Case ID: us_96/html/0124-01.html
Source: Caselaw Access Project
Author: {"author": "Me. Justice Hunt", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Arthur v. Zimmerman.
    ■ 1. Tlie distinction between “ cotton braids ” and * other manufactures of cotton ’ not otherwise provided for,” and “ hat braids,” has been established and recognized by Congress by the acts of March 2, 1861 (12 Stat. 178), and July 14, 1862 (id. 543), and sect. 2504 of the-Revised Statutes.
    
      2. “Braids . . . used for-.making or ornamenting hats,” being specifically enumerated in said acts of 1861.and 1862, are subject to the duty thereby prescribed, and not. to that imposed by the sixth section of the act of June 30, 1864 (13 Stat. 209), upon “ cotton braids, insertings, lace trimmings, or bobbinets, and ' all other.manufactures of cotton not otherwise provided for.”
    Error to the Circuit Court of the United States for the Southern District of New York.
    In 1878 and 1874; Zimmerman imported certain goods from France, which were composed of cotton, and commercially known as “ hat braids.” Arthur, the collector of the port of New York, imposed upon them, and collected, under protest, a duty of ninety per cent of thirty-five per cent ad valorem, under the sixth section of the tariff act of/1864 (13 Stat. 209), which imposes that duty upon “ cotton" braids, insertings, "lace trimmings, or bobbinets, and all other manufactures of cotton not otherwise provided for-.”
    It appeared, upon the trial of the suit to recover the excess so paid, that there were goods known as cotton braids, used for other purposes, but that the goods in question were commercially known as “ hat braids,” and used exclusively for making and trimming hats.and bonnets.
    The court below, being of the opinion that the articles were only liable to duty at ..thirty per cent, under thé eighth section of the act. of July 14, 1862 (12 Stat.-551), so instructed the jury,- and directed a verdict for the plaintiff. Judgment having been rendered thereon, the collector brought the case here.
    
      
      Mr. Assistant-Attorney* General Smith for the plaintiff in error.
    
      Mr. B. B. Davis, Jr., contra.
    
   Me. Justice Hunt

delivered the opinion of the court.

The articles imported by the defendant iii error are embraced in the general words of the act of 1864, and, if there were nothing else in the case, would be subject to the duty therein provided.

They are, however, commercially-known as “hat braids,” used exclusively for enamelling hats and bonnets. These articles are specifically enumerated in the acts of 1861 and 1862, and are there made subject to a different and a lower duty.

By these acts, and by the Revised Statutes, Congress establishes and recognizes the distinction.between “cotton braids” and “ other manufactures of cotton not otherwise provided for,” and “hat braids.” 12 Stat. 178; id. 543, 551; Rev. Stat., sect. 2504.

Under the. principles laid down in Arthur v. Morrison, Arthur v. Lahey, and Arthur v. Unkart (supra, pp. 108, 112, 118), the specific designation should prevail; and the judgment in' favor of the plaintiff for the excess of duties paid by him was right, and must be affirmed.

Judgment affirmed.