The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-02-19
CUSTOMS DECISIONS.

WATERPROOF RAINCoATs The method
Of arriving at the correc, duty TO be s.-e-~d
on imported raincoats Is covered IN = hr's-'nn
handed down yesterday by the Board oi
United states General Appraiser In THIS
ruling General Appraiser Mctlelland nhi-
that raincoais, are suhiec' To dhlv as ~eatIut
OF chief value In asccrta,mng the component
material OF chief value the General Appraiser
holds that the condition OF the several com
ponents must be taken and placed IN the con
dition in which they were sevcrally ready TO
bc combined and made INTO the completed
article, and whenever a mixed cloth appears
a. one Of the componeuts of a completed
article its value as one of III" units shall III,
considered as thou.h It we're 'o,np"s'I
value The raincoats the subject of this rul.
ing. imported by the True Fit Waterproof
Company. were appra,-el as .Stns ro,nI"'ra
wool. cotton. silk AMI india rubber. WOOL ne
ing the component material of chief value IN
each, The Collector assoc Sod duty at the rate
~, Of the tarin act OF 1915 a wearing apparel
! conposed III chief value OF. wool The I'M
| pOrters claimed that duty should have been
asse ssed at the rate Of but 20 yer cent al VA.
loren, under either parasrnph -, "l ar -
of the same act. The claim uitter paragraph
90 was the one relied upon Three s"ts OF
analyses were made by the Government ana
lyst of samples of each oi the items Involved
As TO items found in chef value Of cotton,
duty is fixed al the rate OF ~ Ter cent AL
valorem under paragraph ~. Those items
found In he III chief value OF Uooi are hold
| pr0tNrly ultlfDlt ~ t-shsN'l " Iiiailn lIe>
ton In this issue involved the method III a.
| pertaining tho component material ot chief
value, judge Brown writes q dissenting op,r.
ion. in which II - held ~ that the value OF
the all cotton cloth should hc added to the
value OF the cotton thread. IN the mixed wool
and cotton cloth With which It II loinrd hy
the rubber. and compared with the wool
threads IN the mixed cloth AMI with the rub
Der. and -, that in the other class Of two
monea ihs e'G total ' value Of III" WOOL ssop'' cotton t"%'" and
silk threads wherever appearing should I've
taken and compared with each other and
with the rubber. Tho importers will undoubt.
edly appeal the issue 10 the Customs Court in
Washington. basing their contention upon
Judge Browns dissenting opinion
PLAYING CARDS -Judse Howell OF the
Board OF General APPRAISER banded dow n
yesterday :. reantralSenicnt decision heavily
advancing the foreign market value of va!
X Hirade Company OF Yokohama' Japan'
These cards were invoioed ~ export pitces
which did not include internal revenue tax
on playing cards ~ japan. amounting TO "a
sen per -et. This tax Ia included in the fol.
lowing reappraisetnent ruling by IN" General
Appraiser: 'Playin. cards, entered al ~. ad'
vsnced 10 80 gen per set, Add packing "
CRUDE GUM Merchandise returned by the
customs officials for duty a. gum arabic al
y, Z; ,S Ssr s' h.,d n ,rcs 81 pasr u,y Mn,e 3D. r ,"T,M at
down 40 ~ ys.ts sra"s BY by" the Gen srsl'" App %an"r.
i iSrs."h.r . ssS.rsl Of pro M ! u sr" soysrsa - :
this ruling.
FLANNELS. 7 Board OF General A.,
ESs,.sr; $ Co. nna r '"i Ms4anne lTo T. I e.. Of RI, j.
merchandise in question was classified u,
wool cloth or wool dress goods, with iuis
n the rate OF 81 Ier cent AT valOrpm. undo
paragraph ?Ss or paragrH'h 80. tar,T act ~
isis, The hoard fnds, IN an opinion writer
by Judge Brown, that the merch andise con
sisted OF shirting nannels and should hav.
been taxed for duty AT the rate OF - or ~
rer cent. NJ yalOrenl, according TO value iel
pound. as "nannels,' under paras raph ess.
,ND vnESS InOng lg,nI t,... -,,A.
quality 7T3.R, imported by T.. A. Aurmord
I Co. were the subject OF q decision hanie'
down ny the Boari OF General Appraisers u
favor OF the rotcstant These goods wcr,
cisssined ny the customs appraiser AZ cloii
in chief value OF hair Of the Angora goat
ANA duty was collected NJ the ate Of " pei
cent. "a vslorem. under parssrspi, sos. tsrrf
at Of 1913 The record shows" writes
General AGpraissr Brown .Lha, the c!o,h i,
HIed II the rate Of hut 80 pes tent, u
vsiorem under parasrsph .~