Liquid and Soft Paraffin is free and is not dutiable as distilled oil.-T. D. 17345 (G. A. 3565). Crude Petroleum From Peru is dutiable under paragraph 568, Peru being a country which imposes a duty on petroleum, and is not free as crude bitumen, nor as crude petroleum, nor as assimilating to articles provided for in these two paragraphs, nor as a nonenumerated article.-T. D. 17401 (G. A. 3592). American Fishery, When a Vessel Constitutes an. -The Ocean Trading Co., composed of citizens of the United States, fitted out an American vessel registered at New York and sailing under the American flag. The crew, citizens of the United States, were engaged in fishing for sea turtles in the waters of Central America and canning them on board the vessel. Held, that said vessel constituted an American fishery and the merchandise is free. -T. D. 17257 (G. A. 3519). Vessel cleared for Newfoundland, entered at Fortune Bay and paid duties. Sailed thence to Sound Island, etc., where under existing laws and treaties American vessels have no right to take fish. The master furnished seines and boats and engaged local fishermen to take herring at a certain price per barrel. The local fishermen were no part of the crew and were paid for the fish in money and merchandise. Held, that the fish are salted herring, dutiable under paragraph 210, and are not the product of American fisheries. -T. D. 16721 (G. A. 3309). Fish caught on a scow in foreign waters held not to be the product of American fisheries. -T. D. 15679 (G. A. 2860). Turtle meat from turtles caught in Central American waters by an American crew on an American vessel, owned by a corporation consisting of American citizens, the meat being canned on the vessel, is free as products of American fisheries.-Downing v. U. S., 124 Fed. Rep., 107. DECISIONS UNDER THE ACT OF 1890. Betulinum Oil distilled from birch tar is dutiable as a distilled oil and not free as tar.-T. D. 12333 (G. A. 1105). Oil of Birch Tar, obtained by the redistillation of birch tar, a black, volatile substance with a pungent odor, used to communicate the peculiar fragrance in the preparation of Russia leather, is a distilled oil and is not free as birch tar.-T. D. 12715 (G. Α. 1364). Cod Oil for tanners' use made from the unhealthy and putrid livers and entrails of codfish and allied species and of a dark brown or cherry color is dutiable as other fish oil. -T. D. 12378 (G. Α. 1150). Olive Oil Unfit for Salad Purposes.-Olive oil fit for manufacturing and mechanical purposes, imported for and commonly used for such purposes and rarely used for eating or salad purposes, and then by a small class, mainly Italians, held to be free. -T. D. 13545 (G. A. 1817). Olive Oil from Messina held to be for manufacturing purposes and unfit for eating.-T. D. 11206 (G. A. 565). Soft Paraffin, a white, inodorous, tasteless, semisolid substance, is free.T. D. 11884 (G. A. 875). Parafinum Liq. Ph. G. -The clear oily liquid described in the German Pharmacopeia as "Parafinum Liq. Ph. G.," and consisting of a mixture of the higher fluid members of the paraffin series of hydrocarbons, is free and not dutiable as products or preparations known as alkalies, distilled oils, etc. Reversing the circuit court. Shoellkopf, Hartford & MacLagan v. U. S. (С. С. А.), 71 Fed. Rep., 694. Petroleum Residuum, obtained from the distillation of petroleum, is dutiable as a nonenumerated manufactured article and not under paragraph 19 (1890) as coal-tar preparation, paragraph 76 as a chemical compound, etc., nor free under paragraph 496 as bitumen, or paragraph 651 as a crude mineral.T. D. 15394 (G. A. 2788). Dressed Frogs-American Caught.-Frogs not admitted free, it not being shown that they are the product of American fisheries. -T. D. 11566 (G. A. 741). DECISIONS UNDER THE ACT OF 1883. Mineral Grease. A semisolid material of mineral origin obtained from petroleum and containing no admixture of fatty oil, either animal or vegetable, held dutiable as a distilled oil or an unenumerated manufactured article bearing a similitude to distilled oil and not as a product of coal tar nor as mineral grease.-T. D. 10651 (G. A. 235). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. American Fisheries.-Where whales are caught and oil is manufactured by the crew of an American vessel the oil is not the product of "foreign fishing" within the purview of the revenue laws of the United States, though it has since been owned and brought into port by persons in the foreign service.U. S. v. Burdett (2 Summ., 336), 24 Fed. Cas., 1300. 1 DECISIONS UNDER THE ACT OF 1909. Tallow. The commodity under consideration was assessed for duty as tallow under paragraph 290, and is claimed to be free under paragraph 640 as oleo stearin. It is made from beef fat gathered into tallow, wrapped into a cloth and pressed under a hydraulic press, the commodity expressed being oleo oil and that retained being stearin. In other words, the oleo stearin is the tallow minus the oil. It is used by tanners to rub into leather. The protest is sustained.-Ab. 26311 (T. D. 31813). DECISIONS UNDER THE ACT OF 1894. Oleo Stearin is dutiable as a nonenumerated manufactured article and is not free under paragraph 645 as tallow. -T. D. 16534 (G. A. 3252). 1913 563. Orange and lemon peel, not preserved, candied, or dried. 1890 1883 570. Orange and lemon peel, not preserved, candied, or otherwise prepared. 664. Orange and lemon peel, not preserved, candied, or otherwise prepared. 751. Orange and lemon peel, not preserved, candied, or otherwise prepared. 60690°-18-VOL 168 DECISIONS UNDER THE ACT OF 1897. Orange and Lemon Peel in Brine. In construing paragraphs 267 and 627, respectively providing for orange or lemon peel "preserved " and for the same material "not preserved," Held, that peel in brine, the brine protecting it from decay but not affecting its properties or quality, is not "preserved" and is therefore free of duty under the latter provision as "not preserved."-Causse Manufacturing Co. v. U. S. (C. C.), T. D. 27513; (G. A. 6039) T. D. 26368 reversed. Orange Peel.-Orange peel which becomes dry through exposure to the atmosphere is not dutiable under paragraph 267, providing for "orange peel preserved, candied, or dried," but is free of duty under paragraph 627. G. A. 4161 followed. -T. D. 22020 (G. A. 4660). Orchil.-G. A. 7607 (T. D. 34817) followed holding orchil liquid entitled to free entry under paragraph 642, tariff act of 1909, or paragraph 564, tariff act of 1913.-Ab. 37554. DECISIONS UNDER THE ACT OF 1909. Orchil. A liquid or semiliquid dyestuff known as orchil, orchil liquor, and orchil extract, obtained by maceration from lichens fermented in the presence of ammonia, which on analysis shows traces of sulphur in combination with coloring matter, the sulphur being used only for the purpose of neutralizing the excess ammonia, is entitled to free entry under paragraph 642.-T. D. 34817 (G. A. 7607). Orchil Extract. -Merchandise invoiced as "orchil" and classified as a color under paragraph 56 was held dutiable as a vegetable extract suitable for dyeing (par. 22). -Ab. 28371 (T. D. 32488). DECISIONS UNDER THE ACT OF 1897. Orchil Extract. -Orchil and Persian-berry extracts are not "drugs" within the meaning of paragraph 20 but are dutiable as unenumerated manufactured articles under section 6. Orchil extract is a manufactured article, and is therefore excluded from the provision in paragraph 628 for "orchil, or orchil liquid."-Siegle v. U. S. (C. C.), T. D. 29431; Ab. 17248 (T. D. 28481) affirmed. Orchil obtained from vegetable sources is free of duty under paragraph 628 and is not dutiable under either paragraph 15 or paragraph 58 as a color. T. D. 10082, G. A. 5535 (T. D. 24905), and G. A. 5732 (T. D. 25438) cited; G. A. 6048 (T. D. 26383) distinguished. -T. D. 26665 (G. A. 6133). So-called orchil extract, a sulphonated coloring matter produced from orchil or orchil liquid, which consists of a dark green substance in the form of irregular particles with a metallic luster, is not free of duty under paragraph 628 as "orchil or orchil liquid," but is dutiable under paragraph 58 as a color.-T. D. 26383 (G. Α. 6048). 565. Ores of gold, silver, or nickel, and nickel matte; ores of the platinum metals; sweepings of gold and silver. 1913 1909 629. Ores of gold, silver, gold and silver. or nickel, and nickel matte; sweep or nickel, and nickel matte; sweep ings of gold and silver. 573. Ores of gold, silver, and nickel, and nickel matte. 667. Ores of gold, silver, and nickel, and nickel matte: Provided, That ores of nickel, and nickel matte, containing more than 2 per centum of 1890 copper, shall pay a duty of one-half of 1 cent per pound on the copper 1883 contained therein. 729. Sweepings of silver and gold. 191. Nickel, in ore, matte, or other crude form not ready for consumption in the arts, 15 cents per pound on the nickel contained therein. 752. Ores of gold and silver. 798. Sweepings of silver and gold. DECISIONS UNDER THE ACT OF 1909. Silver Sweepings. The merchandise is sweepings of silver contained in sawdust, and it is imported so that the silver content may be reclaimed. It falls clearly within paragraph 643, providing free entry for "sweepings of gold and silver."-U. S. v. Henderson (Ct. Cust. Appls.), T. D. 34097; (G. A. Ab. 32848) T. D. 33591 affirmed. DECISIONS UNDER THE ACT OF 1890. Silver Ore-Certain Slag or Smelter Waste.-Slag or smelter waste containing 443.55 ounces of silver and 0.371 of an ounce of gold held free as silver ore and not dutiable as waste.-T. D. 12529 (G. A. 1213). 566. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, including jute, hemp, and flax waste, shavings, clip1913 pings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for in this section, including old gunny cloth and old gunny bags, used chiefly for paper making. 644. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, including jute waste, shavings, 1909 clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for in this section, including old gunny cloth and old gunny bags, used chiefly for paper making. 1897 632. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, including jute waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, including old gunny cloth and old gunny bags, fit only to be converted into paper. 1894 577. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old or refuse gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. 1890 670. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old or refuse gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. 691. Esparto or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. 754. Paper stock, crude, of every description, including all grasses, 1883 fibers, rags of all kinds other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny bags, gunny cloth, old or refuse, to be used in making and fit only to be converted into paper, and unfit for any other manufacture, * * *. DECISIONS UNDER THE ACT OF 1909. Mill Sweepings, the wool contents being a negligible quantity, entitled to admission free of duty as paper stock. -Dept. Order (T. D. 33009). Flax Waste. TWO CLASSES OF FLAX WASTE.-Congress has divided all the articles mentioned in paragraph 644 into two classes, (1) those that are used chiefly for paper making, and (2) those used chiefly for other purposes. The onus is on the importer to prove that the sample of the goods falls under the first class. ALL FLAX WASTE NOT FREE.-The statement that the largest percentage of tonnage of flax waste that is imported goes undoubtedly to paper makers, even if true, would not justify the admission of all flax waste to the free list without proof that the particular sample covered by the protest is chiefly used for paper making under paragraph 644.-T. D. 33290 (G. A. 7450). DECISIONS UNDER THE ACT OF 1897. Old Bagging.-Fragments of heavy bagging, cut off bales of wool, and pieces of burlap bagging, such as are ordinarily used for bagging potatoes, wool, etc., fit only to be converted into paper stock, Held to be free of duty under paragraph 632, and not dutiable under paragraph 463 as waste not specially provided for. Train, Smith & Co., G. A. 4406 (T. D. 20960), affirmed in 113 Fed. Rep., 1020 (51 С. С. А., 623), distinguished.-T. D. 24664 (G. A. 5418). Waste Bagging. The importation consisted of small pieces of gunny bagging packed in bales, and appropriate samples of the merchandise were exhibited. The proper classification of these goods could be ascertained without expert knowledge on an inspection of them; and the collector's classification should not be taken as conclusive. The goods were rags and as such entitled to free entry under the tariff act of 1897. Krusi v. U. S. (1 Ct. Cust. Appls., 168; T. D. 31213); Knauth v. U. S. (ibid., 178; T. D. 31216); Train-Smith Co. v. U. S. (140 Fed. Rep., 113).-Shallus v. U. S. (Ct. Cust. Appls.), T. D. 32205; (G. A. Ab. 24670) T. D. 31236 reversed. Cotton Clippings.-Clippings, taken from the seams of knit cotton garments, the surplus cloth being cut off in the process of manufacture, are not dutiable as waste not specially provided for under paragraph 463 at 10 per cent ad valorem, but are free of duty either under paragraph 537 as "cotton waste," or under paragraph 632 as paper stock. Where it is evident that goods are free of duty under one or another paragraph of the free list, it is unnecessary to determine which paragraph is more properly applicable.-T. D. 25433 (G. A. 5730). Flax Card Waste varies in grades, quality, and price, according to the length of the fiber, freedom from shives, and the uses to which it can profitably be put either for manufacturing paper or other products made of flax. Where particular grades or similar flax card waste are shown by the preponderance of evidence to be chiefly used for paper making they are subject to classification under paragraph 644 as free of duty. |