The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-05-27
CUSTOMS DECISIONS.

TOBACCO. The issue involved IN \ case
Jus, decided by the Customs Court OF Appeals
was whether certai n'obacCo imported DIV
the st. Elmo Cigar Company from Cuba.
was properly. dutiable IS wrapper tobacco
tobacco. a. claimed by the p~ro,e~an,s Til.
board OF General Appraisers overruled the
claim Of NE importers. and this decision IL
affirmed by the appeal SQUIRT.
PAPER Paper imported In IN ensme NJ
stone 4 Co, and assessed by the customs
collector as imitation parchment pap : At the
s s,nb OF AZ : d Per ,b cent ,,, N , va re- nnas Sm e' lSc
subject OF a decision handed down yes, srday
by the Cour, Of Customs Appeal. The IN.
properly dGtiable NJ typewriter. or imitation
onion rkln paper At the rate Of :. per cen,
a. va aSrra,s under sr p5s r bo,%5 az q, rni. clam hS,
praisers and the importers then carried The
Issue 10 the appeal tribunal. In the decision
duty a, the higher rate ~ affirmed
CHAIR CANEs-The United States Court
Of Customs Appeals held yesterday that char
cane; manufactured from rattan. imported
for duty by the custom. officials a, the
rate of 10 per cent sd valorem under para.
s sriins az Alarms 2i the ' asasn, act opinion nj 5'i' by Thu 'ha
Board Of General Appraisers In claims
before both tribunals the importers con.
cu, IN lengths only under paragraph as
judge Barber holds tina, from the testimony
II was obvious that the merchandise Was no,
Va y 49, "'nA 49,
II was properly classified rs reeds made from,
rattan.
PEDoMETERs T duty on pedome;ers
imported nv sussfeld. Lor.ch 4 Co "a lowered
in a decision Just rendered by the Court OF
Customs Appeals The customs officials levied
q TAX on these articles, used principally hy
the employees of railroad or telephone com
psnies in laying out posts or by land com
panies III measuring plots Of land. at the rate
Of ~ per cent. nd %valoreni under psra-raph
So Of the tariff act OF 1918. The importers
prp,esfpt N the Rpard Of General ADiraisers
claiming tina, duty should have heen levied
a, the rate Of but 20 ner CENT. 81 valorem
this claim and the Government; Appealed to
the higher tribunal. The decision by the ep.
peal court afhrms the ruling by the General
Appraisers.
.,emmed glassware. some OF which vas en-,
tered under the tarih act OF 1909 and come
under the act Of 1919. was the subject Of a
customs controversy adjusted yesterday by
the Court OF Customs Appeal. in favor Of the
importer. Fondeville 4 Won Iderstine A. re
qyired by the date Of importation, some o'
the goods were assessed for duty at the rate
Of 80 per cent ad valorem under PARAGRAPH
ss. tariff act OF 1899, and some At the rate OF
Is per cent. ad valorem under paragraph - OF
the act of 1913 All OF the merchandise wa.
classified by the customs officials ne slas~
vare composed wholly or in chef value oi
blown glass The importers protested thal
the merchandise WA not composed IN ch's
value OF blown glass and claimed that u was
dutisble either at u per cent sd valorem an
der paragraph 100 OF the act of 1919 or At 3
per cent ad valorcnl under plrssraph 70 al
the act OF 1915. The Board of General APP
praisers SUSTAINED this lain and the issl.
was carried 10 the Court Of Appeals In thu
dersiou Iusi handed down the boards opinion
hSins duty at the lower rates IL affirmed.
CIGAR LIGHTERS In a decision Jus
handed down the United States Court %
Customs Appeals holds that cigT lighter
imported in the nsnle Of II Blschof & Co
were properly assessed for duty Al the rat
OF 20 per cent. AL valorem under parasrapl
$50 OF the tsriN aN Of 1918. The importer
claimed classification under paragraph IS
As snIokers' articles not specially provide
for, with duty Al the rate of 20 per cent
ad valorcm Tho courts opinion afhrms
recent decision by the Board OF Genera
Aprrsiae-s. Judge Barber IN overriding III
! contention Of the importers writes Tn,
question 10 a close one But, however |
may be approached, We think the mos
favorable view of - importers claim !
The provisions Of both paragraphs. Thi
! conclnsion would give opportunity for m
application Of the rule of law that the I'M
porter IN such case Is entitled 20 the herer
Of tho doubt were II not for tho mandator,
more rates OF duty shall be applicable I,
any imported article - shall pay duty at IN
hiyhest Of such rates" These articles wer
in the shane and size ~ . sold tipped pape
cigarette. composed OF silt and enamelic
metal valued above 20 cents q dozen piere
and designed 20 10 carried on tho person
The tin ia removable and when nulled oi
quickly a spsrking device In the tntcrio
isnit"s a wick,