CONSTRUCTION-Continued TARIFF ACT OF 1930-Continued Par. 353 (see BICYCLES, PARTS OF; HORN-LIGHT COMBINA- Par. 353 (see CARVING KNIVES, BATTERY-OPERATED; Par. 353 (see CONVERTER INTERNALS, PARTS OF; CON- Par. 353 (see ENGINES, INTERNAL-COMBUSTION, PARTS OF; Par. 353 (see MOTORS, ELECTRIC; ELECTRICAL ELEMENT Par. 353 (see PHOTOMULTIPLIER TUBES; ELECTRICAL Par. 353 (see SURVEYING INSTRUMENTS, METAL; INSTRU- Par. 354 (see CARVING KNIVES, BATTERY-OPERATED; Par. 360 (see PHOTOMULTIPLIER TUBES; ELECTRICAL Par. 360 (see SURVEYING INSTRUMENTS, METAL; IN- Par. 369(c) (see ENGINES, INTERNAL-COMBUSTION, PARTS Par. 371 (see BICYCLES, PARTS OF; GENERATOR LIGHTING Par. 371 (see BICYCLES, PARTS OF; HORN-LIGHT COM- Par. 372 (see CASTERS; IRON OR STEEL, ARTICLES OF, NOT Par. 372 (see CONVERTER INTERNALS, PARTS OF; CON- Par. 372 (see ENGINES, INTERNAL-COMBUSTION, PARTS OF; Par. 373 (see METALS, MANUFACTURES OF; SHOVEL HEAD, Par. 391 (see LEAD DROSS; FLUE DUST, C.D. 3559). Par. 396 (see AXE HEADS, STEEL; CUTTING TOOLS, NOT Par. 397 (see CASTERS; IRON OR STEEL, ARTICLES OF, NOT Par. 397 (see CONVERTER_INTERNALS, PARTS OF; CON- Par. 397 (see GARLANDS, PLASTIC CHRISTMAS TREE; GAR- Par. 397 (see METAL SCRAP; PRODUCTS, METAL, C.D. 3625). Par. 397 (see PIN CURL CLIPS; METALS, MANUFACTURES OF, Par. 397 (see SHAPES, STEEL STAMPED, UNADVANCED; Par. 397 (see SHOWER HEADS, BRASS; METALS, MANU- Par. 725 (see ALIMENTARY PASTE; RAMEN, C.D. 3551) Par. 752 (see MELONS, OTHER; CANTALOUPS, C.D. 3508). Page CONSTRUCTION-Continued TARIFF ACT OF 1930-Continued Par. 806(a) (see FRUIT JUICES, OTHER; NARANJILLA JUICE, Par. 806(b) (see FRUIT JUICES, OTHER; NARANJILLA JUICE, Par. 1413 (see GARLANDS, PLASTIC CHRISTMAS TREE; Par. 1513 (see GARLANDS, PLASTIC CHRISTMAS TREE; Par. 1513 (see TOYS, NOT SPECIALLY PROVIDED FOR; Par. 1518(a) (see ORNAMENTS, SHOE; ORNAMENTS, SYN- Par. 1529(a) (see ORNAMENTS, SHOE; ORNAMENTS, SYN- Par. 1539(b) (see TOYS, NOT SPECIALLY PROVIDED FOR; Par. 1547(a) (see MOSAIC, ORIGINAL; PANEL, MOSAIC, C.D. Par. 1558 (see ALIMENTARY PASTE; RAMEN, C.D. 3551). Par. 1559(a) (see GARLANDS, PLASTIC CHRISTMAS TREE; Par. 1559(a) (see TOYS, NOT SPECIALLY PROVIDED FOR; Par. 1634 (see COPPER TAX; SCRAP COPPER, C.D. 3521). Par. 1821 (a) (b) (see SAMPLE BOOKLETS; SURGICAL NEEDLES, Sec. 303 (see PROTEST, AMERICAN MANUFACTURER'S; Sec. 501 (see MOTION FOR PRETRIAL CONFERENCE DE- Sec. 506(2) (see DAMAGED OR DETERIORATED MERCHAN- Sec. 507 (see LEAD DROSS; FLUE DUST, C.D. 3559). Sec. 514 (see PROTEST, AMERICAN MANUFACTURER'S; Sec. 514 (see REFUSAL TO RELIQUIDATE; COPPER SCRAP, Sec. 516(b) (see PROTEST, AMERICAN MANUFACTURER'S; Sec. 520 (see REFUSAL TO RELIQUIDATE; COPPER SCRAP, TARIFF SCHEDULES OF THE UNITED STATES Appendix (1963), part 1, subpart B (see REFUSAL TO RELIQUI- General Headnotes and Rules of Interpretation 6(b) (i) (see MOTION FOR PRETRIAL CONFERENCE DE- 6(b) (ii) (see MOTION FOR PRETRIAL CONFERENCE DE- 9(f) (iii) (see GLASSWARE HOUSEHOLD ARTICLES, OTHER; 10(e) (i) (see PROTEST, AMERICAN MANUFACTURER'S; 10(e) (ii) (see ADDITIONAL DUTIES; ŠUGAR, C.D. 3555). Page CONSTRUCTION-Continued TARIFF SCHEDULES OF THE UNITED STATES-Continued General Headnotes and Rules of Interpretation-Continued 10(ij) (see CONVERTER INTERNALS, PARTS OF; CON- 10(ij) (see FOOTBALL EQUIPMENT AND PARTS; FOOT- Item 155.20 (see ADDITIONAL DUTIES; SUGAR, C.D. 3555). Item 202.03 (see HORSEFEATHERS; LUMBER, SPRUCE, C.D. Item 207.00 (see HORSEFEATHERS; LUMBER, SPRUCE, C.D. Item 408.60 (see ETHYL VANILLIN; COMPOUNDS, OTHER, Item 408.80 (see ETHYL VANILLIN; COMPOUNDS, OTHER, Item 473.52 (see PROTEST, AMERICAN MANUFACTURER'S; Item 546.51 (see GLASSWARE HOUSEHOLD ARTICLES, OTHER; GLASS WATER BALLS, C.D. 3637). Item 610.80 (see CONVERTER INTERNALS, PARTS OF; CON- Item 612.10' (see REFUSAL TO RELIQUIDATE; COPPER Item 648.55 (see HORTICULTURAL TOOLS; RAKES, LAWN, Item 648.57 (see HORTICULTURAL TOOLS; RAKES, LAWN, Item 653.40 (see CAST IRON ARTICLES, NOT ALLOYED, Item 657.09 (see CAST IRON ARTICLES, NOT ALLOYED, Item 668.00 (see INDUSTRIAL MACHINERY; EQUIPMENT, Item 668.06 (see INDUSTRIAL MACHINERY; EQUIPMENT, Item 674.32 (see MACHINES, BORING, DRILLING AND Item 674.35 (see MACHINES, BORING, DRILLING AND Item 676.05 (see PROTEST, AMERICAN MANUFACTURER'S; Item 678.50 (see CONVERTER INTERNALS, PARTS OF; CON- Item 678.50 (see MACHINES, BORING, DRILLING AND Item 680.20 (see CONVERTER INTERNALS, PARTS OF; CON- Item 688.40 (see ILLUMINATING ARTICLES, OTHER; CHAN- Item 694.60 (see AMERICAN GOODS RETURNED; AIRCRAFT Item 734.72 (see FOOTBALL EQUIPMENT AND PARTS; FOOT- Item 737.90 (see PROTEST, AMERICAN MANUFACTURER'S; Item 737.90 (see WIGS; DOLL WIGS, C.D. 3531). Item 748.20 (see GLASSWARE HOUSEHOLD ARTICLES, Page Page CONSTRUCTION-Continued TARIFF SCHEDULES OF THE UNITED STATES-Continued Item 800.00 (see AMERICAN GOODS RETURNED; AIRCRAFT Item 901.00 (see ADDITIONAL DUTIES; SUGAR, C.D. 3555). Schedule 1, part 12, headnote 3 (see ALCOHOLIC BEVERAGES; Schedule 4, headnote 2(a) (see ETHYL VANILLIN; COMPOUNDS, Schedule 6 Part 3, subpart F (see ILLUMINATING ARTICLES, OTHER; Part 4 Subpart A (see INDUSTRIAL MACHINERY; EQUIPMENT, Subpart A, headnote 1 (see INDUSTRIAL MACHINERY; Subpart D (see INDUSTRIAL MACHINERY; EQUIPMENT, Part 5 (see ILLUMINATING ARTICLES, OTHER; CHANDE- Schedule 7 Part 5, subpart E Headnote 1 (see PROTEST, AMERICAN MANUFAC- Schedule 8, part 1, subpart A (see AMERICAN GOODS RE- U.S. CODE, TITLE 19 Sec. 1514 (see REFUSAL TO RELIQUIDATE; COPPER SCRAP, Sec. 1520 (see REFUSAL TO RELIQUIDATE; COPPER SCRAP, U.S. CODE ANNOTATED Title 19 Sec. 1001, par. 752 (see MELONS, OTHER; CANTALOUPS, Sec. 1506(2) (see DAMAGED OR DETERIORATED MER- Sec. 1514 (see ALCOHOLIC BEVERAGES; BOTTLED, UNDER- Sec. 1515 (see ALCOHOLIC BEVERAGES; BOTTLED, UN- Sec. 1520(a) (2) (see ALCOHOLIC BEVERAGES; BOTTLED, Title 26 Sec. 5001(a)(1) (see ALCOHOLIC BEVERAGES; BOTTLED, Sec. 5006(a)(1) (see ALCOHOLIC BEVERAGES; BOTTLED, Sec. 5233 (see ALCHOLIC BEVERAGES; BOTTLED, UNDER- Sec. 6423 (see ALCHOLIC BEVERAGES; BOTTLED, UNDER- Sec. 7852(d) (see ALCHOLIC BEVERAGES; BOTTLED, UN- Title 28, sec. 2201 (see ALCHOLIC BEVERAGES; BOTTLED, UN- CONSTRUCTION KITS AND FIGURES TOYS, NOT SPECIALLY PROVIDED FOR (see TOYS, NOT SPECIALLY CONVERTER INTERNALS ELECTRICAL ELEMENT OR DEVICE (see CONVERTER INTERNALS, Certain parts for internal converters were classified as "catalyst chambers or tubes, converters*** and parts of any of the foregoing," under par. 319(b), Tariff Act of 1930, and certain valves and fittings for pipes were classified as hand-operated valves and check valves, and pipes and tube fittings, under items 680.20 and 610.80, respectively, Tariff Schedules of the United States. All articles were clained to be classifiable as machines, not specially provided for, and parts thereof, under par. 372, of said act, and item 678.50, respectively, of said schedules, with an alternative claim for the converters as articles having as an essential feature an electrical element or device, and parts thereof, under par. 353, of said act. The court held that where a particular part of an article is provided CONVERTERS INTERNALS, PARTS OF (see CONVERTER INTERNALS, COPPER SCRAP; REFUSAL TO RELIQUIDATE (see REFUSAL TO RELIQUIDATE; TAX Cuban Reciprocity Tax (see COPPER TAX; SCRAP COPPER, Scrap copper Certain importations of scrap copper and scrap brass, upon which was imposed the copper content tax provided for in section 4541(i) of the Internal Revenue Code, were claimed to be not subject to the imposition of the subject tax by reason of the Cuban Reciprocity Treaty of 1902, of section 316 of the Tariff Act of 1930, and of the Cuban Trade Agreement of 1934. Finding that no evidence was presented to support a finding that the merchandise at bar was the product of the soil or industry of Cuba, the court overruled the protests. Colonial Metals Co., Č.D. 3521_. CUBAN RECIPROCITY TAX COPPER TAX (see COPPER TAX; SCRAP COPPER, C.D. 3521). CUTTING TOOLS, NOT SPECIALLY PROVIDED FOR AXE HEADS, STEEL (see AXE HEADS, STEEL; CUTTING TOOLS, DAMAGED OR DETERIORATED MERCHANDISE ADMINISTRATION Plaintiff sought an allowance in duties assessed under 19 U.S.C.A., sec. 1506(2) (sec. 506(2), Tariff Act of 1930), on the ground that some of the imported merchandise had spoiled, was "unsalable," and was destroyed under customs supervision. The court found that no basis for an allowance in duties pursuant to statute, regulation, or court decision, had been established, in that there had been no condemnation of the imported merchandise at the port of entry, plaintiff's application for duty allowance had not been filed while the merchandise reposed at the pier as required by regula Page 166 29 |