United States v. C. J. Tower & Sons

This is an appeal from a judgment of the United States Customs Court, First Division, C. D. 1024, sustaining the protest of appellee (a firm of customs brokers) against the classification by the Collector of Customs of certain merchandise, described on the invoice as “Alox-ite — Crude Aluminum Oxide Abrasive-82,” as a “refined bauxite” under the provisions of paragraph 6 of the Tariff Act of 1930 at one-half of 1 cent per pound. The merchandise was claimed to be free of duty under paragraph 1672 as “crude artificial abrasives, not specially provided for.”

The merchandise was exported by the…