Case Name: McBRATNEY v. UNITED STATES
Court: United States Circuit Court for the Southern District of New York
Jurisdiction: United States
Decision Date: 1900-01-18
Citations: 99 F. 424
Docket Number: No. 2,954
Parties: McBRATNEY v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 99
Pages: 424–424

Head Matter:
McBRATNEY v. UNITED STATES.
(Circuit Court, S. D. New York.
January 18, 1900.)
No. 2,954.
Customs Duties — Linen Doilies.
' Linen doilies and tray cloths, under 4% ounces to the square yard, and containing more than 100 threads to the square inch, are woven fabrics of flax, dutiable under Act 1897, par. 346, last clause.
Curie & Smith, for complainant.
Charles D. Baker, Asst. U. S. Atty.

Opinion:
/WHEELED, .District Judge.
The. articles now in question are linen doilies and tray cloths, weighing under 4/- ounces to the square yard, and containing more than 100 threads to the square inch, and have been classified as "manufactures of flax" not specially provided for, under paragraph 847 of the act of 1897, against a protest that they are "woven fabrics of flax," under the last clause of paragraph 346. They are woven, and the question is whether they are "fabrics," in tariff speech. In the piece they are fabrics. They are none the less so by being cut apart. The word is amply broad enough to include them. Junge v. Hedden, 146 U. S. 233, 13 Sup. Ct. 88, 36 L. Ed. 953, and the cases there referred to, seem to support, rather than to be contrary to, this view. Decision reversed.