Sliced Beets kiln dried are dutiable as prepared vegetables and not under paragraph 257 as vegetables in their natural state, nor free under paragraph 617 as vegetable substances crude.-Petry v. U. S., 99 Fed. Rep., 261.

Sugar Beets, used in the manufacture of beet sugar, and which, though not fit for culinary purposes, are suitable for feeding stock, held to be dutiable as vegetables in their natural state, under paragraph 257, and not as nonenumerated unmanufactured articles under section 6.-T. D. 27362 (G. A. 6372).

1913

199. Beans, peas, prepared or preserved, or contained in tins, jars, bottles, or similar packages, including the weight of immediate coverings, 1 cent per pound; mushrooms and truffles, including the weight of immediate coverings, 24 cents per pound.

251. Beans, pease, mushrooms, and truffles, prepared or preserved or contained in tins, jars, bottles, or similar packages, 24 cents per pound, 1909 including the weight of immediate coverings; mushrooms, cut, sliced, or dried, in undivided packages containing not less than five pounds, 24 cents per pound.

241. Beans, pease, and mushrooms, prepared or preserved, in tins, jars, 1897 bottles, or similar packages, 24 cents per pound, including the weight of all tins, jars, and other immediate coverings;

1894

1890

1883

*

*

*

198. Beans, pease, mushrooms, * prepared or preserved, in tins, jars, bottles, or otherwise, 30 per centum ad valorem.

271. Beans, pease, and mushrooms, prepared or preserved, in tins, jars, bottles, or otherwise, 40 per centum ad valorem.

(No corresponding provision.)

DECISIONS UNDER THE ACT OF 1913.

Immediate Coverings.-Mushrooms packed in barrels, bales, or cases, classified under paragraph 199, were claimed dutiable according to the net weight of the mushrooms, and that the barrels and bales are not "immediate coverings." In the case of the mushrooms in barrels and cases, it appears that only one covering was used, which it was held must be considered "immediate coverings."-Ab. 37395.

Mushrooms packed in paper-lined wooden cases, classified under paragraph 199, were claimed dutiable on their net weight plus the weight of immediate coverings. It was held that duty should be collected upon the weight of the paper but not on the outside packing cases, which were made of rough boards. Ab. 35593 (T. D. 34459) cited.-Ab. 37133 (T. D. 35027).

DECISIONS UNDER THE ACT OF 1909.

Beans, Peas, and Mushrooms in Tins.-Beans, peas, and mushrooms imported in hermetically sealed tins were assessed under paragraph 251. It is claimed that an allowance should have been made for the liquid or water used in putting up the vegetables, or that the tins are free of duty. Protest overruled. Affirmed (Ct. Cust. Appls.), T. D. 34250.-Ab. 33519 (T. D. 33732).

Green Pod Beans, cut or sliced, packed in salt or brine, in casks or kegs, dutiable at the rate of 24 cents per pound under paragraph 251.-Dept. Order (T. D. 33210).

Mushrooms in Tins Packed in Wooden Cases.-Mushrooms contained in tins, and inclosed in differing numbers of tins and in wooden cases, may not he deemed mushrooms, cut, sliced, or dried in undivided packages of a given weight and dutiable as such, but are plainly mushrooms contained in tins and are dutiable per pound, the weight of the immediate coverings included, under

the first clause of paragraph 251.-U. S. v. Yamashita (1 Ct. Cust. Appls., 341; T. D. 31435).-Choy Chong Woh & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 31978; (G. A. Ab. 24666) T. D 31236 affirmed.

Pea Flour.-Ground peas, classified under paragraph 251 as peas prepared or preserved," were claimed to be dutiable as an unenumerated manufactured article (par. 480). Protests sustained. Note G. A. 5534 (T. D. 24904) and Ab. 23912 (T. D. 30901).—Ab. 26298 (T. D. 31813).

Peas in Tins.-The only claim necessary to consider is the one that the packages containing 2 liters, or about 2 quarts, should not be included within the provisions of paragraph 251 for the reason that they are not "similar packages," notwithstanding the fact that they are in tins. Counsel for the importers stated at the hearing that they rely upon the olive-oil case, presumably U. S. v. La Manna (158 Fed. Rep., 1022; T. D. 28865), which held that olive oil in tins of a capacity of 5 gallons was not dutiable under the provision in paragraph 40, tariff act of 1897, for olive oil in bottles, jars, tins, or similar packages," but under the same paragraph as "olive oil, not specially provided for." We do not think this claim is well founded.-Ab. 30059 (T. D. 32858).

Soya Beans, Cooked and Salted, but not enough to so change them as to prevent their identification as soya beans, and packed in tins, jars, bottles, or similar packages, do not thereby lose their status as soya beans, and are more specifically classified on the free list, paragraph 606, as "soya beans," than under paragraph 199 as "beans, prepared or preserved, or contained in tins, jars, bottles, or similar packages."-Wm. A. Brown & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35977; (G. A. 7689) T. D. 35143 reversed.

String Beans in Brine.

BEANS. The board held that paragraph 251 did not apply; that the beans provided for in that paragraph are beans when shelled, and not including the pod. In this we think it should be held that the board erred.

The word "beans" appearing in the tariff act of 1897 was continued in the act of 1909, and this continuance carries the presumption that the term was there employed in the sense affixed by judicial interpretation.

BEANS, PREPARED.-These young, green beans, after being cut and shredded. are placed in barrels, and salt is put over them. The juices of the vegetable mixing with the salt form a brine, and this brine, by the record, acted as a preservative. The importation was of prepared beans, and they were dutiable as such. Sun Kwong On v. U. S. (1 Ct. Cust. Appls., 17; T. D. 30775).—U. S. v. De Boer & Dik (Ct. Cust. Appls.), T. D. 35273; (G. A. Ab. 36166) T. D. 34668 reversed.

DECISIONS UNDER THE ACT OF 1897.

Beans, Salted, in Wooden Boxes of 91 pounds gross, held to be prepared vegetables not specially provided for under paragraph 241, dutiable at 40 per cent ad valorem.-T. D. 21456 (G. A. 4508).

Mushrooms Sliced and Dried.-Mushrooms which have been cleaned, sliced, and dried in the sun, the slicing being done to facilitate the drying, are not dutiable as "vegetables prepared or preserved," under paragraph 241, but as "vegetables in their natural state," under paragraph 257.

The process of slicing mushrooms so as to facilitate their drying and of drying them in the sun does not so change the nature of the articles as to remove them from a provision for vegetables in their "natural state."-Zanmati v. U. S. (C. C. A.), T. D. 28054; T. D. 27499 (C. C.) and (G. A, 6253) T. D. 26968 reversed,

Dried Mushrooms Preserved in Tins.-Mushrooms which have been dried in order to preserve them and have then been placed in hermetically sealed tins are dutiable under paragraph 241 as "mushrooms, prepared or preserved, in tins," rather than under paragraph 257 as "vegetables in their natural state."-Choy Chong Woh & Co. v. U. S. (C. C. A.), T. D. 28053; T. D. 27500 (C. C.) and Ab. 9606 (T. D. 26958) reversed.

Prepared Mushrooms in Large Packages.-Mushrooms which have been dried, sliced, peppered, and flavored with bay leaves are not vegetables in their natural state" within the meaning of paragraph 257. Such goods when packed in tin-lined cases weighing over 200 pounds are dutiable under the provision for “vegetables, prepared or preserved,” in paragraph 241, and not under that for mushrooms " prepared or preserved in tins, jars, bottles, or similar packages," in the same paragraph.-T. D. 26811 (G. A. 6183).

Mushrooms, sliced and dried, to which have been added pepper or spice and the leaves of some plant, and which are packed in hermetically sealed tin cans, weighing, with their contents, from 5 to 10 pounds each, are dutiable under the provision in paragraph 241 for "mushrooms, prepared or preserved, in tins," and are not dutiable under the provision for prepared vegetables in said paragraph, or under that for “vegetables in their natural state" in paragraph 257, or free as crude vegetable substances under paragraph 617.-T. D. 26748 (G. A. 6161).

66

Dried Mushrooms.-Mushrooms dried merely by evaporation of the sap are not dutiable under paragraph 241 as mushrooms, prepared or preserved," but under paragraph 257 as vegetables in their natural state, not specially provided for."-Kraut v. U. S. (C. C.), T. D. 26161; (G. A. 5599) T. D. 25065 reversed.

Truffles.—Truffles in tins are dutiable as mushrooms in tins, by similitude, under paragraph 241.

The term "vegetables" in paragraph 241 is used in its ordinary meaning of vegetables usually served at dinner. Truffles, which are used solely as a condiment in cooking and never served separately, are not, in trade or ordinary usage, classed among the vegetables and are therefore not within said provision.

The Supreme Court had given the term "vegetables" a meaning that excluded truffles, and a circuit court had afterwards held that truffles were "vegetables." Held that Congress in reenacting the provision for "vegetables " in paragraph 241 must be presumed to have used it in accordance with its definition by the Supreme Court.-Von Bremen v. U. S.; Mouquin Restaurant & Wine Co. v. U. S. (C. C. A.), T. D. 29501; T. D. 29002 (C. C.) and Ab. 13776 (T. D. 27785) reversed.

DECISIONS UNDER THE ACT OF 1890.

The United States Circuit Court for the Southern District of New York reversed the board's decision, sustaining the assessment of duty made by the collector. The court (Wheeler, J.) said:

"These truffles are not mushrooms in similitude, to which they appear to have been assessed, but are found to fall within vegetables of all kinds, prepared or preserved, including pickles and sauces of all kinds not specially provided for. They in some way vegetate and are a kind of vegetable"

In accordance with the court's decision, we affirm the collector's assessment of duty on the truffles. G. A. 1634 reversed.-T. D. 15153 (G. A. 2679).

60690°-18-VOL 1-24

200. Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or pre1913 pared in any way; any of the foregoing not specially provided for in this section, and bean stick or bean cake, miso, and similar products, 25 per centum ad valorem.

252. Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or pre1909 pared in any way; any of the foregoing not specially provided for in this section, and bean stick or bean cake, miso, and similar products, 40 per centum ad valorem.

1897

1894

1890

1883

*

not spe

241. * * * all vegetables, prepared or preserved, cially provided for in this Act * *, 40 per centum ad valorem. 198. * other vegetables, prepared or preserved, in tins, jars, bottles, or otherwise *, 30 per centum ad valorem.

not spe

287. Vegetables of all kinds, prepared or preserved, cially provided for in this Act, 45 per centum ad valorem. 287. Vegetables, prepared or preserved, of all kinds, not otherwise provided for, 30 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1909.

Agaric.-Protest overruled as to a substance known as "agaric," assessed under paragraph 252 as a prepared vegetable.-Ab. 30014 (T. D. 32858).

Ajinomoto classified as a prepared vegetable under paragraph 252 consisting of a white powdery substance sealed in a small glass bottle, used to flavor food or liquor, was held dutiable as a nonenumerated manufactured article under paragraph 480. Ab. 25277 (T. D. 31478) followed.-Ab. 35698 (T. D. 34468). Amasake.-Paragraph 252, under which this article has been assessed, provides specifically for "bean stick or bean cake, miso, and similar products.” We are of the opinion that the amasake here in question may reasonably be considered a similar product, and thus come within the purview of this paragraph.-Ab. 31147 (T. D. 33120).

Bean Cake.-In one protest it is invoiced as “cracker," in the other as "bean curd." The samples in evidence show the two articles to be identical-an exceedingly greasy, brittle, thin, yellow cake, broken almost to crumbs in the condition in which the samples come to us. The statements as to the manner of its production and the use to which it is applied agree with the description: of bean cake found in the decision of the board reported as G. A. 5361 (T. D. 24513).-Ab. 29577 (T. D. 32780).

Bean Flour-Konjak Flour.-It was claimed that bean flour and konjak flour were dutiable as unenumerated manufactured articles under paragraph 480. Protest sustained. T. D. 24904 cited.-Ab. 25014 (T. D. 31352).

Cauliflower in Brine.-Cauliflower which has been immersed in brine and packed in casks is dutiable under the provision in paragraph 252 for “ vegetables, if pickled, or packed in salt, brine, oil, or prepared in any way," rather than under paragraph 269 as "vegetables in their natural state."-T. D. 21141 (G. A. 7137).

Daikon-Takenoko.-Protests overruled as to daikon and takenoko classified as prepared vegetables under paragraph 252, and claimed dutiable under paragraph 480.-Ab. 32533 (T. D. 33474).

“ Konnyaku Flour. The merchandise is variously invoiced as "konnyaku flour," "konnyakuka flour,” and “ yam powder." We sustain the claim for assessment of this article at 20 per cent ad valorem under paragraph 480.-Ab. 25277 (T. D. 31478).

Split Lentils.-Small red lentils, hulled and split, classified under the provision for vegetables, if cut, sliced, or otherwise reduced in size" in paragraph 252, were claimed dutiable as vegetables in their natural state (par. 269), or under paragraph 480, or free of duty under paragraph 630. Protests overruled. Ab. 30258 (T. D. 32884) followed.-Ab. 32054 (T. D. 33348).

64

Split lentils which have been decorticated held properly classified under the provision for vegetables, if cut, sliced, or otherwise reduced in size" under paragraph 252.--Ab. 30258 (T. D. 32884).

Lily Roots.—The lily roots are sliced and dried and are similar to the goods passed upon in Abstract 21688 (T. D. 29946). In that case, under the act of 1897, they were held to be properly dutiable under paragraph 257 as vegetables in their natural state. The cases at bar, however, arise under the act of 1909, and by virtue of the provision in paragraph 252 this lily root, being sliced, is now more specifically provided for therein than as a vegetable in its natural state under paragraph 269.-Ab. 26199 (T. D. 31788).

Maggi's Soup Tablets.-The similarity required by the general similitude clause is one either of quality, material, texture, or use to which the article may be applied, but there may be similarity in other respects, such as in the manner of production or composition.

The provisions of paragraph 252 were so enlarged as to include bean stick, bean cake, miso, and similar products, and whether "vegetables prepared in any way is broad enough to cover the importation it is clear that this product is so similar to bean stick and bean cake that it falls within the "similar products of the paragraph. Anderson & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35344; (G. A. Ab. 36950) T. D. 34933 affirmed.

The fact that these tablets are vegetables prepared for soup does not take them out of the category of "vegetables, prepared," paragraph 252. The evidence is insufficient to overcome the presumption that the collector's decision was correct.-Hunter & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 34004; (G. A. Ab. 31611) T. D. 33263 and (G. A. Ab. 31850) T. D. 33304 affirmed.

Palm-Tree Hearts.-The commodity is described as "hearts of palm trees cut in stalks about 6 inches long, put up in tins hermetically sealed and resembling asparagus." It was assessed as a prepared vegetable under paragraph 252. Protestant claims it should be dutiable under paragraph 251 by similitude to beans, peas, mushrooms, and truffles, prepared or prescribed," under paragraph 269 as a vegetable in its natural state, or under paragraph 263, which provides for palms, decorative plants, etc. The protest is overruled.-Ab. 24981 (T. D. 31352).

66

Prepared Vegetables.-The merchandise in question, consisting of fish, a considerable quantity of some fine vegetable which looks like spinach, some small dark-colored berries, and kernels probably of some kind of nut, packed in water in small cans hermetically sealed, was classified under the provision in paragraph 252 for prepared vegetables. Protests overruled claiming under paragraph 272, which provides for fish.-Ab. 32335 (T. D. 33409).

Spanish Red Peppers.—It is not true that pleasantness in taste is essential to a vegetable. These peppers, as appears from the evidence, are used both as a garnish and as food. They are vegetables as that term is commonly, ordinarily, and popularly understood, and were dutiable under paragraph 252.—Austin, Nichols & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 35249; (G. A. 7590) T. D. 34667 affirmed.

Canned Seaweed.-The merchandise was invoiced as 66 canned seaweed nori " and is put up in small tins, hermetically sealed, and used among the Chinese as