United States v. Hermann Boker & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 154 Fed. 174, reversing a decision of the Board of United States General Appraisers (G. A. 5,929; T. D. 26,-063), which had affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
WARD, Circuit Judge.
The merchandise involved, in this case consists of cold-rolled steel varying from one-half an inch to six inches in width, not over 25/iooo of an inch in thickness, from 50 to 250 feet in length, and put up in the form of coils for importation. The question has been raised successively under the tariff acts of 1890, 1894, and 1897 whether this article falls within the classification of “steel in all forms and shapes not specially provided for,” or within the classification “sheet steel in strips.” It arose first in the United States Circuit Court for the First Circuit. In…
2Cases cited6 opinions
- Sessions v. RomadkaSupreme Court of the United States · 1892
- Fisk v. HenarieSupreme Court of the United States · 1892
- Boker v. United StatesCourt of Appeals for the Second Circuit · 1903
- United States v. WetherellCourt of Appeals for the First Circuit · 1894
- Washington Securities Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1912
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