Newman 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. The Circuit Court reversed a decision of the Board of General Appraisers, G. A. 6,157 (T. D. 26,731), which sustained the protest oí the present appellant, an importer.
1Per curiam
The merchandise consists of steel articles used' for drawing wire called “draw-plates” and “wortles.” These articles were classified for duty under the so-called “catch-all” paragraph of the metal schedule of the tariff act of 1897 as articles manufactured of steel not specially provided f,or. The importer protested, claiming that they should be assessed under paragraph 135 of the act (Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1638]) as “plates and steel in all forms and shapes not specially provided for.” The Board of Appraisers sustained this…
2Cited by1 opinion
- Theodore W. Morris & Co. v. United StatesCourt of Appeals for the Second Circuit · 1909