The sun., 1916-01-04
lat s2os THIRD AvENUE.I
CUSTOMS DECISIONS.

Certain tea set. and other toys a.;
mittediy made Of some character OF
esrthenwsre imported from japan by Mott
were the subject Of an interesting decision
handed down yesterday by the Board OF
United states General Apprai:srs' In over.
the board ands that these articles we're
correctly classified as decorated carmen.
ware under paragraph - OF IN the =; ~" nc, I
cent. sd valorem. The protes'ants con.
tended FOR classification under parasrapn
~. providing for common ys''c., eroSn
or gray carthenwsre. &c. with duty a. the
rate ~ but 30 per cent. al vNlorem: JudHe
Hay nnds tina, the importers failed 70 rs.
tabll.h by a ptepondeMncs OF evidence nat
the merchandise was such as should ne
classified under paragraph IS
several protests Of Butler Brs.. - al,
claiming a low duty on imported caTns'
the General Appraisers. These casinEs
were assessed for duty AZ the rate Of SO
per cent. al vsiorcm under paranrapn JOY
~ the tarir act ~ 1919 and the ooerI
nnd- ,hs- du'y should have been assessed
n, Tho rate ~ but 20 per cent. al valorem
under paragraph itI ~ the same s~ In
addition 10 Butler Broe. the following IN :
porters we're succe-sful In this case; j. J
Gavin & co. Maj Schaher & 90. ster"
mann. Jr., and the Interstate Electric
In overruiins q claim Of Kronfeid. saun.
ders a Co. for Tho free entry O certain
hooks upon which duty was levied at the
rate Of t. por cont. ad valorem under
paragraph $40 ~ the tariff act of 1918
Judge Fischer writes:
An cSaminntion OF the samples or ,ne
NJ rchsndise offered In evidence herein con
vinc.s rs that English predominstes In the
printing Of tho books IN question. The
protest Is oysrru'.d and the decision OF the
Tho General Appraisers ovcrrul. = pro-
t:st 81 Hcnscl, Bruekman Lorsaehet
and murhinei should have been assessed
'or duty at tn" rat" Of Is per cent. sd
yaior.m under The provision In rarsSraph Sn
or blanks when rnsde by the cru.
tinic process" Coii-c,or Malone
assessed duty IN thi. merchandise at the
g-iph i6T a. manufac'nres ~ metal NOT
specially provided for We have no PROOF
articles In question were made by the cru
,ih, process, but merely the statement o'
N" witness who appeared herein that tha,
NaS IN" way he ordered them The prote~t
= Therefore o,errulcd and the decision OF
thc collector affirmed"
\ x,ps':in 6 60, CO mus; mus. pay ,o. ag,y .y,.,n on
OF permangsRate OF potash and sulphide OF
sodium. according to another opinion by
both classes Of drums ., the rate Of 20
per cent. al vslorem under paragraph 1s7
~ the act Of 1918 as manufacturs Of
me; al not specially provided for The I'm.
porte-s claimed that ,hsy wore entitled
oi;lcr TO free entry as the usual containers
q 'sid msrehsndise or ~, TO- he dustaSi. :, a,
paragraph x, section 2. W the ramc act.
Aft.r describing the dr,ims In question
Iudp- Fischer holds that tho importers
introduced no testimony TO controvcrt The
co-rectnos. Of the Collectors classification n
q ib. articles a; Issue az drums which are
intended 20 he rcn' atedly used as COM
tair.r, ~ ikc merchandise.
GcorE- Borgfeldt & 60. Of New York and
philaielphia won before tho General APP
pr,I~srs In a 'Cst case involving the cor
rec, classification under the existing tartfY
Jaw OF vhs, II known "a uncovered tennis
balls, used for playing IN wet courts a!ser
rair and also for handball practice. The
s-''c'os ~ issue w~r. classified nv 'he
customs ON ctsls as toys under pa raera ph
3i2 ~ 'he 'arlH act with duty A. tn.
rat" Of az per cent. ad vslorem The pro-
,es'an's contcrd~d that these balls should
have h'on taxed with duty at the RAJ. Of
hu' N per cent. sd valorein a. manufsr
,ures ~ rubber not specially provided for
under paragraph ass In sustaining the
contention for tho lower duty Judge Suli-
van writes:
Tho "viienc. Is practically pithou, CON
'rad.c'ion that the merchandise is no;
-Ncogri-ei as - toy ball The use 10 which
y IL put being fully suhstsntiated by the
testimony. In our Judgment ~ustsins the
contention of the importers. The protests
A." sustained ana the Collectors decision
reversed in each case"