Tariff Handbook

Wantage on ale in casks-Consolidation of hearings.-(1) Consolidation of protests on hearing. It is a matter of discretion with the board to consolidate the hearing of protests when the goods imported are of the same kind and the question of law to be tried is the same, and especially when the importers are the same persons. (2) Allowance for wantage. A minimum allowance will be made of 3 gallons on every hogshead, 2 gallons on every barrel, half hogshead, and kilderkin, and 1 gallon on every firkin which contains Bass's imported ale, caused by reason of failing to fill the casks bung full and of loss by fermentation during the transit to this country. (3) No other allowance permitted. But no deduction will be made for the hops, sediment, and lees which are contained in the casks and are eliminated by a costly process for bottling purposes on this side by the importers. United States General Appraisers. New York. September 9, 1911. (T. D. 31850; G. A. 7270.)

PARAGRAPH 309.

Loeflund's malt extract.-Not "solid or condensed." A fluid malt extract contining no alcohol and about 20 per cent of water, imported in bottles, is dutiable under paragraph 309, act of 1909, as fluid malt extract in bottles, and not as a malt extract, solid or condensed. The latter words, "solid or condensed." are interchangeable terms. United States General Appraisers, New York, February 13, 1912. (T. D. 32269; G. A. 7325.)

PARAGRAPH 310.

No. 24980. Fruit sirup-Molasses.-Protests 438602, etc., of Marrash Bros et al. (New York). WAITE, General Appraiser: The commodity in question is a sirup made by boiling or cooking the juice of grapes. and was assessed as a fruit sirup under paragraph 310, tariff act of 1909. It is claimed to be dutiable as molasses under paragraph 216, or as an unenumerated manufactured article under paragraph 480. Two samples of the commodity have been produced, together with testimony. It appears from inspection to be a thick sirup, and is said to be made from the juice of the grape.

We do not think this commodity is specially provided for in any other place. Under a fair construction of the term we think the article is more specifically provided for as "fruit sirup" than in any other place. Hence we affirm the finding of the collector and overrule the protests. (T. D. 31352.)

(1) Fruit sirup-Molasses. A thick sirup made from grape juice boiled with a particular kind of clay and with yeast is dutiable under the provision in paragraph 310, tariff act of 1909, for " fruit juices and fruit sirup, not specially provided for in this section, containing no alcohol," and is not dutiable under paragraph 216 as "molasses." The molasses which it was intended to cover by the provisions of paragraph 216, tariff act of 1909, is the molasses derived from the manufacture of cane sugar. (2) Commercial designation. In order to show that a term used in the tariff act includes within its commercial meaning an article not ordinarily within its scope it must appear that such commercial designation is the result of usage generally throughout the trade, and not a local usage known only to particular persons. Maddock v. Magone (152 U. S.. 368); Wilkinson v. Greely (29 Fed. Cas., 1259). United States General Appraisers, New York, March 25, 1912. (T. D. 32332; G. A. 7341.)

No. 26348. Raspberry cordial-Fruit juice.-Protest 490932 of W. A. Ross & Bro. (New York).

WAITE, General Appraiser: The commodity in this case is invoiced as "raspberry cordial." The report of the appraiser is to the effect that it is fruit juice boiled with sugar. It is claimed to be dutiable under paragraph 311, tariff act of 1909, which provides for "ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol," at various rates according to the quantity in the bottles. It was assessed for duty as fruit juice under paragraph 310. We are practically left to decide this case upon the sample which was introduced. On inspection of this sample we find it to be a sweetish sirup with a tart or sour taste. We gather from the record and the testimony that it is a substance from which a beverage is made; it can not be used as a beverage in the condition in which it is imported; it can only be used in a highly diluted state, with three or four parts of water to one of the sirup. Hence we conclude it is not a beverage as it is imported; certainly it is not similar to ginger ale.

ginger beer, lemonade, or soda water. We therefore can not sustain the protest. The finding of the collector is, in our judgment, correct. The protest is overruled. (T. D. 31832.)

No. 26453. Raspberry sirup-Fruit juice.-Protest 480118 of A. Steinfeld & Co. (Los Angeles). Opinion by Somerville, G. A. A so-called raspberry sirup manufactured by Crosse & Blackwell, of London, classified under paragraph 303, tariff act of 1909, which provides for cordials and other spirituous beverages, was claimed to be dutiable as a fruit juice (par. 310). Protest sustained. (T. D. 31845.)

No. 29477. Raspberry vinegar-Fruit sirup.-Protest 591694-40969 of G. W. Sheldon & Co. (Chicago). Opinion by Waite, G. A. On the authority of Abstract 26397 (T. D. 31832) raspberry vinegar was held dutiable as a fruit sirup under paragraph 310, tariff act of 1909, as assessed. (T. D. 32760.)

No. 29574. Black currant vinegar-Fruit sirup.-Protest 583249-40704 of Reid, Murdock & Co. (Chicago). Opinion by Waite, G. A. Black currant vinegar, assessed as fruit sirup under paragraph 310, tariff act of 1909, was claimed to be dutiable as vinegar (par. 299). Protest overruled. Abstract 26397 (T. D. 31832) followed. (T. D. 32780.)

PARAGRAPH 311.

Raspberry cordial-Fruit juice.-T. D. 31832, paragraph 310.

PARAGRAPH 313.

Cotton waste.-Cotton waste that has been bleached or by any treatment or process changed from natural cotton waste has been "advanced in value" and is dutiable under the provision in paragraph 313, tariff act of 1909, for "cotton waste manufactured or otherwise advanced in value."-G. A. 7024 (T. D. 30641) modified. United States General Appraisers, New York, October 20, 1910. (T. D. 31001; G. A. 7111.)

Artificial horsehair.-T. D. 32354, paragraph 405.

Cotton-Colton linters.-T. D. 30728, 31277, free, paragraph 548.

Cotton-thread waste.-Cotton waste.-T. D. 31952, 30641, free, paragraph 548.

PARAGRAPH 314.

Embroidery cotton.-Embroidery cotton in small balls, not exceeding 100 yards, properly dutiable at the rate of 6 cents per dozen under the first portion of paragraph 314, tariff act of 1909. Treasury Department, December 9, 1909. (T. D. 30175.)

PARAGRAPH 315.

Figured cottons-Tread count.-In determining the count of threads per square inch of madras muslin, all the warp and filling threads, whether ordinary or other than ordinary, and whether clipped or unclipped, must be counted, in accordance with the provisions of paragraph 320, tariff act of 1909, and it is immaterial that the count may differ in various portions of the fabric. United States General Appraisers, New York, October 25, 1911. (T. D. 31966; G. A. 7289.)

No. 25325. Hat foundations-Cotton cloth.-Protests 426648, etc., of A. & H. Veith (New York). Opinion by Cooper, G. A. Pieces of imitation plush composed of cotton and cut into meter lengths for use as hat foundations were held dutiable as cotton cloth under paragraph 315, tariff act of 1909, as claimed by the importers. Abstract 23987 (T. D. 30944) followed. (T. D. 31498.)

Mercerized unbleached cottons.-Unbleached cotton cloth, mercerized, is dutiable as such at the applicable rates under paragraphs 315 to 319 and paragraph 323, tariff act of 1909, and not as colored cotton cloth, mercerized, it being immaterial that certain coloring matter inherent in the fabric may have been developed in the process of mercerization. United States General Appraisers, New York, April 17, 1912. (T. D. 32419; G. A. 7350.)

Cotton articles.-T. D. 32240, paragraph 332.

Cotton bands for bandages-Narrow strips of cotton cloth.-T. D. 32364, paragraph 332.

Cotton bands for bandages-Narrow pieces of cotton gauze.-T. D. 32364, paragraph 349.

Cotton cloth, filled.-T. D. 31552, paragraph 321.

PARAGRAPH 316.

Cotton articles.-T. D. 32240, paragraph 332.

PARAGRAPH 317.

Cotton cloth—Value.—(1) Valued." The word "valued" in paragraph 317, tariff act of 1909, has no definite meaning without reference to the administrative act (sec. 28, tariff act of 1909). Its meaning is found in said administrative act. (2) Value-Packing cases-Cotton cloth. In ascertaining the value of cotton cloth for the purpose of determining the subdivision of paragraph 317, tariff act of 1909, under which such cloth is properly classifiable, the proportionate value of the packing cases should be added to the per se value of the cloth by reason of the mandatory provision in subsection 18 of section 28, tariff act of 1909, that whenever imported merchandise is subject to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value ** thereof, * * including the value of all cases." (3) Different rates of duty on same merchandise. The fact that the same cloth might pay different rates of duty, dependent on whether or not it is imported in American-made cases, is immaterial where there is express statutory authority for the collection of different rates under different circumstances. United States General Appraisers, New York, April 29, 1911. (T. D. 31542; G. A. 7216.)

Cotton articles.—T. D. 32240, paragraph 332.

PARAGRAPH 318.

Cotton articles.-T. D. 32240, paragraph 332.

Cottons-Cord ornamented.—T. D. 31104, paragraph 320.

PARAGRAPH 319.

Cotton articles.-T. D. 32240, paragraph 332.

PARAGRAPH 320.

Cotton cloth filled.-Shallus v. United States (No. 535). (1) Statutory construction. It is true the latest clear expression of legislative intention controls in construction, but it is true also that reasonable effect should be given to all parts of the statute under consideration and regard will be had for the presumption that where a law has received an executive and a judicial interpretation, and is later reenacted, this interpretation was in view on reenactment. (2) Cotton cloth, filled, or coated. It would appear that Congress intended paragraph 321, tariff act of 1909, reenacting and enlarging paragraph 311, tariff act of 1897, to take the construction theretofore given it so far as it applied to the same merchandise named in each paragraph and that certain window shades and filled cloths formerly held dutiable thereunder should so continue regardless of the fact that it is possible to count the number of warp and filling threads of the basic fabric which might but for the specific provisions of paragraph 321 render the merchandise dutiable under paragraph 315. (3) “Cotton cloth" in paragraph 320, tariff act of 1909, defined. The words cotton cloth or cloth, wherever used in paragraph 320, tariff act of 1909, have the same meaning the first clause of that paragraph declares they shall have when applied to other paragraphs, Schedule I of that act. United States Court of Customs Appeals, April 24, 1911. (T. D. 31552.)

Cotton cloth-unfinished articles.-Cotton cloth which, in the condition that it comes from the loom, has been cut into lengths, and then the edges whipped or bound temporarily with a single thread, such whipping being no step in the

process of making an article, is dutiable as cotton cloth "cut in lengths," by virtue of paragraph 320, tariff act of 1909, and not as "articles made from cotton cloth, * unfinished," under paragraph 332 of said act. United States General Appraisers, New York, February 11, 1911. (T. D. 31295, G. A. 7166.) Figured cottons-Thread count.-In determining the count of threads per square inch of madras muslin, all the warp and filling threads, whether ordinary or other than ordinary, and whether clipped or unclipped, must be counted, in accordance with the provisions of paragraph 320, tariff act of 1909, and it is immaterial that the count may differ in various portions of the fabric. United States General Appraisers, New York, October 25, 1911. (T. D. 31966; G. A. 7289.)

Cotton cloth with mercerized selvages.-United States v. Auffmordt & Co. (No. 773). Fancy cotton goods with selvages containing mercerized threads. There were mercerized threads in the selvage but not in the body of the cloth. The selvage is a part of the fabric only in the sense of being attached to it; it has none of the uses or purposes of the textile to which it is woven. It is, accordingly, a distinct entity and can not be taken to fix the classification of the textile itself.-United States v. Mandel (1 Ct. Cust. Appls., 223; T. D. 31259). United States Court of Customs Appeals, May 17, 1912. (T. D. 32561.)

Cottons-Cord ornamented.-United States v. McConnell & Co. (No. 2). Figured cottons with cord ornamentation. The merchandise was a cotton cloth, commonly called striped or madras shirting, so woven that ordinary warp threads are grouped together and covered with another longer warp thread on the face of the fabric and presenting a raised rounded appearance, forming thereby, in effect only, a so-called Russian cord. Irrespective of what it resembles, this cloth is not dutiable under paragraph 323, tariff act of 1909, imposing a cumulative duty, but under paragraph 320 of that act, in connection with paragraph 318. United States Court of Customs Appeals, November 30, 1910. (T. D. 31104.)

Count of threads.-Witcombe, McGeachin & Co. v. United States (No. 813). (1) Figured cotton cloth known as madras goods. Paragraph 320, tariff act of 1909, makes provision for counting the threads in the fabrics of the importation, and the provision is to the effect that in ascertaining the count of threads per square inch the ordinary as well as the extraordinary threads are to be counted, and counted whether they are clipped or unclipped. (2) Texture of the fabric. The texture of the fabric is to be found by counting the threads in one repeat of the pattern and then dividing this result by the number of inches these threads occupy in the cloth. This is to determine the texture not according to the count in the most or the least compact part of the fabric, but according to the average count of the whole. United States Court of Customs Appeals, May 17, 1912. (T. D. 32563.)

Cotton holland fabrics.-T. D. 32468, paragraph 332.

PARAGRAPH 321.

Coated cotton cloth.-Knauth, Nachod & Kuhne v. United States (No. 744.) Woven cotton cloth with an artificial silk flock. The merchandise is a cotton cloth coated and artificial silk constitutes its value in chief. In determining its proper classification the rule applies that an eo nomine provision is more specific than words of general description. The duty is not imposed upon the artificial silk as such, but upon a designated article, "cotton cloth, coated." Cotton cloth, coated, is dutiable under paragraph 321, tariff act of 1909.United States v. Zinn & Co. (2 Ct. Cust. Appls., T. D. 32171). United States Court of Customs Appeals, January 23, 1912. (T. D. 32229.)

Cotton cloth, filled.-Shallus v. United States (No. 535.) (1) Statutory construction. It is true the latest clear expression of legislative intention controls in construction, but it is true also that reasonable effect should be given to all parts of the statute under consideration and regard will be had for the presumption that where a law has received an executive and a judicial interpretation, and is later reenacted, this interpretation was in view on reenactment. (2) Cotton cloth, filled or coated. It would appear that Congress intended paragraph 321, tariff act of 1909, reenacting and enlarging paragraph 311, tariff act of 1897, to take the construction theretofore given it so far as it applied to the same merchandise named in each paragraph and that certain

window shades and filled cloths formerly held dutiable thereunder should so continue regardless of the fact that it is possible to count the number of warp and filling threads of the basic fabric, which might, but for the specific provisions of paragraph 321, render the merchandise dutiable under paragraph 315. (3) "Cotton cloth" in paragraph 320, tariff act of 1909, defined. The words "cotton cloth" or "cloth," wherever used in paragraph 320, tariff act of 1909, have the same meaning the first clause of that paragraph declares they shall have when applied to other paragraphs, Schedule I of that act. United States Court of Customs Appeals, April 24, 1911. (T. D. 31552.)

PARAGRAPH 322.

Handkerchiefs.-T. D. 31672, paragraph 350.

PARAGRAPH 323.

Cotton cloth with mercerized selvages.-United States v. Auffmordt & Co. (No. 773). Fancy cotton goods with selvages containing mercerized threads. There were mercerized threads in the selvage, but not in the body of the cloth. The selvage is a part of the fabric only in the sense of being attached to it; it has none of the uses or purposes of the textile to which it is woven. It is accordingly a distinct entity and can not be taken to fix the classification of the textile itself. United States v. Mandel (1 Ct. Cust. Appls., 223; T. D. 31259). United States Court of Customs Appeals, May 17, 1912. (T. D. 32561.)

Figured cotton cloth.-Cotton cloth containing certain threads of the warp, passing to and fro across a so-called cord, interweaving with the filling threads on both sides of the cord, thereby forming a binding for such cord, but which are necessary to the integrity of the fabric, and which are introduced not alone for ornamental purposes, but for the substantial purpose of the completion of the fabric, are not, by reason of these facts, subject to the additional duty under the provisions of paragraph 323, act of 1909. United States General Appraisers, New York, December 3, 1909. (T. D. 30163; G. A. 6947.)

Figured cotton cloth.-(1) Figured cotton cloth-Cord ornamentation. Cotton cloth was so woven that certain warp threads were grouped together and covered on the face of the fabric with another warp thread which was interwoven with the filling threads on both sides of the grouped threads, thereby forming a so-called "cord." Held, that this cloth was not within the provision in paragraph 323, tariff of 1909, for cotton cloth in which "other than the ordinary warp and filling threads are used to form a figure or fancy effect." (2) Construction-Long - continued practice-Substantial reenactment of former provision. The provision in paragraph 323, tariff act of 1909, for cloth in which "other than the ordinary warp and filling threads are used to form a figure," being a substantial reenactment of the provision in paragraph 313, tariff act of 1897, for cloth in which "other than the ordinary warp and filling threads are introduced in the process of weaving to form a figure," merchandise that during the entire life of the latter act was uniformly held not to be within paragraph 313 will, under the rule with respect to long-continued customs practice, be held to be excluded from paragraph 323 of the subsequent act.-G. A. 6947 (T. D. 30163) reaffirmed on rehearing. United States General Appraisers, New York, March 28, 1910. (T. D. 30467; G. A. 7000.)

Figured cottons-Thread count.-In determining the count of threads per square inch of madras muslin all the warp and filling threads, whether ordinary or other than ordinary, and whether clipped or unclipped, must be counted, in accordance with the provisions of paragraph 320, tariff act of 1909, and it is immaterial that the count may differ in various portions of the fabric. United States General Appraisers, New York, October 25, 1911. (T. D. 31966; G. A. 7289.)

Cotton articles.-T. D. 32240, paragraph 332.

Cottons-Cord ornamented.-T. D. 31104, paragraph 320.

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