HENSEL V. UNITED STATES.
similar, either in material, quality, texture, or the use to which it may be applied to any article enumerated, shall pay the same rate of duty as the article enumerated. This article is ferro-chrome. The board has found "that ferro-silicon, ferro-manganese, and ferro-chrome are employed in making hard or tough iron or steel; but each is used for a distinct and different purpose, the silicon to get rid of carbon, the manganese for excess of sulphur, and the chrome to eliminate phosphorus"; and that "it is not similar to the articles named in paragraph 110." The witness who testified to the mode and purposes of use said that it was, to some extent, interchangeable with ferro-manganese. Although similitude is, necessarily, a fact, and findings of fact by the board upon warrantable evidence are not to be disturbed by the court same evidence, the latter finding seems to be upon any view of rather a conclusion of law from the former ones than the finding of an ultimate fact from the evidence, and that conclusion may be reviewed. The difference in value appears to have been allowed much weight; but that is not made any criterion by the statute; and that testimony as to interchangeability was not contradicted. The question here now seems to be whether, in view of the uncontradicted evidence, and the general finding of similitude of use in making iron and steel, and of the differences found, the conclusion of want of similarity to the articles named in paragraph 110 takes this article out of the similitude, of the statute, to ferro-manganese. Similarity is not identity; it implies differences as well as it expresses likenesses. The differences found do not appear to so meet and overcome the likenesses as to neutralize them, and exclude the similarity in use, of the statute. Decision reversed.
HENSEL et at v. UNITED STATES.
(Circuit Court, S. D. New York. January 18, 1899.) No. 2,740.
CUSTOMS DUTIES-CLASSIFICATION-PICTURE FRAMES.
Picture frames of wood, fitted to the pictures, are Incidents of the pictures, and dutiable. at the same rate, as part of their value, and not separately, as manufactures of wood.
This was an appeal by Hensel and others from the decision of the board of general appraisers in respect to the classification for duty of certain picture frames attached to pictures which were imported by them. Howard T. Walden, for appellants. Henry C. Platt, Asst. U. S. Atty. WHEELER, District Judge. These are "frames attached to" pICtures, assessed as manufactures of wood, at 35 per cent., instead of at 20 per cent., with the pictures, as a part of their value, or at the same rate as cases for them. Section 19 of the customs administrative act of 1890 provides that duties shall be assessed upon the market valne of merchandise in the condition in which it is boug4t and sold for ex-
this country, "including. the value ot all cartons, cases, and coverings of. Ilny kind." ,Picture frames are fitted. to thepictnres for their protection in handling, and for holding 1;Jlem in place. They would seem to be incidents of the pictures to which they are. attached, and dutiable at the same rate, as a part of their value, and .also to fall within the description of a case "of any kind" forthem.jn said section 19.' In either case the rate .of duty would be the same. In U. S. v. Gunther, 71 Fed. 499, the frame was itself I;lJ1 object of an,cie.llt art, and was, in question on a claim. that it was one of a collection of antiquities of which the picture was another; and it would have been quite "unusual," within the exception of this section 19. That case does not seem .to be controlling here, where the frames are mel'ely such, and usual. Decision reversed.
.et aL' v. UNITED S'rA.TES.
(Circuit Court, S. D. New York.
CUIlTQMll D,UTIJIl8--,CLASSIll'IOATION'"-BoTTLES ·FOR MINERAL WATEIlS.
Siphon bottles for mineral waters, having private llllmes, trade-marks. and directiOnS. etched Ol;-namentaUy:upon them, '!lot for the purpose of Identifying' the wares Of the importers, but for to persons who may want them 80 decorated for their own use,were dutiable, tinder paragrapllOO of the act of 1894·(28 Stat. 513), asornii.mented or decorated
This was an application by Koscherak Bros. for a review of the de-' cision of the board of general appraisers in respect to the classification for duty of certain siphon bottles for mineral waters, imported by them. Albert Comstock, for appeilarits.' '. Henry O. Platt, Asst. U. S. Atty. WHEELER, District These siphon bottles for mineral waters appear to be decorated by having private nati'les, tTade"marks, etched ornamentally upon them. ·'.I;heY are to be without ornamented' or as provided for in paragmph 90 of the act of 1894 (28, Stat. 513) on account of the private Q8tul'e ofthe .ornamentation. They are not, however, the names, trademarklil,' ,or direlrtioijsotthe importers for identifying their wares,' but to pe imported tor sale to others who may want the bottles so decorated for their use. The decorations may limit the purchasers to but few, bllt this limitation does not change thechaI'acter of the importations which come within that' Decisio,l1 affirmed.