Sivut kuvina
PDF
ePub

Buckles, card cases, chains, cigar cases, millinery, military ornaments, etc.-Imports for consumption-Revenue-Continued.

[graphic][merged small][subsumed][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][subsumed][subsumed][subsumed][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][merged small][merged small][merged small][merged small][merged small]

Articles valued above 20 cents per dozen pieces, n. s. p. f.—Imports for consumption--

(calendar years).

[blocks in formation]

Gold, all other, manufactures of, or plated with—Imports for consumption—Revenue.

[graphic][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][ocr errors][subsumed][ocr errors][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small]

Silver, all other, manufactured of, or plated with-Imports for consumption-Revenue.

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]
[merged small][graphic][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][ocr errors][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small]

Jewelry, articles exported with benefit of drawback (fiscal years).

[graphic][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][merged small][merged small][subsumed][merged small][subsumed][merged small][subsumed][merged small][subsumed][merged small][subsumed][merged small][merged small][merged small][subsumed][merged small][merged small]

Act of Par.

1883 1890

459

1894 336 1897 434

1909

1913

Jewelry and related articles and parts thereof—Rates of duty.

Tariff classification or description.

Jewelry of all kinds..

452 | Jewelry: All articles, not elsewhere specially provided for in this
act, composed of precious metals or imitations thereof, whether
set with coral, jet, or pearls, or with diamonds, rubies, cameos,
or other precious stones, or imitations thereof, or otherwise, and
which shall be known commercially as "jewelry," and cameos
in frames.
Jewelry: All articles, not specially provided for in this act, com-
mercially known as "jewelry," and cameos in frames.
Articles commonly known as jewelry, and parts thereof, finished
or unfinished, not specially provided for in this act, including
precious stones set, pearls set or strung, and cameos in frames.
448 Chains, pins, collar, cuff, and dress buttons, charms, combs,
millinery and military ornaments, together with all other
articles of every description, finished or partly finished, if set
with imitation precious stones composed of glass or paste
(except imitation jet), or composed wholly or in chief value of
silver, German silver, white metal, brass or gun metal, whether
or not enameled, washed, covered, plated, or alloyed with gold,
silver, or nickel, and designed to be worn on apparel or carried
on or about or attached to the person, valued at 20 cents per
dozen pieces, 1 cent each and in addition thereto three-fifths of
1 cent per dozen for each 1 cent the value exceeds 20 cents per
dozen; all stampings and materials of metal (except iron or
steel), or of metal set with glass or paste, finished or partly
finished, suitable for use in the manufacture of any of the fore-
going articles (except chain valued at less than 30 cents per
yard other than nickel or nickel-plated chain), valued at 72
cents per gross, 3 cents per dozen pieces and in addition thereto
one-half of 1 cent per gross for each 1 cent the value exceeds 72
cents per gross; rope, curb, cable, and other fancy patterns of
chain, without bar, swivel, snap, or ring, composed of rolled
gold plate or of silver, German silver, white metal, or brass, not
exceeding one-half of one inch in diameter, breadth, or thick-
ness, valued at 30 cents per yard, 6 cents per foot, and in addi-
tion thereto three-fifths of 1 cent per yard for each 1 cent the
value exceeds 30 cents per yard; finished or unfinished bags,
purses, and other articles, or parts thereof, made in chief valué
of metal mesh composed of silver, German silver, or white
metal, valued at $2 per dozen pieces, 10 cents per piece and in
addition thereto three-fifths of 1 cent per dozen pieces for each
1 cent the value exceeds $2 per dozen; all of the foregoing,
whether known as jewelry or otherwise and whether or not
denominatively or otherwise provided for in any other para-
graph of this act, 25 per cent ad valorem in addition to the
specific rate or rates of duty herein provided; all articles com-
monly or commercially known as jewelry, or parts thereof,
finished or unfinished, including chain, mesh and mesh bags
and purses composed of gold or platinum, whether set or not
set with diamonds, pearls, cameos, coral, or other precious or
semiprecious stones, or imitations thereof.

356 Jewelry, commonly or commercially so known,valued above 20
cents per dozen pieces, 60 per cent ad valorem; rope, curb, cable,
and fancy patterns of chain not exceeding one-half inch in diam-
eter, width, or thickness, valued above 30 cents per yard; and
articles valued above 20 cents per dozen pieces designed to be
worn on apparel or carried on or about or attached to the per-
son, such as and including buckles, cardcases, chains, cigar
cases, cigar cutters, cigar holders, cigarette cases, cigarette
holders, coin holders, collar, cuft, and dress buttons, combs,
match boxes, mesh bags, and purses, millinery, military, and
hair ornaments, pins, powder cases, stamp cases, vanity cases,
and like articles; all the foregoing and parts thereof, finished or
partly finished, composed of metal, whether or not enameled,
washed, covered, or plated. including rolled gold plate, and
whether or not set with precious or semiprecious stones, pearls,
cameos, coral, or amber, or with imitation precious stones or
imitation pearls.

Stampings, galleries, mesh and other materials of metal, whether
or not set with glass or paste, finished or partly finished, sepa-
rate or in strips or sheets, suitable, for use in the manufacture
of any of the foregoing articles in this paragraph.

Rates of duty, specific and ad valorem.

25 per cent ad valorem. 50 per cent ad valorem.

35 per cent ad valorem. 60 per cent ad valorem.

Do.

Do.

50 per cent ad valorem.

COURT AND TREASURY DECISIONS.

* *

*

Proof

In

which

What constitutes jewelry for tariff purposes has long been a troublesome question. The act of 1883 (par. 459) read "jewelry of all kinds." This was held to be governed by trade meaning. of commercial designation was advantageous to the importer. 1890 (par. 452) the provision read "all articles shall be known commercially as 'jewelry."" The rate of duty was wice that of 1883, and it was to the advantage of importers to prove the articles were not commercially known as jewelry. In 1897 (par. 434) the word "commonly" was substituted for "commercially.' Ordinary meaning was thus made the criterion, but commercial testimony was nevertheless still admitted and considered. In 1909 (par. 449) both terms "commonly" and "commercially" were used, with the disjunctive "or." Either trade or common meaning was accordingly sufficient for classification of articles as jewelry. "Commonly or commercially" was retained in 1913. Commercial usage is always a question of fact, to be established by evidence. Caprice of fashion or advantages of trade may vary it. (United States v. International Forwarding Co., 6 Ct. Cust. Appls., 25, of 1915; American Bead Co. v. United States, 7 Ct. Cust. Appls., 18, of 1916.) Common meaning, on the other hand, is matter of law within judicial knowledge. Testimony, however, as well as dictionaries and other authorities may aid the court. (American Bead Co. v. United States, 7 Ct. Cust. Appls., 18, of 1916.)

Without attempting a comprehensive definition, the Court of Customs Appeals has declared jewelry in common conception to be composed of precious metals or imitations thereof, or of precious or semiprecious stones, pearls or imitations thereof, or cameos, coral or amber, including artificial, synthetic or reconstructed pearls, rubies, or other precious stones strung or set. (American Bead Co. v United States, 7 Ct. Cust. Appls., 18, of 1916.) Jewelry may be useful as well as ornamental; all articles of personal adornment are not jewelry. (United States v. International Forwarding Co.. 6 Ct. Cust. Appls., 25; United States v. American Express Co., 6 Ct. Cust. Appls., 97; United States v. Altman, 6 Ct. Cust. Appls., 131, of 1915; American Bead Co. ". United States, 7 Ct. Cust. Appls.. 18, of 1916; Bloomingdale Bros. et al. v. United States, 8 Ct. Cust. Appls., 314, of 1918.)

Jude pendants suitable for necklaces, but completely finished, were held not dutiable as jewelry by reason of the fact that there was no metal work in their composition. (G. A. 8390. T. D. 38543 of 1920.) Ivory, wood, and tortoise-shell bracelets were also held not to be dutiable as jewelry. (Abstract 44022 of 1920.)

"Designed" in "designed to be worn on apparel or carried on or about or attached to the person" refers to such articles as are specially fitted for being carried on or about the person and devoted to such use. (United States v. Faber, 7 Ct. Cust. Appls., 406, of 1917.) The controlling question, apart from value and material, is whether the articles are designed to be so worn, carried, or attached in the same manner as the enumerated articles and like articles when in their customary use. (Gallagher v. United States, 6 Ct. Cust. Apple 105 of 1915.) Congress did not intend to include in the jewelry provision any such articles not composed of metal unless commonly or commercially known as jewelry. (American Bead Co. v. United

« EdellinenJatka »