Braun-Steeple Co. v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of sheets of steel about one thirty-second of an inch in thickness, 6 feet in length, and 3 feet in width, in which perforations have been stamped, forming various fancy designs, was assessed for duty by the collector at the port of San Francisco as articles or wares, not specially provided for, composed of steel, wholly or partly manufactured, at 40 per centum ad valorem under paragraph 399 of the Tariff Act of 1922.

Par. 399. Articles or wares not specially provided for, if composed wholly or in…