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WALKER V. SEEBERGER, 149 U. S. 541 (1893)

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U.S. Supreme Court

Walker v. Seeberger, 149 U.S. 541 (1893)

Walker v. Seeberger

No. 151

Argued April 11-12, 1893

Decided May 15, 1893

149 U.S. 541


Trimmings of various styles and materials, some composed entirely of silk, some chiefly of silk, some chiefly of metal, and some being a combination of both silk and metal, used exclusively or chiefly for hat or bonnet trimming and not suitable nor used to any appreciable extent for any other purpose, are dutiable under Schedule N, of the Act of March 3, 1883, 22 Stat. 512, at the rate of twenty percentum ad valorem, and not under Schedule L at the rate of fifty percentum, as articles composed wholly of silk or of silk as their component material of chef value, or under Schedule C at the rate of forty-five percentum, as articles composed chiefly of metal.

Whether the goods in question were trimmings used exclusively or chiefly in the making and ornamentation of hats, bonnets or hoods was a question for the determination of the jury, and it was error in the trial court to instruct otherwise.

The case is stated in the opinion. chanroblesvirtualawlibrary

Page 149 U. S. 542

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