Walker v. Seeberger

Citations

• 149 U.S. 541
• 13 S. Ct. 981
• 37 L. Ed. 839
• 1893 U.S. LEXIS 2321

Syllabus

<p>Trimmings of various styles and materials, some composed entirely of silk, some chiefly of silk, some chiefly of metal, and some being a combination of both silk and metal, used exclusively or chiefly for hat or bonnet trimming, and not suitable, nor used to any appreciable extent for any other purpose, are dutiable under Schedule N, of the act of March 3,1883, 132 Stat. 512,) at the rate of twenty per centum ad valorem, and not under Schedule L at the rate of fifty per centum; as articles-composed wholly of silk or of silk as their component material of chief value; or under Schedule C, at the rate of forty-five per centum, as articles composed chiefly of metal.</p> <p>Whether the goods in question were trimmings used exclusively or chiefly in the making and ornamentation of hats, bonnets or hoods was a question for the determination of the jury and it was error in the trial court, to instruct otherwise.</p>