The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-21
CUSTOMS DECISIONS.

In . decision oyerruiing a protes, OF
soyss'd9rfsr 4 Co Of PhI,adelph,a me
yesterday held that fruits, grains, loa YES.
howers. &C.. which are either artificial or
ornaments are eiassihable under para.
% asssh stn o. IN, he . 1915 act q, q hi h'i s.c.. TSs
In wreaths. chemically treated and dyed.
rate Of 50 per P@ cent, 0y al sai S . Snd .1 The The
porter. claimed cls:siasa,,on under para.
rs per cent. ad vaiossm. judge Mcciei-
land. who rendsrs the board's opinion In
such merchandise az that involved has
repeatedly been held by the board TO be
dutiaSie under p~srasrsph as OF the .tArin
tar,n &C, Of 1905. tn. latter paragraph. in 60
disc. was reensctsd in the tarin revision
se,s Of 1897 ana isos. sscep, that where
the words 'art.neia' or ornamental. fruits.'
&c:. In these two acts we're used they ars
ncial and ornamental fruits &C. counse.
for protestants in their brief contend that
provision so narrows tho construction TO be
given TO Z: that; tho merchandise to DO
s.as:insele Hereunder mus. be both srti.
While this decision SCENE to sustain tns
sSn,sn''on q IN. pro:s':sn!s we are never.
hN'NS W ga W. I'M htN tosff
leaves. Gowers. 80. which are either orna-
mental or ar,inc'a' are cia'''hasie under
Merchandise described a. wood shaw
saunders q Co.. ~es the suo,ec: OF another
custom board. Tss,imony on behalf Of
the importers showed that tn. cravings
are attached TO cotton threads and are
decorations. Duty. was assessed by Col
iector Ma!one a. the rate Of 20 per cent.
a. yaIorem unser paragraph sss o. me
Claim ~as made In the protest for duty a.
the rate Of only Is per cent. cd vaiorern.
s vooa OF piSa s4K, 'Sud irs' x 4. i%isissi1ss mas. :ns q;
these shaving ropinss should BE- "a xed for
duty as manufactures Of wood and the con-
%teniion OF .he prote'tants is sustained &C.
Z. 81 a r Waldo wer. successful! 10
having ohe duty lowered on imported
the rate o: 20 pee. cent. ad vsiorem under
paragraph - o. the tariff &C, Of 1919 and
,he sosrd nnes ths: dp,y should have been
yaiorem under tho hrs; provision OF para
,.s ssssg'' N ok !. yr5 ..l ,@sS.::s: Yin dt b In
81 the Board Of Quilted states General
from the. Soc. Anon. d. Fiiis,urss de
schapps Of Lyons. France. When entered a,
appraiser to meet a new schedule OF prlces
made under a con We ntton or ssr--men eNist-
lng between the above named society, the
s sS1is,s ,nip ss9 +. gg%oossi t " ri ssnaRps Cas-. g.
ani se,a Of italy. Under .his agreement
"ot!ce was given by the members OF the
convention hat from And sf;er June g.
1915. Il new sche iue OF prices than those
heretofore prevailing would apply TO all
orders received by them tu5seG cent 10 that
date. the question before the customs
board was whethe. these goods. which
were sod prior to Juns 8 and shipped
before any deliveries ~,re raAIe IA France
a. The aIvsncel prices were subject 20
III. new scheaule Of prices Tho yarn a:
'rsJ- was exported during June and July.
1918.
Juds. Ho~ri! writes Era. u Is nov wei.
settled that IN determining marke; value
~ merchandise for dGt!ab.- purposes evil
icD,e Of 4 notice o. publication OF q new
sthodu.a - prices for orders which tnay
he received af:er q specified date L. not
q: itseif sufficient 30 prove that such prices
became operative Oh that dat- 5u: & 10
necessary TO so further ana show that
| re ,Ycrie1 have actual: been made at the
new pr.csE. According 20 the testimony
IN .hcs- case, ;he Gre: delivery made IN