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

C.D. 4559; Court No. 70/30847-7548.

381 F.Supp. 979 (1974)

C. J. TOWER & SONS OF BUFFALO, INC., a/c Metco, Inc. v. UNITED STATES.

United States Customs Court.

September 26, 1974.

Attorney(s) appearing for the Case

Serko & Sklaroff, New York City, (Murray Sklaroff, New York City, of counsel), for plaintiff.

Carla A. Hills, Asst. Atty. Gen., (Frederick L. Ikenson and Wesley K. Caine, New York City, trial attys.), for defendant.

RICHARDSON, Judge:

The merchandise in this case, described on the invoice as "Composite PDR 82NI/AL18", was exported from Canada in October, 1968, and classified in liquidation upon entry at Buffalo-Niagara Falls, N. Y. under TSUS item 657.50 as modified by T.D. 68-9 as articles of nickel, not coated or plated with precious metal, at the duty rate of 16 per centum ad valorem. It is claimed by the plaintiff-broker that the merchandise should be classified under...

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