Legal Opinion

Rowley v. United States

United States Customs Court

Decided March 29, 1972No. C.D. 4347Published

1Opinion of the Court

Landis, Judge:

The issue in this case covering 59 protests, consolidated and tried at Laredo, Texas, the port of entry, is whether masonry units, commercially known as solar screen hollow building tile, exported from Mexico, and entered at Laredo during the period June 17, 1959 through August 27, 1963, were properly classified by customs as manufactures of earthy or mineral substances, not specially provided for, under paragraph 214 of the Tariff Act of 1930, as modified, or should be classified ¡as contended by plaintiffs, as brick, not specially provided for, under paragraph 201(b) of the…

2Cases cited1 opinion

  1. Rowley v. United StatesUnited States Customs Court · 1967

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