Buehne v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question (G. A. 5,927, T. D. 26,061) affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by the Buehne Steel Wool Company.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise consists of what is known as “steel wool.” The collector classified it for duty, under paragraph 193 of the act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 167 [ U. S. Comp. St. 1901, p. 1645]), as a “nonenumerated article manufactured of steel.” The Board reversed the classification of the collector and assessed it under paragraph 135 of said act, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1638], providing for “steel in all forms and shapes, not specially provided for.” The importers claimed that it should have been assessed under…
2Cited by3 opinions
- United States v. Buehne Steel Wool Co.U.S. Circuit Court for the District of Southern New York · 1907
- Buehne Steel Wool Co. v. United StatesCourt of Appeals for the Second Circuit · 1907
- United States v. C. Newman Wire Co.U.S. Circuit Court for the District of Southern New York · 1907