Arnold v. United States
147 U.S. 494 (1893)

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U.S. Supreme Court

Arnold v. United States, 147 U.S. 494 (1893)

Arnold v. United States

No. 825

Argued January 13, 16, 1893

Decided February 6, 1893

147 U.S. 494

Syllabus

Knit woolen undershirts, drawers, and hosiery are subject to duty as "wool wearing apparel" under paragraph 396 of § 1 of the Act of October 1, 1890, 26 Stat. 567, 597, c. 1244, and not as "knit fabrics made on frames" under paragraph 392 of the same act.

The appellants imported into the port of New York, by the steamship Alaska, several cases containing knit woolen undershirts, drawers, and hosiery. The collector assessed duty on them, under paragraph 396, § 1, of the Tariff Act of October 1, 1890, 26 Stat. 597, as "woolen wearing apparel." The appellants protested, claiming that the articles were dutiable only under paragraph 392 of the same act, as "knit fabrics made on frames." On this protest, the board of general appraisers, reversing the decision of the collector, held that the merchandise should have been classified as contended by the importers, under paragraph 392, and not under paragraph 396. Thereupon the collector made application to the United States Circuit Court for the Southern District of New York

Page 147 U. S. 495

for a review of the matter. Additional testimony was taken, as authorized by the statute, and on hearing that court reversed the decision of the board of general appraisers and sustained the ruling of the collector. 46 F. 510. From this decision appellants appealed to this Court. Paragraphs 396 and 392 are as follows:

"396. On clothing, ready made, and articles of wearing apparel of every description, made up or manufactured, wholly or in part, not specially provided for in this act, felts not woven, and not specially provided for in this act, and plushes and other pile fabrics, all the foregoing, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, the duty per pound shall be four and one-half times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto sixty percentum ad valorem."

"392. On woolen or worsted cloths, shawls, knit fabrics, and all fabrics made on knitting machines or frames, and all manufactures of every description made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals not specially provided for in this act, valued at not more than thirty cents per pound, the duty per pound shall be three times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto forty percentum ad valorem; valued at more than thirty and not more than forty cents per pound, the duty per pound shall be three and one-half times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto forty percentum ad valorem; valued at above forty cents per pound, the duty per pound shall be four times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto fifty percentum ad valorem. "

Page 147 U. S. 496

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