Comstock, for LAQ9MBE, and SHIPMAN, Circuit Judges.
PER CURIAM. The appellant contends that the record discloses no proof that the articles were of American growtb,and. none that they had been exported as shooks. The board of appraisers report that growth. and exportaUo;n. ,were "uncontroverted. facts," and it is quite apparent that the pOJnt now contended for was.not raised before the ·. In,view of tha,t.. circumstance,andot.tb.e letter from the to th.ecollector, directing all appeal of this cause solelytQ li;ecure a ruling as to the effect of the circular of July 15, 1895, it may be. assullled that wJ;1a.tever defect there may bave been in the prQof presented to the board was waived by the government, and is Jiot now available to the appellant. We concur with the, circuit court and tne.board of appraisers that boxes which are infact of American lJlaDu:(acture, and which were exported as. shooks, cannot I;>e req'9ire4 to pay higher rate of duty merely because the importers I;lavenqFilla.deproof of those factsin SOllle particular mode prescribed by the secretary of. the trejlsury. It seems unnecessary to add anything to the careful and exhaustive opinion filed by the board of general appraisers. Decision affirmed.
KLIPSTEIN et at v. UNITED STATES.
(Circuit Coul-t, S. D. New York. January 18, 1899.) No. 2,572.
CuSTOMS DUTIES-CLASflIFICATION--COAL-TAR DYES.
Where the weight of the evidence Is that the product In question is a coal-tar color or dye, a finding by the board of general appraisers that it is dutiable as such, and not as an alizarin color, will be sustained, though the fact that it is used with a mordant may raise a doubt whether lils not properly an alizarin.
This was an application by Klipstein & Co. for a review of the decision of the board of general appraisers in respect to tbe classification for duty of certain colors or dyes imported by them. Edward Hartley, for appellants. James T. Van Rensselaer, Asst. U. S. Atty.
UNITED STATES V. STERN.
WHEELER, District Judge. By paragraph 14 of the act of 1894, coal-tar colors or dyes, by whatever name known, are dutiable Sit 25 per cent.; and, by paragraph 368, alizarin, and alizarin colors or' dyes, natural or artificial, are free. This merchandise appears to have been entered for duty as an alizarin color, and to have been returned by the appraiser as a coaHar color. Duties were assessed upon it according to the return, notwithstanding a protest that it was free under paragraph 368. On appeal, one of the importers testified that he was told it was an alizarin color, but on cross-examination he said in fact it was a color or dye, although used with a mordant, and was a product of coal tar; that it takes the place of gallocyanine, which is defined as a coal-tar color, and is a faster product. On this evidence, the board could well find that it was a coal-tar color or dye, although that it is used with a mordant might raise a doubt whether it was not an alizarin. There has been, however, further evidence taken, upon which the finding is changed. Decision reversed.
UNITED STATES v. STERN et al.
(Circuit Court, S. D. New York. No. 2,739.
January 19, 1899.)
CUSTOMS DUTIES-CLASSIFICATION-FI,AX PLUSH.
Flax plush Is dutiable as a "pile fabrIc of whIch flax Is the component material of chief value," under paragraph 342 of the act of 1897, and not as plush or pile fabric "of cotton or other vegetable fiber," under paragraph 315; the former paragraph beIng more specific than the latter.
This was an application by the United States for the review of the decision of the board of general appraisers in respect to the classification for duty of certain merchandise imported by Stern Bros. James T. Van Rensselaer, Asst. U. S. Atty. W. Wickham Smith, for appellees. WHEELER, District Judge. Paragraph 315 of the act of 1897 profor a duty on "plushes, velvets, velveteens, corduroys and aU pile fabrIcs * * * composed of cotton or other vegetable fiber," and paragraph 342 for a different duty on, "all pile fabrics of which flax is the component material of chief value." The merchandise is flax plush and plush is a pile fabric, and flax vegetable. It would fall· nnde; paragraph 315, as a plush of vegetable fiber, but for, the provision, in 342 for a particular kind of 'vegetable fiber in such fabrics. This is more specific. Decision of board reversed.