We therefore conclude, as it appears there was no pomegranate juice used in the preparation of this commodity, that it is not a fruit sirup. It is classifiable, we think, as an unenumerated manufactured article under paragraph 480.-Ab. 37258.

Lemon Squash.-A thick sirupy liquid put up in bottles labeled “Lemon squash held properly classified as fruit syrup under paragraph 310. Protest overruled claiming it dutiable as a beverage containing no alcohol (par. 311).-Ab. 31639 (T. D. 33263).

Molasses.

The commodity in question, which is made from grapes, has been assessed under paragraph 310. It is the same commodity that was passed upon by the board in protests 438602, etc., Ab. 24980 (T. D. 31352) and protests 461626, etc., Ab. 25490 (T. D. 31568). These cases were appealed to the Court of Customs Appeals (suits 651, 689, and 690). One was remanded to the board and a new decision made, G. A. 7341 (T. D. 32332), in which the board held, as previously decided, that the commodity was dutiable as a fruit juice. This latter decision was not appealed, and the previous appeals were dismissed by the Court of Customs Appeals on April 6 and April 20, 1912.

The only object apparent upon the face of the record in taking further testimony is to raise the question of commercial designation. We see nothing in the record to change our opinion with reference to its designation as molasses, and still adhere to the opinions heretofore expressed that the collector's classification as fruit sirup should be affirmed.-Ab. 28999 (T. D. 32655).

FRUIT SIRUP.-A thick sirup made from grape juice boiled with a particular kind of clay and with yeast is dutiable under the provision in paragraph 310, for "fruit juices and fruit sirup, not specially provided for in this section, containing no alcohol," and is not dutiable under paragraph 216 as "molasses." The molasses which it was intended to cover by the provisions of paragraph 216 is the molasses derived from the manufacture of cane sugar.

COMMERCIAL DESIGNATION.-In order to show that a term used in the tariff act includes within its commercial meaning an article not ordinarily within its scope, it must appear that such commercial designation is the result of usage generally throughout the trade, and not a local usage known only to particular persons. Maddock v. Magone (152 U. S., 368); Wilkinson v. Greely (29 Fed. Cas., 1259).-T. D. 32332 (G. A. 7341).

Carbonated Pineapple Juice.-The commodity in question is invoiced as "pineapple juice." It is put up in bottles and packed in barrels. It was assessed under paragraph 310 as a fruit juice, and is claimed by the importers to be dutiable under paragraph 311, which provides for " ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol," at varying rates per dozen bottles, depending on the quantity contained therein. Protest sustained.--Ab. 27203 (T. D. 32031).

Raspberry Cordial.-The report of the appraiser is to the effect that it is fruit juice boiled with sugar. It is claimed to be dutiable under paragraph 311. It was assessed for duty under paragraph 310.

We gather from the record and the testimony that it is a substance from which a beverage is made; it can not be used as a beverage in the condition in which it is imported; it can only be used in a highly diluted state. The finding of the collector is, in our judgment, correct.-Ab. 26348 (T. D. 31832).

DECISIONS UNDER THE ACT OF 1897.

Concentrated Fruit Juice.-Within the meaning of the similitude clause in section 7 concentrated fruit juice resembles ordinary fruit juice in "material"

66

because it differs only in having had some of the water removed by evaporation; and it resembles fruit juice in use" because applied to the same purpose. It is therefore dutiable as fruit juice by similitude under paragraph 299.-U. S. v. Rich (C. C. A.), T. D. 30357; T. D. 29812 (C. C.) affirmed and Ab. 18229 (T. D. 28805) reversed.

Fruit Juice (Jus de Cassis).—The expressed juice of the black currant, containing alcohol added to prevent fermentation and amounting to less than 18 per cent, which is used for flavoring drinks, puddings, sauces, etc., is dutiable at the rate of 60 cents per gallon, under paragraph 299 as a fruit juice containing less than 18 per cent of alcohol, and not as a cordial, under paragraph 292. In re Kaufman (G. A. 810) and in re Chapuis (G. A. 4736) distinguished.-T. D. 23253 (G. A. 4983).

DECISIONS UNDER THE ACT OF 1894.

Fruit Juices Containing No Alcohol.-Fruit juices, such as the juice of the raspberry, strawberry, currant, and apricot, which contain no alcohol, dutiable at the rate of 50 cents per gallon, under paragraph 247, as "fruit juice not specially provided for, containing 18 per centum or less of alcohol," and not at 20 per cent ad valorem, under section 3, as unenumerated manufactured articles. Park v. U. S. (84 Fed. Rep., 159), U. S. v. Johnson (90 id., 805), and Park v. U. S. (suit 2571), decided January 2, 1900 (no opinion), followed. In re Johnson (G. A. 3189) reversed.-T. D. 21916 (G. A. 4629).

DECISIONS UNDER THE ACT OF 1890.

Cherry Juice Preparation.-A preparation of cherry juice, made by subjecting the natural juice to heat in a vacuum to eliminate the watery parts and adding 17 per cent of alcohol, such preparation being thicker, darker, heavier, and stronger than the natural juice, is a different article from the cherry juice known in trade and commerce at the time of the passage of this act and is dutiable as an alcoholic compound and not as cherry juice. 60 Fed. Rep., 599, reversed. Smith v. Rheinstrom (C. C. A.), 65 Fed. Rep., 984.

Medicated Fruit Juice.-Held, that concentrated fruit juice containing added chemical substances of a medicinal character, which is not used as a medicine in its condition as imported, but as an ingredient in the manufacture of a medicinal preparation, is not a medicinal preparation within the meaning of paragraph 75.-Richard v. U. S. (C. C.), T. D. 26926; (G. A. 1183) T. D. 12445 affirmed.

DECISIONS UNDER THE ACT OF 1883.

Thompson's Patent Prune Wine, compounded principally of raisins and prunes crushed in water and fermented with some alcohol afterwards added to prevent souring and containing between 14.6 and 16.28 per cent of alcohol, is dutiable as an alcoholic compound and not as a nonenumerated manufactured article, 59 Fed. Rep., 771 affirmed.-Mackie v. Erhardt (C. C. A.), 77 Fed. Rep., 610.

1913

248. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol, in plain green or colored, molded or pressed, glass bottles, containing each not more than one-half pint, 12 cents per dozen; containing each more than one-half pint and not more than three-fourths of a pint, 18 cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, 28 cents per dozen; but no separate or additional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles, or other coverings, at the rates

which would be chargeable thereon if imported empty. Beverages not specially provided for containing not more than 2 per centum of alcohol shall be assessed for duty under this paragraph.

311. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol, in plain green or colored, molded or pressed, glass bottles, containing each not more than three-fourths of a pint, 18 cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, 28 cents per dozen; but no separate or additional duty shall be assessed on the bottles; if im1909 ported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imported empty. Beverages not specially provided for containing not more than 2 per centum of alcohol shall be assessed for duty under this paragraph.

1897

300. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol in plain green or colored, molded or pressed, glass bottles, containing each not more than three-fourths of a pint, 18 cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, 28 cents per dozen; but no separate or additional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imported empty.

248. Ginger ale or ginger beer, 20 per centum ad valorem, but no 1894 separate or additional duty shall be assessed on the bottles. 555. * lemonade, soda water, and all similar waters.

* *

(Free.)

340. Ginger ale, ginger beer, lemonade, soda water, and other similar waters in plain green or colored, molded or pressed, glass bottles, containing each not more than three-fourths of a pint, 13 cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, 26 cents per dozen; but no separate or ad1890 ditional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles or other coverings, at the rates which would be chargeable thereon if imported empty.

317. Ginger ale or ginger beer, 20 per centum ad valorem, but no 1883 separate or additional duty shall be collected on bottles or jugs containing the same.

DECISIONS UNDER THE ACT OF 1897.

Beacon Ale, an unfermented nonalcoholic beverage made from an infusion of hops diluted with water and sweetened, is dutiable as an unenumerated manufactured article under section 6, and not as beer or ale under paragraph 297, or at the same rate as beer or ale by virtue of the similitude clause in section 7.-T. D. 25748 (G. A. 5840).

DECISIONS UNDER THE ACT OF 1890.

Corking and Wiring Charges.-Cost of corking and wiring of bottles containing ginger ale is an element of dutiable value of the goods under section 19 of act of June 10, 1890, and is not to be deducted on the theory that this is a part of the cost of the bottles and that the bottles are free; but as ginger ale is always sold in bottles corked and wired the duty should be assessed on the whole value of the goods as thus bought and sold in the place from which they were imported. U. S. v. Keane (C. C.), 84 Fed. Rep., 330.-T. D. 18969.

Hop Bitter Ale, a beverage which does not contain spirits and which is not malted, is dutiable as a nonenumerated article and not under paragraph 337 as ale.-T. D. 15840 (G. A. 2940).

Rhapsodia.—Sparkling rhapsodia, an amber-colored liquid flavored, sweetened, and charged with carbonic acid, is dutiable as similar to soda water, ginger ale, etc., and not as an artificial mineral water.-T. D. 12722 (G. A. 1371).

249. All mineral waters and all imitations of natural mineral waters. and all artificial mineral waters not specially provided for in this section, in bottles or jugs containing not more than one-half pint, 10 cents per dozen bottles; if containing more than one-half pint and not more than one pint, 15 cents per dozen bottles; if containing more than one pint 1913 and not more than one quart, 20 cents per dozen bottles; if imported in bottles or in jugs containing more than one quart, 18 cents per gallon; if imported otherwise than in bottles or jugs, 8 cents per gallon; and in addition thereto, on all of the foregoing, duty shall be collected upon the bottles or other containers at one-third of the rates that would be charged thereon if imported empty or separately.

1909

1897

312. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this section, in bottles or jugs containing not more than one pint, 20 cents per dozen bottles; if containing more than one pint and not more than one quart, 30 cents per dozen bottles; if imported in bottles or in jugs containing more than one quart, 24 cents per gallon; if imported otherwise than in bottles or jugs, 8 cents per gallon; and in addition thereto, on all of the foregoing, duty shall be collected upon the bottles or other containers at one-third of the rates that would be charged thereon if imported empty or separately.

301. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this section, in green or colored glass bottles, containing not more than one pint, 20 cents per dozen bottles. If containing more than one pint and not more than one quart, 30 cents per dozen bottles. But no separate duty shall be assessed upon the bottles. If imported otherwise than in plain green or colored glass bottles, or if imported in such bottles containing more than one quart, 24 cents per gallon, and in addition thereto duty shall be collected upon the bottles or other covering at the same rates that would be charged thereon if imported empty or separately.

249. All imitations of natural mineral waters, and all artificial mineral 1894 waters, 20 per centum ad valorem.

555. Mineral waters, all not artificial,

*. (Free.)

341. All mineral waters, and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this Act, in green or colored glass bottles, containing not more than one pint, 16 cents per dozen bottles. If containing more than one pint and not more than one quart, 25 cents per dozen bottles. But no separate duty shall be 1890 assessed upon the bottles. If imported otherwise than in plain green or colored glass bottles, or if imported in such bottles containing more than one quart, 20 cents per gallon, and in addition thereto duty shall be collected upon the bottles or other covering at the same rates that would be charged if imported empty or separately.

650. Mineral waters, all not artificial. (Free.)

38. All imitations of natural mineral waters and all artificial mineral 1883 waters, 30 per centum ad valorem.

{

622. Mineral waters, all not artificial. (Free.)

DECISIONS UNDER THE ACT OF 1913.

Nigari. On the authority of Iwakami v. U. S. (5 Ct. Cust. Appls., -; T. D. 34427) nigari, classified as mineral water, was held dutiable as a nonenumer

60690°-18-VOL 1- -30

ated manufactured article under paragraph 480, tariff act of 1909, or paragraph 385, tariff Act of 1913.-Ab. 37564.

DECISIONS UNDER THE ACT OF 1909.

Nigari is not palatable, is not used as a drinking water nor for medicinal purposes, but is used in the cooking of certain oriental dishes. This article is not to be taken as a mineral water as contemplated by paragraph 312. The record does not disclose with precision facts necessary in making a true classification of the merchandise. It seems to be a nonenumerated manufactured article).-Iwakami & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34427; (G. A. Ab. 33376) T. D. 33695 reversed.

DECISIONS UNDER THE ACT OF 1897.

Mineral Water in Barrels.-Natural mineral water imported in barrels. The water is dutiable at 24 cents a gallon and the barrels at 30 per cent under paragraph 204 as barrels.-T. D. 18622 (G. A. 4020).

Salt Drippings.-The opinion of the importers that it is mere salt water without any other chemical ingredients is not borne out by the analysis, which furnishes a more accurate evidence of the character of the water. The fact that the article should be prepared in the careful way stated by the witness, namely, by being put in sacks and allowed to drip, and should be valued at the sum stated in his testimony, would seem to indicate of itself that it is not mere salt water. The analysis clearly indicates, as we have often decided in similar cases, that it is a mineral water different from mere salt water, which would contain substantially only sodium chloride or common salt.

We find that the article is of the same character as that passed on by the board in Ab. 19128 (T. D. 29056), and there held to be dutiable as a mineral water in the absence of satisfactory proof to the contrary. See T. D. 34427 (C. C. A.), supra.-Ab. 22595 (T. D. 30294).

DECISIONS UNDER THE ACT OF 1894.

Natural Mineral Water is not entitled to free entry in the absence of a duly authenticated certificate showing that the water is in no way artificially prepared and is the product of a designated mineral spring. The certificate is a condition precedent to free admission.-T. D. 16845 (G. A. 3364).

Potash Water dutiable as an artificial mineral water and not free as similar to lemonade, soda water, etc.-T. D. 17480 (G. A. 3619).

Sarsaparilla is free as similar to lemonade, soda water, etc. T. D. 17479 (G. A. 3618).-T. D. 18407 (G. A. 3964).

DECISIONS UNDER THE ACT OF 1890.

Sprudel Water, and Bottles Containing Same.-Natural mineral waters from the Union-Sprudel, Gerolstein, free, and the bottles containing it dutiable under paragraphs 103 and 104.-T. D. 13957 (G. A. 2062).

DECISIONS UNDER THE ACT OF 1883.

Natural Mineral Waters.-The Secretary, with a view to facilitate the work of collector, may not make such regulations as would seem to negative existing law. The importation of natural mineral waters is permitted free of duty. Under these circumstances an importer is not restricted to a certificate of the owner of the spring in showing the character of the water.-Pascal v. Sullivan, 21 Fed. Rep., 496.