Irwin 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 was an application by Thomas Irwin & Sons, importers, for a review of the decision of the board of general appraisers reversing the decision of the collector of the port of New York as to the rate of duty on. certain imports. The circuit court reversed the decision of the board, and affirmed that of the collector. 62 Fed. 150. The importers appeal.
1Per curiam
This appeal from the circuit court involves the question whether the fine powder known as “hydrate of alumina,” and manufactured from the crude mineral known as “bauxite,” should be classified for tariff purposes, under the free list of the tariff act of October 1, 1890, as bauxite, or as alumina, under paragraph 9 of tlie same act, and dutiable at six-tenths of one cent per .pound. The opinion of Judge Coxe (62 Fed. 150) states clearly and at length the various reasons which induced him to affirm the decision of the collector, and to hold that the article was not bauxite, but was dutiable…
2Cases cited1 opinion
- In re IrwinU.S. Circuit Court for the District of Southern New York · 1894
3Cited by1 opinion
- C. J. Tower & Sons v. United StatesCourt of Customs and Patent Appeals · 1937