts of conveyors as provided for in item 664.10, Tariff Schedules of the United States, which provides for duty at the rate of 10.5 per centum ad valorem. Alternatively, it is the position of plaintiffs that said merchandise consists of parts of…