effect. The case of coumarin has been discussed in detail in the tariff information survey for "Natural and Synthetic Substances, Preparations, and Mixtures Used in the Manufacture of Perfumery, paragraph 49. (See page 86.) California... Colorado. Georgia. Illinois. Iowa. Louisiana. Maryland. Number of estab- Value of lish. products. ments. 350 $6,308,000 1909. 377 7,772,000 1914. Flavoring extracts-Production in United States, by States. [From Federal Census.] 420 $8,828,000 424 11,380,000 Massachusetts. Michigan. 10 12 180,837 1,008,583 Flavoring extracts-Imports for consumption-Revenue-Continued. CONTAINING MORE THAN 20 PER CENT AND NOT MORE THAN 50 PER CENT OF Flavoring extracts and fruit juices-Domestic exports (fiscal years). Containing more than 20 per cent and not more than 50 per cent Containing more than 50 per cent of alcohol..... *** flavoring extracts, ***not containing alcohol and not All***flavors ***not otherwise specially provided for in this (NOTE.-Group I provides for distillates and other coal-tar COURT AND TREASURY DECISIONS. Rates of duty, specific and ad valorem. 10 cents per pound, 20 per cent ad valorem. 20 cents per pound and 20 per cent ad valorem. 40 cents per pound and 20 per cent ad valorem. 20 per cent ad valorem. 30 per cent ad valorem. Under the construction against implied repeal (Vandegrift v. United States, 9 Ct. Cust. Appls. 112; Decs. Treas. Dept., Oct. 5 and Nov. 7, 1916), saccharin is dutiable under the specific provision in paragraph 179 of the act of 1913 rather than under the provision for coal-tar medicinals or flavors in the act of September 8, 1916. Coumarin shown by the evidence to be used chiefly in making flavoring extracts, was held dutiable as a chemical compound under paragraph 5 and not under paragraph 49 of the act of 1913 (Abstract 41691). (For further discussion of coumarin see survey upon perfumery materials.) But the provision for coal-tar flavors in Group III of section 500 of the act of September 8, 1916, was held to control over the general provision for chemical compounds in paragraph 5 of the act of 1913 (Abstract 43265). Lavender flowers consisting of flowers of the lavender plant stripped from the stem and dried and used in part for the flavoring of tobacco, were held exempt from duty as crude drugs under paragraph 477 and not under paragraph 49 of the act of 1913 (Abstract 39004; followed in cases not involving use for flavoring tobacco, in Abstracts 40327, 41191 and 41192). MISCELLANEOUS. DRAWBACK PROVISION IN THE ACT OF 1913 RELATING TO THE MANUFACTURE OF FLAVORING EXTRACTS FOR EXPORTATION. Section IV, par. O. * * That on the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used: Provided, That no other than domestic tax-paid alcohol shall have been used in the manufacture or production of such preparations. Such drawback shall be determined and paid under such rules and regulations, and upon the filing of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation, as the Secretary of the Treasury shall prescribe. MUSK, NATURAL AND SYNTHETIC. (Par. 49, Act of 1913, 20 per cent ad valorem.) SUMMARY. Musk is the secretion of a certain gland of the male musk deer and in dried form it is used in the manufacture of perfumes and to a limited extent in medicine. Tonquin (or Tonkin), a French protectorate in Indo-China, is the chief source of supply, although occasional quantities are obtained from Russia and India. Musk enters commerce in two forms, either in the dried sacs or pods as taken from the deer, or the pods are opened and the musk removed, when it is known as grain musk. The musk pod sometimes contains as much as 2 ounces of pure musk, but the average is considerably less than an ounce. The chemical compound to which the odor of musk is due has not been definitely identified, although a product of coal-tar origin, known as synthetic or artificial musk, possesses a similar odor and is largely used as a substitute for the natural product. The sacs taken from the common muskrat are sometimes known as "American musk," and although possessed of a different odor can be substituted for musk in certain uses. Musk is one of the higher-priced perfume materials and normally sells for $15 to $30 per ounce. For this reason it is frequently adulterated. China annually exports about a half million dollars' worth of crude musk. France has usually been the largest importer of Chinese musk, but in 1915 the United States was the largest consumer, taking about one-fourth of the year's product. Imports of musk into the United States have shown wide variation. The maximum import of musk pods in recent years occurred in 1913, when 12,994 ounces, valued at $124,855, were received. In 1914 only 3,209 ounces were imported, but the imports exceeded 10,000 ounces in 1915, 1917, and 1919. The importation of grain musk in 1917 was valued at $63,304. Imports in 1918 were valued at $29,246, but with the exception of these two years the value of the annual imports of grain musk has never exceeded $8,000. In 1914 imports of synthetic musk amounted to 8,962 pounds, valued at $9,351. Crude musk in the natural pods was given specific enumeration in the free lists of the acts of 1883, 1890, 1894, 1897, and 1909. Grain musk, however, was not included in this provision and imports were held dutiable as a nonenumerated unmanufactured article at 10 per cent ad valorem. Paragraph 49 of the act of 1913 provided for both musk pods and grain musk at the uniform rate of 20 per cent ad valorem. Synthetic or artificial musk was held dutiable as a chemical compound under the act of 1897, but in the act of 1913, lacking specific enumeration, it would presumably fall in the class of "synthetic odoriferous substances * * * used in the manufacture of, but not marketable as, perfumes or cosmetics," dutiable at 20 per cent ad valorem. Natural musk is not produced in the United States and the duty imposed by the act of 1913 was evidently for revenue purposes. The maximum annual revenue from both varieties of musk was obtained in 1917 and amounted to $28,665. "49. * * GENERAL INFORMATION. PROVISIONS IN THE ACT OF 1913. and all * * * * * used in the * musk, grained or in pods, * synthetic odoriferous or aromatic substances, manufacture of, but not marketable as, perfumes or cosmetics; all of the foregoing not containing alcohol and not specially provided for in this section, 20 per centum ad valorem." DESCRIPTION AND USES. i Musk, the oldest of the perfume materials, is the dried secretion of the preputial follicles of the. male musk deer (Moschus moschiferus Linné; family, Moschidae). Grained musk, which is one of the common forms in which this material enters commerce, consists of "small irregular granules, not more than eight-hundredths of an inch in thickness, blackish with a few brown fragments and becoming somewhat grayish on ageing, glistening, and slightly oily, and with a peculiar, penetrating, powerful, and persistent odor." Musk is often marketed in its original form, in what is known as a pod, which is a small, contracted skin pouch, seldom larger than a walnut. The average weight of a musk sac is 394 grains (0.93 ounce), of which about 157 grains are musk. Sometimes, however, a pod may contain as much as 2 ounces of musk. The musks of Tonkin and Nakin are the finest. That of India has an odor like civet and is less esteemed, while the Russian or Siberian musk (called cabardine) is the least valuable. Musk is of chief value as an ingredient of perfumes; its scent is more penetrating and persistent than that of any other known substance. It adds strength and persistency to vegetable essences, and is an ingredient in many compounded perfumes. The odor is so strong that one part of musk communicates its odor to 3,000 parts of inodorous powder. Musk was formerly considered a valuable remedy in hiccoughs and some laryngeal affections, but owing to its variable quality and high price it is falling into disuse in medicine. It is a favorite Chinese remedy and is also used in China to keep moths out of furs and clothing. Musk is official in the United States Pharmacopoeia, IX. Synthetic or artificial musk is a white crystalline powder made by a patented process. Although it possesses the musk odor it is not of the same chemical constitution; the chemical substance to which musk owes its odor has not been identified. Original synthetic musk was a trinitro derivative of toluene and later a similar preparation from xylene was used. Related substances such as dinitrobutylxylylazoimide and trinitroisobutyltoluene are also sold as artificial musk.2 1 U. S. Pharmacopoeia, IX, p. 277. 2 Reference should be made to the later survey dealing with "Natural and synthetic odoriferous substances, preparations, and mixtures." (See page 83.) |