Case Name: Mandel and others v. Spalding, Collector, etc.
Court: United States Circuit Court for the Northern District of Illinois
Jurisdiction: United States
Decision Date: 1885-12
Citations: 26 F. 609
Docket Number: 
Parties: Mandel and others v. Spalding, Collector, etc.
Judges: 
Reporter: Federal Reporter
Volume: 26
Pages: 609–610

Head Matter:
Mandel and others v. Spalding, Collector, etc.
(Circuit Court, N. D. Illinois.
December Term, 1885.)
Customs Duties — Milk Aioiashne held 1o be duliable at 80 per cent, ad valorem, as silk thread, under Schedule L of tariff act March 8, 1888.
At Lav,'.
Percy L. Shuman, for plaintiffs.
B. S. 'Tuthill and Chester M. Dawes, IT. S. A ttys., for defendant.

Opinion:
Blodgett, J.
The plaintiffs imported a class of goods known to the trade as "arrasene." It was classed by the collector as a manufacture of silk, under the last paragraph of Schedule L, § 2502, as amended by the act of March 3, 1883, and charged at 50 per cent. ad valorem. Plaintiff claims it is dutiable, as silk thread, at 30 per cent, acl valorem, under paragraph 381 oí Heyl's Compilation of the Eevenue,Law. The goods in question are a manufacture formed of two or more strands or threads of silk, with short cross-threads interlaced or woven so as to make a kind of fringed thread or embroidery yam, and the proof shows that the only use of these goods is for an embroidering thread or yarn. I think, therefore, that while it is not produced by spinning in the manner of ordinary thread, and has passed through another process in order to produce it in the condition it now is, at the same time, as its only use is for embroidering thread, it should be properly classed as silk thread, and charged with 30 per cent, ad valorem duty. The issue is therefore found for the plaintiffs.