Case Name: UNITED STATES v. ASHCROFT MFG. CO.
Court: United States Circuit Court for the District of Connecticut
Jurisdiction: United States
Decision Date: 1909-06-18
Citations: 172 F. 449
Docket Number: No. 723 (2,041)
Parties: UNITED STATES v. ASHCROFT MFG. CO.
Judges: 
Reporter: Federal Reporter
Volume: 172
Pages: 449–450

Head Matter:
UNITED STATES v. ASHCROFT MFG. CO.
(Circuit Court, D. Connecticut.
June 18, 1909.)
No. 723 (2,041).
Customs Duties (§ 25 ) — Classification—Glass Strips — '“Prismatic Foem.”
The provision in Tariff Act July 24, 1897, c. 11, § 1, Schedule B, par. 110, 30 Stat. 158 (TI. S. Comp. St. 1901, p. 1035), for glass strips “ground or polished, on one or both sides to a * * * prismatic form,” does not require that the strips shall he in the form of a prism, nor that an entire side shall be in prismatic form; and strips into one side of which parallel incisions have been ground or polished, producing prisms, are within that provision.
[Ed. Note. — For other cases, see Customs Duties, Dec. Dig. § 25.*]
On Application for Review of a Decision by the Board of United States General Appraisers.
In the decision below the Board of General Appraisers reversed the assessment of duty by the collector of customs at the port of Bridgeport; the decision being rendered on the authority of a former decision. G. A. 6,721 (T. D. 28,774). The case involves construction of Tariff Act July 24, 3897, c. 11, § 3, Schedule B, pars: 100, 130, 30 Stat. 158, 159 (U. S. Corap. St. 1901, pp. 1633, 1035), reading as follows:
‘TOO. Glass bottles, decanters, or other vessels or articles of glass cut, engraved, painted, colored, stained, silvered, gilded, etched, frosted, printed in any manner or otherwise ornamented, decorated, or ground, (except such grinding as is necessary for fitting stoppers), and any articles of which such glass is the component material of Chief value, and proeelain, opal and oilier blown glassware; all the foregoing, filled or unfilled, and whether their contents be dutiable or free, sixty per centum ad valorem.”
"110. Strips of glass, not more than three inches wide, ground or polished on one or both sides to a cylindrical or prismatic form, and glass slides for magic lanterns, forty-five per centum ad valorem.”
John T. Robinson, U. S. Atty.
McLaughlin, Russell, Coe & Sprague (Walter Kvans Hampton, of counsel, and Edward P. Sharretts, on the brief), for importers.
For other eases see same topic & § number in Dec. & Am. Digs. 1907 to date, & Rep’r Indexes

Opinion:
PLATT, District Judge.
The merchandise in dispute covers strips of glass less than two inches wide. Live parallel incisions have been made upon one side by grinding or polishing, thus forming four prisms. Other grinding and polishing has been done upon them, but not enough to affect their classification. They are intended to form a part of the water gauge on steam boilers, taking the place of the tubular gauges formerly used. They have» entered into commerce since the date of the present tariff act.
The government wishes to get this merchandise into the cut and decorated glassware paragraph (100) of the tariff act (Act July 24, 1897, c. 11, § 1, Schedule B, 30 Stat. 157 [U. S. Comp. St. 1901, p. 1633]). To the average intelligence it would seem to he appropriately described as a strip of glass not more than three inches wide, ground on one side to a prismatic form. The government contends that the language used by Congress does not fit, because the entire side is not .ground to a prismatic form. It is admitted that a prismatic form is ground into the side, and the statute does not say that the side shall be ground into a prismatic form. It is the strip that is to be so ground, on one or both sides. Of course the importation is not a prism, and' whether it were so or not is immaterial.
My experience in customs cases has never led me to a contention more easily solved than this. Paragraph 110 almost seems to have been written in a prophetic spirit, with such merchandise as this dimly in mind. Paragraph 100, which starts with bottles and decanters and enlarges the scope somewhat by adding "or other vessels," and again "or articles," and then groups them at the end in this wise, "all the foregoing, filled or unfilled," would seem to have definitely and positively eliminated from any possible construction such articles as these prismatic gauges.
Decision affirmed.