Athenia Steel & Wire Co. v. United States
Court of Customs and Patent Appeals
Transferred from United States Circuit Court for Southern District of New York, Abstract 22752 (T. D. 30364).
1Opinion of the CourtDe Vries, Judge
This controversy is over what is conceded to be steel in the form of bands or strips about 3 inches wide, one-eighth of an inch thick, and 30 feet and over in length, imported in coils. The collector at the port of New York classified them for dutiable purposes as “steel in all forms and shapes not specially provided for,” under paragraph 135 of the tariff act of 1897. Its pertinent provisions are:
135. Steel ingots; * * * sheets and plates and steel in all forms and shapes not specially provided for in this act. * * *
The appellants here, protestants below, made several claims in their…
2Cases cited1 opinion
- Worthington v. RobbinsSupreme Court of the United States · 1891
3Cited by33 opinions
- United States v. BokerCourt of Customs and Patent Appeals · 1915
- United States v. LyonCourt of Customs and Patent Appeals · 1913
- United States v. Snow's United States Sample Express Co.Court of Customs and Patent Appeals · 1918
- Drakenfeld & Co. v. United StatesCourt of Customs and Patent Appeals · 1919
- United States v. Lorsch & Co.Court of Customs and Patent Appeals · 1917
28 more not listed; retrieve them via the Exa API.