Case ID: f_126/html/0838-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

I. T. WILLIAMS & SONS v. UNITED STATES.
    (Circuit Court, S. D. New York.
    December 18, 1903.)
    No. 3,337.
    1. Customs Duties — Classification—Cabinet Wood.
    
      Held, that certain cabinet wood, sawed lengthwise on two or more sides, is not free of duty, under the provisions in paragraph 700, Eree List, § 2, Tariff Act July 24, 1897, c. 11, 30 Stat. 202 [U. S. Comp. St. 1901, p. 1689], for “all forms of cabinet wood, in the log, rough or hewn only,” but is dutiable under paragraph 198, Schedule D, § 1, c. 11, of said act, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1646], covering “cabinet woods not further manufactured than sawed.”
    Application of I. T. Williams & Sons, importers, for a review of the decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of New York on certain imported merchandise.
    
      The opinion of the Board (In re Williams, G. A. 5191) is as follows:
    FISOHER, General Appraiser. Tlie merchandise here in question was assessed for duty at the rate of 15 per cent, ad valorem under paragraph 198, Schedule D, § 1, of the tariff act of July 24, 1897, c. 11, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1646], and is claimed to be free of duty under paragraph 700, Free List, § 2, c. 11, of said act, 30 Stat. 202 [U. S. Comp. St. 1901, p. 1089], as “all forms of cabinet woods, in the log, rough or hewn only.” We find as matter of fact that this merchandise consists of deals or flitches of Italian walnut from 4^£ to 12 inches thick, 18 to 31 inches wide, and 6 to 11 feet long, all being sawed on two sides, and some sawed on four sides. The importers rely upon the decision in Williams v. U. S. (C. C.; no written opinion). That case arose, however, under the tariff act of August 27, 1894, c. 349, 28 Stat. 509, which provided in paragraph 684, Free List, § 2, 28 Stat. 546, for “all forms of cabinet woods, in the log, rough or hewn.” This provision appears in the act of July 24, 1897, par. 700, Free List, § 2, c. 11, 30 Stat. 202 [U. S. Comp. St. 1901, p. 1689], with the important addition of the word “only.” In the act of 1897 there is a provision (paragraph 198, Schedule D, § 1, c. 11, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1646]), which did not appear in the act of 1894, for “sawed boards, planks, deals, and all forms of sawed cedar, lignum-vitse, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods not further manufactured than sawed, fifteen per centum ad valorem.” This provision was also in the act of October 1, 1890, c. 1244, § 1, Schedule D, par. 220, 26 Stat. 583, and when Congress dropped it from the act of 1894 the collector classified the merchandise as an unenumerated article, wholly or partly manufactured, which clássification was overruled by the court. These deals or flitches are not “in the log,” each log having been sawed lengthwise at least two or three times. They are, however, clearly within the provision for “cabinet woods not further manufactured than sawed.” This decision is in harmony with G. A. 4502, where the same question arose as to mahogany logs squared by sawing, which were held not to be free as logs rough or hewn only. It differs, however, from G. A. 5181, recently decided by the board, wherein cabinet wood merely sawed crosswise for convenience in transportation was held to be free of duty under paragraph 700. The protest is overruled, and the decision of the collector affirmed.
    W. Wickham Smith, for importers.
    Charles D. Baker, Asst. U. S. Atty.
    Before PDATT, District Judge.
   At the,close of the argument the decision of the Board of General Appraisers was affirmed in open court, without opinion.