Case Name: In re Salomon
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1891-05-11
Citations: 47 F. 711
Docket Number: 
Parties: In re Salomon.
Judges: 
Reporter: Federal Reporter
Volume: 47
Pages: 711–712

Head Matter:
In re Salomon.
(Circuit Court, S. D. New York.
May 11, 1891.)
Customs Duties — Old Hubbub Booth and Shoes.
Rubber boots and shoes, worn out by use, and fit. only for remanufaeture, held to be dutiable at 10 per centum ad valorem as “rags” or “waste,” under paragraphs 481 and 493 of Schedule N of the tariff act of March 3,1883, and not dutiable at 25 per centum ad valorem-, as “articles composed oí india rubber, ” under paragraph 454 of said schedule.
At Law. Appeal from board of United States general appraisers,
F. Salomon, on August 28, 1890, imported by the Glenrath into the port oí New York certain old india rubber boots and shoes, which were duly entered at the port of New York, and classified and assessed by the collector of customs at that port, at 25 per centum ad valm-em, under Schedule N, par. 454, of the tariff act of March 8, 1888, as “articles composed of india rubber, not specially enumerated or provided for in this act.” The importer protested, claiming that the said goods (1) were free of duty, under the free list of said act, (paragraph 724,) as “india rubber crude;” or (2) dutiable at only 10 per centum ad valorem as “rags, of whatever material composed, and not specially enumerated or provided for in this act,” under Schedule N, par. 481; or (3) as dutiable at 10 per ctentum ad valorem as “waste, all not specially enumerated or provided for in this act,” under Schedule N, par. 498, of said act. An appeal was taken by the importer from the decision of the collector to the board of United States general appraisers, under the provisions of the act of June 10, 1890. The board affirmed the decision of the collector, holding that the merchandise, consisting of manufactured india rubber, principally boots and shoes, along with scraps thereof, worn ouv. by use, and fit only lor remanufacture, were “articles,” within the comprehensive meaning of that term as used in the tariff act, and, being composed of india rubber, were properly dutiable at 25 per centum ad valorem, under paragraph 454, Schedule N, of the tariff act of March 3, 1883. The importer applied for a review of the decision of said board by the United States circuit court.
Curie, Smith & Mackie, for importer.
Edward Mitchell, U. S. Atty., and Henry C. Platt, Asst. U. S. Atty., for collector.

Opinion:
Lacombe, Circuit Judge.
The decision of the appraisers is reversed, and the article is classified either as " rags," at 10 per cent., or as "waste," at 10 per cent., under paragraphs 481 and 493 of the act of March 3, 1883.