Strouse v. United States

MartiN, Judge,

delivered tfie opinion of the court:

The merchandise involved in this case is Bessemer cold-rolled steel, imported in 1910 for use as material in the manufacture of *185corset clasps and steels. The imported metals are 3 inches in width and vary from 0.022- to 0.027 in thickness; they come in coils about 60 feet long.

The collector placed the importation under the classification contained in paragraph 135, for “steel in strips, not thicker than number fifteen wire gauge and not exceeding five inches in width, whether in long or short lengths, in coils or otherwise, and whether rolled…