hemstitched handkerchiefs composed of cotton, flax, or other vegetable fiber are classified at that port under the provision in paragraph 373, act of October 1, 1890, for "embroidered and hemstitched handkerchiefs," and that a protest covering the merchandise was submitted to the Board of General Appraisers a few days ago. To secure uniformity, you will please cause the practice at your port to conform to that at New York, until the question of the proper classification of such handkerchiefs is decided. Respectfully yours, COLLECTOR OF CUSTOMS, Boston, Mass. (10593.) O. L. SPAULDING, Assistant Secretary. Additional duty-Adjustment of. TREASURY DEPARTMENT, January 14, 1891. SIR: The Department is in receipt of your letter of the 22d ultimo, in which you inclose a letter from the adjuster of duties at your port, asking for instructions as to the proper method of liquidating entries under section 7, act of June 10, 1890, in cases of undervaluation. From the statement of said officer it appears that it is his practice to treat all items of the same character and description upon an invoice as constituting an "article" within the meaning of said statute, so that if there are 8 dozen silk handkerchiefs included in an invoice, 2 dozen of which are advanced 18 per cent., 2 dozen 16 per cent., 2 dozen 13 per cent., and the remaining 2 dozen passed as correct, the advance would be computed upon the entire 8 dozen silk handkerchiefs as an entirety, and the additional duties exacted at the rate of 2 per cent. of the total appraised value for each 1 per cent. where the appraised value exceeds the value declared in the entry by more than 10 per cent. In reply, I have to inform you, that upon submission of your communication with its inclosure to the collector of customs at New York, that officer reports, under date of the 6th instant, that it is the practice at that port to assess the additional duty on each individual item of the invoice without reference to any other item appearing in the invoice; that, in his opinion, it was the intention of the lawmakers to make each individual item responsible for its undervaluation rather than the aggregation of the items, and that section 7 of the act of June 10, 1890, was framed for the purpose of doing away with the uncertainty and doubt that existed under the previous rulings of the Department, based on decisions of the court which were diametrically opposite to each other. In this opinion the Department concurs, and holds that the term "article" in section 7, act of June 10, 1890, refers to the individual items specified in the invoice and not to the aggregation of all items of the same general character specified therein, and that additional duty shall apply to only the article or articles in each invoice which are undervalued. You will therefore be governed accordingly. TREASURY.DEPARTMENT, January 14, 1891. SIR: The Department is in receipt of your letter of the 6th instant, in which you state that it is the understanding of your office that the restrictive provisions of paragraph 336, act of October 1, 1890, do not apply to goods not actually imported; that said paragraph is the legis lative enactment of the Department's rulings under a similar provision of law (Synopsis 5974), and that in view of said understanding it is the practice of your office to allow for such merchandise as may be reported by the appraising officers, after an actual examination of the package as not contained therein. In regard thereto, I would state that the Department concurs with you in said opinion, and your action in assessing duty only on the merchandise actually imported is approved. Respectfully yours, COLLECTOR OF CUSTOMS, New York. O. L. SPAULDING, (10595.) Circular.-Importation of animals for breeding purposes. TREASURY DEPARTMENT, January 14, 1891. To Officers of the Customs and others: Upon the recommendation of the Secretary of Agriculture, who states that the production of the certificate of registry with the affidavit of identification is considered sufficient to indicate the purity of breed of imported animals, Department's circular of October 30 last (Synopsis 10305) is hereby amended so that upon the entry of animals claimed to be specially imported for breeding purposes, under paragraph 482, free list of the act of October 1, 1890, the "certificate of purity of breed given by the breeder of the animals" will not be required. The other proofs, however, prescribed by said circular, including the daly-authenticated consular invoice, certificate of identification, signed and sworn to by the importer, and the certificate of the pedigree of the animals must, in all cases, be produced. A. B. NETTLETON, Acting Secretary. (10596.) Circular.—Collection of statistics of the coastwise trade of the Great Lakes. TREASURY DEPARTMENT, January 14, 1891. To Collectors and other Officers of the Customs: Being impressed with the importance of a better knowledge of the magnitude and character of the coastwise commerce of the Great Lakes, I purpose to collect and publish as complete data upon this subject as can be obtained. An exhibit of the extent and nature of this trade will be not only interesting and valuable to those conducting it, and to the general public, but also of great assistance to Congress in legislating for the commercial interests of the Great Lakes. I have, therefore, employed Mr. C. H. Keep, of Buffalo, N. Y., to collect this information, under the direction of the Chief of the Bureau of Statistics, of this Department, and you are directed to give Mr. Keep your earnest coöperation in the prosecution of this work by furnishing upon the blank forms, and in accordance with the instructions which the Chief of the Bureau of Statistics and Mr. Keep will furnish you, as complete and detailed information in regard to the coastwise trade of your district, for the navigation season of 1890, as you have at your command or can procure. Vegetables imported in salt or brine. TREASURY DEPARTMENT, January 14, 1891. SIR: The Department is in receipt of a letter from Mr. J. C. Cummings, special agent at New York, dated the 29th ultimo, in which he calls attention to the lack of uniformity at the different ports in the classification of vegetables, "such as pickles, cauliflower, etc., imported in salt or brine," it appearing that at New York, Philadelphia, and Chicago such vegetables are classified for duty under the provision for "preserved vegetables," in paragraph 287, while at your port they are classified as vegetables in their natural state, under paragraph 288, act of October 1, 1890. For the purpose of securing uniformity of practice at the several ports, you will please, hereafter, classify such vegetables under paragraph 287, above referred to, leaving the importers to their remedy, if any, by protest under section 14, act of June 10, 1890. Respectfully yours, SURVEYOR OF CUSTOMS, St. Louis, Mo. O. L. SPAULDING, Assistant Secretary. (10598.) Additions to pro forma invoice value of empty bottles and straw covers. TREASURY DEPARTMENT, January 15, 1891. SIR: The Department is in receipt of your letter of the 8th instant, in which you submit an application of Messrs. Wittemann Bros. for relief from payment of additional duty on certain empty bottles, with straw covers, imported by them per Spain, September 18, 1890. The applicants state that, as they received no consular invoice for the shipment in question, they made an entry by pro forma invoice, giving the valuation to the best of their judgment and belief, and paid the duty thereon, on September 19 last, giving the required bond for the production of the certified invoice; that on receipt of the certified invoice they filed the same at your custom-house, and that on October 3 they received notice that the appraiser had returned the value of the goods exactly as stated in the certified invoice filed by them, but that penalties were exacted on the difference between the pro forma statement and the certified invoice, and they ask that such penalties may be remitted in view of the fact that no appraisement was made until after the certified invoice was filed by them. You report that the merchandise was entered as stated, the value of the straw coverings being given as 66 francs, and the wooden boxes as 500 francs; that the appraiser reported the value of the straw covers to be 75 franes and the boxes 650 francs, which values accord with the consular invoice furnished after entry by the importers, and that the appraised value exceeds by more than 10 per cent. the entered value of the goods. Section 7 of the act of June 10, 1890, provides that all additional duties, penalties, or forfeitures applicable to merchandise entered by a duly certified invoice shall be alike applicable to goods entered by a pro forma invoice or statement in form of an invoice, and also that all additions to make market value must be made at the time when the entry is made and verified. In view of these provisions of said section, the Department has no authority to remit the additional duty incurred in this case, and the application is therefore denied. Respectfully yours, COLLECTOR OF CUSTOMS, New York. O. L. SPAULDING, Assistant Secretary. (10599.) Error in invoice. TREASURY DEPARTMENT, January 15, 1891. SIR: The Department is in receipt of your letter of the 8th instant, in which you submit the application of Messrs. Rockwood Brothers for relief from payment of additional duty on certain prepared vege tables imported by them at your port on the 24th ultimo. The importers state that through a clerical error on the part of their custom-house broker certain charges specified in the invoice were omitted from the entered value, and claim the correction of the error under the provisions of article 611, General Regulations of 1884. An examination of the invoice submitted shows that the omitted charges were clearly specified therein, and the Department is therefore of opinion that the failure to include the same in the entered value was not a clerical error within the purview of said article 611. As the additional duty legally accrued under the provisions of section 7 of the act of June 10, 1890, the Department can afford the importers no relief in the premises. |