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ROBERTSON V. EDELHOFF, 132 U. S. 614 (1889)

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U.S. Supreme Court

Robertson v. Edelhoff, 132 U.S. 614 (1889)

Robertson v. Edelhoff

No. 170

Argued December 19-20, 1889

Decided January 6, 1890

132 U.S. 614


Ribbons, composed of silk and cotton, in which silk is the component material of chief value, used exclusively as trimmings for ornamenting hats and bonnets and having a commercial value only for that purpose, are liable to only 20 percent duty, under the following provision in "Schedule N. -- Sundries," in § 2502 of Title 33 of the Revised Statutes, as enacted by the Act of March 3, 1583, 22 Stat. 512:

"Hats and so forth, materials for braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets and hoods, composed of straw, chip, Grass, palm leaf, willow, hair, whalebone, or any other substance or material not specially enumerated or provided for in this act, twenty percentum ad valorem,"

and are not liable to 50 percent duty, under the following clause in "Schedule L. -- Silk and Silk Goods," in the same section, id., 510:

"All goods, wares and merchandise, not specially enumerated or provided for in this act, made of silk, or of which silk is the component material of chief value, fifty percentum ad valorem."

The present case is controlled by that of Hartranft v. Langfeld, 125 U. S. 128.

It was proper for the Circuit Court to direct a verdict for the plaintiff. chanroblesvirtualawlibrary

Page 132 U. S. 615

The case is stated in the opinion.

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