C. J. Tower & Sons v. United States

Garrett, Judge,

delivered tbe opinion of the court:

The merchandise here involved, imported from Canada, was invoiced as “Bauxite Ore Concentrates Grade ‘H’ Leached, Unground.” The Collector of Customs classified it under paragraph 214 of the Tariff Act of 1930, taking duty at 30 per centum ad valorem; importers *333protested, claiming it to be properly classifiable as refined bauxite; under paragraph 6 of the act, with duty at one-half of 1 cent per pound.. The United States Customs Court, Third Division, overruling the-protest, sustained the action of the collector, and importers appealed to this…