Robertson v. Edelhoff

Citations

• 132 U.S. 614
• 10 S. Ct. 186
• 33 L. Ed. 477
• 1890 U.S. LEXIS 1879

Syllabus

<p>Bibbons, composed of silk and cotton, in which, silk is the component material of chief value, used exclusively as trimmings for ornamenting hats and bonnets, and having a commercial value only for that purpose, are liable to only 20 per cent duty, under the following provision in , “ Schedule N. — Sundries,”T.n § 2502 of Title 33 of the Revised Statutes, as enacted by the act of March 3, 1883, 22 Stat. 512: “Hats, and so forth, materials for: Braids, .plaits, flats, laces, trimmings, tissues, willow-sheets and squares, used for making or ornamenting, hats, bonnets and hoods, composed of straw, chip, grass, palm-leaf, willow, hair, whalebone, or any other substance or material, not specially enumerated or provided for in this act, twenty per centum ad valorem; ” and are not liable to 50 per cent duty, under the following clause in “ Schedule L.— Silk and Siik Goods,” in the same section, Id. 510: “All goods, wares and merchandise, not specially enumerated or provided for in this act, ■ made of silk, or of which silk is the component material of chief value, fifty per centum ad valorem.”,</p> <p>The present case is controlled, by that of Hartranft v. Langfeld, 125 U. S. 128. It was proper for the Circuit Court to direct a verdict for the plaintiff.</p>