Langerman & Petty v. United States
U.S. Circuit Court for the District of Southern New York
This • 'as an application by Langerman & Petty, importers, for a review of a decision of the board of general appraisers, sustaining the collector’s classification for duty of certain merchandise imported under the act of October 1, 1890.
1Opinion of the CourtTownsend, District Judge
(orally). The articles in question are commercially known as “lithographic zinc sheets.” The collector classified them for duty, under paragraph 215 of the act of October 1, 1890, as manufactures not specially provided for, composed of zinc, and wbeiher partly or wholly manufactured. The importers protested, claiming that the articles were dutiable under paragraph 213, as “zinc in sheets.” The evidence shows that these articles are coated on one side with a preparation. “They are the ordinary zinc sheets, just as they come from the rolling mill, but the coating is for the special purpose of…
2Cited by6 opinions
- American Express Co. v. United StatesCourt of Customs and Patent Appeals · 1920
- M. W. Zack Metal Co. v. United StatesUnited States Customs Court · 1951
- Burgess Battery Co. v. United StatesUnited States Customs Court · 1947
- Eckstein v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
- American Nickeloid Co. v. United StatesUnited States Customs Court · 1961
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