FREE LIST. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles mentioned 1913 in the following paragraphs shall, when imported into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila), be exempt from duty. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles mentioned 1909 in the following paragraphs shall, when imported into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila), be exempt from duty. SEC. 2. That on and after the passage of this Act, unless otherwise 1897 specially provided for in this Act, the following articles when imported shall be exempt from duty. SEC. 2. On and after the first day of August, eighteen hundred and 1894 ninety-four, unless otherwise provided for in this Act, the following articles when imported shall be exempt from duty. SEC. 2. On and after the sixth day of October, eighteen hundred 1890 and ninety, unless otherwise specially provided for in this Act, the following articles when imported shall be exempt from duty. 1883 SEC. 2503. The following articles when imported shall be exempt from duty. DECISIONS UNDER THE ACT OF 1897. Ground Apatite. GROUND APATITE is free of duty under paragraph 477, tariff act of 1897, which provides for "apatite," without qualification or limitation as to condition, and is not dutiable at 20 per cent ad valorem as a nonenumerated manufactured article not specially provided for under section 6 of said act. The process of grinding does not operate to take it out of the free list. FREE LIST-CONSTRUCTION OF.-When an article is specified in the free list without terms of limitation, such article is exempt from duty, irrespective of the condition in which it may be imported, if retaining its commercial designation.-T. D. 21857 (G. A. 4613). DECISIONS UNDER THE ACT OF 1894. Repugnant Tariff Provisions-Epsom Salts or Sulphate of Magnesia.— Where an article is enumerated in both the free list and the dutiable list of a tariff act, and the conflict is irreconcilable, the provision last in order must prevail, as the latest expression of legislative intent, and the earlier one deemed to be abrogated to the extent of the repugnance. Accordingly, Epsom salts or sulphate of magnesia, being eo nomine provided for in the tariff act of 1894, both in paragraph 24, at one-fifth of 1 cent per pound, and in paragraph 542, as free of duty, is exempt from duty under the latter provision, which is held to control. Powers v. Barney (5 Blatch., 202), In re Graef (G. A. 325), In re Balfour (G. A. 4526), and decisions of the circuit court of appeals for the second circuit, in U. S. v. Merck, November 16, 1899 (no opinion), affirming U. S. v. Merck (91 Fed. Rep., 639), and In re Merck (G. A. 3285), followed.-T. D. 21902 (G. A. 4626). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Peruvian Bark. Where, in section 19 of the act of March 2, 1861 (12 Stat., 178), Peruvian bark is subjected to a duty, and in section 23 it is exempt, as the two provisions are repugnant the last one must prevail, as speaking the final and latest intent of the lawmakers.-Powers v. Barney (5 Blatchf., 202), 19 Fed. Cas., 1234. 387. Acids: Acetic or pyroligneous, arsenic or arsenious, carbolic, 1913 chromic, fluoric, hydrofluoric, hydrochloric or muriatic, nitric, phosphoric, phthalic, prussic, silicic, sulphuric or oil of vitriol and valerianic. 1. Acids: Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, three-fourths of 1 cent per pound; exceeding the specific gravity of one and forty-seven one-thousandths, 2 cents per pound; * chromic acid, 2 cents per pound; * * sulphuric acid or oil of vitriol not specially provided for in this section, one-fourth of 1 cent per pound; * 482. Acids: Arsenic or arsenious, benzoic, carbolic, fluoric, hydrochloric or muriatic, nitric, phosphoric, phthalic, picric, or nitropicric, 1909 prussic, silicic, and valeranic. 687. Sulphuric acid which at the temperature of sixty degrees Fahrenheit does not exceed the specific gravity of one and three hundred and eighty one-thousandths, for use in manufacturing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes: Provided, That upon all sulphuric acid imported from any country, whether independent or a dependency, which imposes a duty upon sulphuric acid imported into such country from the United States, there shall be levied and collected a duty of one-fourth of 1 cent per pound. 1. Acids: Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, three-fourths of 1 cent per pound; exceeding the specific gravity of one and forty-seven one-thousandths, 2 cents per pound; chromic acid, 3 cents per pound; sulphuric acid or oil of vitriol not specially provided for in this Act, one-fourth of 1 cent per pound. 464. Acids: Arsenic or arsenious, benzoic, carbolic, fluoric, hydrochloric or muriatic, nitric, phosphoric, phthalic, picrie or 1897 nitropicric, prussic, silicic, and valerianic. 675. Sulphuric acid which at the temperature of sixty degrees Fahrenheit does not exceed the specific gravity of one and three hundred and eighty thousandths, for use in manufacturing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes: Provided, That upon all sulphuric acid imported from any country, whether independent or a dependency, which imposes a duty upon sulphuric acid imported into such country from the United States, there shall be levied and collected a duty of one-fourth of 1 cent per pound. 1. Acetic or pyroligneous acid, 20 per centum ad valorem. 3. Chromic acid, 4 cents per pound. 643. Sulphuric acid: Provided, That upon sulphuric acid imported from any country, whether independent or a dependency, which imposes 1894 a duty upon sulphuric acid exported from the United States, there shall be levied and collected the rate of duty existing prior to the passage of this Act. 1890 363. Acids used for medicinal, chemical, or manufacturing purposes, not specially provided for in this Act. 1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, 13 cents per pound; exceeding the specific gravity of one and forty-seven one-thousandths, 4 cents per pound. 3. Chromic acid, 6 cents per pound. 5. Sulphuric acid or oil of vitriol, not otherwise specially provided for, one-fourth of 1 cent per pound. 473. Acids used for medicinal, chemical, or manufacturing purposes, not especially provided for in this Act. 728. Sulphuric acid which at the temperature of sixty degrees Fahrenheit does not exceed the specific gravity of one and three hundred and eighty thousandths, for use in manufacturing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes. 12. Acid, acetic, acetous, or pyroligenous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, 2 cents per pound; exceeding the specific gravity of one and forty-seven one-thousandths, 10 1883 cents per pound. 47. Chromic acid, 15 per centum ad valorem. 594. Acids used for medicinal, chemical, or manufacturing purposes, not specially enumerated or provided for in this Act. DECISIONS UNDER THE ACT OF 1913. Cresylic Acid not dutiable as coal-tar preparation under paragraph 21 of the tariff act of October 3, 1913, but is free of duty as carbolic acid under paragraph 387 or as a cresol under paragraph 452 of the said act.-Dept. Order (T. D. 35667). Nitric Acid Containing Sulphuric Acid.-Nitric acid containing about 3 per cent in value of sulphuric acid, which latter, according to the uncontradicted testimony in the case, is added solely for the purpose of preventing the nitric acid from attacking the metal of the tank cars in which it was shipped, does not become a chemical mixture within the meaning of that term as used in paragraph 5, but is free as nitric acid under paragraph 387.—T. D. 36000 (G. A. 7828). Phthalic Acid Anhydride, which is not technically an acid, but which is commercially known as phthalic acid, and which, as such, was held free of duty in the case of Heller & Merz Co. v. U. S. (124 Fed., 299) under the act of 1890, and in the case of Heller & Merz Co. et al., G. A. 4824 (T. D. 22664) under the act of 1897, the language of the act of 1909 being substantially the same, was not made dutiable at 15 per cent under the new provision for "all other acid anhydrides not specially provided for" in paragraph 1, act of 1913, but remains free as phthalic acid under paragraph 387 of said act.-T. D. 35914 (G. A. 7819). DECISIONS UNDER THE ACT OF 1909. Phosphorus Pentoxide. In the absence of language in the act of 1909 distinguishing acids from anhydrides for purposes of classification thereunder, the phosphorus pentoxide here involved, known as phosphoric anhydride or phosphoric acid, anhydrous, is entitled to free entry as phosphoric acid under paragraph 482.-T. D. 35190 (G. A. 7695). DECISIONS UNDER THE ACT OF 1897. Phthalic Acid or Anhydride, a product of coal tar used in making the phthalein series of dyes, is exempt from duty under the provision for phthalic acid in paragraph 464.-T. D. 22664 (G. A. 4824). DECISIONS UNDER THE ACT OF 1890. Crude Carbolic Acid, designed for use in the manufacture of acids employed in the manufacture of disinfectants and some kinds of soap, is free as an acid and not dutiable as a preparation of coal tar. T. D. 17346 (G. A. 3566) reversed. In re Schulze, 94 Fed. Rep., 820. Crude carbolic acid used for manufacturing purposes, the first product of the distillation of coal tar, containing in addition to carbolic acid many combinations of basic oils and bitumens, although not chemically an acid used for manufacturing purposes, is free as an acid and not dutiable as a preparation of coal tar or an oil.-Schoellkopf, Hartford & Maclagan v. U. S. (C. C.), 94 Fed. Rep., 640. Phthalic Anhydride or Phthalic Acid, Anhydrous, is dutiable as a coaltar preparation not a color or dye and is not free as an acid.-T. D. 14822 (G. A. 2505); T. D. 18311 (G. A. 3952). 1913 1909 1897 1894 1890 1883 389. Acorns, raw, dried or undried, but unground. raw Agate Cabinet Specimens.-Pieces of agate and onyx adapted for use as cabinet specimens are free of duty as agates, unmanufactured.-T. D. 23432 (G. A. 5053). DECISIONS UNDER THE ACT OF 1883. Agate Cabinet Specimens.-Pieces of agate invoiced as cabinet stones, unmounted, rectangular in shape and faced and polished, designed for use as mineralogical specimens, are free as agates, unmanufactured. U. S. v. Hahn (C. C.), 91 Fed. Rep., 755, affirming T. D. 18872 (G. A. 4069). 1913 1909 391. Agricultural implements: Plows, tooth and disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and carts, and all other agricultural implements of any kind and description, whether specifically mentioned herein or not, whether in whole or in parts, including repair parts. 476. Plows, tooth and disk harrows, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, and cotton gins, 15 per centum ad valorem: Provided, That any of the foregoing, when imported from any country, dependency, province, or colony which imposes no tax or duty on like articles imported from the United States, shall be imported free of duty. 460. Plows, tooth and disk harrows, harvesters, reapers, agricultural 1897 drills and planters, mowers, horserakes, cultivators, thrashing machines and cotton gins, 20 per centum ad valorem. 1894 591. Plows, tooth and disk harrows, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines and cotton gins (free): Provided, That all articles mentioned in this paragraph if imported from a country which lays an import duty on like articles imported from the United States shall be subject to the duties existing prior to the passage of this Act. 1890 237. And provided further, That all machinery purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and ninety-two: Provided, That any duty collected on any of the abovedescribed machinery purchased abroad and imported into the United States for the uses above indicated since January first, eighteen hundred and ninety, shall be refunded. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Beet-Knife Sharpeners. "FRAISES"—SUGAR-MANUFACTURING MACHINERY FREE.-"Fraises"-the abrading parts of machines which sharpen the knives of beet-cutting machines-being shown to be indispensable to the operation of the sharpening machines and used exclusively for that purpose, the cutting machines being shown to be indispensable to the operation of a beet-sugar factory, are entitled to free entry under paragraph 391 as "machinery for use in the manufacture of sugar and all other agricultural implements of any kind and description, whether specifically mentioned herein or not, whether in whole or in parts, including repair parts." CONSTRUCTION.-The phrase "whether in whole or in parts" relates not only to "all other agricultural implements" but also to the articles, appliances, or machines antecedently enumerated.-U. S. v. American Express Co. (Ct. Cust. Appls.), T. D. 36124; (G. A. 7687) T. D. 35141 affirmed. Circular steel files known as "fraises," used exclusively to sharpen the knives or blades of beet-slicing machines which are employed in the manufacture of beet sugar, are properly entitled to free entry as parts of "machinery for use in the manufacture of sugar" within the meaning of paragraph 391, as claimed, rather than dutiable as manufactures of metal under paragraph 167, as classified by the collector.-T. D. 35141 (G. A. 7687); affirmed by T. D. 36124 (Ct. Cust. Appls.), supra. Castings of Malleable Iron, constructed and designed solely for use as parts of agricultural implements, some ready for such use as imported, the others requiring but minor finishing processes to be applied thereto to make them so available, are properly classifiable under paragraph 391 as parts of agricultural implements, as claimed, rather than under paragraph 125 as castings of malleable iron, as assessed.-T. D. 35246 (G. A. 7702). Corn Mills for grinding corn to be fed to poultry and other live stock are not agricultural implements, and hence not entitled to free entry under paragraph 391.-T. D. 36976 (G. A. 8020). Pruning Shears.-Shears used exclusively for pruning vineyards and orchards come within the rule of United States v. Boker & Co. (6 Ct. Cust. Appls., 243; T. D. 35472). They and their parts are admissible free of duty as agricultural implements and parts under paragraph 391. They are not dutiabie as shears under paragraph 128; and bolts and nuts for them are not dutiable as bolts and nuts under paragraph 123.-U. S. v. Duncommun Hardware Co. (Ct. Cust. Appls.), T. D. 36904; (G. A. 7876) T. D. 36251 affirmed. 66 Sheep Shears.-The classification of 'shears" under paragraph 128 and "agricultural implements" under paragraph 391, means that all shears chiefly used for agricultural purposes are classifiable under paragraph 391, and other shears under paragraph 128. "Sheep shears, specially designed for shearing sheep" and shown to be exclusively used for that purpose are free of duty as "agricultural implements." |