(5102.)

Transit of imported merchandise to Mexico.

TREASURY DEPARTMENT, January 20, 1882.

In pursuance of section 3005 of the Revised Statutes of the United States, the ports of Corpus Christi, Tex., San Francisco and Wilmington, Cal., are hereby designated as ports from which imported merchandise may be shipped in bond in transit through the United States to Mexico, by such routes and under such regulations as the Secretary of the Treasury may prescribe.

H. F. FRENCH,

COLLECTORS AND OTHER OFFICERS OF CUSTOMS.

Acting Secretary.

(5103.)

Imitation jewelry-Duty on.

TREASURY DEPARTMENT, December 20, 1882.

SIR: By decision of this Department, dated January 28, 1863, addressed to the collector of customs at New York, it was held that imitation jewelry made of brass was subject to a duty of 25 per cent. ad volorem, under the provision in the statutes then existing for "all other jewelry."

Later decisions of this Department have held that imitation jewelry was to be classified according to the materials of which it was composed, and was subject to the rate of duty appropriate to such materials.

The case of Hecht against Arthur, involving the rate of duty on similar merchandise, has been tried in New York, with a result adverse to the Government.

The articles covered by the suit were steel brooches, brass ear-rings, gilt chains, gilt ear-drops, and bracelets; ornaments of the same kind made of horn, shell, ivory, and various materials, and imitations of turquoise, set. Upon the imitation of turquoise the court directed a verdict in favor of the plaintiff, under the provision in Schedule M, for imitations of precious stones set in gold, silver, or other metal, and upon the others left it to the jury to say whether they were known in the trade as jewelry. The verdict was, as stated, in favor of their classification, under the provision in Schedule M, for all other jewelry, and the Acting Attorney-General has advised an acquiescence in the ruling thus established.

The Department therefore decides that articles of this class generally, which are adapted and designed for use as jewelry, shall be hereafter classified at the rate of 25 per cent. ad valorem, under the provision before cited. Where duties have been paid in excess of 25 per cent. ad valorem on this class of articles, and the parties have taken all proper measures to preserve their rights as required by law, the entries will be reliquidated and certified statements forwarded for refund of the excess of duties exacted.

Where such claims are in suit you will require a discontinuance of the suit before forwarding the statement, and in such cases the usual allowance will be made to the plaintiff's attorney for the costs incurred and interest.

Very respectfully,

CHAS. J. FOLGER,

Secretary.

COLLECTOR OF CUSTOMS, New York.

(5104.)

Salt- Withdrawal from warehouse for use on fishing-vessels.

TREASURY DEPARTMENT, January 21, 1882.

SIR: I am in receipt of your letter of the 24th ultimo, relative to a request which has been made to this Department for a modification of certain provisions of the regulations governing the withdrawal of salt for use in curing fish taken by small vessels.

The Department is informed that vessels of ten or twenty tons burden sometimes make many trips during a season, and that, as a comparatively small quantity of salt is used on a trip, the fees paid on the several withdrawal entries which became necessary under the present regulations, equal a large portion of the duties remitted on the salt.

You are authorized to hereafter allow the withdrawal for the curing of fish on such vessels, duly licensed for the fisheries, of a quantity of salt sufficient for their use during the fishing season in which it may be withdrawn. The bond given on the withdrawal, and the affidavit that the salt has been used (Form 197), should be modified accordingly. Very respectfully,

COLLECTOR OF CUSTOMS, Barnstable, Mass.

H. F. FRENCH,

Acting Secretary.

(5105.)

Hop-poles sharpened-Duty on.

TREASURY DEPARTMENT, January 21, 1882.

SIR: In reply to your letter of the 17th instant, you are informed that hop-poles in the ordinary condition, with the exception that the butts are sharpened so as to make the poles ready for use, are dutiable at the rate of 20 per cent. ad valorem, under the provision in Schedule K, for "wood unmanufactured, not otherwise provided for," it being the opinion of the Department that such sharpening of the butts is not a sufficient process of manufacture to remove the poles from such category. (See Synopsis 3204.)

Very respectfully,

COLLECTOR OF CUSTOMS, Plattsburgh, N. Y.

H. F. FRENCH,

Acting Secretary.

(5106.)

Vessels-Foreign steam-tug imported in parts and put together in United States cannot be documented.

TREASURY DEPARTMENT, January 25, 1882.

SIR: Your letter of the 5th instant was duly received, inclosing a communication addressed to you by M. A. Roberts, esq., a ship-builder at your port, in which he states that he contemplates the importation of an iron steam-tug, which is to be constructed in a foreign country, having all parts of the tug set up and fitted to each other abroad, but to be taken down and shipped to him, after which the several parts are to be permanently joined. He desires to know if a vessel thus imported and put together here would be entitled to registry, legal duties having been paid on her material.

You will please inform Mr. Roberts that the several portions of the hull of a vessel must not merely be joined together, but its essential parts must be fashioned and shaped in this country, in order to entitle her to the privileges of registry, under section 4132 of the Revised Statutes. The building of a vessel, under the construction sanctioned by the practice of the Department, includes something more than the mere joining together of the several parts of which she may be formed. Even if such a vessel were entitled to registry, an importer might incur some risk in putting in a boiler which would not pass the inspec

tion requisites, prescribed in section 4428 of Title 52 of the Revised Statutes. But for information on that point you can refer him to the local inspectors of steam-vessels.

TREASURY DEPARTMENT, January 28, 1882.

SIR: This Department is in receipt of your letter dated the 19th instant, transmitting the appeal (8828g) of Messrs. M. V. Bishop & Co. from your decision assessing duty at the rate of 45 per cent. ad valorem on certain enameled copper plates imported by them, per "Amerique,” October 28, 1881.

The appellants claim that the articles are entitled to admission as paintings at the rate of 10 per cent. ad valorem, and state that the value of the copper was per cent.; of the enamels and other materials for painting, 20 per cent. ; and of the artistic or skilled labor, 79 per cent.

The appraiser's report shows that the designs on the face of the placques are not painted by hand, but are fused thereon in the usual manner in which articles are enameled.

The Department decided, February 2, 1874 (Synopsis 1775), that enamels on gold or other metal were liable to duty at the rate of 20 per cent. ad valorem, under the provision for non-enumerated manufactured articles. This decision was reaffirmed in another case by letter dated September 10, 1877, relating to certain enamels on gold. It is not evident, however, that either of said decisions should be applied to the present case. The law imposes duties at the rate of 45 per cent. ad valorem on manufactures of copper, or of which copper is a component material of chief value; and the Department is of opinion that, in view of this provision, and of section 2499, Revised Statutes, duties were imposed at the proper rate on the merchandise covered by the appeal.

Your decision is therefore affirmed.
Very respectfully,

COLLECTOR OF CUSTOMS, New York.

CHAS. J. FOLGER,

Secretary.

(5108.)

Iron wood-screws—Duty on.

TREASURY DEPARTMENT, January 30, 1882.

SIR: The Department is in receipt of your letter of the 26th instant, reporting on the appeal (7172 g) of Mr. Richard Ranft from your assessment of duty at the rate of 11 cents per pound on certain iron woodscrews imported by him, per "Habsburg," September 20, 1881.

The appellant claims that the screws are specially made for, and intended for, use in the construction of pianos, organs, &c., and that they are entitled to entry at the rate of 30 per cent. ad valorem, as parts of musical instruments.

The Department is of opinion that the screws cannot be properly classified as “musical instruments," or parts thereof, under its decision of March 13, 1880 (Synopsis 4453), and your assessment of duty thereon is hereby affirmed.

Very respectfully,

COLLECTOR OF CUSTOMS, New York.

CHAS. J. FOLGER,

Secretary.

(5109.)

Allowance for tare, actual and schedule.

TREASURY DEPARTMENT, January 30, 1882.

SIR: In reply to your inquiry whether, as a rule, where actual tare is not ascertained, schedule tare shall be allowed when the invoice tare is less than the schedule tare, and the importer has not given his consent on the entry to the adoption of the invoice. tare as provided in section 2898, Revised Statutes, you are informed that schedule tare should be allowed, as that represents what is prescribed by the Department as the substitute for the actual tare.