The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-09
CUSTOMS DECISIONS.

Mems imported coats. vests and trou-
sers' With braid sewed around the pockets
the seams Of the legs OF the troussrs' srs
nov "appliqued" within the meaning OF
me present tsrin law. according 70 an
OPINION rendered yesterday by the BOARD
OF United states General Appraisers. These
ARTICLES of wearing apparel were assessed
for duty by the collector at tho rate Of
so per cent. al valorem under paragraph
35s, and the board now holds that duty
should have boon assessed at the rate OF
graph 2si. This test case was brought
before The general appraisers In the name
OF kronfeld, Saunders q co.
Paragraph 3s2 Of the present tariff law
providing duty at tho ratio Of 10 per cent.
ad yalorem on plush, black. known com.
nercially as hatters' plush. composed Of
silk or OF silk and cotton. such as 4. used
ior making mons silk hate, was extended
gagged In the manufacture ~ women's
hats. according to another decision nv the
customs board made public yesterday In
a claim .! the Convey & johnson company
OF cleveland ior duty az the 10 per cent.
af,s Sp. esr.af, imported Plush nieesurins
assessed on these goods at tho rate OF
80 per cent. under paragraph sli Of the
provision, putting a low tax on matters
plush, was enacted In tho 1909 act and
carried over 70 the 1913 ACT for tho pur.
pose OF restoring the men silk hat in
dustry In this country. In III. 1903 &C,
the PROVISION limited the 10 per cent. duty
- f'e"h S''h 'lNsl ~ n fhR manu-
~tacturo OF mems hats, but In the present
law the word exclusively was dropped
WIN ne present ruling. as a basis Il is
oeleFed that importers OF plush other than
that used In the manufacture OF mems
mats VIII endeaNor To obtain the benefits
OF the 10 per cent. provision in paragraph
So called Cofdinston i.oupc.. imported
by +. A. Hardy 4 Co. OF Chicago and
under paragraph % of ,he tarir act of
IFis az .. per cent: ad vaiorem, we're the
subject OF q ruling IN which tho mporters'
claim for duty AT . per cent. under pa "a
graph - as microscope. l. sustained. The
General Appraisers find that the !nStru.
nent In question has the properties OF a
microscope, which prevents It's classlhna :
tion az an op;ica, Instrument
The stone Il powner Company OF Boston
10 sustained in a protest for duty at : per
cent AL faIorem under paragraph 10.
tarin act OF 1918. on imported steel bars,
hexasonal In form, y ana / .nch In thick
ness, with a hole through the entire. in
voiced AS hollow drill steel. unaioyed"
Duty was levied on this merchandise al is
par cent. under the same paragraph nc
Judge Fischer writes that the record IN
the cas-" fully suostantiate- the claim FOR
the lower duty.
Pencils imported ny Thomas Meadow, a
Co. EuEene Dietzgen COMPANY. Favor.
Run \ Co, Dingel-tedt y 90. and q. A.
h l.. Meyer were ne SUBJECT OF ano.hs,
ruling oNerruling protests f0r lower duty
than that assessed ny the Collector. These
pencils. as shown by tho oticia, samples.
rf>tllbi' 'N~ Ordinary hpNAgpr gN ned
wooden lead pencil, except thai our slmplc
contained a brass screw a@ttachm rnt AT each
end for holding the lead, while the Other
sample mad the. me'n! point ~ one end
board. correctly assessed duty on these
pencils AZ the rate ot IS per cent AL
valorem under paragraph S5s OF the tarir
act 81 1918 The importers claimed duty
at 20 per cent. ad valorern under para
The book industry is Interested IN a re-
appralsement drcis handed down yes
terdhly by Judge Fischer ~ The Board OF
United States General Appraisers in which
II IL held tina; whom hooks are ordered In
England for shipment to tho uuited states
ana nave no regular market value In tho
country of production they are properly
dutIsble on the basis Of the American sell
ing prices, The ctse a. Issue covered a
shipment ~ books described as padded
poe:s,' shipped from the Nlus~nn Rook
Company ~ London 20 a h-m Of New York
Shakespeare B hooka.' Scott. Burns.
Ternysou, SC. ditto" were also iuvo' we'd.
The books described as padded poets were
bought In sheets and me other books were
printed IN the order OF tho Importing con-
Germ. Both series were atterward sent to
q bindery and when bound shipped TO this
country The invoice prices, according to
Judge Fischer. represented the cost of pro-
ductior without profit. The appraised
prices. az nxea by the customs officials.
represented. OF the other hand, tho Ameri-
car selling prices after allowing reason
able expenses. duty ara proft OF { PEI
cent. The genera appraiser decides. IN
sustaining the advances. that as there Is
no home market FOR these publications In
wholesale quantities, tho American sslling
prices are taken ss bases OF value for du-
liable purposes, The padded poets" were
entered a. l-9 anu are advanced to 20
each, while the remaining books. which
wer. entered at 6 are advanced 10 lod.
each. packed.