The Washington herald., 1916-06-01
U. S. Court of Customs Appeals.

". .. SOllL VI hppCd1os
Present: Presiding Judge Montgomery,
and Associate Judges Smith, Barber, De
Vries and Martin.
The following decisions were handed
down today:
Nos. ls47 and 164s-United States VS..
Eastern Drug Company and United States
vs.. ]. W. Perkins Company. Opinion by
Smith, associate judge. Spruce gum was
assessed by the collector at 10 per cent
as gum advanced in value. The importers
protested that ii was properly free of
duty as crude gum. The board Of gen.
eral appraisers sustained the protest of
the importers and the decision of the
board Is reversed.
No. 16S3-Kuyper & Co. VS.. United
States. Opinion by Smith, associate
Judge. Certain structural steel shapes
were assessed by the collector at Is per
rent as pressed shapes composed Of steel
and containing nickel as an alloy. The
Importer protested that they were prop
erly dutiable at 10 per cent as structural
shapes of steel. The board of general ap-
praisers overruled the protest Of the i'm
porter and the decision of the board is
affirmed.
No. 16S7-United States VS.. Duluth, Win
nipeg and Pacific Railway Company.
Opinion by Martin. associate judge. A
railway mail car. the property Of a Ca
madam corporation, which was first used
United States, was subsequently used for
a period of eight months on a route
wholly within the United States. The car
was assessed for duty and the board Of
general appraisers overruled the assess
ment, holding that the car was not i'm
ported merchandise. The decision Of the
board Is reversed
No. 15ST-S. Rosenberg & Co. VS.. United
States. Opinion by Barber. associate
Judge. Coat Innings in chief value OF the
hair Of the Angora goat, was assessed
by the collector at 20 per cent as Cloth
and all manufactures OF every description
made by any process, wholly or in chief
value of the hair of the Angora goat"
The importers protested that they were
properly dutlable at IS per cent as coat
Innings. The board of general appraisers
Overruled the protest of the importers
and the decision of the board Is affirmed.
No. 1607-United States VS.. Outerbridge
& Co. Opinion by De Vries, associate
judge. Various items of merchandise
used for the equipment Of steel ves-
sci built in this country, some of which
entered into the construction Of a marine
engine, and some of which did not were
assessed by the collector as manufac-
lures Of metal The importer protested
that the merchandise was properly free
Of duty as ships equipment, or dutiable
as steam engines. The board Of general
appraisers held the merchandise to be
free OF duty. The decision Of the board
Is reversed in respect to the items which
entered into the construction OF the ma
rine engine, and these are held to be
dutiablc as steam engines" in other
respects the decision OF the board Is
affirmed.
Nos. 1870 and 1621-Siegman Well ct
al vs.. United States and United States
VS.. Siegman & We'll ct al Opinion by
Smith, associate judge. A large variety
OF narrow, fancy, woven fabrics and
other articles composed in chief value
Of tinsel wire, lame or lahn. or OF the
metal threads, were assessed at 50 per
cent as trimmings or ornaments. The
board OF general appraisers sustained the
assessments as to part OF these goods.
but held part OF them to be properly
dutiable at 40 per cent as fabrics or rib
bOns OF tinsel wire or metal threads.
The decision Of the board is modified.