(10658.-G. A. 242.) Elastic webbing and feather trimmings. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January 14, 1891. In the matter of the protests, Nos. 1622 a, 1623 a, and 1624 a, of Levi Brothers and George Borgfeldt & Co., against the rate and amount of duty assessed upon elastic webbing and feather trimmings, imported per Normandie, September 17, and Servia, September 3, 1890. Opinion by SHARRETTS, General Appraiser. The protest against the assessment of duty at 30 cents a pound and 50 per cent. ad valorem on "elastic webbing" is without foundation, inasmuch as that rate was not assessed. The exaction of duty on the article at 35 per cent., under T. I., 495 (act of 1883), being in accordance with G. A. 19, is affirmed. It is claimed by the appellants that the "feather trimmings" are not intended for milliner's use, and should not, therefore, have been assessed at 50 per cent., but either at 20 per cent., as a non-enumerated manufactured article, under section 2513, Revised Statutes, or at 30 per cent., under T. I., 435, and the similitude clause of section 2499, Revised Statutes. Paragraph 429 (T. I., new), under which duty was assessed, reads: Feathers of all kinds, crude, or not dressed, colored, or manufactured, twenty-five per centum ad valorem; when dressed, colored, or manufactured, including dressed and finished birds for millinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not specially enumer ated or provided for in this act, fifty per centum ad valorem. The proper interpretation of this paragraph is held to be as follows: Feathers, crude, or not dressed, colored, or manufactured, 25 per cent. ad valorem; feathers, dressed, colored, or manufactured, 50 per cent. ad valorem; dressed and finished birds for millinery ornaments, 50 per cent. ad valorem; artificial feathers and flowers for millinery purposes, 50 per cent. ad valorem. The merchandise in question is trimmings manufactured from feathers, and is therefore dutiable at 50 per cent., as "feathers * * manufactured." The decision of the collector is affirmed accordingly. (10659.-G. A. 243.) Plated or gilt articles-Compasses. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January, 1891. In the matter of the protest, 1709 a, of B. Illfelder & Co., against the assessment of duty by the collector at the port of New York on so-called plated or gilt articles, imported per City of Chester, June 30, 1890. Opinion by SHARRETTS, General Appraiser. In the case under consideration the articles consist of compasses in voiced as styles 493, 236 D. S., and 237. Duty was assessed upon them at 45 per cent. ad valorem, under paragraph 216 of the act of 1883. Samples representing the three qualities were submitted to experts, who reported them to be manufactured from brass plated with nickel. The claim of the appellants, therefore, that duty should have been assessed upon them at 35 per cent. ad valorem, the rate applicable to plated articles and wares, under paragraph 210, would seem to be well founded, and is sustained. (10660.-G. A. 244.) Benedictine and bottles containing same. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January, 1891. In the matter of the protest, 1570 a, of Gourd & Tournade, against the rate of duty assessed by the collector at the port of New York on certain "benedictine" and bottles, imported per La Bourgogne, September 22, 1890. Opinion by WILKINSON, General Appraiser. Duty was assessed on the liquor benedictine, under paragraph 313, at $2 per gallon, and on the bottles containing it at 3 cents each, under paragraph 310, act of March 3, 1883. Appellants claim that the rate should be 50 per cent. ad valorem on the benedictine as a proprietary preparation, under paragraph 99, and 30 per cent. on the bottles, under paragraph 133. Paragraph 99 provides for proprietary cordials recommended to the public as remedies for diseases, at 50 per cent. ad valorem. Paragraph 313 in enumerating various beverages provides for liquors containing spirits at $2 per gallon. It is notorious that liquor benedictine contains spirits, and is commonly used and commonly known as a spirituous beverage. Therefore even if this liquor come within the class of proprietary articles mentioned in paragraph 99, it would be, by virtue of section 2499, Revised Statutes, subject to the higher rate of duty named in paragraph 313. The decision of the collector is accordingly affirmed, both as to the benedictine and bottles. (10661.-G. A. 245.) Castile soap-Weight of. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January —, 1891. In the matter of the protest, 2040 b, of Jacob Furth & Company, against the amount of duty assessed by the surveyor at the port of St. Louis, on certain Castile soap, imported per Britannia, September 8, 1890; entered October 9, 1890. Opinion by WILKINSON, General Appraiser. Duty was assessed upon 6,703 pounds of Castile soap, the quantity invoiced and entered. The appellants claim that the assessment should have been upon 6,263 pounds only, the net weight returned by the weigher. The merchandise was invoiced by the kilo, at a specified sum per kilo. The invoice and entered value was passed by the appraiser as correct. Duty should have been levied, therefore, in accordance with the invoice price and weigher's return. In sustaining the appellant's claim, it is proper to say that our decision is in line with the opinions of the circuit court of Massachusetts and various other judicial authorities, quoted by the Department in Synopsis 9305, in which this question is fully discussed. (10662.-G. A. 246.) So-called "light-houses"-Equipment of vessel. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January - 1891. In the matter of the protest, 2097 b, of Arthur Sewall & Company, against the assessment of duty by the collector at the port of Bath, Me., on two light-houses, imported via New York per Kenilworth, September 23, 1890. Opinion by WILKINSON, General Appraiser. Duty was assessed at 45 per cent. for manufactures of metal. The appellants claim that as the light-houses are to be used in the construction and equipment of the ship Shenandoah, now being built by them, they are entitled to the benefit of rebate, under sections 8 and 9, act of October 1, 1890. Section 8 exempts from duty lumber, timber, hemp, manilla, wire rope and iron and steel rods, bars, spikes, nails, plates, tees, angles, beams and bolts, and copper and composition metal used in the construction and equipment of vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States. There is nothing in the papers before us to show for whose account or ownership or for what trade the Shenandoah is being built. But if the vessel does fulfill the requirements of section 8, there is no provision in the section which would exempt light-houses from duty. The decision of the collector is accordingly affirmed. (10663.-G. A. 247.) Wrought earth. 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. 1126 a, of William A. Brown & Co., against the rate of duty assessed by the collector of customs at New York on certain "earth," imported per steamship Amalfi, August 5, 1890. Opinion by WILKINSON, General Appraiser. Duty was assessed at $3 per ton, under paragraph 98, act March 3, 1883, for earths, wrought or manufactured. Appellants claim that the rate should be $1.50 per ton, under paragraph 97, for earth, unwrought or unmanufactured. It appears from the examination of a sample that the merchandise has undergone a process of cleaning and been reduced to a powder, thus being "earth, wrought." The decision of the collector is therefore affirmed. (10664.-G. A. 248.) Wool, silk, and cotton upholstery goods. NEW YORK, January 14, 1891. Before the Board of United States General Appraisers at New York, January —, 1891. In the matter of the protests, Nos. 1616 a, 1617 a, and 1629 a, of J. H. Thorpe & Co., against the assessment of duty by the collector at New York on certain upholstery goods, imported in the vessels named in the accompanying schedule. Opinion by SOMERVILLE, General Appraiser. We find the merchandise in question to be, as returned by the appraiser, a manufacture of wool, silk, and cotton, commercially known as "upholstery goods," in which the component of wool is chief in value, costing over 80 cents per pound. The goods were assessed under paragraph 362 of the tariff law of 1883, at 35 cents per pound, and in addition thereto 40 per cent. ad valorem. The sole contention in the protests is that the merchandise should have been assessed, under paragraph 383, at 50 per cent. ad valorem, because it is not specially provided for in said law, and that silk is the component material of chief value entering into the manufacture. The collector's decision must stand as presumptively correct, unless this contention is sustained. No evidence is produced or offered before the Board, after fair opportunity given, to sustain the assertion made in the protests, and it is unsustained by any fact in the record. The decision of the collector is accordingly affirmed in each of said cases. (10665.-G. A. 249.) Shoes of wool and leather. 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. 3500 a, of H. Robitsek & Co., against the rate of duty assessed by the collector of customs at New York upon leather and wool shoes, imported per Werra, October 11, 1890. Opinion by SHARRETTS, General Appraiser. The merchandise in question consists of ladies' kid shoes with woolen cloth quarters. It is in evidence that the leather in them forms the component material of chief value. Inasmuch, however, as wool enters into the composition of the articles, they were returned for duty as part wool wearing apparel at 49 cents per pound and 60 per cent. ad valorem, under the provisions of paragraph 396. The collector, in his letter of transmittal, states that upon a review of the subject, and an examination of the samples, he is convinced that the merchandise should have been rated for duty at 25 per cent. ad valorem, under paragraph 456. The term "shoes made of leather" implies shoes manufactured chiefly of leather. This condition is fulfilled in the present case, as the quantity of wool is insignificant by comparison with the leather. Having established the fact that the articles are shoes made of leather, it is not deemed necessary to consider whether they are wearing apparel or not. The claim of the appellants, therefore, that duty should have been assessed upon the merchandise at 25 per cent. ad valorem, under paragraph 456, is sustained. |