Douglass & Berry v. United States

District Court, S.D. New York April 19, 1901

Douglass & Berry v. United States, 123 F. 993 (1901)

1901 U.S. App. LEXIS 4670

Opinion of the Court

TOWNSEND, District Judge.

The merchandise in question consists of cotton table covers, doilies, and napkins, on which duty was assessed by the collector under the provisions of the tariff act of July 24, 1897, c. 11, § 1, Schedule I, par. 322, 26 Stat. 179 (U. S. Comp. St. 1901, p. 1661), for “manufactures of cotton not specially provided for,” and is claimed by the importers to be dutiable under the provision of paragraph 321 of the same act, for “cotton table damask, forty per centum ad valorem.”

On the authority of United States v. Van Blankensteyn, 5 C. C. A. 579, 56 Fed. 474, 11 U. S. App. 687, and In re White (C. C.) 53 Fed. 787, the decision of the board of general appraisers is affirmed.

Reference

Full Case Name: DOUGLASS & BERRY v. UNITED STATES
Status: Published
Syllabus: L Customs Duties—Classification—Cotton Table Damask. The term “cotton table damask,” in Tariff Act July 24, 1897, e. 11, § 1, Schedule I, par. 321, 30 Stat. 179 (U. S. Comp. St. 1901, p. 1661), is the trade-name for cotton damask in the piece, or cotton damask cloth, and does not include completed articles made out of such material, and advanced by manufacture beyond the condition of mere cloth. 8. Same—Damask Articles. Cotton damask doilies, napkins, and table covers or cloths, in a completed condition, ready for use, are dutiable under Tariff Act July 24, 1897, c. 11, § 1, Schedule I, par. 322, 30 Stat. 179 (U. S. Comp. St. 1901, p. 1661), as “manufactures of cotton not specially provided for,” and not under paragraph 321 of said act (page 1661), as “cotton table damask.”