George Riggs & Co. v. United States

Citations

• 131 F. 568
• 1904 U.S. App. LEXIS 4930

Syllabus

<p>1. Customs Duties — Classification—Figured Cotton Cloth.</p> <p>In the main part of paragraphs 300, 307, Tariff Act July 24, 1897, c. 11, § 1, Schedule I, 30 Stat. 176 [U. S. Comp. St. 1901, pp. 1656, 1657], there is prescribed a scale of duties for cotton cloth, varying in rate according to certain physical conditions of the fabric, as whether bleached, dyed, colored, stained, painted, or printed, and whether of specified conditions of weight and thread count; and in a proviso to each of these paragraphs there is prescribed a different scale of duties, varying according to the same tests, except as to weight, but regulated by additional conditions as to the value of the cloth. Paragraph 313 of said act, c. 11, § 1, Schedule I, 30 Stat. 178 [U. S. Comp. St 1901, p. 1659], provides that such cloth shall, if subjected to certain figuring processes, pay a duty “in addition to the duty herein provided for other cotton cloth of the same description, or condition, weight, and count of threads.” Held, that the expression, “same description, or condition,” as thus used, has no reference to the.condition concerning value prescribed in the provisos to paragraphs 306, 307, and that, when cotton cloth is of such character as to become liable to the additional duty prescribed in paragraph 313, such duty should be additional only to that provided in the main part of paragraph 306 or 307, and not to that prescribed in said provisos to those paragraphs, conditioned on the value of the fabric.</p>