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Lactate of Lime.—The merchandise in question, described on the invoice as “calcium lactate," consists of lactic acid and lime. Duty was assessed under paragraph 3 as a chemical compound, and it is claimed to be free of duty either under pragraph 499 as an article in a crude state used in dyeing or tanning, or under paragraph 613 as citrate of lime.

The protest is overruled and the decision of the collector affirmed.-Ab. 25765 (T. D. 31654).

Solution Leras.-A commodity known as "solution leras," classified as a medicinal preparation containing alcohol under paragraph 65, was claimed to be dutiable as a medicinal preparation, not specially provided for under the same paragraph. Protests sustained.-Ab. 26944 (T. D. 31971).

Lime Powder.-A combination of lime, carbonate of lime, and manganese oxide, for use in drying and hardening varnish, is a chemical mixture, and as such is dutiable under paragraph 3.—Strohmeyer & Arpe Co. v. U. S. (Ct. Cust. Appls.), T. D. 32035; (G. A. Ab. 23840) T. D. 30865 affirmed.

Red Cerate of Spermacitti-Rouge. The merchandise consists of fats and red coloring, perfumed, no alcohol being used in its manufacture. It is used externally for chapped lips and chapped hands.

The board has held that scented waters, such as orange-flower water, rose water, cherry water, and laurel water are medicinal preparations. G. A. 6098 (T. D. 26587); G. A. 5653 (T. D. 25232). It follows that the merchandise in question is entitled to be similarly classified. Note Abstract 26104 (T. D. 31757).-Ab. 35867 (T. D. 34571).

Resin and Manganese.—A preparation consisting of resin and manganese, classified as a chemical compound under paragraph 3, was claimed to be dutiable as gum resin (par. 20). Protest overruled.-Ab. 29725 (T. D. 32823).

Scammony Resin, an article prepared with the use of alcohol and used in the compounding of medicinal preparations, is dutiable at 55 cents per pound by similitude to chemical mixtures, alcoholic, under paragraphs 481 and 3.T. D. 31802 (G. A. 7259).

DECISIONS UNDER THE ACT OF 1897.

Antiseptic Cotton. Merchandise consisting of a foundation of cotton batting with one surface thereof treated with an antiseptic preparation, the chief component material being cotton, is a medicinal preparation and as such dutiable under the provisions of paragraph 68. G. A. 1293, G. A. 4691, and T. D. 4987 followed.

The provisions of paragraph 68, relating to "medicinal preparations are more specific than those of paragraph 322 thereof relating to manufactures of cotton not specially provided for; and where an article is covered by the terms of both, such as the above-described antiseptic preparation, the former, being the more specific, controls.—T. D. 22759 (G. A. 4849).

Borate Material—Borate of Manganese.--The “borate material" provided for in paragraph 11 is the raw material as found in nature, and does not embrace a chemical salt artificially produced. G. A. 5155 (T. D. 23768) reversed. Borate of manganese is dutiable under paragraph 3 as a chemical salt.—T. D. 25506 (G. A. 5757).

Chinisol-Medicinal Preparation.-Chinisol (sometimes called "quinosol ") is a product of quinoline and may be produced from coal tar, but is usually made synthetically from other substances. It is not entitled to free admission under paragraph 524, but is properly dutiable at 20 per cent ad valorem under paragraph 15 as a medicinal preparation.-T. D. 20655 (G. A. 4346).

Chrome Alum, which after production has been subjected to a crystallizing process, being thereby freed from incidental impurities, is by reason of this process removed from the provision in paragraph 482 for articles in a "crude state," used in dyeing, and is dutiable as a chemical salt under paragraph 3.Kuttroff v. U: S. (C. C. A.), T. D. 29701; T. D. 29003, (C. C.), and T. D. 28346 (G. A. 6647) affirmed.

Cinnamic Acid can be made from the benzaldehyd which is produced from bitter almonds and also from indigo and gum benzoin. For economic and commercial reasons it has, however, within recent years been produced synthetically, almost wholly, if not entirely, as a commercial article, from the hydrocarbon toluol or toluene derived from coal tar.

This article differs essentially from the benzaldehyd of commerce, being a more advanced and expensive product, and consequently is not exempt from duty, as claimed, under paragraph 524. It is a well-known acid.-T. D. 22563 (G. A. 4788). Note Ab. 31303, supra.

Dentists' Cement.-A compound of formaldehyd, oil of cloves, and creosote, separately imported, designed to be used in connection with a powder to form a cement, and also serving as an antiseptic, is dutiable as a nonalcoholic medicinal preparation, under paragraph 68.—T. D. 23489 (G. A. 5070).

Dulcin is not dutiable as saccharine under paragraph 211, but is dutiable under paragraph 3 as a chemical compound at the rate of 25 per cent ad valorem. U. S. v. Lehn & Fink (113 Fed. Rep., 1005), affirming G. A. 4117, cited and followed.-T. D. 23666 (G. A. 5123).

Gingerine and Capsicine classified under paragraph 67, relating to alcoholic medicinal preparations, were held to be dutiable under paargraph 20 as drugs advanced in value or condition. U. S. v. Martin (T. D. 28145) followed. Abstract 7961 (T. D. 26694) and Abstract 3904 (T. D. 25805) modified.-Ab. 19487 (T. D. 29193).

Gingerine and capsicine dutiable as nonalcoholic medicinal preparations under paragraph 68 at the rate of 25 per cent ad valorem.-Dept. Order (T. D. 29383).

Glycerophosphate of Lime, which, though occasionally dispensed medicfnally in its imported form, is almost always used in combination with other drugs in the preparation of elixirs, is not a medicinal preparation within the meaning of paragraph 67, but is dutiable as a chemical compound under paragraph 3.—Klipstein v. U. S. (C. C. A.), T. D. 29518; T. D. 29100 (C. C.) and Ab. 17921; T. D. 28687 reversed.

Hexamethylentetramin is a medicinal preparation in the preparation of which alcohol is not used, and is dutiable under paragraph 68, at 25 per cent ad valorem. T. D. 27394 followed.-T. D. 27505 (G. A. 6403).

Hexamethylentetramin dutiable under paragraph 68 as a medicinal preparation in the preparation of which alcohol was not used.-Lehn v. U. S. (C. C.), T. D. 27394; Ab. 4606 (T. D. 26035) reversed.

Kefir Pills, consisting of tablets for making artificial buttermilk and kumyss and prescribed by physicians as a medicine, were held to have been properly classified under paragraph 68 as a medicinal preparation.-Ab. 20839 (T. D. 29644).

Kryofine is a medicinal preparation in the preparation of which alcohol is used; is closely allied in chemical constitution, character, and use to phenacetin, and is accordingly dutiable at 55 cents per pound under paragraph 67, and not as claimed at 20 per cent ad valorem under paragraph 15, nor at 25 per cent

ad valorem as a chemical compound, or a medicinal preparation, under paragraphs 3 and 68.-T. D. 22600 (G. A. 4804).

Malt Tropon.-A preparation of tropon and malt extract, with a small percentage of listerin, the former being chief value, which is used as a lactatic to promote the secretion of milk in nursing women, is a "medicinal" preparation within the meaning of paragraph 68.—T. D. 30047 (G. A. 6934).

Octopus Gloy, a preparation for use in filling woolen and cotton fabrics, is not dutiable as a preparation fit for use as starch, but is dutiable as a chemical compound under paragraph 3, at the rate of 25 per cent ad valorem. G. A. 4883 (T. D. 22872), affirmed without opinion, cited and followed.-T. D. 24372 (G. A. 5328).

Paraldehyde is produced from aldehyde, and aldehyde is a by-product resulting from the distillation of alcohol, being produced by the same process, but contains no alcohol and is not derived from alcohol. Held that paraldehyde is not a medicinal preparation in the preparation of which alcohol is used, within the meaning of paragraph 67, but is duitable under paragraph 68 as a medicinal preparation in the preparation of which alcohol is not used.-Merck v. U. S. (C. C.), T. D. 27002. Ab. 612 (T. D. 25089) reversed.

Paraldehyde is not classable under the provisions of paragraph 2, which is limited in its application to perfumeries and toilet waters, nor is it properly classable under the provisions of paragraph 3 as a chemical compound, but it is a "medicinal preparation," and as such properly classable under the provisions of paragraph 67 as an article in the preparation of which alcohol has been used. Fink v. United States (170 U. S., 584) followed.-T. D. 22983 (G. A. 4911).

Podophyllum Resin, classified as a medicinal preparation in the preparation of which alcohol was used, under paragraph 67, was claimed to be dutiable under paragraph 20, relating to drugs. The importers cited United States v. Martin (T. D. 28145). Assessment offirmed.-Ab. 17867 (T. D. 28687).

Resin Pitch.-We find the merchandise to be a mixture of oxidized resin and vegetable oils, the product having no well-recognized composition of chemical formula. It is our opinion, therefore, that the merchandise is not a cheniical compound within the meaning of paragraph 3. G. A. 5832 (T. D. 25733); G. A. 6269 (T. D. 27051); G. A. 5718 (T D. 25410).-Ab. 20562 (T. D. 29516). Saponin. The merchandise in question consists of saponin, the active principle of the Quillaja saponario (soapbark) and various other shrubs and plants. The preparation is used for producing frothing beverages, emulsions, and for cleaning silks. The merchandise is not a chemical compound, but a simple extract of bark and is a nonenumerated manufactured article.-Ab. 23364 (T. D. 30645)

Scammony Resin is dutiable under paragraph 20 as a drug advanced in value or condition, and not under paragraph 67 as a medicinal preparation. T. D. 28145 followed-T. D. 28199 (G. A. 6600).

Scammony resin is dutiable under paragraph 20 as a drug advanced in value and not under paragraph 67 as a medicinal preparation.-U. S. v. Martin (C. C.), T. D. 28145.

Sodium Fluosilicate.-The merchandise, described on the invoice as "Kieselfluornatrium," was returned by the appraiser as a chemical compound and claimed free of duty under paragraph 538.

In order that the merchandise in question shall be entitled to free entry, it must be shown to be composed of fluoride of sodium and aluminum and used for the same purposes as cryolite. A chemical analysis shows that the merchandise is made from sodium and hydrofluorsilicic acid and that it contains no alumi

num. The testimony further shows that it can not be used for the same purposes as cryolite Ab. 22766 (T. D. 30382).

Varnolette, or Siccatif.—A composition of resinate of lead-or resin and compounds of lead-manganese, and lime, which is used as a siccative or drier in varnish, linseed oil, paints, inks, and stains, and which is generally known in commerce as "varnolette," is a chemical compound, dutiable at 25 per cent ad valorem under paragraph 3 and not at 20 per cent ad valorem under section 6, or by similitude or otherwise under section 7.-T. D. 22591 (G. A. 4801).

DECISIONS UNDER THE ACT OF 1894.

Carbonate of Strontia is dutiable as a chemical salt and not as prepared chalk nor as a nonenumerated article, nor free as oxide of strontia or peroxide of strontian and strontianite.-T. D. 17624 (G. A. 3672).

Chloride of Magnesia is a chemical salt and is not free as kieserite nor as magnesium.-T. D. 18007 (G. A. 3851).

Crystal Carbonate is dutiable as an alkaline chemical salt and not as soda ash or sal soda.-T. D. 17938 (G. A. 3813).

Inspissated Ox Gall is dutiable as a medicinal preparation and not free as a crude drug.-T. D. 16638 (G. A. 3283).

Loretin, a medicinal preparation, the medicinal action of which as an antiseptic and otherwise is chiefly due to its acid properties, is free as “an acid used for medicinal purposes," and not dutiable under paragraph 59 as a medicinal preparation. Koechl v. U. S. (C. C.), 84 Fed. Rep., 954; T. D. 19251 (G. A. 4128) reversed.

Nelson's Gelatin Lozenges are dutiable as medicinal preparations and not as gelatin or as a manufacture of which gelatine is the component material of chief value-T. D. 18735 (G. A. 4048).

Oleo Fegate Merluzzo Ferruginoso, composed of cod-liver oil and ether substances, is dutiable as a medicinal preparation and not as cod-liver oil.— T. D. 15680 (G. A. 2861).

Purified Resorcin (White Crystals) is dutiable as a medicinal coal-tar preparation not a color or dye, and is not dutiable as a nonenumerated manufactured article, nor free as crude coal tar.-T. D. 16990 (G. A. 3418).

Smelling Salts.-Perfumed smelling salts dutiable under this paragraph as chemical salts and not as articles of perfumery. Sustaining the Board of General Appraisers (T. D. 20921, G. A. 4394)—U. S. v. Utard (C. C.), 91 Fed. Rep., 522.

Vinolia, a plastic emollient cream, is dutiable as a medicinal preparation and not as a toilet preparation.-T. D. 16342 (G. A. 3171).

DECISIONS UNDER THE ACT OF 1890.

Aristol, a compound of iodine and thymol, is a medicinal preparation.—T. D. 11325 (G. A. 608).

Atropine Sulphate is an alkaloidal chemical salt and a medicinal preparation in the preparation of which alcohol has been used.-T. D. 13058 (G. A. 1563).

Bebeirine Sulphate is a medicinal preparation in the preparation of which alcohol is used.-T. D. 11973 (G. A. 886).

Bisulphide of Carbon is a chemical compound and not free as an acid.— T. D. 11416 (G. A. 699).

Bisulphite of Lime and Lampblack.-A mixture of bisulphate of lime and lampblack used as a leather dressing held to be dutiable as a chemical compound.-T. D. 13071 (G. A. 1576).

Cachon de Lavel is a chemical compound and not a wood used expressly for dyeing.-T. D. 11420 (G. A. 703).

Chloralamide is dutiable as a chemical compound and not as a medicinal preparation.-T. D. 15078 (G. A. 2631).

Chloride of Magnesium is dutiable as a chemical salt and not free as kieserite, as magnesium, or as muriate of potash.-T. D. 13946 (G. A. 2051). Chloride of Zinc, in Solution. Merchandise consisted of a strong aqueous solution of chloride of zinc, and the mixture in its condition as imported was a chemical salt, not an acid, and is used for chemical or manufacturing purposes; also as a germicide.-T. D. 13070 (G. A. 1575).

Chromium Fluorine is a chemical salt, is not a coal-tar preparation, is a mordant, and not a color or dye.-T. D. 13602 (G. A. 1874).

Cocaine Phenate, Guaiacol Absolute, and Salol are chemical compounds and salts and are not dutiable as medicinal preparations.—T. D. 15071 (G. A. 2624).

Coniine hydrobromate crystals, coniine hydrobromate powder, coniine hydrochlorate crystals, salts crystallized from an extract of the fruit of the hemlock, are alcoholic medicinal preparations.-T. D. 11393 (G. A. 676).

Cumarin is the active oderiferous principle of the tonka bean, and an alkaloidal chemical salt; its predominant use is as a base for flavoring extracts or perfumery, and it is seldom used for medicinal purposes.

We hold that said cumarin was properly assessed for duty under paragraph 76.-T. D. 13061 (G. A. 1566).

De Jough's Cod-Liver Oil, a preparation compounded from several ingredients other than alcohol, of which cod-liver oil is the chief ingredient in value, held dutiable as a proprietary medicinal preparation, and not as cod-liver oil.— T. D. 10684 (G. A. 268).

Galloflavin, produced by treating gallic acid with strong sulphuric acid, is not a coal-tar preparation, but a chemical compound and a dye.-T. D. 12853 (G. A. 1449).

Hydrated Oxide of Iron is dutiable under this paragraph and not as waste or as a nonenumerated unmanufactured article; nor is it free as a crude min eral. T. D. 15013 (G. A. 2590).

Lactophenin is a chemical salt, a coal-tar preparation not a color or dye, and a proprietary medicinal preparation and duitable as a coal-tar preparation and not as a chemicl compound.-T. D. 15685 (G. A. 2866).

Medicated Absorbent Cotton is dutiable as a medicinal preparation.-T. D. 12644 (G. A. 1293).

Medicinal Preparations.—When words used in a tariff act have some peculiar trade meaning, Congress must be assumed to have used them with the meaning they had when inserted in the act; but when a descriptive phrase is used, having no peculiar trade meaning, such as "medicinal preparations," the article designated by such phrase will be such as from time to time come within its meaning, and not solely those meant by it at the time of the passage of the act.-U. S. v. Roessler & Hasslacher Chemical Co., 79 Fed. Rep., 313.

Mercury Sulphate-Peptone.-Mercury sulphate is a chemical salt. Peptone is a chemical compound.-T. D. 12698 (G. A. 1347).

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