Case Name: Protest 940074-G of C. J. Tower & Sons (Buffalo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-04
Citations: 3 Cust. Ct. 489
Docket Number: No. 42756
Parties: Protest 940074-G of C. J. Tower & Sons (Buffalo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 489–489

Head Matter:
No. 42756.
Protest 940074-G of C. J. Tower & Sons (Buffalo).

Opinion:
Opinion by
Evans, J.
It was established that the product in question is an oatmeal used principally for feed for poultry and hogs and that it is a byproduct obtained in the milling of oats or cereals. It was therefore held dutiable at 10 percent under paragraph 730 as claimed.