Hohenstein v. Hedden

Citations

• 38 F. 94
• 1889 U.S. App. LEXIS 2792

Syllabus

<p>1. Customs Duties — Construction of Statutes. The provision of section 2499 of the Revised Statutes, (as amended by the act of March 3, 1883,) that “if two or more rates of duty should be applicable to any imported-article, it shall be classified for duty under the highest of such' rates, ” applies to a manufactured article.composed partly of metal and partly of paper, the latter being the material of chief value.</p> <p>2. Same. Paper lamp-shades, with rings of wire at the top and bottom to hold the paper in position, and with a wire frame-work across the top to hold the shade on the chimney of the lamp, the metal constituting a substantial part of the article both in value and in use, are by virtue of section 2499. Rev. St., dutiable at 45 per centum under the provision in Schedule O Of the tariff act of March 3, 1883, for “manufactures, articles, or wares not specially enumerated or provided for in this act, composed wholly or in. part of iron, * * * or any other metal, ” etc., and not at 15 per centum under the provision in Schedule M of the same act for “paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this act. ”</p>