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DECISIONS UNDER THE ACT OF 1913.

Ginger Root.-The appraiser describes the merchandise in question as ginger root or cargo ginger packed in casks in a solution of salt and vinegar. It was classified as a prepared vegetable at 25 per cent ad valorem under paragraph 200. On the authority of Ab. 37829 the merchandise was held dutiable as ginger root at 1 cent per pound under paragraph 235.-Ab. 38568.

Ginger Root in Brine.-So-called cargo ginger in brine, classified as a prepared vegetable under paragraph 200, was held dutiable as ginger root unground, not preserved or candied (par. 235).—Ab. 37403.

Paprika.-Paragraph 235 classifies peppers of all kinds, at least such as are, generally speaking, spices. This is made quite certain by the fact that, to those peppers made dutiable by preceding acts, this paragraph adds pepper, black or white, which theretofore had been given free entry.

An established administrative practice of classifying paprika as capsicum or red pepper under former tariff acts, the precise language of the former acts having been reenacted by paragraph 235, tariff act of 1913, furnishes reason for so classifying it under the act of 1913.

Paprika, not being provided for eo nomine by the tariff act of 1913, being in fact a capsicum or red pepper, and not being shown to be commercially designated otherwise, is dutiable as such under paragraph 235. Being ground, it is subject to the additional ad valorem duty of 20 per cent imposed by the paragraph on ground spices. It is not classifiable under paragraph 385 as a nonenumerated article, unmanufactured, or in whole or in part manufactured.— Vandegrift & Co. v. U. S. (Ct. Cust. Appls.), T. D. 37121; (G. A. 7854) T. D. 36163 affirmed.

DECISIONS UNDER THE ACT OF 1909.

Pimiento. The commodity in question here is a ground red pepper, being invoiced as "Spanish pimenton." It is known as the Spanish pepper or pimiento. The term is sometimes confused with pimento, which is allspice. See G. A. 6667 (T. D. 28427). We think this merchandise is dutiable under the provision in paragraph 298 for "capsicum or red pepper."-Ab. 27185 (T. D. 32031).

Salted Ginger Root, assessed as a prepared vegetable under paragraph 252, was held free of duty as ginger root unground and not preserved or candied (par. 679). G. A. 6511 (T. D. 27799) followed.-Ab. 33666 (T. D. 33763).

DECISIONS UNDER THE ACT OF 1897.

Capsicum or Red Peppers.-The dried pods or fruit of the red pepper, a plant of the genus Capsicum, are dutiable under the provision for “capsicum or red pepper, or cayenne pepper," in paragraph 287, and not as vegetables in their natural state under paragraph 257.-T. D. 26957 (G. A. 6248).

Dried Paprika Pods.-Whole dried paprika pods classified under paragraph 287, relating to capsicum, red pepper, and cayenne pepper, were claimed to be dutiable under section 6 (unenumerated articles) or to be free of duty under paragraph 667, relating to pepper, black or white, and pimento unground." Protest overruled.-Ab. 22126 (T. D. 30111).

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Pepper Shells Pulverized.—Pepper shells in the form of a powder produced by the decortication of the pepper berry are not free of duty as "unground" pepper under paragraph 667, but are dutiable as spices not specially

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provided for " under paragraph 287.-Frame v. U. S. (C. C. A.), T. D. 27804; T. D. 27004 (C. C.) and (G. A. 6045) T. D. 26374 affirmed.

Ground Red Pepper Prepared With Oil.-The merchandise was assessed under paragraph 287, relating to spices not specially provided for, and was claimed to be dutiable under the provision in the same paragraph for capsicum or red pepper. Protest sustained.-Ab. 20125.

Pepper Shells free as pepper unground under paragraph 667. Judicial affirmance of G. A. 4230.—T. D. 20846 (G. A. 4382).

Spent Ginger, which is a by-product resulting from the cracking and distillation of ginger root, and is in the form of caked particles, due in part to the cracking and in part to disintegration, is held to be free of duty under paragraph 667, covering "ginger root, unground."-German v. U. S. (C. C. A.), T. D. 25994; T. D. 25025 (C. C.) reversed.

DECISIONS UNDER THE ACT OF 1894.

Chillies is dutiable as capsicum, unground, and not as a vegetable in its natural state nor as a nonedible drug.

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C. C. A. (Fed. Rep., 59, 447) held that under the act of 1890 “ chillies," which had been assessed with duty as cayenne pepper, unground," under paragraph 326 were not so dutiable, but were exempt from duty as nonedible spices under paragraph 560. It was found that the merchandise was not cayenne papper, unground.

But the status of the article under the present act is different.

Paragraph

235, which takes the place of paragraph 326 of the tariff of 1890, provides for "capsicum or red pepper, unground," and not for cayenne pepper; and paragraph 470 exempts from duty only such nonedible spices as are drugs.-T. D. 15475 (G. A. 2824).

Mustard in Bottles, ground, preserved, or prepared, is more specially described as mustard than as a sauce.-T. D. 16816 (G. A. 3335).

DECISIONS UNDER THE ACT OF 1890.

French mustard held dutiable as a sauce.-T. D. 13080 (G. A. 1585). Thyme and similar herbs, ground and in bottles, dutiable at 4 cents a pound and the bottles at 40 per cent, and not as vegetables in their natural state nor as prepared vegetables.-T. D. 14615 (G. A. 2373).

236. Vinegar, 4 cents per proof gallon. The standard proof for 1913 vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar. 299. Vinegar, 7 cents per proof gallon. The standard proof for 1909 vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar.

288. Vinegar, 74 cents per proof gallon. The standard proof for vinegar 1897 shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar.

236. Vinegar, 74 cents per gallon. The standard for vinegar shall be 1894 taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar.

327. Vinegar, 73 cents per gallon. The standard for vinegar shall be 1890 taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar.

289. Vinegar, 74 cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate 1883 of potash to neutralize one ounce troy of vinegar; and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard.

DECISIONS UNDER THE ACT OF 1913.

Wine Vinegar.-A commodity containing 9.25 per cent of alcohol and 2.40 per cent of acetic acid, requiring 19.44 grains of potassic bicarbonate to neutralize 1 troy ounce, classified as wine under paragraph 244, was claimed to be dutiable as vinegar (par. 236). Protest overruled.-Ab. 37781.

DECISIONS UNDER THE ACT OF 1909.

Black Currant Vinegar, assessed as fruit sirup under paragraph 310, was claimed to be dutiable as vinegar (par. 299). Protest overruled. Ab. 26397 (T. D. 31832) followed.-Ab. 29574 (T. D. 32780).

Raspberry Vinegar.-As to whether it is a vinegar, we are left to the testimony, which assumes to show a commercial designation to that effect-that is, to the effect that it is a raspberry vinegar. From an inspection of the sample, however, we are clear that it can not be used as a vinegar as vinegar is used and known and understood in the culinary world. It is too thick, and too much sweetening is contained in it in proportion to the amount of acidity. If it has been known and used as "raspberry vinegar," then "raspberry vinegar " is a different commodity from the vinegar known and mentioned in the statute in paragraph 299. We therefore hold it is not vinegar such as is covered by the statute, and overrule the protests.-Ab. 26397 (T. D. 31832).

Below Standard Strength.-The merchandise in question was vinegar, classified under paragraph 299. It was held that where the acidity is less than the standard amount mentioned in the statute duty should be assessed as of the standard strength.-Ab. 32176 (T. D. 33389).

DECISIONS UNDER THE ACT OF 1897.

Wine-Vinegar.

Vinegar has certain well-known characteristics, prominent among which are that it is low in alcoholic strength and high in acetic acid.

In Ab. 21573 (T. D. 29906) we held a similar commodity to be wine dutiable under paragraph 296. The records in the present cases tend in our opinion to substantiate our previous decision.-Ab. 22591 (T. D. 30294).

DECISIONS UNDER THE ACT OF 1894.

Concentrated Vinegar.—The duty of 73 cents per gallon accrues on vinegar of the standard strength and less, and vinegar above the standard strength is subject to said duty and in addition one thirty-fifth of 74 cents per gallon for each grain of bicarbonate of potash in excess of 35 grains required to neutralize 1 ounce troy.-Dept. Order (T. D. 15643).

DECISIONS UNDER THE ACT OF 1890.

Vinegar.—Additional duty should be levied on vinegar in proportion to its strength in excess of the standard named.-T. D. 13075 (G. A. 1580).

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SCHEDULE H-SPIRITS, WINES, AND OTHER

BEVERAGES.

237. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this section, $2.60 per proof gallon.

300. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this section, $2.60 per proof gallon.

289. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this Act, $2.25 per proof gallon.

237. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this Act, $1.80 per proof gallon,

329. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this Act, $2.50 per proof gallon.

101. Distilled spirits, containing 50 per centum of anhydrous alcohol, $1 per gallon.

102. Alcohol, containing 94 per centum anhydrous alcohol, $2 per 1883 gallon.

311. Brandy and other spirits manufactured or distilled from grain or other materials, and not specifically enumerated or provided for in this Act, $2 per proof gallon;

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DECISIONS UNDER THE ACT OF 1894.

No Allowance for Evaporation.-Brandies, wines, and other liquors imported and placed in warehouse. Under section 20, act of June 10, 1890, as amended by section 54 of this act, no allowance can be made for evaporation while in bonded warehouse.-T. D. 15400 (G. A. 2794).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Brandy and Other Liquors.-The duty on brandy and other liquors is to be assessed only on the quantity imported and not that shown by the invoices; but as this act lays upon it an ad valorem duty, the allowance for leakage of 2 per cent of the quantity gauged can not be made under sections 59 of the collection act of 1799 (1 Stat., 672) because that law applied only to liquors subject to duty by the gallon.-Schuchardt v. Lawrence (3 Blatchf., 397; 21 Fed. Cas., 747).-Lawrence v. Caswell, 13 How., 488.

238. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue: Provided, That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed 1913 by existing law or regulations: And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose lows similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States; and any brandy or other spirituous or distilled liquor imported in a cask of less capacity than ten gallona from any country shall be forfeited to the United States.

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