modern addition in controversy consists of an "article described in paragraph 1811." In the case of Bradford Co. v. Lithograph Co., 12 Ct. Cust. Appls. 318, T.D. 40318, the Court of Customs Appeals, defining the word "article," stated: An article is defined by the lexicographers as something considered by itself, a particular object or substance; a material thing of a particular class or kind; and this definition has been accepted by the Congress in tariff legislation and applied by the Supreme Court in the construction of tariff statutes.-Junge v. Hedden (146 U.S. 233). After careful deliberation, we believe that labor and materials of the kind involved in the cleaning and waxing process employed in the case at bar cannot be considered as articles within the meaning of section 489. We therefore find that the 25 per centum additional duty is not assessable thereon. On the record presented the protest is sustained, and the collector of customs will reliquidate, refunding regular and additional duty assessed on the value of the repairs herein. Judgment will be rendered for the plaintiff. (T.D. 46521) Currency value-Regulations-Stipulation GEO. BORGFELDT & Co. v. UNITED STATES It has been uniformly held that, in order to obtain the benefits of depreciated currency under section 2903 of the Revised Statutes, an importer must comply with the regulations authorized thereunder. Citing Tong v. United States, 13 Ct. Cust. Appls. 133. T.D. 40962; T.D. 36850, G.A. 7997; and Abstracts 41372, 46705. Where the record shows that such regulations were not complied with in that the certificate of depreciation was not filed on entry, there is no authority under which the importer may obtain relief for such depreciation by an agreement of counsel as to the nature of the currency of the invoice and a further agreement that the importer is willing to accept the highest rate prevailing between the date of the commercial invoice and the date of arrival of the importing vessel at the port of entry. United States Customs Court, Third Division Protest 454999-G against the decision of the collector of customs at the port of New York [Judgment for defendant.] (Decided July 6, 1933) Puckhafer & Rode for the plaintiffs. Charles D. Lawrence, Assistant Attorney General (Reuben Wilson, special attorney), for the United States. Before CLINE and EVANS, Judges EVANS, Judge: This is an action against the United States brought to recover money claimed to have been illegally exacted upon merchandise imported from Germany. The question involved is the rate at which the currency of the invoice, German marks, should be converted into United States dollars. The claim of the plaintiffs as set forth in the protest is as follows: Said invoice currency on the date of exportation was 5 percent or more depreciated from the par or proclaimed value as measured by the buying rate in New York as determined by the Federal Reserve Bank. It is claimed that the currency of the invoice should be converted upon the rate so determined by the Federal Reserve Bank. You should have converted the currency of the invoice in accord with paragraph C of section 25 of the act of August 27, 1894, as amended in section 403 of the act of May 27, 1921. The case has been submitted upon a stipulation of counsel in the following language: It is stipulated and agreed: 1. That the merchandise was exported from Germany between April 20, 1921, the date of the commercial invoice, and April 28, 1921, the date of the consular invoice. 2. That the merchandise arrived in New York on May 16, 1921. 3. That the currency of the invoice was German reichsmarks. 4. That the entry of the merchandise was made on October 14, 1921. 5. That the collector of customs converted the German reichsmarks on the basis of the standard gold equivalent, to wit, $0.2382 United States cents per German mark, the proclaimed rate during the quarter in which the merchandise was exported. (T.D. 38669.) 6. That the highest buying rate in the New York market for German reichsmarks as determined by the Federal Reserve Board between April 20, 1921, and May 16, 1921, was $0.0178 United States cents per each reichsmark. 7. That the plaintiffs agree to accept reliquidation of the entry at the highest buying rate in New York for the German reichsmark as determined by the Federal Reserve Board. 8. That the letter of the collector of customs, dated November 3, 1930, be incorporated herein. The protest is submitted on this stipulation and the record. The letter of the collector of customs is as follows: Entry no. 747562 herein enumerated, covers merchandise which arrived at this port in the S.S. Rotterdam May 16, 1921, unaccompanied by consular certificates showing the German marks, upon which the foreign market value was predicated, had depreciated in value below that declared for the foreign standard coin in the proclamation of the Secretary of the Treasury, dated April 1, 1921. The appraiser approved the entered declaration of value in German marks, and in the liquidation which followed, duty was assessed at the ad valorem rates applicable to the merchandise imported on the basis of a computation in which the entered and appraised German marks were reduced to United States currency at the standard coin equivalent. See T.D.'s 34542, 35122, 36722, and article 621 of the Customs Regulations of 1915. It will be noted that entry was made on October 14, 1921, but as the date of importation or arrival occurred on May 16, 1921, and prior to the date when the emergency act of May 27, 1921, became effective, the currency conversion on the basis of the standard coin equivalent in conformity to the requirement of section 25 of the act of August 28, 1894, and section 2903 of the Revised Statutes is affirmed. Note T.D.'s 39393, 40087, and 40696. The goods in question were imported on May 16, 1921, before the enactment of the emergency tariff act, and were entered October 14, 1921, at which time that act was in effect. It has been held that in the case of merchandise brought into the country with intention to unlade before the enactment of the emergency act of 1921 took effect it was the intention of Congress that the conversion of currency should be made in accordance with section 25, of the Tariff Act of 1894, and section 2903 of the Revised Statutes. See Diana et al. v. United States, 12 Ct. Cust. Appls. 290, T.D. 40295. Under authority of said section 2903 there was promulgated article 692 of the consular regulations of 1896, as amended by T.D. 38187. That regulation provided for currency certificates which should be attached to the invoice on entry. The court has held that regulations must be complied with in order that importers may avail themselves of the benefit of depreciated currency under said section 2903. Tong v. United States, 13 Ct. Cust. Appls. 133, T.D. 40962; T.D. 36850, G.A. 7997; and Abstracts 41372, 46705. Inasmuch as article 692, supra, was promulgated under authority of section 2903 of the Revised Statutes which authorized the President to cause said regulations to be promulgated, they have the force and effect of law. Therefore, since the regulation having the effect of law requires that the certificate of depreciation be filed with the entry, and since it appears from the collector's letter, stipulated in evidence, that this certificate was not filed, no relief can be had in this court under the facts of record. It is noted that this suit was filed with the collector May 24, 1924, but was not forwarded to this court until November 12, 1930, over six years thereafter. Defendant is entitled to judgment. It is so ordered. (T.D. 46522) Supplies for vessels-Customs regulations amended Exemption from tax of certain supplies, ships' stores, sea stores, and legitimate equipment for vessels-Drawback of tax on certain supplies for vessels TREASURY DEPARTMENT, July 8, 1933. To Collectors of Customs and Others Concerned: By section 5 of the act approved June 16, 1933 (Public No. 73, 73d Cong.), title IV of the Revenue Act of 1932, is amended, effective July 1, 1933, by adding at the end of that title a new section, as follows: SEC. 630. EXEMPTION FROM TAX OF CERTAIN SUPPLIES FOR VESSELS. Under regulations prescribed by the Commissioner, with the approval of the Secretary, no tax under this title shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. Articles manufactured or produced with the use of articles upon the importation of which tax has been paid under this title, if laden for use as supplies on such vessels, shall be held to be exported for the purposes of section 601 (b). Article 455 (b) and articles 457 to 461, inclusive, of the Customs Regulations of 1931 are hereby extended to cover withdrawals of merchandise from bonded warehouse, or bonded manufacturing warehouse, under the provisions of section 630 of the Revenue Act of 1932. Article 1044 of the Customs Regulations of 1931 is hereby extended to permit the allowance of drawback on articles manufactured or produced from imported materials tax-paid under section 601 (c) (4), (5), (6), or (7) of the Revenue Act of 1932, which are laden as supplies on the vessels enumerated in section 630 of the Revenue Act of 1932. (101026.) DEAN ACHESON, Acting Secretary of the Treasury. (T.D. 46523) Customs regulations amended-Tare Article 1355 (d), Customs Regulations of 1931, amended to provide for tare of 44 pounds on inside matting covering Sumatra tobacco TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, To Collectors of Customs and Others Concerned: Washington, D.C. Article 1355 (d) of the Customs Regulations of 1931 is hereby amended by deleting the figures "4" from item 4, line 2, and inserting the figures "44" in lieu thereof. (43579.) FRANK DOW, Acting Commissioner of Customs. Approved July 8, 1933: DEAN ACHESON, Acting Secretary of the Treasury. (T.D. 46524) Common carriers Approval of common-carrier bonds TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, To Collectors of Customs and Others Concerned: Bonds of common carriers for the transportation of bonded merchandise have been approved as follows: Rates of exchange certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), Tariff Act of 1930 TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, To Collectors of Customs and Others Concerned: The appended table of the values of certain foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c) of the Tariff Act of 1930, during the period from July 7 to 13, 1933, inclusive, is published for the information of collectors of customs and others concerned. (103512.) FRANK DOW, Acting Commissioner of Customs. |