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F. L. SMIDTH & COMPANY v. UNITED STATES

C.D. 3141; Protest Nos. 65/23165-85576.

273 F.Supp. 384 (1967)

F. L. SMIDTH & COMPANY v. UNITED STATES.

United States Customs Court, Second Division.

October 5, 1967.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City, Joseph Schwartz and Hadley S. King, New York City, of counsel, for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Harold L. Grossman, Trial Atty.), New York City, for defendant.

Before RAO and FORD, Judges.

FORD, Judge:

This action is brought by protest duly filed against the action of the appropriate customs officials at the port of Los Angeles in classifying an importation of certain "steel tires," which are parts of rotary kilns used in the production of cement, under item 661.30 of the Tariff Schedules of the United States (TSUS) which provides as follows:

        Industrial and laboratory furnaces and ovens, nonelectric,
          and parts thereof...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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