Overview
Case summary
Wertheimer & Co. appealed a decision by the board of general appraisers that sustained the collector's assessment of duties on imported gloves as 'embroidered gloves with more than three single strands or cords' under paragraph 158 of the tariff act of 1890. The gloves had two rows of single-cord embroidery between three lines or points of material, raised and sewed through. The Circuit Court held that the statute refers only to cords of the embroidery, and since the gloves did not have three such cords without counting cords of the points (which are not embroidery), they were not subject to the higher duty. The court reversed the appraisers' decision.
Abstract
Importers appealed a decision sustaining duties on gloves classified as 'embroidered gloves with more than three single strands or cords' based on their embroidery design. The court held that the tariff provision refers only to cords of the embroidery itself, excluding cords in material points, so the gloves did not meet the criteria for higher duties. The appraisers' decision was reversed.
Opinion of the court
opinionWHEELER, District Judge
- Paragraph 158 imposes duty on gloves with more than three single strands or cords of embroidery
- Cords referred to are only those of the embroidery
- Gloves in question have two rows of single-cord embroidery, not three
- Cords of points are not part of embroidery
- Assessment was erroneous
Jurisdiction
not challenged- Appeal from board of general appraisers sustaining assessment by collector of port of New York
Procedural posture
- Classification of gloves under tariff act
Legal categories
Case record
Issues & holdings
De novo interpretation of statute
Gloves do not have three cords of embroidery without counting cords of points, which are not part of embroidery
Issue preserved for review
Holdings of the court
Standards of review
- Interpretation of tariff act provision — de novo Statutory interpretation reviewed de novo
Timeline
Circuit Court reverses decision of appraisers, holding gloves not dutiable as embroidered with more than three cords
Outcome: Decision reversed
Court interprets tariff act provision, determining gloves do not meet definition for higher duty
Facts & evidence
Key facts
4 facts- Gloves imported by Wertheimer & Co. had two rows of single-cord embroidery between three lines or points of material
- Gloves were raised up and sewed through and through
- Collector assessed duty as 'embroidered gloves with more than three single strands or cords' under paragraph 158 of tariff act of 1890
- Board of general appraisers sustained the assessment
Procedural history
3 steps- Collector assessed duties on imported gloves
- Board of general appraisers sustained assessment
- Appeal to Circuit Court
Evidence in the record
- Gloves with two rows of single-cord embroidery between three lines or points of material
- Tariff act of 1890, paragraph 158
Objects of relevance
Authorities
Cited authorities (1)
Statutes
- Tariff act of 1890, paragraph 158
Standards & doctrines
- De novo statutory interpretation
Legal principles applied
- Statutory terms interpreted based on plain meaning and context