4 Ct. Cust. 330 | C.C.P.A. | 1913
delivered the opinion of the court:
This importation consists of a round wooden stick about 18 inches long, at one end of which is a whisk effect produced by small shavings of the stick turned down and bound together. They were returned for dutiable purposes by the collector under paragraph 423 of the tariff act of 1909 as brushes. They were reported by the appraiser as "wooden sticks 18 inches long, 8 inches at one end being cut into ■small strips, making it resemble a feather duster.” Upon appeal to the Board of General Appraisers the claim of the importers that they were dutiable as manufactures of wood under paragraph 215 •of said act was sustained. The Government appeals. There is no testimony in the record save that stated, consisting of the return of the collector and the samples of the imported merchandise. The Government relies largely upon numerous definitions of "brooms” and "brushes” as-quoted from the leading lexicographic authorities.
We do not find sufficient in this record to warrant a reversal of the decision of the board.
The claimed classification at most is one of extreme doubt, which should be resolved in favor of the importers.
The lexicographic definitions say that a broom is a species of brush. An essential part of the definition of each applies them to
The decision of the Board of General Appraisers is affirmed.