Tower v. United States

Laweence, Judge:

In C. J. Tower & Sons v. United States, 28 Cust. Ct. 1, C. D. 1381, we held that certain importations of ingots composed of aluminum, silicon, and iron as the principal component elements should properly be classified as ferrosilicon aluminum of the kind made dutiable at the rate of 2K cents per pound in paragraph 302 (j) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 302 (j)), as modified by the trade agreement between the United States and Switzerland, 69 Treas. Dec. 74, T. D. 48093.

In the case now before us, it is not disputed that the merchandise is substantially like…