C. J. Tower & Sons v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, C.D. 1872, overruling the importer’s protest and sustaining the collector’s classification of the instant merchandise as ferrosilicon, containing 8 per centum or more of silicon, and less than 30 per centum, dutiable at one cent per pound under paragraph 302(i) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. The actual silicon contents of the two importations of ferrosilicon in controversy are 16.10 and 16.57 per centum, respectively.

It…