C. J. Tower & Sons of Buffalo, Inc. v. United States

Foed, Judge:

Plaintiff by this action seeks reclassification of certain articles described on the invoices variously as automatic livestock waterers or animal nipple drinkers,1 model Nos. 10094 and 10095, imported from Canada. Customs classified the imported merchandise under item 680.22, TSUS, as valves and similar devices used to control the flow of liquids, and assessed duty thereon at the rate of 11 per centum ad valorem.

Plaintiff contends the merchandise is entitled to entry free of duty as agricultural implements under the provisions of item 666.00, TSUS.

The pertinent statutory…