S. G. B. Steel Scaffolding & Shoring Co. v. United States

Lane, Judge.

This appeal is from the decision and judgment of tbe United States Customs Court reported at 70 Cust. Ct. 158, C.D. 4423, 361 F. Supp. 631 (1973), dismissing the civil action brought to challenge the Begional Commissioner’s classification of certain imported shore frames within item 657.20 TSUS as other articles of iron or steel. We affirm.

Appellant contends that the imported shore frames are merely an improved version of a single-pole vertical shore and should be classified within item 664.10 TSUS relating to elevators, hoists, winches, cranes, jacks, etc. The trial court which…