159 F. 314 | U.S. Circuit Court for the District of Massachusetts | 1908
This is an appeal from the decision of the Board of General Appraisers holding certain card clothing dutiable under paragraph 193 of the schedule rather than under paragraph 146. The paragraphs are as follows:
“146. Card-clothing manufactured from tempered, steel wire, forty-five cents Iter square foot; all other, twenty cents per square foot.’" Act July 24, 1897, 11, § 1, Schedule C, 30 Stat. 162 [U. S. Comp. St. 1901, p. 1640]. “193. Articles or wares not specially provided for in this act composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum or other metal and whether partly or wholly manufactured, forty five per centum ad valorem.”
For the history of these provisions, see Act March 3, 1883, c. 121, Schedule N, 22 Stat. 511, 501; Act Oct. 1, 1890, c. 1244, Schedule C, pars. 159, 215, 26 Stat. 578, 582; Act Aug. 27, 1894, c. 349, Schedule C, pars. 132, 177, 28 Stat. 518, 520; Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 162, 167 [U. S. Comp. St. 1901, pp. 1640, 1645 ].
The United States contends that the importation was dutiable as card clothing under paragraph 116; the importers contend that it was an integral part of the carding machines. These machines, as both parties agree, are dutiable under paragraph 193 as articles not specially provided for composed wholly or in part of iron or steel.
Leigh imported by the same steamer four carding machines made of metal and wood, and some card clothing. A part of the latter was intended for the cylinders and doffers of the four machines, and a part for uses unconnected with these machines. Separated parts of the machines, other than the importation in question, were imported in separate packages. Each entire machine (except the card clothing here in question) had been assembled in England before shipping. With the exception of the card clothing the machines were made by the same manufacturer. The clothing was made by another concern; a part of
In support of its contention, the United States urges: (1) That the clothing was not made by the manufacturer of the rest of the machine. But all the clothing was the product of the same manufacturer, and there is no dispute that the part of it which was attached in Europe to the rollers and flats is dutiable as part of the machine. (2) That the clothing was imported in a separate package. This is true of the parts of the machine generally. Yet these parts, though separated in importation, are admitted to be dutiable as parts of a complete machine. (3) That the card clothing might have been used upon another machine rather than upon that imported with it. But this argument applies to the nuts and bolts .and some of the simpler parts of a machine which is dutiable as an entity. (4) That card clothing like this importation is kept in stock by this importer, and is sold by him without reference to the importation of any machine. The argument has weight, but is not conclusive. (5) That a decision against the United States would open the door to fraud, although fraud is not suggested in the case at bar. But the argument works both ways. If the rate of duty on a completed machine is higher than that upon card clothing, as appears
The Circuit Court sits to review the decisions of the Board of General Appraisers. It is vested with authority to reverse the decision of the board if, in the opinion of the court, the hoard has erred in law or in fact. Where the case is a close one, and the decision of it depends upon the difference between the adjustment of a machine already finished and the last stages in the manufacture of the same machine, considerable weight should be attached by this court to the opinion of experts like the General Appraisers, who are especially familiar with this kind of controversy. Upon the whole, I am not disposed to overrule the board by holding that the card clothing imported after attachment to the fiats and rollers of a carding machine is part of a machine finished abroad, while the card clothing imported in lengths cut to suit the cylinders and doffers of the same machine, but unattached thereto, forms no part of.the machine, but is dutiable as an independent article.
The decision of the Board of United States General Appraisers is affirmed.