1. The duty on braces and suspenders is,
eo nomine,
fixed by the twenty-second section of the Act of March 2, 1861, 12
Stat. 191, and the thirteenth section of the Act of July 14, 1862,
id., 656.
2. Merchandise technically and commercially known as braces and
suspenders is subject to the duty imposed upon them, although it
would otherwise fall under the general designation applicable to
other articles.
In 1873, Davies & Co. imported into the port of New York
certain merchandise, on which the collector imposed and collected a
duty of fifty percent, under the eighth section of the Act of July
14, 1862, 12 Stat. 552. The importers insisted that they were
liable only to a duty of thirty-five percent, under the
twenty-second section of the Act of March 2, 1861,
id.,
191, and the thirteenth section of the Act of July 14, 1862,
id. 556.
A reduction, under the Act of June 6, 1872, 17
id. 231,
was allowed.
It was admitted at the trial of the suit brought by Davies &
Co. against the collector that the goods were:
1. Suspenders or braces manufactured of rubber, cotton, and
silk; cotton being the component material of chief value.
2. Suspenders or braces manufactured of rubber, cotton, and
silk; cotton being the component material of chief value, and the
silk, being a few threads, only used for purposes of
ornamentation.
It also appeared that they were commercially known as suspenders
or braces, and that these terms are synonymous.
Judgment having been rendered for the plaintiffs, the collector
sued out this writ of error.
Page 96 U. S. 136
MR. JUSTICE HUNT delivered the opinion of the Court.
The twenty-second section of the Act of March 2, 1861, 12 Stat.
191, imposed a duty of thirty percent on "braces, suspenders,
webbing, or other fabrics, composed wholly or in part of
india-rubber, not otherwise provided for."
The eighth section of the Act of July 14, 1862,
id.,
552, imposes the following duty: "On manufactures of india-rubber
and silk, or of india-rubber and silk and other materials, fifty
percent
ad valorem."
The thirteenth section imposes:
"In addition to the duties heretofore imposed by law on braces,
suspenders, webbing, or other fabrics composed wholly or in part of
india-rubber, not otherwise provided for, five percent
ad
valorem."
Id., 555, 556.
In Schedule C of the Act of July 30, 1846, 9
id. 44,
the same provision is made, in these words: "Thirty percent ad
valorem on braces, suspenders, webbing, or other fabrics, composed
wholly or in part of india-rubber, not otherwise provided for."
The same designation and the same duty are found in the seventh
subdivision of sec. 5 of the Act of Aug. 30, 1842, where they do
not exceed two dollars per dozen in value. 5
id. 555.
It thus appears that for thirty years prior to this importation,
and in four different statutes, braces and suspenders, composed
wholly or in part of india-rubber, had been a subject of duty, eo
nomine; and in the same statute where a duty of fifty percent is
imposed on other manufactures of which rubber is a component
material, which it is now sought to apply to braces and suspenders,
braces and suspenders containing that material are, by name,
charged with an additional duty of five percent.
It is not material that in one kind of suspenders cotton was the
component of chief value, and that each contained some proportion
of silk. If they are technically and commercially braces and
suspenders composed in part of india-rubber, they take their
dutiable character from that source, and not from
Page 96 U. S. 137
the fact that they would otherwise fall under the general
designation applicable to other subjects.
Under the principles of the cases already decided, it is clear
that excessive duties were exacted, and that the rulings of the
judge on the trial were correct.
Judgment affirmed.