Evening star., 1914-01-22
U. S. Court of Customs Appeals.

Present: Presiding Judge Montgomery
| and Associate Judges Smith, Barber, De
Vries and Martin.
The following decisions were handed
down today:
| No. 1lO6 r. F. Lang ct al agt. United
judge; grains, grasses, imitation aigrettes
and palm leaves, dyed and prepared for
/, ornamental purposes. were assessed by
| the collector at 80 per cent as artificial
or ornamental grains, leaves flowers,
etc. The importers made various claims
| that the merchandise should be free of
duty. or dutiable at lower rates. The
board Of general appraisers overruled the
protest of the importers; the decision of
the board Is reversed as to aigrettes,
| which are held to be, dutiable at IS per
cent as manufactures of metal, and the
decision is affirmed in all other respects.
No. ITO. Levy & Lewis Company agt.
| United States; opinion by Smith asso-
ciate judge; one hundred barrels of Dali
| matian cherries were assessed by the col
lector at 2 cents per pound as edible
dried fruits; the importers protested that
| they were properly dutiable at 25 cents
per bushel as cherries green or ripe; the
board of general appraisers overruled
| the protest of the importers and the de-
| ciston Of the board Is reversed.
| No. 11I2 Michelin Tire Company agt
United States: opinion by Smith. associ-
ate judge: leather strips suitable for the
manufacture of automobile treads were
assessed by the collector at Is per cent
as leather cut into forms suitable for
conversion into manufactured articles
| the importer protested that the merchan-
| disc was properly dutiable at per cent
as betting leather: the board of general
appraisers overruled the protest of the
| importer and the decision of the board
| is affirmed.
agt. United States: opinion by Montgom-
cry. presiding Judge: merchandise. which
was assessed by the collector at So per
cent as imitation pearl beads, was
| dutiable at 20 per cent as imitation
precious stones for use in the manu-
| facture of jeweiry: the board Of general
! appraisers overruled the protest Of the
| importers and the decision of the board
| Is affirmed.
| No. 1915. United States agt II. Bayers.
dorfer & Co.; opinion by Montgomery
presiding judge: in an importation OF
! immortelle wreaths the collector assessed
additional duties on account of under
tested: the board of general appraisers
sustained the protest of the importers
and the decision Of the board is reversed
| No. 946. United States agt. Edison
associate judge; wreaths, clusters. bou
| quets. aigrettes. etc, made of artificia
! leaves. fruits. flowers and grasses. bounG
together by wire. were assessed by thu
| collector at 80 per cent as artificial leaves
| fruits and flowers: the importers pro
tested that they were properly dutiable al
10 per cent as manufactures in part Of
| metal: the board of general appraisers
sustained the protest of the importers
and the decision of the board is affirmed
| No. 1909. Reed & Keller agt. United
| States; opinion by Barber, associate
! judge; birch bark as stripped from the
! tree was assessed by the collector at II
per cent as non-enumerated unmanufac-
l t,r~1 s1Io N-r
| that it was properly free of duty as a
| vegetable substance, crude, not specially
| provided for; the board of general ap
praisers overruled the protest of the i'm
porters and the decision of the board is
affirmed.
| No. 1874. United States agt. r. w
Saunders ct al: opinion by Barber, as
sociate judge: mill outings, consist
! ing of-ends cut from deals or planks
were assessed by the collector, in one
sawed lumber, and in another instance
| at 10 per cent as waste; the importers
protested that they were properly free
of duty as logs. or round unmanu-
| firewood, ETC.: the board of general
! appraisers sustained the protest of the
| importers and the decision of the board
Is affirmed.
| No. 1881. Adolph 4. Rosenheim ct al
agt. United States; opinion by De Vries
| associate Judge: metal polish was as
| sessed by the collector at So per cent
as an article of earthly or mineral sub
stance: the importers protested tina,
it was properly dutiable at 20 per cent
as a non-enumerated manufactured
article the board of general apprais.
ers overruled the protest of the i'm
porters and the decision of the board
| Is reversed.
| No 124S Zimmerman & Meyer ct al
agt United State: opinion by Martin, as
| sociate Judge; hat braidS made of real
| horsehair and womens untrimmed hats
| made from such braids were assessed by
the collector at 60 per cent by similtude
| to silk braid and six hats, respectively
| the importers protested that the merchan-
disc was properly dutiable at % per cent
| and 35 per cent by similitude to straw
| braids and straw hats. respectively; the
| board of general appraisers overruled the
| protests of the importers and the decision
of the board is affirmed.
| No. 1862. United States agt. Henry
Buss & Co.; opinion by Martin. associate
| Judge; narrow black strips. of woven fab
| ric, made of cotton, were assessed by the
collector at GO per cent as "coathangers
| in the piece. which is, in fact. cotton
! tape: the importers protested that they
were properly dutiable at A. per cent as
manufactures of cotton not specifically
provided for; the board of general ap-
| praisers sustained the protest of the i'm
| porters and the decision Of the board is
affirmed.