SCHEDULE A-CHEMICALS, OILS, AND PAINTS. 1. ACIDS: Boric acid, cent per pound; citric acid, 5 cents per pound; formic acid, 14 cents per pound; gallic acid, 6 cents per pound; lactic acid, 14 cents per pound; oxalic acid, 1 cents per pound; pyro1913 gallic acid, 12 cents per pound; salicylic acid, 2 cents per pound; tannic acid and tannin, 5 cents per pound; tartaric acid, 34 cents per pound; all other acids and acid adhydrides not specially provided for in this section, 15 per centum ad valorem. 1909 1897 1894 1890 1. * *boracic acid, 3 cents per pound; citric acid, 7 cents per pound; lactic acid, containing not over 40 per centum by weight of actual lactic acid, 2 cents per pound; containing over 40 per centum by weight of actual lactic acid, 3 cents per pound; oxalic acid, 2 cents per pound; salicylic acid, 5 cents per pound; tannic acid or tannin, 35 cents per pound; gallic acid, 8 cents per pound; tartaric acid, 5 cents per pound; all other acids not specially provided for in this section, 25 per centum ad valorem. 1. * * * boracic acid, 5 cents per pound; * lactic acid, 3 cents per pound; citric acid, 7 cents per pound; salicylic acid, 10 cents per 2. Boracic acid, 3 cents per pound. 4. Citric acid, 25 per centum ad valorem. 5. Tannic acid or tannin, 60 cents per pound. 6. Tartaric acid, 20 per centum ad valorem. (Free,) 363. Acids used for medicinal, chemical, or manufacturing purposes, not especially provided for in this act. 2. Boracic acid, 5 cents per pound. 4. Citric acid, 10 cents per pound. (Free.) 6. Tannic acid or tannin, 75 cents per pound. 7. Tartaric acid, 10 cents per pound. 473. Acids used for medicinal, chemical, or manufacturing purposes, not specially provided for in this act. 13. Acid, citric, 10 cents per pound. 14. Acid, tartaric, 10 cents per pound. (Free.) 43. Pure boracic acid, 5 cents per pound; commercial boracic acid, 4 1883 cents per pound. 109. Acid, tannic, and tannin, $1 per pound. 594. Acids used for medicinal, chemical, or manufacturing purposes, not specially enumerated or provided for in this act. (Free.) DECISIONS UNDER THE ACT OF 1909. Cryslic Acid, assessed as acid not specially provided for, under paragraph 1, was claimed to be same thing as liquid carbolic acid, free of duty under paragraph 482. Protest overruled.-Ab. 34275 (T. D. 34000). Palmitic Acid, classified under paragraph 1, was claimed entitled to free entry under paragraph 580. Protest overruled.-Ab. 33031 (T. D. 33620). DECISIONS UNDER THE ACT OF 1897. Anthranilic Acid of commerce is at the present time produced almost entirely, as a commercial article, from the coal-tar hydrocarbon, toluol or toluene. It differs essentially from the benzoic acid of commerce, being a more advanced and expensive product, and consequently is not exempt from duty, as claimed, under paragraph 464. It is a well-known acid.-T. D. 22563 (G. A. 4788). 66 Carboleum, so called, imported in steel cylinders or tubes, a liquid substance known commercially and in chemistry as 'carbonic acid," and also as "carbonic acid gas," and described by the symbol CO2, is dutiable at 25 per cent ad valorem under the provision in paragraph 1, for "all other acids not specially provided for in this act.”—T. D. 19134 (G. A. 4107). Carboleum, contained in metal capsules or containers and known as sparklets, is dutiable as an acid not specially provided for under paragraph 1. Coverings for same made of steel are usual and necessary coverings and not separately dutiable.-In re Hempstead (96 Fed. Rep., 94) and G. A. 4649 and G. A. 4662, cited and followed. U. S. v. Matthews (78 Fed. Rep., 345) distinguished.-T. D. 22402 (G. A. 4737). Linoleic Acid, made from linseed oil and used for polishing purposes, is dutiable at 25 per cent ad valorem under paragraph 1, relating to "acids not specially provided for."-T. D. 27153 (G. A. 6294). Stearic Acid, known also as stearin, is dutiable as an acid not specially provided for, under paragraph 1.-T. D. 30335 (G. A. 6977). Tetra-chlor-phthalic Acid or Anhydrid is dutiable at 25 per cent ad valorem under the provision for "all other acids not specially provided for," etc., in paragraph 1, being a distinct and different article from phthalic acid, and not included in paragraph 464 nor 524. It was held by the United States Circuit Court for the Southern District of New York, along with so-called "phthalic acid, distilled," or phthalic anhydride, to be exempt from duty under the provisions of paragraph 473, act of October 1, 1890 (In re Roessler & Hasslacher Chemical Co. and The Heller & Merz Co.. suits Nos. 2633 and 2635); such provisions differed essentially, however, from the corresponding provisions of the present act.-T. D. 22664 (G. A. 4824). DECISIONS UNDER THE ACT OF 1894. Keller's Tannin Powder is dutiable as tannin and not under paragraph 16 for drugs, etc., nor free under paragraph 363 as an acid, nor under paragraph 386 as an article in a crude state used for dyeing or tanning.-T. D. 17354 (G. A. 3574). Tannic Acid, "Vinotanin."-Vinotanin is dutiable as tannic acid and not as a chemical compound.-T. D. 16437 (G. A. 3226). DECISIONS UNDER THE ACT OF 1890. Sulphotuluic Acid, a remote derivative of coal tar, by combination with sulphuric acid, its dominant element being derived from coal tar, the chief use of the article being in the construction of coal-tar dyes by combining with a base, is free as an acid used for manufacturing purposes.-Matheson v. U. S., 71 Fed. Rep., 394; 65 Fed. Rep., 422, and T. D. 13879 (G. A. 2032) reversed. DECISIONS UNDER THE ACT OF 1883. Stearin is duitable as a manufacture of tallow and not as tallow. R. S. 2516.-Fairbanks v. Spaulding, 19 Fed. Rep., 416, 2. Acetic anhydrid. 24 cents per pound. *; acetic anhydrid, 2 cents per pound; * (Not enumerated.) 1913 1909 1. Acids: * * 1897 1894 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Anhydrous Acetic Acid is dutiable at the rate of 2 cents per pound under the provision of paragraph 1, for acetic acid exceeding the specific gravity of .147, and not at 25 per cent ad valorem under paragraph 3. Lueders v. U. S., reported in T. D. 26460 (reversing G. A. 5051)—T. D. 23426 followed.-T. D. 26590 (G. A. 6101). The article known as acetic acid anhydrid, which is not chemically an acetic acid and is not scientifically designated as such, but is one of the substances covered by that general term, is dutiable under the provision in paragraph 1 for "acetic acid," being one of the substances covered by that term. While an article may be bought and sold by a specific name, indicating a particular article, yet a group of such articles may be known in trade and commerce by a term which includes them all in a special group.-Lueders v. U. S. (C. C.), T. D. 26460; T. D. 23426 (G. A. 5051) reversed. Acetone is not brandy or alcohol; it is not spirits within the common acceptation of the term; it can not be used as a beverage or in compounding beverages; it differs materially from alcoholic spirits; and it is a chemical compound. The claim under paragraph 76 is hereby sustained.-T. D. 11974 (G. A. 887). 1913 4. Dried egg albumen, 3 cents per pound. 5. Alkalies, alkaloids, and all chemical and medicinal compounds, 1913 preparations, mixtures and salts, and combinations thereof not specially provided for in this section, 15 per centum ad valorem. { 3. Alkalies, alkaloids, * ** and all combinations of the foregoing, and all chemical compounds, mixtures and salts, 1909 provided for in this section, 25 per centum ad valorem ; * not specially * 65. all other medicinal preparations not specially provided for in this section, 25 per centum ad valorem. 60690°-18-VOL 1-2 3. Alkalies, alkaloids, 1897 1894 1890 1883 and all combinations of the foregoing, and all chemical compounds and salts not specially provided for in this Act, 25 per centum ad valorem. 68. Medicinal preparations not containing alcohol or in the preparation of which alcohol is not used, not specially provided for in this Act, 25 per centum ad valorem; * * 59. All medicinal preparations not specially provided for in this Act, 25 per centum ad valorem. 60. Products or preparations known as alkalies, alkaloids, and all combinations of the foregoing, and all chemical compounds and salts, not specially provided for in this Act, 25 per centum ad valorem. 75. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is not a component part, and not specially provided for in this Act, 25 per centum ad valorem ; * * 76. Products or preparations known as alkalies, alkaloids, and all combinations of any of the foregoing, and all chemical compounds and salts, not specially provided for in this Act, 25 per centum ad valorem. 92. All preparations known as alkalies, alkaloids, and all combinations of any of the foregoing, and all chemical compounds and salts, by whatever name known, and not specifically enumerated or provided for in this Act, 25 per centum ad valorem. * * 93. Preparations: All medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, * powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this Act, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Sliced Deer Horn, used by the Chinese as a medicine, dutiable as a medicinal preparation at the rate of 15 per cent ad valorem under paragraph 5, unless put up in individual packages of 24 pounds or less, gross weight, when it is dutible at the rate of 20 per cent ad valorem under paragraph 17 of the said Act.-Dept. Order (T. D. 36401). Chrysarobin dutiable as a medicinal compound under paragraph 5.-Dept. Order (T. D. 35044). DECISIONS UNDER THE ACT OF 1909. Bezoar held dutiable as a medicinal preparation under paragraph 65.—Ab. 24045 (T. D. 30983). Bitocol classified as glue under paragraph 23, held dutiable as a chemical compound (par. 3).-Ab. 33961 (T. D. 33833). Cherry Laurel Water contains hydrocyanic acid, and for the past eight years has been returned as a medicinal preparation. Based upon the record we do not feel justified in disturbing the collector's action.-Ab. 30643 (T. D. 32997). Cinnamic acid held properly classified as a medicinal preparation under paragraph 65.-Ab. 31303 (T. D. 33194). Foot Shampoo.-The merchandise described on the invoice as “Woltat " consists of a powder put up in a paper envelope and known as foot shampoo for foot baths. It clearly is not a toilet article, and we therefore sustain the claim for duty at the rate of 25 per cent under paragraph 65.-Ab. 26104 (T. D. 21757). Gastric Juice. The gastric juice of a pig was held properly classified as a medicinal preparation under paragraph 65.-Ab. 30334 (T, D. 32905). |