the United States and was such at the time the fish were caught and imported. We hold, on this state of facts, that the fish in question are entitled to free entry under paragraph 571 of the new tariff act of October 1, 1890. The reasons upon which we rest our opinion are fully stated in our decision made October 30, 1890, in the case of H. C. Post & Co. (G. A. 82). The decision of the collector is reversed, and he is authorized to reliquidate the entries in conformity with the requirements of law. (10651.-G. A. 235.) Mineral grease. NEW YORK, January 13, 1891. Before the Board of United States General Appraisers at New York, January —, 1891. In the matter of the protest, 991 a, of Schoelkopf, Hartford & Maclagan, Ltd., against the rate and amount of duty assessed upon so-called "mineral grease," imported per Marsala, June 19, 1890. Opinion by SHARRETTS, General Appraiser. Duty was assessed at the rate of 20 per cent. ad valorem, under paragraph 81 of the act of 1883. The importers claim that the substance is a "mineral grease," dutiable at not more than 10 per cent., under paragraph 437 of said act. A sample of similar merchandise was submitted to the chemist in charge of the United States laboratory connected with the appraiser's department at this port, who reported it to be a semi-solid material of mineral origin, obtained from petroleum, and containing no admixture of fatty oil, either animal or vegetable. This analysis is fatal to the claim of the importers, as the term "grease," used in paragraph 437, must be construed to mean only the substance popularly known as such at the date of the passage of the act. Webster's definition of the word grease does not include the product of a mineral, nor is there any evidence that there is now or ever has been such a commodity known in trade as mineral grease, or a grease made from petroleum. The claim of the appellants is accordingly rejected. It is suggested by the collector that the substance is not a product of coal-tar, such as naphtha, benzine, benzole, dead oil or pitch, and that duty was improperly assessed at 20 per cent. ad valorem, under T. I., 81. We concur in this view, and are of the opinion that the merchandise is either a distilled oil or an unenumerated manufactured article, which bears a similitude in material to a distilled oil, and dutiable at the rate of 25 per cent. ad valorem, under T. I., 92, act of 1883. (10652.-G. A. 236.) Parts of musical instruments and coverings. NEW YORK, January 13, 1891. Before the Board of United States General Appraisers at New York, January —, 1891. In the matter of the protest, No. 706 b, of Lyon & Healy, against the rate and amount of duty as sessed upon parts of musical instruments and paper coverings, imported per Moravia, Septem ber 29, 1890. Opinion by SHARRETTS, General Appraiser. The assessment of duty upon the parts of musical instruments, consisting of violin tail-pieces. bridges, pegs, necks, end-pins, metal banjo strings, bow frogs and screws, at the respective rates applicable to the material composing the various parts, being in accordance with the ruling enunciated in G. A. 37, is affirmed. Duty was exacted at the rate of 35 per cent. ad valorem upon certain empty paper boxes of cases for musical instruments, invoiced and entered as separate articles of merchandise. The importers claim that, inasmuch as the boxes were manufactured from paper, they should have been returned for duty at 15 per cent. ad valorem, under T. I., 388, act of 1883. Paragraph 390 of said act, however, provides for paper boxes and all other fancy boxes, and as the articles in dispute are unquestionably paper boxes, the assessment of duty upon them at 35 per cent. ad valorem is affirmed. (10653.-G. A. 237.) Bodkins. NEW YORK, January 13, 1891. 1891. Before the Board of United States General Appraisers at New York, January In the matter of the protest, No. 1260a, of Charles J. Holt, against the rate and amount of duty assessed on certain bodkins, imported per Servia, September 2, 1890. Opinion by SHARRETTS, General Appraiser. The merchandise in dispute appears from the invoice and return of the appraiser to consist of steel bodkins. Duty was assessed thereon at the rate of 45 per cent. ad valorem, under T. I., 216, act of 1883. Against this action the importer protested, claiming the articles to be dutiable as needles at 25 per cent. ad valorem, under T. I., 206; or if not at that rate, then at 35 per cent. ad valorem, as plated or gilt articles or wares, under T. I., 210. The term "needles" as used in the tariff act is descriptive of a wellknown class of merchandise of which bodkins are not recognized either commercially or by the lexicographers as forming a part. Those upon appeal, as appears from a sample submitted, are the ordinary burnished steel bodkins of commerce, and are not plated or gilt articles as alleged. The assessment of duty, therefore, upon the same at 45 per cent. ad valorem is sustained. (10654.-G. A. 238.) Mechanical singing birds. NEW YORK, January 13, 1891. Before the Board of United States General Appraisers at New York, January —, 1891. In the matter of the protest, No. 1621 a, of M. J. Paillard & Co., against the rate and amount of duty assessed upon so-called "singing canary birds," imported per La Bretagne, September 30, 1890. Opinion by SHARRETTS, General Appraiser. The contention on the parts of the appellants is that certain mechanical singing birds in cages should be classified either as musical instruments at 25 per cent. ad valorem, under paragraph 469 of the act of March 3, 1883, or as "toys" at not more than 35 per cent., under paragraph 425, and not at 45 per cent., as assessed, which is the rate of duty applicable to articles made wholly or in part of metal, under paragraph 216. It does not appear that the merchandise was designed or intended for the amusement of children, as play-things, consequently the claim of the importers that the goods should have been classified as toys is rejected. Nor are these mechanical singing birds commercially known or sold as musical instruments, but are rather in the nature of household ornaments. The decision of the collector is therefore affirmed. (10655.—G. A. 239.) Umbrella cloth of silk and cotton. NEW YORK, January 13, 1891. Before the Board of United States General Appraisers at New York, January 13, 1891. In the matter of the protest, No. 304 a, of Vietor & Achelis, against the rate of duty assessed upon certain umbrella cloth, imported per Rhynland, July 11, 1890. Opinion by SHARKETTS, General Appraiser. The merchandise under consideration was invoiced as "black union twill," and consists of umbrella cloth, silk in the warp and cotton in the weft, upon which duty was assessed at 50 per cent. ad valorem, under T. I., 383, act of 1883. The importers claim that the goods should have been classified as manufactures of cotton at 35 per cent. ad valorem, or as countable cotton cloth, colored, costing more than 15 cents per square yard, dutiable at 40 per cent. ad valorem. A sample of the merchandise was submitted to the chemist in charge of the United States laboratory connected with the local appraiser's department at this port for analysis, who reported, under date October 6, 1890, that the chief component part in weight of the material was cotton, but in value there was 69 per cent. of silk to 31 per cent. of cotton. The assessment of duty therefore, being in accordance with paragraph 383, above quoted, is hereby affirmed. (10656.-G. A. 240.) Filled bottles, cut glass. NEW YORK, January 13, 1891. Before the Board of United States General Appraisers at New York, January 13, 1891. In the matter of the protests. Nos. 588 a and 640 a, of James P. Smith & Co. and Reiss & Brady, against the rate and amount of duty assessed upon filled bottles, imported per Denmark, June 30, and City of New York, July 12, 1890. Opinion by SHARRETTS, General Appraiser. An inspection of samples shows the merchandise to be green glass and lime glass bottles, filled with vegetables. The rim or edge of the mouth of the bottles is rough ground, for the purpose apparently of making cork bands, attached, adhere more closely when pressed into place by the covering of metal, with which the bottles are provided in order to hermetically seal them and preserve their contents. Duty was assessed upon the bottles at 45 per cent. ad valorem, the rate applicable to articles of glass "cut," in accordance with the provisions of paragraph 135 of the act of 1883. The importers contend that the green glass bottles are dutiable at 30 per cent. ad valorem, under paragraph 133, and the lime glass bottles at 40 per cent., under paragraph 134. After a careful consideration of the several paragraphs bearing upon the subject, we are of the opinion that if the articles upon appeal have been "cut" at all the cutting is of too trivial a nature to control their classification. It is quite apparent that they are not articles of glass "cut" within the meaning of the law. The language of paragraph 135 leads to the conclusion that the higher rate of duty prescribed therein was designed to cover articles embellished or materially enhanced in value by a process of cutting, engraving, painting, etc., whereas the grinding of the edges of the mouth of the bottles in question has not added to their attractiveness or value, but is merely an incidental feature added to secure the preservation of their contents. The claim of the appellants is sustained. (10657.-G. A. 241.) Forgings of iron and steel. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January —, 1891. In the matter of the protest, No. 830 a, of Schoverling, Daly & Gales, against the assessment of duty by the collector at New York on certain forged tools and parts of firearms, imported per Friesland, July 31, 1890. Opinion by SOMERVILLE, General Appraiser. The report of the appraiser, and the evidence in the case, taken in connection with the samples before us, show that the merchandise in question consists of parts of firearms, such as gun-locks, guards, hammers, nipples, swivels, triggers, sights, and other like articles. We are satisfied that none of the articles are "malleable iron castings," within the meaning of paragraph 161 of the tariff act of 1883, as contended by the importers, and we so find. It is further insisted, however, that the articles are dutiable at 24 cents per pound, under T. I., 167, "as forgings of iron and steel, or forged iron, of whatever shape or in whatever stage of manufacture." The evidence shows that the articles are forgings of iron or steel, or forged iron, but they have been subjected to various further processes of manufacture, additional to that of forging, such as filing, grinding, polishing, drilling, riveting, etc. We construe the phrase "in whatever stage of manufacture," as used in T. I., 167, to have reference to the process of forging merely, not to other processes which enhance substantially the marketable value of the articles, and also serve to adapt them to uses for which they would otherwise be unfitted. Following the rulings we have heretofore made in G. A. 218 and G. A. 23, we are of opinion the merchandise was properly classified and assessed under T. I., 216, at 45 per cent. ad valorem, as manufactures of iron and of steel, "whether partly or wholly manufactured," they not being specially enumerated or provided for otherwise in the said tariff act of 1883. The collector's decision is accordingly affirmed. |