Rogers v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here on appeal from a decision of the Circuit Court, Southern District of New York, affirming a decision of the board of general appraisers which affirmed a decision of the collector of the port of New York.
1Per curiam
The merchandise in issue is gauge glasses. They are sections of glass tubes, entirely finished so far as any further work of the glassmaker is concerned, and ready to be mounted into a construction of which they form a factor, permanently connected with metallic and rubber portions, for the gauging of liquids in closed vessels, to which the constructions are attached. The collector classi*547fied them under paragraph ioo of the tariff act of 1897, Act July 24, 1897, 30 Stat. 157 [U. S. Comp. St. 1901, p. 1633], which reads:
“Par. 100. Glass bottles, decanters, or other vessels or articles of…
2Cited by1 opinion
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