Volume 5 — Customs Court Reports

<p>Wooden Spools- with Silk Yarn Thereon.</p> <p>So far as the record here discloses, the facts in this case were taken below to be the same with the facts in United States v. Ringk (4 Ot. Oust. Appls., 349; T. D. 33530). The collector’s classification must stand on the record here.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 30556 (T. D. 32943).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 29103 (T. D. 32681). Abstract 31415 (T. D. 33217).</p>

<p>Maggi’s Soups in Tablets — -Vegetables, Prepared.</p> <p>The fact that these tablets are vegetables prepared for soup does not take them out of the category of “vegetables, prepared,” paragraph 252, tariff act of 1909. The evidence is insufficient to overcome the presumption that the collector’s decision was correct.</p>

<p>1. “Leap.”</p> <p>Gold leaf or silver leaf is a very thin piece or sheet of metal which has been reduced to that condition by beating or hammering.</p> <p>2. Thin Sheets op Dutch Metal in Book Foem.</p> <p>The leaves of metal in paragraph 175, tariff act of 1909, are such leaves only as singly result from the hammering of the beater and that may be trimmed to dimensions but not united together. The present articles are combinations of leaves, and they were rightly counted as such.</p>

<p>1. Evidence — Error.</p> <p>The importer having made out a prima facie case that the goods received at his factory and used there were the goods imported, it was error to refuse to allow him to show the nature and character of the goods he did in fact receive and the use to which these were put.</p> <p>2. Samples — Glue Stock — Fur Waste.</p> <p>The issue in this case was fully presented — namely, was the importation glue stock or fur waste? And the record contains nothing to show satisfactorily that the samples employed for assessment purposes were true samples, but, rather, the contrary.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33302 (T. D. 33677).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7474 (T. D. 33588).</p>

<p>Coiled Spuing Wise Articles.</p> <p>The coiling process to which this wire has been subjected has given the wire a new character, name, and use. It is not according to the accepted definition of “wire,” “a slender rod, strand, or thread of ductile metal,” but is essentially different from this. It has a use as a spring, resulting from the changed form into which the original wire has been permanently converted. It was dutiable as an article manufactured of wire.</p>

<p>Entry Without an Addition to the Invoice Price.</p> <p>These automobile tires were sold and imported to replace defective tires. The brokers made the entry, following the invoice, without adding anything to the invoice price to make market value. This was not a clerical error. Subsection 7 of section 28, tariff act of 1909, plainly requires, if it is desired to add to the invoice value to make market value, that this should be done at the time of making entry and not afterwards. — United States v. Swedish Produce Oo. (4 Ct. Oust. Appls., 223; T. D. 33437; United States v. Wyman, 4 Ct. Oust. Appls., 264; T. D. 33485).</p>

<p>Spun Silk tn Beams a Single Entity.</p> <p>The merchandise is spun silk on beams, dutiable under that title at a specific rate (paragraph 397, tariff act of 1909). The beams were separately assessed with duty as manufactures of wood. Held, that the beams should be admitted without separate assessment as parts of the entirety “ spun silk on beams.”</p>

<p>Reduction of Entered Value — When Not Allowed.</p> <p>The entry, the invoice, and the replace invoice submitted to the Secretary of the Treasury all showed that the value of the wool exceeded 12 cents per pound, and there was no indication of error in stating the value or the charges to be deducted therefrom to make actual market value; and the entry itself, once made and verified, could not be corrected by the importer or the collector. The correction of the entry was properly denied on the papers submitted. — United States v. Zuricaldy (71 Fed., 955) distinguished.</p>

<p>1. Glass Blown in a Mold.</p> <p>The general rule is that an excepting clause relates to what immediately precedes it, and that it will be so construed unless the legislature has clearly manifested a contrary intent, and there is in paragraph 98, tariff act of 1909, no indication of intent to apply the exception to what follows as well as to what goes before it. The given articles of glass blown in a mold were dutiable under that paragraph.</p> <p>2. Colored Glass Funnels.</p> <p>In said paragraph 98 it was intended to declare that if an article otherwise within the paragraph was susceptible of use as a container, no difference should be made in its assessment whether unfilled or filled, as imported, with contents dutiable or free. — Stern i>. United States (105 Fed., 937); Dingelstedt v. United States (91 Fed., 112) distinguished.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7462 (T. D. 33408) and Abstract 32433 (T. D. 33433).</p>

<p>Parts op Lamps por Burning Gas.</p> <p>This article can not be said to be hollow ware of iron or steel similar to table,' kitchen, and hospital utensils. The article is a part of a fixed device not complete in itself, lacking as it does the gas mantel and the globe which ordinarily accompany it, and it must be joined with a gas pipe when put in use. It was dutiable under paragraph 199, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 32848 (T. D. 33591).</p>

<p>1. BRICK.</p> <p>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.</p> <p>2. Rubbing or Scouring Bricks.</p> <p>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, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33121 (T. D. 33660).</p>

<p>Wool — What is Not Clerical Error.</p> <p>•There was a mistake made in the invoice in stating the cost of the wool of the importation. To constitute manifest clerical error, this must be apparent to the appraising officers or collector at the time of liquidation and upon the record itself. This is stare decisis. There was nothing in the record here to show the appraising officers or collector that the error was caused by an inaccurate statement of the price-of the wool. — United States v. Swedish Produce Co. (4 Ct. Oust. Appls., 223; T. D. 33437); United States v. Wyman & Co. (4 Ct. Oust. Appls., 264; T. D. 33485); United States v. Proctor Co. (5 Ct. Oust. Appls., 44; T. D. 34091; Hampton, jr.,, & Co. v. United States (5 Ct. Oust. Appls., 51; T. D. 34093).</p>

<p>Subsection 22 oe Section 28, Tarief Act op 1909.</p> <p>Part of the consignment of potatoes was condemned at the port of entry by the board of health as unfit for use. Certificates to this effect were made by the inspector May 24,1912. On May 14, preceding, the importer had served notice that he. made application to have the merchandise assorted. No other notice was given. The requirements of the statute as to notice are mandatory, and they were not complied with. — Houlder v. United States (4 Ct. Oust. Appls., 247; T. D. 33480); Lauri-cella et al. v. United States (4 Ct. Oust. Appls., 253; T. D. 33482).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33311 (T. D. 33677), Abstract 33447 (T. D. 33709).</p>

<p>Safety Matches and Wind Matches.</p> <p>Tbe matches of the importation called “Wind Flamers” come within the definition of “fancy” matches as fixed by this court. United Cigar Stores Co. et al. v. United States (4 Ct. Oust. Appls., 66; T. D. 33311). The friction safety matches of the importation are not “fancy” matches.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33762 (T. D. 33778).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 28964 (T. D. 32656).</p>

<p>1. Palm Leaves, Bleached and Dyed.</p> <p>The legislative history of paragraphs 251, tariff act of 1897, and 263, tariff act of 1909, shows there was no intention to make the term “palms” cover palm leaves, preserved. These articles of the importation are ornamental leaves within the meaning of paragraph 438, and therefore dutiable as assessed.</p> <p>2. Natural Grasses, Dyed and Prepared.</p> <p>These ornamental grasses serve the same purposes as the ornamental grains and leaves enumerated in paragraph 481, and they are dutiable thereunder by similitude.</p> <p>3. Aigrettes op Dyed and Prepared Grains and Grasses.</p> <p>So far as appears from the record and the samples in evidence these aigrettes are manufactures of metal, and therefore dutiable under the provisions of paragraph 199.</p>

<p>Ripe Cherries.</p> <p>The provision in paragraph 274, tariff act of 1909, for cherries, green or ripe, and for edible fruits, dried, is more specific than the free-entry provision for all fruits, green, ripe, or dried. The evidence, moreover, shows the importation to be ripe cherries, but clearly not dried, and they are accordingly dutiable under the paragraph named as ripe cherries.</p>

<p>Leather Belts por Making Automobile Treads.</p> <p>The leather strips here had been given a form and a size specially and definitely adapting them for conversion into automobile treads of different lengths and widths, and they were dutiable as assessed at 15 per cent ad valorem under paragraph 451, tariff act of 1909.</p>

<p>Imitation Pearl Beads.</p> <p>The testimony here is convincing that in trade and commerce, as well as in common speech, the articles of the importation are, while often called imitation-pearls, equally well known as imitation pearl beads. They come accordingly within the precise terms of paragraph 421, tariff act of 1909.</p>

<p>1. Rule of Ejusdem Generis.</p> <p>The term “vegetable substances” in paragraph 630, tariff act of 1909, can not be • limited to articles that are strictly ejusdem generis with moss and seaweeds.</p> <p>2. Birch Bark not Entitled to Free Entry.</p> <p>While the rule of ejusdem generis must be applied with some liberality in construing paragraph 630, it would be going too far to hold birch bark to be such a vegetable substance as is there named, and the importation was properly assessed as a nonenumerated unmanufactured article under paragraph 480.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 32999 (T. D. 33594).</p>

<p>Appeal horn Board of United States General Appraisers, Abstract 32480 (T. D. 33464).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33069 (T. D-. 33644).</p>

<p>1. Stare Decisis.</p> <p>After the elimination of the “■wool” theory, horsehair braids and' hats were always assessed under the act of 1897 by similitude with silk braids and hats, .except for an interval when this practice was inhibited by an' erroneous rule of construction that was subsequently expressly disapproved by this court.</p> <p>2. Horsehair Braids and Hats.</p> <p>Upon the present record it is held that the importers failed to sustain the burden of proof in showing the assessment was wrong and that the importation was properly held dutiable by similitude to silk braids and silk hats under paragraph 390, tariff act of 1897.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33475 (T. D. 33727).</p>

<p>Appeab from Board of United States General Appraisers, Abstract 32938 (T. D. 33594). .</p>

<p>1. Hides and Skins.</p> <p>There is a recognized distinction between “hides” and “skins” in tariff legisla, tion, hides pertaining to animals of a larger size and skins to smaller animals.</p> <p>2. Rough Leather.</p> <p>The provision for “rough leather” in paragraph 451, tariff act of 1909, was not intended to comprehend the tanned hut unfinished skins of small animals.</p> <p>3. Unsplit Sealskins, Tanned but not Dressed or Finished.</p> <p>The provision for “rough leather” not applying to these skins of the importation, they fall appropriately under the provision in the paragraph for “all other leather.”</p>

<p>Appeal from Board of United States General Appraisers, Abstract 32681 (T. D. 33511),</p>

<p>Ornamental Paper Leaves oe Various Colors.</p> <p>There is no evidence that this merchandise has been embossed and die cut, but even if there were such evidence, these leaves, simulating natural leaves as they do and being ornamental, are more specifically described in paragraph 438, tariff act of 1909, and they were dutiable thereunder.</p>

<p>Chamois or Chamois Skin.</p> <p>These pieces of chamois or chamois skin, the terms being interchangeable, have not become manufactures of leather by being cut into particular sizes and by having their edges scalloped. They remain chamois or chamois skin and were dutiable as such under paragraph 451 tariff act of 1909.</p>

<p>Appeai, from Board of United States General Appraisers, Abstract 31640 (T. D. 33263.)</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7449 (T. D. 33279), Abstract 32984 (T. D. 33594).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 32075 (T. D. 33348), Abstract 32338 (T, D. 33409).</p>

<p>Appeal horn Board of United States General Appraisers, Abstract 31821 (T. D. 33304).</p>

<p>Appeal from Board, of United States General Appraisers, Abstract 32977 (T. D. 33594).</p>

<p>1. Collateral Attack.</p> <p>The Board of General Appraisers is .a judicial tribunal, clothed with judicial powers to determine the classification of imported goods and the rate of duty thereon, and its decisions on questions of classification or rates are open only to direct and not collateral attack by parties to the proceedings.</p> <p>2. Materials por Straw Hats Other than Plateaux.</p> <p>The board’s authority was complete, and this had been properly invoke The board was charged with the duty, and it had the power, to decide not a.one the main issue concerning plateaux, but every other question of law or fact material in determining the case. The collector was without warrant of law in disregarding the board’s decision.</p>

<p>Protest — Function op.</p> <p>A protest serves the purpose not only of a notice to the collector of alleged errors in his classification or assessment so that he may correct his decision if'so minded, hut as well the purpose of an appeal to the Board of General Appraisers in case the collector declines or fails to make his decision conform to the protest. And once the limit fixed by the regulations within which the collector must pass upon the protest, namely, 30 days, has expired, the jurisdiction of the Board of General Appraisers attaches and the authority of the collector in the premises is suspended, and this whether the papers have been transmitted or not. — Gulbenkian v. Strana-han (158 Fed., 836) distinguished.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7418 (T. D. 33115).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7452 (T. D. 33303).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33522 (T. D. 33732).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 31984 (T. D. 33338).</p>

<p>' Music Rolls fob Self-Playing Instbuments.</p> <p>These music rolls are made for a player piano known as the Welte Mignon. This instrument can he used as an ordinary piano and it is equipped for the mechanical production of music. These rolls are essential to the use of the instrument as a player piano and are therefore parts of the instrument.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33519 (T. D. 33732).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7502 (T. D. 33794.)</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33799 (T. D. 33789).</p>

<p>Articles Oast, Pressed, Rolled, and Hammered.</p> <p>These articles are for use as frames of automobiles. ■ Paragraph 121, tariff act of 1909, enumerates as dutiable thereunder articles which have been subjected to the more common processes in steel working, namely, hammering, rolling, or casting. Paragraph 131 provides for “pressed, sheared, or stamped shapes.” The goods here are admittedly “pressed.” Paragraph 131 applies.</p>

<p>1. Construction. ' .</p> <p>■ Commercial designation is first to be ascertained and if found to exist it control^ '' tbe application of tbe language of tbe statute.</p> <p>2. Ibid.</p> <p>Where two terms of description are differentiated in a statute and in another . paragraph one of these terms is employed, its use here must be taken to be confined'tb the single subject matter expressed, exclusive of the other.</p> <p>.3. Ibid.</p> <p>■ An administrative interpretation, long continued and adopted in legislation, is ..■controlling.. ...</p> <p>4. Lambskins not Sheepskins. ' ... •'</p> <p>-. In conformity with these principles of construction lambskins can not be deemed i. sheepskins, and the merchandise was entitled to free entry whether classified under either paragraph 574 or 676, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7447 (T. D. 33277).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33348 (T. D. 33695).</p>

<p>Marbles not Shown to be Sculptures.</p> <p>No typical exhibits of the merchandise were produced, and the testimony as offered in behalf of the importers was based on photographs. The burden of showing the goods to be sculptures rested on the importer. The board found the importers had failed to make out their case, and there is nothing in the record to warrant a reversal of that finding.</p>

<p>1. A Chemical Compound — Ground Ore Not.</p> <p>There must be some artificial mixture of chemicals or artificial compounding of 'substances to produce a chemical compound or chemical mixture. A natural ore which has received no treatment except to be mechanically ground is not a chemical compound or mixture.</p> <p>2. Crude Materials Advanced in Condition by Grinding.</p> <p>This merchandise is not arsenic, and neither is it an acid or a sulphide of arsenic, but as a crude ore, being advanced in condition, it is not entitled to free entry. It falls within paragraph 480, tariff act of 1909, as a nonenumerated partly manufactured article.</p>

<p>Appeal from Board of United States G eneral Appraisers, Abstract 33806 (T. D. 33789)</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33883 (T. D. 33795),.</p>

<p>Arpead from Board of United States General Appraisers, Abstract 33968 (T. D. 33833).</p>

<p>Validity op Reaepraisement.</p> <p>Tlie feathers of the importation were bought at public auction in London on terms that allowed a discount for payment in cash, and the invoice showed the total value less the discount for cash. Whether this discount was to be included in the dutiable value of the merchandise was a question of law, not one of fact. The case is ruled by Arthur v. Goddard (96 IT. S., 145).</p>

<p>KlNDEE&AHTEN EMBROIDERY SETS — TOYS.</p> <p>. These embroidery sets that are used in kindergarten work are essentially toys, useful only for the amusement of children, whether with or without accompanying instruction.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33808 (T. D. 33789)*</p>

<p>Diced Leather not Embossed Leather.</p> <p>The leather of the importation does not present the appearance of raised figures in relief upon its surface, nor has it been subjected to processes aimed to produce such a result. The article is not embossed or gauffre, but diced leather. — Dejonge v. United States (3 Ot. Oust. Appls. 463; T. D. 33040) distinguished.</p>

<p>Waterproof Cloth Resembling Velvet.</p> <p>The merchandise is not a velvet cloth, but a waterproof cloth resembling velvet on one side and a rubber-like fabric on the other. Cotton fiber is the component material of chief value. Paragraph 347, tariff act of 1909, applies.</p>

<p>1. “Appliquéd,” What Is Not.</p> <p>The merchandise consists of cotton wearing apparel upon which are sewn strips- or .bands of goods figured in different colors for ornamental purposes only. The articles are held to be cotton wearing apparel only, and not “ appliquéd.”</p>

<p>Gilded Wooden Frames and Paintings.</p> <p>Where paintings have been admitted free'of duty, the frames on these, when framed, have, by a long course of practice in the customs, recognized in law, been dutiable; and where paintings are dutiable and are imported in frames, these frames are not integral parts of the pictures and can not be deemed containers, either in themselves or by the rule ejusdem generis. The pictures and the frames are separable for tariff purposes. — United States u.-Hensel (98 Fed., 418).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7505 (T. D. 33831).</p>

<p>Beatos Resembling Cotton not Pyroxylin Articles.</p> <p>The imitation horsehair braids of the importation were not shown to resemble pyroxylin or its compounds, or any article of which pyroxylin is the component ■ material of chief value. On the contrary, in texture, quality, and use they resemble braids of cotton, and since they were dutiable by similitude, they were dutiable as cotton braids.</p>

<p>Wood Pulp Manufactured Under a Special Agreement with the Province of Ontario.</p> <p>The question for determination is whether the written contracts between the appellee here and the Province of Ontario, Canada, impose any restrictions upon appellee’s right to export wood pulp manufactured from pulp wood cut upon Crown lands. Held, that the contracts impose certain conditions, some new, some old, to be complied with by the appellee as a continuing consideration for the abrogation of the preexisting contractual prohibition of export of such pulp wood and the enjoyment of the grant of the right to export the same; that these conditions, whether precedent or subsequent, impose burdens upon and result in a restriction of the export of the pulp wood from which the importations were manufactured; and therefore that free entry can not be had under the provisions of section 2 of an act of Congress entitled “An act to promote reciprocal trade relations with the Dominion of Canada-, and for other purposes,” approved July 26, 1911.</p>

<p>Minehal Water — What Not.</p> <p>“Nigari” is not palatable, is not used as a drinking water nor for medicinal purposes, but is used in the cooking o£ certain oriental dishes. This article is not to be taken as a mineral water as contemplated by paragraph 312, tariff act of 1909. The record does not disclose with precision facts necessary in making a true classification of the merchandise.</p>

<p>“Articles” and “Laces.”</p> <p>In the first proviso to paragraph 349, tariff act of 1909, there was no purpose to use the term “article” in the restricted sense of something completed. Field v. United States (73 Fed., 808). And the connection in which the term “laces” occurs indicates that laces were regarded and treated as articles — articles composed of material or goods specified in the paragraph — thus, differentiating this case from Altman v. United States (5 Ot. Oust. Appls. 170; T. D. 34251). The aim was to bring within the higher rate the article which had the more expensive work done upon it.</p>

<p>Traveling Sets — Tourist or Writing Oases.</p> <p>The included penholder, lead pencil, and lead-pencil holder of the importation, when put up or assembled in a form which permits of their being conveniently carried by a traveler as a part of the baggage to which he has daily access, may be, and properly are, designated as traveling sets. They were dutiable aB such under paragraph 452, tariff act of 1909. — United States v. Mark Cross Oo. (4 Ot. Oust. Appls., 274; T. D. 33489).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33652 (T. D. 33763).</p>

<p>Heriungs Under Paragraph 272, Tariff Act of 1909.</p> <p>In view of the decisions of the courts and Board of General Appraisers and in view of departmental rulings besides, it must be taken that the various small fish of the several importations come within the provision for herrings in paragraph 272, tariff act of 1909, and not within paragraph 270 of that act, as fish packed in tin boxes or cans.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33777 (T. D. 33789).</p>

<p>Pbotest Covering Two Entries with the Same Bate op Duty.</p> <p>A protest may cover one or more entries of goods described in more than one invoice. Paragraph N of section 3, tariff act of October 3, 1913, relative to protests, was framed in view of a practice in the department, confirmed by the courts extending over many years, by which a single protest covered more than one entry. The words “claim in writing” appearing there instead of “protest in writing” can not be taken to alter a practice so established and so recognized.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34156 (T. D. 33934).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7445 (T. D. 33262).</p>

<p>Appeal horn Board of United States General Appraisers, Abstract 32853 (T. D. 33591).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33927 (T. D. 33816)</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33927 (T. D. 33816).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33982 (T. D. 33833).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34111 (T. D. 33913).</p>

<p>Lace Pins ob Shawl Pins — When not Jeweley.</p> <p>These lace pins or shawl pins, with fancy heads and steel shafts, gold plated, according to the testimony, are not known as jewelry and are not used for purposes of adorWnent. On the authority of cases cited the goods are held not to be jewelry.— United States v. Flory (4 Ot. Oust. Appls., 87; T. D. 33367) distinguished.</p>

<p>■ Appeal.from Board of United States General Appraisers, G. A. 7519 (T. D. 34023).</p>

<p>Strings poe Musical Instruments.</p> <p>“Strings for musical instruments” refers to strings used for the production of musical sounds; and the tailpiece gut of one of the two classes of importations are not so employed. As to the catgut of the other class of importations there is no dispute that when used as a part of an instrument they are used for the purpose of producing musical sounds. They are “strings for musical instruments” and were dutiable as such.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7539 (T. D. 34245).</p>

<p>“Regulak” Cartage Rates in Ports.</p> <p>A flat rate agreed on by tbe Government for drayage charges is not conclusive against an importer. His liability is for tbe payment of tbe regular rate for service of tbe sort at tbe same time’ and place. United States v. Masson (4 Ct. Cust. Appls., 363; T. D. 33534.) On tbe present record tbe proof, while not conclusive, is sufficient to support tbe board’s decision that tbe regular rate at tbe port of Baltimore for services of tbe kind in issue was 6 cents and not 18 cents.</p>

<p>StJEEIClENCY 03? THE RECORD. '</p> <p>There was sufficient in the appraiser’s reports or the collector’s letters, taken together, upon which to predicate a finding of fact and so to bring the particular statute into operation. — Vandegrift v. United States (3 Ot. Oust. Appls., 219; T. D. .'32535).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33841 (T. D. 33795).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7516 (T. D. SS982).</p>

<p>Validity oe Rearpraisement oe Linoleum.</p> <p>A board of reappraisement is not a judicial tribunal and may use information acquired on previous appraisements. They had here jurisdiction of the subject of the proceedings, and the classification board did not err in sustaining the other board’s action. — Wolff v. United States (1 Ot. Oust. Appls., 181; T. D. 31217).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34182 (T. D. 33963).</p>

<p>Woven'Fabbics in Chief Value of Asbestos.</p> <p>The merchandise is a plain, loose, open weave of thick asbestos cords. The change in the language of the tariff act of 1909 clearly manifests a legislative intention separately to provide for woven asbestos. The goods here are woven fabrics and fell properly under the last clause of paragraph 462 of that act.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7534 (T. D. 34216).</p>

<p>Buttons or Glass and Fish Scales.</p> <p>There was no evidence tending to show that the merchandise was commercially known as buttons of glass, and the evidence did not establish the fact that they were buttons composed of glass in chief value. The present case is no exception to the general rule that merchandise made, composed, or manufactured of a specified article is classified with reference to the component material of chief value, and there is here nothing to show that glass is the predominant material.</p>

<p>Fresh Mackerel Packed in Ice in Packages.</p> <p>The merchandise does not come within the eo nomine designation of fresh mackerel in paragraph 273, tariff act of 1909. It was properly assessed as fish in packages of less than one-half barrel, dutiable at 30 per cent ad valorem under paragraph 270, act of 1909.</p>

<p>Goods in Transit, United States and Canada.</p> <p>There was no compliance with customs regulations governing goods in transit; and, moreover, the goods here were taken out of the customs custody by the importer or his agent and into his own possession while in the United States. The law is mandatory that no refund of duties may he had in such a case as that.</p>

<p>RECONSTRUCTED RUBIES.</p> <p>The merchandise here is watch jewels made of reconstructed rubies. They can not, it would seem, be devoted to any other use or purpose except as jewels for watches. They are the more specifically providéd for by paragraph 192, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7561 (T. D. 34415).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7553 (T. D. 34354).</p>

<p>1. “Crude.”</p> <p>Whether an article is crude is to be determined not by the processes which brought it into being, but by the additional processes to which it is submitted after its creation in order to fit it for its chief or only use.</p> <p>2. Paragraph 41, Taripp Act op 1909.</p> <p>The opium of the importation was not “ dried, ” as that term is used in paragraph 41, nor powdered nor otherwise advanced in condition, and it was properly dutiable as opium, crude or Unmanufactured, and not adulterated, containing 9 per cent and over of morphia.</p>

<p>1. “Bate and Amount or Duties.”</p> <p>The words “rate and amount of duties” occurring in the statute define a class of decisions against which protest will lie for any cause distinctly and specifically stated and are not a limitation of the grounds upon which a collector’s decision can be assailed.</p> <p>2. Board’s Jurisdiction to Order Beappraisement.</p> <p>The board has jurisdiction to hear and determine protests against a collector’s decision assessing a rate and amount of duty upon imported merchandise on the ground that the appraisement is irregular or invalid, and a demand for a reappraise » ment operates after the manner of supersedeas.</p> <p>3. Parol Testimony.</p> <p>The parol testimony here does not contradict but merely supplies an omission, and the rule against its admission, in the absence of any statutory or regulative requirement of a record, will not be enforced.</p>

<p>Cords in Paragraph 349, Tarim? Act op 1909.</p> <p>In. view of former decisions, taken together with subsequent practice and legislation as well, it will be assumed the Congress used the word “cord” in paragraph 349, tariff act of 1909, with the same meaning that had been attached to it by cited adjudications and the executive practice conforming thereto.</p>

<p>Gastings Under Paragraph 147, Tarefe Act op 1909.</p> <p>These are finished castings, molded, drilled, and machined; but to make the machine complete rubber gaskets, filter cloths, bronze fittings, cocks, etc., are required. They are not adapted to the final use for which they were made; they are not “made up into articles.”</p>

<p>Merchandise Made or Dutiable and Nondutiable Articles.</p> <p>Tliese wheels and axles of American manufacture, with tires made in Germany, were shipped into Mexico to have certain alterations made there and were then returned to the United States. The goods were not dutiable as entireties. The wheels and axles should have been admitted free under paragraph 500, tariff act of 1909, as articles the growth, produce, or manufacture of the United States. The tires, made in Germany, were dutiable at cents per pound.</p>

<p>German Wood Pulp Manufactured from Wood Cut in Russia.</p> <p>The expression in section 2, act of July 26,1911, “being the products of Canada,” describes and refers to wood pulp manufactured in Canada from pulp wood, without regard to the place or country where the wood grew or was cut. Balfour v. Sullivan (19 Fed., 578). The condition of free entry here was that the wood from which it was made must be entitled to free and unrestricted export and there was no intention to declare that the country of manufacture must also be the country of origin of the raw material. Under the favored-nation clause this German wood pulp made of wood cut in Russia was entitled to free entry.</p>

<p>Proop op Commercial Designation.</p> <p>The merchandise consists of the pulp and juice of the currant, preserved, presumably, in sirup or molasses. This is not a jelly in fact, and while the board found it to be commercially known as jelly, there was no proof of commercial designation. The collector’s assessments, in the absence from the record of evidence to controvert it, must be sustained. — United States v. Oberle (1 Ct. Cust. Appls., 527; T. D. 31545).</p>

<p>1. Jurisdiction.</p> <p>Tlie court may at any stage raise the question of jurisdiction of the subject matter, and the determination of the trial court that it has jurisdiction adds nothing to the force of its judgment.</p> <p>2. Board’s Jurisdiction Under Subsection 14 of Section 28, Act of 1909.</p> <p>The appellant was required to pay for the services of inspectors who supervised the loading of a vessel at night and on Sundays and holidays. Subsection 14 of section 28, tariff act of 1909, was not intended to confer jurisdiction upon the board in any cases other than' those related to duties'or charges on imported goods, and the charges here could not be reviewed. — Czarnecki’s case, G. A. 8785 (T. D. 17851).</p> <p>3. Drawbacks and the Secretary of the Treasury.</p> <p>The jurisdiction to allow or refuse drawbacks is vested in the Secretary of the Treasury, and it would seem incongruous to vest in another tribunal the decision of questions relating to the charges connected with the exportation of drawback goods, which in effect result in a reduction of the allowance of drawback.</p>

<p>Olive Oil — Tins Containing Less than 5 Gallons Each.</p> <p>The merchandise was olive oil contained in tins, the oil in each container being slightly less than 5 gallons in quantity. Held, under paragraph 38 of the tariff act of 1909, the oil was dutiable at 50 cents per gallon as olive oil in tins containing less than 5 gallons each, and this notwithstanding the Treasury regulation of June 20, 1911 (T. D. 31711).</p>

<p>Rice Wine or Sake and Leakage.</p> <p>It appears there had been leakage in transitu from some of the tubs of this importation. But section 307, tariff act of 1909, specifically provided that rice wine or sake should enjoy no constructive or other allowance for breakage, leakage, or damage during transportation — Furuya & Go. v. United States (2 Ot. Oust. Appls., 37; T. D. 32095).</p>

<p>Small Cheap Compasses with Needle and Dial.</p> <p>It is agreed these goods, of chief value in brass, were improperly assessed by the collector. From the testimony and the exhibits themselves it appears these articles are not intended for use as parts of watches or watchcases or as field glasses, and they are not jewelry or parts thereof. They are intended to be used as a part of something else and were dutiable as articles or wares not specially provided for composed wholly or in part of metal under paragraph 199, act of 1909.</p>

<p>Labels.</p> <p>• The Christmas seals oí the importation are used, during the Christmas holidays by attaching them indiscriminately to all kinds of packages, regardless of the contents of these. They are not properly labels, and are not dutiable as such under para* • graph 412, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7507 (T. D. 33911).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34606 (T. D. 34127).</p>

<p>1. Straw and Grass.</p> <p>“Straw” and “grass” in popular usage have never been applied to fibers taken from the bark of trees, but even if bast fiber were regarded as vegetable fiber of like kind with ordinary grass and straw, paragraph 463, tariff actof 1909, would not apply. That paragraph is expressly limited to manufactures of grass and straw in their natural form and structure.</p> <p>2. Protest Insufficient.</p> <p>However, the protests here confined the collector’s attention to paragraph 210; there was nothing in them to notify that official that any reliance was placed on paragraph 463. The protests were insufficient.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35013 (T. D. 34279).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35264 (T. D. 34321).</p>

<p>Clippings oh. Shavings op Cork Bark.</p> <p>It is immaterial whether the clippings or shavings of cork bark here be deemed waste or not. A review of the legislation affecting the subject matter, of the practice at the customs, and of pertinent judicial decisions makes it clear these cork clippings and shavings were meant to be, and were, included within the provisions of paragraph 547, tariff act of 1909, and so were entitled to free entry.</p>

<p>Nickel-Plated Cast-Iron Eccentrics.</p> <p>These eccentrics for sewing machines were made of cast iron, drilled, reamed, and nickel plated. Paragraph 147, tariff act of 1909, is limited to castings made wholly of iron. These goods, composed of cast iron and nickel, are strictly within the terms of paragraph 199, where a duty of 45 per cent ad valorem is laid on ■articles or wares partly or wholly manufactured not specially provided for and composed wholly or in part of metal.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34943 (T. D. 34247).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35307 (T. D. 34355).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35162 (T. D. 34307).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35422 (T. D. 34416).</p>

<p>1. Bottle Gaps op Metal.</p> <p>“Bottle caps of metal” in paragraph. 196, tariff act of 1909, is not to be deemed a term Of exclusion forbidding classification by similitude thereunder. — Strauss & Go. v. United States (2 Gt. Oust. Appls., 203; T. D. 31946).</p> <p>2. Boaed’s Binding op Pact on Review.</p> <p>The board’s conclusion here was a finding of fact, and such a finding will not be reviewed here unless the finding is wholly without evidence to support it or is clearly contrary to the weight of evidence.</p> <p>3. Ibid.</p> <p>The uncontradicted testimony shows the especial design and use of the cap of the importation is to form an air-tight and air-sealed cap, whether for bottles or tubes, but metal caps do not adhere and do not effect a like purpose. These caps were not dutiable by similitude as metal caps.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35500 (T. D. 34425).</p>

<p>Appear from Board of United States General Appraisers, G. A. 7565 (T. D. 34457-).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34066 (T. D. 33872.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34521 (T. D. 34090).</p>

<p>Appeal from Board of United States General'Appraisers, Abstract 34530 (T.D. 34090).</p>

<p>1. Publications Under Paragraph 517, Tariff Act of 1909.</p> <p>The term ‘ ‘publications’ ’ in paragraph 517, tariff act of 1909, must be held to apply to importations of the same general class or type as those mentioned in the preceding provisions of the paragraph.</p> <p>2. Advertising Matter.</p> <p>To admit purely advertising matter under that paragraph would extend the meaning beyond the fair import of the language employed. — Schieffelin v. United States (84 Fed., 880) distinguished.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34756 (T. D. 34186) and Abstract 35155 (T. D. 34307).</p>

<p>1. Duress.</p> <p>The importer may, in view of possible subsequent proceedings, register with his entry his claim as to the true valuation, and for the collector to refuse this privilege might be duress. But to constitute duress the proof must show a substantial right had been denied.</p> <p>2. Ibid.</p> <p>In the case here there is no evidence that the goods are ever sold in the open markets of the country of exportation at less than the price including the codjt mission in controversy, and the requirement that this should be added to make market value was not to deprive the importer of any substantial right. The requirement, accordingly, did not constitute duress.</p>

<p>Paragraph 627, Tamjt Act oj? 1913.</p> <p>Reviewing the history oí the legislation affecting containers, snch as”the immediate coverings of tea in this case, and the larger holders or boxes carrying the packages of tea, it is held that the larger containers used' in the shipment and transportation of tea put up and imported in packages less than 5 pounds each should be taxed under paragraph 627, tariff act of 1913, but the immediate coverings or wrappers, constituting a part of the packages, are free of duty.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34844 (T. D. 34201).</p>

<p>1. Wheat.</p> <p>“Wheat” is used in the tariff act of 1909 without limitation or qualification, and in the absence of a contrary commercial custom must be applied to every kind and class of merchandise embraced in the term.</p> <p>2. Wheat, “No Geade.”</p> <p>This importation was of frozen Manitoba wheat. Even if it be assumed that no commercial designation was shown, and that the merchandise here was improperly classed as “no grade,” the record and the samples clearly establish that the common, ordinary designation of “wheat” applies, and this is so, though the wheat was confessedly of inferior quality, suitable alone for animal food.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35398 (T. D. 34398).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35531 (T. D. 34440).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35945 (T. D. 34571).</p>

<p>1. Arrow-Point Gloves — Embroidered Leather Gloves.</p> <p>These gloves with so-called arrow-point embroidery are made with a machine carrying a single needle but two threads, stitching up and down the back, and the arrow points are produced by handwork. Whether they were subject to the additional duty provided for by paragraph 459, tariff act of 1909, is to be determined not by the number of rolls or lines of stitching or embroidery but by the number of strands or threads employed in producing the effect; and here, owing to the fact that only two threads were employed, the provision for additional duty can not apply.</p> <p>2. Strands — Cords—Threads.</p> <p>The uniform course of opinion with the courts is that these words were, as used in this connection, namely, ‘‘ strands, ” “ cords, ” and threads, ’ ’ equivalent in meaning.</p>

<p>Rock Drills — Bar Hoists — Steam Engines.</p> <p>The testimony shows both as to these rock drills and bar. hoists that they were manufactured as machines to be operated by compressed air and as to the bar hoists they were specially designed for use underground where steam can not be employed as a propelling force. The articles can not be deemed steam engines and they were properly assessed as manufactures of metal.</p>

<p>Toys or Cotton Goods.</p> <p>The merchandise consists of cotton cloths in patterns ready to he cat and sewed to make single garments, these to be worn by young children. The decision is limited to the articles, samples of which were produced. These cotton goods can hardly have any utility beyond that of a mere plaything, and they are sufficiently-advanced in manufacture to be treated as parts of toys.</p>

<p>Unfinished Scissors Blabes.</p> <p>These articles have been brought into a condition where their only practical use or purpose is to be finished as scissors blades, and they are commercially unsuitable for any other purpose. They were properly assessed under the provision for “scissors and shears, and blades for the same, finished or unfinished,” in paragraph 152, tariff act of 1909.</p>

<p>1. Abrasive.</p> <p>The true, final, and distinctive purpose of an abrasive is to create new surfaces by rubbing or grinding away older ones, and not to produce friction or heat. The use of powdered glass on match heads or the sides of match boxes is not as an abrasive.</p> <p>2. Powdered Glass not Waste.</p> <p>This glass might probably be regarded as a manufacture from waste, but it is not itself waste in the proper sense of the term. It was dutiable as a manufacture of glass under paragraph 109, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36238 (T. D. 34677).</p>

<p>Towel Rods Composed of Molded Glass.</p> <p>The board found from the testimony the merchandise was glass rods or glass and not fusible enamel. There is such a substantial conflict in the testimony that the court does not feel justified, under its well-established rule, in reversing the finding of the board.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7551 (T. D. 34352).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35843 (T. D. 34548).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7587 (T. D. 34651)-</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35421 (T. D. 34416).</p>

<p>Aluminum Disks.</p> <p>Reviewing tlie processes by which aluminum is prepared for market and also the legislation affecting aluminum itself, these disks are found not to be included in any of the terms “plates,” “sheets,” “bars,” “strips,” or “rods,” as these are employed in paragraph 143, tariff act of 1913; nor is it aluminum in crude form or an alloy thereof under the same paragraph. — Universal Shipping Co. v. United States (4 Ct. Oust. Appls., 245; T. D. 33479).</p>

<p>Appeal fromBoard of United States General Appraisers, Abstract 36255 (T. D. 34698).</p>

<p>Canadian Wood Pulp and News Print Paper.</p> <p>Tlie question is whether there was by a Canadian rule or regulation any prohibition or restriction of exportation either by contractual relation or otherwise, directly or indirectly, applicable to this merchandise; whether the act of July 26, 1911, controls. Section 13 of the Canadian woods and forest regulations did contain such a prohibition, and, so far as the record discloses, it remained in force until December 31, 1912, when, by an order in council, the prohibition was not to be enforced and provision was made that the prohibition was to be deemed inoperative from May 1, 1911. The merchandise here, as the record shows, was cut from the lands described in that order and was manufactured, in part at least, prior to December 31, 1912. Our statute has its own field of operation, and this operation is not to be defeated by another authority. Under our statute and under the facts shown here this wood pulp and news print paper were not entitled to free entry.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 34903' (T. D. 34219), Abstract 34931 (T. D. 34219).</p>

<p>Unbound photomechanic reproductions of paintings, having descriptive titles appearing severally in the German, French, and English languages, accompanied by an index, but intended to be completed before being bound or published by the addition of a preface in English, which would constitute English the predominant language, held not so far a completed entity as to warrant their introduction as books published clneíly in a foreign language. — The case of Macmillan Co. v. United States (116 Fed. 1018), distinguished.</p> <p>These productions are held dutiable as assessed under paragraph 416 of the act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35629 (T. D. 34459).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36035 (T. D. 34609).</p>

<p>Iced Sweetened Biscuits — Containehs—Confectionery.</p> <p>These biscuits, surfaced with icing, “contain” the icing and this icing constitutes confectionery. It is not necessary that it should be made up into forms before it can be so.classed. They are dutiable under paragraph 194, tariff act of 1913.</p>

<p>Lever and Gothrough Machines.</p> <p>Lever and Gothrough machines enumerated in paragraph 197, tariff act of 1909, are machines equipped with a Jacquard attachment. The testimony here is clear and explicit that the hair neis of the importation were not manufactured on a machine of this type nor on a transformed Lever or Gothrough machine, but on plain net machines hat ing their own special names and distinguished by differences of form and mechanical movement. The goods were properly assessable under paragraph 402 of the act.</p>

<p>Sawed and Dressed Boards with Ornamental Beading.</p> <p>The question is whether the heading which appears upon the ceiling lumber and upon some of the Novelty siding serves to exclude the importation from proper classification as “not further manufactured than sawed, planed, and tongued and grooved,” paragraph 647, tariff act of 1913. The planer and matcher used in dressing sawed boards is, in fact, simply a planing machine, and its work is simply planing, whether the boards are or are not beaded in the process. “Planing” includes beading, the beading giving the boards no new name, character, or use. The free-entry clause applies.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35775 (T. D. 34521).</p>

<p>Silk Mufflers with a Fringe Effect.</p> <p>With these mufflers the threads are in all cases introduced to perfect and hold in place the overwhelmed and overlapped edges and are necessary as well for ornamentation. Being necessary to complete the hemming process or its equivalent, this can not be said to be a process beyond hemming; and the threads holding the individual pieces together being cut, the merchandise was brought within the provisions of paragraph 400, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36300 (T. D. 34727) and G. A. 7602 (T. D. 34788).</p>