Tower v. United States

Lawrenoe, Judge:

This case presents for our consideration the proper classification of an imported commodity described on the commercial invoices as “Abrasive Sludge 81.” It was classified by the collector of customs under the provision for—

*47Ferrosilicon, containing 8 per centum or more of silicon and less than 80 per centum.

and duty was assessed thereon at the rate of 1 cent per pound on the silicon contained therein under paragraph 302 (i) of the Tariff Act of 1930, as modified by the trade agreement between the United States and Canada, effective January 1, 1939, 74 Treas. Dec. 235, T. D.…