Muriate of Apomorphia.-This merchandise is not a salt of morphia, and it is a medicinal preparation in the preparation of which alcohol was not used.T. D. 13699 (G. A. 1937). Pilocarpine Muriate is an alkaloidal chemical salt and a medicinal preparation in which alcohol is used.-T. D. 13058 (G. A. 1563.) Salipyrene is a coal-tar preparation not a color or dye, a chemical salt, and a medicinal preparation. It is dutiable as a chemical salt, and not as a medicinal preparation.—T. D. 15125 (G. A. 2651.) Sodium Benzoate is a medicinal preparation not containing alcohol and in the preparation of which alcohol was not used. The claim that it is dutiable as a coal-tar preparation at 20 per cent is overruled and the assessment of duty at 25 per cent under paragraph 75, is affirmed.-T. D. 14556 (G. A. 2348). Sodium Salicylate Powder. We find that it is a medicinal preparation not containing alcohol, and in the preparation of which alcohol was not used.T. D. 14518 (G. A. 2329). Sodium Sulphuret is dutiable as a chemical compound or salt and not free as sodium.-T. D. 15221 (G. A. 2714). Symphoral or Sodium Caffeine Sulphonate is dutiable as a chemical compound and salt and not as a coal-tar preparation nor as a medicinal preparation.-T. I). 15393 (G. A. 2787). Veratrine is an alkaloid or mixture of alkaloids obtained from the seeds of the cebadilla, and is a medicinal preparation in the preparation of which alcohol is used.-T. D. 13061 (G. A. 1566). DECISIONS UNDER THE ACT OF 1883. Chemical Compound or Salt. The phrase "chemical compound or salt" is too general to be considered an enumeration, so as to take an article out of the operation of the similitude clause.-Lloyd v. McWilliams, 31 Fed. Rep., 261. 6. Alumina, hydrate of, or refined bauxite; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and all other manufactured compounds of alumina, not specially provided for in this section, 15 per cent ad valorem. 1913 4. Alumina, hydrate of, or refined bauxite, containing not more than 64 per cent of alumina, four-tenths of 1 per cent per pound; containing more than 64 per cent of alumina, six-tenths of 1 cent per pound. Alum, alum cake, patent alum, sulphate of alumina, and aluminous 1909 cake, containing not more than 15 per cent of alumina and more than three-tenths of 1 per cent of iron oxide, one-fourth of 1 cent per pound; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, containing more than 15 per cent of alumina, or not more than three-tenths of 1 per cent of iron oxide, three-eights of 1 cent per pound. 4. Alumina, hydrate of, or refined bauxite, six-tenths of 1 cent per 1897 pound; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, one-half of 1 cent per pound. 8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and 1894 aluminous cake, and alum in crystals or ground, four-tenths of 1 cent per pound. 1890 1883 9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, six-tenths of 1 cent per pound. 32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, 60 cents per hundred pounds. DECISIONS UNDER THE ACT OF 1909. Diamantine falls squarely within the purview of paragraph 4. This paragraph, however, provides for alumina of (4) several degrees of fineness at (4) several specific rates of duty. As there is no evidence to show under which of these provisions of paragraph 4 the commodity in question should be classified, the protests are overruled.-Ab. 26421 (T. D. 31842). DECISIONS UNDER THE ACT OF 1890. Hydrate of Alumina is dutiable as alumina and not free under paragraph 501 as bauxite.-T. D. 15980 (G. A. 3004). 7. Ammonia, carbonate of, and muriate of, three-fourths of 1 cent per 1913 pound; phosphate of, 1 cent per pound; liquid anhydrous, 24 cents per pound; ammoniacal gas liquor, 10 per cent ad valorem. 5. Ammonia, carbonate of, 1 1909 moniac, three-fourths of 1 cent pound. cents per pound; muriate of, or sal amper pound; liquid anhydrous, 5 cents per 5. Ammonia, carbonate of, 1 cents per pound; muriate of, or sal ammoniac, three-fourths of 1 cent per pound; * * 8. Ammonia, carbonate of, 20 per cent ad valorem; muriate of, or sal ammoniac, 10 per cent ad valorem; 10. Ammonia, carbonate of, 14 cents per pound; muriate of, or sal ammoniac, three-fourths of 1 cent per pound; 33. Ammonia, anhydrous, liquefied by pressure, 20 per cent ad valorem. DECISIONS UNDER THE ACT OF 1894. Ammoniacal Gas Liquor is dutiable as a manufactured and not as an unmanufactured nonenumerated article.-T. D. 17441 (G. A. 3615). 8. Argols or crude tartar or wine lees crude or partly refined, containing not more than 90 per centum of potassium bitartrate, 5 per centum 1913 ad valorem; containing more than 90 per centum of potassium bitartrate, cream of tartar, and Rochelle salts or tartrate of soda and potassa, 2 cents per pound; calcium tartrate crude, 5 per centum ad valorem. 1909 1897 6. Argols or crude tartar or wine lees crude, 5 per centum ad valorem ; tartars and lees crystals, or partly refined argols, containing not more than 90 per centum of bitartrate of potash, and tartrate of soda or potassa, or Rochells salts, 3 cents per pound; containing more than 90 per centum of bitartrate of potash, 4 cents per pound; cream of tartar and patent tartar, 5 cents per pound. 6. Argols or crude tartar or wine lees crude, containing not more than 40 per centum of bitartrate of potash, 1 per cent per pound; containing more than 40 per centum of bitartrate of potash, 13 cents per pofind; tartars and lees crystals, or partly refined argols, containing not more than 90 per centum of bitartrate of potash, and tartrate of soda or potassa, or Rochelle salts, 4 cents per pound; containing more than 90 per centum of bitartrate of potash, 5 cents per pound; cream of tartar and patent tartar, 6 cents per pound. 73. Tartar, cream of, and patent tartar, 20 per centum ad valorem. 74. Tartars and lees crystals, partly refined, 20 per centum ad 1894 valorem. 1890 75. Tartrate of soda and potassa, or Rochelle salts, 2 cents per pound. 90. Tartar, cream of, and patent tartar, 6 cents per pound. (Free.) 1883 18. Cream of tartar, 6 cents per pound. 29. Soda and potassa tartrate, or Rochelle salts, 3 cents per pound. 31. Tartars, partly refined, including lees crystals, 4 cents per pound. 519. Argal, or argol, or crude tartar. (Free.) DECISIONS UNDER THE ACT OF 1897. Argols, crude, containing more than 90 per cent of bitartrate of potash, dutiable at 14 cents per pound under paragraph 6.—T. D. 20995 (G. A. 4413). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Brown Tartar is dutiable at 5 per cent, as resembling "argol or crude tartar," and not at 20 per cent, as resembling cream of tartar" (Schedule E.). Ross v. Peaslee, 2 Curt., 499; 20 Fed. Cas., 1241. 9. Balsams: Copaiba, fir or Canada, Peru, tolu, and all other balsams. which are natural and uncompounded and not suitable for the manufacture of perfumery and cosmetics, if in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the balsams and the prevention of decay or deterioration pending manufacture, all the foregoing not 1913 specially provided for in this section, 10 per centum ad valorem; if advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the balsams and the prevention of decay or deterioration pending manufacture, all the foregoing not specially provided for in this section, 15 per centum ad valorem: Provided, That no article containing alcohol shall be classified for duty under this paragraph. 20. Drugs, such as balsams, which are natural and uncompounded drugs and not edible, and not specially provided for in this section, but which are advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture, one-fourth of 1 cent per pound, and in addition thereto 10 per centum ad valorem: Provided, That no article containing alcohol, or in the preparation of which alcohol is used, shall be classified for duty under this 1909 paragraph. * balsams * 559. Drugs, such as * *; any of the foregoing which are natural and uncompounded drugs and not edible and not specially provided for in this section, and are in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture: Provided, That no article containing alcohol, or in the preparation of which alcohol is used, shall be admitted free of duty under this paragraph. (Free.) 20. Drugs, such as balsams, *; any of the foregoing which are drugs and not edible but which are advanced in value or condition by refining, grinding, or other process, and not specially provided for in this Act, one-fourth of 1 cent per pound, and in addition thereto 10 1897 per centum advalorem. 1894 balsams, *; any of the forego 548. Drugs, such as ing which are drugs and not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process, and not specially provided for in this Act. (Free.) * balsams, 16. Drugs, such as ; any of the foregoing which are not edible but which are advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, 10 per centum ad valorem. * * balsams, 470. Drugs, such as * *; any of the foregoing drugs which are not edible, and which have not been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. (Free.) 1890 1883 balsams, 24. Drugs, such as *; any of the foregoing which are not edible but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, 10 per centum ad valorem. 560. Drugs, such as * balsams, *; any of the foregoing which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. (Free.) 94. All balsams, * * *; any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act, 10 per centum ad valorem. 636. Drugs, * **; any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act. (Free.) balsams, DECISIONS UNDER THE ACT OF 1913. Gum Styrax.-Balsam styrax from which has been removed foreign matter, such as sticks and dirt, is still natural and uncompounded balsam gum, not adapted for use as an odoriferous or aromatic substance in the manufacture of perfumes or cosmetics. Held to be subject to duty at the rate of 10 per cent ad valorem under the provisions of paragraph 9. G. A. 6303 (T. D. 27162) and United States v. Sheldon (2 Ct. Cust. Appls., 485; T. D. 32245) cited.T. D. 35172 (G. A. 7694). DECISIONS UNDER THE ACT OF 1897. Balsam in Capsules. MEDICINAL PREPARATION.-Crude balsam in gelatin capsules is dutiable as a medicinal preparation under paragraph 68. CAPSULES FILLED.-Gelatin capsules containing a medicine are not coverings for the purposes of transportation, but are an essential part of the article. T. D. 29408 (G. A. 6837) reversed.-U. S. v. Lehn. Lehn v. United States (C. C.), T. D. 29809. Fir Balsam, drawn from the tree and submitted to a process of straining for purification, is regarded in the trade generally as being in a crude condition. Held to be a nonedible drug not advanced in value or condition, and is entitled to free entry as such under paragraph 548.—T. D. 27162 (G. A. 6303). Synthetic Peru Balsam.-An article invoiced as "Peru balsam" and classified as a chemical compound under paragraph 3, was claimed to free of duty under paragraph 548, relating to crude balsams. Protest sustained, the board finding the article to be synthetic Peru balsam, corresponding in its uses, essential qualities, and main characteristics to the Peru balsam of the United States Pharmacopoeia. Note U. S. v. Schering (T. D. 29077).—Ab. 19663 (T. D. 29267). 1913 10. Barium, chloride of, cent per pound; dioxide of, 14 cents per pound; carbonate of, precipitated, 15 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Binoxide of Barium.-Binoxide of barium was claimed to be dutiable as baryta under paragraph 42 or as clays or earths" (par. 90). Protests overruled.-Ab. 25023 (T. D. 31380). DECISIONS UNDER THE ACT OF 1897. BINOXIDE OF BARIUM.-Binoxide of barium does not occur in a state of nature; it is not a clay or earth, wrought or unwrought; nor is it a mere mechanical mixture, but is an artificially produced chemical compound, differing essentially from the original material and was dutiable under paragraph 3.-McKesson v. U. S. (Ct. Cust. Appls.), T. D. 31256; Ab. 20183 (T. D. 29442) affirmed. 1913 11. Blacking of all kinds, polishing powders, and all creams and preparations for cleaning or polishing, not specially provided for in this section, 15 per centum ad valorem: Provided, That no preparations containing alcohol shall be classified for duty under this paragraph. 7. Blacking of all kinds, 25 per centum ad valorem; all creams and 1909 preparations for cleaning or polishing boots and shoes, 25 per centum ad valorem. 1897 7. Blacking of all kinds, 25 per centum ad valorem. 1894 9. Blacking of all kinds, 20 per centum ad valorem. 1890 11. Blacking of all kinds, 25 per centum ad valorem. 397. Blacking of all kinds, 25 per centum ad valorem. 1883 479. Polishing powders of every description, by whatever name known, including Frankfort black, 20 per centum ad varorem. * DECISIONS UNDER THE ACT OF 1913. Wrought Earth. The merchandise in this case is invoiced as polishing earth, assessed by the collector under paragraph 11 and claimed by the importer to be free of duty under paragraph 518 or 549, or dutiable under paragraph 76. SCOPE OF STATUTORY PROVISIONS.-To be dutiable under paragraph 11 the merchandise, if not expressly manufactured for use as blacking, polishing powder, a cream or preparation for cleaning or polishing, it must at least be imported for use as such. Wrought earth which it is possible, but impractical, to use as a polishing powder will not be held dutiable under paragraph 11 unless it is shown to have been expressly manufactured for or intended to be used as such. PROVISIONS OF A NEW ACT.-The classification of a commodity long established should not be held to have been changed by a change in the tariff law, except where that change is made clear and distinct by the express language of the law. T. D. 34697 (G. A. 7594). DECISIONS UNDER THE ACT OF 1909. Amor's Metal Polish.-The amorphous viscous substance of the importation, without any determinate shape or form, does not come within the provisions of paragraph 95 as an article composed wholly or in chief value of earthy or mineral substance. There is no evidence of similitude in the record, but it is clear the substance is a manufacture not expressly provided for by any paragraph of the law in question. It was classifiable as a nonenumerated manufacture under paragraph 480.-Rosenheim et al. v. U. S. (Ct. Cust. Appls.), T. D. 34135; (Ab. 32480) T. D. 33464 reversed. |