Wool-Continued.

Clerical error-Continued.

General Appraisers, Abstract 33156 (T. D. 33660). Decision affirmed. (T. D. 34100; Jan. 14, 1914.)

Dress goods-Deduction of 5 per cent―

In applying the proviso to paragraph 380, tariff act of 1909, covering dress goods, "That on all the foregoing, weighing over four ounces per square yard, the rates of duty shall be five per centum less than those imposed by this schedule on cloths," the 5 per cent in question is to be deducted from the total amount of duties and is not to be subtracted from the ad valorem rate. (T. D. 31803-G. A. 7260; Aug. 7, 1911.)

Proviso to paragraph 380, tariff act of 1909: The importation was of woolen dress goods with cotton warp weighing over 4 ounces per square yard. Under the proviso to paragraph 380, tariff act of 1909, the collector, after fixing the duty at 44 cents per pound and 55 per cent ad valorem, deducted 5 per cent from this total sum and assessed the remainder. The importer protested the proviso should be read as reducing the ad valorem rate to 50 from 55 per cent. This contention was properly overruled by the board. The proviso to the paragraph should be subjected to the same construction as if the 5 per cent had been expressed by the equivalent term, "one-twentieth." Auffmordt & Co. v. United States (No. 750), United States Court of Customs Appeals. Appeal from Board of United States General Appraisers, G. A. 7260 (T. D. 31803). Decision affirmed. (T. D. 32230; Jan. 23, 1912.)

Embroidered

*

*

An article having cotton netting as a foundation and covered with woolen cloth upon which various designs were embroidered with cotton thread, was intended to be subjected after importation to an acid process which will burn out the wool and leave the goods in the form of cotton lace. Held that the use to be made of the goods after importation would not affect their classification, and that they were dutiable under paragraph 371, tariff act of 1897, relating to “articles embroidered * of which wool is a component material," rather than under paragraph 339 as "laces" (T. D. 29440-G. A. 6846; Dec. 28, 1908.) Effect of provision in paragraph 310, tariff act of 1913: The provision in paragraph 310 of Schedule K of the tariff act of 1913, by its express terms, left the old Schedule K of the act of 1909 in force as part of the present tariff act until January 1, 1914. This being so, embroi lered articles made of wool entered on October 18, 1913, are more specifically covered by paragraph 383 of the act of 1909, providing for embroidered articles made of wool, than under paragraph 358 of the act of 1913, both of which were in force at the time of this importation. The fact that the new Schedule K of the act of 1913, which did not go into effect until later, did not mention among its provisions embroidered articles can not affect the situation. (T. D. 34599-G. A. 7577; June 22, 1914.) Felt, so-called

Woven jute fabric with a cattle-hair facing and backing, the felt being placed on the jute while in a dampened condition, dutiable as a cloth made in chief value of cattle hair at the rate of 25 per cent ad valorem under paragraph 288, tariff act of 1913. (T. D. 34615; July 6, 1914.)

Five per cent discount

The proviso in paragraph 650 of the act of 1913, providing that "this paragraph

hall be effective on and after the first day of December, 1913, until which time the rates of duty now provided by Schedule K of the existing law shall remain in full force and effect," wa de-igned to continue the rates upon wool as part of the new act until the 1st of December, 1913. Consequently, wool which was withdrawn from warehouse and entered between said dates was properly classi

Wool-Continued.

Five per cent discount-Continued.

fied at the rate provided by paragraph 370 of the tariff act of 1909. And a claim by the importer that there was no wool schedule between said dates, and that consequently this importation should be assessed as a nonenumerated article, is overruled. G. A. 7577 (T. D. 34599) and G. A. 7578 (T. D. 34600) cited. Importations made prior to the passage of the tariff act of 1913 are not within the purpose of Congress in enacting the 5 per cent discount provision. G. A. 7540 (T. D. 34246) followed, so far as it supports that principle. (T. D. 35104-G. A. 7676; Jan. 29, 1915.)

Flannels

Woolen flannel material used for certain outer garments, and also for pajamas, etc., held to be within the commercial meaning of the term "flannels" used by Congress in paragraph 289, tariff act of 1913. Said merchandise, therefore, should not be classified under the provision for manufactures of wool in paragraph 288, or under the provision for wool dress goods in paragraph 290. (T. D. 35703-G. A. 7772; Sept. 8, 1915.)

Grease

Adeps lane: Wool fat in the forms known as adeps lanæ anhydrous and adeps lanæ cum aqua, which is valued at 10 to 15 cents per pound and is principally used medicinally, is not dutiable as wool grease under paragraph 279, tariff act of 1897, but as a medicinal preparation under paragraph 68. Zinkeisen v. United States, United States Circuit Court, Southern District of New York, May 7, 1908. Suit 4920. Appeal by importer from decision of Board of United States General Appraisers, Abstract 15013 (T. D. 28074). Board affirmed. (T. D. 29000; May 20, 1908.)

(Appealed:) Adeps lanæ anhydrous and adeps lanæ cum aqua, which are worth from 10 to 15 cents per pound, are used principally in therapeutics and generally sold to the drug trade, though used to some extent in medicinal soaps and salves, are not "wool grease "within the meaning of paragraph 279, tariff act of 1897, but "medicinal preparations" under paragraph 68. Zinkeisen v. United States, United States Circuit Court of Appeals, Second Circuit, January 12, 1909. No. 119 (suit 4920). Appeal by importer from Circuit Court of the United States for the Southern District of New York (T. D. 29000). Decision in favor of the Government. (T. D. 29546; Feb. 10, 1909.)

Adeps lana-Lanolin: Adepз lanæ, or lanolin, is used as a basis for ointments and as a carrier for soluble medicinal salts, and the evidence shows that without the addition of medicinal agents it has no therapeutic value. The more specific provision levying duty upon it is to be found in paragraph 290, tariff act of 1909. It is dutiable under that paragraph as wool grease refined or improved in value or condition. Koechl & Co. v. United States (No. 786), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 26810 (T. D. 31912). Decision reversed. (T. D. 32619; May 31, 1912.)

Manufactures of

Furniture in chief value of wool. (See Furniture.)

Mixed

Reappraisement of: The provision in section 13, customs administrative act of 1890, that reappraisement decisions by the Board of General Appraisers shall be "final and conclusive" makes clear the intent of Congress that after providing for appeals to appraisers and general appraisers, who are supposed to be experts as to the duties imposed upon them, there shall be an end of controversy when their decision is made, and that such decision shall not be open to judicial review, except to inquire whether the appraisers have exceeded the authority

Wool-Continued.
Mixed-Continued.

conferred upon them by law or have otherwise acted illegally or fraudulently. In a reappraisement case relating to Smyrna wools that had been bought at a round price in a mixed condition, but before exportation to the United States had been sorted according to color, the Board of General Appraisers held that the value of the white wools was greater than the round price paid for the mixed material in the state in which it was bought. Held that, there being no charge that the board had acted illegally in denying the importers a hearing and an opportunity to produce testimony in the matter, and there being some evidence as to a market value for white wool in Smyrna, the reappraisement decision was "final and conclusive" as prescribed in section 13, customs administrative act of 1890. Grubnau v. United States, United States Circuit Court of Appeals, Third Circuit, February 10, 1910. No. 69 (suit 1975). Appeal by the importer from the decision of the Circuit Court of the United States for the Eastern District of Pennsylvania affirming Abstract 15933 (T. D. 28300). Decision in favor of the Government. (T. D. 30369; Feb. 21, 1910.)

Olein

Wool olein, an oil distilled from wool grease, is not "wool grease" within the meaning of paragraph 279, tariff act of 1897, but is dutiable as a distilled oil under paragraph 3. Swan & Finch Co. v. United States, United States Circuit Court, Southern District of New York, May 13, 1909. Suit 5426. Appeal by importer from decision by Board of United States General Appraisers, Abstract 20159 (T. D. 29442). Board affirmed. (T. D. 29805; June 8, 1909.) On the skin-Cabretta

The growth on cabretta skins is properly classified as "wool" under Schedule K, tariff act of 1897. Evidence as to commercial de-ignation in a tariff act must be given as of the time of the passage of the act. Evidence as to the commercial meaning of the term "wool” should be given by dealers in wool; and testimony that the growth on cabretta skins is not wool is inadmissible if given by dealers in other materials, as skins, hair, etc. Johnson v. United States, United States Circuit Court of Appeals, Second Circuit, November 16, 1908. No. 21 (suit 4615). Appeal from the Circuit Court of the United States for Southern District of New York (159 Fed. Rep., 189; T. D. 28538). Decision in favor of Government. (T. D. 29376; Dec. 2, 1908.)

On the skin-Cape sheepskins

Wool on Cape sheepskins dutiable as wool of class 1, under paragraphs 355, 357, and 360, tariff act of 1897. (T. D. 29058; June 9, 1908.)

On the skin-Estimate of weight-Examination—

If an appraiser in making his estimate of the weight of wool on the skin proceeds according to the method prescribed by the Secretary of the Treasury under paragraph 360, tariff act of 1897, his estimate is conclusive; and consequently an estimate made by the importers becomes immaterial, even though more correct. As a basis of relief from an excessive estimate, the importers must first show by direct and positive proofs that the appraiser did not proceed properly. Where the Treasury regulations prescribe that in ascertaining the amount of wool on imported sheepskins "a reasonable number" shall be sheared, it will not be assumed that 8 out of 20,000 was not a reasonable number, where there is evidence that the skins sheared represented a correct average of the entire shipment, and there is no direct and positive evidence to the contrary. The question of what is "a resonable number" is one of fact, to be determined by evidence. United States v. Thomas, United States Circuit Court, District of Massachusetts, May 5, 1910. No. 141 (suit 1826). Appeal by the United States from the decision of the Board of United States General Appraisers, Abstract 10482 (T. D. 27209). Board reversed. (T. D. 30646; May 31. 1910.)

Wool-Continued.

Overcoat lined with fur. (See Wearing apparel, woolen overcoat.)
Rugs. (See Rugs.)

Samples of―

In paragraph 349, tariff act of 1897, relating to wools of the first class, the words
"merino blood, immediate or remote," convey an unmistakable meaning and
include wool in which the presence of merino blood is marked, though of in-
ferior quality. Where imported wools answer the quality of the standard sam-
ples prescribed on the authority of paragraph 352, of the said tariff act, they
should be classified accordingly, regardless of whether such standards operate
unjustly, oppressively, or disproportionately to other classifications and values.
The standard samples of wool prescribed by the Secretary of the Treasury on
the authority of paragraph 352, are conclusive in respect to classification and
quality, except perhaps where the issue is one of fraud or mistake; and regula-
tions in respect to such samples are not subject to review by the courts or the
Board of General Appraisers. Relief from hardships of authorized Government
regulations should be sought from the executive department which, under
expressly delegated authority, established such regulations. There is no vested
right to import superior to the power of Congress to say upon what terms it shall
be done, and it is quite within the constitutional discretion of Congress to declare
upon what terms foreign trade may be had and to determine how the justice of
claims for alleged excessive tariff taxation shall be ascertained and disposed of.
Claims based on excessive tariff taxation may in the discretion of Congress le
left altogether to an executive department, or in suits against the collectors of
customs, or to the determination of a Board of General Appraisers, subject to
review by the courts upon such particulars only as the law may prescribe.
United States v. American Express Co., United States Circuit Court, District
of Massachusetts, February 16, 1910. No. 464 (suit 2031). Appeal by United
States from the decision of the Board of United States General Appraisers,
Abstract 19295 (T. D. 29119). Decision in favor of the Government. (T. D.
30368; Feb. 21, 1910.)

Establishment of new standard: Establishment of new standard sample No.
399-B to cover Cape of Good Hope native skin wool of a kempy character shorn
from so-called Cape goat-sheep in a rundown condition. Standard samples Nos.
137 and 138 withdrawn. (T. D. 30786; July 15, 1910.)

Standard wool sample No. 164, heretofore used in classifying wools of class 1,
relabeled 223-A and transferred to the wools of class 2, prescribed in T. D.
22681. (T. D. 33316; Apr. 4, 1913.)

Standard samples of wool to be preserved at the several ports. (T. D. 33869;
Nov. 15, 1913.)

Shrinkage of cloth, cost of—

Collector's authority: The collector has no power or authority to assess duty upon
merchandise at a value greater than or different from that determined by the
last appraisement, except to add items of "costs" or "charges" within the mean-
ing of those words as used in subsection 13, section 28, tariff act of 1909.

Market value-Costs and charges: The market value of goods at a given point
includes all costs and expense of production and of transportation to and deliv-
ery at that market. Only such items of expense as are incurred thereafter are
to be considered as "costs" and "charges" to be ascertained by the collector.
Grinnell v. Lawrence (1 Blatch., 346; Fed. Cas., 5831).

Shrinkage: An item comprising the cost of examining, shrinking, and pre-
paring English cloth for shipment was added by the collector to the entered
and appraised value as a dutiable charge. Held, that this item is a part of the
expense of preparing and placing the merchandise in a condition ready for ship-

Wool-Continued.

Shrinkage of cloth, cost of-Continued.

ment, and therefore a part of the market value of the cloth. (T. D. 33832-G. A. 7506; Oct. 29, 1913.)

Shrinkage as a charge or expense-Subsection 18 of section 28, tariff act of 1909: The importer of these woolens incurred certain costs for their inspection and damping in London and the collector added these costs to the entered value. In this he exceeded his authority. These costs so incurred are not charges and expenses incident to placing the merchandise in condition packed ready for shipment to the United States, as provided for in subsection 18 of section 28, tariff act of 1909. United States v. Spingarn (5 Ct. Cust. Appls. —; T. D. 34002) distinguished. United States v. Van Ingen & Co. et al. (No. 1327), United States Court of Customs Appeals. Appeal by the United States from Board of United States General Appraisers. Abstract 34066 (T. D. 33872.) Decision affirmed. (T. D. 34970; Nov. 27, 1914.)

Tare

Naphthalin, being made free of duty by paragraph 536, tariff act of 1909, where such an article in the form of a powder is introduced into bales of wool as a disinfectant, its weight should be deducted from the gross weight of the wool and allowed as tare. (T. D. 32068-G. A. 7304; Dec. 4, 1911.)

Waste

Scraps of sheepskin with wool thereon: Small scraps of sheepskin with wool on them are not dutiable under paragraph 384, tariff act of 1913, as waste not specially provided for, but are free of duty as wool waste under paragraph 651. By paragraph 651 Congress intended to admit free of duty all forms of wool waste. (T. D. 35714-G. A. 7774; Sept. 17, 1913.) Weight and tare of

Collectors will direct the weigher to furnish the appraising officer with the gross, tare, and net weights of all importations of wool. (T. D. 33346; Apr. 21, 1913.) Wool and flax lappings. (See Lappings.)

Affidavit of ultimate consignee embodying features of declaration of seller or shipper and affidavit of importer may be accepted upon entry, under paragraph 717, tariff act of 1909, of works of art valued at not more than $80, imported through the mails or by express companies. (T. D. 30453; Mar. 22, 1910.) Amendment of T. D. 29958 and 29959, dated August 20, 1909, for the free entry of works of art under paragraph 717, tariff act of 1909, to provide that upon entry of works of art the affidavit of the ultimate consignee shall contain an itemized statement in the English language of the articles claimed to be entitled to free entry. (T. D. 30911; Sept. 9, 1910.)

Carved wooden columns

Evidence lacking that goods were antiques: The question is one of proper compliance with Treasury regulations governing the admission duty free of works of art produced more than 100 years prior to the date of importation. The collector assessed the goods for duty. The character of the affidavits of record, ex parte as these are, and unsupported as they are, does not warrant a reversal of the collector's action, presumably correct, as this must be considered. United States v. Thomas (No. 770), United States Court of Customs Appeals. Appeal by the United States from Board of United States General Appraisers, Abstract 26777 (T. D. 31912). Decision reversed. (T. D. 32385; Apr. 1, 1912.)

Engravings and etchings. (See Engravings and etchings.)

Fashion plate drawings not. (See Drawings.) (T. D. 29806; June 8, 1909.)