C. J. Tower & Sons v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, entered pursuant to its decision (C. D. 1595, 32 Cust. Ct. 138) overruling a protest on behalf of the importer against the collector’s classification and duty assessment of elevator sill plates (frequently referred to throughout the record as “feralum sill plates”) under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, 82 Treas. Dec. 305. Duty was assessed at the rate of 22K per centum ad valorem.

■ Appellant claimed the sill plates to be…