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DECISIONS UNDER THE ACT OF 1897. Capers.

PRACTICE IN CLASSIFICATIONS.—The rule that long-continued practice in customs cases should control in the classification of commodities is based on sound reason, but practice can not establish an arbitrary or wholly conclusive classification.

CAPERS.-A review of tariff legislation from 1790 and of the pertinent decisions of courts fails to disclose any legislative purpose or uniform customs practice indicating an intent to classify capers as either pickles or as vegetables prepared or preserved; and capers, being a condiment used to flavor vegetables and meats rather than an edible vegetable, they were not dutiable under paragraph 241, but were dutiable as an unenumerated article in whole or in part manufactured, under the provisions of section 6.—Pierce v. U. S. (Ct. Cust. Appls.), T. D. 31215; T. D. 30367 (C. C.) and (G. A. 6201) T. D. 26849 reversed.

PICKLES. Capers pickled in vinegar, which are used in flavoring sauces and otherwise as a condiment, are dutiable under paragraph 241, relating to "pickles and sauces of all kinds."

UBE.--Articles are not to be excluded from the provision in paragraph 241 for “ vegetables, including pickles and sauces of all kinds,” on the ground that they are not palatable or desirable as a distinct and separate eatable, or are not what are known as garden vegetables. The use, rather than strict botanical classification, is the determinative factor, and capers, which are flower buds but are used as pickles or as a sauce, are included in said provision.

SUBSTANCES HAVING MEDICAL PROPERTIES.—Articles are not to be removed from a provision for pickles and sauces and placed in a provision for drugs, simply because a medical or therapeutic property may be extracted from them.-Pierce v. U. S. (C. C.), T. D. 30367; (G. A. 6201) T. D. 26849 affirmed.

Maggi Essence.—The article invoiced as “ Maggi beef extract,” and classified as a sauce under paragraph 241, was claimed to be dutiable as an unenumerated article under section 6, or as extract of meat under paragraph 276. Protest overruled.-Ab. 21333 (T. D. 29790).

Peppers in Brine, classified as pickles under paragraph 241, were claimed to be dutiable as vegetables in their natural state under paragraph 257. Protest overruled.-Ab. 23184 (T. D. 30585). •

Thick Soy is dutiable as an unenumerated manufactured article under section 6.

The term sauces " in the provision in paragraph 241 for sauces of all kinds” is held in the absence of proof of a commercial designation to have been used according to its general and popular meaning, as being a seasoning or dressing usually placed on the table to be added to prepared food; and thick soy, which is used as an ingredient in sauces and in coloring or flavoring food while cooking, but is not placed upon the table to be added to or used with food, is not a sauce within the meaning of the provision quoted.—U. S. v. Wo On & Co. (C. C. A.), T. D. 29571; T. D. 29016 (C. C.) and (G. A. 6550) T. D. 27944 affirmed.

Walnut Catsup is dutiable as a sauce under paragraph 241 and not as an unenumerated manufactured article under section 6.-T. D. 29713 (G. A. 6900).

Pickled Walnuts.--The term “pickles” in the provision in paragraph 241 for "all vegetables, prepared or preserved, including pickles and sauces of all kinds," is limited to such pickles as are vegetables. Pickled walnuts are therefore excluded, walnuts not being vegetables, and are dutiable under section 6 as upenumerated manufactured articles.-U. S. v. Acker (C. C. A.), T. D. 29925; T. D. 29036 (C. C.) affirmed and (G. A. 6663) T. D. 28423 reversed.

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DECISIONS UNDER THE ACT OF 1894.

Anchovy Paste, Bloater Paste, Shrimp Paste, and Essence of Anchovies imported under the act of 1890 are dutiable at 30 per cent ad valorem under paragraph 295 of said act us fish packed in any other manner."

Anchovy paste, bloater paste, and shrimp paste imported under the act of 1894 are dutiable at 20 per cent ad valorem under paragraph 211 of said act as “ fish packed in any other manner.”

Essence of anchovies is a sauce, and is dutiable at 30 per cent ad valorem under the act of 1894 as such under paragraph 198 of said act. Bogle v. Magone, 152 U. S., 623. In re Johnson et al. (56 Fed. Rep., 822) followed.T. D. 22176 (G. A. 4703).

DECISIONS UNDER THE ACT OF 1890.

Bloater Paste, being a kind of herring ground into paste, and mixed with conditions and spices to be used as a sauce, and also packed in small tin cans, is dutiable as fish in cans and not as a sauce. In re Johnson (C. C.), 56 Fed. Rep., 822.—T. D. 14389 (G. A. 2273).

DECISIONS UNDER THE ACT OF 1883.

Pickles and Sauces.—The phraseology “pickles and sauces of all kinds" is to be construed in its natural and ordinary meaning and not in any particular or restricted trade meaning.-Bogle v. Magone, 152 U. S., 623.

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Champagne Cider.—The protests related to "Appelwein champagner " (champagne cider), some in casks, which was classified as still wine, and some in bottles, classified as sparkling wine, the latter being carbonated. The inporters contended that the goods should have been classified as cider under paragraph 243. Protests sustained.-Ab. 14004 (T. D. 27801).

Huckleberry Cider.-In this case so-called “huckleberry cider ” has been assessed as fruit juice under paragraph 299, and is claimed to be duitable as cider under paragraph 243. There is no evidence to prove the commercial meaning of the term " cider," or that it generally includes such products as this one before us. The common use of the word “cider" seems to be limited to the beverage made from the juice of apples. We therefore affirm the collector's classification.—Ab. 21692 (T. D. 29946).

1913

203. Eggs frozen or otherwise prepared or preserved in tins or other packages, not specially provided for in this section, including the weight of the immediate coverings or containers, 2 cents per pound; frozen or liquid egg albumen, 1 cent per pound. 256. Eggs, not specially provided for in this section, 5 cents per dozen. *; albumen, egg

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*, 3 cents per pound;

1909

257. *

本 *

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244. Eggs, not specially provided for in this Act, 5 cents per dozen.
245. *
*; albumen, egg

*, 3 cents per pound;
1981. Eggs, 3 cents per dozen.
367. Albumen. (Free.)
275. Eggs, 5 cents per dozen.
477. Albumen. (Free.)
496. Albumen, in any form or condition.

(Free.)
690. Eggs. (Free.)

1890

1883

DECISIONS UNDER THE ACT OF 1909.

Frozen Eggs in Tin Cans.-Hen's eggs, having their whites and yolks mixed in exact proportion, the white and the yolk of each egg being thrown into u common receptacle, and the total contents being placed in hermetically sealed tin cans and frozen for shipment, are dutiable under paragraph 256 as eggs not specially provided for.–Sun Kwong On v. U. S. (143 Fed. Rep., 115) approved.-Horsfield v. U. S. (Ct. Cust. Appls.), T. D. 31186; T. D. 30691 affirmed.

A Mixture, One-Fourth Whites and Three-Fourths Yolks, of Eggs.This mixture is not dutiable as eggs, yolk of” simply, for it contains whites of eggs, though in a different proportion from that in the natural egg. It was properly assessed by similitude as eggs, having as it does a similar quality and use with them.-Horsfield v. U. S. (Ct. Cust. Appls.), T. D. 32463 ; (G. A. 7274) T. D. 31880 affirmed.

1913

1909

1897 {

204. Eggs, dried, 10 cents per pound; eggs, yolk of, 10 per centum ad valorem.

257. Eggs, dried, 15 cents per pound; eggs, yolk of, 25 per centum ad valorem;

244. Eggs, not specially provided for in this Act, 5 cents per dozen.
245. Eggs, yolk of, 25 per centum ad valorem.
1981. Eggs, 3 cents per dozen.
275. Eggs, 5 cents per dozen.
276. Eggs, yolk of, 25 per centum ad valorem.
690, Eggs. (Free.)

DECISIONS UNDER THE ACT OF 1897.

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Egg Fruit dutiable as yolk of eggs under paragraph 245, and not as egg albumen.-T. D. 21546 (G. A. 4536).

DECISIONS UNDER THE ACT OF 1894.

Dried “ Egg Yolk,” used chiefly for tanning, held free of duty under paragraph 386.-T. D. 17857 (G. A. 3791).

DECISIONS UNDER THE ACT OF 1883.

Egg Yolk Dry, being an article not enumerated in this act and assimilating to albumen, and also to eggs, articles on the free list, in two or more only of the four particulars (material, quality, texture, and use), is dutiable as a nonenumerated article and not free as assimilated to albument or to eggs (purs. 496 to 690).–Lazard v. Magone (C. C.), 40 Fed. Rep., 662.

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1890

277. Hay, $4 per ton.
273. Hay, $2 per ton.

1883

DECISIONS UNDER THE ACT OF 1909.

Sour Grass—Marsh Hay.-An inspection of the sample shows it to be dried or cured wild grasses of various kinds, among which is some of the well-known blue joint, some round-stemmed grasses, some known as “redtop," some triangular-stemmed grasses, and the ordinary flat marsh grass. It is cured in the sun and put up in a dried condition into bales. The testimony in the case shows that this was purchased for packing purposes principally. We find that it is hay, and overrule the protest. Note G. A. 3216 (T. D. 16427) on the subject of marsh grass, and also on unpublished decision of the board under date of November 30, 1903 (protest 50991-B).-Ab. 26120 (T. D. 31757).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Hay pressed in bales is not a manufactured article. Frazee v. Moffitt (20 Blatchf., 267 ; 18 Fed. Rep., 584), cited.—Hartranft v. Weigman, 121 U. S., 609, 615.

Hay is a raw or unmanufactured article subject to a duty of 10 per cent and not to a duty of 20 per cent under R. S. 2516.-Frazee v. Moffitt, 18 Fed Rep., 584.

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Honey.-Twelve pounds of comb honey equivalent of 1 gallon of strained honey.--Dept. Order (T. D. 20307).

1913

1909

1897

207. Hops, 16 cents per pound; hop extract and lupulin, 50 per centum ad valorem.

260. Hops, 16 cents per pound; hop extract and lupulin, 50 per centum ad valorem.

248. Hops, 12 cents per pound; hop extract and lupulin, 50 per centum ad valorem.

201. Hops, 8 cents per pound.
279. Hops, 15 cents per pound.
275. Hops, 8 cents per pound.

1894

1890

1883

DECISIONS UNDER THE ACT OF 1890.

Hop Waste or Lupuline is free as a drug and not dutiable as hops.-T. D. 14051 (G. A. 2102).

1913

208. Garlic, 1 cent per pound; onions, 20 cents per bushel of fiftyseven pounds.

1909

1897

261. Onions, 40 cents per bushel of fifty-seven pounds; garlic, 1 cent per pound

249. Onions, 40 cents per bushel ; garlic, 1 cent per pound.
202. Onions, 20 cents per bushel.
280. Onions, 40 cents per bushel.
(Not enumerated.)

1894

1890

1883

DECISIONS UNDER THE ACT OF 1909.

Garlic consists of the bulb and top of the plant. No portion of the natural product as imported can properly be called tare and particularly is this true since it is shown by the evidence that the tops serve the purpose of preserving the bulbs and are sold as constituting a part of the importation. Shallus v. U. S. (1 Ct. Cust. Appls., 316; T. D. 31408); U. S. v. Baker Castor Oil Co. (2 Ct. Cust. Appls., 338; T. D. 32076).- Vitelli & Son v. U. S. (Ct. Cust. Appls.), T. D. 32460; (G. A. 7266); T. D. 31831 affirmed.

Powdered Garlic.-No evidence was introduced in this case. From a reading of the statute we conclude that the garlic which it was intended to cover in paragraph 261 is the ordinary garlic of commerce, which comes triced up by the tops, a small vegetable resembling an onion and used for seasoning purposes and for food somewhat as onions are used. Hence, we conclude this powdered garlic is not dutiable under paragraph 261.

We are also of the opinion that the collector's classification is wrong, as we are not inclined to enlarge the well-known class of articles known as spices by adding thereto such commodities as onions, garlic, lemon, vanilla, or such seasoning preparations, when dried, powdered, and used as a seasoning for food.-Ab. 28212 (T. D. 32424).

DECISIONS UNDER THE ACT OF 1897.

Weight of Onions—Bushel.-In making onions dutiable “per bushel ” under paragraph 249 without specifying what weight should constitute a bushel, Congress was presumably acquainted with the practice of the Treasury Department to regard 57 pounds as a bushel, and must be assumed to have intended to accept that standard.—Hills Bros. Co. v. U. S. (C. C. A.), T. D. 27750; T. D. 26940 (C. C.), T. D. 26976 (C. C.), and (G. A. 5888) T. D. 25941 affirmed.

DECISIONS UNDER THE ACT OF 1883.

Bushel Weight of Onions.-Onions assessed at 57 pounds to the bushel and claimed to contain 60 pounds. Protest overruled.—T. D. 11221 (G. A. 580).

209. Peas, green or dried, in bulk or in barrels, sacks, or similar

packages, 10 cents per bushel of sixty pounds; split peas, 20 cents per 1913 bushel of sixty pounds; peas in cartons, papers, or other similar pack

ages, including the weight of the immediate covering, one-third cent per pound.

262. Peas, green, in bulk or in barrels, sacks, or similar packages, 25

cents per bushel of sixty pounds; seed peas, 40 cents per bushel of sixty 1909 pounds; peas, dried, not specially provided for in this section, 25 cents

per bushel ; split peas, 45 cents per bushel of sixty pounds; peas in cartons, papers, or other small packages, 1 cent per pound.

250. Peas, green, in bulk or in barrels, sacks, or similar packages, and

seed peas, 40 cents per bushel of sixty pounds; peas, dried, not specially 1897 provided for, 30 cents per bushel; split peas, 40 cents per bushel of sixty

pounds; peas in cartons, papers, or other small packages, 1 cent per pound.

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