* In an appeal as to the duty on claret wine imported from Bordeaux in bottles, and in the dutiable value of bottles, corks, labels, caps, straw, and cases was included, the Department held that these constituted an integral part value, and that the duty was properly assessed. Under the Act of 1864 it was held that, "The duty on champagne or sparkling wines in bottles,' is not exis "the same schedule which governs all other wines, as provided for in section 2, governs champagne or spa "bottles;' but a provision of the law directs that said wines shall not pay a less rate of duty than six dollars "&c., &c. Unquestionably, if the value justifies it, they must pay more." "That round iron coils, three-sixteenths of an inch or less in diameter, whether coated with metal or not descriptions of iron wire, and wire of which iron is a component part, not otherwise specifically enumerated and ** pay the sanie duty as iron wire, bright, coppered, or tinned.” ribbons, of strands of iron wire covered with cotton and united by a cotton web square, of iron, to make stretchers for umbrellas, sunshades, and parasols, cut into pieces not exceeding the length therefor same, of steel or part steel rope, wire strand, and chain of iron or steel wire, either bright, coppered, galvanized, or coated with other metals, pay the same rates of duty levied on the wire of which they are made. steel, not less than of an inch in diameter: valued at 7 cts. or less per lb. valued at above 7 cts. and not above 11 cts. 14 cts. per lb. = per 100lbs. 05 2 2 cts. per lb. and 15 per cent. } = per lb. 001 + 15 per cent. valued at above 11 cts. per lb. -{ steel rods in coils, as steel wire. steel, less than of an inch in diameter:: not less than No. 16 wire gauge 3 cts. per lb. and 10 per cent. |
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