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Battery Rods of Carbon.-The rods of the importation, when fitted with brass caps, make poles of a galvanic battery of a kind, though not completed poles. Reviewing the legislative history of paragraph 95, and the construction it has received by the courts, the intention is manifest that articles like those described are not subject to the duties imposed by that paragraph upon articles and wares composed of earthy or mineral substances. The merchandise is a manufacture of carbon and is classifiable and dutiable as a nonenumerated manufacture under paragraph 480.-Stegemann v. U. S. (Ct. Cust. Appls.), T. D. 33197; (G. A. Ab. 28757) T. D. 32584 reversed.
Ground Gas Retort Carbon.-Ground gas retort carbon is dutiable as a nonenumerated manufactured article under the provisions of section 6.-T. D. 28252 (G. A. 6623).
Exhausters and Pumps of Earthenware and metal, earthenware chief value, were held dutiable at 35 per cent under paragraph 95.-Ab. 31880 (T. D. 33325).
"COMPOSED OF."-" Composed," in paragraph 95, does not imply that an article to be "composed" must be made of more than one substance; an article may be composed of a single substance.
"MINERAL SUBSTANCES."-Nor does the phrase "mineral substances" in the same paragraph mean substances in the plural, to the exclusion of substance in the singular. The solid flint glazing stones of the importation are dutiable under that paragraph as articles or wares composed wholly or in chief value of earthy or mineral substances. Salomon v. U. S. (T. D. 31635).—U. S. 1. Tamm & Co. (Ct. Cust. Appls.), T. D. 32173; (G. A. 7235) T. D. 31705 reversed. Ground Cornwall Stone, classified as an article composed of mineral substances under paragraph 95, was held dutiable as a nonenumerated manufac tured article (par. 480).-Ab. 26148 (T. D. 31774).
Ground Flint, Cornwall stone, and feldspar classified under paragraph 95, relating to articles composed of mineral substances, were held dutiable as nonenumerated manufactures (par. 480).-Ab. 26188 (T. D. 31774).
Ground Quartz and Ground Feldspar, classified as articles of mineral substances under paragraph 95, were held dutiable as nonenumerated manufactured articles (par. 480).-Ab. 26123 (T. D. 31757).
Kohlenstifte and Plumbago Crucibles, assessed as articles of earthy or mineral substances under paragraph 95, were held dutiable under the provision in the sa meparagraph for carbon not specially provided for.-Ab. 28757 (T. D. 22584).
Magnesia Rings.-Reviewing the pertinent clauses of the former and of the present law, there appears no reason to hold the new law necessitates a new ruling as to the dutiable value of magnesia rings used for holding in place the incandescent mantles of gas burners; they were properly held dutiable at 35 per cent ad valorem under paragraph 95, as articles composed wholly or in chief value of earthy or mineral substances, not specially provided for and not decorated, whether susceptible of decoration or not. Fensterer & Ruhe v. U. S. (1 Ct. Cust. Appls., 93).-U. S. v. Fensterer & Ruhe (Ct. Cust. Appls.), T. D. 32094; (G. A. Ab. 24819) T. D 31300 affirmed.
Morganite Brushes.-There appears to be no valid reason to hold that a brush made of compressed gas-retort carbon is within the terms of the paragraph, and that a brush made of prepared graphite is not. It occurs to us that the provision in question was intended by Congress to embrace all brushes
for electrical purposes made of any of the known varieties or forms of carbon, and as graphite or plumbago is a species of carbon we hold the merchandise dutiable under paragraph 95.-Ab. 23255 (T. D. 30601).
ROCK CRYSTAL.-Rock crystal is a colorless or nearly colorless transparent quartz, and quartz is not a carbonate of calcium but a dioxide of silicon.
NIKOLS OR NICOL PRISMS.-The importations of nikols or Nicol prisms are manufactured from the mineral substance known as carbonate of calcium, and, as articles or wares of that class are not otherwise provided for, these are dutiable at 35 per cent ad valorem under the provisions of paragraph 95.— U. S. v. Bausch & Lomb Optical Co. (Ct. Cust. Apps.), T. D. 34942; (G. A. Ab. 35307) T. D. 34355 affirmed.
Rubbing or Scouring Bricks.-The word "brick," other than fire brick, relates to brick used for structural or kindred purposes, and does not apply to all articles in which the word occurs as a designation.
The importation is a stone, in brick shape it is true, but it is used in water in the process of rubbing, scouring, and cleaning marble, thus disintegrating in its use. It was properly assessed as an article or ware composed wholly or in chief value of earthy or mineral substances not specially provided for, not decorated, under paragraph 95.-Waddell & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34098; (G. A. Ab. 33157) T. D. 33660 affirmed.
Sapphires as Bearings for Meters.-The goods are known as precious stones. They fall within the specific terms of paragraph 95, as articles composed of earthy or mineral substances," and they are not to be excluded from the operation of that paragraph by the rule of ejusdem generis.-U. S. v. General Electric Co.; General Electric Co. v. U. S. (Ct. Cust. Appls.), T. D. 33494; (G. A. 7402) T. D. 32957 reversed.
Sapphire Bearings for Electrical Instruments.
JEWELS FOR INSTRUMENTS OTHER THAN WATCHES OR CLOCKS.-Bearings for instruments of precision other than watches or clocks, made of sapphires or other precious stones, are dutiable at 20 per cent ad valorem under paragragh 480, as unenumerated manufactured articles, and not at 10 per cent ad valorem under paragraph 192 or 449 as jewels for watches and clocks, or as precious stones, respectively, nor are they dutiable as articles composed of mineral substances under paragraph 95, or as semiprecious stones under paragraph 112.
SIMILITUDE.-Where the clear and unmistakable intent of Congress is to provide for a group of articles designed solely for a particular use and to exclude from that provision all other articles of the same class identical as to material but differing in their use, the similitude clause will not be applied in cases where its operation would deprive that intendment of its full force and effect. IMPORTATIONS BY PARCELS POST.-The Board of General Appraisers has jurisdiction of protests filed against the collector's decision as to the rate and amount of duties assessed upon merchandise imported by mail from foreign countries parties to parcels-post treaties with the United States.-T. D. 31519 (G. A. 72C9).
Seger Cones.-These articles are used as a rough test of the temperature of ovens, and take their name from the man who invented them. The proof does not sustain the importer's contention that the articles are dutiable under paragraph 92. On the other point raised the board predicated its decision upon an earlier decision. The record of this former case was not before this court, and the record here supports beyond serious question the decision of the collector that the merchandise is properly dutiable as articles of earthy or mineral
substances.-U. S. v. Eimer & Amend (Ct. Cust. Appls.), T. D. 33886; (G. A. Ab. 33190) T. D. 33660 reversed.
Silica Ware.—Articles composed of fused silica are dutiable under paragraph 95 as articles composed wholly or in chief value of a mineral substance, and not under paragraph 480 as enumerated manufactured articles. G. A. 6933 (T. D. 30036) distinguished.-T. D. 30708 (G. A. 7040).
Soapstone Paper Weights held dutiable as manufactures of mineral substances under paragraph 95.-Ab. 31367 (T. D. 33217).
Tam O'Shanter Stones for Polishing.-The merchandise, it is conceded, is like that considered in Waddell & Co. v. U. S. (3 Ct. Cust. Appls., 406; T. D. 32989). The uncertainty in the evidence in the present case as to just how these stones were produced makes strongly against the contention that they are waste, and this evidence does not differentiate this merchandise from that in the former case so as to warrant a different classification.-Waddell & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34323; (G. A. Ab. 33348) T. D. 33695 affirmed.
The stones of the importation do not appear to be in the condition in which they were quarried; rather their shape and size appear as the result of labor and design for a particular use, namely, as polishers. They were properly assessed as marble polishers composed of a mineral substance under paragraph 95.-Waddell & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32989; (G. A. Ab. 29022) T. D. 32655 affirmed.
Water of Ayr Whetstones.-The stone is smooth, and its chief use is to smooth the rough surfaces of engraved rollers. It was dutiable as an article
of earthy or mineral substance under paragraph 95. Waddell & Co. v. U. S. (3 Ct. Cust. Appls., 406; T. D. 32989); Manufacturers' Paper Co. v. U. S. (3 Ct. Cust. Appls., 72; T. D. 32353); U. S. v. Tamm (2 Ct. Cust. Appls., 425; T. D. 32173).-U. S. v. Johnson & Co., Johnson & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33375; (G. A. Ab. 30677) T. D. 32997 reversed.
DECISIONS UNDER THE ACT OF 1897.
Artificial Teeth, composed of mineral substances, are dutiable under section 6, as unenumerated manufactured articles and not under paragraph 97. Sykes r. U. S. (not reported) followed; G. A. 4671 overruled.-T. D. 24027 (G. A. 5218).
Flint Polishing Stones are dutiable at the rate of 20 per cent ad valorem under the provisions of section 6, as unenumerated manufactured articles. Flint is not a species of agate and is not dutiable under paragraph 115. G. A. 5233 (T. D. 24071) cited and followed.-T. D. 26603 (G. A. 6106). Granito or Terrazzo.
CHIPS OF MARBLE, CRUSHED AND SCREENED.-Marble chips, known as marble waste, that have been crushed and screened, being thereby advanced in value and taking another name as well, are not crude mineral but manufactured erticles. It was not entitled to free entry and was dutiable under section 6.Rossman v. U. S. (Ct. Cust. Appls.), T. D. 31321; (G. A. 6879) T. D. 29613 affirmed.
CRUSHED MARBLE.-So-called granito or terrazzo, consisting of the waste from marble quarries crushed in a machine and sifted or sorted into various sizes, is subject to classification under section 6, rather than under paragraph 463 as waste, or paragraph 614 as “minerals, crude, or not advanced in value or condition by refining or grinding or other process of manufacture."-U. S. v. Graser-Rothe (C. C.), T. D. 29240; (G. A. 6631) T. D. 28289 reversed.
Magnesia Articles.-Magnesia articles not susceptible of decoration are not dutiable under paragraph 97 relating to earthen or mineral substances, "not decorated "; nor are they "earthenware" within the meaning of that term as used in the tariff. They are dutiable as unenumerated manufactured articles under section 6.-Crawford v. U. S. (C. C.), T. D. 28539; Ab. 13004 reversed. Magnesia Rings.
BISQUE.-So-called magnesia rings, used as part of gaslight burners, held upon the evidence to be bisque, and hence dutiable under the specific provisions of paragraph 96. Previous decisions of the board and the courts reviewed, and Crawford v. United States (T. D. 28539) distinguished upon the facts.T. D. 29512 (G. A. 6859).
Marble Polishers.-Variously shaped articles of honestone with one smooth surface designed and adapted for use in the series of processes in polishing marble, and not suitable for sharpening edge or sharp tools, are not entitled to free entry as hones or whetstones under paragraph 574, but are properly dutiable as nonenumerated manufactured articles under the provisions of section 6.—T. D. 23986 (G. A. 5204).
Nonmetallic Magnesium Tips.-So-called magnesium tips or rods used for holding incandescent mantles in position are dutiable as unenumerated manufactured articles under section 6. Paragraph 97 applies only to articles which are susceptible of decoration. Dingelstedt v. U. S. (91 Fed. Rep., 112) cited and followed.-T. D. 24737 (G. A. 5452).
Sawed Soapstone.-Small pieces of soapstone, cut in regular sizes and used in the manufacture of gas burners, are dutiable as unenumerated manufactured articles under section 6, not being "lava, unmanufactured," under paragraph 595, nor "minerals, crude," under paragraph 614.
It is a "manufacture," within the meaning of the tariff, to cut soapstone into blocks of the right sizes for being finished into gas tips.
Inasmuch as paragraph 97, relating to mineral substances "not decorated,” and "if decorated," does not include articles not susceptible of decoration, wares not thus susceptible can not be brought under that paragraph through the application of the similitude clause in section 7.-Kirschberger v. U. S. (C. C.), T. D. 29391; Ab. 16033 reversed.
Seger Kegel.--The merchandise covered by these protests is invoiced as seger kegel or seger cones," and was assessed with duty at the rate of 25 per cent ad valorem under paragraph 94. Held to be dutiable at 20 per cent under section 6 as an unenumerated manufactured article.-Ab. 24826 (T. D. 31316).
So-called "Thon Kegel" or Seger Kegel," which are composed of clay and chemicals, have not been baked or fired, are in the shape of cones or pyramids, and are used in ascertaining temperatures of furnaces or kilns, are dutiable under section 6, as unenumerated manufactured articles.
Articles of clay and chemicals which have not been baked or fired are not "earthenware" within the meaning of paragraph 94.-T. D. 29228 (G. A.
Silica Ware.-Articles made of fused silica, without admixture or combination with other materials, are not manufactures of "glass" within the meaning of paragraph 112, nor do they resemble glass to the extent required for the application of the similitude clause, but are dutiable as unenumerated manufactures under section 6.-T. D. 30036 (G. A, 6933).
DECISIONS UNDER THE ACT OF 1894.
Bathtubs Composed of Artificial Stone, the material composed of a mixture of cement and fragments of marble, is dutiable under paragraph 86 as composed of earthen or mineral substances and not under paragraph 84 as earthen or stone ware, nor under paragraph 85 as decorated ware.-T. D. 18009 (G. A. 3853).
Broken-Clay Pipestems no longer suitable for smokers' purposes and imported for laboratory use is earthenware not decorated and is a manufacture of clay dutiable at 30 per cent and not as clay.-T. D. 17151 (G. A. 3468).
Metates, curved or hollowed stones in the form of inclined planes, used with a pestle for grinding maize, are articles composed of mineral substances and are not dutiable as nonenumerated articles nor free as stones.-T. D. 15830 (G. A. 2930).
Articles of Mineral Substances.-The phrase "all articles composed * of mineral substances" must be construed, by reason of the collocation of the paragraph, in a restricted sense as applying only to articles composed of mineral substances similar to those enumerated in this schedule. 87 Fed. Rep., 190, affirmed. Dinglestedt v. U. S.; U. S. v. Dinglestedt; Same v. Reisenger (C. C. A.), 91 Fed. Rep., 112.
DECISIONS UNDER THE ACT OF 1890.
Bookbinders' Agate Burnishers.-Cylindrical pieces of agate, bloodstone or ironstone, slightly flattened, some unset and some mounted in a brass ferrule attached to a wooden handle, known as cut tooth-polishing stones and burnishers, used by bookbinders, are free as polishing stones, and not dutiable as manufactures of metal, nor as nonenumerated manufactured articles.T. D. 13795 (G. A. 1989).
Gypsum Plates for use to transmit light in the polarizing apparatus of petrographical microscopes or other philosophical instruments are nonenumerated manufactured articles.-T. D. 12383 (G. A. 1155).
Mineral White, a fine white powder composed of cornstarch and dehydrated calcium sulphate, is dutiable as a nonenumerated article and not under paragraph 97 as plaster of Paris.-T. D. 13945 (G. A. 2050).
DECISIONS UNDER THE ACT OF 1883.
Asphaltum Cells for electric batteries are nonenumerated articles.-T. D. 12244 (G. A. 1058).
Ground Cornish Stone is a crude mineral advanced in value or condition. See T. D. 10647, G. A. 231.-T. D. 11240 (G. A. 599).
82. Gas retorts, 10 per centum ad valorem; lava tips for burners, 15 per centum ad valorem; carbons for electric lighting, wholly or partly finished, made entirely from petroleum coke, 15 cents per hundred feet; 1913 if composed chiefly of lampblack or retort carbon, 40 cents per hundred feet; carbons for flaming arc lamps, not specially provided for in this section, and filter tubes, 30 per centum ad valorem; porous carbon pots for electric batteries, 15 per centum ad valorem.