In construing the provision in paragraph 232 for “rice broken which will pass through a sieve known commercially as number twelve wire sieve," Held that, there being several different styles of sieves of this designation, with meshes of different capacity, it was legal for the Secretary of the Treasury to select one of them for the use of customs officers, even though not the kind most favorable to the importers, and that broken rice which would not pass through such sieve, though it would through another kind known commercially as "number twelve wire sieve," is not within the above provision.-Wakem v. U. S. (C. C.), T. D. 27395; (G. A. 5350) T. D. 24492 reversed. Rice Flour.-Ground rice in the form of a flour, known as rice flour, is dutiable at one-fourth of 1 cent per pound, under the provision for "rice flour in paragraph 232, and not, even if suitable for such use, at 14 cents per pound under paragraph 285 as a preparation 'fit for use as starch." Chew Hing Lung v. Wise (20 Sup. Ct. Rep., 320); In re Shallus (G. A. 4661) followed.— T. D. 22229 (G. A. 4709). Seed Rice dutiable as paddy at three-fourths of 1 cent per pound, under paragraph 232.-T. D. 21082 (G. A. 4429). DECISIONS UNDER THE ACT OF 1894. Brown Rice.-The article known as "brown Japan rice," with the outer hull of " paddy removed, and which consists of rice with the inner or yellow cuticle still on the grain, is dutiable as uncleaned rice under paragraph 193.-T. Cleaned Rice.-The specific descriptions in this paragraph are intended to define all kinds of imported rice, and, accordingly, rice from which not only the outer hull, but also the inner cuticle, has been removed, though commercially known prior to this act as uncleaned rice, is not entitled to be classified as such, but is dutiable as cleaned rice. Sustaining T. D. 16957 (G. A. 3385). Talmage v. U. S. (C. C. A.), 80 Fed. Rep., 887. Patna Rice.-Patna or Bengal rice, which contains 5 per cent of rice polish, the outer hull having been removed and also the inner cuticle, is dutiable as cleaned rice and not as uncleaned rice nor under section 3 as a nonenumerated article. The alternative phrase "or rice free of the outer hull and still having the inner cuticle on" is intended as a legislative definition of uncleaned rice. T. D. 16957 (G. A. 3385). DECISIONS UNDER THE ACT OF 1890. Patna rice with the husk, cuticle, and bran removed, still containing rice dust or rice polish, sometimes called rice flour, in quantities of from 1 to 15 per cent, is cleaned rice. (T. D. 12253, G. A. 1067).—T. D. 13231 (G. A. 1652). DECISIONS UNDER THE ACT OF 1883. Rice, Ground.-Where an importer has caused rice to be ground before shipment into granules of sufficient fineness to entitle it, under the rulings of the Treasury Department, to be entered at a lower rate of duty than unground rice, the cost of granulation forms part of the dutiable value of the article and can not be deducted by the importer under section 7, act of 1883, as a nondutiable charge.-Bullock v. Magone, 39 Fed. Rep., 191. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Patna Rice of which the hull and inner cuticle had been removed, and Siam rice which had been hulled, sifted, and cleaned, is uncleaned rice and subject to the duty appropriate thereto. This ruling reverses the decisions of June 14, 1865, October 15, 1866, and December 3, 1874 (T. D. 2026).-Dept. Order (T. D. 3137). 1913 194. Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component material of chief value, 25 per centum ad valorem. 244. * biscuits, wafers, cakes, and other baked articles, by whatever name known, composed in whole or in part of eggs, or any kind of flour or meal, or other material, combined with chocolate, and without regard 1909 nuts, fruit, or confectionery of any kind, 1897 to the component material of chief value, valued at 15 cents per pound or less, 3 cents per pound and 15 per centum ad valorem; valued at more than 15 cents per pound, 50 per centum ad valorem. (Not enumerated.) Biscuits Containing Fruit or Confectionery.-The merchandise in question consists of small square and round baked articles made of two layers of sweetened biscuit, the upper layer of which is cut into fancy figures, leaving openings through the same. Between the layers is placed a quantity of some mixture of sugar and fruit, making a sort of paste or jelly. When the parts of the biscuits are squeezed together this substance protrudes somewhat through the openings in the upper layer. They were held dutiable as biscuits containing fruit or confectionery under paragraph 194, as classified.-Ab. 37304. Honey Cakes or So-Called Gingerbread.-There is no testimony as to the characteristics of the articles nor are there any samples. But from the appraiser's statement it is concluded the goods do not contain chocolate, nuts, fruit, or confectionery of any kind and are so excluded from paragraph 194. In paragraph 194 Congress laid a special rate of duty upon "biscuits, bread, wafers, cakes, and other baked articles, and puddings," when these contain certain prescribed ingredients. In paragraph 417 Congress admitted "biscuits, bread, and wafers" free of duty if they did not contain the ingredients enumerated in paragraph 194. The free-list provision, however, makes no reference to "cakes and other baked articles, and puddings." These articles, when baked without chocolate, nuts, fruit, or confectionery of any kind, seem to be left to the residuary enumeration of paragraph 385.-U. S. v. Neuman & Schwiers Co. (Ct. Cust. Appls.), T. D. 35467; G. A. Ab. 37192 reversed. Sugar Wafers.-Huntley & Palmer "sugar wafers," consisting of two thin layers of baked material, between which is a sweet filling composed of sugar, water, flavoring, and perhaps some egg, are dutiable under the provision in paragraph 194 for "wafers containing confectionery," and are not free of duty under paragraph 417 as "wafers not specially provided for.” Not appealed.-T. D. 34627 (G. A. 7584). Sweetened Biscuit-Negligible Quantity of Fruit.-We estimate from the evidence and an inspection of the sample that about 24 per cent of the whole commodity contains fruit. Just why the currants are put into this small percentage of cakes is not easily determined, as they do not appear to add anything to the desirability or to the taste of the commodity. It is possible that duty should be assessed upon the 24 per cent, but we are inclined to hold, and do hold, that this quantity is so small it should be neglected in ascertaining the amount of duty in this case.-Ab. 37845. These biscuits, surfaced with icing, "contain" the icing, and this icing constitutes confectionery. It is not necessary that it should be made up into forms before it can be so classed. They are dutiable under paragraph 194.—U. S. v. Meadows & Co. (Ct. Cust. Appls.), T. D. 35177; (G. A. 7584) T. D. 34627 reversed. DECISIONS UNDER THE ACT OF 1909. Plum Pudding. It is clear to our mind that this commodity would be dutiable under the second clause of paragraph 244 were it a baked article. It seems, however, that it is, when treated by any cooking process, steamed or boiled. Its component materials would clearly place it under paragraph 244 with "articles, by whatever name known, composed in whole or in part of eggs, or any kind of flour or meal, or other material, when sweetened with sugar, honey, molasses, or other material, or combined with chocolate, nuts, fruit, or confectionery of any kind, or both so sweetened and combined, without regard to the component material of chief value." We think this pudding should be assessed (by reason of the similitude, par. 481) under paragraph 244 at the appropriate rate according to its value, because we find it is similar, both in component materials and in use, to the articles enumerated under paragraph 244.-Ab. 25126 (T. D. 31429). DECISIONS UNDER THE ACT OF 1897. 66 66 Marchpane or Marzipan.-The edible article known variously as marchpane," marzipan," or "marcipan," which consists of a composition of flour, sugar, almonds, etc., made in fancy forms, as cakes, berries, etc., is not a comfit or sweetmeat, but confectionery, and dutiable as such under paragraph 212.-T. D. 23115 (G. A. 4944). Panforte. The importer contended that the merchandise was dutiable as an unenumerated manufactured article under section 6. Protest sustained. According to the evidence it is in the shape of round flat cakes composed of wheat flour, almonds, pieces of citron, and egg albumen, the upper surface being sprinkled with sugar. A somewhat similar commodity, known as marchpane or marzipan, was passed upon by the board in G. A. 4944 (T. D. 23115), and was held to be confectionery; but in that case the evidence showed there was a large percentage of sugar.-Ab. 17828 (T. D. 28653). Chocolate Pastry.-Goods classified as confectionery under paragraph 212, were claimed to be dutiable under section 6 (unenumerated manufactured articles). The merchandise in question is a tart or cake consisting of thick layers of chocolate with alternate layers of pastry. An analysis of the importers' sample shows sweet chocolate to constitute considerably more than 50 per cent of the article. Sweet chocolate is therefore the component of chief value. This fact would, in accordance with the above-quoted provision of section 7, require classification of the merchandise under paragraph 281, relating to "chocolate, prepared or manufactured."-Ab. 20558 (T. D. 29516). Fancy Wafers. Certain bakery products, in the form of biscuits, thin wafers, and fancy forms (such as almonds, acorns, etc.), composed of pastry, together with, in most instances, a sweetened filling, held to be dutiable under section 6 as nonenumerated manufactured articles, at 20 per cent ad valorem, rather than under the provision for sugar candy and all confectionery," in paragraph 212.-T. D. 28172 (G. A. 6591). 66 66 Wafers or biscuits containing a large proportion of sweetening and a small proportion of pastry, Held not to be dutiable as confectionery" under paragraph 212, either directly or by similitude, but to be dutiable as unenumerated manufactured articles under section 6.-U. S. v. Meadows (C. C. A.), T. D. 28004; T. D. 27448 (C. C.) and (G. A. 5830) T. D. 25731 affirmed. 1913 1909 1897 1894 1890 1883 195. Butter and butter substitutes, 2 cents per pound. DECISIONS UNDER THE ACT OF 1897. Ghee is dutiable under paragraph 236, relating to "butter, and substitutes therefor."-Sahadi v. U. S. (C. C. A.), T. D. 28546; T. D. 27770 (C. C.) and (G. A. 6307) T. D. 27180 affirmed. 1913 1909 196. Cheese and substitutes therefor, 20 per centum ad valorem. 246. Cheese, and substitutes therefor, 6 cents per pound. 1897 237. Cheese, and substitutes therefor, 6 cents per pound. 1913 1909 197. Beans, and lentils, not specially provided for, 25 cents per bushel of sixty pounds. 249. Beans, 45 cents per bushel of sixty pounds. Dry Beans in Tins.-Ordinary dry, white beans, put up in cylindrical tin cans, not hermetically sealed, of a capacity of 4 to 6 gallons, and containing from 20 to 30 pounds of beans, are not dutiable under paragraph 199 as "beans prepared or preserved, or contained in tins, jars, bottles, or similar packages," but under paragraph 197 as "beans, not specially provided for, 25 cents per bushel of 60 pounds." Tins of a capacity of 4 to 6 gallons are not ejusdem generis with "tins, jars, bottles, or similar packages" mentioned in paragraph 199.-T. D. 36034 (G. A. DECISIONS UNDER THE ACT OF 1909. "Azuki."-Protests overruled as to "azuki " classified as beans under paragraph 249 and claimed dutiable as pease (par. 262).-Ab. 34470. "Daizu.”—The board has heretofore held that the soy bean should be classified as a bean. See Ab. 30426 (T. D. 32926). This view is also upheld by the report from the Department of Agriculture, which states that botanically the department would hold this commodity is a bean rather than a pea.-Ab. 34469 (T. D. 34069). DECISIONS UNDER THE ACT OF 1897. Seed Beans.-As paragraph 240 provides for "beans" without limitation as to kind we are of the opinion that said paragraph furnishes a more definite and specific classification for the goods in question than the general provision in paragraph 254 for "seeds not specially provided for." Note G. A. 594 (T. D. 11235).-Ab. 21608 (T. D. 29922). DECISIONS UNDER THE ACT OF 1894. String Beans are dutiable as beans and not as vegetables.-T. D. 18523 (G. A. 3979). DECISIONS UNDER THE ACT OF 1890. Lentils.-The goods here subject of protest are vegetables in their natural state, well known in commerce as lentils. They are not commercially known as peas, nor as beans.-T. D. 15115 (G. A. 2641). DECISIONS UNDER THE ACT OF 1883. Lentils and Beans.-Lentils and white medium beans in a dry state, both mature and ordinarily used for food, though sometimes sold for seed, are dutiable as vegetables.-Sonn v. Magone, 159 U. S., 417. 1913 198. Beets of all kinds, 5 per centum ad valorem. 1909 250. Beets, 25 per centum ad valorem; sugar beets, 10 per centum ad valorem. Beets in Tins.-Beets, whole or sliced, in hermetically sealed tins, dutiable as vegetables, cut, sliced, or prepared at 25 per cent ad valorem. Note T. D. 30775.-Dept. Order (T. D. 35259). DECISIONS UNDER THE ACT OF 1897. Beets Sliced and Dried dutiable at 40 per cent ad valorem under paragraph 241 as prepared vegetables.-T. D. 20172 (G. A. 4290), |