
    BOKER et al. v. UNITED STATES.
    (Circuit Court, S. D. New York.
    May 31, 1902.)
    No. 2,456.
    1. Tariff Duties—Sheet Steel Strips.
    Strips of steel from 1 to 6 inches wide, in coils of 100 feet or more in length, varying in thickness from No. 10 wire gauge to No. 30, and shaped by passing through cold rolls, are, when of sufficient value, dutiable under Tariff Act 1894, par. 124, providing for sheet steel in strips, valued above 4 cents per pound: otherwise, under paragraph 122, providing for steel in all forms and shapes not otherwise provided for.
    Appeal by H. Boker & Co. from a decision of the board of United States general appraisers, which affirmed the decision of the collector of customs at the port of New York.
    The following is the opinion of the board of general appraisers:
    We find that Messrs. Hermann Boker & Co. and Mr. F. S. Pilditch imported into the port of New York since August 28, 1894, as specified in the schedule annexed, quantities of steel, upon which duty was assessed at 40 per centum ad valorem, under the provisions of paragraph 124 of the tariff act of said August 28th, and which is claimed to be dutiable according to its value per pound, as steel in all forms and shapes, provided for in paragraph 122 of said act. Second. We further find said steel to be cold-rolled sheet steel, in strips, varying in width from less than 1 inch to not exceeding 6 inches, and mostly in coils exceeding 100 feet in length, and varying in thickness from No. 10 wire gauge to No. 36, and possibly in some instances thinner than No. 36. Said steel varied in value as well as in dimensions, a portion being at less than 4 cents a pound, and a greater portion above 4 cents a pound, as appears by the various invoices and the returns of the appraiser thereon. Paragraph 148 of the act of October 1, 1890, provided that flat steel wire or sheet steel in strips, whether drawn through dies or rolls, untempered or tempered, of whatsoever width, 2 5/3000 of an inch thick, or thinner, ready for use or otherwise, should pay a duty of 50 per centum ad valorem. The United States circuit court of appeals for the First circuit, in U. S. v. Wetherell, 13 O. O. A. 264, 65 Fed. 987, reviewed several decisions of the board upon merchandise identical in character with the steel in question, and found it to be sheet steel in strips, and held it to be dutiable at 50 per centum ad valorem, under the paragraph last above mentioned. That paragraph, in so far as it related to flat steel wire or sheet steel in strips, was limited in its application to strips of a certain maximum thickness; while the corresponding provision in the present tariff limits its application to flat steel wire or sheet steel in strips above a certain minimum value. It will be observed that paragraph 122 of the act of 1894 covers steel in all forms and shapes, not specially provided for in the act. We do not find any other provision in the existing tariff which we can say with confidence is applicable to merchandise like that portion of the steel in question which is valued at not above 4 cents per pound. It is our opinion, therefore, that the steel embraced in these several importations which Is valued above 4 cents per pound was lawfully assessed at 40 per centum ad valorem, under the provisions of paragraph 124, and that the steel valued at not over 4 cents per pound is dutiable according to its value at the rates provided in paragraph 122. The claims in the various protests as to the steel valued not above 4 cents per pound are sustained, and the several decisions of the collector as to the steel valued above 4 cents per pound are affirmed.
    Albert Comstock, for importers.
    Charles D. Baker, Asst. U. S. Atty.
   LACOMBE, Circuit Judge

(orally). This is steel; it is sheet steel; it is in strips. The decision of the board is affirmed.  