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113 F. 996

Docket No. 2,934.

Steinhardt v. United States

United States Circuit Court for the Southern District of New York

Decided March 12, 1902.)

United States Circuit Court for the Southern District of New York · decided 1902-03-12

<p>Customs Duties — Metal Beads.</p> <p>Metal beads should be assessed under Act 1897, par. 193, as articles composed wholly or in part of iron, steel, or other metal, and not under paragraph 408, as articles composed wholly or in part of beads.</p>

Cited by 2 later decisions — most recently May 1905

1 federal appellate · 1 district ·

2 counsel of record

Key passage — most relied on by later courts

““408. (a) Beads of all kinds, not threaded or strung, 35 per centum ad valorem. “408. (b) Eabrics, nets or nettings, laces, embroideries, galloons, wearing apparel, ornaments, trimmings and other articles not specially provided for in this act, composed wholly or in part of beads or spangles, made of glass or paste, gelatine, metal or other material, but not composed in part of wool, 60 per centum ad valorem.” Act July 24, 1897, c. 11, § 1, Schedule N, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673], “193. Articles or wares not specially provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured, 45 per centum ad valorem.” Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645].”

quoted by 1 later decision, including United States v. Buettner

Good law ✅— No negative treatment on recordhow we know

Decided 1902-03-12

View the full empirical analysis of this case →

¶1Customs Duties — Metal Beads.

¶2Metal beads should be assessed under Act 1897, par. 193, as articles composed wholly or in part of iron, steel, or other metal, and not under paragraph 408, as articles composed wholly or in part of beads.

¶3Appeal by the Importers from a Decision of the Board of .United States General Appraisers.

¶4Albert Comstock, for the importers.

¶5Charles D. Baker, Asst. U. S. Atty.

¶6COXE, District Judge

¶7(orally). The articles imported in this case are metal beads. The collector after first assessing them under paragraph 193 of the act of 1897, reliquidated the entry and assessed them under. paragraph 408 of the same act, as “articles composed wholly or in part of beads.” The importers protest insisting that they should have been assessed under the paragraph first chosen by the collector, namely, as “articles composed wholly or in part of iron, steel or other metal.”

¶8It is entirely clear that these metal beads are not articles composed wholly or in part of beads, because they happen to be strung upon a cotton thread. Indeed, it is not strenuously argued for the collector that such is the correct construction of paragraph 408. The contention of the importer is correct and the beads in question should be assessed under paragraph 193 of said act.

¶9'The decision of the board of general appraisers is reversed.

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