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

Rao, Chief Judge:

Certain merchandise invoiced as “Abrasive Sludge” was exported in bulk from Canada and entered at Buffalo, N.Y.

The collector classified this merchandise under paragraph 302 (i) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, which reads as follows:

Ferrosilicon:

Containing 8 per centum or more of silicon and less than 60 per centum,

and assessed duty at the rate there provided, to wit, 0.8 of a cent per pound on the silicon content.

By timely protest, plaintiff…