The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-07
CUSTOMS DECISIONS.

Folding fans. imported 10y Martin II
Levy 4 Co. were tho subject Of - decision
rendered yesterday by the Board ~ United
states General Appraisers. Duty was as.
sessed on this merchandise a. the rate Of
so per cent. nd v%alorern under paragraph
3ts Of the tarir act Of 1919 as fans The
assessed on the articles AS toys, al the
rate OF IS per cent. under paragraph 81,
that the mercha ndise was toys and were
50 used by children. Also that he had
been importing the same for II number 81
General Appraiser Hay finds that the tos.
,!mony of the importer that he had al
ways paid duty upon this article ms toys
The r. W. Wooiwcrth Company OF Bal
'iinorc and +. F q Harper 4 Co. Of
The Board. OF Generai Appraisers IN a test
case Involving the correct classification
under the tirir act 81 1913 Of imported
tinted or colorcd candles. The customs
officials assessed duty under paragraph 35s
as "A n-enumerateI Manufactured article
AT the rate of 10 per cent. ad valorem, and
the protestsuts claimed 4 10 per cent adj
yslorem rate 81 duty under paragraph SGi,
which provides for manufacture Of -
board decides that duty was properly taxed
at the Is per cent. adj valorem rate.
in e Is"npra.IsGsnt Spiqion handed
ket value Of steel wire rods, imported from
carl Setterwcll \ co. OF stockholm and
entered AT New York. Is advanced from
the works, These rods, which wore round
In coils, were eNportst from th' foreign
port on Septsmhsg 49, 1915 and entered
silk netting, "N5l-7gS5. ic2 inch. black
and white silk Bruss- e" importe.i from
Frederick Ludewig & Co. OF Nottingham,
England, and entered here at 3i.d. per
yard, should have been entered at S5isd
per yard, according to another reapprniso-
Howell, In this same ruling the General
Appraiser inds tina, rA inch, ditto
white entered At a7,.d per yard, should
counts 20 per cent, and ~ per cent; less
freight add cases, packing ana nails"
Merchandise known as pituitary glands.
Of tho beef ana used IN the MANUFACTURES Of
certain medicines. which In turn are used
In obstetrics. imported by n Frankfeld &
90, Is held to have been properly assessed
for duty by the collector rs a n~on-enume-
rated manufactured article under the pro-
visions OF paragraph 49, OF the tarlr act
rro,estan,s under paragraph 4i9,
Tho board also decided yesterday that
barley aud oats. scorchod and sacked, i'm
ported 10y the Gould Grain Company of
Duluth and 81, Paul, were correc,eiy taxed
for duty under the specific provisions
therefor in paragraphs 1873 and is:' 'arin
a protest for free entry ~ piece. Of opal
which have had one surface polished.
ruled by Judge sullivan, who holds that
this merchandise Was properly assessed Tor
duty as precious stones cut. at the rate
Of 10 r.r cent. at .aiorem under para
q NJ. Josselyn 4 Co. Inc, OF san Fran
cisco claimed free entry OF $50 frames
ship sheathing felt. each ten rolls. each
thereon at the rate OF 5 per cent. al
alorem under the provision In phi
$40 OF the act Of 1919 for 'roonng fell. ="
whereas the importers claimed classified
ton under The provision In paragraph &5i
Of said act for felt, adhesive, for ~ eathing
vessels" Judge Fisher writes That the
claim for FREQ entry Is fully suhstantiated
by the uncontradicted testimony submitted
on behalf " the importers. from which II
appears that although imported in rolls
the merchandise Is nevertheless an adj
he.ive felt used for shcathinE vessels.