141 F. 490 | S.D.N.Y. | 1905
The merchandise in question comprises, inter alia, articles which simulate fans, were invoiced as fans, are known as fans, and were classified for duty as fans, under Tariff Act July 24, 1897, c. 11, § 1, Schedule N, par. 427, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1679]. Nevertheless, the conclusion reached at the close of the argument is that these articles are not dutiable as fans, but as manufactures of which paper is the component material of chief value, not specially provided for, under paragraph 407 of said act. 30 Stat. 189, Schedule M [U. S. Comp. St. 1901, p. 1673], The reasons for this conclusion are the following: These articles are imported as novelties from Germany, with other like articles, solely for use for-decorative purposes. The names or designations applied to the various articles in the invoice are merely indicative of the things which they represent. Thus another exhibit called a bell is not a bell. The so-called parasol is not a parasol. The so-called hat, although fitted with an elastic, and capable of being put upon the head, is not a
“It is.plain that neither the importer nor the collector can sweep into a paragraph of a tariff act a novel article of merchandise which was not the article therein described, because a particular trade-name, which corresponded with the name of the old article, was attached to the new article after the passage of the act.” U. S. v. Sehlbach, 90 Fed. 798, 33 C. C. A. 227.
In United States v. China & Japan Trading Company, 71 Fed. 864, 18 C. C. A. 335, the court said, referring to the articles in question :
“No one pretends that they are the umbrella of trade and commerce, and dealers in those articles do not keep them. They are called ‘umbrellas’ for convenience, but they are not used or designed for use as such. They might as appropriately be called ‘rainbows.’ ”
The decision of the Board of General Appraisers is reversed.