1909 1897 1894 1890 96. Gas retorts, 20 per centum ad valorem; lava tips for burners, 10 cents per gross and 15 per centum ad valorem; carbons for electric lighting, wholly or partly finished, made entirely from petroleum coke, 35 cents per hundred feet; if composed chiefly of lampblack or retort carbon, 65 cents per hundred feet; filter tubes, 35 per centum ad valorem; porous carbon pots for electric batteries, without metallic connections, 20 per centum ad valorem. 98. Gas retorts, $3 each; lava tips for burners, 10 cents per gross and 87. Gas retorts, 20 per centum ad valorem. lava tips for burners, not specially provided for in this Act, if ornamented or decorated in any manner, 60 per centum ad valorem; if not ornamented or decorated, 55 per centum ad valorem. 102. Gas retorts, $3 each. The addition in the tariff act of 1913 of the words "carbons for flaming arc lamps, not specially provided for " to the provisions of the act of 1909 for carbons entirely of petroleum coke and carbons chiefly of lampblack or retort carbon, does not cover all carbons for flaming arc lamps, but only such of them as are not made chiefly of lampblack or retort carbon or entirely of petroleum coke. FLAMING ARC-LAMP CARBONS OF LAMPBLACK OR RETORT CARBONS, HOW DUTIABLE.-Flaming arc-lamp carbons in chief value of lampblack or retort carbon, with or without a core impregnated with chemical salts, are dutiable under paragraph 82, as composed chiefly of lampblack or retort carbon at 40 cents per hundred feet, and not as carbons for flaming arc lamps not specially provided for at 30 per cent ad valorem.-Hirschberg v. U. S. (Ct. Cust. Appls.), T. D. 36307; (G. A. Ab. 38223) reversed. DECISIONS UNDER THE ACT OF 1897. Carbon Sticks. CARBONS FOR ELECTRIC LIGHTING SIMILTUDE.-Sticks of carbon which, in order to be used in electric lighting, must have their ends finished, and some of which must also be cut in two, are dutiable by similitude under paragraph 98, as "carbons for electric lighting." ARTICLES OF CARBON-SUSCEPTIBILITY TO DECORATION.-Paragraph 97 relates to "articles and wares composed of earthy or mineral substances, or carbon," one rate of duty being provided "if not decorated in any manner," and a different rate "if decorated." Held that this paragraph is limited to articles which are susceptible of decoration, and therefore does not include unfinished carbons for electric lighting.-U. S. v. Downing (U. S.), T. D. 27281; T. D. 25090 (C. C. A.) and 120 Fed. Rep. 1014 (C. C.) reversed; T. D. 23353 (G. A. 5020) affirmed. Filter Tubes.-So-called filter blocks, used in water filters, are dutiable as filter tubes under paragraph 98, unless shown not to be commercially known as filter tubes, and the burden of proof to show that they are not so known is upon the importer. Batterson v. Magone (48 Fed. Rep., 289) cited and followed.-T. D. 22842 (G. A. 4875). Gas Retorts.-Where a paragraph of the tariff act provides by name for a certain article, without specifying any limitations as to dimensions, it can not be construed to limit the article in question to any particular length or size. A gas retort, imported in two segments, the two pieces when cemented together constituting but a single article, is dutiable as one gas retort, at $3, under paragraph 98, and it is error for the collector to assess duty on each piece as a complete retort. U. S. v. Reisinger (94 Fed. Rep., 1002), affirming In re Reisinger (G. A. 4236), applied.-T. D. 22758 (G. A. 4848). DECISIONS UNDER THE ACT OF 1894. Electric-Light Carbons, otherwise known as carbon points, sticks, or pencils, are dutiable at 20 per cent advalorem, as nonenumerated manufactured articles, under section 3, and not at 30 per cent, under paragraph 86, as articles composed of earthen or mineral substances." G. A. 3866 reversed, Dingelstedt v. U. S. (C. C. A.), 91 Fed. Rep., 112, and (C. C.) 87 Fed. Rep., 190, followed.— T. D. 20653 (G. A. 4344). 1913 83. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered and uncovered demijohns, and carboys, any of the foregoing, filled or unfilled, not otherwise specially provided for in this section, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof which shall be dutiable at the rate applicable to their contents), 30 per centum ad valorem: Provided, That the terms bottles, vials, jars. demijohns, and carboys, as used herein, shall be restricted to such articles when suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations. 97. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns, and carboys, any of the foregoing, filled or unfilled, not otherwise specially provided for in this section, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof which shall be dutiable at the rate applicable to their contents), shall pay duty as follows: If holding more than one pint, 1 cent per 1909 pound; if holding not more than one pint and not less than one-fourth of a pint, 1 cents per pound; if holding less than one-fourth of a pint, 50 cents per gross: Provided, That none of the above articles shall pay a less rate of duty than 40 per centum ad valorem: Provided further, That the terms bottles, vials, jars, demijohns, and carboys, as used herein, shall be restricted to such articles when suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations. 1897 99. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns and carboys, any of the foregoing, filled or unfilled, not otherwise specially provided for, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof, which shall be dutiable at the rate applicable to their contents) shall pay duty as follows: If holding more than one pint, 1 cent per pound; if holding not more than one pint and not less than one-fourth of a pint, 14 cents per pound; if holding less than one-fourth of a pint, 50 cents per gross: Provided, That none of the above articles shall pay a less rate of duty than 40 per centum ad valorem. 1894 1890 1883 88. Green and colored, molded, or pressed, and flint and lime glass bottles holding more than one pint, and demijohns and carboys, covered or uncovered, whether filled or unfilled and whether their contents be dutiable or free, and other molded or pressed green and colored and flint or lime bottle glassware, not specially provided for in this Act, three-fourths of 1 cent per pound; and vials, holding not more than one pint and not less than one-quarter of a pint, 1 cents per pound; if holding less than one-fourth of a pint, 40 cents per gross; all other plain green and colored, molded or pressed, and flint lime and glassware, 40 per centum ad valorem. 103. Green, and colored, molded or pressed, and flint, and lime glass bottles, holding more than one pint, and demijohns, and carboys (covered or uncovered), and other molded or pressed green and colored and flint or lime bottle glassware, not specially provided for in this Act, 1 cent per pound. Green, and colored, molded or pressed, and flint, and lime glass bottles, and vials holding not more than one pint and not less than one-quarter of a pint, 1 cents per pound; if holding less than onefourth of a pint, 50 cents per gross. 104. All articles enumerated in the preceding paragraph, if filled, and not otherwise provided for in this Act, and the contents are subject to an ad valorem rate of duty, or to a rate of duty based upon the value, the value of such bottles, vials, or other vessels shall be added to the value of the contents for the ascertainment of the dutiable value of the latter; but if filled, and not otherwise provided for in this act, and the contents are not subject to an ad valorem rate of duty, or to rate of duty based on the value, or are free of duty, such bottles, vials, or other vessels shall pay, in addition to the duty, if any, on their contents, the rates of duty prescribed in the preceding paragraph: Provided, That Lo article manufactured from glass described in the preceding paragraph shall pay a less rate of duty than 40 per centum ad valorem. 133. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, 1 cent per pound; if filled, and not otherwise in this act provided for, said articles shall pay 30 per centum ad valorem in addition to the duty on the contents. 134. Flint and lime glass bottles and vials, and other plain, molded, or pressed flint or lime glassware, not specially enumerated or provided for in this Act, 40 per centum ad valorem; if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, 40 per centum ad valorem in addition to the duty on the contents. 136. All glass bottles and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this Act otherwise specially provided for. DECISIONS UNDER THE ACT OF 1913. Nonrefillable Bottles dutiable at the rate of 30 per cent ad valorem under paragraph 83 on the value of the bottles, including the value of the nonrefillable device.-Dept. Order (T. D. 35839). Whisky bottles, having permanently attached to their necks a device made of earthenware, cork, and metal, which prevents their being refilled, do not come within the rule laid down in Hayes v. United States (150 Fed., 63; T. D. 27806), but are dutiable as entireties. Accordingly, the collector's assessment under paragraph 83 is correct.-T. D. 36839 (G. A. 7994). DECISIONS UNDER THE ACT OF 1909. Blown-Glass Bottles.-The provision in paragraph 97 for plain green or colored flint, lime, or lead glass bottles is more specific than paragraph 98, and such bottles which are suitable for use and are of the character ordinarily employed as containers for the holding or transportation of merchandise should be assessed with duty at the rate of 40 per cent ad valorem under paragraph 97 of the tariff act.-Dept. Order (T. D. 32728). Bottles and Jars Containing ad Valorem Merchandise.-Paragraph 97 and subsection 18 of section 28 are in pari materia and are to be construed together. The parenthetical clause of paragraph 97 operates to except the bottles there described, leaving these for assessment at the same rate with their contents, under the provisions and in the mode pointed out by subsection 18. So to construe the named provisions gives what appears to have been the intended effect of the language employed and avoids, too, a double assessment. U. S. v. Hensel (106 Fed. Rep., 70) distinguished.-U. S. v. Conkey & Co. et al. (Ct. Cust. Appls.), T. D. 32564; (G. A. 7294) T. D. 31986 affirmed. Dropping Bottles composed of flint glass blown in a mold, having glass stoppers ground to fit the necks of the bottles, which, when properly adjusted, make the bottles air-tight, in which stoppers there are two grooves corresponding with two grooves on the inner surface of the neck of each bottle, the word "ether" appearing on the side of each bottle, which, as well as the grooves, was produced in molding, are not dutiable as "bottles, printed" under paragraph 98, but are dutiable as "molded or pressed and flint, lime, or lead glass bottles suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations," under paragraph 97.-T. D. 31969 (G. A. 7292). Glass Bottle Stoppers.-These stoppers do not fit the bottles with which they were imported on the same invoice, as they must be fitted with a cork ring of a size suitable to closely fit the neck of the bottle. The conclusion is inevitable that if the stopper is prepared for use in a particular bottle, or for any bottle, in the condition in which imported, the bottle and stopper would be considered an entirety; but if the stopper was not manufactured for the use of any particular bottle, but to be used in connection with another article, then it is not part of the bottle, and would not be so considered. Ab. 37348. DECISIONS UNDER THE ACT OF 1897. Bottle Charges. FILLED BOTTLES.—The provision for "bottles filled," in paragraph 99, does not include accessories to the bottles, such as corks, capsules, labels, wiring, and envelopes, and the cost of such item should not be included in the dutiable value of the bottle, but should be attributed to their contents. DUTIABILITY OF CHARGES.-The charges on goods in bottles should be included in the dutiable value of the contents of the bottles, where such contents are subject to an ad valorem rate; but if the contents are subject to a specific duty or are free of duty such charges are not dutiable.-T. D. 28713 (G. A. 6714). In construing paragraphs 40 and 99, respectively, providing for "olive oil in bottles" and for "glass bottles filled," Held that the corks, capsules, labels, envelopes, packing cases, and all other dutiable items are incident to the oil rather than to the bottles, and that their cost should not be included in the dutiable value of the latter, either entirely or by apportionment according to the value of the bottles and their contents. The imposition of an ad valorem duty on “filled bottles," by paragraph 99, does not require that such bottles should be subjected to section 19, customs administrative act of 1890, prescribing that the dutiable value of imported merchandise shall include the cost of the coverings and of other expenses incident to preparing it for exportation. Ordinarily containers, coverings, and packing charges of goods subject to a specific duty are not dutiable unless, as with regard to bottles, it is otherwise expressly provided by act of Congress.-Hayes v. U. S. (C. C. A.), T. D. 27806; T. D. 27666 (C. C.) and Ab. 11169 (T. D. 27331) reversed. Bottles Containing Anchovies and Extract of Meat.-Paragraph 258 relating to " anchovies in bottles," and paragraph 276, relating to extract of meat and providing that "the dutiable weight of the fluid extract of meat shall not include the weight of the package in which the same is imported," are not to be construed as removing bottles containing the merchandise enumerated in said paragraphs from the provision in paragraph 99 for "bottles filled or unfilled, not otherwise specially provided for, and whether their contents be dutiable or free."-Smith v. U. S. (C. C. A.), T. D. 25136; 124 Fed. Rep., 291, affirmed. Empty Chianti Wine Bottles in the form of Florence flasks, fitted with a wicker covering surrounding the bulbous part of the bottle, are dutiable at 40 per cent ad valorem under paragraph 99, and not at 45 per cent as manufactures in chief value of glass, under paragraph 112.-T. D. 26033 (G. A. 5921). Filled Glass Carboys in Baskets. In construing the provision in paragraph 99, for glass carboys, "covered or uncovered," Held that covered carboys are such as are covered with canvas, wickerwork, or other material, in such manner as to be practically inseparable from the glass container; also, where merchandise is imported in large carboys packed in straw in a basket having a lid attached, this basket being placed in a larger basket; that the carboy so packed constitutes by itself an uncovered carboy within the meaning of said paragraph 99, and that the packing (straw and baskets) should be treated and held dutiable as usual coverings in the manner prescribed in section 19, customs administrative act of June 10, 1890.-T. D. 24706 (G. A. 5436). Glass Bottles Containing Merchandise Dutiable at Ad Valorem Rates.— The proviso in paragraph 99, qualifies the whole paragraph, including the parenthetical exception with reference to bottles containing merchandise subject to ad valorem rates of duty, etc. Accordingly, glass bottles containing merchandise subject to ad valorem rates of duty less than 40 per cent are, by virtue of said proviso, dutiable at 40 per cent ad valorem. In re Vignier (G. A. 4055) and U. S. v. Hensel (suit 2902, reversing 99 Fed. Rep., 259) followed. In re Thomsen's Sons (G. A. 4011) overruled.-T. D. 22768 (G. A. 4858). Glass Bottles Containing Merchandise Subject to Compound Rates of Duty.-Held that the provision in paragraph 99, that glass bottles which "contain merchandise subject * to a rate of duty based in whole or in part upon the value thereof shall be dutiable at the rate applicable to their contents," is not to be construed as meaning that the bottles shall be dutiable at the compound rates applied to their contents, but only at the ad valorem rate to which the contents are liable, subject, however, to the proviso in said paragraph 99 "that none of the above articles shall pay a less rate of duty than 40 per centum ad valorem.”—T. D. 22621 (G. A. 4812). Glass Jars Fitted With Stoppers.-Glass jars, cylindrical in shape and without contraction at the mouth, fitted with stoppers ground only with the object of rendering them suitable for their intended purpose of use as soppers for such jars, are dutiable at the rate of 40 per cent ad valorem under paragraph 99, and not at 60 per cent ad valorem under paragraph 100. G. A. 5587 (T. D. 25019) distinguished.-T. D. 27558 (G. A. 6418). |