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(13680-G. A. 1918.)
Peony roots.

Before the U. S. General Appraisers at New York, December 23, 1892.

In the matter of the protest, 30481 a-13416, of Merchants' Despatch Trans. Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain peony roots, imported per Etruria, April 20, 1892.

We find

Opinion by SHARRETTS, General Appraiser.

(1) That the Merchants' Despatch Transportation Company imported into the port of New York, April 20, 1892, certain peony roots, upon which duty was assessed at 20 per cent ad valorem, as nursery stock, under paragraph 282, N. T.

(2) That said merchandise does not consist of bulbs or bulbous roots, but of tuberous roots, not edible.

(3) That said peony roots are not plants, trees, shrubs, or vines, but are vegetable substances crude and unmanufactured.

The appellants claim that the articles in question are entitled to free entry under paragraph 699, N. T. This paragraph provides for bulbs and bulbous roots, not edible and not specially provided for.

The peony of the variety under consideration is an herbaceous plant, ordinarily propagated from a tuberous root similiar to the dahlia, and from the description of bulbs and bulbous roots given in the standard botanical works, we conclude that the claim of the appellants is not tenable. Peony roots might perhaps be exempt from duty under paragraph, 653, N. T.; these roots, however, must not be confounded with the peony plant which is in the nature of shrubs. (See G. A. 1226.)

The appellants in this case having claimed redress under the wrong paragraph, the Board is compelled to overrule the protest and the collector's decision stands.

(13681-G. A. 1919.)

Mottled enameled ware.

Before the U. S. General Appraisers at New York, December 23, 1892.

In the matter of the protests, 32333 a, etc., of Hermann Aich, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain mottled enameled ware, imported per vessels and at dates named in schedule annexed.

Opinion by WILKINSON, General Appraiser.

The goods are articles of sheet steel enameled. They were returned by the appraiser as enameled in more than one color, and assessed for duty at 50 per cent, under paragraph 172, N. T., and are claimed to be dutiable at 45 per cent, under paragraph 171, N. T. The enamel is of a stone or slate color with a mottled or marbleized appearance. The enamel is laid on in one color and the mottled appearance is caused by the action of acids and heat.

We find that the merchandise is not enameled or glazed in more than one color, and sustain the claim that it is dutiable at 45 per cent, under paragraph 171, Ν. Τ.

(13682-G. A. 1920.) Muzzle-loading shotguns.

Before the U. S. General Appraisers at New York, December 29, 1892.

In the matter of the protest, 33405a-8240, of Wiebusch & Hilger, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain muzzleloading shotguns, imported per Spaarndam, December 29, 1890.

Opinion by SHARRETTS, General Appraiser.

We find from the testimony of the appellants in this case that prior to importation certain muskets were converted into muzzle-loading shotguns by the following process of manufacture, namely;

(1) Cutting several inches from the barrels at the muzzle.

(2) Shortening the fore ends of the stocks (which originally extended to within a few inches of the muzzle) and making the stock similar in form and length to those of the ordinary fowling pieces.

(3) Removing certain of the swivels.

(4) Reboring the barrels of such as were rifled.

The foregoing process of manufacture destroyed the usefulness of the firearms in question as weapons of war, and, as before stated, converted them into muzzle-loading fowling pieces, in which condition they were imported into the port of New York, and there entered for consumption subsequent to October 6, 1890.

Paragraph 169, under which the appellants claim the articles in question are dutiable, provides for muskets and sporting rifles. Webster defines a musket as a species of firearms carried by infantry, etc. The same author defines fowling pieces as a light gun for shooting fowl or birds. In commercial parlance the terms shotguns (fowling pieces) and muskets are not interchangeable. The conversion of a musket into a fowling piece by a process of remanufacture, in our opinion, removes it from classification as a musket. The fact that many, if not a majority of, muskets are now used for shooting fowls, birds, or other game has no bearing upon the case. It is only firearms which were commonly or commercially known as muskets and rifles at and prior to the passage of the act of October 1, 1890, that are included in the provisions of paragraph 169.

We make further findings of facts

(1) That the merchandise is a manufacture of metal, or of which metal is the component material of chief value.

(2) That the articles in question are not commercially known as, nor are they in fact, muskets.

Muzzle-loading shotguns are not denominatively provided for in the present act, and we hold that duty was correctly assessed thereon by the collector at 45 per cent ad valorem, under paragraph 215, N. Т. The protest is overruled and the collector's decision is affirmed.

(13683-G. A. 1921.)

Silk-clocked cotton hose.

Before the U. S. General Appraisers at New York, December 30, 1892.

In the matter of the protest, 28626-92, of The John Shillito Company, against the decision of the surveyor of customs at Cincinnati, Ohio, as to the rate and amount of duties chargeable on certain silk-clocked cotton hose, imported per Aurania, November 19, 1890.

Opinion by SHARRETTS, General Appraiser.

This protest raises no disputed question of fact, and we find(1) The merchandise is ladies' cotton hose, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, valued at more than $2 per dozen pairs and not more than $4 per dozen pairs.

(2) That said hose is composed, in quantity and value, chiefly of cotton. It is ornamented with silk, and is commercially known as silkclocked cotton hose.

Duty was assessed upon the merchandise at 75 cents per dozen pairs and 40 per cent ad valorem in accordance with the provisions of paragraph 353, N. T. The appellants claim that, inasmuch as the merchandise has silk as a component material therein, it can not be classified as cotton hose, but is dutiable, at 50 per cent ad valorem, as cotton wearing apparel, under paragraph 349, Ν. Τ.

In our opinion, the claim of the appellants is not well founded. The hosiery in question is composed chiefly of cotton, both in quantity and value, and we hold this is sufficient to bring it within the terms of paragraph 353, Ν. Τ.

The protest is overruled and the collector's decision is affirmed.

1

(13684-G. A. 1922.)

Nursery stock-Aucubas and yuccas.

Before the U. S. General Appraisers at New York, December 30, 1892.

In the matter of the protest, 29294 a-12615, of R. F. Downing & Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain plants (aucubas and yuccas), imported per Umbria, April 4, 1892.

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(1) That Messrs. R. F. Downing & Co. imported into the port of New York, April 4, 1892, certain plants or shrubs known as aucubas and yuccas, variegated, upon which duty was assessed at 20 per cent ad valorem, under paragraph 282, N. T.

(2) That said plants or shrubs are commonly known as nursery stock. The importers claim free entry, under paragraph 666, Ν. Τ. We have no information or evidence which will justify us in holding that the particular variety of aucubas and yuccas covered by this protest differ so essentially from the ordinary varieties as to take them out of the general class of nursery stock..

We hold that duty was properly assessed, and overrule the protest.

(13685-G. A. 1923.)

Tonka-bean crystals or powder.

Before the U. S. General Appraisers at New York, December 30, 1892.

In the matter of the protests, 27201 a and 28581 a, of T. T. Grossmith, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain Tonka-bean crystals, imported per Helvetia, February 24, 1892, and America, April 12, 1892.

Opinion by WILKINSON, General Appraiser.

The merchandise is known as "Tonka-bean crystals." It is a powder that falls from the Tonka bean in handling and transporting the beans, and contains largely the aromatic principle of the bean. It was assessed for duty at 25 per cent as a chemical compound, and is claimed either to be exempt from duty, under paragraph 560, or dutiable at 10 per cent, under section 4, N. Т.

We find

(1) The merchandise is not a crude drug.

(2) That it is an unmanufactured article.

It is possible that the article might be entitled to free admission as a crude vegetable substance, but there is no such claim in the protest, nor have we sufficient information to so determine the question.

We sustain the claim that the merchandise is dutiable at 10 per cent, under section 4.

(13686-G. A. 1924.)

Chinese sable skins.

Before the U. S. General Appraisers at New York, December 30, 1892.

In the matter of the protest, 38380 a-24444, of Denny Bros., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain Chinese sable skins, imported per Alaska, October 13, 1892.

Opinion by WILKINSON, General Appraiser.

The goods are skins known as Chinese sable skins. They have been treated with alum and borax for preservation, but nothing other wise has been done to the skin and nothing at all to the fur.

We find that the goods are fur skins, not dressed in any manner. The assessment of duty at 20 per cent is overruled, and the claim that the merchandise is exempt from duty, under paragraph 588, is sustained.

(13687-G. A. 1925.)

Platinum-pointed tweezers.

Before the U. S. General Appraisers at New York, December 30, 1892.

In the matter of the protest, 34417 a-17545, of Wells, Fargo & Co., against the decision of the col lector of customs at New York as to the rate and amount of duties chargeable on certain platinum-pointed tweezers, imported per Elbe, July 7, 1892,

Opinion by WILKINSON, General Appraiser.

The goods are tweezers or plyers made of nickel-plated steel, except that they are tipped with platinum points 1 inch in length. The articles are used for taking up or manipulating articles in acids.

The merchandise was assessed for duty at 45 per cent, and is claimed to be exempt from duty, under the provision of paragraph 682, N. T., for "vases, retorts, and other apparatus, vessels, and parts thereof, composed of platinum, for chemical uses."

We find

(1) That platinum is the component material of chief value in the plyers.

(2) The plyers are a part of an apparatus for chemical uses. The protest is sustained.

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