Imágenes de páginas
PDF
EPUB

The merchandise was assessed for duty as cherry juice containing less than 18 per cent alcohol, at 50 cents a gallon, under paragraph 247, act August 28, 1894, and is claimed to be dutiable at 20 per cent under paragraph 219, or section 3, or at 30 per cent under paragraph 218.

Paragraph 303 of the act of 1890 provided for "comfits, sweetmeats, and fruits preserved in sugar, syrup, molasses, or spirits." In the corresponding provision of the present tariff, paragraph 218, the words "or spirits" are omitted. On account of this omission the merchandise falls under the provisions for nonenumerated manufactured articles.

In considering classifications under sections 3 and 4 three questions are pertinent: (1) Is the merchandise dutiable at the highest rate applicable to the component material of chief value? (2) Does the similitude clause apply? (3) Or is the general rate of 20 per cent the proper duty!

An examination of a sample, made by the appraiser at this port at the request of the Board, shows as follows: Capacity of whole bottle, 27 fluid ounces; measurement of liquid contents, 12 fluid ounces; percentage of alcohol, 25.30; estimate of foreign market value of spirits originally in bottle, 1 cents.

;

The appraiser also reports that "the so-called brandy cherries consist of cherries preserved in cheap spirits or alcohol largely diluted; indeed, the alcoholic strength of the liquor is so small it could not be ascertained by the instruments provided for that purpose by the Department. The use of good spirits in any quantity would so harden the fruit as to make it worthless."

We find that cherries are the component material of chief value in the merchandise. Classification can not, therefore, be looked for under any of the provisions for fruit juices, liquors, or spirits. As there is no special rate applicable to cherries, we need no longer consider the point raised by our first query, and we inquire next, "Does the similitude clause apply!"

Fruits in spirits are classified at this port by similitude under paragraph 218 to the satisfaction, apparently, of all parties concerned; but in determining questions raised by protest we must consider not what is expedient but what is lawful. Congress expressly struck from paragraph 218 the provision for "fruits in spirits," and it would appear to be legislation for the Board to put back the provision, even by similitude.

The only other paragraph to be considered by similitude is paragraph 219, which provides for fruits in their own juices 20 per cent; but even if this paragraph were applicable, the rate named is the same as that provided in section 3.

We sustain the claim that the merchandise is dutiable at 20 per cent under section 3, and the bottles under paragraph 88.

(15684-G. A. 2865.)

Cotton and Silk Fancy Hemstitched Cloth.

Before the U. S. General Appraisers at New York, January 21, 1895.

In the matter of the protest, 15424 a-27559, of Mills & Gibb, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain cotton and silk fancy hemstitched cloth, imported per La Bretagne, and entered April 28, 1891.

We find

Opinion by SHARRETTS, General Appraiser.

(1) That the goods in questiou were imported and entered for consumption in the year 1891, were invoiced as "fancy écru silk-striped drawn-work flouncings," and consisted of cotton cloth with one edge or border turned over and hemstitched, and having near the hemstitch two silk stripes running from end to end of the fabric, and next to these lines of openwork produced by drawn threads, followed by two more silk stripes similar to the first, the distance from the outer edge of the hem to the inner silk stripe being about 12 inches.

(2) That said goods are composed of cotton and silk, cotton chief value, and that the hemstitching and drawn work was done after the finished cloth left the loom.

The goods were assessed for duty as partly made cotton and silk wearing apparel, cotton chief value, at 50 per cent ad valorem, and are claimed to be dutiable as a manufacture of cotton not otherwise provided for at 40 per cent ad valorem or as countable cotton cloth, according to count, etc.

The appraiser in his special report to the collector cites G. A. 607 as controlling in this case, but the goods there under consideration (linen shirt bosoms) had been manufactured to such an extent as to make it possible to identify the particular article of wearing apparel to be made from them. In the present case the goods have not been manufactured to that extent, as they are suitable for making a variety of articles, such as aprons, skirts, or curtains, and under the decision of the United States circuit court at New York (In re Mills et al., 56 Fed. Rep., 820, since affirmed by the circuit court of appeals) we hold that the goods are not dutiable as partly made wearing apparel. If they had not undergone any process of manufacture after leaving the loom, other than bleaching or coloring, they would be dutiable at 10 cents per square yard and 35 per cent ad valorem under the second proviso to paragraph 348, act of October 1, 1890, as cotton cloth containing an admixture of silk, but, although not partly made wearing apparel, they have been manufactured to a degree that removes them from the category of cotton cloth, and we therefore hold that they are dutiable as a manufacture of cotton not otherwise provided for under paragraph 355 at 40 per cent ad valorem.

The claim to that effect is sustained.

(15685-G. A. 2866.)

Lactophenin-Coal-Tar Preparation.

Before the U. S. General Appraisers at New York, January 21, 1895.

In the matter of the protest, 74675 a-11487, of Emil Levi, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain lactophenin, coal-tar preparation, imported per Rottendam, and entered August 4, 1894.

We find

Opinion by LUNT, General Appraiser.

(1) That Mr. Emil Levi inported into the port of New York, per Rotterdam, August 4, 1894, certain merchandise known as lactophenin, upon which duty was assessed at 25 per cent ad valorem as a chemical compound under paragraph 76, act of October 1, 1890, and which is claimed to be dutiable at 20 per cent ad valorem as a coal-tar preparation under paragraph 19 of said act.

(2) That said merchandise is a chemical salt, a coal-tar preparation not a color or dye, and a proprietary medicinal preparation.

Following our decision on antipyrine, G. A. 2693, we hold that the same is dutiable as a coal-tar preparation, and sustain the protest.

(15686-G. A. 2867.)

Horse Hair for Violin Bows.

Before the U. S. General Appraisers at New York January 21, 1895. In the matter of the protest, 77324 a-16003, of C. Bruno & Son, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain horse hair for violin bows, imported per Dania, September 21, 1894.

Opinion by SHARRETTS, General Appraiser.

We find that the merchandise in question is horse hair cleaned, cut into lengths of 2 feet, knotted, and coated with wax at one end.

This material is invoiced as "violin bow hair," and forms a part of an importation of musical instruments and parts of musical instruments. The collector classified the merchandise as parts of musical instruments and assessed duty thereon at 25 per cent ad valorem under paragraph 3261, act of August 28, 1894. The appellants claim said merchandise is entitled to free entry as horse hair cleaned under paragraph 504.

We think a distinction must be made between materials intended for use in the manufacture of musical instruments and parts of musical instruments. In the case of hemstitched lawns (In re Mills et al., 56 Fed. Rep., 820) the United States circuit court at New York held that the term wearing apparel partly made imported an article made into the semblance of wearing apparel. This decision was affirmed, without opinion, by the circuit court of appeals. The Board has decided (In re B. Rothglesse, G. A. 2177) that parts of artificial flowers do not include materials designed for use in the manufacture of artificial flowers, but which had not assumed the form of any part of a flower. In G. A.

737 the Board decided that bow hair identical with the merchandise in question was entitled to free entry under paragraph 604, act of October 1, 1890. This decision was based upon the testimony of competent witnesses, which testimony we have considered and made a part of the record in this case, and was in accordance with a decision of the Treasury Department reported in Synopses 6697 and 6872. It is true that the act of 1890 contained no provision for musical instruments or parts thereof, nor did the act of March 3, 1883, which act governed the classification of the merchandise subject of Treasury Department decisions referred to, provide for parts of musical instruments, but we reach the conclusion that a part of a musical instrument must have been manufactured into the semblance of something; hence, if the horse hair in question was in fact a part of a musical instrument, it was a manufacture of hair, and not entitled to free entry, as held by the Board and Treasury Department.

We make a further finding of fact that the merchandise is a material designed for and chiefly used in the manufacture of musical instraments, but is not a part of a musical instrument, and that the same is horse hair cleaned, but not manufactured.

The protest is sustained and the collector's decision is reversed.

(15687-G. A. 2868.)

"Germol," Chemical Compound.

Before the U. S. General Appraisers at New York, January 21, 1895.

In the matter of the protest, 77399 a-15357, of Read, Halliday & Sons, Ltd., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain "Germol," chemical compound, imported per Nomadic, and entered September 6, 1894.

[blocks in formation]

(1) That Messrs. Read, Halliday & Sons imported into the port of New York, per Nomadic, September 6, 1894, certain merchandise invoiced as "liquid disinfectant," and offered for sale under the names of "Germol" disinfecting fluid. Duty was assessed thereon at 25 per cent ad valorem under paragraph 60 of the act of August 28, 1894, and free entry is claimed for the same as a coal-tar preparation under paragraph 443 of said act.

(2) That said merchandise is a fluid composed of dead oil, rosin oil (both known as distilled oils), combined with some alkali, thus forming a saponaceous chemical compound soluble in water. It is suitable for use as a germicide and disinfectant. While some of its chemical constituents are derived from coal tar, it is more specifically described in paragraph 60, act of August 28, 1894.

The protest is overruled.

(15688-G. A. 2869.)

Bottles Containing Colors.

Before the U. S. General Appraisers at New York, January 21, 1895.

In the matter of the protest, 25280 b-11799, of Apgar & Co., against the decision of the collector of customs at Chicago, Ill., as to the rate and amount of duties chargeable on certain bottles containing colors, imported per Scandia, and entered October 25, 1894.

Opinion by SHARRETTS, General Appraiser.

The merchandise in question, consists of bottles containing colors. There is no contention touching the proper classification of the colors. The collector classified the bottles as unusual coverings, and assessed duty on the same in addition to the specific rate provided therefor in paragraph 88 of the act of August 28, 1894, the rate of duty applicable to their contents.

The Board affirms the correctness of its decision (In re J. B. Inderrieden & Co. et al., protest 24463 b), to the effect that filled bottles are not covered by the provisions of section 19, act of June 10, 1890, unless it might be in cases where the bottles are excepted from the provisions. of paragraph 88 of the present act, as, for instance, bottles filled with ginger ale or beer (paragraph 248).

The Board has taken no testimony relative to bottles being the usual or unusual containers for colors, not deeming this fact material in deciding the case. We find that the merchandise is molded or pressed flint or lime glass bottles, of the capacity as returned by the local appraiser, and that the same are not unusual coverings.

We sustain the claim of the appellants that the said bottles are dutiable under paragraph 88, and not at 25 per cent ad valorem. The collector's decision is reversed.

(15689-G. A. 2870.)

Sodium benzoate.

Before the U. S. General Appraisers at New York, January 23, 1895.

In the matter of the protest, 75823 a-14373, of Messrs. Merck & Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain merchandise, sodium benzoate, imported per Werkendam, and entered August 17, 1894.

Opinion by WILKINSON, General Appraiser.

The merchandise is sodium benzoate, made from artificial or coal-tar benzoic acid and soda. It is in evidence that sodium benzoate made from true benzoic acid is about twice as expensive as the artificial, and that it is chiefly, if not entirely, used for medicinal purposes. But the article in question is extensively and chiefly used as a preservative in the manufacture of pickles, preserved fruits, cider, etc., and its use in medicine is exceptional and comparatively trifling in amount.

« AnteriorContinuar »