Volume 6 — Customs Court Reports

<p>Cross appeals from Board of United States General Appraisers, Abstract 36027 (T. D. 34609).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35066 (T. D. 34279).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7590 (T. D. 34667).</p>

<p>Appear from Board of United States General Appraisers, Abstract 36535 (T. D. 34774).</p>

<p>Prismoidal Pieces op Glass, Colored or Gilded.</p> <p>These goods have been so far advanced beyond the condition of a mere raw material that they have received not only a distinctive name, but a special definite form that commits them to a specific ultimate use and apparently renders them commercially unfit for anything else. The language of paragraph 98, tariff act of 1909, is broad enough to cover articles of glass other than those denominatively provided for, and these glass mosaics were dutiable under that paragraph.</p>

<p>Edible Sulphured Cherries in Water.</p> <p>Paragraph. 571, tariff act of 1909, admitted “fruits in brine” free of duty, but here the cherries would seem to have been actually preserved by a sulphur treatment and that the infusion of salt in the containing water was negligible. They were properly assessed under paragraph 274 of the act.</p>

<p>Plate Powder — Appraiser’s Report — Absence op Testimony.</p> <p>The record contained no testimony concerning the character, use, or component materials of the article imported and there was no sample before the board. A reference by the appraiser in his report to the similarity of the merchandise to other merchandise involved in another case could not serve as a basis for holding the goods the same. There being no proof of what the importation actually was the assessment was properly sustained.</p>

<p>Appeal from Board of Unitsd States General Appraisers, Abstract 35337 (T. D. 34378).</p>

<p>1. Beans.</p> <p>The word “beans” appearing in the tariff act of 1897 was continued in the act of 1909, and this continuance carries the presumption that the term was there employed in the sense affixed by judicial interpretation.</p> <p>2 Beans, Prepared</p> <p>These young, green beans, after being cut and shredded, are placed in barrels, and salt is put over them. The juices of the vegetable mixing with the salt form a brine, and this brine, by the record, acted as a preservative. The importation was of prepared vegetables, and they were dutiable as such. — Sun Kwong On v. United States (1 Ot. Oust. Appls., 17; T. D. 30775).</p>

<p>Creodin and Sheep Dip.</p> <p>The importation is of saponified creosote put up in smaller packages under the trade-mark designation of ‘ Oreolin. ’ ’ From the evidence here it appears there may be some article which is chiefly used as a sheep dip, but it does not appear that ereolin' is either commercially or commonly known as a sheep dip, nor that it has ever been officially recognized by the Government as such or that it is chiefly used for that purpose. The presumption of correctness attaching to the collector’s decision was not accordingly overcome.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7634 (T. D. 34907).</p>

<p>Appeal from Board of .United States General Appraisers, G. A. 7517 (T. D. 33998).</p>

<p>Rehearing in Abstract 32693 (T. D. 33560).</p>

<p>1. PARAGRAPH 650, TARIFF ÁCT OF 1909.</p> <p>The history of this paragraph shows a purpose to regard less the character of the article imported than its intended use. The object was to admit the articles described free of duty when imported by designated institutions in the furtherance of education.</p> <p>2. Scientific Apparatus for Educational Uses.</p> <p>A review of the decisions makes clear that in fixing the dutiable or nondutiable status of articles imported by institutions to further educational objects regard should be had not so much to intrinsic character or to use in chief but rather to the actual use for which the particular goods were in fact brought in. This judicial interpretation stands approved by subsequent congressional enactments. The scissors of the importation, marked “Board of Education,” and destined to he used in the teaching of sewing in New York City schools, were entitled to free entry under paragraph 650.</p>

<p>Str'aw-Sewing Machines.</p> <p>The goods are straw-sewing machines and they word imported for the use of the Boston Trade School for Girls. The case is ruled by United States v. Kastor & Bros. (6 Ct Oust. Appls., 52; T. D. 35323).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 33427 (T. D. 33 709).</p>

<p>1. Crude Artificial Abrasives.</p> <p>The term “artificial abrasives” implies an abrasive product resulting from some processing or treatment, and the word “crude” implies that such artificial product must be in a crude condition. The merchandise here is a finished, not a crude, article, not being designed for further processing.</p> <p>2. Iron Sand, Globular and Angular in Shape.</p> <p>The testimony showed that the globular iron sand was used in substantial quantities as counterpoise in the manufacture of scales and cement, that the angular shapes thereof were used in the manufacture of cement, and so negatives the idea that the sand could only be used as abrasives, as required by paragraph 133, tariff act of 1909. It wat dutiable as an unenumerated manufactured article under paragraph 199 of that act.</p>

<p>Appeals from Board of United States General Appraisers, Abstract 35834 (T. D. 34548), and Abstract 35946 (T. I). 34571).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36215 (T. D. 34677).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7586 (T. D. 34650), Abstract 36196 (T. D. 34668).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36213 (T. D. 34677).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36342 (T. D. 34742.)</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36725 (T. D. 34865).</p>

<p>Long Chains.</p> <p>The testimony showed that these long chains, some ornamented and some unoma-mented, are commonly and commercially known as jewelry. That incidentally, when worn, they serve a useful purpose does not preclude a proper classification as jewelry under paragraph 448, tariff act of 1909.</p>

<p>1. Plain Woven Fabrics — What are Not.</p> <p>These goods were so woven as to produce a distinctlj discernible border the whole length of the piece, and this border,'whether in color or plain white, constitutes a figure. Irrespective of the particular machinery employed in producing this effect the goods were figured and not plain woven.</p> <p>2. No Commercial Designation.</p> <p>The testimony fails to show that there was, prior to the enactment of the tariff law of 1913, any recognized class of goods in the trade known as “plain woven fabrics.”</p> <p>3. Ejtect oi? Judicial Construction.</p> <p>Prior to the enactment of the present law this court, in White v. United States (3 Ct. Oust. Appls., 332; T. D. 32968'), had held goods like these in question ex-cluded from the term “plain woven fabrics.” It is this decision, rather than an administrative practice, that the Congress must be presumed to have followed.</p>

<p>1. Rule Ejusdesi Generis..</p> <p>By paragraph. 356, tariff act of 1913, a duty is imposed, amongst other articles, upon articles of a certain value composed of metal and designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, card cases, etc. If the assessed articles are similar to the named exemplars in respect to the manner in which they are worn or carried, then the’resemblance meets the terms of the provision.</p> <p>2. “Prorepel” Lead Pencils.</p> <p>These pencils resemble the designated articles in the paragraph in a common characteristic---that of being worn incidentally for comfort, convenience, or adornment; they are “like articles,” and were properly assessed under that paragraph.</p>

<p>1. Similitude Clause.</p> <p>The similarity required by the general similitude clause is one either of quality, material, texture, or use to which the article may be applied, but there may be similarity in other respects, such as in the manner of production or composition.</p> <p>2. Magoi’s Desiccated Soup Tablets.</p> <p>The provisions of paragraph 252, tariff act of 1909, were so enlarged as to include bean stick, bean cake, miso, and similar products, and whether “vegetables prepared in any way” is broad enough to cover the importation it is clear that this product is so similar to bean stick and bean cake that it falls within the “similar products” of the paragraph.</p>

<p>1. Aigrette.</p> <p>The term “aigrette” embraces not only the feather of the heron or egret, but also tufts of precious stones worn on the headdress of men and women.</p> <p>2. Glass Aigrettes.</p> <p>The glass aigrettes of the importation are not to be deemed artificial flowers, either because of their name or of the effect they are intended to produce. They are in chief value of glass and fall within the provisions of paragraph 109, tariff act of 1909, as manufactures in chief value of glass.</p> <p>3. Fur Motifs.</p> <p>The fur motifs are not made in imitation of feathers, but are intended to be used as ornaments for ladies’ hats and were classifiable as furs prepared for use as material under paragraph 439 of that act.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 35021 (T. D. 34279).</p>

<p>Hair Nets.</p> <p>The goods axe nets such as are worn by women on the head to keep the hair in place. They are accordingly articles of wearing apparel, but they are the more specifically provided for in paragraph 358, tariff act of 1913, by the.«o nomine provision “nets''</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7613 (T. D. 34823).</p>

<p>Imitation Mohair Astrakhans.</p> <p>In paragraph 325, tariff act of 1909, the words “plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut, whether or not the pile covers the entire surface,” are broad enough to include any pile fabric as commonly understood. The phrase “cut or uncut” does not restrict the meaning; it merely makes the meaning clear, and the goods were properly assessed under the named paragraph.</p>

<p>Shoe Buckles or Slides — Gallilith Belts — Combs.</p> <p>The evidence of record and the sample sustains the decision of the board as to the imitation jewelry here. As to the gallatin belts there is not sufficient testimony to overcome the presumption of correctness in the return of the collector.— United States v. International Forwarding Co. (6 Ct. Oust. Appls., 25; T. D. S5272).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36851 (T. D. 34908).</p> <p>Submitted on record by appellee.</p>

<p>Mohair Noils.</p> <p>Reviewing the authorities bearing on the paragraph of the tariff involved, it is-clear that the “wool wastes” of paragraph 651, tariff act of 1913, embracing as it does all noils, includes noils of hah- from Angora or alpaca goats.</p>

<p>1. Free Entry Under Paragraph 644, Tariff Act of 1913.</p> <p>To entitle merchandise to free entry- under paragraph 644, tariff act of 1913, it must appear that it is a wheat product not specially provided for and that it is imported from a country or subdivision thereof which does not impose a duty on wheat products imported from the United States.</p> <p>2. Vegetable Albumen.</p> <p>It is not a matter of common knowledge that a substance obtained as this was is albumen within paragraph 392 of the act, the chemical analysis relied on by the importers showing the substance to be 77.90 per cent protein, 10 per cent starch, and 12.10 per cent moisture and fat.</p> <p>3. Protests. Insufficiency of.</p> <p>The protest here did not call the attention of the collector to any other claim than that of free entry under paragraph 644, nor did it indicate that any different claim was then in importers’ mind. It was insufficient.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7639 (T. D. 34925).</p>

<p>Cotton Coesets Tkimmed with Lace.</p> <p>These goods were cotton-corsets trimmed with lace. Since Lever lace was not the component material of chief value, the merchandise was excluded from the provisions of paragraph 350, tariff act of 1909, and they did not fall within the terms of the provisos to paragraph 349. They were properly held dutiable under the principal provision of paragraph 349.</p>

<p>Cotton Tidies and Bureau Scarfs with Figures or Designs.</p> <p>The figures on these goods are outlined exclusively by threads introduced after - weaving and they are not produced by combining these threads with threads of the ■ fabric. The goods were properly assessed under paragraph 358, tariff act of 1913. ></p>

<p>Potato Ground Meal or Flour.</p> <p>This article is produced from potatoes only and contains the entire and chemically unaltered elements of which the constituent potatoes themselves were composed. It has not acquired a new name, use, or character, and serves such culinary purposes as potatoes themselves. It is potatoes, prepared, and falls within the provisions •of paragraph 581, tariff act of 1913.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 36049 (T. D. 34609).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7625 (T. D. 34870).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7651 (T. D. 34999).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7635 (T. D. 34916).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7653 (T. D. 35016).</p>

<p>Clerical Error — Selling- Commission.</p> <p>The entry here asserts the item claimed as exempt was dutiable. On the invoice the item is called a buying commission. This does not disclose manifest clerical error. When the appraiser examined the statement of the Inspector that the item was a nondutiable buying commission, in connection with the'fact that the charges were made by the seller of the goods and found the gross sum the dutiable value of the goods, the inquiry was concluded.</p>

<p>Night Shells.</p> <p>These fireworks, called night shells, were held to be made of paper or that paper is the component material of chief value. There is, however, no evidence of record as to what is the component material of chief value in these night shells. On the record they could not properly be held dutiable under paragraph 420, tariff act of 1909.</p>

<p>Nail Powder a Toilet Preparation.</p> <p>The phrase “and other toilet preparations” in paragraph 48, tariff act of 1913, must be taken to include the merchandise here — a preparation for polishing finger nails. These preparations are not to be limited to such as are for use or application to the hair, mouth, teeth, or skin.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7664 (T. D. 35064).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7652 (T. D. 35015).</p>

<p>Appeal horn Board of United States General Appraisers, G. A. 7657 (T. D. 35025).</p>

<p>Stained Glass Windows for Use in Houses oe Worship.</p> <p>The legislative history of that portion of paragraph 655, tariff act of 1913, that relates to painted or stained glass windows shows clearly, and the language itself must be taken to show, that it is a complete and independent provision, in no wise modified or affected by the clause of exclusion in the paragraph. Houses of worship are those designated as beneficiaries in importing free of duty painted or stained glass windows, and they are so entitled whether incorporated or not.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37274.</p> <p>Submitted on record by appellees.</p>

<p>1. Appliquéd.</p> <p>An article is appliquéd -within the tariff sense when it is ornamented with a pattern or design independently fabricated. These goods are not appliquéd.— United States v. Hamburger Levine Co. (5 Ct. Oust. Appls., 217; T. D. 34382).</p> <p>2. Articles in Chiep Value op Beads, Paragraph 333, Taripp Act op 1913.</p> <p>These articles are in chief value of beads and paragraph 333, tariff act of 1913, relative to “beads and spangles and other articles not appliquéd but composed in chief value of beads” applies more specifically to the goods here than paragraph 358 of that act providing for, amongst other articles, “ ornaments” and “trimmings. ”</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7659 (T. D. 35046).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7672 (T. D. 35100).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37192.</p>

<p>Straw Hat and Its Trimmings an Entity.</p> <p>Paragraph 335, act of 1913, in so far as it relates to straw hats, clearly appears to have been framed to make of the trimmed hat an entity for determining whether it, when trimmed, is still composed in chief value of the materials therein named. The goods were dutiable as assessed under that paragraph.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37379.</p>

<p>Needlecases.</p> <p>These boxes contain needles in combination with pins, thread, and a thimble, A needlecase is a cáse of metal or other material to contain needles, and the statute has enlarged the meaning to include other articles required in the use of the needle itself. The goods fall under paragraph 135 as needlecases furnished with assort* ments of needles or combination of needles and other articles.</p>

<p>Dried Ducks’ Feet and Gizzards</p> <p>This case is ruled by United States v. Weber (6 Ct. Oust. Appls., 234; T. D. 35469). The merchandise is dutiable as poultry, prepared in any manner, paragraph 229, tariff act of 1913.</p>

<p>1. Agricultural Implements.</p> <p>Agricultural implements are such, as^ are employed in pursuits that minister to human and, incidentally, animal subsistence; to the requirements of life (food) -and possibly men’s comfort (raiment) and not merely pleasurable or ornamental ends.</p> <p>2. Hedge Shears.</p> <p>“All other agricultural implements” includes, it is true, all implements devoted to agriculture proper, but the chief use here, as always, determines the classification, and these shears, suited for pruning trees and shrubbery, were not dutiable as agricultural implements under paragraph 391, tariff act of 1913.</p>

<p>Modeling Olay, Tariff Act of 1913.</p> <p>The merchandise here, being as stipulated, does not fall within the terms of paragraph 81, tariff act of 1913, but manufactured and composed as it is of earthy or mineral substances and a substance which is neither earthy nor mineral, namely, saponifiable matter in percentage 31.12, it is dutiable as an unenumerated manufactured article under paragraph 385 of the act.</p>

<p>Manufactures of Paper.</p> <p>A review of the judicial, legislative, and administrative interpretations shows cardboard made of a single layer, if not provided for eo nomine, is within the designation “paper,” and that articles made of two or more layers of such cardboard are within the designation “manufactures of paper.” These goods were properly held dutiable as such under paragraph 420, tariff act of 1909.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7685 (T. D. 35139).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7686 (T. D. 35140):</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37277.</p>

<p>1. Appraiser’s Report as Evidence.</p> <p>The reports made by local appraisers -to collectors concerning merchandise, when they are made within the line of duty, become part of the record in the case, and-as such may be considered upon the trial of a protest before the board.</p> <p>2. Report More Than 30 Days After Protest Filed.</p> <p>A report made by an appraiser after the lapse of the 30 days fixed by law wherein reports must be made, is extra-official and is not entitled to be considered a part of the record in the case.</p>

<p>Figured Woven Cotton Goods.</p> <p>“Cotton clotli woven figured in the piece” is more specific in describing the goods here than “manufacturers of cotton, Jacquard figured.” “Cotton cloth woven figured” exactly describes the merchandise, and this is “in the piece.” The provisions for cotton cloth in paragraph 252, tariff act of 1913, as defined in paragraph 253, control.</p>

<p>Split Rattan Out into Lengths.</p> <p>These pieces of rattan are not further advanced than cut into lengths suitable for umbrella sticks, etc. They can not be said to be by their condition definitely appropriated to any specified use. They were entitled to free entry under paragraph 648, tariff act of 1913.</p>

<p>Bamboo Split and Cut into Lengths.</p> <p>The splitting and cutting into lengths of this bamboo does not in fact make of it anything and putting it up into bundles did not change its character. It has not been manufactured. The decisions and the legislative history of the relevant provision show the merchandise was entitled to free entry under paragraph 713, tariff act of 1909.</p>

<p>Bass Fiber por Beooms.</p> <p>This bass fiber has been subjected to a process that fits it for a definite use and has been advanced, accordingly, from a crude state to that of a manufactured article. It was not entitled to free entry under the tariff act of 1909.</p>

<p>Waverly Bread — Biscuit.</p> <p>The merchandise here is clearly distinguishable by its form, consistency, and composition torn both cake and bread, as these terms are commonly understood. Its characteristics make of it biscuits, a term covering not only a species of bread, but also both sweetened and unsweetened crackers.</p>

<p>Official Scales in Determining Tare.</p> <p>' In determining an allowance for tare, weights taken upon scales in compliance with official duty must be accepted in preference to those taken on scales without an official status and not shown to have been tested and to be correct.</p>

<p>Band or Belting Leather Cut into Forms.</p> <p>The protest correctly stated the character of the goods as band or belting leather, and showed error by the collector in the application of a certain clause in paragraph 451, tariff act of 1909. The collector had before him all the facts calling for reliqui-dation, for increasing the rate of duty because the goods had been cut into forms, and he was not in any respect misled. The protest was sufficient. — Bowling Green Storage & Van Co. v. United States (3 Ct. Oust. Appls., 309; T. D. 32588) distinguished.</p>

STATEMENT. These 14 eases, commonly known as the “Five Per Cent Oases,” involve the construction of certain paragraphs in the tariff act of 1013 that are a part of section 4 and are in text as follows: “B. That nothing in this act contained shall he so construed as to abrogate or in any manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States and the Kepuhlic of Cuba on the eleventh day of December, nineteen hundred…

<p>Appeal from Board of United States General Appraisers, G. A. 7719 (T. D. 35364),</p>

<p>1. Orchid Plants — Mature Mother Flowering Bulbs.</p> <p>Orchid plants, known as Oattleyas, which at the time of importation had already flowered and would never flower again and were useful for propagating and for no other commercial purpose and which, although not true bulbs, were known to the trade as orchid bulbs, were assessed for duty at 25 per cent ad valorem as orchids under paragraph 210, tariff act of 1913. Held, that the same were entitled to free entry under the proviso to said paragraph as mature mother flowering bulbs imported exclusively for propagating purposes.</p> <p>2. “ Bulbs ” Used in Popular Rathek Than Botanical Sense.</p> <p>There is nothing in the act or in its legislative history which would justify, the conclusion that Congress intended that the term “ bulbs ” .should be given a strictly scientific or botanical meaning; on the contrary, the fact that Congress applied the term to other plant growths, not true bulbs, enumerated in paragraph 210, conclusively establishes that such was not its intention.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37311.</p>

<p>1. Straw Mats Sewn' With Cotton — Construction.</p> <p>Paragraph 272, tariff act of 1913, provides clearly and without ambiguity for mats and rugs having a warp of cotton, etc., and nothing appears which would warrant the court in rejecting the plain meaning of the language used and making search for some other signification. The mats here were not woven and had no warp, but were made of braids of straw sewn together with cotton. Hold, that they did not fall within the provisions of paragraph 272, but were properly assessed at 25 per cent ad valorem under paragraph 368.</p> <p>2. Legislative History — Report oe Finance Committee.</p> <p>Even if it were permissible in this case to resort to the legislative history of the provision for aid in interpretation, there is nothing in the report of the Finance Committee of the Senate relied on by importers which would justify a conclusion different from that which the reading of the provision imposes.</p>

<p>1. Appeal — Protest Fee.</p> <p>The requirement of payment of protest fee in paragraph N of section 3 of the act of 1913 does not apply to cases in which the right to protest accrued under the act of 1909.</p> <p>2. Paragraph S of Section 4 of the Act of 1913 Construed.</p> <p>The right to protest having accrued under the act of 1909 the saving clause of paragraph S of section 4 of the act of 1913 declaring that the r&peal or modification of existing laws shall not affect any right accrued, and that all rights under former laws may be enforced in the same manner as if said repeal or modification had not been made, entitles the protestant to proceed without new burdens not imposed by the former act, citing Bechtel v. United States (101 U. S., 597).</p>

<p>1. Grenadine.</p> <p>The testimony of the witnesses in the case was to the effect that grenadine is an article manufactured in accordance with a fixed formula, which, for 100 liters, is SO kilograms of sugar, 50 liters of water, and 3 per cent of coloring matter and citric acid. Held, that such an article is not a fruit sirup under the provisions of paragraph 310 of the act of 1909, but is dutiable as a non-enumerated manufactured article.</p> <p>2. Fbtjit Sibup.</p> <p>It can not be said that because certain fruits contain citric acid and grenadine also contains citric acid, therefore grenadine is a fruit sirup, it appearing that citric acid not only exists in certain fruits but is made synthetically.</p> <p>3. Commercial Designation.</p> <p>The testimony of a single witness that “we” — evidently meaning the firm which he represented — “ consider it among the fruit sirups ” is not sufficient to show commercial designation.</p> <p>4. Similitude.</p> <p>The fact that grenadine contains citric acid and that certain fruits also contain that substance is not sufficient to show such similarity of substance as would justify classifying grenadine by similitude to fruit sirups.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37372.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37948.</p>

<p>1. Molybdenite — Mineral Substance — Crude.</p> <p>Molybdenite, a mineral substance imported in its natural state as freed from the rock or gangue formation in which it is found by crushing the rock or gangue without crushing or changing the condition or formation of the mineral itself and then placing the whole in water when the mineral rises to the surface and is skimmed off, is not dutiable under paragraph 81 of the tariff act of 1913 as a mineral substance partially manufactured, but is free of duty under paragraph 549 as a mineral not advanced in value or condition, etc. — Myers v. United States (1 Ct. Oust. Appls., 506) distinguished.</p> <p>2. Process Not Manufacturing Process.</p> <p>It has been uniformly held in customs interpretation that the application of processes necessary to produce an article from its native condition and to bring it into a condition that it may be imported, without affecting its per se character, is not regarded either as a manufacturing process or as a process advancing it in value or condition.</p>

<p>Rope Chain, AVi-ien Pabts oe Jewelkt.</p> <p>Rope chain, not more than one-half of 1 inch in diameter, breadth, or thickness, made of rolled gold plate, valued at 30 cents per yard and imported in long lengths, for use in manufacturing watch chains, is properly classifiable as parts of jewelry under the final clause of paragraph 448, tariff act of 1909, Avhicli, by the language “ articles commonly known as jewelry or parts thereof * * * including chain * * ®,” fixes the classification of such chain as parts of jetvelry.</p>

<p>1. PRESERVED.</p> <p>Tlie constant presence and application of heat or cold as an arresting agency of decomposition does not constitute preservation.</p> <p>2. Fish Roe, Salted, When not Preserved.</p> <p>Fish roe, salted sufficiently to preserve it during the winter, but not during the summer, in the climate of New York, is not “ preserved ” within the meaning of paragraph 216, tariff act of 1913. — United States v. Kagawa (5 Ct. Oust. Appls., 388; T. D. 34934) distinguished.</p>

<p>Package oe Oranges, What Is — Two Boxes Tied Togethek.</p> <p>Two boxes of oranges, each 7J by 10i by 6J inches, firmly tied together to facilitate marketing and safe transportation, this method of packing being an established custom of the trade, constitute one package under the first clause of paragraph 220, tariff act of 1913.</p>

<p>Coverings, Containers of Solids, When Dutiable With Their Contents.</p> <p>The dutiable value of dry colors, or paints in the form of a fine powder, imported in air-tight kegs, barrels, casks, and tins, includes the value of the containers under the tariff act of 1897, as shown by section 19, customs administrative act of June 30, 1890, as amended July 24, 1897. — Austin, Nichols & Co. v. United States (171 Fed., 79) and Austin v. United States (1 Ct. Oust. Appls., 465; T. D. 31508) distinguished from each other and from this case.</p>

<p>Clerical Error, What Not Manifest.</p> <p>Where the consular invoice for goods imported from Hongkong stated the total value in three currencies — correctly in pounds sterling but incorrectly in gold dollars and Tientsin taels — not one of the three agreeing by the proper rate of exchange with either of the others, and the entrants- adopted the statement in Tientsin taels and declared its equivalent in gold dollars, they can not escape the payment of the additional duty imposed by section 3 of paragraph I, tariff act of 1913, by claiming a manifest clerical error.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7689 (T. D. 35143).</p>

<p>1. Notice Within 48 Hours of Intention to Claim is a Prerequisite to Allowance for Destruction.</p> <p>Where the importers of grapes, part of which are claimed to have been rotten, did not comply, with subsection 22 of section 28, tariff act of 1909, and the regulation of the Secretary of the Treasury that notice of an intention to claim an allowance must be filed with the collector within 48 hours after the arrival of the importing vessel, the allowance will not be made.</p> <p>2. Making of Proof Within 10 Days Also a Prerequisite.</p> <p>Where such claim was seasonably filed and no evidence to support it was filed with the collector within 10 days after the arrival of the importing vessel, as required by said statute and regulation, the allowance will not be made; and the fact that the appraiser made no report on the claim to the collector, as required by regulation, does not relieve the claimant of the duty to make proof within 10 days and allow him to make it afterwards.</p>

<p>Celluloid, When Not Partly Polished.</p> <p>Celluloid sheets, tubes, and rods, which have not been subjected to any process designed to polish them, but which may have been polished to some extent as an incident to their undergoing a process for smoothing and straightening them, are dutiable at 25 per cent ad valorem as “not polished, wholly or partly,” under the second clause of paragraph 25, tariff act of 1913.</p>

<p>Azimuth mirrors, sextants, and octants are dutiable as composed chiefly of metal, under paragraph 107, tariff act of 1913; and, not being aids to vision, are not classifiable as optical instruments under paragraph 93.</p>

<p>Fish, Skinned ob Boned, and Packed.</p> <p>Boned or skinned fish, packed in tin packages, but. not in oil or in oil and other substances, is dutiable as “ all other fish * * * in tin packages,” at 15 per cent ad valorem under the second clause of paragraph 216, tariff act of 1913, and not at three-fourths of 1 per cent per pound as “ fish, skinned .or boned,” under the last clause.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7722 (T. D. 35382).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7735 (T. D. 35499).</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7660 (T. D. 35047) and Abstract 37302.</p>

<p>Ornaments — Tassels—Cords and Tassels — Trimmings—Cords Fashioned into Other Articles.</p> <p>Ornaments, known variously to the trade as “ drop ornaments,” “ trimmings,” “tassels,” “cords and tassels,” and “silk tassels,” which are composed chiefly of silk cords and threads but partly of other materials, including soutache braid and wood or pasteboard molds, and which are fashioned by knotting the cords into designs so elaborate that they lose their continuity and identity as cords, are not dutiable under paragraph 316, tariff act of 1913, as “ cords,” or as “ cords and tassels.” They are tassels, but there being no provision in paragraph 316 for “ tassels ” as such, they are dutiable as ornaments or trimmings, within those provisions of paragraph 358.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 38035.</p>

<p>1. Evebyman’s Library Not Textbooks.</p> <p>Volumes of a series planned to embrace 1,000 titles, being reprints of the world’s classical literature in fiction, poetry, history, biography, economics, essays, children’s books, etc., do not become textbooks because, on account of their compactness, cheapness, and convenient form, they are largely used by teachers and students as supplementary or illustrative reading or in classrooms.</p> <p>2. Same, How Dutiable.</p> <p>Such volumes are dutiable under paragraph 329, tariff act of 1913, at 15 per cent ad valorem, and are not admissible free as textbooks under paragraph 426.</p> <p>3. Textbook, What Is.</p> <p>The term “ textbook ” carries with it the idea of special- preparation for classroom use, such as exceptional title page, introduction, glossary, notes, spacing, and other features. Books which appeal as. readily to the general reader as to the student are not fairly to- be regarded as textbooks.</p>

<p>1. Tissue Paper, What Is — Weight Not the Test.</p> <p>Thin, unsized paper of fine, soft texture, silky to the touch, translucent, and to a limited extent transparent, used for wrapping articles, especially those which the manufacturer does not wish to tarnish, commonly known to the trade as tissue paper, weighing 10-J to 104 pounds per ream of 480 sheets measuring 20 by 30 inches, is properly classified as tissue paper, notwithstanding the fact that its weight is much greater than that of the ordinary tissue paper.</p> <p>2. Same — How Dutiable.</p> <p>Such paper is more specifically classified as “ tissue paper,” under paragraph 323, tariff act of 1913, than as “ wrapping paper,” under paragraph 328, or “ papers * * * not specially provided for,” under paragraph 332.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37796.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37320.</p>

<p>Appeal’ from Board of United States General Appraisers, Abstract 37624.</p>

<p>1. Curtain's as Upholstery.</p> <p>Madras muslin curtains and madras muslin curtain goods in the piece, both Jacquard figured, are, following Carter v. United Sattes (6 Ct. Oust. Appls., 253; T. D. 35473), within the lexicographic definition of upholstery, i. e., the interior decorations of an apartment, and dutiable as “ Jacquard figured upholstery goods,” under paragraph 258, tariff! act of 1913.</p> <p>2. Commercial Designation.</p> <p>The evidence in this case fails to show that, by definite, universal, and general commercial designation, the interior decorations of an apartment are divided into different classes, of which upholstery is one.</p>

<p>3. ITansa Yellow, How Dutiable.</p> <p>I-Iausa yellow, an insoluble dry coloring matter derived from coal tar, is dutiable under paragraph 20, tariff act of 1913, “ coal-tar dyes or colors, not specially provided for in this section.” This paragraph does not exclude from its operation coal-tar pigments or coal-tar lakes (if any such there be), or insoluble coloring matter derived from coal tar.</p> <p>2. All Paets oe Statute to be Given Field eoe Opeeation.</p> <p>To hold all insoluble coloring matters, lakes, or pigments which may be derived from coal tar unclassifiable under paragraph 20, tariff act of 1913, would practically limit the scope of the paragraph to coal-tar dyes, leaving nothing dutiable as coal-tar colors.</p> <p>3. Pigments — Lakes.</p> <p>A pigment is a special kind of coloring matter, and a lake is a special kind of pigment. “ Coal-tar colors,” then, enumerates coal-tar pigments and coal-tar lakes (if any such there be), and this enumeration in paragraph 20, tariff act of 1913, is a narrower one than that of pigments and lakes generally in paragraph 63.</p>

<p>3. Unseasonable Tbeasuby Regulation Invalid.</p> <p>The Treasury Department’s regulation of November 25, 1912, issued under section 5, Panama Canal act, prescribing, as a prerequisite for admission free under said section, an exclusive method of proof that the importations conform to the description in the section, is unreasonable in- that it requires the importer to produce the affidavit of persons over whom he has no control, and is, therefore, invalid.</p> <p>2. Evidence.</p> <p>Other evidence was properly admitted.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37280.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7687 (T. D. 35141).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37902.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 38115.</p> <p>Submitted on record by appellee.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 38141.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37674.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7714 (T. D. 35331).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 38226.</p>

<p>Containers os “ Gas, Liquids, or Other Material ” — Damage After Importation.</p> <p>Strong sheet iron drums containing sulphide of sodium, which, when in proper condition, will admit of their contents being removed without destroying them or their usefulness as containers, are dutiable under paragraph 127, tariff act of 1913, as “ * * * cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material; ” and this tariff status is not affected by their having, since importation, become damaged so that the removal of their contents necessitates their destruction. — United States v. Garramone (2 Ct. Oust. Appls., 30; T. D. 31577) and United States v. Braun Chemical Co. (2 Ct. Oust. Appls., 57; T. D. 31596) distinguished.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 38167.</p>

<p>1. CONSTRUCTION — CHANGE OF LANGUAGE SIGNIFIES CHANGE OF MEANING.</p> <p>Congress must be presumed to have intended a change of meaning in changing the adjective “tulip,” tariff act of 1909, to the noun “ tulips,” paragraph 210, tariff act of 1913.</p> <p>2. Same — Paragraph Needs no Constbuction — Congbess Peesumed to Have Intended its Acts.</p> <p>This paragraph as written is not ambiguous, and its application as written will lead to no absurdity, manifest contradiction of its apparent purpose, hardship, or injustice. There is, then, no occasion to invoke rules of construction ; Congress must be presumed to have intended to make the"change it did make; and this paragraph must be understood and applied according to the natural import of the language employed.</p> <p>3. Tulip Bulbs, How Dutiable.</p> <p>Tulip bulbs are not dutiable as “ tulips ” under the second clause of paragraph 210, tariff act of 1913, but as “ all other bulbs ” under the sixth.</p>

<p>Cross appeals from Board of United States General Appraisers, Abstract 38142.</p>

<p>1. Pivóted-Jaw Toots not Necessarily “Nippers” os “Pliers.”</p> <p>Surgical instruments are not made classifiable as “ nippers ” or “ pliers ” under paragraph 166, tariff act of 1913, by reason of the fact that they have two lever handles working on a pivot and operating two cutting, gripping, or pinching jaws or blades.</p> <p>2. Construction;</p> <p>To hold this would reduce to surplusage the enumeration elsewhere in the act of other instruments embodying this mechanical principle and render either the word “ nippers ” or the word “ pliers ” in this paragraph unnecessary.</p> <p>3. Legislative History.</p> <p>Congress rejected a motion to amend paragraph 166 so as to include surgical and dental instruments; and the court declines to adopt a construction effecting a result precisely contrary to this action by Congress.</p>

<p>U NDERVALUATION.</p> <p>Where the consular invoice showed a net per s« value of 8,310.60 francs, nondutiable charges of 113.25 francs, and dutiable charges of 972 francs, and entrant, attaching his declaration to the consular invoice, erroneously deducted the nondutiable charges from the net par sa value stated in the invoice, making no mention of the dutiable charges, “ additional duty,” under paragraph I of section 3, tariff act of 1913, should be levied proportionate to an undervaluation of 113.25 francs, and not 113.25 plus 972 francs.</p>

<p>Appeal from Board of United States General Appraisers, Abstract 37398.</p> <p>Submitted on record by appellees.</p>

<p>1. Sculpture — Definition.</p> <p>Neither the tariff act of 1913 nor paragraph 376 thereof limits the definition of the word “ sculptures ” as used in said paragraph, and the word must be given the meaning ascribed to it in common understanding. Sculpture is the production of a professional sculptor; it embodies professional skill, taste, touch, and artistic conception, appealing not only to the eye but to the emotions as well.</p> <p>2. Copy — Replica—Reproduction.</p> <p>A copy, replica, or reproduction under this paragraph must possess the same qualities or characteristics, and must be made by a professional sculptor or under his supervision.</p> <p>3. Legislative History Showing Legislative Intent.</p> <p>The history of this legislation shows that Congress did not intend, by enacting paragraph 376 as new legislation in the act of 1913, to lower the standard of work necessary to constitute sculpture or to dispense with the requirement that such work must be produced by, or under the supervision of, a sculptor, thereby admitting at a low rate of duty the commercial productions of artisans because of characteristics rendering them attractive, ornamental, or beautiful.</p> <p>4. Manufactures of Marble — Work of Art — Sculpture.</p> <p>Marble parts of a temple designed as an ornament for a yard or garden, which are embellished or ornamented with more or less elaborately cut or carved representations of various kinds, there being no claim that they are the professional production of a sculptor, are dutiable, under paragraph 98, tariff act of 1913, as manufactures of marble, and not under paragraph 376 as works of art or sculpture.</p> <p>5. Same.</p> <p>If these parts are not sculpture, it follows that they are not works of art under paragraph 376.</p> <p>6. Parts — Whole.</p> <p>Having- denied classification as works of art to the parts of this temple, the court refuses to classify the whole temple as a work of art.</p>

<p>Appeal from Board of United States General Appraisers, G. A. 7755 (T. D. 35592).</p>

<p>Appeal from Board of United States General Appraisers, Abstract 38713.</p>