United States v. Tower

Worley, Judge,

delivered tbe opinion of tbe court:

Tbis is an appeal from tbe judgment of tbe United States Customs Court, Second Division, rendered pursuant to its decision, C. D. 1337, sustaining tbe protest of appellee, importer.

Merchandise, invoiced and entered as “Abrasive Sludge,” imported from Canada and entered at tbe port of Buffalo, New York, was classified by tbe Collector of Customs as “Ferrosilicon, containing 8 per centum or more of silicon and less tban 30 per centum” pursuant to tbe provisions of paragraph 302 (i) of tbe Tariff Act of 1930, as modified by tbe Canadian Trade…