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No. 27213. Manganese metal-Ferromanganese.-Protests 418269, etc., of Goldschmidt Thermit Co. (New York).

FISCHER, General Appraiser: The merchandise is a metal substance invoiced as "ferromanganese," and its foreign value is given at 4 marks per kilo. The collector assessed duty thereon at 20 per cent ad valorem under paragraph 183, tariff act of 1909, as "metals unwrought, not specially provided for," and the importers claim that the said metal is dutiable properly at $2.50 per ton under paragraph 118 of said act as "ferromanganese." Protest overruled. (T. D. 32046.)

Manganese metal.-Goldschmidt-Thermit Co. v. United States (No. 835). Manganese metal not ferromanganese. Without meaning to imply that no alloy is entitled to be called ferromanganese in case its manganese content exceeds in any measure 80 per cent of the entire article, yet where the manganese is so considerable and the iron and carbon so slight, as in the present importation, the commodity is not to be deemed ferromanganese as that term appears in the law. The importation was properly assessed as metal unwrought, not specially provided for, under paragraph 183, tariff act of 1909. United States Court of Customs Appeals, April 17, 1912. ́(T. D. 32467.)

Rhodium.-United States v. Wells, Fargo & Co. (No. 29). (1) "Unwrought," meaning of. Words and phrases in customs laws are employed in view of a lay understanding and are accordingly assumed to be used with their natural signification; so construed "unwrought," in the phrase "metals unwrought" can not be taken to mean the presence of specific attributes in the metal-of malleability in the metal, for example. (2) Legislative interpretation. The Congress by tariff act of 1909, having placed rhodium specifically on the free list, must be taken inferentially to have intended theretofore to declare rhodium a dutiable article. (3) Rhodium. Rhodium is a metal and unwrought and as such was dutiable under paragraph 183, tariff act 1897. United States Court of Customs Appeals, January 11, 1911. (T. D. 31211.)

No. 22823. Silicon-spiegel.-Protest 385549 of Gustavus & Co. (Baltimore). The material in controversy was classified as a metal unwrought under paragraph 183, tariff act of 1909, and was claimed to be dutiable at $2.50 per ton.

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FISCHER, General Appraiser: The merchandise consists of a metal alloy invoiced as "10 per cent silico-spiegel," and valued at £5 1s. per ton. An analysis of the metal made at the Government laboratory by the United States chemist at New York shows that it contains 10.09 per cent of silicon. No provision of the law is mentioned in the protest, and the importers in that document merely refer to the claimed rate in an argumentative way. Studying it carefully, we can at best interpret the protest as claiming that the article is similar to spiegeleisen, and dutiable, under paragraph 118 of the tariff act of 1909, at the same rate applicable to spiegeleisen. The merchandise does not appear to be spiegeleisen, which is a natural alloy obtained from manganiferous iron ore and contains a high percentage of manganese and about 1 per cent of silicon. In the record before us it is admitted that silicon is added in some form in the smelting process so as to obtain a high silicon-spiegel. It is introduced in the metal purposely and produces what is commercially known as silicospiegel. In Abstract 22365 (T. D. 30208) the board, in passing on certain castings made from ferrosilicon containing 14.48 per cent of silicon, said:

"There are varieties of iron the quality of which is determined by the ores used; and no doubt commercial iron contains small percentages of silicon, sulphur, phosphorus, manganese, etc. The presence of some silicon would not necessarily cause the iron to be anything other than iron, and a casting of the material to be other than a casting of iron. There are, however, ferros, such as iron in combination with silicon, where the alloy is made for the purpose of obtaining a combination of iron with a large percentage of silicon."

That applies as well in this case, and in our opinion the merchandise here in question is not spiegeleisen. It is not, then, directly dutiable under paragraph 118, nor is it apparent how recourse can be had to similitude in order to make it so dutiable, since the merchandise is elsewhere provided for. There are two provisions of the act of 1909 which apparently cover this class of merchandise. These are paragraphs 183 and 184. The former provides for "metals unwrought, whether capable of being wrought or not, not specially provided for," and the latter for "ferrosilicon containing not more than 15 per cent of silicon." Which of these provisions supplies the proper classification for the merchandise we are unable to determine on the record as it is presented in this case. We hold that the article is not dutiable as spiegeleisen, and overrule the protest. (T. D. 30410.)

No. 23010. Mantles for oil burners—Similitude.-Protests 386403-30569, etc., of Wakem & McLaughlin (Chicago). (T. D. 30529.) Mantles for oil burners were

classified under the provision in paragraph 183, tariff act of 1909, for "gas mantles" against the importers' contention for classification under paragraph 480 (unenumerated manufactures). Protests overruled.

So-called molybdenite.-T. D. 30691, paragraph 626.

PARAGRAPH 186.

Articles of utility-Articles of personal adornment.-T. D. 31348, paragraph 187.

PARAGRAPH 187.

Articles of utility—Articles of personal adornment.-(1) Construction. The provision in paragraph 448, tariff act of 1909, for "all other articles of every description' applies to articles which fulfill the purpose of their existence in being worn on apparel or carried on or about or attached to the person, and are primarily designed and intended to be so worn or carried merely for the sake of their ornamental character. Articles devised for purposes essentially utilitarian and carried on the person for convenience and availability, even though made wholly or in chief value of precious or one or another of the base metals specified in the paragraph, whether ornate in appearance or not, are not ejusdem generis with those provided for in the first section of paragraph 448, nor are they embraced by the provision for "all of the foregoing, whether known as jewelry or otherwise and whether or not denominatively or otherwise provided for in any other paragraph of this act **" (2) Articles of utility. Nickel-plated brass combination penholders and brass automatic stamps not combined with penholders, not being articles designed to be worn or carried on or about the person for purposes of adornment, are not dutiable under paragraph 448, tariff act of 1909. The combination penholders are specially enumerated in paragraph 187, under which they are dutiable at 40 per cent ad valorem, the pens therein contained being dutiable under paragraph 186. The automatic stamps are dutiable at 45 per cent ad valorem, under paragraph 199 of said act, as manufactures of metal. (T. D. 31348; G. A. 7179.)

Parts of pens.-T. D. 32169, paragraph 464.

PARAGRAPH 188.

Articles of celluloid.-T. D. 30634, paragraph 17.

PARAGRAPH 191.

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Old electrotypes and stereotypes.-(1) Commercial designation. The determination of the common or ordinary meaning is a matter of law for the court or board. The trade or commercial meaning is a fact to be proved by competent evidence. (2) Same. Proof as to whether a given article is or is not included by trade meaning within a certain term or phrase used in the tariff is material only after proof has been adduced showing that such term or phrase is used in the trade and that its trade meaning differs from its common or ordinary meaning. (3) Junk, old-Metals, sortedLead and type metal. Congress did not use the term "junk" in the free list in its broad generic sense, and sorted articles of metal which are to be used for the purposes of the type metal of commerce, though in the nature of old material, are provided for under the metal schedule rather than under the general classification of junk. (4) Stereotypes and electrotypes, old. Held as to shipments of old electrotypes and stereotype plates that such merchandise is subject to classification as "type metal," paragraph 191, tariff act of 1909, or as metal articles, paragraph 199, rather than as "junk, old," paragraph 600, as "waste, not specially provided for," paragraph 479, as "types, old," paragraph 702, or as "stereotype plates," or "electrotype plates,' paragraph 166. United States General Appraisers, New York, April 12, 1912. ~ (T. D. 32395; G. A. 7347.)

Type metal.-American Smelting & Refining Co. v. United States (No. 590). Byproduct of lead bullion refined in bonded warehouse. Roughly smelted lead bullion, imported and deposited in the bonded smelting warehouse of the importer, later refined, precious metals and a percentage of refined lead being extracted and leaving a by-product of lead, antimony, and other substances; this by-product is not to be deemed bullion, but type metal, and when this is withdrawn from the bonded warehouse for domestic consumption it is dutiable under paragraph 191, tariff act of 1909. United States Court of Customs Appeals, October 12, 1911. (T. D. 31955.)

Lead bullion smelted in bond.-T. D. 31201, paragraph 182.

PARAGRAPH 192.

No. 28310. So-called ball clocks.—Protest 542257 of T. Schisgall (New York). FISCHER, General Appraiser: The merchandise here in question is invoiced as "clocks," was returned as watch movements in cases under the appropriate provisions of paragraph 192, tariff act of 1909, and is claimed dutiable under the said paragraph as "all other clocks and parts thereof, not otherwise provided for." A representative sample shows the merchandise to be a time movement set in a metal case or rim, to which are attached two hemispheres of glass covering, respectively, the face and back of the timepiece. It is admitted that the time movement in the article is a watch movement, and it would appear that these articles are in all respects similar to the so-called ball clocks passed on by the board in G. A. 5160 (T. D. 23792). The protest is overruled, and the decision of the collector is hereby affirmed. (T. D. 32455.)

China clock cases.-China clock cases, whether imported separately or containing clock movements, and whether they are of more or of less value than the movements, are dutiable as "clock cases" under paragraph 93. tariff act of 1909, at 60 per cent ad valorem; and the metal movements or works are separately dutiable under paragraph 192 of said act as "parts of clocks.' United States General Appraisers, New York, December 5, 1910. (T. D. 31086; G. A. 7126.)

No. 25767. Enameled dials.-Protests 418962, etc., of Wilfred Schade & Co. (St. Louis).

FISCHER, General Appraiser: The articles here in question are dials for oven thermos. They are enameled or glazed white, and the face of said dials is graduated with markings and numbers. Duty was assessed at the rate of 3 cents each and 40 per cent ad valorem under the provision in paragraph 192, tariff act of 1909, for "enameled dials for watches or other instruments," and it is claimed that the dials are dutiable properly at 40 per cent ad valorem under paragraph 158, or at 45 per cent ad valorem under paragraph 199. It is not disputed that the articles are dials, and the claim for a lower rate is predicated on the argument advanced that the coating on the face of the dials is of porcelain. It is well settled that in the interpretation of the tariff, words and terms are used in their commonly received and popular sense, or according to their commercial designation, if that differs from the ordinary understanding of the word. In this case the proof is not such as would warrant the substitution of any other meaning for the term "enameled" than such word would be apt to convey to the ordinary understanding. The dials have an opaque coating the composition of which is not shown by the record. The samples would appear upon inspection to be enameled; they are representative of the goods returned by the appraising officer as enameled, and some of the invoices in fact describe the goods as "enamel dials." We are satisfied that there was no error in the assessments complained of. The protests are overruled. (T. D. 31654.)

No. 26033. Watch dials-Parts of watches.-Protest 449430 of Leon Hirsch (New York). Opinion by Fischer, G. A. Metal watch dials, classified as manufactures of metal under paragraph 199, tariff act of 1909, were held dutiable as "parts of watches" (par. 192), as claimed by the importer. (T. D. 31744.)

Enameled dials.-Dial plates made of copper and enamel dutiable under paragraph 192, tariff act of 1909. Treasury Department, March 15, 1911. (T. D. 31389.)

No. 26859. Watch bracelets.-Protest 494782 of Breck & Feagans (Los Angeles). Opinion by Sharretts, G. A. The protest related to watch bracelets composed of gold and classified as jewelry under paragraph 448, tariff act of 1909. The board sustained the importers' claim that the watch movements are dutiable as such under paragraph 192 of said act. The other portions of the bracelets were held dutiable as classified. G. A. 6015 (T. D. 26285) followed. (T. D. 31940.)

No. 25025. Marble clock cases—Onyx clock cases.-Protest 454097 of The Ansonia Clock Co. (New York). Opinion by Fischer, G. A. Clock cases of marble and onyx were held dutiable as parts of clocks under paragraph 192, tariff act of 1909, on the authority of Abstract 24458 (T. D. 31165). Protest sustained. (T. D. 31380.)

No. 25364. Marble clock cases-Parts of clocks.-Protest 452652 of John Wanamaker (New York). Opinion by McClelland, G. A. Clock cases in chief value of marble, classified as manufactures of marble under paragraph 112, tariff act of 1909, were held dutiable as parts of clocks (par. 192), as claimed by the importer. (T. D. 31524.)

No. 26234. Parts of clocks "Escapements."-Protest 501559 of American Express Co. (New York). Opinion by Fischer, G. A. Escapements for clocks, jeweled and constructed upon the lever principle, classified under paragraph 192, tariff act of

1909, as "lever clock movements having jewels in the escapement, were held dutiable as parts of clocks under the same paragraph, as claimed by the importers. (T.D. 31804.)

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Watches.-Completed watches dutiable under paragraph 192, act of August 5, 1909. T. D. 30033 of October 8, 1909, modified. Treasury Department, November 5, 1909. (T. D. 30096.)

Watchcases.-Watchcases are dutiable under paragraph 192, tariff act of August 5, 1909, and not under paragraph 448 of the said act. Treasury Department, October 8, 1909. (T. D. 30033.)

Watch movements—Entireties.—(1) Entireties. A machine or mechanism which is for all practical purposes a unit, though made of separable parts, which parts are shipped in separated condition, must be treated for duty purposes as an entirety. (2) Watch movements-Parts of watches. The parts necessary to form, when assembled, a number of complete watch movements, imported on the same vessel and covered by the same invoice, though packed separately, are for duty purposes entireties and classifiable as "watch movements," under paragraph 192, tariff act of 1909, rather than as "parts of watches," under the same paragraph. United States General Appraisers, New York, January 24, 1912. (T. D. 32194; G. A. 7318.)

No. 25920. Watchmen's time detectors.-Protests 458742-35603, etc., of Chicago Watchman's Clock Co. (Chicago).

FISCHER, General Appraiser: The goods are time detectors having a clock mechanism or time indicator. The collector assessed duty on the movements and the cases separately under paragraph 192, tariff act of 1909, the movements as containing 11 jewels at $1.35 each and the cases at 40 per cent ad valorem. With these importations, in the one case 270 keys, and in the other 192 keys, were assessed at 45 per cent ad valorem under paragraph 199 of said act as manufactures of metal. The claim in the protests is that the duty should only have been levied on the movements at the specific rate, and that no duty should have been collected on the cases and other parts of the time detectors. In G. A. 5906 (T. D. 26005) it was held that similar articles were subject to duty under paragraph 191, tariff act of 1897, the movements at the specific rates according to the number of jewels therein, plus 25 per cent ad valorem, and the cases at 40 per cent ad valorem. In the present tariff act the language of paragraph 192, which corresponds with 191 of the old act, has included among watch movements such movements as are termed or used in time detectors. The complete articles are thus, for tariff purposes, watch movements inclosed in cases. That the movements are to be considered apart from the cases is in fact made more clear by the provision in paragraph 192, which reads: "Watch movements, including time detectors, whether imported in cases or not We hold the assessments in question to have been properly made and overrule the protests. (T. D. 31720.)

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No. 29231. Watchmen's time detectors.-Protests 557461-39779, etc., of Chicago Watchman's Clock Works (Chicago). Opinion by Fischer, G. A. The movements and cases of watchmen's time detectors were assessed separately under paragraph 192, tariff act of 1909. Protests overruled claiming that duty should have been levied on the movements only. Abstract 25920 (T. D. 31720) followed. (T. D. 32681.)

Marking watch movements.-Watch movements having no adjustments and no jewels required to be marked to indicate such fact under provisions of paragraph 192, tariff act of 1909. Treasury Department, January 18, 1910. (T. D. 30281.)

No. 24258. Ship lever clocks.-Protest 424573-32240 of Geo. Kuehl & Co. (Chicago). Opinion by Fischer, G. A. Ship lever clocks were found to have no jewels in the escapement and were held dutiable under the provision in paragraph 192, tariff act of 1909, for "all other clocks and parts thereof," as claimed by the importers. (T. D. 31070.)

Bronze figures-Parts of clocks.—T. D. 32314, paragraph 199.

Sapphire bearings for electrical instruments.-T. D. 31519 and 32957, paragraph 480.

PARAGRAPH 193.

Lead and zinc ores.-Consolidated Kansas City Smelting & Refining Co. v. United States (No. 427). (1) Tariff hearings, relevancy of proceedings at. In determining the intention with which language has been employed in a paragraph of a tariff act some ambiguity therein must be apparent to warrant a resort to the "side lights" obtainable from tariff hearings. (2) Lead-bearing and zinc-bearing ores. A commodity, it is true, is properly assessable in its condition as imported, but where ore,

as here, is shown to have contained, as imported, both lead and zinc, the zinc appearing in a quantity exceeding 10 per cent, the metal content in both is dutiable, the lead under paragraph 181, the zinc under paragraph 193, tariff act of 1909. United States Court of Customs Appeals, April 10, 1911. (T. D. 31509.)

Ores containing lead and zinc.-Zinc-bearing ores-Lead-bearing ores. Ores containing both lead and zinc are dutiable not only on the lead content as provided for under paragraph 181, tariff act of 1909, but are also liable to the duties provided for the zinc content, paragraph 193 of said act. United States General Appraisers, New York, June 27, 1910. (T. D. 30727; G. A. 7049.)

PARAGRAPH 194.

Zinc-enameled sheets substitutes for tiles.-T. D. 30311, 31164, and 31663, paragraph

199.

PARAGRAPH 195.

Cans, boxes, packages, and other containers.-The various provisions of paragraph 195 of the tariff act of August 5, 1909, relating to the assessment of duty on cans, boxes, etc., construed. Treasury Department, October 18, 1909. (T. D. 30046.)

Chocolate in lithographic tins.-Chocolate in lithographic tins dutiable under paragraph 292, tariff act of 1909, and the tins not separately dutiable under paragraph 195 of said act. Treasury Department, August 16, 1912. (T. D. 32764.)

Coverings-Paragraph 195, tariff act of 1909.-(1) Statutory construction. It is a general rule of statutory construction that a proviso in a law shall be construed with reference to the subject matter of the paragraph of which it forms a part. This rule is only to be departed from when it clearly appears that the proviso in question is to have a broader operation and a more general significance. Kessler's case, G. A. 6915 (T. D. 29875); Milne's case, G. A. 5183 (T. D. 23889); United States v. Bernays (158 Fed. Rep., 792; T. D. 28861). (2) Same-Extension by implication-Negative provision. A revenue law should not be so construed as to extend its operation by implication beyond the clear import of the language used, nor a negative provision be given the force and effect of positive enactment when, by such construction, a duty not otherwise provided for would be the result. United States v. Wigglesworth (2 Story, 369; 28 Fed. Cas., 595). (3) Same-Rule in construing doubtful or ambiguous language. In construing a revenue law where the language is ambiguous or of doubtful meaning, the construction should be in favor of the importer, as duties are never imposed on the citizen upon vague or doubtful interpretation. Powers v. Barney (5 Blatchf., 202; 19 Fed. Cas., 1234); United States v. Wigglesworth (2 Story, 369; 28 Fed. Cas., 595); Hartranft v. Wiegmann (121 U. S., 609). Paragraph 195, tariff act of 1909. The last proviso of paragraph 195 of the tariff act of 1909 should not be so construed as to make any merchandise dutiable that would not be dutiable without regard to that proviso. United States General Appraisers, New York, April 25, 1910. (T. D. 30571; G. A. 7015.)

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Coverings-Water-color paints. Metal lacquered boxes-paints in tin boxes. Metal lacquered boxes imported furnished with water-color paints are separately dutiable under the provision in paragraph 195, tariff act of 1909, for "cans, boxes, packages, * composed wholly or in chief value of metal lacquered if filled or unfilled, and whether their contents be dutiable or free," rather than dutiable at the rate applicable to the paints under paragraph 56 of said act. United States General Appraisers, New York, November 3, 1910. (T. D. 31025; G. A. 7118.)

Lacquered tin boxes containing paints.-Illfelder & Co. et al. v. United States (No. 640). Lacquered metal boxes, with compartments and hinged lids, containing paints. Subsection 18 of section 28, tariff act of 1909, makes provision, it is true, for a duty on containers, but paragraph 195 of that act carries a specific provision for certain sorts of containers, and the merchandise here falls directly within that specific provision; lacquered metal boxes, with compartments and hinged lids, containing paints, though the lids be used as palettes, are dutiable under that paragraph, 195. United States Court of Customs Appeals, November 22, 1911. (T. D. 32040.)

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Lacquered metal boxes-Containers.-(1) The comprehensive language of the provision in paragraph 195, tariff act of 1909, for cans, boxes, packages, and other containers of all kinds * * composed wholly or in chief value of metal lacquered or printed by any process of lithography whatever *." does not warrant a construction which would restrict its operation to containers that are suitable only for some particular use, such as the holding or transportation of merchandise. (2) Cash boxes made of the material mentioned in the tariff provision cited above are dutiable there

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