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

FORD, Judge:

This case involves the question of the propriety of classification of certain merchandise, as “plied nylon yarn, having over 20 turns twist per inch, weighing per length of 450 meters over 150 deniers, valued under 90 cents per pound,” under the provision of paragraph 1301 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and the assessment of duty thereon at the rate of 471/2 cents per pound.

Plaintiff contends that said merchandise is properly dutiable at 5 per centum ad valorem as waste…