1897

xylol

* naphtol * * * resorcin foregoing not medicinal and not colors or dyes. (Free.)

benzol, toluol,

; all the

Beta Naphthal.-Beta naphthal classified as a medicinal preparation under paragraph 65, was claimed to be used only by rubber manufacturers and entitled to free entry as a product of coal-tar naphthal (par. 536). Protest overruled, the board findings the commodity here under consideration is used in medicine as an antiseptic and is different from alpha naphthal or naphthol.-Ab. 36071 (T. D. 34629).

Solvent Naphtha.-Xylol and solvent naphtha are not synonymous terms. Merchandise invoiced as solvent naphtha dutiable as a coal-tar preparation under paragraph 15.-Dept. Order (T. D. 30530).

DECISIONS UNDER THE ACT OF 1897.

Merchandise invoiced as "solvent naphtha and classified as a coal-tar preparation under paragraph 15, was claimed to be free of duty under paragrah 524 as xylol. Protest sustained, the board finding xylol to be the chemical name for solvent naphtha.-Ab. 22195 (T. D. 30142).

DECISIONS UNDER THE ACT OF 1894.

Coal-tar Products-Benzole.-Benzole is free as a coal-tar product and not dutiable as a chemical compound. It is found, however, to be a coal-tar preparation and a chemical compound.-T. D. 16203 (G. A. 3082).

DECISIONS UNDER THE ACT OF 1890.

Carbolic Acid-Certain so-called crude.-A liquid distillate of coal tar, a chemical compound or combination of compounds, and a coal-tar preparation not a color or dye, held to be a fractional distillate and not free as an acid.T. D. 13882 (G. A. 2035).

Crude Light Oil.-A product of the destructive distillation of coal, a redistillation of coal tar, held to be dutiable as distilled oil.-T. D. 11983 (G. A. 896). Resorcine is a chemical compound and a coal-tar preparation not a color or dye.-T. D. 15126 (G. A. 2652) ; T. D. 13597 (G. A. 1869); T. D. 11063 (G. A. 506); T. D. 13701 (G. A. 1939).

23. Coal-tar products known as anilin oil and salts, toluidine, xylidin, cumidin, binitrotuluol, binitrobenzol, benzidin, tolidin, dianisidin, naphtylamin, diphenylamin, benzaldehyde, benzyl chloride, nitro-benzol and nitrotoluol, naphty laminsulfoacids and their sodium or potassium salts, 1913 nahpthosulfoacids and their sodium or potassium salts, amidonaphtolsulfoacids and their sodium or potassium salts, amidosalicylic acid, binitrochlorbenzol, diamidostilbendisulfoacid, metanilic acid, paranitranilin, dimethylanilin; all the foregoing not medicinal and not colors or dyes, 10 per centum ad valorem.

60690°-18-VOL 1-4

1909

491. Aniline salts. (Free.)

* * *

536. Coal tar * * products, known as toluidine, xylidin, cumidin, binitrotoluol, binitrobenzol, benzidin, tolidin, dianisidin, * * naphtylamin, diphenylamin, benzaldehyde, benzyl chloride, nitro-benzol, and nitrotoluol, naphtylaminsulfoacids and their sodium or potassium salts, naphtolsulfoacids and their sodium or potassium salts, amidonaphtolsulfoacids and their sodium or potassium salts, amidosalicylic acid, binitrochlorbenzol, diamidostilbendisulfoacid, metanilic acid, paranitranilin, dimethylanilin; all the foregoing not medicinal and not colors or dyes. (Free.)

dine, xylidin, cumidin, binitrotoluol, binitrobenzol, benzidin, tolidin, 1897 dianisidin, naphtylamin, diphenylamin, benzaldehyde, benzyl * nitro-benzol, and nitro-toluol; all the foregoing not

chloride,

# *

*

{

559. Aniline, crude.

(Free.)

(Free.)

(Free.)

605. Aniline salts or black salts and black tares. (Free.)

DECISIONS UNDER THE ACT OF 1897.

Binitrotoluol, reduced, and sodium of amido naphthol sulpho acid are coaltar products, not colors or dyes, and not medicinal. Certain other coal-tar products held to be dyes or colors.-T. D. 23314 (G. A. 5001).

Free Benzidin Base, a product of coal tar, not diazotized or azotized, and which is intended for use in the production of substantive azo dyes, is free as benzidin.-T. D. 22110 (G. A. 4683).

DECISIONS UNDER THE ACT OF 1894.

Mirbane, alias Oil of Mirbane, alias Nitrobenzole and Binitrobenzole.— Mirbane, oil of mirbane, and nitrobenzole are free and not dutiable as medicinal coal-tar preparations-T. D. 16410 (G. A. 3199).

DECISIONS UNDER THE ACT OF 1890.

Betanaphthylamine is a chemical compound and a coal-tar preparation not a color or dye.-T. D. 13566 (G. A. 1838).

Diphenylamine is a chemical compound and a coal-tar preparation not a color or dye.-T. D. 13580 (G. A. 1852).

Fluorate of Aniline is free as aniline salt and not dutiable as a coal-tar preparation not a color or dye.-T. D. 15129 (G. A. 2655).

Naphthalin Sulphonic Acid is not free as an acid.—T. D. 12224 (G. A. 1038). Naphthylamine Disulphonic Acid is a chemical compound, a coal-tar prepparation not a color or dye, and is dutiable as a coal-tar preparation and not as a coal-tar color or dye nor as a chemical compound, nor is it free as an acid.-T. D. 14816 (G. A. 2499).

Nitro Toluol and Dimethyl Aniline are chemical compounds and coal-tar preparations, the dominant characteristic elements thereof being derived from coal tar; the same are not colors or dyes.-T. D. 13601 (G. A. 1873).

Oil of Marbane or nitrobenzole, which is in fact a preparation of coal tar and is not known commercially as an essential oil, is dutiable as a coal-tar preparation and not as an essential oil or chemical compound. T. D. 12845, G. A. 1441, reversed.-Matheson & Co. v. U. S. (C. C.), 90 Fed. Rep., 275.

Orthotoluidin, a chemical compound, a coal-tar preparation and commercially known as aniline oil, is free as such oil and not dutiable as a preparation of coal tar.-T. D. 15395 (G. A. 2789).

Paranitranalin is dutiable as a coal-tar preparation not a color or dye and not as a coal-tar color or dye nor as a chemical compound.-T. D. 15976 (G. A. 3000); T. D. 14821 (G. A. 2504); T. D. 15974 (G. A. 2998).

Toluidine Base is a chemical compound and a coal-tar preparation not a color or dye.-T. D. 13570 (G. A. 1842).

DECISIONS UNDER THE ACT OF 1883.

Naphthol Sulpho Acid is a chemical salt.-T. D. 10491 (G. A. 141). Nitrobenzole, being a manufacture from benzole and nitric acid and a nonenumerated article, is dutiable under this section.-Murphy v. Arnson, 96 U. S. 131.

1913 24. Cobalt, oxide of, 10 cents per pound.

25. Collodion and all other liquid solutions of pyroxylin, or of other cellulose esters, or of cellulose, 15 per centum ad valorem; compounds of pyroxlin or of other cellulose esters, whether known as celluloid or by any other name, if in blocks, sheets, rods, tubes, or other forms not 1913 polished, wholly or partly, and not made into finished or partly finished articles, 25 per centum ad valorem; if polished, wholly or partly, or if finished or partly finished articles, of which collodion or any compound of pyroxylin or other cellulose esters, by whatever name known, is the component material of chief value, 40 per centum ad valorem.

17. Collodion and all compounds of pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, 40 cents per pound; if in blocks, sheets, rods, tubes, or other forms, not polished, wholly or partly, and not made up into finished or partly finished articles, 1909 45 cents per pound; if polished, wholly or partly, or if finished or partly finished articles, except moving-picture films, of which collodion or any compound of pyroxylin or of other cellulose esters, by whatever name known, is the component material of chief value, 65 cents per pound and 30 per centum ad valorem.

1897

1894

17. Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, 50 cents per pound; rolled or in sheets, unpolished, and not made up into articles, 60 cents per pound; if in finished or partly finished articles, and articles of which collodion or any compound of pyroxylin is the component material of chief value, 65 cents per pound and 25 per centum ad valorem.

15. Collodion and all compounds of pyroxylin, by whatever name known, 40 cents per pound; rolled or in sheets, but not made up into articles, 50 cents per pound; if in finished or partly finished articles, 45 per centum ad valorem.

1890

1883

21. Collodion and all compounds of pyroxylin, by whatever name known, 50 cents per pound; rolled or in sheets, but not made up into articles, 60 cents per pound; if in finished or partly finished articles, 60 cents per pound and 25 per centum ad valorem.

105. Collodion, and all compounds of pyroxylin, by whatever name known, 50 cents per pound; rolled or in sheets, but not made up into articles, 60 cents per pound; and when in finished or partly finished articles, 60 cents per pound and 25 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Celluloid Martingale Rings and Loops.-Rings and loops (sometimes used by babies when teething, but used chiefly to decorate or ornament harness, and cccasionally on martingales or spreaders) which are not essential to a complete harness or saddle-many harnesses and saddles being sold without them-are not free of duty as "harness, saddles, and saddlery, in sets or in parts, finished or unfinished' under paragraph 530, but are dutiable as manufactures of pyroxylin not specially provided for at 40 per cent ad valorem under paragraph 25.-T. D. 35529 (G. A. 7739).

Celluloid Polished in Process of Manufacture.--Celluloid sheets, tubes, and rods, which have not been subjected to any process designed to polish them, but which may have been polished to some extent as an incident to their undergoing a process for smoothing and straightening them, are dutiable at 25 per cent ad valorem as "not polished wholly or partly," under the second clause of paragraph 25.-U. S. v. M. G. Cohn Co. (Ct. Cust. Appls.) T. D. 35979; (G. A. 7701) T. D. 35245 affirmed.

Celluloid or Pyroxylin Sheets, cut from a block of plastic material, seasoned, and then straightened by pressing several sheets together with " hydraulic press, are not polished within the meaning of the last clause of paragraph 25, nor are they finished articles within the meaning of that clause, but should be classified under the second clause of said paragraph, covering blocks, sheets, rods, and tubes, not polished, wholly or partly, and not made into finished or partly finished articles, at 25 per cent ad valorem. Semble as to rods and tubes molded from a block and not polished. Junge v. Hedden (146 U. S., 233) and U. S. v. Eschwege (98 Fed., 600) distinguished.-T. D. 35245 (G. A. 7701).

DECISIONS UNDER THE ACT OF 1909.

Articles Composed in Chief Value of Celluloid.-Articles composed of two or more component parts, one of which is celluloid, and the latter the component of chief value therein, are dutiable under paragraph 17 at the rate of 65 cents per pound and 30 per cent ad valorem on the total weight and value of such articles.-T. D. 31296 (G. A. 7167).

Articles Made Wholly of Celluloid are dutiable as finished or partly finished articles of which collodion or any compound of pyroxylin or of other cellulose esters is the component material of chief value at 65 cents per pound and 30 per cent ad valorem under paragraph 17. Cauvigny Brush Co. v. U. S. (1 Ct. Cust. Appls., 118; T. D. 31118) followed.-T. D. 31849 (G. A. 7269).

The provision in paragraph 17, for finished or partly finished articles of which collodion or any compound of pyroxylin or of other cellulose esters is the component material of chief value, includes finished or partly finished articles composed entirely thereof.-T. D. 30634 (G. A. 7022).

Combs, boxes, and handles made wholly or pyroxylin or celluloid are dutiable under paragraph 17.-Cauvigny Brush Co. v. U. S. (Ct. Cust. Appls.), T. D. 31118; T. D. 30634 affirmed.

"Emaillite."--A liquid used for rendering aeroplane canvas impervious to moisture and air, assessed as a compound of cellulose esters under paragraph 17, was claimed dutiable as paint (par. 56) or varnish or enamel paint (par. 51). Protest overruled.-Ab. 34318 (T. D. 34026).

DECISIONS UNDER THE ACT OF 1897.

Back and Side Combs composed of celluloid, made to imitate horn or tortoise shell, the top of each decorated by a row of imitation jet ornaments of various sizes and shapes, the faceted surfaces whereof have been ground and polished, pyroxylin (celluloid) the component material of chief value, are dutiable at the rate of 65 cents per pound and 25 per cent ad valorem as articles of pyroxylin under paragraph 17, and not at 60 per cent ad valorem as articles of glass cut under paragraph 100 nor as jewelry under paragraph 431.-T. D. 27423 (G. A. 6383).

Billiard Chalks in Celluloid Boxes.-Boxes made of collodion and containing small pieces of billiard chalk, the boxes being designed to be used with the chalk, are dutiable, with their contents, according to the component material of chief value. U. S. v. Matthews (78 Fed. Rep., 345) cited and followed.-T. D. 22505 (G. A. 4771).

Celluloid Advertising Signs.-Advertising signs composed of metal, cardboard, and celluloid, in which celluloid is the component material of chief value, are dutiable at the rate of 65 cents per pound and 25 per cent ad valorem under paragraph 17, and not at 45 per cent ad valorem under paragraph 193 as manufactures of metal, nor at 25 per cent ad valorem under paragraph 403 as printed matter. Forbes Lithograph Co. v. Worthington (132 U. S., 655) followed.-T. D. 26838 (G. A. 6196).

Duty on Gross Weight of Articles in Chief Value of Celluloid.—The proper construction of paragraph 17 requires that duty should be assessed upon the gross weight of all articles in the construction of which celluloid is the component material of chief value.-T. D. 27347 (G. A. 6368).

Gentlemen's Toilets.-A small mirror, with a collodion frame and back, to which a small collodion mustache comb is attached, and the whole incased in a collodion cover or envelope, are dutiable as articles of which collodion is the component material of chief value. G. A. 3971 followed.-T. D. 21976 (G. A. 4651).

Ping-pong Balls.

Table tennis or ping-pong balls, composed of celluloid, are dutiable at the rate of 65 cents per pound and 25 per cent ad valorem under paragraph 17, and not at 35 per cent ad valorem under paragraph 418 as toys. U. S. v. Strauss (T. D. 25995) followed.-T. D. 26184 (G. A. 5975).

Pyroxylin Rods are found to have been partly finished and therefore dutiable under paragraph 17, relative to pyroxylin compounds "if in partly finished articles."-Rice v. U. S. (C. C.), T. D. 30149; Abs. 21031 and 21141 affirmed. Sheets of Collodion.-Sheets of collodion polished on both sides are dutiable as finished or partly finished articles and not as celluloid rolled or in sheets, unpolished. Reversing the circuit court (91 Fed. Rep., 754) and affirming T. D. 21881, G. A. 4621.—U. S. v. Eschwege (C. C. A.) 98 Fed. Rep., 600.

Umbrella Handles composed wholly of celluloid are dutiable as 'articles of which collodion or any compound of pyroxylin is the component material of chief value," under paragraph 17.—T. D. 23089 (G. A. 4934).