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C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES

C.D. 3840; Protest 67/67442-5494.

304 F.Supp. 1187 (1969)

C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES.

United States Customs Court, Third Division.

June 3, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz, New York City, of counsel) for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Mollie Strum, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, Judges.

RICHARDSON, Judge:

The merchandise of this protest consists of certain plastic film exported from Canada and entered at Buffalo on September 8, 1966, and classified in liquidation under item 771.42 of the Tariff Schedules of the United States as "other" film, strips, and sheets wholly or almost wholly of rubber or plastics, which are flexible and unsupported, and not of cellulosic plastics material, at the rate of duty of 12.5 per centum ad valorem. The film is composed...

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