125 U.S. 337

8 S.Ct. 920

31 L.Ed. 763

HARTRANFT, Collector,v.

SHEPPARD et al.

April 2, 1888.

Sol. Gen. Jenks, for plaintiff in error.

F. P. Prichard, for defendants in error.

The following opinion, prepared by Mr. Chief Justice WAITE, wasdelivered by the court as its opinion.

1 The single question in this case is whether quilts composed of cotton and eider-down, or silk and eider-down, the eider-down in each case being thecomponent material of chief value, are dutiable, on importation into the UnitedStates, as manufactures of cotton or of silk not enumerated, at 35 per centum advalorem if of cotton, and at 50 per centum ad valorem if of silk, or at 20 percentum ad valorem as manufactured articles not enumerated, the latter beingthe amount admitted to be due by the importer in his protest. The collectordemanded the highest rates, which were paid, and this suit was brought torecover back the difference between these amounts and a duty of 20 per cent.

2 The case depends upon the effect to be given the following provisions of theact of March 3, 1883, (chapter 121, 22 St. 488:) 'Cotton cords, braids, gimps,galloons, webbing, goring, suspenders, braces, and all manufactures of cottonnot specially enumerated or provided for in this act, and corsets, of whatevermaterial composed, thirty-five per centum ad valorem.' Section 2502, scheduleI, p. 506. The quilts made of cotton and eider-down were assessed under thatprovision. 'All goods, wares, and merchandise, not specially enumerated orprovided for in this act, made of silk, or of which silk is the component materialof chief value, fifty per centum ad valorem.' Id., schedule L, p. 510. Those ofsilk and eider-down were assessed under that provision. 'There shall be levied,collected, and paid, on the importation of all raw or unmanufactured articles notherein enumerated or provided for, a duty of ten per centum ad valorem; and all

articles manufactured, in whole or in part, not herein enumerated or providedfor,a duty of twenty per centum ad valorem.' Section 2513, p. 523. The claim ofthe importer was that the articles should be assessed at 20 per centum underthat section. By section 2499, p. 491, it was provided as follows: 'And on allarticles manufactured from two or more materials the duty shall be assessed atthe highest rates at which the component material of chief value may bechargeable. If two or more rates of duty should be applicable to any importedarticle, it shall be classified for duty under the highest of such rates: provided,that non-enumerated articles similar in material and quality and texture, and theuse to which they may be applied, to articles on the free list, and in themanufacture of which no dutiable materials are used, shall be free.' Quilts arenon-enumerated manufactured articles, composed of two or more materials.Eider-down is on the free list. Section 2503, p. 518. As eider-down is thecomponent material of chief value in the quilts involved in this suit, and that isfree, it follows that they are manufactured articles not provided for, andtherefore chargeable with the duty of 20 per centum ad valorem, under section2513, rather than 35 per centum as a manufacture of cotton, or 50 per centum asa manufacture of which silk is the component material of chief value. As suchwas the opinion of the court below, its judgment to that effect is affirmed.