Buehne Steel Wool Co. v. United States
Court of Appeals for the Second Circuit
Cross-Appeals from the Circuit Court of the United States for the Southern District of New York. These causes come here upon appeals by the importer and the government, neither of whom appear to be satisfied with the classification of the articles imported which has been approved by the Board of General Appraisers and the Circuit Court. For decision below, see 154 Fed. 93, affirming a decision of the Board of United States General Appraisers, G. A. 6,406 (T. D. 27,536).
1Opinion of the Court
LACOMBE, Circuit Judge.
The importations were under the tariff act of 1897. The relevant paragraphs are as follows:
“Par. 135. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars and tapered or beveled bars; mill shafting; pressed, sheared, or stamped shapes; saw plates, wholly or partially manufactured; hammer molds or swaged steel; gun-barrel molds not in bars ; alloys used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron-molded steel eastings; sheets and plates and steel…
2Cases cited1 opinion
- Buehne v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
3Cited by2 opinions
- United States v. EimerCourt of Customs and Patent Appeals · 1940
- United States v. QuaintanceCourt of Customs and Patent Appeals · 1917