Imágenes de páginas
PDF
EPUB

not within paragraph 356, even though in other respects they answer the requirements of the paragraph.—T. D. 35949 (G. A. 7824).

Plated Articles.—The last clause of paragraph 167, tariff act of 1913, taxing articles or wares of certain metals when not plated with gold or silver, excludes from its operation not only such articles as are entirely plated but also such as have a substantial portion of their surfaces plated, and relegates them to the provision in the same paragraph for articles or wares plated with gold or silver.

GOLD OR SILVER PLATED HAND BAG OR PURSE FRAMES, How DUTJABLE.—Hand bag or purse frames with a substantial portion of their surfaces plated with gold or silver are dutiable under the first clause of paragraph 167 as "articles or wares plated with gold or silver” at 50 per cent ad valorem, and not under the last clause as metal articles not plated with gold or silver at 20 per cent ad valorem.

WARES IN CHIEF VALUE OF GLASS, With GOLD OR SILVER PLATED TRIMMING, How DUTIABLE.—Penholder racks or stands in chief value of glass, with gold or silver plated metal rims, are dutiable as manufactures of glass, under paragraph 95, and not as gold or silver plated metal articles under paragraph 167.-Cross Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 36308; (G. A. 7761) T. D. 35608 modified.

Articles Plated With Gold or Silver.-Metal articles, partly plated with gold or silver, are dutiable at 50 per cent ad valorem under the provision in paragraph 167 for “ articles or wares plated with gold or silver.” It is not essential that an article be wholly or substantially plated with gold or silver ; the mere fact that any part thereof has been plated with either of those metals is sufficient to bring it within said provision.-T. D. 35608 (T. D. 7761).

Where 25 per cent of the exposed surface of article is plated with gold or silver the articles are properly dutiable at the rate of 50 per cent ad valorem under paragraph 167.—Dept. Order (T. D. 34182).

Whistles of Brass.--Cyclone or siren whistles of brass, nickel plated, sold by manufacturers of musical instruments for the use of drummers, to be hung on the wall and not carried on the person, are dutiable as articles of brass at 20 per cent ad valorem under paragraph 167, and not at 60 per cent under paragraph 356.—T. D. 35845 (G. A. 7801).

DECISIONS UNDER THE ACT OF 1909.

Automatic Lighters.-From the evidence and upon examination of the article itself it can not well be deemed a smoker's article. Its use appears to be to light acetylene lamps. It is dutiable as a manufacture of metal, paragraph 199. Distinguishing Ab. 13785 (T. D. 27785).--Sheldon & Co. 1'. U. S. (Ct. Cust. Appls.), T. D. 32199; (G. A. Ab. 26400) T. D. 31832 reversed.

Old Bullets.—The merchandise invoiced as nickel bullets was assessed with duty under paragraph 199 and is claimed dutiable as nickel alloys under paragraph 185; as nonenumerated manufactured articles under paragraph 480; or free of duty as old brass under paragraph 521; as old copper under paragraph 544; or as junk under paragraph 600. We must hold that none of the claims as raised by the protest are well founded.-Ab. 28987 (T. D. 32655).

Crucifixes and Reliquaries classified under paragraph 448 were held dutiable as manufactures of metal (pak. 199).—Ab. 37533.

Electric Arc Lamps.—Complete electric arc lamps consisting of metal lamps and glass globes were held dutiable as entireties as manufactures of

metal under paragraph 199. Duty was assessed upon the lamps under paragraph 199, and on the globes under paragraph 98.—Ab. 31534 (T. D. 33263).

Exposure Meters.-Instruments known as exposure meters, designed for use by photographers in determining proper exposure for plates or films, and composed in chief value of metal, are dutiable as manufactures of metal under paragraph 199, and not as articles ornamental in character designed to be carried on or about the person under paragraph 448.--T. D. 30662 (G. A. 7028).

Metal Faucets for Olive Oil Cans.--Metal faucets imported with olive oil cans, classified under paragraph 199, were claimed to be free of duty as part of the containers. It was found that the containers were complete in every respect and that the faucets serve no purpose until after the seal is broken. Protest overruled. G. A. 1890 (T. D. 13618) cited.-Ab. 35459 (T. D. 34416).

Mesh Composed of Silver.-Silver mesh in strips from 6 to 9 feet long and from 9 to 10 inches wide, suitable for use in the manufacture of mesh bags and for other purposes as well, is neither mesh bags nor parts thereof, but is material out of which mesh bags may be manufactured and is properly dutiable at 45 per cent ad valorem as manufactures in part of metal under paragraph 199. U. S. v. Simon (84 Fed., 154); Fenton v. U. S. (1 Ct. Cust. Appls., 529; T. D. 31546).-T. D. 33144 (G. A. 7426).

Needle Threaders or threading hooks, used in threading needles for embroidering machines, are not dutiable as “needles " under paragraph 164, but are dutiable as manufactures of metal ” under paragraph 199.—T. D. 31347 (G. A. 7178).

Nickeled Zinc in Strips.-Zinc nickeled on one side, polished, and cut into strips, dutiable under paragraph 199.-Dept. Order (T. D. 31396).

Iron Pile Protectors.—The importation was of pile protectors made of seetional, semicircular iron plates, which when riveted together took a drum shape. As to the point whether the holes in the plates were punched before or after rolling, the testimony is distinct that they were punched after rolling. This constitutes an advancement in the course of manufacture beyond hammer. ing, rolling, or casting, resulting in changing the crude article into a form ready for actual use. The merchandise was properly assessed under paragraph 199.-U. S. v. American Railroad Co. of Porto Rico (Ct. Cust. Appls.), T. D. 35005; (G. A. Ab. 35945) T. D. 34571 reversed.

Planit Packing.--Tin parings and lead shavings obtained by the use of a lathe in the ordinary methods of turning bars of metal to shape and form might, it is true, be deemed waste, but there is no evidence here to negative the idea that these parings and shavings may have been produced for use in the manufacture of a packing. The appearance of the sample is suggestive of an article specially prepared for calking purposes. The importation was properly assessed under paragraph 199.--Hodgart & Co. v. U.S. (Ct. Cust. Appls.), T. D. 32048; (G. A. Ab. 25107) T.D. 31429 affirmed.

Steel Railway Ties.-A railway tie or sleeper of steel, cut to proper length and with bolt holes punched at each end, is further advanced than the uncompleted forms of steel as material for which provision is made under paragraph 131. The steel ties are dutiable under paragraph 199 as manufactures of metal, rather than as “steel not specially provided for " under paragraph 131.-T. D. 31180 (G. A. 7146).

Steins of which the metal covers are the component of chief value were held dutiable as manufactures of metal under paragraph 199.-Ab. 24377 (T. D. 31134).

Tinsel Wire.-Flat wire in width 22 Birmingham gauge and in thickness 32 Birmingham wire gauge dutiable at the rate of 45 per cent ad valorem under paragraph 199.—Dept. Order (T. D. 32609).

DECISIONS UNDER THE ACT OF 1897.

Babbitt Metal not an unwrought metal, but dutiable as a manufacture of metal at 45 per cent ad valorem under paragraph 193.-T. D. 21480 (G. A. 4519).

Bottles With Metal Mountings.-Fancy glass bottles with metal mountings are not within the provision in paragraph 99 for plain glass bottles.-Mark Cross Co. v. U. S. (C. C.), T. D. 27771 ; Ab. 11473 (T. D. 27384) affirmed.

Bronze Mounted China Vases, in chief value of metal, are dutiable under paragraph 193, at the rate of 45 per cent ad valorem.

The provisions of paragraph 95 for china vases cover only vases made wholly of chinaware. When vases are not wholly of chinaware, but are in chief value thereof, they fall within paragraph 96. Glaenzer v. U. S. (cited in T. D. 21140) distinguished.-T. D. 24674 (G. A, 5420).

Old Cannon, made from composition metal, although of obsolete patterns, and unfit for use as cannon, are dutiable as manufactures of metal, under paragraph 193. Such articles, never having lost their character as manufactured articles, are dutiable as manufactures of metal and are not entitled to free entry as old metal, fit only for renianufacture. Downing v. U. S. (116 Fed. Rep., 779), Downing 1. U. S. (Circuit Court of Appeals, unpublished), and G. A. 4659 (T. D. 22019) cited and followed.-T. D. 24549 (G. A. 5369).

Old cannon, composed of copper 91.09 per cent, and tin 7.05 per cent (the remaining components not being determined), although practically worthless for use in war as against modern orvpance, are nevertheless dutiable as manufactures of metal, and are not free of duty as * composition metal of which copper is a component material of chief value.” Dwight v. Merritt (140 U. S., 213) referred to.-T. D. 22019 (G. A. 4659).

Cast Steel Grinders Not Plates.—Pieces of cast steel upon which machine work had been done after being cast and so forming a combination of parts ready for immediate use in a cement mil. are finished articles and are not “plates ” as provided for under paragraph 135, and were dutiable under paragraph 193.-U. S. v. Prosser (Ct. Cust. Appls.), T. D. 30848; T. D. 26835 and T. D. 27493 reversed.

Coin Swords.-So-called copper cash swords, consisting of articles in the form of swords, and composed of copper coins corded together and securely fastened around an iron rod covered by metal foil, are dutiable as articles in part of metal under paragraph 193, rather than free of duty as “coins " under paragraph 530.—Soy Kee & Co. v. U. S. (C. C.), T. D. 30297; Ab. 19874 (T. D. 29329) affirmed.

Copper-Coin Articles.-Ornaments made of copper coins, in the shape of swords and other articles for the household, are subject to classification under paragraph 193, as articles of copper, not specially provided for, rather than under paragraph 530 as copper coins or under section 6 as unenumerated articles.T. D. 28773 (G. A. 6720).

Engravers' Tools, composed of small steel shafts, tipped with a diamond fragment, imported under the tariff act of 1897, are dutiable as manufactures composed in part of steel at 45 per cent ad valorem under paragraph 193, and not at 60 per cent ad valorem, as precious stones set, under paragraph 434. In re Hope, etc., Co. (100 Fed. Rep., 286) followed.-T. D. 22216 (G. A. 4706).

Generator Shaft.-A generator shaft for use as a part of an electric engine, which has been forged and subsequently rough-bored and rough-turned, is not dutiable as a forging,” under paragraph 127, nor as mill shafting" or "steel in all forms and shapes,” under paragraph 135, but is dutiable as manufactures of metal, under paragraph 193.--T. D. 32377 (G. A. 7345).

Gilded Figures of Plaster of Paris.—Plaster-of-Paris figures ornamented with gold mechanically applied in the form of gold leaf, metal being the component material of chief value, are properly dutiable at the rate of 45 per cent ad valorem under paragraph 193, as articles composed wholly or in part of metal, and not under paragraph 97 nor paragraph 450.-T. D. 26098 (G. A. 5951).

Glass Jars With Metal Covers, metal the component material of chief value, were held dutiable as manufactures of metal under paragraph 193, as claimed by the importers. The board found the metal covers were not designed for ornamentation, but to serve a useful purpose.—Ab. 25162 (T. D. 31450).

Hatters' Conformators.—The merchandise is invoiced as conformateurs complete," “ formillons,” plats,” and “formillons and plats.” The complete conformator is in two parts, a headpiece and a formillon. The headpiece is a skeleton frame of wooden slats and with metal parts, used to mark a pattern or make a record of the size and shape of the head. The formillon has a wooden base, which is called the plat, and is made up of a certain number of adjustable wooden parts with metal attachments. It is used in fitting hats to the shape or form of the pattern. The headpiece with its complete formillon constitutes the article known as the conformator in use by hatters.

It appears from the testimony taken at the hearing that in these complete conformators metal preponderates in value over the wood; and we find as a fact in the cases at bar that metal is the component material of chief value in the said complete conformators. Extra parts, such as formillons and plats, though they may be imported with the “conformators complete,” are not on that account to be considered together with the conformators as a unit. If they are additional parts they are subject to separate classification. In these cases there are several items which are shown to be extra and additional formillons and plats.-Ab. 20055 (T. D. 29389).

Jeweled Picture Frames.--Picture frames set with precious stones are dutiable at 45 per cent ad valorem under paragraph 193, and not at the rate of 60 per cent ad valorem as jewelry under paragraph 434. U. S. v. Knoedler (T. D. 28282) and T. D. 28244 cited.—T. D. 28344 (G. A. 6645).

Machine Parts.—The parts of certain ball mills in these cases were imported by separate vessels and covered by separate entries.

It appears clear to us that all of these importations must be considered in their unassembled state. Most of the shipments merely include so-called plates, grinders, and round steel forged balls. Where the other unspecified parts of the ball mills are shipped, there are found lacking most of the plates and many other of the essential parts of the ball mill. Many shipments merely comprise either plates or steel balls.

The outer and inner side plates are shown to be but steel castings, and they are entitled to classification under paragraph 135, at the applicable specific rate per pound. The cast-steel grinding plates are the same as those passed on in the Prosser case (1 Ct. Cust. Appls., 22; T. D. 30848), and are dutiable properly as assessed. The bolts are dutiable as claimed, under paragraph 145, as steel bolts, and the steel balls are dutiable properly as forgings under paragraph 127, as claimed. Note Ab. 9241 (T. D. 26890).—Ab. 27459 (T. D. 32126).

Metal Figures Not Toys.—Metal figures or nippes, representing various kinds of animals, such as horses, dogs, deer, etc., single and in groups, some of which have pin or ash trays attached, are dutiable as articles of metal, not specially provided for, under paragraph 193, and not as toys under paragraph 418. Samstag v. U. S. (T. D. 28261) cited and followed.-T. D. 28296 (G. A. 6638).

Metal Figures of horses, deer, etc., single and in groups, which are known in trade as “metal novelties," and are generally used as mantle or cabinet ornaments rather than by children as toys, Held not to be duitable under the provision for " toys” in paragraph 418.-Samstag v. U. S. (C. C.), T. D. 28261 ; Ab. 12484 (T. D. 27550), affirmed.

Miniature Frames of precious metals set with precious stones, being articles of utility and not for personal adornment, are not included in the provision in paragraph 434, for “ articles commonly known as jewelry.”—U. S. v. Knuedler (C. C.), T. D. 28282; (G. A. 6427) T. D. 27577 affirmed.

Miniature Pistols and Guns, and Cartridges for Same.—Miniature breechloading guns 54 inches long are dutiable as manufactures of metal under paragraph 193, at 45 per cent ad valorem.-T. D. 24768 (G. A. 5467).

Needle Threaders not Needles.--So-called needle threaders consisting of thin steel implements about 11 inches in length and about one twenty-fourth of an inch wide, with a hook at each end, and designed to be used to fasten the thread into the eye of sewing and embroidery needles in Swiss embroidery machines, are not needles, and are dutiable as manufactures of metal at 45 per cent ad valorem under paragraph 193. G. A. 4528 (T. D. 21505) and G. A. 4938 (T. D. 23109) cited.-T. D. 24322 (G. A. 5309).

Templets.-The importers contended that these articles were free of duty under paragraph 616, relating to patterns for machinery.

The templet is an instrument to locate readily and accurately on cylindrical metal sheets the points where holes are to be punched for boiler tubes. It may be commonly described as a pattern; still, we believe this kind of a templet is more in the nature of a form, gauge, or tool than a pattern for machinery as provided for in the free list of the tariff.—Ab. 20418 (T. D. 29464).

Tin Disks stamped out of tin plate used in the manufacture of tin cans are dutiable under paragraph 193 as manufactures of metal, rather than as waste under paragraph 463, or as articles manufactured from tin plate under paragraph 140. Shallus v. U. S. (162 Fed. Rep., 653; T. D. 29104) followed; G. A. 5632 (T. D. 25171) reversed.-T. D. 29438 (G. A, 6844).

The provision in paragraph 134 for "sheets commercially known as tin plates," includes rectangular sheets and does not relate to tin disks.

Disks varying from 1.5 to 3 inches in diameter, which arose as a by-product in the manufacture of tin cans and consist simply of the round pieces cut out of the tops of the cans to provide an aperture for filling, are not covered by paragraph 140 relating to articles “not specially provided for, wholly or partly manufactured from tin plate," nor by paragraph 463, relating to waste," but are dutiable under paragraph 193 as "articles or wares not specially provided for, composed of metal, and whether partly or wholly manufactured."

An article can not be said to have been “manufactured” which has been subjected to a process that greatly reduces its value. “Manufacturing” implies addition to and not subtraction from the value of the thing manufactured. Therefore disks cut from tin plate which are worth only about one-fifth as much per pound as the plate from which they were made are not “manufactured from tin plate” within the meaning of paragraph 140.—Shallus v.

« AnteriorContinuar »