DECISIONS UNDER THE ACT OF 1897. Barberry Juice used as leather dressing, which was classified as an unenumerated manufacture under section 6, was claimed to be dutiable as an extract of dyewood under paragraph 22. Protest sustained.-Ab. 22836 (T. D. 30410). Extract of Divi-divi not free under paragraph 546, but dutiable under paragraph 22, at seven-eighths of 1 cent per pound.—T. D. 21261 (G. A. 4453). Extract of Nutgalls.-Extract of nutgalls is not dutiable under paragraph 1 as tannic acid or tannin, either directly or by similitude. Extract of nutgalls, though containing tannin as a component part, is not "similar in material" to tannin, so as to be dutiable at the rate applicable to the latter article, under the similitude clause in section 7, providing that unenumerated articles shall pay duty at the rate applicable to the enumerated articles to which they are similar in material, quality, texture, or the use." A settled practice of the Treasury Department for many years, where originally there might have been a doubt, affords a rule of statutory construction of the highest authority; and a long-continued construction given certain phraseology in several acts may be considered as accepted by Congress in reenacting the same provision in subsequent laws.-U. S. v. Proctor (C. C. A.), T. D. 27115; T. D. 26544 (C. C.) affirmed, and T. D. 24395 (G. A. 5333) reversed. Persian Berry extract is dutiable as an unenumerated manufactured article under section 6, rather than as a color under paragraph 58, or by similitude either to berries advanced in value under paragraph 20, or to the "extracts and decoctions of logwood and other dyewoods, and extracts of barks, such as are commonly used for dyeing or tanning," which are enumerated in paragraph 22.—U. S. v. Berlin Aniline Works (C. C.), T. D. 28280; Ab. 12160 (T. D. 27493) affirmed. DECISIONS UNDER THE ACT OF 1890. Extract of Logwood mordanted with a salt of chromium for printing colors on cotton fabrics (being a mechanical mixture of the extract and salt and not a chemical compound) is dutiable under this paragraph and not as a chemical compound.-Keller & Co. v. U. S. (C. C.), 90 Fed. Rep., 274, affirming T. D. 11074 (G. A. 517). Primuline Buff (a compound of a preparation of quercitron, black oak bark, 80 per cent, and alizarine, a preparation of coal tar, 20 per cent) is dutiable under this paragraph and not as a coal-tar dye.- In re Matheson (C. C.), 54 Fed. Rep., 492, affirming T. D. 11982 (G. A. 895)—T. D. 13860. Sanguin, a juice product or decoction of the fruit of the barberry or berberry, possessing tinctorial qualities for dyeing leather, is similar in the use to which it may be applied to extract of dyewood.-T. D. 12537 (G. A. 1221). DECISIONS UNDER THE ACT OF 1883. Persian Berry Extract.-Carmine or Persian berry extract assessed as a nonenumerated article. The importer claimed that it was dutiable under paragraph 84, fixing the rate on "logwood or dyewoods, etc.," or under paragraph 94 as bearing a similitude to barks, berries, etc. The classification sustained. Sykes v. Magone, 38 Fed. Rep., 494. 1913 31. Extract of chlorophyll, 15 per centum ad valorem; saffron and safflower, and extract of, and saffron cake, 10 per centum ad valorem: Provided, That no article containing alcohol shall be classified for duty under this paragraph. 1909 { 22. * 1897 Chlorophyll, 20 per centum ad valorem. 663. Saffron and safflower, and extract of, and saffron cake. 651. Saffron and safflower, and extract of, and saffron cake. 1894 605. Saffron and safflower, and extract of, and saffron cake. 1890 694. Saffron and safflower, and extract of, and saffron cake. 1883 586. Saffron and safflower, and extract of, and saffron cake. (Free.) (Free.) (Free.) (Free.) (Free.) DECISIONS UNDER THE ACT OF 1897. Chlorophyll, used for staining foodstuffs and essential oils, is not dutiable as a color under paragraph 58, but as an unenumerated manufactured article under section 6.-U. S. v. Magnus (C. C.), T. D. 28719; T. D. 28018 (G. A. 6560) affirmed. Saffron Substitute.-The article in controversy, which was classified under paragraph 58 as a color, was claimed to be free of duty under paragraph 651, relating to saffron, etc. The appraiser reported that the material consisted of "zafferano surrogati, saffron substitute, a coloring matter used in place of saffron in coloring soups and other edibles, prepared after Italian methods." Chemical analysis showed it to consist of mixed colors containing coal-tar color not made from alizarin or anthracene. Assessment affirmed.-Ab. 19010 (T. D. 29031). DECISIONS UNDER THE ACT OF 1894. Extract of Safflower.--" The article is a mixture of the two yellow coloring matters from the safflower of the Carthamus tinctorius, constituting an extract of safflower." We find that the merchandise is an extract of safflower, and sustain the claim that it is exempt from duty under paragraph 605.-T. D. 16841 (G. A. 3360). 32. Formaldehyde solution containing not more than 40 per centum of formaldehyde, or formaline, 1 cent per pound. (Not enumerated.) 1913 1909 1897 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Formaldehyde is (with the bottles containing it) dutiable as a chemical compound.-T. D. 22110 (G. A. 4683). 1913 33. Fusel oil, or amylic alcohol, one-fourth cent per pound. 1909 36. Fusel oil, or amylic alcohol, one-fourth of 1 cent per pound. 1897 38. Fusel oil, or amylic alcohol, one-fourth of 1 cent per pound. 1894 30. Fusel oil, or amylic alcohol, 10 per centum ad valorem. 1890 42. Fusel oil, or amylic alcohol, 10 per centum ad valorem. 1883 112. Amylic alcohol, or fusel oil, 10 per centum ad valorem. 34. Gelatin, glue, and glue size, valued not above 10 cents per pound, 1 cent per pound; valued above 10 cents per pound and not above 25 cents per pound, 15 per centum ad valorem; valued above 25 cents per pound, 25 per centum ad valorem; manufactures of gelatin or manufactures of which gelatin is the component material of chief value, 25 per centum ad valorem; isinglass and prepared fish sounds, 25 per centum ad valorem; agar-agar, 20 per centum ad valorem. 1909 23. Gelatin, glue, isinglass or fish glue, including agar-agar or Japanese isinglass, and all fish bladders and fish sounds other than crude or dried or salted for preservation only, valued at not above 10 cents per pound, 2 cents per pound; valued at above 10 cents per pound and not above 35 cents per pound, 25 per centum ad valorem; valued above 35 cents per pound, 15 cents per pound and 20 per centum ad valorem; gelatin in sheets, emulsions, and all manufactures of gelatin, or of which gelatin is the component material of chief value, not specifically provided for in this section, 35 per centum ad valorem; glue size, 25 per centum ad valorem. 23. Gelatin, glue, isinglass, or fish glue, and prepared fish bladders or fish sounds, valued at not above 10 cents per pound, 2 cents per pound; valued at above 10 cents per pound and not above 35 cents per pound, 25 per centum ad valorem; valued above 35 cents per pound, 15 cents per 1897 pound and 20 per centum ad valorem. 1894 manufactures of * * gelatin, * * or of 450. * * which these substances or either of them is the component material of chief value, not specially provided for in this act, 35 per centum ad valorem. gelatin * * 19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, 25 per centum ad valorem. 354. Manufactures of * * * * or of which these substances or either of them is the component material of chief value, not specially provided for in this act, 35 per centum ad valorem. 27. Gelatine, glue, and isinglass or fish-glue, valued at not above 7 cents 1890 per pound, 13 cents per pound; valued at above 7 cents per pound and not above 30 cents per pound, 25 per centum ad valorem; valued at above 30 cents per pound, 30 per centum ad valorem. 1883 1. Glue, 20 per centum ad valorem. 3. Gelatine, and all similar preparations, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Cellophane.-Merchandise variously described as cellophane, flexoloid, diamantine, and brilliantine, used as a substitute for thin gelatin sheets in wrapping candy and candy boxes, and to some extent as the transparent part of patent envelopes, classified by similitude as a manufacture of gelatin at 25 per cent under paragraph 34, is held dutiable as a nonenumerated manufac tured article.-Ab. 38805. DECISIONS UNDER THE ACT OF 1909. The merchandise is thin sheets of cellulose, variously described as cellophane, flexoloid, diamantine, and brilliantine, and is used as a substitute for thin gelatin sheets in wrapping candy and candy boxes, and to some extent as the transparent part of patent envelopes. The issue narrows down to the question of similitude of use. There is no serious contention that it is similar in material, quality, and texture. We hold it dutiable as a nonenumerated manufactured article.-Ab, 37423. Gelatin in "Sheets."-To determine what is a "sheet" in a given case, the particular facts of that case are to be considered; and the facts here showing the merchandise to be edible gelatin with irregular edges and uneven surfaces do not make it clear that the article is properly classifiable as sheets of gelatin. The doubt must be resolved in favor of the importer and the goods are dutiable as gelatin under paragraph 23.-American Express Co. v. U. S. (Ct. Cust. Appls.), T. D. 33121; (G. A. 7320) T. D. 32223 reversed. Sturgeon Spine. The merchandise here was classified at the rate of 15 cents per pound and 20 per cent ad valorem under paragraph 23 as isinglass by similitude. The importer claims under paragraph 273, which covers dried fish. He testifies that it is the spine of the sturgeon, and is eaten as a Russian food, like macaroni. From this similarity of origin, giving added probability to the similarity of use indicated in the testimony, it would seem that the collector was probably justified in invoking the similitude clause to bring this substance under paragraph 23.-Ab. 37352. DECISIONS UNDER THE ACT OF 1897. Agar-agar or Japanese Isinglass, manufactured from a seaweed found in Japanese waters by processes of boiling, filtering, freezing, etc., whereby it loses its fibrous qualities and becomes soluble in water, and which in its use and somewhat in its material and texture resembles the isinglass of commerce, is dutiable, by similitude, at the rates applicable to “ isinglass or fish glue," under paragraph 23, and not as a prepared vegetable, at 40 per cent ad valorem, under paragraph 241.-T. D. 24053 (G. A. 5228). Liquid Albumen is dutiable under this paragraph.-Sonoma Co. v. U. S., 123 Fed. Rep., 999, affirming T. D. 20211 (G. A. 4295). Prepared Fish Sounds.-Fish sounds invoiced at from 25 to 35 cents per pound, that have been split, cleaned, dried, and otherwise treated, and are used entirely for food, are subject to classification under paragraph 23 as “prepared fish sounds," and not under paragraph 496 relating to "fish sounds, crude, dried or salted for preservation only, and unmanufactured.”—U. S. v. Bestard (D. C.), T. D. 28234; Ab. 11694 (T. D. 27409) reversed. DECISIONS UNDER THE ACT OF 1883. Bleached Isinglass from Fish Bladders.-Isinglass made from fish bladders by the process of splitting, flattening, washing, bleaching, and drying is dutiable as isinglass.-T. D. 10785 (G. A. 338). 1913 1909 1897 1894 1890 1883 1913 35. Glycerin, crude, not purified, 1 cent per pound; refined, 2 cents per pound. 24. Glycerin, crude, not purified, 1 cent per pound; refined, 3 cents per pound. 24. Glycerin, crude, not purified, 1 cent per pound; refined, 3 cents per pound. 20. Glycerine, crude, not purified, 1 cent per pound; refined, 3 cents per pound. 28. Glycerine, crude, not purified, 13 cents per pound; refined, 44 cents per pound. 4. Glycerine, crude, brown, or yellow, of the specific gravity of one and twenty-five hundredths, or less, at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling. 2 cents per pound. 5. Glycerine, refined, 5 cents per pound. 36. Gums: Amber, and amberoid unmanufactured, or crude gum, not specially provided for in this section, $1 per pound; arabic, or senegal, one-half cent per pound; camphor, crude, natural, 1 cent per pound; camphor, refined and synthetic, 5 cents per pound; chicle, crude, 15 cents 1913 per pound; refined or advanced in value by drying, straining, or any other 12. Camphor, refined, and synthetic camphor, 6 cents per pound. 297. Dextrine, dextrine substitutes, soluble starch or chemically treated 1909 starch, burnt starch, gum substitute, or British gum, 14 cents per pound. 488. Amber, and amberoid unmanufactured, or crude gum 1897 286. Dextrine, burnt starch, gum substitute, or British gum, 2 cents per pound. 470. Amber, and amberoid unmanufactured, or crude gum. (Free.) 515. Camphor, crude. (Free.) 10. Camphor, refined, 10 per centum ad valorem. 233. Dextrine, burnt starch, gum substitute, or British gum, 14 cents 1894 per pound. 369. Amber, and amberoid unmanufactured, or crude gum. 15. Camphor, refined, 4 cents per pound. (Free.) 324. Dextrine, burnt starch, gum substitute, or British gum, 14 cents 1890 per pound. 479. Amber, unmanufactured, or crude gum. (Free.) 527. Camphor, crude. (Free.) 15. Camphor, refined, 5 cents per pound. 19. Dextrine, burnt starch, gum substitute, or British gum, 1 cent per 1883 pound. 523. Camphor, crude. (Free.) 640. Amber * * gum. (Free.) DECISIONS UNDER THE ACT OF 1913. Chicle, Desiccated, the sap having been drawn from the tree and coagulated by artificial heat into hard chunks in Mexico, shipped to Canada and there ground and dried, the grinding and drying bearing no relation to transportation and being a process in the manufacture of chewing gum, known commercially as desiccated chicle, is dutiable under paragraph 36 as chicle "advanced in value by drying, straining, or any other process or treatment whatever beyond that essential to the proper packing," and not as "chicle, crude." United States v. Sheldon & Co. (2 Ct. Cust. Appls., 485; T. D. 32245) distinguished.-Sheldon v. U. S. (Ct. Cust. Appls.), T. D. 37123; (G. A. 7984) T. D. 36788 affirmed. Soluble or Chemically Treated Starch.-Potato starch which has been chemically treated so that it is in part soluble in hot water, and which is known as soluble starch, although a portion of it is insoluble, is dutiable under the provision in paragraph 36, for "soluble or chemically treated starch," and not under paragraph 234 as "starch made from potatoes."-T. D. 34906 (G. A. 7633). DECISIONS UNDER THE ACT OF 1909. Amberoid.-Refuse pieces of amber melted and molded into shapes to be used for making mouthpieces for pipes and cigar holders are free of duty as amberoid under paragraph 488.—T. D. 31741 (G. A. 7244), |