99. Proprietary preparations, to wit: All cosmetics, pills, powders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease or diseases, or affections whatever, affecting the human or animal body, * not specially enumerated or provided 1883 for in this Act, 50 per centum ad valorem. 103. Alcoholic compounds, not otherwise specially enumerated or provided for, $2 per gallon for the alcohol contained and 25 per centum ad valorem. 118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for in this Act, 50 cents per pound. DECISIONS UNDER THE ACT OF 1909. Acetosalicylid.—Acid acetosalicylid. acetosalicytate tablets, and iyrozalou salicylic classified as medicinal preparations in the manufacture of which alcohol was used under paragraph 65, were claimed dutiable as medicinal preparations not specially provided for under the same paragraph. Protests overruled. Ab. 35676 (T. D. 34468). Animals in Alcohol.-Carcasses of animals imported packed in spirits were held properly classified under paragraph 2 as articles consisting of animal objects in alcohol.-Ab. 36442 (T. D. 34756). Artificial Musk classified as an alcoholic chemical compound under paragraph 3 was claimed to be dutiable as a coal-tar preparation (par. 15). Protests overruled. The question at issue was fully passed on by the United States Court of Customs Appeals in Magnus v. U. S. (T. D. 31212) on cases arising under the act of 1897.-Ab. 24972 (T. D. 31352). Chloralhydrat-Phenylaslicylat—Papain.—We find as a fact that as to the three articles covered by the evidence no alcohol is used in their manufacture and as it is agreed that each is a medicinal preparation, they are each held to be dutiable at 25 per cent ad valorem under paragraph 65.-Ab. 34540 (T. D. 34090). Paste used in the manufacture of wall paper, containing alcohol, dutiable under paragraph 2.-Dept. Order (T. D. 31395). Sinalco Seele, manufactured as a base for nonalcoholic drinks, is an alcoholic compound. U. S. v. Kraemer (4 Ct. Cust. Appls., 433; T. D. 33858; 3 Ct. Cust. Appls., 375; T. D. 32965).-T. D. 34124 (G. A. 7528). Sinalco Seele dutiable as an alcoholic compound at the rate of 60 cents per pound and 25 per cent ad valorem under paragraph 2.-Dept. Order (T. D. 32688). The merchandise is of a secret composition and is used as a base for the manufacture of nonalcoholic drinks. The evidence showed that the article was not an unenumerated manufacture, but fell for dutiable purposes with one or the other of paragraphs 2 or 3, as an alcoholic compound or as a chemical compound. The protest claimed under neither of these paragraphs, and so could not be allowed. U. S. v. Danker & Marston (2 St. Cust. Appls., 462; T. D. 32208).-U. S. v. Chattanooga Brewing Co. (Ct. Cust. Appls.), T. D. 32965; (G. A. 7335) T. D. 32313 reversed. DECISIONS UNDER THE ACT OF 1897. Compound in Chief Value of Spirits.—A compound composed in chief value of alcohol is dutiable at the rate of 60 cents per pound and 45 per cent ad valorem under paragraph 2. The provisions of paragraph 291 apply only when the specific rates fixed in other paragraphs are less than $2.25 per gallon.-T. D. 23355 (G. A. 5022). Artificial Musk.-It not appearing from the evidence that the dominant characteristic of this commodity is derived from coal tar, it is not to be classed as coal tar; and tri-nitro-iso-butyl-xylol, or artificial musk, was dutiable under paragraph 3. Ab. 21178 (T. D. 29727) affirmed.-Magnus v. U. S. (Ct. Cust. Appls.), T. D. 31212. Cannabis Indica, a purely liquid alcoholic tincture of Indian hemp, used by homeopathic physicians as a medicine, is dutiable under paragraph 67, covering "medicinal preparations containing alcohol," and not under paragraph 2, relating to "alcoholic compounds." In re Boericke, G. A. 5021 (T. D. 23354), distinguished.-T. D. 24868 (G. A. 5525). Chlorophyll combined with Ethylic Alcohol, which was classified as an alcoholic compound under paragraph 2, was claimed to be dutiable under section 6 (unenumerated manufactures). Protest overruled.-Ab. 21081 (T. D. 29700). Ducro's Alimentary Elixir. DUCRO'S ALIMENTARY MIXTURE.-Ducro's alimentary mixture was dutiable under paragraph 67.-Fougera v. U. S. (Ct. Cust. Appls.), T. D. 31208; Ab. 21046 (T. D. 29690) affirmed. Gaduol, an extract of cod-liver oil, which in the form imported is not prepared for the use of the apothecary and is not dispensed in that form, is not dutiable as a medicinal preparation under paragraph 67, but as a chemical compound under paragraph 3.-U. S. v. Merck (C. C. A.), T. D. 25993; T. D. 25069 (C. C.) affirmed and T. D. 20046 (G. A. 4268) reversed. Herbs in Alcohol.-Leaves and stalks of plants immersed in alcohol held dutiable as alcoholic compounds.-U. S. v. Stone & Downer Co. (C. C. A.), T. D. 30228; T. D. 29804 (C. C.) and Ab. 11235 (T. D. 27348) reversed. Herbs, imported in kegs, immersed in their natural condition in alcohol for preservation, are not dutiable as “alcoholic compounds" under paragraph 2, or as "drugs advanced in value or condition" under paragraph 20, but under the provision in section 6 for "all raw or unmanufactured articles, not enumerated or provided for," at the rate of 10 per cent ad valorem.-Boericke & Runyon Co. v. U. S. (C. C.), T. D. 24886; T. D. 23354 (G. A. 5021) reversed. Iraldeine, a chemical compound containing alcohol, is dutiable under paragraph 2 as an alcoholic compound. It is unimportant that the alcohol contained therein is of small commercial value as compared with the value of the article as imported, inasmuch as Congress clearly intended to reach all alcoholic compounds not specially provided for. U. S. v. Shoemaker (84 Fed. Rep., 146), Smith v. Rheinstrom (13 C. C. A. Rep., 261), Mackie v. Erhardt (77 Fed. Rep., 610), and In re Hoit (75 Fed. Rep., 998) cited and followed.-T. D. 22653 (G. A. 4821). Maitrank Essenz.-The flavoring extract exported from Germany and known as "maitrank essenz," which contains over 13 per cent of alcohol in volume, is dutiable under paragraph 2 as an alcoholic compound, and not under paragraph 292 as a cordial, bitters, or other spiritous beverage therein described.—T. D. 27110 (G. A. 6287). Medicinal Leaves in Alcohol.-Crushed or ground medicinal leaves, saturated with alcohol, dutiable at 20 per cent ad valorem as an unenumerated manufactured article under section 6.-T. D. 20516 (G. A. 4327). Phenacetin and Sulfonal.-To sustain a protest claiming that a medicinal preparation is not dutiable under paragraph 67, it is incumbent on the importer to prove affirmatively that alcohol was not used in the preparation of the imported article. In the absence of such proof it will be presumed, in support of the collector's assessment, that alcohol was used. Paragraph 67 applies to a medicinal preparation in the preparation of which alcohol was used, although alcohol need not be, and sometimes is not, used in its preparation. U. S. v. Schering (123 Fed. Rep., 65) cited and followed.-T. D. 24704 (G. A. 5434). Sanatogen, a preparation of casein and gylcerophosphate of soda, which was classified as a medicinal preparation under paragraph 68, was claimed to be dutiable under paragraph 239 (milk preserved, etc.) or free of duty under paragraph 468 (albumen). Assessment affirmed.—Ab. 22361 (T. D. 30208). Savon d'Iode, a French preparation for reducing obesity, inflammation, and other remedial purposes, composed of iodine and potassium in a preparation containing alcohol, is properly dutiable as a medicinal preparation containing alcohol, at the rate of 55 cents per pound (but at not less than 25 per cent ad valorem), under the provisions of paragraph 67, and not as a toilet preparation containing alcohol, under the provisions of paragraph 2, otherwise.-T. D. 24216 (G. A. 5277). Spirit Sensitizer. The article consists of various chemical salts combined with alcohol, and it is used for sensitizing carbon tissues for printing photographs by means of negatives. A chemical analysis of the article shows that it contains 47 per cent of denatured alcohol; this alcohol hastens the drying of the sensitized surface. We accordingly find the merchandise to be an alcoholic compound, and hold that duty was lawfully assessed.-Ab. 20135 (T. D. 29429). DECISIONS UNDER THE ACT OF 1894. Morin's Wine of Creosote is dutiable as a medicinal proprietary preparation of which alcohol is a component part, and not as a medicinal preparation not specially provided for.-T. D. 17575 (G. A. 3666). Sirop de Punch, citron extracts, pomerinza spirits, and other preparations containing alcohol held to be dutiable as alcoholic compounds, and not under paragraph 240 as cordials or other spirituous beverages or bitters.-T. D. 16578 (G. A. 3274). Vino de Salud is a medicinal preparation containing alcohol.-T. D. 16412 (G. A. 3201). DECISIONS UNDER THE ACT OF 1890. Bovrill Wine.-A preparation called "Bovrill wine," labeled "nutritious tonic," composed of port wine, extract of beef, and extract of malt, and containing 17.90 per cent of alcohol, is dutiable as a proprietary preparation containing alcohol, and not as still wine. Reversing T. D. 14936, G. A. 2565.— U. S. v. Shoemaker (C. C.), 84 Fed. Rep., 146. Brown's Chlorodine and Liqueur de Laville are dutiable as medicinal proprietary preparations containing alcohol, and not as chemical compounds. The enumeration in this paragraph is more specific than in paragraph 76. T. D. 14805, G. A. 2488 affirmed.--U. S. v. Fougera, 90 Fed. Rep., 801. Diastase is dutiable as a chemical compound and not as a medicinal preparation.-T. D. 15079 (G. A. 2632). Extract of Meat and Wine held to be dutiable as a medicinal proprietary preparation containing alcohol. Follows 84 Fed. Rep., 146, reversing G. A. 2565.-T. D. 21717 (G. A. 4588). Medicinal Preparations.—This paragraph includes all medicinal preparations in the manufacture of which alcohol is used in any way, though it may be broken up to form other ingredients.-Koechl v. U. S. (C. C. A.), 91 Fed. Rep.. 110. DECISIONS UNDER THE ACT OF 1883. Floral Extracts.-Jasmin and rose, composed of about 95 per cent of alcohol and 5 per cent of sediment and used in the manufacture of perfumery are alcoholic compounds and not dutiable as alcoholic perfumery.-Fritzsche v. Magone (C. C.), 40 Fed. Rep., 228. 17. Chemical and medicinal compounds, combinations, and all similar articles dutiable under this section, except soap, whether specially provided for or not, put up in individual packages of two and one-half pounds or less gross weight (except samples without commercial value) 1913 shall be dutiable at a rate not less than 20 per centum ad valorem : Provided, That chemicals, drugs, medicinal and similar substances, whether dutiable or free, imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, shall be dutiable at not less than 25 per centum ad valorem. 65. Medicinal preparations Provided, That chemicals, drugs, medicinal and similar substances, whether dutiable or free, imported in 1909 capsules, pills, tablets, lozenges, troches, or similar forms, and intended for medicinal purposes, shall be dutiable at not less than the rate imposed by this section on medicinal preparations. 1897 (No corresponding provision.) 1894 (No corresponding provision.) 1890 (No corresponding provision.) 1883 (No corresponding provision.) DECISIONS UNDER ACT OF 1913. "MALT SOUP STOCK" AND "FOOD MALTOSE."-Packages of less than 24 pounds of Loeflund's malt soup stock, a preparation of 57 per cent maltose and 12 per cent dextrin with a certain percentage of potassium carbonate, designed to be given, in combination with milk, wheat flour, and water, to marantic infants for their nourishment and to counteract their intestinal acid intoxication, are dutiable under paragraph 17 as being similar to medicinal compounds and not under paragraph 385 as a nonenumerated manufacture. Loeflund's food maltose, a preparation 60 per cent dextrin and 40 per cent maltose, designed to be given to patients in enfeebled states the result of malnutrition, is subject to the same classification.-Britt, Loeffler & Weil v. U. S. (Ct. Cust. Appls.), T. D. 36428; (G. A. Ab. 7832) T. D. 36030 affirmed. Ampoules. It is stipulated that the merchandise is the same as that in G. A. 7538 (T. D. 34244) except that it is in ampoules-that is, it is contained in ampoules instead of glass bottles. Consequently, by reason of the packing in ampoules, this merchandise is dutiable at 25 per cent, although if not so packed it would have been free.Ab. 37925. Articles in Packages of 2 Pounds or Less.-All patent medicines, all proprietary remedies, all chemicals specifically prepared, and all articles which are combined or compounded with the use of chemicals fall within the provisions of paragraph 17. Olive oil, oil of lemon, oil of orange, peanut oil, fish oil, and other rendered, expressed, distilled, and essential oils which are not mixed or compounded with other oils, earths, chalks, crude drugs which are natural and uncompounded, and similar articles, do not fall within the provisions of paragraph 17. T. D. 34035 of January 2, 1914, modified accordingly.-Dept. Order (T. D. 34184). Glycerin, refined.-Glycerin in plain glass bottles, less than 2 pounds gross weight, is properly dutiable at 20 per cent by reason of the provision in paragraph 17 for " chemical and medicinal compounds, combinations, and all similar articles dutiable under this section, except soap, whether specially provided for or not," and not at 2 cents per pound under paragraph 35 as glycerin, refined.-T. D. 36031 (G. A. 7833). Haarlem Oil in Small Bottles.-The merchandise here is Haarlem oil. It is imported in small bottles about 3 inches long and about three-fourths of an inch in diameter, and these bottles are wrapped in paper packages containing about a dozen bottles each. These paper packages are in turn packed in wooden boxes holding 12 of the paper packages. It is apparent on examination of the record and samples that the small bottle is the package contemplated by the language of paragraph 17.—Ab. 37927. Infants' Food.-Loeflund's Food Maltose and Loeflund's Malt Soup or food, packed in packages of less than 2 pounds gross weight, held to be similar articles to medicinal compounds, and therefore within the meaning of paragraph 17 and properly classifiable under that paragraph at 20 per cent ad valorem, and not at 15 per cent under paragraph 385 as nonenumerated manufactured articles.-T. D. 36030 (G. A. 7832). Ink.-Ink put up in bottles of less than 2 pounds each, held not to be a chemical compound within the meaning of paragraph 17.-Ab. 37926. Isotonique Sea Water, used for medicinal injections in the treatment of chronic constipation, eczema. scrofula, neurasthenia, and other diseases, is properly dutiable by virtue of the proviso to paragraph 17, as a medicinal or similar substance, when imported in capsules, pills, tablets, lozenges, troches, empoules, jubes, or similar forms.-T. D. 34864 (G. A. 7624). Naphthalin and Camphor imported in the form of balls and tablets do not fall within the proviso of paragraph 17.-Dept. Order (T. D. 34199). Oils-Sweet Almond and Castor.-Sweet almond oil and castor oil, in small bottles each containing not more than 3 to 4 ounces, are dutiable eo nomine under paragraph 45, and not as "chemical and medicinal compounds, combinations, and all similar articles" under paragraph 17.-Monticelli Bros. et al. v. U. S. (Ct. Cust. Appls.) T. D. 37162; (G. A. 7918) T. D. 36485 reversed. Radiogen-Trinkwasser.-The merchandise is Radiogen-Trinkwasser imported in capsules and ampoules and classified as a medicinal substance in capsules and ampoules under paragraph 17. When Radiogen-Trinkwasser is imported in this form it must be classified at 25 per cent ad valorem.--Ab. 36915. The words "dutiable under this section" in the first clause of paragraph 17 refer to articles upon which a duty has been levied, and have no application to articles which would otherwise be on the free list. Therefore, chemical and medicinal compounds, combinations, and similar articles which would be classifiable under the free list are not made dutiable at 20 per cent ad valorem |