Morrison Waite

“ The single question in this case is whether quilts composed of cotton and eider-down, or silk and eider-down, the eider-down in each case being the component material of chief value, are dutiable, on importation into the United States, as manufactures of cotton or of silk not enumerated, at 35 per centum ad valorem if of cotton, and at 50 per centum ad valorem if of silk, or at 20 per centum ad valorem as manufactured articles not enumerated, the latter being the amount admitted to be due by the importer in his protest. ”

“ If two or more rates of duty should be applicable to any imported article, it shall be classified for duty under the highest of such rates: provided, that non-enumerated articles similar in material and quality and texture, and the use to which they may be applied, to articles on the free list, and in the manufacture of which no dutiable materials are used, shall be free.' Quilts are non-enumerated manufactured articles, composed of two or more materials. ”