Case Name: UNITED STATES v. A. A. VANTINE & CO.
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1908-11-16
Citations: 166 F. 751
Docket Number: No. 54 (4,889)
Parties: UNITED STATES v. A. A. VANTINE & CO.
Judges: Before RACOMBE, COXE, and NOYES, Circuit Judges.
Reporter: Federal Reporter
Volume: 166
Pages: 751–752

Head Matter:
UNITED STATES v. A. A. VANTINE & CO.
(Circuit Court of Appeals, Second Circuit.
November 16, 1908.)
No. 54 (4,889).
Customs Duties (§ 42*)= — Classification—Granite "Lanterns.
Japanese garden lanterns of granite, completed manufactured articles imported in separate pieces merely for convenience of shipment, have passed out oí the class of “building or monumental stone, * * * hewn, dressed,” etc., mentioned in Tariff Act July 24, 1897, c. II, § 1, Schedule B, par. 118. 30 Stat. 159 (XT. S. Comp. St. 15)01, p. 102(5), and are dutiable under section C, 20 Stat. 205 (U. S. Comí). St. 1901, p. 1092), as unenumerated manufactured articles.
[Ed. Note. — For other cases, see Customs Duties, Dec. Dig. § 42.*J
Appeal from the Circuit Court of the United States for the Southern District of New York.
For decision below, see 159 Fed. 289, reversing a decision by the Board of United States General Appraisers, which had overruled protests by the importers against the assessment of duty by the collector of customs at the port of New, York. The assessment in question was made under Tariff Act July 24, 1897, c. 11, § 1, Schedule B,par. 118, 30 Stat. 159 (U. S. Comp. St. 1901, p. 1636), providing for “granite * . * ⅜ and other building or monumental stone, * * ⅜ hewn, dressed, or polished.”
D. Frank Eloyd, Asst. U. S. Atty.
Walden & Webster (Henry J. Webster, of counsel), for importers.
Before RACOMBE, COXE, and NOYES, Circuit Judges.

Opinion:
PER CURIAM.
We agree with Jüdge Martin in the conclusion that these Japanese ornamental garden lanterns are completed manufactured articles, brought here in separate "pieces merely for convenience of shipment. They are made out of granite, hewn or dressed, but have passed out of the class of building or monumental stone into a class which is not covered by any paragraph of the tariff act, and should be classified under section 6 (Act July 24, 1897, c. 11, 30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]) at 20 per cent, as unenumerated manufactured articles.
Decision affirmed.