C. J. Tower & Sons v. United States

Lawrence, Judge:

Merchandise, described in the invoices as ‘Abrasive Furnace Ferro Silicon,” was classified by the collector of *258customs as “ferrosilicon containing 8 per centum or more of silicon and less than 30 per centum” of the kind made dutiable in paragraph 302 (i) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 302 (i)), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, at the rate of 1 cent per pound on the silicon content.

By its protest, plaintiff claims that the merchandise is free of duty, pursuant to the terms of paragraph 1664 of said…