The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-03-18
CUSTOMS DECISIONS.

SHEEP SHEARS sheen shears. .oeasuy
DESIGNED and constituted aud extensively em
ployed for .henrins The WOO from sheep, are,
according 10 a dec sion hiniei down yester1IS
by the Board of l'u'ed States General AppraIs
or. properly classlfabl" is agricultural nipple.
rl"r's under paragraph 3Fl OF the tarIf ac'
OF isa amt entitled 10 free entry Hereunder
ratrer than dutlahle AT IN" rate of 30 per
cent al valorem under tho, provision for
Ned by the Collector THIS d"c-lon sustain.
the protests OF wiebusch 4 Hlser, Ltd, and
J II. IRWIN 4 Co
t~OMFA>SES Tho Eugene Dc'7srr Com.
pary won b"ior" the BOARD OF United States
General ApprAs'rs yestcrdly ~ a ,,aim ,or
70" duiy on oonras,es ~ chief 'a'u" Of
veni.u'lv carried In tho pocket. valued ~
above 30 per do1rn pieces, no, composed
fnis that duty should IT, taxed on these
valorem under paragraph III Of the tarin al
OF 1913 as Manufactures OF metal not spe
cally urovIded tor rather than nj the rate of
OF the same act.
SHIFTING FLANNE1s In a decision
handed down Yesterday the BOARD OF United
States General Appraisers. reduces the tsrin
tax ON various shiriirg flnneis. used pi1n
'ipa!iy ~ the manufac'u re of mems shirts.
"omen's waists and dresses and infants
wear Thus decision also covers plnds used
for golf shirt. The importers whose pro
tests ARE sustained by thus ruling are WIN.
am Anderson s Co. John Darling 4 Co. =
Va " " ~ tAfil wv ana r
Ros-nsieTr & TO Tho goods at issue were
assessed Tor duty NJ the rate OF o. per cent
a. 'aIorsm under p.ras,aPh; =, and !" Of
rr3iscrs decide that dut. should have been
LEVIED At the rate uf eltr.r = or 80 per cent
ad valorem. according to value J~r pound
uuirT paragraph %, as "Nannels"
Il NiNG SHEARS PARTS THEREOF
The Hoard Of United states General Az.
S,i pare thereof, which are exclusively en-.
Iloy.l for ~" m rruulnr operations IN VINE
yards and ~ orchards. ar" agricultural i'm
elements WITHIN N. meaning OF pirasraph S'
Of the act {. 1919 and therefore entiilcd 70
free entry. The importation. the subJ.c, Of
this test ease, was made by the DuncOminun
Hardware tompauy of Los Angeles and con.
ssted of 80 iruning sh"ars. together with
spar" parts thereof consisting of 80 blades
lor bolts and nuts and 30 springs and ratchets.
Duty was lowed ON the shears ami blades al
the rate of 20 per cent nj valoIem Wudrr
Of 1873 for shears and BLADES for IN. same.
AID on the bolts, nuts, springs AMI ratchs,s
a, ihe rat" OF per cont ad yalorem under
metal not specially provided for. All are
nov held 10 be free OF duty
WOOL CIOTH-Bo BOARD :, United Statc. gen.
eral Arpraisers han+cd down yesterday a de
csion Of considerable Importance TO i'm
porters ana customs attorneys. The mer.
chandise at '.su" consisted Of wool rlo,h
shipped to this country by A 4 = Henry
4 Co, OF Bradford, England Appraiser
sagur advanced the foreign market value of
ih!s cloth 10 per cent. When entered here,
- Nv |''i ~ ~ hiA'f' 'hfN NAF
foreign market had advanced that much be.
tween the date Of purchase and the date Of
shipment, The importer applied for reap.
praisement, hut when the case was called for
hearing before General Appraiser Brown he
requested that the case he abandoned owing
to the fact that he was unable to intro,
di"c evidence 10 show that tn" appraisers
advance was improper, Accordingly, Judge
Brown M sed the case Subsequently The
customs appraiser conceived the idea that MS
advancc was too conservative and he in
du"d the collector 10 appeal for rereap-
tH. a N 1nnV. az l.- N..--
Appraisers. This was done and the case .i
for hearing before Board ,. Al this trial
Cart ". Stern OF NJ. j, Corbtt 4 Co, who
represented tho importer. raised the point
that the board of thrre General Appraisers
had no power tn try the issue. since us
functions were limited to rcreappraising mcr.
chandisc which had been rcappraised by n
single General Appraiser. and thai as Judge
Brown had ii smiss"d the appeal the board of
three General Appraisers could not rereap,
prais~. The board took The matter under
advi senlru' and in the decision Just rendered.
the point raised by Mr.. Stern is sustained
The board of three General Appraisers dis.
misses the case for want OF Jurisdiction.