F. L. Smidth & Co. v. United States

Ford, Judge:

This action is brought by protest duly filed against the action of the appropriate customs officials at the port of Los Angeles in classifying an importation of certain “steel tires,” which are parts of rotary kilns used in the production of cement, under item 661.30 of the Tariff Schedules of the United States (TSUS) which provides as follows:

Industrial and laboratory furnaces and ovens, nonelectric, and parts thereof_ 19% ad val.

Plaintiff, in its protest, made various claims but has limited its case to the claim that the imported articles are properly dutiable at the rate *278of…