Arnold Constable Company v. United States

Statement by Mr. Justice BREWER:

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 St. p. 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 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 Fed. Rep. 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 per centum 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 per centum 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 per centum 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 per centum ad valorem.'

W. B. Coughtry and Stephen G. Clarke, for appellants.

Asst. Atty. Gen. Maury, for the United States.

Mr. Justice BREWER, after stating the facts in the foregoing language, delivered the opinion of the court.