The sun. [volume] (New York [N.Y.]) 1833-1916, 1897-04-11
BIRDS FEATHERS md TlNOTURED
SUGAR.
Two Interesting Decisions OF the Board Of
General Appraisers.

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Two Interesting Decisions OF the board of
General Appraisers.
In u recent Treasury Department publication
OF the decisions Of the Board Of General APP
praisers at New York, there is a report of a
case which illustrates the practices that are
sometimes resorted to by importers who would
evade the payment Of the duties upon articles
brought here from foreign countries. In order
TO understand the decision rendered by General
Appraiser Wilkinson and approved by the
Treasury, 1t may be necessary to say that there
is a very high duty upon imported birds fcath-
ers, while birds skins are admitted free OF duty;
and that the attempt to evade the law consisted
In importing birds skins bearing the feathers,
which latter were meant to be subsequently
picked off.
One sample of the goods submitted to the
board was composed of the entire skins Of birds
Of paradise, with beak, claws, and plumage at
tacbed: end the second sample was composed of
crude plumes and other feathers of these birds.
each of them attached to a small piece of skin.
The articles were at first admitted free of duty
AS birds skins; but upon a further review Of the
matter an assessment of duty at 50 per cent.
was made upon them. The importers protested
against the assessment. and the case was re-
ferred to the Board Of General Appraisers.
The decision Of the board Is that the articles
represented in the first sample are exempt from
duty under the law, which provides for the ex-
emption of bird skins prepared for preserva-
ton, but not further advanced in manufacture"
The board next decided that the articles repre-
sented in the second sample, to wit, crude
plumes and other feathers attached TO small
pieces of skin, were dutiable as Ornament
feathers suitable for millinery use They were
declared TO be subject 10 an assessment of duty
at IS per cent. ad yalorem.
1t may seem that the distinction between the
two classes OF articles was rather finely drawn;
but the law is quoted for it by the General Ap-
praiser who wrote the opinion.
In another case before the board, which, how
ever. came under The sugar schedule, an unusual
measure OF. discrimination was, required. The
question TO be determined was whether refined
entry as sugar tinctured," the duty upon
,urGa lrt{slci is l TSo '9 impd 5hst S e}Rsimt the ,b untl bfs
merchandise Tas entitled to tho lower rate of
duty. because i; was tinctured with vanilla
crystals; one ounce thereof, to two tons, of the
sugar. The general appraiser TO whom the case
was referred could not ascertain that there was
any trade meaning to the term "tinctured
he found that the evidence of tincturing
was to be found IN the color or in tho taste
se!s cha Changed ssd By 6y''i the Vanilla san S1S crystals nhS h" he
taste; two Of them discerned no taste OF tho
vanilla. while the other said he discerned u
slight TASTE OF IL. lhereupOn the BOaru OF ten
eral Appraisers carefully sampled the article.
but found no vanilla taste. The decision In the
case was adverse to the importer: We are
of the opinion that one ounce of the vanilla does
not possess sufficient virtue to bring two tons Of
sugar within the lower tariff rate. We find that
the merchandise Is not tinctured sugar within
the meaning OF the law"
The decision OF the appraisers in this case is
regarded AS one OF great importance. Had tho
sugar been entered as % tincturod, the importer.
besides receiving a reduction of 5 per cent. in
the nd valorem. rate Of duty. would have eyadod
tho payment of additional duties OF one-eighth
or onc.tcnth of IA cent per pound, specific rates.
schedule, would have been largely reduced in
the course of u year.
Some of the duties Of the Board of General
Appraisers are Of u very delicate nature.