Buehne v. United States

Citations

• 140 F. 772
• 1905 U.S. App. LEXIS 4830

Syllabus

<p>1. Customs Duties — Classification—Steel Wool.</p> <p>Steel' wool, consisting of tbe filaments or shavings produced by passing toothed knives over steel wire, is dutiable under paragraph 135, Schedule O, § 1, Tariff Act July 24, 1897, c. 11, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1638], relating to “steel in all forms and shapes,” rather than under paragraph 193, 30 Stat 167 [U. S. Comp. St. 1901, p. 1645], as articles composed of steel “not specially provided for.”</p> <p>2. Same — Abticles Made Fbom Wibe.</p> <p>With reference to steel wool, an article produced from steel wire by a. shaving process resulting in the destruction of the wire, TieW, that the proviso in paragraph 137, Schedule O, § 1, Tariff Act July 24, J.897, c. 11, 30 Stat. 161 [U. S. Comp. St. 1901, p. 1639], prescribing for “articles made from * * * steel wire” the same rate of duty that is “imposed upon the wire used in the manufacture of such articles,” was not intended to apply to merchandise of this character, inasmuch as the duty on wire depends upon its gauge, and the gauge of the wire used in producing the steel wool cannot be determined by the customs officers by inspection or analysis.</p>