United States v. Sellers
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision of the Board of General Appraisers followed a previous decision reported as G. A. 6,472 (T. D. 27,684), and sustained protests of W. B. Sellers against the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HOUGH, District Judge.
The merchandise under consideration consists of steel plates intended to be engraved and used in the printing of steel engravings, and so-called monogram dies, which are small plates on which monograms are to be engraved. The collector assessed duty under Tariff Act July 24, 1897, c. 11, § 1, Schedule C, par. 193, 30 Stat. 167 (U. S. Comp. St. 1901, p. 1645). The Board' of General Appraisers sustained the protest, holding the goods properly dutiable as steel plates under paragraph 135, with additional duty as polished steel plates under paragraph 141.
These plates are…
2Cases cited2 opinions
- United States v. Buehne Steel Wool Co.U.S. Circuit Court for the District of Southern New York · 1907
- United States v. C. Newman Wire Co.U.S. Circuit Court for the District of Southern New York · 1907
3Cited by2 opinions
- Cronite Co. v. United StatesUnited States Customs Court · 1957
- Sellers v. Cronite Co.Court of Customs and Patent Appeals · 1957