Tower & Sons v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, T. D. 38789 (G. A. 8451)
1Opinion of the CourtBarber, Judge
The relevant parts of duty paragraph 110 and free entry paragraph 518 of the tariff act of 1913 are as follows:
110. Steel bars * * * if made by the Bessemer, Siemens-Martin, open-hearth, or similar processes, not containing alloys, such as nickel, cobalt, vanadium, chromium, tungsten, or wolfram, molybdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys.
518.* * * wrought iron and scrap and scrap steel; but nothing shall be deemed scrap iron or scrap steel except secondhand or waste or refuse iron or steel fit only to be remanufactured.
It is not denied that the imported…
2Cited by8 opinions
- S.G.B. Steel Scaffolding & Shoring Co. v. United StatesUnited States Customs Court · 1979
- United States v. Geo. S. Bush & Co.Court of Customs and Patent Appeals · 1928
- Watson v. York Metal & Alloys Co.Court of Customs and Patent Appeals · 1927
- Olavarria & Co. v. United StatesUnited States Customs Court · 1948
- Tower v. United StatesUnited States Customs Court · 1954
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