Tower v. United States

LawreNCE, Judge:

A commodity described on the commercial invoice accompanying the entry herein as “Abrasive Sludge 81” and imported from Canada was classified by the collector of customs as “Ferrosilicon, containing 8 per centum or more of silicon and less than 30 per centum” within the provisions of paragraph 302 (i) of the Tariff Act of 1930 (19 U. S. C. §1001, par. 302 (i)), as modified by the trade agreement between the United States and Canada (74 Treas. Dec. 235, T. D. 49752), and duty was accordingly assessed thereon at the rate of 1 cent per pound on the silicon contained therein.

Plaint…