The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-06-09
CUSTOMS DECNT0NS.
WET ALMOND OIL AND CASTOR OIL

SWEET ALMOND OIL AND CASTOR OIL
The Board OF United states General Ar.
praisers held yesterday that sweet almond oil
and castor oil are sufficiently medicinal IN
their uses to he 'similar articles' to medic.
tnal compounds or combinations within the
meaning OF paragraph H.. act OF 1918. and
should be 40 classified under such minimum
prov sion rather than under the provisions
therefor in paragraph - when contained III
packages Of less than 21 pounds gross weight.
The board further hnds that the provision IN
paragraph II was designed to encourage the
importation in bulk of medicinal compound.
and commercial or scientific chemicals and
ali similar articles" and to encourage their
rcpacking in small packages in the United
states. but In case CAS- imported they were
advanced In value hy being thus packed to In
crease the revenue thereon UP TO the Mint
mum of 20 per cent. This ruling .ovcrrulcs
protests hisd with the board by Moniicelli
Bros and Nazareno Monticello OF Phlladcl-
phia. The merrliandis e. the subject of this
test case, consisting OF sweet almond oil and
castor oil pu, no IN packages Of less than
2lY pounds gross wcight, was classified by the
customs officials under paragraph Il. act of
1918. and duty collected Mt the rate of 20 per
cent ad valorem a.. medicinal preparations
or articles similar thereto. The i'm Importers
claimed the castor oil to be properly dutiable
At the rate of Il cents per gallon and the al.
mond oil at Z cents per pound under the pro
visions therefor In paragraph IS and the bot
ties at the rate of % per cent. al valorem
under paragraph 81. These claims are over.
ruled in the boards opinion. written by Gen
cral Appraiser Brown. judge McClelland. dis.
senting. holds that sweet almond oil and cas-
tor oil. being expressed oils. are natural prod.
ucts and arc therefore neither chemical nor
medicinal compounds. combinations nor SINH
lar articles within the meaning OF paragraph
II OF the tariff act of 1919 and are not there.
fore subject TO duty as therein provided Gen.
ersl Appraiser McClelland holds that the i'm.
rorters' protests should be sustained. In view
Of the Importance OF this issue Il IL probable
hat II will be reviewed by the United States
Court OF Customs Appeals.
BOOKLETS HICALLY
PRINTED In a dec sion sust aiming a protest
u the name OF Kronfeld, s~auniers & Co. the
Boarl Of General Appraisers held yesterday
ina, booklets llthographically printed. com.
posed OF pyroxyhn ard paper. pyroxylin chief
ssIHe, S are du nnaSr q q. the rate OF T. per r, csn'
. of all kinds and printed matter not specially
provided for. IN PARAGRAPH 3?s o. the tarit
cent. ad valorem. a. articles IN chief value OF
pyroxylin under paragrarh Is of the tariff
a class Of rrintinS. judge Sullivan. who
renders the hoa-ds opinion in ,his case,
Wrl,es, In 'hs ease 2, har We are ss,ish..
fall within the specific provision Of nara
grarh az and Ma! they are dutiable at Is pei
BAvARiAS.. sArsAGEs AND scorer
COLLopS Merchandise described as Ia
varlan saussges and Scotch collors imror'.,
subject Of a, customs controversy aiius'e
Yesterday by The Board OF General Appraisers
Duty was Levied on both these %c?mmoilt,.
paragraph sS5 OF the tariff act Of 1919 at IN
rate OF IL per cent. nj valorcm. The i'm
poriers claisned 'r"c entry under paragr1rl
ii5, which provides for meats Of all kinds
prepared or preserved" In oyerruling IN,
contention General Appraiser waite writ, =
do not think the importers have mad
out a case which would warrant us in fniir
that either one OF these commodities is fre
of duty as prepared meat" No sample Of n
Scotch colops was introduced. hut from a
ANALYSIS hv the Government chemist OF mi
merchandise, which Is on file. II was foun
that but % per cent Of the article consistr
OF cooked lean meat. No analysis was mad
Of tho sauslges
WATER COLOR DESIGNS FOR CRETONS'
-Narshall Field & Co. OF Chicar
lost before the Dnard ~ General Appra, -cr
yesterday In a decision fixing duty NJ the rat
Of Is per cent ad valO-em on original design
for cretonne cloth. drawn In water color
, upor paper Thrs, fesgns were class. AZ
under paragraph 3-s OF the tarif ac, Of lei
TIE importers cl7'ncd free entry Nm 'er part
graph G2. which provides for Original pain
irgs in oil, mineral. water or other color,
pas'els. original drawings and sketches IN -
and INK or pencil and water colors' jude
waite writes No testimony has been Offer"
bu, the record IN protest 1885 90 A 81
T. d. $3.50 has been Incorporate IN the rccor
here, AMI the case submitted Following IN;
decision We override tho protest without a
irming the assessment Of the Collector"