Almonds. Allowance for dirt in nuts— In assessing duty on shelled almonds no allowance will be made by way of deduction from weight for shells, dust, and like impurities, in the absence of abnormal quantities of such foreign matter, there being no variation from the ordinary wholesale condition of such merchandise as commonly bought and sold in the commerce of this country. The phrase "clear almonds, shelled," as used in said paragraph, has no commercial or peculiar signification in commerce which would exclude almonds shelled, and containing ordinary quantities of shells, dust, and like foreign matter, claimed to average from 2 to 5 per cent in weight. Majorca almonds and Sicilian almonds, shelled and imported in bags, containing small percentages of impurities, estimated at from 2 to 5 per cent, Held dutiable on the basis of the gross weight as returned by the United States weigher, under said paragraph 269. (T. D. 28816—G. A. 6734; Feb. 29, 1908.) (Appealed:) The provision in paragraph 269, tariff act of 1897, for "clear" almonds was meant to include only almond nuts that are practically and substantially free from shells, dust, and dirt; that is, almonds which after being divested of their outer covering should be fairly clear from that covering. Shelled almonds not in that condition are dutiable under paragraph 272 as nuts not specially provided for. Heide v. United States, United States Circuit Court, Southern District of New York, November 13, 1909. Suit 5248. Appeal by importer from decision of Board of General Appraisers, G. A. 6734 (T. D. 28816). Board reversed. (T. D. 30144; Nov. 30, 1909.) So-called Jordan and Valencia almonds, shelled, imported in boxes, are dutiable under the tariff act of 1909 as clear almonds, shelled, and not under paragraph 283, which prohibits any allowance being made for dirt or other impurities in nuts of any kind, shelled or unshelled. (T. D. 30726-G. A. 7048; June 27, 1909.) In the absence of any commercial meaning or custom of trade, the board will decline to attach to this phrase as used in paragraph 269, act of 1897, and paragraph 280, tariff act of 1909, a meaning which would require the allowance or abatement of over 83 per cent of duties on imported shelled almonds by reason of their containing small quantities of dirt and other like impurities not greater than that contained ordinarily in similar merchandise, especially in view of a prior contrary construction by customs officers followed for nearly 20 years. All evidence which affects the classification of imported merchandise, to be relevant, must be shown to be applicable to the particular merchandise under consideration; and proof of the varying percentages of dirt and other impurities alleged to be contained in other importations of similar goods can not be introduced to prove the average impurities claimed to be contained in such goods under consideration. Doubtful words or phrases in a tariff act or other statute will not be construed so as to lead to absurdity or injustice, if reasonably avoidable by a construction that will harmonize with all other parts of such statute in pari materia. (T. D. 31475-G. A. 7199; Apr. 7, 1911.) (Appealed:) The importation in question consists of almonds imported in bulk in burlap bags. They have been removed from the shells and as imported are intermixed with dirt, dust, and pieces of shell. Some of the almonds are broken and some imperfect. There is no question of commercial designation raised, and no allowance is claimed because of the presence of dirt or refuse. The importer's claim is that the words "clear almonds, shelled," means the selected almond meats ready for consumption, unbroken in form, substantially perfect in shape, covered with the brown outer skin which is characteristic of almonds, and from which all dirt, dust, and pieces of shell have been removed. If Congress had meant to impose a duty of 6 cents per pound only upon thoroughly cleaned and Almonds-Continued. Allowance for dirt in nuts-Continued. perfect almond meats, it were easy to have plainly so declared. A review of the history of tariff provisions relative to almonds makes it plain there was no intention on the part of Congress to depart from an established usage of years by which almonds shelled bore a higher rate of duty than almonds unshelled, and by which almonds eo nomine were made to take a duty higher than the duty imposed on nuts generally "of all kinds," not specially provided for. The importations were properly held dutiable under paragraphs 269, tariff act of 1897, and 280, tariff act of 1909, respectively, as clear almonds, shelled. Heide v. United States (No. 645), United States Court of Customs Appeals. importer from Board of United States General Appraisers, G. A. 7199 (T. D. 31475). Decision affirmed. (T. D. 32166; Jan. 11, 1912.) Broken shells and dust Appeal by the Clear almonds, shelled, remain almonds, though they should contain a certain amount of broken kernels, dust, and shells, and they are not to be classified generally with "nuts of all kinds." They are dutiable as clear almonds, shelled, under paragraph 280, tariff act of 1909. Paragraph 283 of that act forbids any allowance for the weight of the dust and shells. Spencer Importing & Trading Co. v. United States (No. 761), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 26800 (T. D. 31912). Decision affirmed. (T. D. 32201; Jan. 11, 1912.) Spencer Importing & Trading Co. v. United States (No. 722). Ruled by Spencer Importing & Trading Co. v. United States, supra (T. D. 32201). United States Court of Customs Appeals, January 11, 1912. Appeal by importers from decision of the Board of United States General Appraisers, Abstract 25946 (T. D. 31720). (T. D. 32202; Jan. 11, 1912.) Aluminum. Coils Sheet aluminum and aluminum in sheets are not the same, and proof of a commercial designation of the first is not applicable to the other article. But aluminum in coils, the goods in controversy, differs inherently from aluminum in sheets, and the testimony sustains this view. The aluminum coils were properly held dutiable under paragraph 199, tariff act of 1909. Seligmann et al. v. United States (No. 1447), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 36215 (T. D. 34677). (T. D. 35336; Apr. 14, 1915.) Disks Aluminum circles classified as manufactures of metal under paragraph 167, tariff act of 1913, were claimed dutiable as aluminum in sheets. Reviewing the processes by which aluminum is prepared for market and also the legislation affecting aluminum itself, these disks are found not to be included in any of the terms "plates," "sheets," "bars," "strips," or "rods," as these are employed in paragraph 143, tariff act of 1913; nor is it aluminum in crude form or an alloy thereof under the same paragraph. Universal Shipping Co. v. United States (4 Ct. Cust. Appls., 245; T. D. 33479). Guiterman, Rosenfeld & Co. v. United States (No. 1452), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 36158 (T. D. 34668). Decision affirmed. (T. D. 35155; Feb. 12, 1915.) Foil Aluminum foil dutiable at the rate of 20 per cent ad valorem as a manufacture of aluminum under the provisions of paragraph 167, tariff act of 1913. (T. D. 35517; June 11, 1915.) Aluminum-Continued. Sheets The importation involved in this appeal consisted of certain merchandise cut from aluminum sheets into what are generally included under the term "blanks," and in two forms, one square and the other cut in the form of a circle. The term "sheets" is ordinarily applied to a broad general surface, and in paragraph 172, tariff act of 1909, may fairly be said to mean the sheet of the metal made in that form as one of the developments in the process of manufacture, and not intended to include the articles made from such sheets. Aluminum sheets advanced in condition: The articles here are not sheets of aluminum within the meaning of paragraph 172, but have been advanced beyond that state and must be held to be articles or wares composed wholly of aluminum, partly manufactured, and dutiable under paragraph 199 of that act. Universal Shipping Co. et al. v. United States (No. 1030), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 29817 (T. D. 32830). Decision reversed. (T. D. 33479; May 23, 1913.) Spoons Aluminum kitchen spoons dutiable as manufactures of metal at the rate of 20 per cent ad valorem under paragraph 167, tariff act of 1913. (T. D. 34337; Apr. 1, 1914.) Spoons, ladles, etc., not hollow ware * * Spoons, ladles, graters, and other articles composed of aluminum, being commercially known as "flat ware," are properly dutiable under paragraph 167 of the act of 1913 as manufactures of metal not specially provided for, as claimed, rather than as "table, kitchen, and hospital utensils or other similar hollow ware composed * of aluminum" under paragraph 134 of said act, as classified by the collector. The latter provision applies solely to aluminum utensils which are hollow ware similar to table, kitchen, and hospital utensils, and the merchandise here in question is not commercially of that character. (T. D. 35049-G. A. 7662; Jan. 8, 1915.) Aluminum in leaves. (See Leaf metal.) Amber necklaces. Beaded articles Amber is neither technically nor commercially a precious stone; and amber necklaces are not dutiable as "jewelry" under paragraph 434, tariff act of 1897, nor as manufactures of amber under paragraph 448, but as beaded articles under paragraph 408. (T. D. 29615-G. A. 6881; Mar. 9, 1909.) Amberoid. Refuse pieces of amber melted and molded into shapes to be used for making mouthpieces for pipes and cigar holders are free of duty as amberoid under paragraph 488 of the tariff act of 1909. (T. D. 31741-G. A. 7244; July 8, 1911.) American animals exported and returned. (See Animals.) American fisheries. (See Fisheries.) American goods returned. (See Reimportation.) American goods exported and returned—Certificate of exportation. (See Certificate of exportation.) American shooks. (See Shooks.) American views. (See Views; also Post-cards.) Amor's metal polish. (See Metal polish.) Ampoules of quinine. (See Quinine, ampoules of.) Anatomical preparations. Parts of the human and animal bodies preserved in an alcoholic fluid, manufactured and sold especially for educational purposes, held to be specifically provided for as "preparations of anatomy" under paragraph 675 of the free list, tariff act of 1909, and not dutiable as animal objects preserved in alcohol under paragraph 2. (T. D. 34088—G. A. 7526; Jan 19, 1914.) Anchovies, brisling, sprats, etc. (See Fish in tins.) Animals. (See also Dogs and other domesticated animals.) Breeding purposes— T. D. 27476 (Circular No. 70) July 10, 1906, revoked. (T. D. 31147; Dec. 17, 1910.) Citizenship of importer: Paragraph 473, tariff act of 1897, as amended by the act of March 3, 1903 (32 Stat., 1023; T. D. 24268), provides for the free entry, by "a citizen of the United States," of animals imported for breeding purposes. Held, that to be entitled to the privileges of free entry under this paragraph, a person must establish his legal status as a citizen of the United States; and the fact that an alien has for years been a resident, and enjoyed the privileges of citizenship, in a community is not sufficient to meet the requirements of the statute. (T. D. 30420-G. A. 6988; Mar. 8, 1910.) Citizenship of corporation importing: A corporation organized under State laws is a citizen of the United States within the meaning of that portion of paragraph 492, tariff act of 1909, which provides that "any animal imported by a citizen of the United States specially for breeding purposes shall be admitted free,” and this regardless of the citizenship of the individual stockholders. 32776-G. A. 7386; Aug. 22, 1912.) (T. D. Registry certificates of American Hampshire Swine Record Association not to be accepted in future. (T. D. 29357; Nov. 23, 1908.) Importations of animals for breeding purposes. (T. D. 29148; circular No. 53, New secretary of American Cat Association. (T. D. 28882; Mar. 24, 1908.) Name of Hampshire Down Breeders' Association changed to American Hampshire Withdrawal of certification of American books of record for sheep, and certifying in lieu thereof the register of the Vermont, New York, and Ohio Merino Sheep Breeders' Association. (T. D. 29605; Mar. 8, 1909.) Registration certificates issued by American Suffolk Flock Registry Association, George W. Franklin, secretary, Des Moines, Iowa, not to be accepted on entry of sheep under paragraph 492, and book of record of Suffolk Sheep Society, Ernest Prentice, secretary, Ipswich, Suffolk, England, adopted as book of record for Suffolk sheep. (T. D. 30609; May 12, 1909.) Change in the office of secretary of the Dutch Belted Cattle Association. (T. D. 29907; July 13, 1909.) Certificates issued by American Suffolk Flock Registry Association, James Bowman, secretary, to be treated as issued by foreign book of record. (T. D. 29990; Sept. 8, 1909.) Registration certificates issued by United States Register and Studbook not to be accepted on entry of cats under paragraph 492, and studbook of the Arabian Horse Club of America adopted as book of record for horses. (T. D. 30032; Oct. 8, 1909.) Registration certificates issued by Studbook of Cat Fanciers' Association and Royal Alderney Agricultural Society's Herdbook to be accepted upon entry of animals imported for breeding purposes under paragraph 492, tariff act of 1909. (T. D. 30072; Oct. 28, 1909.) 45633°-17-2 Animals-Continued. Breeding purposes-Continued. Registration certificates issued by American Trotting Register, showing registration of horses as standard, should be accepted upon entry of horses imported for breeding purposes, under paragraph 492, tariff act of 1909. (T. D. 30231; Dec. 30, 1909.) Registration certificates of American Shropshire Registry Association, signed by Miss Julia M. Wade, as acting secretary, to be accepted upon entry of sheep for breeding purposes under act of 1909. (T. D. 30256; Jan. 12, 1910.) Notice of change of secretaries of American Shropshire Registry Association and National Duroc Jersey Record Association. (T. D. 30597; May 9, 1910.) Changes in the office of secretary of the English Kerry and Dexter Cattle Society. (T. D. 30695; June 14, 1910.) Change in the office of secretary of the Percheron Society of America. (T. D. 30755; July 5, 1910.) Registration certificates issued by The Jockey Club, signed by the secretary, F. K. Sturgis, may be accepted. (T. D. 30984; Oct. 11, 1910.) Report to Secretary of Agriculture of animals imported for breeding purposes required in T. D. 29148 discontinued. (T. D. 31309; Feb. 18, 1911.) Foreign pedigree certificates for animals imported for breeding purposes under paragraph 492, tariff act of 1909, to be submitted to the Secretary of Agriculture. (T. D. 31518; Apr. 22, 1911.) Circus Animals of foreign origin exported for exhibition by circus or menagerie may be reimported free of duty under act of March 3, 1899, but such animals of domestic origin not entitled to free entry. (T. D. 29989; Sept. 8, 1909.) Animals taken abroad for temporary use or exhibition by an American circus may be returned to the United States free of duty. (T. D. 30481; Apr. 1, 1910.) Equipment for-Halters and blankets Halters and blankets, necessary for the transportation of blooded horses duly certified and admitted under the statute and regulations prescribed by the Secretary of the Treasury thereunder for free entry, are to be considered as necessary equipment for the safe transportation of the animals and are not subject to duty. (T. D. 33054-G. A. 7413; Dec. 31, 1912.) Excluded from free entry American animals entered subsequent to June 1, 1911, will be dutiable in accordance with the decision of the Court of Customs Appeals in Bragg v. United States (T. D. 31575), holding that such animals were excluded from free entry under paragraph 500 of the act of 1909. Free entry permitted upon return to the United States of animals exported for temporary use or exhibition at any public exposition, fair, or conference held in a foreign country and wild and other animals of foreign origin taken abroad temporarily for exhibition in connection with any circus or menagerie, in accordance with the provisions of the act of May 18, 1896, as amended by the act of March 3, 1899 (T. D. 20819, Mar. 10, 1899), and also animals entitled to free entry under paragraph 492 of the tariff act of 1909. (T. D. 31597; May 15, 1911.) Paragraph 500 of the tariff act of 1909, amended by act approved July 27, 1911, so as to permit the free entry, under certain conditions, of animals of American origin. (T. D. 31784; July 31, 1911.) Exportation of— Horses taken abroad for personal use of owners may be registered on exportation and returned free of duty under provisions of T. D. 30481 and paragraph 500, tariff act of 1909. (T. D. 30608; May 11, 1910.) |