Case Name: UNITED STATES v. CATTUS
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1909-01-12
Citations: 167 F. 532
Docket Number: No. 135 (5,014)
Parties: UNITED STATES v. CATTUS.
Judges: Before LACOMBE, COXE, and WARD, Circuit Judges.
Reporter: Federal Reporter
Volume: 167
Pages: 532–533

Head Matter:
UNITED STATES v. CATTUS.
(Circuit Court of Appeals, Second Circuit.
January 12, 1909.)
No. 135 (5,014).
1. Customs Duties (§ 37 ) — Classification—Artificial Shamrocks — “Toys” —“Artificial Leaves.”
Artificial shamrocks are not “toys,” within the meaning of Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 418, 30 Stat. 191 (U. S. Comp. St. 1901, p. 1674), but are dutiable as “artificial leaves, under paragraph 425, 30 Stat. 191 (U. S. Comp. St. 1901, p. 1675).
[Ed. Note.- — For other cases, see Customs Duties, Dec. Dig. § 37.*
For other definitions, see Words and Phrases, vol. 8, pp. 7038, 7818.]
2. Customs Duties (§ 37*) — “Toys.”
Toys are playthings for the amusement of children, used throughout, or in different seasons of, the year; and artificial shamrocks, that are used by the Irish of all ages as a national emblem and are not commercially known as “toys,” are not toys, though usually to be obtained in toy shops. Not everything in a toy shop is a toy.
[Ed. Note. — For other cases, see Customs Duties, Cent. Dig. § 144; Dec. Dig. § 37.*]
Appeal from the Circuit Court of the United States for the Southern District of New York.
The court below, without opinion, reversed a decision by the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York.
D. Frank Lloyd, Asst. U. S. Atty.
John G. Duffy (Everit Brown and Kammerlohr & Duffy, on the brief), for appellee.
Before LACOMBE, COXE, and WARD, Circuit Judges.
For other oases see same topic & § number in Dec. & Am. Digs. 1907 to date, & Rep’r Indexes

Opinion:
WARD, Circuit Judge.
The goods in question are artificial shamrocks made of silk and metal, silk chief value. They have been assessed as artificial leaves, under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 425, 30 Stat. 191 (U. S. Comp. St. 1901, p. 1675), the relevant portion of which is:
"And artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this act, fifty per centum ad valorem."
The importers claimed they should have been assessed as toys under paragraph 418:
"Dolls, doll heads, toy marbles of whatever materials composed, and all other toys not composed of rubber, china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for in this act, thirty-five i>er centum ad valorem."
The judge of the Circuit Court sustained the contention of the importer. Though these articles are imported by toy dealers and are generally sold in toy shops, they are sold as shamrocks, and are used by the Irish of all ages as a national emblem on St. Patrick's Day.
Toys arc playthings for the amusement of children, used throughout, or in different seasons of, the year.
The importer relies on the case of Cadwalader v. Zeh, 151 U. S. 171, 14 Sup. Ct. 288, 38 L. Ed. 115, which holds that words in the tariff act which have an established commercial meaning must be understood in that sense, even if different from the ordinary meaning. These articles have no established commercial designation as toys. They are sold as shamrocks; and, though they are usually to be obtained in toy shops, not everything in a toy shop is a toy — e. g., baseballs and bats, firecrackers, bows and arrows, checkerboards, playing cards, etc.
Judgment reversed.