Rugs Continued

Congress made a distinction between floor coverings and rugs in
paragraph 1021 for tariff purposes. Rugs wholly or in chief value of
flax are specially provided for along with carpets, mats and mattings
of flax, at a duty rate of 35 per centum ad valorem, and separate
provision for "all other floor coverings not specially provided for" at
a rate of 40 per centum ad valorem, is then added. Ib.

Salmon eggs.

Merchandise invoiced as "fresh salmon eggs" is free of duty under
paragraph 1671, it appearing that the eggs were obtained in an ex-
tremely unsanitary manner, and that before exportation many of them
had deteriorated to such an extent as to create an acid poisonous to
the human system and turning the color of the eggs in such manner as
to render them unfit for human consumption and repulsive to the
senses. United States v. Leonard Zwyns (1930).......

Schlung or slung. (See Spangles.)

Slippers. (See Huaraches.)
Spangles.

Merchandise, invoiced as "Slung (single row of spangled trimmings),"
shown to be a continuous strip of overlapping spangles wound on spools
with each spool usually containing one gross (144 yards) of the schlung
or slung, is more than spangles; it is a definite article of commerce with
a distinctive name in the trade, and is bought and sold as "slung" or
"schlung." Loewenthal Trimming Corp. v. United States (1930) –

The classification of the merchandise as an article composed wholly
or in chief value of spangles raises the presumption that spangle slung
is a new article with name, uses, and characteristics differing from the
spangles per se from which it is made. Ib.

Structural shapes.

Railway Spring Snubbers are not within the meaning of the term
"structural shape" as it is used in either of the engineering handbooks
herein cited. They are not designed to give the greatest strength with
the least material as the dictionary definition requires. Frost Rail-
way Supply Co. v. United States (1930)__

Sulfichton.

Sulfichton, chemically known as ammonium ichthosulfonate and
commercially known as ichthyol, which, after importation is purified
and blended and then used in the treatment of human ailments, is a
medicinal preparation of animal origin, the record disc.osing that the
importation is an organic substance the therapeutic element of which
is organic sulphur, which, in view of the record, must be regarded as
basically of animal origin obtained from the animal, fish. United
States v. Kachurin Drug Co. (1930)--

Tariff commission. (See Dried egg albumen.)

Trade agreements.

In the case of trade agreements where the commercial or common
meaning of an ambiguous word of doubtful meaning is not satisfactorily
established, the clear intent of the negotiators as to the meaning of such
ambiguous word, as revealed by the history of the trade agreement in
which the word appears, should be carried out. United States v.
Weigert-Dagen et al. (1930)–

Transkrit machines. (See Reappraisement.)
Tuna fish. (See Reappraisement.)

Twitchell process of hydrolysis. (See Fatty acids.)

Value, dutiable. I. Foreign value.

Foreign value as defined by section 402 (c), and as found by the
tribunals below, is the correct dutiable value of the involved pearl
bead necklaces. Heller Deltah Co., Inc., et al. v. United States (1930)--
Birch plywood held properly dutiable on the basis of foreign value.
F. S. Whelan & Sons v. United States (1930)---.

Value, dutiable. II. Cost of production.

Since it appears that the tuna fish of the Mexican pack, although
of an inferior quality, possesses the same general character as that of
the American pack, the profit was properly calculated on the basis of
cost of material and labor in the Mexican pack. Marine Products Co.
v. United States (1930)__.

A license fee paid by importer for the acquisition of certain territorial
rights in the United States is not an element to be included in comput-
ing the statutory cost of production. United States v. Hensel, Bruck-
mann & Lorbacher, Inc. (1930).

The finding of the Customs Court that leather-bound prayer books
are dutiable upon the basis of cost of production is supported by sub-
stantial evidence. United States v. Malhame & Co., et al. (1930)_

The concurrent findings of the tribunals below that cost of produc-
tion, as defined in section 402 (f), Tariff Act of 1930, was the proper
basis for the determination of the value of the fire brick in question
is supported by substantial evidence of record. United States v.
M. V. Jenkins et al. (1930) __

Wet bull hides. (See Reappraisement.)
Wheat gluten.

Inasmuch as wheat gluten, a wheat flour-dough product, is not
similar to the wheat products named in paragraph 729 which are
directly derived from wheat grains, it is dutiable as a nonenumerated
manufactured article rather than under the provisions of that para-
graph. Maggi & Co., Inc. v. United States (1930).

Judicial notice is taken of the fact that generally wheat grains are
ground in a mill, the bran and hulls are separated from the crushed
grains, and the resulting product is flour. Clearly, the wheat flour
and the imported merchandise are not produced in the same fashion.
Ib.

Wool.

Because of importer's intention to use the Camels Hair Wool in the
manufacture of carpets and because of the posting of the carpet wool
bond, the wool was delivered to importer, conditionally free of duty,
after it was entered under paragraph 1101. Since, at a later date, the
wool was exported but not under customs supervision, there was no
compliance with article 10.97, Customs Regulations of 1943. Khos-
rovischahi & Co. v. United States (1930)__

Works of art.,

The phrase "works of art," used in paragraph 1547 (a), contemplates
that the original statuary or sculpture provided for in the paragraph
shall be the work of professionals. Wm. S. Pitcairn Corp. v. United
States (1930) -

The fact that the original model of an object such as a figurine must
be the work of a professional sculptor in order to conform to the legis-
lative intent respecting what shall be regarded as a work of art within
the meaning of paragraph 1547 (a) does not mean that the copies,
replicas, or reproductions of first figures or figurines, coming from the
molds must receive the inspection, supervision, and care of a profes-
sional sculptor in order to obtain classification under that paragraph.
Ib.

The fact that the Congress which passed the Tariff Act of 1930 saw
fit to add to the prior law the provision "valued at not less than $2.50"
as applied to "copies, replicas or reproductions" is persuasive that
there was no intention that the services of a professional sculptor
should be obtained for work on an article of that low value.

Ib.

Not everything modeled by a sculptor becomes a sculpture, or a
work of art, within the common meaning of the term, which, in the
absence of defining phraseology, is also the statutory meaning. Ib.

The Congress obviously intended that some form of statuary and
sculpture and copies, replicas, or reproductions of same should be
classifiable under paragraph 1547 (a). If figurines, such as the earthen
and china, or porcelain, figures here involved, are held not to be so
classifiable, it would seem that the paragraph would be greatly muti-
lated, if not wholly destroyed. Ib.

Page

52

86

108

158

117

40

15

INDEX OF SUBJECTS

Page

68

44

58

199

205

117

101

108