United States v. Roesseler & Hasslacher Chemical Co.

Citations

• 137 F. 770
• 70 C.C.A. 346
• 1905 U.S. App. LEXIS 4201

Syllabus

<p>1. Customs Duties — Classification—Ferro-Chrome—Ferro-Molybdenum— Feero-Tungsten—Ferro-Va-nadium—Ferro-Manganess.</p> <p>Ferro-chrome, ferro-molybdenum, ferro-tungsten, and ferro-vanadium, which, like ferro-manganese, are employed as alloys in making steel, which so resemble ferro-manganese that even experts are unable to tell them apart, and which are similar in quality and use to ferro-manganese, though they produce different results, and are not applied at the same stage in the process of making steel, are, by virtue of the similitude clause in section 7, Tariff Act July 24, 1897, e. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], dutiable at the rate applicable to ferro-manganese under paragraph 122 of said act, Schedule C, § 1, 30 Stat. 159 [U. S. Comp. St. 1901, p. 1636].</p> <p>2. Same—Metals Unwrought.</p> <p>In construing the provision in paragraph 183, Tariff Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 166 [U. S. Comp. St. 1901, p. 1645], for “metals unwrought,” held, that “unwrought” implies a metal which is capable of being wrought, and not a substance fit only to be used with other ingredients to produce an entirely different and distinct product, and that ferro-chrome, ferro-molybdenum, ferro-tungsten, and ferro-vanadium. used only in imparting certain qualities to steel, and incapable of being themselves wrought into any useful article, are not within said provision.</p> <p>3. Same—Similitude.</p> <p>The provision in section 7, Tariff Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], that articles not enumerated shall pay the same rate that is applicable to the enumerated article which they most resemble, does not require identity. It is enough if there be a substantial similitude in any of the particulars mentioned in the statute.</p> <p>[Ed. Note.—For cases in point, see vol. 15, Cent. Dig. Customs Duties, § 148.] •</p>