The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-24
CUSTOMS DECISIONS.

q. q Hampstead 4 Son OF this city and
Philadelphia won before tho Board OF
United States General Appraisers ycster-
day In "A customs controversy involving the
rate OF auty TO be assessed on imported
copper sheets with surface measurement s.
In inches. OF isS3s. likes. l?X3s, 2ox.+.
!sK36. and a?x.s. some being 10 and some
~ gauge in thickness. Duty WAS levied
thereon at the rate Of 20 per cent. ad
ya.orem under tho provisions OF paragraph
i6T of the tarin act OF 1919 as msnufac-
lures o. metal not specially provided for.
The board nnls that from the testimony
fully satisfied that the imported articles
are copper sheets and should have been
assessed for duty as such at the rate Of
IA. The importers protest, making this
contention. is sustained.
Another de1s'on favoring a contention
terdsy by the general appraisers In the
as. ~ Lsing, Harrar a Chatnbcr!ain.
wholesale dealers In shoe h%ndinss, a.
issue VAS described on the invoice as
leather board" and returned BY the Gus,
Tens rnn c appra,seT no d iss," a, the the ppatpe Of
IS per cent. ad ya!orem under the. pro.
vision IN paragraph AIS OF The act OF 1913
for cardboard and bristol board, press
boards or press papers, The importers
claimed IN their protest that the rn.rchan.
iiae IL entitled to free entry unier the
provision IN paragraph $40 OF the present
law FOR Leather board or compressed
leather" Judge Fischer hnds that the un.
on,radictei testimony or"ted ON behalf
Of the importers conclusively shows That
the article In dispute. although not com
posed In whole or In part OF leather. IL
ogniled as leather board and that II IL
Used for making 'n-o'es for shoes as a
substitute for leather 'nsoles The protest.
/. therefore sustained and the decision OF
thA NfnllGGtpf reversed.
A protes, OF l. AvsnZino a Rro Of
Boston against the assessment OF duty on
was greater than the entered and appraised
value II o,errulcd IN an opinion BY Judge
Hay. The merchandise at Issue was en-
tered upon a pro lorna invoice on septem.
Der Is. 1914. and a bond given for the
production Of the consular invoice in the
usual form on October lsl@, me
20 be correct On or about tho isth day
Of October, 1914, the consular invoice was
presented 60 the solicitor Sy the pro.
greater than that approved by she APP
p~raiser, on December ~, 1919. the entry
was reliqu,dated upon the value given IN
cordsnce Herewith. Against the Assess
men. OF duty IN excess Of that upon th'
amount stated in the pro forms invc,G.
protes, Judge Hay writes;
"Tha case was heard at the regular
term Of the board a. Boston on March ~.
Of the Court Of customs Appeals VS. Mar
guard, 4 co. Tha, decision was
upon which the case was decided, to VII.
that the original invoice rendered by the
importer IN that case was du!y certihed
and that II wAs incumbent upon the col.
lector to receive the same and not having
done SO. valid appraisement was not had
and all proceedings after such apprai.e.
ment were without authority Of law. We
think the case at bar Is controlled by the
d~ectsion of the Cour. OF Customs Appeals
in United s.s,.r "a Hobbs % 81. Gust.
therefore overruled."
In a decision dismissing a protest o. r
C. griffin Of sestti. JUDGE MeCielland
.rsmen, Of duty at IN. rate Of is per
cent. ad vaiorem under paragraph i1s OF
the tariff act OF 1913, on lumber by tho
II 10 claimed that the umber should have
been admitted 20 free entry, when the
case was called Tor he.rins = motion wac
dismiss the protest on the ground that
th.r. was nothing 10 show that the party
making the same was sither ne owner
EFT appears from tho official paper. that
the lumber was entered by II b Walton
be william a. Nation Of New York city.
while the protest l. signed by r.. G.. .Grifnn.
attorney, No on. appeared At ne hearing
ant. and therefore in che absence Of proof
that the protestant had interest In tho
Tor some one who had the protest must
be dismissed"
Judge Howell nnds in a reappraissm.nt
decision that elk taffetas broche," i'm
ported from Eschwcfe a 90. OF Paris, wer.
correctly entered nj New York at s25
francs per meter, discount ) per cent,
add cases and packing"
A reappraisement ruling o. Interest 20
the cotton goods trade invo,ving the Tor
ported from i u. Einstrin 4 90 OF ~.
Gall. switzerland, was rendered by Judge
Fischer. In this ruling the general APP
paiser finds that the goods ms imported
were not In the same condition as pur'
chased. II seems that after they were pur-
chased the importer caused them to lie
blea ched and finished. end u vac In this