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enware or stoneware, leaving all other crucibles to be classified under some appropriate provision of the law.
PORCELAIN CRUCIBLES.-Porcelain crucibles are dutiable under paragraph 94 of the tariff act of 1909 as porcelain.-T. D. 31493 (G. A. 7204).
Entireties. An importation of china cups and saucers, the cups being decorated and the saucers plain, was assessed as entireties under paragraph 93. It was claimed that the saucers should have been asseessd as plain white china. Protest overruled.-Ab. 33335 (T. D. 33695).
Insulators for Spark Plugs.-There appears to be no real conflict between the record in the Kraemer case, Abstract 30481 (T. D. 32943), and the testimony in U. S. v. Morris European & American Express Co. (1 Ct. Cust. Appls., 300; T. D. 31356). The sample in the present case was stipulated as the same with that in the two named cases. Proof that an article is talc does not disprove the collector's return that the article is porcelain; and no satisfactory disproof of return in this case having been made, its correctness stands unimpeached.-Herz v. U. S. (Ct. Cust. Appls.), T. D. 35192; (G. A. Ab. 35775) T. D. 34521 affirmed.
Porcelain and Earthenware Crucibles.-Porcelain is a highly finished translucent pottery, usually glazed, while earthenware is a cruder and inferior product. They are both earthenware, it is true, but the statute distinguishes them, and under the statute these crucibles of porcelain are not earthenware. They were dutiable under paragraph 94.-Sargent Co. v. U. S. (Ct. Cust. Appls.), T. D. 33880; (G. A. Ab. 31833) T. D. 33304 affirmed. Pyrometer Tubes.
MARQUARDT-MASSE.-The importer claims the merchandise is made of Marquardt-Masse. This term is not in common use and no authority is given that sheds any light on the question of what Marquardt-Masse is, of what it is composed, or how made. The record shows no chemical analysis of the tubes in controversy.
The importer's contention is that the tubes were not dutiable under paragraph 94, but paragraph 95. The burden is on him of establishing both these claims. Under the evidence if it were assumed the first contention is sound there is no proof of the other.-Stegemann, jr., v. U. S. (Ct. Cust. Appls.), T. D. 34935; (G. A. Ab. 34606) T. D. 34127 affirmed.
Porcelain Pyrometer Tubes.-One witness testified that the articles are porcelain pyrometer tubes, and a previous decision of the board upon the rate of assessment was submitted at the hearing. The record in the former case was not put in evidence. No other witness was examined, and no sample of the merchandise was introduced in evidence or retained by the appraiser. There was a failure to sustain the protest, and the collector's assessment must stand as correct. U. S. v. Herrmann (145 Fed., 843) and Vandegrift v. U. S. (3 .Ct. Cust. Appls., 219; T. D. 32535) distinguished.—U. S. v. Eytinge & Co. (Ct. Cust. Appls.), T. D. 33486; (G. A. Ab. 31312) T. D. 33194 reversed. Spark-Plug Porcelains, which were assessed for duty as plain white porcelain under paragraph 94, are claimed to be dutiable under paragraph 141, which provides for automobiles and finished parts thereof.
The testimony shows that the articles in question are not finished parts of an automobile, but that it requires the addition to them of five or six pieces to make an automobile spark plug. Protest overruled.—Ab. 25661 (T. D. 31624). Printed Spark Plugs.
"ENAMEL" DEFINED.-" Enameled " as employed in paragraph 94 has the limited meaning which it appears always to have borne in ceramics; that is
to say, an opaque or colored semivitrified coating applied to the surface of pottery either as a decoration or for a utilitarian purpose.
ENAMELED AND PRINTED SPARK PLUGS.-The merchandise of the importation could be classed as enameled only by an expert, for the true nature of its finish is unapparent to the eye of a layman. However, the contention is made that the merchandise is "printed china." The testimony to the effect that the word "Rajah," appearing on the goods, was put there to protect a registered trade-mark, or that the word “Rajah” was a trade-mark at all, is too weak, vague, and uncertain to overcome the presumption of correctness attaching to the collector's decision. The spark plugs were properly held dutiable as "printed china."-Richard & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32469; (G. A. Ab. 26244) T. D. 31804 affirmed.
'Rajah" Porcelain Spark Plugs.-Neither the tariff act nor the trademark statute contains any express provision according to which the employment of "Rajah" printed on a porcelain spark plug can be taken to fix an exemption in favor of such a ware as against similar ware printed with similar names in common use. The spark plugs are dutiable as assessed under paragraph 93.-Richard & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33533; (G. A. Ab. 30328) T. D. 32905 affirmed.
DECISIONS UNDER THE ACT OF 1897.
White Porcelain Bottle Stoppers, upon which are printed the name, monogram, and place of business of the user, etc., are dutiable at the rate of 55 per cent ad valorem under paragraph 95 as being "plain white and without superadded ornamentation of any kind," and not at 60 per cent ad valorem, under the same paragraph, as "printed or otherwise decorated or ornamented in any manner," within the meaning of said paragraph. U. S. v. Borgfeldt (suit 2757), decided January 6, 1900, in the circuit for the southern district of New York by Wheeler, J. (T. D. 21991), and Koscherack v. U. S. (98 Fed. Rep., 596), followed. In re Borgfeldt (G. A. 4073) affirmed.-T. D. 22081 (G. A. 4675).
Brown China.-White china does not become decorated merely by adding a color for utilitarian purposes; and cooking and serving dishes which are white, with the exception of an irregular brown coloring on the sloping undersides, put on to conceal smoke and finger marks, are dutiable under paragraph 95, as 64 'china # not ornamented or decorated," and not under paragraph 95 decorated."-Thurnauer v. U. S. (C. C. A.), T. D. 28689; T. D. 27857 (C. C.) reversed; Ab. 6309 (T. D. 26338) affirmed.
China Clock Cases decorated or ornamented in any manner, whether imported separately or containing ordinary metal clock movements, are dutiable under paragraph 95 at 60 per cent ad valorem, and the metal movements or works of such clocks are separately dutiable as parts of clocks not otherwise provided for at 40 per cent ad valorem under paragraph 191.-T. D. 20103 (G. A. 4279).
Decorated China Lamps.-Paragraph 95 embraces within its provisions only such articles as are composed wholly of china, porcelain, parian, bisque, tarthen, stone, or crockery ware. All articles composed in chief value of these materials, not otherwise specially provided for, are embraced within the provisions of paragraph 96.
Where an article composed of china has in it an insignificant quantity of some other material that material may be treated as negligible when it does not perform an essential function in the construction of the article; but where the article in question could not be fashioned into the form in which it is im
ported without the use of the other material then it must be regarded in fixing the classification.
White china lamps of elaborate and ornamental designs, the various parts of which designs were molded separately and assembled in the clay before the completed articles were fired, held to come within the meaning of the words "otherwise decorated or ornamented" as used in paragraph 96.-T. D. 29305 (G. A. 6820).
Metal and China Vases.-Articles consisting of decorated china vases attached to so-called rose trees of bronze, the latter being not only the component of chief value but the more significant feature, are not "decorated or ornamented" china vases within the meaning of paragraph 95, but are dutiable as manufactures of metal, not specially provided for, under paragraph 193.— T. D. 29183 (G. A. 6793).
Decorated China Vases, Bronze Mounted. -Decorated china vases fitted with bronze mountings are dutiable at 60 per cent ad valorem under paragraph 95 and not at 45 per cent ad valorem under paragraph 193 as articles composed wholly or in part of metal, regardless of the respective values of either component material. Gallenkamp v. Rachman (147 Fed. Rep., 769; T. D. 27090), reversing G. A. 5922 (T. D. 26034), followed.-T. D. 27870 (G. A. 6530). Decorated Plates.-Porcelain table plates, or other chinaware primarily designed for useful purposes, although painted or decorated by an American artist residing temporarily abroad, are dutiable as decorated chinaware under paragraph 95 at the rate of 60 per cent ad valorem and are not entitled to free entry under paragraph 703 of the free list.-T. D. 25536 (G. A. 5774).
Magnesia Articles of the Character of Bisque and Other Earthenware.— Bisque rings, insusceptible to decoration and designed for incandescent burners were not dutiable as bisque under section 96, but under section 6, as an unenumerated manufacture. Schoenmann v. U. S. (119 Fed. Rep., 584) followed.Fensterer & Ruhe v. U. S. (Ct. Cust. Appls.), T. D. 31110; (G. A. Ab. 21678) T. D. 29946 reversed.
Paintings in Mineral Colors.-Paintings in mineral colors on china and porcelain, fixed by firing, are not paintings in oil or water colors and are not subject to benefit, as such, by virtue of a reciprocal agreement between the United States and a foreign country under section 7. They are dutiable at 60 per cent ad valorem under paragraph 95 and not at 20 per cent under paragraph 454. Bour et al. v. U. S. (91 Fed. Rep., 533) cited and followed.-T. D. 25761 (G. A. 5842).
Spark Plugs.-A substance made of waste melilite or lava that has been pulverized, and after an addition made of oxide of magnesia and alkalies has been molded in the fashion of porcelain and then fired, was for dutiable purposes properly within paragraph 96; and from the evidence submitted and from an inspection of the substance itself, it appearing to be susceptible of decoration, it was rightly assessed by the collector under paragraph 96.-U. S. v. Morris European & American Express Co. (Ct. Cust. Appls.), T. D. 31356; (G. A. Ab. 23261) T. D. 30601 reversed.
DECISIONS UNDER THE ACT OF 1894.
China Placques, Painted.-Free-hand paintings on placques, painted with mineral colors, and subjected to a process of firing, which sets and changes the colors, are dutiable under paragraph 85 and not free as paintings.-Altman & Co. v. U. S. (71 Fed. Rep., 393), affirming T. D. 15863 (G. A. 2963).
Decorated Porcelain Panels.-Flat rectangular porcelain panels decorated by means of paints known as mineral colors as distinguished from oil and water colors, and completed by firing, are dutiable under paragraph 85 and are not free as paintings in oil or water colors.—Bour v. U. S. (C. C.), 91 Fed. Rep., 533.
Furniture of Wood and China.-Home furniture of wood and decorated thina, the latter the component of chief value, dutiable at the rate provided for decorated china.-T. D. 18412 (G. A. 3969); G. A. 1647 reversed.
DECISIONS UNDER THE ACT OF 1890.
Artificial Flowers of Porcelain or China.-Ornaments made of porcelain, designed for use as shades for fairy lamps or parts of candlesticks, and formed to resemble large full-blown roses, are dutiable as decorated china and not as artificial flowers.-T. D. 12681. (G. A. 1330).
Bisque Figures of babies or children dutiable as ornaments and not as toys.-T. D. 14684 (G. A. 2406).
China Balls for Sign Work dutiable as plain white china or earthenware and not as toy marbles.-T. D. 15147 (G. A. 2673).
Wall or Mantel Clocks with movements of metal and cases of decorated china, the decorated china chief value, are dutiable as decorated china and not as chronometers nor as watches.-T. D. 15978 (G. A. 3002).
81. Earthy or mineral substances wholly or partially manufactured and articles and wares composed wholly or in chief value of earthy or mineral substances, not specially provided for in this section, whether susceptible of decoration or not, if not decorated in any manner, 20 per centum ad valorem; if decorated, 25 per centum ad valorem; unmanufac1913 tured carbon, not specially provided for in this section, 15 per centum ad valorem; electrodes for electric furnaces, electrolytic and battery purposes, brushes, plates, and disks, all the foregoing composed wholly or in chief value of carbon, 25 per centum ad valorem; manufactures of carbon not specially provided for in this section, 20 per centum ad valorem.
95. Articles and wares composed wholly or in chief value of earthy or mineral substances, not specially provided for in this section, whether susceptible of decoration or not, if not decorated in any manner, 35 per 1909 centum ad valorem; if decorated, 45 per centum ad valorem; carbon, not specially provided for in this section, 20 per centum ad valorem; electrodes, brushes, plates, and disks, all the foregoing composed wholly or in chief value of carbon, 30 per centum ad valorem.
97. Articles and wares composed wholly or in chief value of earthy or mineral substances, or carbon, not specially provided for in this Act, if not decorated in any manner, 35 per centum ad valorem; if decorated, 45 per centum ad valorem.
86. All articles composed of earthen or mineral substances. 1894 not specially provided for in this Act, if decorated in any manner, 40 per centum ad valorem; if not decorated, 30 per centum ad valorem.
1890 (No corresponding paragraph.)
95. All nondutiable crude minerals, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this Act, 10 per centum ad valorem.
DECISIONS UNDER ACT OF 1913.
Conduits of Clay and Carborundum.-So-called conduits consisting of pipes or tubes and angles made of fire clay and carborundum and used in the construction of ovens for baking chinaware dutiable under paragraph 81 as
articles composed of earthy or mineral substance not specially provided for, whether in chief value of clay or carborundum, at the rate of 20 per cent ad valorem, if not decorated.-Dept. Order (T. D. 36498).
Brick Rubble.-Ordinary clay, burnt, ground, and passed through a screen, used for tennis courts, is not classifiable at 50 cents per ton as clay or earth unwrought or unmanufactured or as wrought or manufactured at $1 per ton under paragraph 76, but is dutiable as an earthy or mineral substance wholly or partially manufactured, at 20 per cent ad valorem under paragraph 81. Paragraph 76 is not intended to apply to articles manufactured from clay, but only to clay manufactured or unmanufactured.-T. D. 35915 (G. A. 7820).
Carbosolite dutiable as an article composed in chief value of earthy or mineral substance at the rate of 20 per cent ad valorem under paragraph 81.— Dept. Order (T. D. 34885).
Crushed Stone.-The tariff act of 1913, by the all-embracing language of paragraph 81, changes the classification of earthy or mineral substances that are not specially provided for. Stone that has been crushed and screened, heretofore dutiable as a nonenumerated manufactured article, is, under paragraph 81, dutiable as earthy or mineral substances, wholly or partially manufactured. C. D. Jackson & Co.'s case, G. A. 7714 (T. D. 35331), cited and followed.-T. D. 35723 (G. A. 7779),
Stone crushed in a machine especially designed for that purpose, separated by screening into various sizes, crushed and screened to render it especially adapted to concrete work and road making, is a mineral substance wholly or partially manufactured and dutiable as such under paragraph 81.-T. D. 36719 (G. A. 7970).
Stone crushed in a machine manufactured expressly for that purpose and separated into sizes through screens was held dutiable as a nonenumerated manufactured article under paragraph 385, rather than free of duty as crude minerals (par 549). U. S. v. Graser-Rothe (164 Fed., 205; T. D. 29240) and Rossman v. U. S. (1 Ct. Cust. Appls., 280; T. D. 31321) followed.-Ab. 36304. Granito, a manufacture of marble waste, crushed and screened, is dutiable under paragraph 81, as an article composed of earthy or mineral substance, not specially provided for.
This case was based upon the tariff law of 1897, in which the provision relating to articles composed of earthy or mineral substances was restricted by the phrase "whether decorated or not "; and this phrase had been held to exclude from the operation of the paragraph articles not susceptible of decoration. Rossman v. U. S. (1 Ct. Cust. Appls., 280; T. D. 31321) distinguished.-Jackson & Co. v. U. S. (Ct Cust Appls.), T. D. 36142; (G. A. 7714) T. D. 35331 affirmed. Molybdenite, classified as an earthy or mineral substance under paragraph 81, was claimed free of duty as a crude mineral (par. 549). Protest overruled. Ab. 37870.
Whetstones.—English blue whetstones and Water of Ayr whetstones were held properly classified as articles composed of earthy or mineral substances under paragraph 81. U. S. v. Johnson (4 Ct. Cust. Appls., 104; T. D. 33375) followed.-Ab. 36338 (T. D. 34742).
DECISIONS UNDER THE ACT OF 1909.
Bath Bricks are dutiable under paragraph 95 relating to wares composed * * of earthy or mineral substances, * * * whether susceptible of decoration or not," rather than as unenumerated manufactures under paragraph 480.-T. D. 30752 (G. A. 7055).