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DECISIONS UNDER THE ACT OF 1909.
Evidence.--On entry all this merchandise was claimed as entitled to free entry. This claim was supported by an aflidavit in which all the articles were not claimed to be free of duty, and the articles so omitted were withdrawn by counsel for consideration here. The evidence that the goods are artistic antiquities is too weak and confused to warrant the finding of the board that they are dutiable should be disturbed, based as this was on a thorough inspection of the goods by an examiner.-Bowles v. U. S. (Ct. Cust. Appls.), T. D. 33885 ; (G. i. Ab. 32815) T. D. 33578 affirmed.
Antique Hanging-Entirety.--A silk velvet hanging, the body of which is new with old Spanish lace appliquéd on it, the main or substantial part being the velvet background, was held properly classified under paragraph 402 as an entirety, and not free of duty as an artistic antiquity (par. 717).-Ab. 32631 (T. D. 33511).
Affidavit of the “ Owner," Treasury Regulations.--Section 2 (T. D. 31623) of the Treasury Regulations governing the importation of artistic antiquities requires an ailidavit of the owner." The affidavit here was made by the consignee. By the terms of the tariff law, subsection 1 of section 28. the consignee is to be deemed the owner of the property consigned ; and it will be assumed the Treasury Regulations were framed in view of this provision of law. Compliance was shown here as to the affidavit.-Finman v. U. S. (Ct. Cust. Appls.), T. D. 33484; (G. A. Ab. 30230) T. D. 32884 reversed and remanded.
Dresses With Antique Filet Lace.—The merchandise here in question is antique filet lace imported attached to linen dresses and classified as wearing apparel under paragraph 349. The lace is claimed to be entitled to free entry as an artistic antiquity (par. 717). The dresses, with the lace, were held to he entireties, dutiable as assessed.--Ab. 32073 (T. D. 33348).
Filing Proof Showing Article Is an Antique.--It is not within the liscretion of a collector to waive the production of proof of the facts going to show an article is an antique within the last provision of paragraph 717. The regulations governing the admission of antiques were in force at the time the lyre in a screen here was imported. These regulations unconditionally required that the specified papers in proof of antiquity should be filed on entry of the importation. The regulations were not complied with. Martin, jr., v. U. S. (3 Ct. Cust. Appls., 384 ; T. D. 32982).-Kronfeld, Saunders & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33308; (G. A. Ab. 28826) T. D. 32618 aflirmed.
Antique Silverware Part of Personal Baggage.---That the importation was brought in as personal baggage does not exempt the owner from showing a compliance with the regulation both as to the affidavit and the declaration.
The regulation in terms requires the affidavit and the declaration to be produced upon entry, and the fact that no objection was made before the collector that the declaration was wanting will not excuse the importer from showing, on appeal to the Board of General Appraisers, that the requirements had been complied with at the time of entry.-Bradley Martin, jr., v. U. S. (Ct. Cust. Appls.), T. D. 32982; (G. A. Ab. 24465) T. D. 31165 affirmed.
Old Church Bell.–An old church bell assessed as a manufacture of metal under paragraph 199 was claimed to be entitled to free admission as an artistic antiquity (par. 717). Protest overruled.—Ab. 29472 (T. D. 32760).
Artistic Antiques.—The importer here clearly limited himself in his protest to a claim under the 20-year clause, paragraph 717, and the question now presented is whether that paragraph confers an exclusive and final jurisdiction upon the Secretary of the Treasury to determine a particular importation is or is not a work of art of a described kind. The Secretary has asserted no such power (Treasury Circular, T. D. 31263), and properly, for the intention in the statute seems manifestly to have been to confer upon that official authority to prescribe rules and regulations according to which all questions as to the age of works of art are to be determined by the ordinary tribunals having jurisdiction in customs cases.—Bowling Green Storage & Van Co. r'. U. S. (Ct. Cust. Appls.), T. D. 32588; (G. A. Ab. 27613) T. D. 32161 reversed.
Antique Furniture.-It appears the sole artistic feature of the furniture of the importation was the carving on it, and this had been recently applied. This fact is uncontroverted. It compels a reversal.--U. S. v. Morris European & American Express Co. (Ct. Cust. Appls.), T. D. 32386; (G. A. Ab. 26570) T. D. 31866 reversed.
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.—U. S. v. Thomas (Ct. Cust. Appls.), T. D. 32385; (G. A. Ab. 26777) T. D. 31912 reversed.
Artistic Antiquities.-Merchandise classified as furniture under paragraph 215, or as manufactures of metal (par. 199), was claimed to be free of duty under paragraph 717 as works of art which have been in existence more than 20 years prior to the date of importation. Protests dismissed for want of jurisdiction.--Ab. 27613; reversed by T. D. 32588 (Ct. Cust. Appls.), supra.
The board sustained the importers' claims that mirror frames, furniture, various metal articles, and fabrics, and two columns were free of duty as artistic antiquities under paragraph 717.-Ab. 26777 (T. D. 32830); reversed by T. D. 32385 (Ct. Cust. Appls.), supra.
Furniture—Spanish Brazier.-A Spanish brazier and an importation of Windsor armchairs, classified as manufactures of wood and furniture of wood under paragraph 215, were held free of duty as artistic antiquities more than 100 years old (par. 717), as claimed by the importers.-Ab. 26381 (T. D.31832).
Tapestry.-A piece of Flemish tapestry representing a battle between Romans and Saracens which had been classified as a manufacture of wool under paragraph 378 was held free of duty as an artistic antiquity (par. 717). Protest sustained.-Ab. 25614 (T. D. 31616).
Velvet Tablecloth.-A velvet tablecloth was held free of duty as an artistic antiquity under paragraph 717.---Ab. 25489 (T. D. 31568).
Furniture Upholstered with Antique Tapestry made of wool is dutiable under the provision in paragraph 378 for “all manufactures of every description made wholly or in part of wool,” and is not free of duty under paragraph 717 as an artistic antiquity because composed in chief value of antique tapestry, which in itself would be free of duty under the latter paragraph.-T. D. 31492 (G. A. 7203).
Velvet.-Red velvet and a red velvet cushion were claimed to be free of duty under paragraph 717 as artistic antiquities more than 100 years old. I'rotest sustained. Note G. A. 7123 (T. D. 31069).-Ab. 25013 (T. D. 31352).
Velvet Draperies--Silk Table Covers.-We think these articles will come within the purview of paragraph 717, according to the broad interpretation which has been given to that paragraph. Note G. A. 7123 (T. D. 31069).-Ab. 25012 (T. D. 31352).
Silk Mats were held to be free of duty under paragraph 717 as artistic antiquities more than 100 years old, as claimed by the importers.--Ab. 24288 (T. D. 31070). Works of Art Differentiated.
WORKS OF ART.-Paragraph 717 provides in its first half for the free entry under certain conditions of “works of art” which were produced more than 20 years before importation. Held, that this portion of the paragraph relates to objects belonging to the realm of the fine arts, so called.
OTHER WORKS OF ART.—The second half of the paragraph grants free entry to "other works of art," besides several classes of articles there enumerated, if produced more than 100 years before importation. Held, that this provi. sion is broader than that contained in the first half of the paragraph, and will include, if of the requisite age, the numerous ornamental antiquities which may be termed articles of virtu, as well as a class of objects embraced within the useful or industrial arts, if such objects are illustrative of the progress of the arts or of educational value.-T. D. 31069 (G. A. 7123).
Chinese Pottery.-The regulations of the Secretary of the Treasury seem to have been complied with, and it is successfully established that these articles are of sufficient age to bring them within the scope of this paragraph. The collector seems to have considered, however, that they have not such artistic merit as entitles them to classification under paragraph 717. Objects of an artistic nature more than 100 years old, of ornamental character or educational value, have been included. These articles fall within that classification.—Ab, 23180 (T. D. 30585).
Antique Silverware.-The regulations promulgated by the Secretary of the Treasury as to proof of antiquity have been complied with. The only question is whether these goods come within the class of articles described in paragraph 717, which are exempt by reason of being works of art produced more than 100 years prior to the date of importation. They are over 100 years old.
The articles are artistic in design, of ornamental character, and may be said to illustrate the progress of the arts in that branch of metal working.– Ab. 23179 (T. D. 30585).
DECISION UNDER THE ACT OF 1897.
Antique Ewer and Basin.-An antique ewer and basin, enameled in colors by a process not now known and of great value, held to be dutiable under the provision for paintings.--Amerman v. U. S., 124 Fed. Rep., 298.
DECISIONS UNDER THE ACT OF 1890.
Antique Carved-Wood Picture Frame.-An antique carved-wood picture frame imported in connection with a single painting is a manufacture of wood and not free as part of a collection of antiquities.-U. S. v. Gunther (C. C. A.), 71 Fed. Rep., 499.
Antique Tapestries produced prior to the year 1700, imported by dealers in antiquities to be placed among like articles owned and kept by them in their trade, held to be dutiable at 44 cents a pound and 50 per cent and not free as a collection of antiquities.--In re Glaenzer (C. C.), 67 Fed. Rep., 532.
SPECIFIC PROVISIONS OF FORMER ACTS NOT IN ACT OF 1913 As Srch.
The following are specific provisions of the tariff act of 1909 which do not appear as such in the act of 1913.
195. Cans, boxes, packages, and other containers of all kinds (except such as are hermetically sealed by soldering or otherwise), composed wholly or in chief value of metal lacquered or printed by any process of lithography whatever, if filled or unfilled, and whether their contents be dutiable or free, 4 cents per pound and 35 per centum ad valorem: Provided, That none of the foregoing articles shall pay a less rate of duty than 55 per centum ad valorem; but no cans, boxes, packages, or containers of any kind, of the capacity of five pounds or under, subject to duty under this paragraph, shall pay less duty than if the same were
imported empty; and the dutiable value of the same shall include all 1909 packing charges, cartons, wrappings, envelopes, and printed matter ac
companying them when such cans, boxes, packages, or containers are imported wholly or partly filled with merchandise exempt fron duty (except liquids and merchandise commercially known as drugs) and which is commonly dealt in at wholesale in the country of original exportation in bulk or in packages exceeding five pounds in capacity: Provided further, That paper, cardboard, or pasteboard wrappings or containers that are made and used only for the purpose of holding or containing the article with which they are filled, and after such use are mere waste material, shall not be dutiable unless their contents are
dutiable. 1897 (No corresponding provision.) 1894
(No corresponding provision.) 1890 (No corresponding provision.) 1883 (No corresponding provision.)
Sardine Tins.—The merchandise is hermetically sealed tin boxes containing sardines, each box accompanied by a separate piece of tin having flanged sides, so that after the can has been opened this separate cover can be pressed down to form a protection for the remainder of the contents of the tin if it is desired to use only a portion thereof. The separate covers, assessed as lacquered tins under paragraph 195, tariff act of 1909, were held not to constitute an entirety as part of the coverings as claimed, but were found properly dutiable as manufactures of metal. —Ab. 34373 (T. D. 34033).
Lacquered Metal Boxes.--The importation was of small lacquered metal boxes, having a slit in the top and a lock thereupon accompanied by a key. They were classified for dutiable purposes by the collector at the port of New York under the provisions of paragraph 195.
The legislative history of this paragraph makes it clear that containers under paragraph 195, tariff act of 1909, are such as are ordinarily employed in the transportation of merchandise. The goods of the importation are not containers in that sense.-Woolworth & Co. 1. U. S. (Ct. Cust. Appls.), T. D. 33478; (G. A. 7391) T. D. 32821 reversed.
Lacquered Tin Boxes Containing Paints.-Subsection 18 of section 28, tariff act of 1909, makes provision, it is true, for a duty on containers, but paragraph 195 of that act carries a specitic provision for certain sorts of con
tainers, and the merchandise here falls directly within that specific provision. Lacquered metal boxes, with compartments and hinged lids, containing paints, though the lids be used as palettes, are dutiable under that paragraph (195).— Illfelder & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 32040; (G. A. Ab. 24807) T. D. 31300 affirmed.
Metal Coverings, Cylindrical, Lithographed.-Metal boxes or tins, lithographically printed. imported empty, and designed for use as coverings for metal polish, are dutiable under the provision in paragraph 195, tariff act of 1909, for cans, boxes, packages, composed wholly or in chief value of metal lacquered or printed by any process of lithography whatever, if filled or unfilled, and whether their contents be dutiable or free," rather than under the provision in paragraph 151 for "cylindrical vessels for holding gas, liquids, or other material, whether full or empty."-T. D. 31473 (G. A. 7197). Paper Wrappings or Containers.
PROVISO TO PARAGRAPH 195 AND SUBSECTION 18 OF SECTION 28, TARIFF ACT OF 1909. The proviso to paragraph 195, tariff act of 1909, is perhaps broader than it was necessary to make it, but it is apt, nevertheless, and it is held to have been intended to save for operation subsection 18 of section 28 of that act making dutiable other containers than those enumerated in paragraph 195. PARAGRAPH 195, TARIFF ACT OF 1909, AND ITS LAST PROVISO.-The clause "shall not be dutiable unless their contents are dutiable" in a proviso to paragraph 195, tariff act of 1909, does not affirmatively or otherwise impose any duties.-U. S. v. Matagrin (Ct. Cust. Appls.), T. D. 31406; (G. A. 7015) T. D. 30571 affirmed.
"HERMETICALLY SEALED" RECEPTACLES.-Only such receptacles as have been made secure against leakage and air by fusing, welding, brazing, or soldering the metal parts together are "hermetically sealed by soldering or otherwise " within the meaning of paragraph 195, tariff act of 1909.
FRICTION-TOP CANS.-A metal can, lithographically printed, the closure of which is effected by a friction top, or cover, and which is thereby made airtight, is not "hermetically sealed," and therefore not within the excepting clause of paragraph 195, act of 1909, but dutiable under said paragraph as cans, printed by lithography."-T. D. 31163 (G. A. 7144).
1909 254. Cabbages, 2 cents each.
1897 242. Cabbages, 3 cents each. 1894 425. Cabbages. (Free.) 1890 273. Cabbages, 3 cents each. 1883 (Not enumerated.)
498. Arseniate of aniline.
383. Arseniate of alinine.
490. Arseniate of aniline.
602. Arseniate of aniline,
1909 606. Lac spirits.
1897 593. Lac spirits. 1894 528. Lac spirits. 1890 627. Lac spirits. 542. Lac spirits.