Samuel Schiff & Co. v. United States

Citations

• 140 F. 63
• 1905 U.S. App. LEXIS 4755

Syllabus

<p>1. Customs Duties — Classification—Straw Braids or Plaits for Hats.</p> <p>Held, that certain merchandise, consisting of wide braids or plaits of straw, fastened together so as to form rectangular strips measuring about 18 by 36 inches, are not dutiable as hats partly manufactured, under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 409, 30 Stat. 189 [U. S. Comp. St. 1901, p. 1673], but as straw braids or plaits, “suitable for making or ornamenting hats,” etc., under the same paragraph.</p> <p>2. Same — Articles Wholly op Straw — Braids Tied with Cotton.</p> <p>A small amount of cotton thread in straw braids will not remove such articles from the provision in Tariff Act July 24, 1897, c, 11, § 1, Schedule N, par. 409, 30 Stat 189 [U. S. Comp. St. 1901, p. 1673), for braids composed “wholly” of straw, where the thread is only used for temporarily tying the ends of the braids to prevent them from unraveling.</p>