U. S. v. Boker & Co. (6 Ct. Cust. Appls., 243; T. D. 35472).-U. S. v. Irwin & Co. (Ct. Cust. Appls.), T. D. 36906; (G. A. 7877) T. D. 36252 affirmed. Shovels.-Long-handled, round-point polished shovels and D-handled squarepoint polished shovels are shown by the evidence to be chiefly used by farmers for agricultural purposes. They are admissible free of duty as agricultural implements (par. 391), and not dutiable as metal articles (par. 167).—Tower v. U. S. (Ct. Cust. Appls.), T. D. 36981; (G. A. 7943) T. D. 36586 reversed. Sugar Manufacturing Machinery. The language, "machinery for use in the manufacture of sugar," paragraph 391, refers to the chief use made of such machinery when imported, and not to the use made of a particular importation. Two centrifugal machines and a pump and tank for use in connection with them were imported for use in the manufacture of sugar, and are being actually so used. It was shown, however, that about 90 per cent of such machines are used otherwise. They are dutiable under the residuary provision for manufactures of metal, paragraph 167, and not admissible free of duty as machinery for use in the manufacture of sugar, paragraph 391.-Brown & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36871; Ab. 39540 affirmed. A machine used to convert crystalline into amorphous sugar for making chocolate is not admissible free of duty as “machinery for use in the manufacture of sugar" under paragraph 391, but dutiable as a manufacture of metal not specially provided for under paragraph 167. It is a machine for use in the manufacture of chocolate rather than sugar. Whether or not it would be admissible free of duty if used in this country for manufacturing amorphous sugar directly from cane or beet juice and if amorphous sugar were in ordinary use in this country is not decided. Proof that a machine actually used in making chocolate is susceptible of being used in making sugar would not be sufficient to make it classifiable under paragraph 391 as "machinery for use in the manufacture of sugar."-Downing & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36802; (G. A. 7925) T. D. 36528 affirmed. Rake Heads, classified as manufactures of metal under paragraph 167, were held entitled to free entry as parts of agricultural implements (par. 391).-Ab. 37178. Rakes. AGRICULTURAL IMPLEMENT-DEFINITION.-An agricultural implement serves some purpose in the production of food from the soil or in the raising of domestic animals thereon. U. S. v. Boker & Co. (6 Ct. Cust. Appls., —; T. D. 35472) followed. LAWN RAKES.-Iron lawn rakes with wooden handles, chiefly, if not exclusively, used for raking lawns, either to clear them of leaves or other rubbish or to gather up the cut grass left by a lawn mower, serve no agricultural purpose and are not admissible free under paragraph 391. They are dutiable under paragraph 167 as a manufacture in chief value of metal. Ab. 37178 discussed.— U. S. v. Tower (Ct. Cust. Appls.), T. D. 36199; G. A. Ab. 38713 reversed. Scythes used for cutting grass and sickles for cutting weeds, corn, etc., classified under paragraph 167, were held free of duty as agricultural implements (par. 391).-Ab. 37544. Spades and Shovels.-Spades are free of duty as agricultural implements; shovels are dutiable at 20 per cent ad valorem under paragraph 167.-Dept. Order (T. D. 35643). Sugar-Making Machinery, even though installed in a sugar-making plant, if identical with machinery used chiefly for purposes other than the manufacture of sugar, not entitled to free entry under paragraph 391 as machinery for use in the manufacture of sugar, but dutiable at the rate of 20 per cent ad valorem as a manufacture of metal under paragraph 167.-Dept. Order (T. D. 35516). DECISIONS UNDER THE ACT OF 1909. Hay Loader.-There is here shown no well-known, general, definite, established, and uniform meaning to the term "harvesters among trade dealers of such implements, and still less is there here shown a meaning that would make it exclude the hay loader.-Ab. 32754 (T. D. 33578). Hay loaders properly dutiable as harvesters at the rate of 15 per cent ad valorem under paragraph 476.-Dept. Order (T. D. 32924). Lawn Mowers.-A lawn mower is more aptly described as 66 mowers" under paragraph 476 than as manufactured articles of metal not specially provided for under paragraph 199. The term "mowers" is used in the act to designate the implement used by gardeners, as well as the large machine used by grain harvesters.-T. D. 31615 (G. A. 7224). Steam-Plow Equipments, consisting of engines, plows, cultivators, harrows, etc., not classifiable as entireties, but as separate parts.-Dept. Order (T. D. 32709). Stewart Sheaf Loader.-In use it is drawn through the harvest fields behind the mower or self-binder, gathers the grain from the ground, and loads it into the wagon. The machine is used only in harvesting, and it is a harvester as that term would be generally understood.-Ab. 32387 (T. D. 33433). DECISIONS UNDER THE ACT OF 1897. Plows. Parts of plows are not dutiable as "plows" under paragraph 460.T. D. 24153 (G. A. 5255). Steam-Plow Machinery, consisting of engines and tackle for operating steam plows, is not classifiable as "plows' under paragraph 460, but is dutiable under paragraph 193 as manufactures of metal at 45 per cent ad valorem. It seems, however, that plows operated by such machinery are properly dutiable at 20 per cent ad valorem as "plows" under paragraph 460.-T. D. 23818 (G. A. 5165). 392. Albumen, not specially provided for in this section. 257. * **; albumen, * * * blood, 3 cents per pound; *; albumen, * 1894 367. Albumen. blood, 3 cents per pound; DECISIONS UNDER THE ACT OF 1909. Albulactin is made from skim milk. from which, through a chemical process, the lac albumen and casein are separated. The lac albumen thus obtained is the commodity here under consideration. There is no doubt that the commodity is milk albumen, and, as such albumen not specially provided for, is free of duty under paragraph 486.-Ab. 26307 (T. D. 31813). DECISIONS UNDER THE ACT OF 1897. Blood Albumen distinguished from dried blood and dutiable at 3 cents per pound under paragraph 245.-T. D. 21379 (G. A. 4485). Albumen, Liquid, derived from blood, dutiable as blood albumen under paragraph 245.-T. D. 21112 (G. A. 4432). Milk Albumen held to be free of duty under paragraph 468 as "albumen, not specially provided for." Merchants' Despatch Transportation Co. v. U. S. (121 Fed. Rep., 443) followed; G. A. 4340 (T. D. 20614) reversed.-T. D. 24565 (G. A. 5377). Soson-Albumen.-Soson, a fine yellowish powder, containing over 98 per cent of albumen on a dry basis, held to be free of duty under the provision for "albumen, not specially provided for," in paragraph 468.-T. D. 23855 (G. A. 5174). Tropon-Albumen.-The article known as tropon, designed to be mixed with certain foods, held to be blood albumen, and dutiable as such under paragraph 245, and is not free of duty under paragraph 468.—T. D. 21920 (G. A. 4633). 393. Alcohol, methyl or wood. 1913 Wood Alcohol.-Methyl or wood alcohol dutiable as an unenumerated manufactured article at 20 per cent ad valorem under section 6.-Dept. Order (T. D. 22311). 1913 1909 1897 1894 1890 1883 394. Alizarin, natural or synthetic, and dyes obtained from alizarin, anthracene, and carbazol. 487. Alizarin, natural or artificial, and dyes derived from alizarin or from anthracin. 469. Alizarin, natural or artificial, and dyes derived from alizarin or from anthracin. 368. Alizarin, and alizarin colors or dyes, natural or artificial. 478. Alizarine, natural or artificial, and dyes commercially known as Alizarine yellow, Alizarine orange, Alizarine green, Alizarine blue. 595. Alizarine, natural or artificial. DECISIONS UNDER THE ACT OF 1909. Hydron Blue.-Carbazol is a chemical compound distinct from anthracin, having a different chemical formula, and it is used to produce different dyes from those derived from anthracin. The fact that carbazol is found in association with anthracin does not leave it open to say that a product derived solely from carbazol, not including anthracin, is derived from anthracin. The dyes here are a product of coal tar, some elements being eliminated, but none added, to produce carbazol. They were dutiable at 30 per cent ad valorem under paragraph 15.-Cassella Color Co. v. U. S. (Ct. Cust. Appls.), T. D. 33391; (G. A. 7369) T. D. 32559 affirmed. DECISIONS UNDER THE ACT OF 1897. Artificial Alizarin.-The term "artificial alizarin " has acquired in the historical literature on the subject, among scientists, and in the discussion by the courts a definite, fixed meaning, by which it is limited to such dyestuffs as are derived from anthracin; and the expression "artificial alizarin colors or dyes" has no larger meaning than "artificial alizarin," but the terms are synonymous. The term "derived" in paragraph 469 is to be understood in its commonly received and popular sense, and hence to mean produced from anthracin. In re Farbenfabriken of Elberfeld Co. v. U. S. and Pickhardt et al. v. U. S. (102 Fed. Rep., 603).—T. D. 22663 (G. A. 4823). Cibanon Brown was classified as a coal-tar color under paragraph 15. It was claimed to be free of duty as a dye derived from alizarin or anthracin (par. 469). Protest sustained.-Ab. 23781 (T. D. 30828). Dyes Derived from Alizarin or from Anthracin.-The provisions of paragraph 469 are descriptive and not subject to the rule of "commercial designation." They are limited to alizarin and dyes derived therefrom or from anthracin. The words "derived from" are to be interpreted according to their ordinary or commonly accepted meaning, namely, "made or prepared from," "produced from," or "obtained from." So-called alizarin blacks, alizarin browns, or anthragallol, and coeruleins, in question here, are not derived from alizarin or from anthracin, but are dutiable at 30 per cent ad valorem under paragraph 15. Certain "alizarin green" and "alizarin green S, paste," are derived from alizarin and are exempt from duty under paragraph 469.-T. D. 20728 (G. A. 4360). DECISIONS UNDER THE ACT OF 1894. Alizarin Colors (Lakes).-The class of alizarin colors known as lakes, being specially provided for in paragraph 368 as "alizarin colors," is thereby removed from paragraph 48, covering "lakes not specially provided for," and is free of duty, accordingly, under said paragraph 368. In re Downing (G. A. 3437) and Keppelmann v. U. S. (116 Fed. Rep., 777) followed; compare In re Mayer (G. A. 4497).—T. D. 24018 (G. A. 5215). DECISIONS UNDER THE ACT OF 1890. Alizarin Black.-The article imported since 1891 and commercially known as "alizarin black," but more particularly known as alizarin black 4 B, to distinguish it from the article theretofore and still imported and known as "alizarin black," both being products of coal tar and dyes having similar properties, but somewhat different in chemical composition, are free and not dutiable as a coal-tar color or dye not specially provided for.-Matheson & Co. v. U. S. (C. C.), 90 Fed Rep., 275. Alizarin Blue of a new form not known at the time of the passage of this act is nevertheless dutiable as such and not as a coal-tar color.-Sehlbach v. U. S. (84 Fed Rep., 157), affirmed; U. S. v. Sehlbach (C. C. A.), 90 Fed. Rep., 798. Alizarin or Alizarin Yellow.-The substance which responds to the alizarin tests and which is commercially known and dealt in as alizarin or alizarin yellow is free and is not dutiable as coal-tar colors.-Selbach v. U. S. (C. C.), 78 Fed. Rep., 803. 1913 1909 395. Ammonia. sulphate of, perchlorate of, and nitrate of. 1883 37. Ammonia, sulphate of, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Sulphate of Ammonia is dutiable at three-tenths of 1 cent per pound under paragraph 5, where it is specifically named, and is not free under paragraph 569 as a substance "used only for manure." Marine v. Bartol (60 Fed. Rep., 601) followed.-T. D. 20513 (G. A. 4324). DECISIONS UNDER THE ACT OF 1890. Sulphate of Ammonia.-Gray sulphate of ammonia manufactured from the ammoniacal liquors of gas works is dutiable under paragraph 10, and is not free under paragraph 600 as a substance expressly used for manure. Marine v. Bartol (60 Fed. Rep., 601).-T. D. 15132 (G. A. 2658). 1913 396. Antimony ore and stibnite containing antimony, but only as to the antimony content. * 173. * *; antimony ore, stibnite containing antimony, but not containing more than 10 per centum of lead, 1 cent per pound on the antimony contents therein contained: Provided, That on all importations of antimony-bearing ores and matte containing antimony the duties shall be estimated at the port of entry and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise. On the 1909 arrival of the ores at such establishment they shall be sampled according to commercial methods under the supervision of Government officers, who shall be stationed at such establishment, and who shall submit the samples thus obtained to a Government assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample and report the result to the proper customs officers, and the import entry shall be liquidated thereon, except in case of ores that shall be removed to a bonded warehouse to be refined for exportation as provided by law, and the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph; 1897 476. Antimony ore, crude sulphite of. 1894 376. Antimony ore, crude sulphite of. 1890 485. Antimony ore, crude sulphite of. 1883 600. Antimony ore, crude sulphite of. DECISIONS UNDER THE ACT OF 1897. Crude Sulphite, classified as an unenumerated manufacture under section 6, was claimed to be free of duty under paragraph 476 (antimony ore, crude sulphite of). Protest sustained, following Nauth's case, G. A. 5440 (T. D. 24718).-Ab. 22784 (T. D. 30382). Sulphide of Antimony. The product of antimony ore produced by removing the gangue or slag by heat is the crudest form of sulphide of antimony known to commerce and is entitled to free entry under the provisions of paragraph 476. McKesson & Robbins v. U. S. (113 Fed. Rep., 996) cited and followed; T. D. 21638 (G. A. 4564) reversed.-T. D. 23691 (G. A. 5127). |