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

A majority of the Third Division of the United States Customs Court (C.D. 2194) overruled the action of the Collector of Customs at the port of Buffalo, N.Y., in classifying Red Top seed under Par. 763 of the Tariff Act of 1930 as modified by T.D. 51802 as “bent-grass (genus agrostis).” The Government appeals and asks a reversal arguing:

1. Legislative history-wise and common meaning-wise the seed known as red top is within the purview of par. 763, as modified, supra, for “bent-grass seed (genus agrostis)”.

2. Appellee, plaintiff below, has failed by its proof to overcome the presumption of…