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DIGEST OF CUSTOMS DECISIONS RENDERED DURING CALENDAR

YEARS 1908 TO 1915, BOTH INCLUSIVE.

A.

Abandonment. (See also Allowance)-
Damaged goods,
An oral abandonment of damaged goods under section 23, customs administrative

act of June 10, 1890, made by telephone, is insufficient. Such abandonment

must be in writing. (T. D. 29338G. A. 6826; Nov. 10, 1908.) Where merchandise was so damaged by sea water on the voyage of importation

as to be entirely valueless, there was nothing to be abandoned under section 23, customs administrative act of 1890. The fact that there has been a breach of a bond given under section 2899, Revised Statutes, does not affect the right of the importer to an allowance for merchandise so damaged on the voyage of importation as to be entirely worthless. No different penalty is contemplated by said section than the damages stipulated in the bond. Habicht v. United States, United States Circuit Court, Southern District of New York, May 4, 1909. Suit 5190. Appeal by importer from decision of Board of General Appraisers,

G. A. 6700 (T. D. 28651). Board reversed. (T. D. 29768; May 19, 1909.) Regulations contained in T. D. 30023, relative to allowance for damage upon

imported fruit extended to other perishable merchandise. No provision of law under which allowance can be made upon merchandise not perishable unless

abandonment be made within 10 days after entry. (T. D. 30816; July 21, 1910.) Delivery not a condition of right to abandonThe requirement in subsection 22 of section 28, tariff act of 1909, that the importer

shall deliver abandoned goods at the instance of the chief officer of customs, is not a condition on which the right to abandon and be relieved from the payment of duty depends.

Meaning of “deliverable": Damaged goods, such as cotton gloves, landed upon a steamship dock mingled with a great variety of other merchandise in & damaged condition, are nevertheless “deliverable" within the meaning of that term as used by the Court of Customs Appeals in Thomas v. United States (4 Ct. Cust. Appls., 51; T. D. 33305).

Meaning of “invoice": The invoice referred to in the provision of subsection 22 of section 28, tariff act of 1909, that “the portion so abandoned shall amount to 10 per centum or more of the total value or quantity of the invoice,” refers to the invoice upon which entry is made, which may be distinguished from the

consulated invoice. (T. D. 34032—G. A. 7523; Dec. 31, 1913.) Goods must be deliverable Where an attempt has been made to abandon imported merchandise under section

28, subsection 22, tariff act of 1909, the goods abandoned must be in a condition to be delivered or they can not be lawfully abandoned. If they have been destroyed by being sunk in the water and can not be delivered it is fatal to any recovery. (T. D. 33324_G. A. 7454; Apr. 2, 1913.)

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a

Abandonment-Continued.
Liability for duties-
An importer can not, by exercising the right of abandonment given him under

section 28, subsection 22, tariff act of 1909, escape the payment of additional
duties which, by reason of undervaluations, have accrued under the provisions
of section 28, subsection 7, of the same act; nor can he by abandonment be
relieved from the payment of regular duties upon the appraised value of the
goods when such appraised value is an advance of more than 75 per cent over
the entered value, which latter is thus made presumptively fraudulent by the

terms of section 28, subsection 7. (T. D. 32072_G. A. 7308; Dec. 7, 1911.) Loss of goods by collision of lighter not allowed where they have left the custody of

the GovernmentAlthough the law provided for the abandonment of goods falling within the de

scription of subsection 22 of section 28, act of 1909, the right of abandonment was gone when the goods had left the custody and control of the Government and had been delivered, duty paid, to the importers prior to their being lost by sinking on a lighter in which the Government had no interest. (T. D. 32273_G. A. 7329; Feb. 13, 1912.)

(Appealed): Duty had accrued on these goods before delivery to the importer. By request he was given permission to unload over the vessel's side, at his own risk, and the goods passed thus out of the custody and control of the customs officers. Loss occurred by sinking in consequence of a collision after payment of duty thereon and after the receipt of the merchandise by the importer. Subsection 22 of section 28, tariff act of 1909, that provides abandonment as an additional remedy, clearly imports that the goods sought to be abandoned thereunder shall be at that very time deliverable. These goods, lost as described, were of course not deliverable, and under the facts it would have been gratuitous to give notice requiring delivery. Thomas & Pierson v. United States (No. 878), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, G. A. 7329 (T. D. 32273). Decision

affirmed. (T. D. 33305; Mar. 21, 1913.) Time of entryFruit not entered within 48 hours after entry of the vessel to be treated as un

claimed. (T. D. 30082; Nov. 2, 1909.) Abrasives.

Boro-carbone not. (Se Boro-carbone.)

Powdered glass not dutiable as crude artificial abrasive. (See Glass, powdered.) Accordions. (See Musical instruments.) Accounts, income tax.

Accounting for moneys withheld at the source by disbursing officers from income

payments to individuals-Special-deposit account. (T. D. 34699; circular No.

33; Aug. 11, 1914.) Acid.

Phthalic acid anhydride, which is not technically an acid, but which is commer

cially known as phthalic acid, and which, as such, was held free of duty in the
case of Heller & Merz Co. v. United States (124 Fed., 299) under the act of 1890,
and in the case of Heller & Merz Co. et al., G. A. 4824 (T. D. 22664), under the
act of 1897, the language of the act of 1909 being substantially the same, was
not made dutiable at 15 per cent under the new provision for all other *
acid anhydrides not specially provided for" in paragraph 1, act of 1913, but
remains free as phthalic acid under paragraph 387 of said act. (T. D. 35914–
G. A. 7819; Nov. 24, 1915.)

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Acid-Continued.
Nitrice
Nitric acid containing about 3 per cent in value of sulphuric acid, which latter,

according to the uncontradicted testimony in the case, is added solely for the
purpose of preventing the nitric acid from attacking the metal of the tank cars
in which it was shipped, does not become a chemical mixture within the mean-
ing of that term as used in paragraph 5, tariff act of 1913, but is free as nitric acid

under paragraph 387. (T. D. 36000—G. A. 7828; Dec. 13, 1915.)
Stearic-Stearin-
Dutiable as an acid not specially provided for, under paragraph 1, tariff act of 1897,

at 25 per cent ad valorem. (T. D. 30335_G. A. 6977; Feb. 7, 1910.)
Additional duty. (See Duty, additional.)
Adeps lanæ. (See Medicinal preparations.)
Advertising matter.
Cardboard chief value-
Placards, show cards, or advertising signs, the foundations of which are composed

of either plain or coated cardboard upon which have been superimposed letters
or designs die cut from differently colored sheets of surface-coated paper, and
in each of which signs, as completed, the cardboard foundation constitutes the
component material of chief value, are properly dutiable as manufactures of
paper under paragraph 420 of the act of 1909, as claimed, rather than as manufac-
tures in chief value of surface-coated paper under paragraph 411 of said act, as
assessed. (T. D. 34860_-G. A. 7620; Oct. 23, 1914.)

(Appealed:) Manufactures of paper.-A review of the judicial, legislative,
and administrative interpretations shows cardboard made of a single layer, if
not provided for eo nomine, is within the designation “paper,” and that articles
made of two or more layers of such cardboard are within the designation manu-
factures of paper.” These goods were properly held dutiable as such under
paragraph 420, tariff act of 1909. United States v. Overton & Co. et al. (No. 1480),
United States Court of Customs Appeals. Appeal by the Government from
Board of United States General Appraisers, G. A. 7620 (T. D. 34860). Decision

affirmed. (T. D. 35474; May 21, 1915.) (See also Publications.) Aeroplanes, balloons, etc.-Free entry.

Aeroplanes, airships, and balloons imported for racing purposes may be entered

under bond for exportation within three months from date of importation, in
same manner as automobiles imported for similar purposes are admitted. (T. D.

30976; Oct. 5, 1910.)
Affidavit.
Articles for institutions-
The affidavit required by article 709, Customs Regulations of 1908, upon entry of

articles imported for colleges and other institutions, under paragraphs 519 and
650, tariff act of 1909, must be filed at time of entry, if importation is made
through dealer, but if importation is made directly by institution it may be
filed at any time prior to liquidation. Article 710 of the Customs Regulations

amended accordingly. (T. D. 30525; Apr. 11, 1910.)
Article 710 of the Customs Regulations of 1908 and T. D. 30525 of April 11, 1910,

relative to filing of affidavits from institutions, amended as follows: Deposit
duties may be accepted and refund thereof made upon the production of the
affidavit of the executive officer of the institution, provided that the dealer
shall, at the time of entry, file an affidavit naming the institution for which the
articles are imported and giving the reason why the production of the affidavit
of the executive officer of said institution is impossible at that time, and stating
that it is intended to produce the required affidavit prior to liquidation. (T. D.
31861; Sept. 15, 1911.)

Affidavit-Continued.
Articles for institutions-Continued.
Purchasing agent may sign affidavit and certificate of delivery as executive officer

of institution under articles 709 and 710, Customs Regulations, 1908. (T. D.

33909; Nov, 24, 1913.) Proof of identity of merchandise. (See Evidence.)

Works of art. (See Works of art—Free entry-Affidavit.) Agate, alabaster, coral; manufactures of.

Agate, alabaster, and other articles mentioned in paragraph 115, tariff act of 1897,

when cut, polished, etc., should be classified as dutiable at the rate of 50 per cent under paragraph 115, and not at the rate of 10 per cent under paragraph 435,

whether or not intended for settings in jewelry. (T. D. 28960; Apr. 22, 1908.) Agate balls-Marbles. (See Toys, agate balls.) Agate bearings.

Small pieces of agate, fitted for use as bearings for scales by cutting, grooving, and

polishing, are dutiable at 50 per cent ad valorem under paragraph 115, tariff act
of 1897, as manufactures of agate, and not at 10 per cent ad valorem under para-
graph 435 as precious stones, cut. United States v. Lorsch (T. D. 28513) fol-

lowed. (T. D. 28697—G. A. 6705; Jan. 15, 1908.)
Agate buttons. (See Buttons.)
Agate, cut. (See Precious stones—Cut agate, etc.)
Agate rings.

Pieces of agate in the form of rings which, when mounted in metal holders, are

suitable for use as guides for lines on fishing rods are not“ parts of fishing tackle,' dutiable at 45 per cent ad valorem under paragraph 165, but are materials for use in the manufacture of fishing tackle, and were properly assessed by the collector as “manufactures of agate” at 50 per cent ad valorem under paragraph 112, tariff act of 1909. Fenton v. United States (1 Ct. Cust. Appls., 529; T. D. 31546)

followed. (T. D. 32766—G. A. 7385; Aug. 15, 1912.) Agreements, commercial reciprocity. (See Reciprocity.) Agricultural implements.

Budding and pruning knives not. (See Knives.)
Hedge shears not. (See Shears.)
Lawn mowers-
A lawn mower is more aptly described as “mowers" under paragraph 476, tariff

act of 1909, than as manufactured articles of metal not specially provided for,
under paragraph 199 of said act. The term “mowers” is used in the act to desig-
nate the implement used by gardeners, as well as the large machine used by

grain harvesters. · (T. D. 31615_G. A. 7224; May 22, 1911.) Steam-plow equipmentsSteam-plow equipments, consisting of engines, plows, cultivators, harrows, etc.,

not classifiable as entireties, but as separate parts. (T. D. 32709; July 12, 1912.) Aigrettes. (See also Feathers, artificial, and Plumage.) Artificial The term “aigrette” embraces not only the feather of the heron or egret, but also tufts of precious stones worn on the headdress of men and women.

Glass aigrettes: The glass aigrettes of the importation in controversy are not to be deemed artificial flowers, either because of their name or of the effect they are intended to produce. They are in chief value of glass and fall within the provisions of paragraph 109, tariff act of 1909, as manufactures in chief value of glass.

Fur motifs: The fur motifs of the importation are not made in imitation of feathers, but are intended to be used as ornaments for ladies' hats, and were classifiable as furs prepared for use as material under paragraph 439 of the said act. Judkins & McCormick Co. v. United States (No. 1351), United States Court of

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