Boye Needle Co. v. United States

The merchandise consists of coiled round steel wire smaller than No. 16 wire gauge. The importation was assessed with duty under the classification of “articles manufactured * * * of wire,” within the provisions of paragraph 135 of the tariff act of 1909.

The importers protested, claiming the merchandise to be simply wire and not articles manufactured of wire.

The protest was submitted upon evidence to the Board, of General Appraisers and was overruled, from which decision the importers now appeal.

A sample of the merchandise is before the court and the testimony explains its origin and uses.…