United States v. Klumpp, 169 U.S. 209 (1898)

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United States v. Klumpp

No. 159

Argued January 20, 1898
Decided February 21, 1898
169 U.S. 209

CERTIORARI TO THE COURT OF

APPEALS FOR THE SECOND CIRCUIT

Syllabus

In paragraph 297 of the tariff Act of August 27, 1894, c. 349, 28 Stat. 509, providing that "the reduction of the rates of duty herein provided for manufactures of wool shall take effect January first, eighteen hundred and ninety-five," the words "manufactures of wool" had relation to the raw material out of which the articles were made, and, as the material of worsted dress goods was wool, such goods fell within the paragraph.

On the 30th day of August, A.D. 1894, John F. Klumpp and others, doing business as a partnership under the name of Alexander Murphy & Co., imported into New York certain merchandise, consisting of women’s and children’s dress goods composed of worsted. The collector classified this merchandise, and assessed it for duty under paragraph 395 of the Tariff Act of October 1, 1890, 26 Stat. 567, c. 1244, at twelve cents per square yard, and fifty percent ad valorem. The importers protested, claiming the goods to be dutiable under paragraph 283 of the Tariff Act of August 27, 1894, 28 Stat. 509, c. 349, at forty percent, or fifty percent ad valorem, according to the value per pound.

The board of general appraisers overruled the protest (G. A. 2769), and the importers carried the matter to the circuit court, which reversed the decision of the board of general appraisers. 68 F. 908. On an appeal to the Circuit Court of Appeals for the Second Circuit, the decision of the circuit court was affirmed. 72 F. 1008. The case was then brought here on certiorari.

It was admitted below

that the classification of the merchandise by the collector was worsted dress goods at twelve cents per square yard, and fifty percent ad valorem, under Schedule K, paragraph 395, of the Tariff Act of October 1, 1890.

And

that the merchandise in controversy is worsted dress goods, made from the fleece of the sheep, which has been combed and spun into worsted yarn, and is not composed of the hair of the camel, goat, alpaca, or other animal than sheep.

Paragraph 395 of Schedule K of the Act of October 1, 1890, entitled "Wool and Manufactures of Wool," reads:

On women’s and children’s dress goods, coat linings, Italian cloth, bunting, and goods of similar description or character composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, and not specially provided for in this act, the duty shall be twelve cents per square yard, and in addition thereto fifty percentum ad valorem, provided, that, on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto fifty percentum ad valorem.

Paragraph 283 of Schedule K of the Act of August 27, 1894, entitled "Wool and Manufactures of Wool," provided:

On women’s and children’s dress goods, coat linings, Italian cloth, bunting, or goods of similar description or character, and on all manufactures, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including such as have India rubber as a component material, and not specially provided for in this act, valued at not over fifty cents per pound, forty percentum ad valorem; valued at more than fifty cents per pound, fifty percentum ad valorem.

Paragraphs 280 to 286, inclusive, under this schedule, provided for duties on articles made or composed "wholly or in part of wool, worsted, or the hair of the camel, goat, alpaca, or other animals," except that paragraph 282, which referred to blankets, etc., omitted the word "worsted."

Paragraphs 287 to 296, inclusive, related to carpets, mats, etc., and the concluding paragraph of the schedule read: "(297) The reduction of the rates of duty herein provided for manufactures of wool shall take effect January first, eighteen hundred and ninety-five."

Paragraph 685, one of the paragraphs of the free list, was as follows:

(685) All wool of the sheep, hair of the camel, goat, alpaca, and other like animals, and all wool and hair on the skin, noils, yarn waste, card waste, bur waste, slubbing waste, roving waste, ring waste, and all waste, or rags composed wholly or in part of wool, all the foregoing not otherwise herein provided for.