New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1881-05-16
AT THE FEDERAL CAPITAL.
MATTERS OF NATIONAL CONCERN.

u 49, .ar General James has already elected
n''2sa "3~, ~ more than 100000 in the postal
',,;ee and still further saving is PROMISED
T1a ni,octor Of the Mint states that there has
,aon a cain 70 this country of gold coin ana
hulliou within two years OF SZ'4'VVV'oU0'
rbc Chief of the Bureau OF Statistics oi tno
state Department, under instructions i'o"
Secretary Blaine, investigated the question oi
hoo-rais;ng and pork packing, and has maze
yonort showing that the recent alarm III
Fnrone had no reasonable excuse for being
4 TREASURY DEPARTMENT RULING
s,,fPrFs HAVING no COMMERCIAL. VALUE MAY DE
ALLOWED FREE DELIVERY
my rEtRCRlPn TO THE TRIBuNEi
w,survoToN Nav i5.-Thc COllectorof Customs
at York reported to the Treasury department
or he an-,,al of Henry Barlow fom the Co'iector
ssosg,enf of datv on certain samples imported per
steamer CITY of Brussels February IL 1851 "o
samplcs in question consisted of pieces OF wooiieh
cloth of various sizes and patternS-soine oi the"'
beioc affixed to cards-pieces of velvet ribbons IN
manor boxes and s0m3 other descriptions ot samples
manufactured or put in such manner as 70 repre-
sent the pattern or line OF goods TO Whlch 'ncy
belong.
In reply, tho Department sent the following III,
structions ns a general guide for the C"iie''"i anu
the Appraiser aud authorizing readjustmen' oi inc
entry IN the Barlow case IN acooiuah'e VII" ''''
views herein expressed:
Article 80 $50 of the Regulations OF IS provides TOT
tee delivery Of samples OF commercial value or as
stated IN decision No 2.3ll, Wheh the9 'io Va ' '9
nized or commercial value. .
The law contains no provision eXemptins samples
f,om pavnent of duty, and it is only upon the
theory that samples having no commercial Naiu"
are not "morchandise7 within the meaning ot the
tariff acts. that authority has been exercised 10
allow their free delivery In determining whether
in auv given case, samples have q comln'rciaI
value reference should be had 20 the question
whether. in the condition they are imported th'y
ar, salahle rs merchandise. If they are not, they
are within reasonable limitations, t. be regarded
as samples having no commercial value. lhe TACT
that "samples" of woolen cloth might be Soid as
woollen rags, or that buttons on pattern c"rgs
might be sold as old brass or old glass, II enough
were collected together to make il object, should
not be taken into account. They are not imported
for apy of these uses and are not to be regarded as
woollen rags.
Samples are often put in book form, or on cards
OF in boxes or in some other proper manner, and the
book Of the samples is to be regarded free OF duty
equally with the sample which it contains. In this
view pieces of cloths cdgngs textile fabrics, bound
or unbound cards containing buttons OF various
patterns single gloves or stockings, and representa-
tlves of other classes of goods which are obviously
intended for merely as samples by which TO sell
the class OF goods which they represent are to be re-
garded as having commercial value, and are
therefore free of duty The question whether a
charge in made for samples in any given case by the
part es furnishing them does not determine their
classification but their size, character ana cohdi-
ton imported. .
Samples imported in quantities intended to he sold
TO obbers other dealers constitute an article OF
merchandise and the rule herein prescribed will not
be considered applicable, but the articles Will be
charged with their appropriate rate OF duty accord
ing TO the class of goods to which they belong.