Hoeninghaus & Curtis v. United States

Citations

• 131 F. 570
• 1904 U.S. App. LEXIS 4931

Syllabus

<p>1. Customs Duties — Component Material of Chief Value — Rule of Ascertainment.</p> <p>Held, that the provision in Tariff Act July 24, 1897, c. 11, § 7, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], that “the value of each component material shall he determined by the ascertained value of such material in its condition as found in the article,” does not mean the value of the materials as they go into the hands of the manufacturer, but when in the condition that nothing remains to be done to them by the manufacturer, except to put them together to make the completed product.</p> <p>2. Same — Warping Not Part of Process of Weaving.</p> <p>Held, that warping is not a part of the process of weaving, and that, in determining, under the provisions of Tariff Act July 24, 1897, c. 11, § 7, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693], the component material of chief value in fabrics having a silk warp and a cotton weft, the cost of warping should be included wholly in the value of the silk component, and not distributed between the silk and the cotton.</p>