The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-01-01
CUSTOMS DECISIONS.

Merchandise invoiced by Lanman &
Kemp. importers Of drugs. as lavender
flowers was, on the theory that Il was
ut for use In sachets In is imported con
diiion. classified by tho customs oni-
ciais as a natural aromatic substance un-
der, paragraph ~ Of 'he tarir act. Of 1919
and taxed for duty at the rate OF 20 per
cent ad valorem. In a. decision handed
down yesterday the Board OF United states
General Appraisers holds that this mer-
chandise should be admitted free OF duty
as a crude drug under paragraph ~,
thereby sustaining a contention OF the I'M
porters. Judge Brown writes that the
weight Of the testimony shows that II Is
used In the preparation 81 ,in.tures, poui'
bscco: also In the manufnctur, Of anti.
moth preparations The testimony further
shows that continues the General Ap..
use is negligible In comparison with the
uses previously stated on the weight
of tho testimony therefor" the protest Is
wiring inks put up in individual pack
ages OF less than ga pounds gross weight;
ana Kimpton Haup, & Go. we're the sub.
lect OF another decision by the customs
classified by the customs appraiser ass
chemical compound under paragraph II;
,erir act Of isis with duty az the rate OF
Appraisers sustain a claim Of tn" Inn
porters Tor classification under paragraph
In an opinion written by Judge waite
the board decides that ordinary dry white
beans put up in cylindrical tin cans, not
hermetically sealed. OF a capacity OF four
to six gallons. and containing from twenty
1913 as beans prepared or pre-
served, or contained in tins. Jars, bottles
Or simii assI pa.k"se::' put n Sne sp paTssT pro
viidedd for IS cents per buskei Of sixty
NJ u prnfl A. ca sacrament ~ 20. anu
i sne'' I co. "'' Of Ro.ton The Importation;
beans" Judge Waite writes:
W are satisfied that II was not In
tended 10 include the ordinary dry ripe
bean Of commerce under PARAGRAPH iss
kind at Is cents per oush'l undrf para.
Duty is fixed at the rate Of IS per cent,
terms composed Of metal IN a decision
overuling a protest OF Carl S~ilverman. The
customs appraiser classified these, articles
as toys under paragraph 81. OF the tarin
act OF 1913 and the importers claimed
classification under paragraph ld7, WIN
duty at the rate OF hut 20 per cent. nd
! cially provided for. Judge sullivan describes
the merchandise, as being nf very cheap
! on the back. a fimsy holder for a candle
in two OF the samples submitted by ths
importers and In a mira a Ch'ap 'mnipp
G orn ,e's spSsnce' for writes a 1GHI sRRe We" Gsne ra' & ap.
praiscr, ''discioses the mcrchandise Is
handled almost exclusively by toy houses.
or by those who deal In toys' and whls
children would not carry II around nuCh
that It Is intended for their amusement
would seem to be unaucstioned'
The board holds, In a decision %overrul.
iue a protest Of +. A. q, Schwarz that
certain articles described and inyoiced "a
200 Compendium OF games" were cor,
rec,Iv ,axed for duty at the rate Of 80
per cent. al valorem under paragraph 3tl
Of the existing taTIn law, Al the n mp :
,rs argured for duty at the rate Of 81
pper cent as toys under. paragraph ,s42
The merchandise cons,stsd OF, y soh annm,
a cardboard top and bottom The tor
and bottom we're printed ON either side
i'm , manner that they may he rsed fol
ulaying checkers. backgammon and othei
sanes' inside Of the box was a card
board tray holding a set OF checkers, aom,
mniraaying various games. Judge Hay holds
that Tho games which, form this com
,nat are played by adults and some OF
hem are games that could not be played
by small children W are not con.
The record that the articles In question
,hould be classified under tho toy para
rraph'" In conclusion Judge Hay. In view
uua Violence to sustain tn" collector
ciaseincntion, oyerrules tn. protest with
This il generally taken to mean that tn
import.rs will prepare q new case In al
eynrt to gain the lower duty,
steel magnets, varying In length from
2La to 6 inches, and claimed by, the i'm
portcrs. Weih,sch n niger, Ltd. to h
Used on work benches for picking up SINAI
nieccs Of metal, which u would he to
dious or impracticable TO pick up ny hand
we're improperly classified by the custom
appraiser as TOYS under paragraph 3t2 o
he thrin act OF 1913, with duty at tn,
rate az 81 per cent, al yal0rem, accord
Ing to another interesting opinion by tn