Crucible Steel Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of General Appraisers. These proceedings were brought by the Crucible Steel Company of America for review of a decision affirming the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
TOWNSEND, Circuit Judge.
The merchandise in question consists of what is known as “sheet steel in strips,” and was assessed for duty under the provisions of paragraph 135 of Tariff Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1638], which provides for “sheets and plates and steel in all forms and shapes not specially provided for.” It is admitted that this classification was correct. An additional duty was also assessed upon said merchandise under the provisions of paragraph 141 of said act, c. 11, § 1, Schedule C, 30 Stat. 162 [U. S. Comp. St. 1901, p.…
2Cases cited2 opinions
- Boker v. United StatesCourt of Appeals for the Second Circuit · 1903
- United States v. WetherellCourt of Appeals for the First Circuit · 1894
3Cited by2 opinions
- Gulf States Reorganization Group, Inc. v. Nucor CorporationCourt of Appeals for the Eleventh Circuit · 2013
- Wilcke v. United StatesU.S. Circuit Court for the District of Southern New York · 1904