Douglass & Berry v. United States

Citations

• 123 F. 993
• 1901 U.S. App. LEXIS 4670

Syllabus

<p>L Customs Duties—Classification—Cotton Table Damask.</p> <p>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.</p> <p>8. Same—Damask Articles.</p> <p>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.”</p>