and claimed to be entitled to exemption from duty under the provisions of section 7, act of March 3, 1883.

From the report of the appraiser it appears that the articles in question are not cartons or coverings, in the ordinary sense of the term, but that they form part and parcel of certain electrical instruments, being adapted to use only as parts of such instruments, the value being included in the invoice price, and that the instruments, including the boxes, were classified as entireties, as manufactures in part of metal, dutiable at the rate of 45 per cent. ad valorem, under the provisions of of T. I.,

216.

The claim that such cartons or boxes are entitled to free entry as coverings is therefore rejected, and your assessment of duty thereon as parts of the instruments is hereby affirmed.

Respectfully yours,

O. L. SPAULDING,

Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

(10608.)

Entry of articles as entireties not specified in various parts on invoice.

TREASURY DEPARTMENT, January 17, 1891.

SIR: The Department is in receipt of your letter of the 13th instant, in which you submit the application of Mr. A. Featherstone for permission to set aside the verified invoice of certain two cases containing 100 tires, imported by him per Majestic via New York on the 5th instant, and to make entry thereof by appraisement on giving a bond for the production of a correct consular invoice.

The goods in question, it appears, are invoiced as entireties, but are composed of various parts of different materials which are subject to different rates of duty and are separately packed-one case containing hollow steel rims, dutiable at the rate of 2 cents per pound, and the other case containing rubber tires dutiable at 30 per cent. ad valorem, a few pieces of canvas dutiable at 15 cents per pound, and one hundred air-pumps, dutiable at 45 per cent. ad valorem.

In view of the Department's decision of October 7, 1887 (Synopsis 8464), in relation to certain machinery imported by the Streator Cathedral Glass Company, in which entry was allowed of the various parts of which such machinery was composed, although the importation was originally invoiced as an entirety, the Department is of the

opinion that the tires in question may be entered by the consular invoice in question, upon the importer specifying therein the different component parts and the respective values thereof, and that the duties may be levied thereon at the appropriate rates.

You will therefore be governed accordingly.

To Collectors and other Officers of the Customs:

In Department circular No. 53 of 1890 it was decided "that section 20 of the new law (act of June 10, 1890) permits the retention of merchandise in bonded warehouse for more than one year, and not more than three years, from date of importation, without the imposition of the additional duty of 10 per centum provided by section 2970, Revised Statutes, upon its withdrawal for consumption."

In accordance with the above decision, the clause "with 10 per centum added upon the amount," should be stricken from the condition in the "warehousing bond" as it appears in Form 137, General Customs Regulations of 1884, General Customs Catalogue No. 704, and New York. Customs Catalogue No. 697.

Drawback on finished split leather.

TREASURY DEPARTMENT, January 19, 1891.

SIR: On the exportation of finished split leather, manufactured by J. C. Crane & Co., of Boston, Mass., from imported rough leather or dressing hides, a drawback will be allowed of the duties paid on a quantity of the imported rough leather used in the manufacture equal

to the net weight of the exported finished leather as ascertained by a United States weigher, less the legal deduction of 1 per cent.

TREASURY DEPARTMENT, January 19, 1891.

SIR: In reply to your letter of the 13th instant, in which you inclose a letter from Messrs. D. McAlpine & Son, of St. John, N. B., in regard to the free entry of Nova Scotia directories, I have to inform you that such directories are not entitled to exemption from duty, but on importation will be liable to duty at the rate of 25 per cent. ad valorem, under the provisions for "books" in paragraph 423, act of October 1, 1890.

Respectfully yours,

COLLECTOR OF CUSTOMS, Bangor, Me.

O. L. SPAULDING,

Assistant Secretary.

(10612.)

Removal of duty-paid goods from bonded warehouse.

TREASURY DEPARTMENT, January 19, 1891.

GENTLEMEN: In reply to your letter of the 15th instant, in which you inquire whether, after duty has been paid under the proviso in section 50, act of October 1, 1890, it is necessary to remove the goods from bonded warehouse, or whether they can remain there duty-paid after February 1, to be removed at any time you may desire, I have to inform you that the Department is not aware of any provision of law requiring the removal of duty-paid goods from bonded warehouse.

Respectfully yours,

O. L. SPAULDING,

Assistant Secretary.

Messrs. LEONARD FRIEDMAN & Co., New York.

(10613.)

Sago flour.

TREASURY DEPARTMENT, January 19, 1891.

SIR: The Department is in receipt of your letter of the 25th of November last, reporting with regard to the practice at your port in the classification of imported sago flour, which was the subject of the communication of Messrs. James R. Townsend & Co., of New York.

It appears from your report that notwithstanding the fact that sago flour is used extensively in the manufacture of sizing, and is, therefore, in fact, a starch within the commercial meaning of that word, your practice is to pass it free of duty under the provision for "sago *** flour" (paragraph 695), rather than to subject it to duty at the rate of 2 cents per pound, under the provision in Schedule S, paragraph 323, for "starch, including all preparations, from whatever substance produced, fit for use as starch."

An investigation made by the Department shows that while sago flour imported into the United States is the sago flour of commerce, yet that it is fit for use as starch, and suitable for use for nothing else than starch.

In view of the conflicting provisions of the tariff, and of the propriety of having the practice uniform at all the ports, the Department is of the opinion that the article should be classed as starch under the provisions last above mentioned, leaving the importers, if dissatisfied, to their remedy under section 14 of the act of June 10, 1890.

You will be governed accordingly.

It

may be stated that the practice at New York, as well as at other ports, is to classify all importations of sago flour as starch.

Respectfully yours,

COLLECTOR OF CUSTOMS, Boston, Mass.

O. L. SPAULDING,

Assistant Secretary.

(10614.)

Declaration to invoice of merchandise by sellers.

TREASURY DEPARTMENT, January 19, 1891.

SIR: I have the honor to acknowledge the receipt of your letter of the 8th instant, relative to the form of declaration to invoice of merchandise by the seller thereof.

Referring to the suggestion of this Department that, in the absence of the actual purchaser or his agent, the seller be allowed to make declaration in the same form as prescribed for the declaration of a purchaser, you express the opinion that such course is objectionable, for the reason that it involves a fiction; on the other hand, you find it impracticable to adopt the method first proposed by your Department of requiring the seller to act as agent for the purchaser, and to produce a formal power of attorney from the principal, and you suggest that inasmuch as it was found practicable, under the law prior to the act of June 10, 1890, to accept the declaration of the seller as such in the form known as Form No. 1381, and as the provisions of the old law bearing upon the question are reproduced in section 2 of the said act of June 10, 1890, a return to the former practice would be the best course.

In reply, I have to state that, in the opinion of this Department, it is immaterial whether the seller makes declaration as such or as the de facto, though not de jure, owner of the merchandise at the time of shipment so long as the person making the declaration is cognizant of the facts required to be stated therein, and, consequently, that no objection is perceived to the adoption of the course formerly pursued in similar cases.

Respectfully yours,

The Hon. SECRETARY OF STATE.

A. B. NETTLETON,

Acting Secretary.

(10615.)

Withdrawals from warehouse under first proviso of section 50, act of October

1, 1890.

TREASURY DEPARTMENT, January 20, 1891. GENTLEMEN: In reply to your letter of the 19th instant, in which you inquire whether the payment of duties will constitute a withdrawal under the first proviso of section 50, act of October 1, 1890, or whether importers will be required to remove the goods from bonded warehouse in order to secure the old rates of duty, I have to inform you that it will not be necessary to remove the goods from bonded warehouse, but that said goods may be allowed to remain there, duty-paid, under section 2977, Revised Statutes.

Respectfully yours,

O. L. SPAULDING,
Assistant Secretary.

Messrs. N. ERLANGER, BLUMGART & CO., New York.