Legal Opinion

United States v. Dana

Court of Appeals for the Second Circuit

Decided January 5, 1900No. 69PublishedCited by 8 opinions

Appeal from the Oircuit Court of the United States for the Southern District of New York.

1Opinion of the Court

WALLACE, Circuit Judge.

This appeal involves the dutiable classification, under the tariff act of 1894, of “ferrochrome,” a product obtained by smelting chromic ore, and used in the manufacture of steel.

The importations were classified by the collector under section 3 of the act, as “manufactured articles not enumerated or provided for,” and subjected to duty at 20 per centum ad valorem. Upon an appeal by the importers, the hoard of general appraisers affirmed the action of the collector, and the circuit court reversed that decision. 91 Fed. 522. The circuit court held that the articles should…

2Cases cited2 opinions

  1. Pickhardt v. MerrittSupreme Court of the United States · 1889
  2. Murphy v. ArnsonSupreme Court of the United States · 1878

3Cited by8 opinions

  1. United States v. Steinberg Bros.Court of Customs and Patent Appeals · 1959
  2. J. M. P. R. Trading Corp. v. United StatesUnited States Customs Court · 1954
  3. United States v. Roesseler & Hasslacher Chemical Co.Court of Appeals for the Second Circuit · 1905
  4. Steinberg Bros. v. United StatesUnited States Customs Court · 1958
  5. Friedman v. United StatesUnited States Customs Court · 1959

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