The Hawaiian gazette., 1901-08-23
PRESERVED
pINEAPpLES
Treasury Decision in Regard to
Their Custom House
Classification.

Hawasians who are engaged in selling
canned pineapples will note with inter-
est the following Treasury decision in
petition with theirs:
classification of preserved pneapples
shall be based on the reports of analyses
by Government chemists, and where IL
is shown by such reports that sugar has
been added in the process of canning or
preserving, duty shall be assessed there
on nj cent per pound and 35 per cent
ad yalorem as fruits preserved in sugar
not specially provided for. under the
first clause of paragraph 26S, act of 1897,
and not at % per cent ad valorem as
"pineapples preserved in their own
juice" under said paragraph.
Treasury Department, July 20, 1901.
Sir: The Department is in receipt of
your letter dated the 10th ultimo, to-
gether with the communication of the
appraiser at your port reporting upon
the letter of the United States appraiser
at San Francisco, Cal, and the accom-
panying communication of Messrs. S. L.
Jones Il Co, of that port, in the matter
of the classification of pineapples pre-
served in sugar,
1t is alleged that pincapples preserved
in sugar are being classified at your
port ''pineapplcs preserved in their
own Juice" and assessed for duty at %
per cent al Yalorem under the final
clause of paragraph 263 of the tariff act
of July a. 1897 while 1t appears that at
the port of San Francisco in every case
where II is shown by the report of the
analytical chemist that sugar has been
added In the process of canning or pre-
serving pineapples, the same are return
ed by the appraiser as pineapples pre-
| served in sugar, dutiable at cent per
pound and IS per cent ad valorem under
the provision in said paragraph for
fruits preserved in sugar"
The appraiser at your port, upon whose
advisory returns your classiiications of
| similar goods are predicated. states that
he had numerous tests made to ascer
| tain, If possible, the amount of cane SUI
gar added to the fruit" that this action
proved futile, as II seemed the pineapple
| contained a fairly large percentage of
cane sugar in its body and the chemist
found it difficult, If not impossible, to
/, separate a small percentage of added SUI
! gar If such be present." that, for the
! information of his office, he caused other
| pincappcs to be grated and an equal
! weight of sugar added and that the
chemist at once reported "A fraction I'M
der 30 per cent as being cane sugar.
showing the possibility of detecting added
sugar"
| The appraiser also states that, in his
advisory returns OF preserved pineapples,
he has been governed by the decision
of the Board of United States General
Appraisers (unpublished), dated March 4,
| 1901.
In the decision OF the Board of Gem
eral Appraisers above referred to il was
held that certain preserved pineapples in
tins We're dutiable at % per cent ad
valorem as pineapplcs preserved In their
own juice under the last clause of said
paragraph. That decision was predicat-
ed on chemical analysis made by the
Government chemist of samples OF the
goods, which showed that the amount of
Ecane sugar contained therein varied from
l.52 per cent tat the lowesD to about
1914 per cent lat the highesD and upon
the evidence adduced In that case, show
ing that ordinary pineapples naturally
contain between IL and l2 per cent OF
cane sugar" and that Singapore pine
apples similar to those than under con-
sideration by the Board probably con-
tain more cane sugar than other kinds
of pineapples." The Board was there
fore. of opinion that the fruit in that
case was preserved in its own juice only.
and that no cane or other sugar had
been "extrinscally added from other
sources"
The foregoing decision Is the same in
principle as the ruling of the Board in re
Rosenbaum Brothers IT. u. lgs5) also
In re Delaiield 1T, d. 1900. In the former
case the assessment of the merchandise
by the collector of customs at IS per
cent ad valorem as fruits preserved in
sugar, under paragraph SOs OF the act OF
1880, was based on chemical analysis