(1932.)

Verification of invoices at interior ports.

The primary requirement of the law in regard to the proper invoice to be presented for final entry at an interior port for goods shipped under an immediate transportation bond is that it shall be the true and only invoice and bill of lading received by the importer, that it shall contain a true statement of the actual cost of such merchandise, and the oath required on entry by act of March 1, 1823, is in all its parts still the fundamental law of entry by invoice. The later statute of 1863 provides that this true invoice shall be certified in triplicate before a consul, and that one of the three copies shall be produced on entry, or bond shall be given for its production. But this act relaxes none of the stringency of the original law, and when its requirement of triplicates becomes insufficient to make the second or final entry at the interior port of destination, the condition of things exists which is provided for in the third proviso of section 2, act of March 3, 1863 (section 2858, Revised Statutes of 1874), where it is impracticable for the importer to provide a certified triplicate-one having been exhausted in the original entry at the outport, and the other being in the due possession of the collector of the interior port. The requirement therefore reverts to the true invoice described in the act of 1823.

The proper course as to further requirement would appear to be to call for no bond to produce certified copy, if one such copy is already in your possession, the law as to such production being substantially complied with already; but the consular triplicate attached to the entry at the outport, and also that in your possession, as received from the consul, are, as you state, in the proper custody of and part of the record of your office, to be used in comparison with the invoice sworn to on entry, and not to be given up to the importer or his agent.

As to any possible necessity to enter without invoice, the act of June 22, 1874, known as the Moiety Act, provides in sections 9, 10, and 11 for entry by affidavit, and statement, in lieu of invoice, of which statement any bill of purchase may be made a part. Circumstances may require resort to the authority of this act where no consular invoice has been received.-(Letter to Surveyor, St. Louis, September 3, 1874.)

(1933.)

Oxides, salts, or other compounds of metals, not entitled to reduction of 10 per cent.

The Department affirms its previous decisions that chemical combinations of metals in the form of oxides, salts, or other compounds, cannot be considered as "metals or manufactures of metals," and, thereforec, annot be admitted to the reduction of 10 per cent. of duty authorized on such manufactures of metal.-(Letter to Collector, New York, September 3, 1874.) Appeal, 9756 b.

(1934.)

Importation of watch-cases and watch-movements.

The separation of watch-cases from watch-movements simply for the purpose of importation, when the corresponding parts are simultaneously imported, does not alter their commercial character as watches. They do not in such cases become "watch-movements" or "parts of watches" in the sense contemplated by the statute.-(Letter to Collector, New York, September 4, 1874.) Appeal, 7965b.

(1935.)

Protests and appeals-What to contain.

Collectors of customs are instructed to refuse such protests and ap peals as do not distinctly and specifically state what the goods are, and what provisions of law are claimed to be applicable to the case, rejecting obsolete citations and merely formal papers presenting no point for the consideration of the Department; and will require the setting forth of material facts in writing, if the form be printed.—(Letter to Collector, New York, September 4, 1874.) Appeal, 9761 b.

(1936.)

Appeals must be sent to the Secretary of the Treasury within thirty days from liquidation.

All appeals lodged with collectors of customs should be immediately transmitted to the Department. The law requires that the party protesting shall appeal to the Secretary of the Treasury within thirty days

from the time of liquidation of the entry. In order to receive consideration at the Department, this provision must be actually complied with by the importer within the time allowed by law, after due notice to him of the liquidation of his entry.—(Letter to Collector, New York, September 4, 1874.)

(1937.)

Duty on fans.

The duty imposed on "fans of every description, of whatever material," is fixed by statute in language incapable of mistake or doubt, and excludes them from the operation of any other provision relating to the materials of which they may be composed.-(Letter to Collector, New York, September 4, 1874.) Appeal, 9775 b.

(1938.)

Granite, definition of term.

The Department has uniformly sustained the construction that the term "granite," as used in the law defining the duty on building-stone, only applies to unmanufactured or undressed granite.-(Letter to Collector, New York, September 5, 1874.) Appeal, 9954 b.

(1939.)

Bristles not entitled to reduction of 10 per cent.

Bristles are not entitled to the reduction of 10 per centum prescribed by the act of June 6, 1872, and retained in section 2501 of the Revised Statutes.

This reduction is now, in accordance with previous decisions, applied only to materials and manufactures of mohair, goat-hair, and the like, and does not apply to the hair of other animals.-(Letter to Collector, New York, September 5, 1875.) Appeal, 9950 b.

(1940.)

Manufactures of wool or hair.

The Department holds that all manufactures of wool or hair, the product of goats or other like animals, are necessarily included under the terms of Schedule L, Title 33, act of June 22, 1874, and that the manufactures of hair described in Schedule M of the same title and act, as dutiable at 30 per cent. ad valorem, relate wholly to manufactures associated with the terms given in that schedule-that is, to hair seating, crinoline-cloth, or manufactures of the same material.—(Letter to Collector, New York, September 5, 1874.) Appeal, 9985 b.

(1941.)

Certificates to shipping articles.

The attention of collectors of customs is drawn to the provisions of section 4575 of the Revised Statutes, whereby they are relieved of the duty of giving a true and certified copy of the shipping articles containing a list of the crew of any vessel bound on a foreign voyage.

The section cited requires the owners of every such vessel to obtain the copy from the shipping commissioner, or officer acting as such, in the district from which the clearance is made.

The crew-lists of such vessels must be delivered to the collector of customs as heretofore, and a certified copy be given in each case to the captain.—(Circular, September 7, 1874.)

(1942.)

Embroidered patterns, slipper-patterns, and the like.

Slipper-patterns and other worsted embroideries, or embroidered patterns, being cotton canvas on which patterns in worsted are worked for various purposes, are chargeable with duty as manufactures of wool or worsted at the proper rates per pound and ad valorem prescribed for such manufactures, respectively.-(Letter to Collector, New York, September 7, 1874.) Appeal, 9002 b.

(1943.)

Duty on silk goods, silk less than chief value.

It being reported that duty at the rate of 60 per cent. has been charged at New York on goods containing less than chief value of silk, and under supposed authority of section 2499 of Title 33, act of June 22, 1874, the Department does not hold that section to be operative against other and positive provisions of the law, but that it is to be construed liberally, and chiefly in its application to manufactures of mixed materials, as to which its effect is only to classify these fabrics with one or another defined class, to which class the article in question is most nearly assimilated. Thus silk-mixed goods of which silk is the component material of chief value, and dutiable at 50 per cent. ad valorem, may receive accession from goods substantially the same in character and uses, but in which silk may be in some degree less than chief value. On the other hand, slight silk mixtures in cottons or linens, which are not essentially different in texture, mode of manufacture, and uses from cottons and linens containing no silk, will be classified for duty as cottons and as linens, respectively. The law in regard to silk goods proper is not subject to new construction, nor that as to woolen or worsted goods, or goods containing any portion of wool or worsted.

A further application of the section above cited relates to certain cottons heretofore considered as not being embraced in the act of March 3, 1865, being under 100 threads to the square inch, and not finer and lighter than the goods described in the first clause of that act. These have in some cases been admitted to the square-yard duty imposed in the acts of 1861 and 1867, or to 35 per cent. ad valorem, as not provided for. By the present act the force of the acts of 1861 and 1862 entirely fails, and cotton goods essentially identical in character and uses with those described in the first two clauses of the act of March 3, 1865, now Schedule A, act of June 22, 1874, will pay the same duty, although under 100 threads to the square inch; but thin tissues, used only as netting, linings, and open woven goods intended for envel oping and inferior uses, will pay duty at 35 per cent., less 10 per cent., as cotton manufactures not otherwise provided for.-(Letter to Collector, New York, September 7, 1884.)