J. R. Simon & Co. v. United States

Citations

• 131 F. 649
• 1904 U.S. App. LEXIS 4941

Syllabus

<p>1. Customs Duties — Classification—Deawn Work — Flax Fabrics — Imitation Lace.</p> <p>Held, that articles of so-called “drawn work,” composed of flax, made by drawing some of the threads and tying and looping them with other threads to form figures, are not dutiable as articles made in imitation of iace, under Tariff Act July 24, 1897, c. 11, § 1, Schedule J, par. 339, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1602], but as fabrics of flax under paragraph 346 of said act (30 Stat. 181 [U. S. Comp. St. 1901 p. 1663]).</p> <p>2. Same — Countable Flax Fabrics — Drawn Work; — Variation in Thread .Count.</p> <p>In construing the provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule J, par. 346, 30 Stat. 181 [U. S. Comp. St. 1901, p. 1663], of different •rates of duty on fabrics of flax, varying according to thread count, etc., held that it is not necessary that a fabric should be homogeneous throughout in order to bring it within said paragraph, and that the paragraph may include so-called “drawn work” from which some of the threads have been removed. ;</p>