The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-04-08
CUSTOMS DECISIONS.

POLISHING POWDER The duty on poi.
iahing powder imported by g W sheldon L
Co OF CHICAGO is lowered IN a decision Just
This merchandise. put IN in packages of less
than :s pounds gross weight, wa. Classified
As a chemical compound or similar article
under paragraph -. act of 1918. with duty N
the rate Of 80 per cent nd valorem The
hoard finds that duty should have been levied
under paragraph II, providing for polishing
powder, at the rate OF but Is per cent al va
loren.
LINEN PRovERS- Tho Board OF General
Appraisers handed down yesterday q decision
reducing the tarin tax on masnifyine glasses
or linen provers imported by q. W. sheldon
& Co. Of Chicago. These articles were classi
fed A. optical Instruments and duty collected
at the rate Of 3 per cent ad valortm under
paragraph 20 OF the tarin act OF 1918. The
General Appraisers sustain the claim for
classification IA microscopes, with duty at the
rate Of but % per cent. ad valorrm under
paragraph ~.
fore the Board Of General Appraisers yestsr.
day in = claim for = lower rate OF duty than
that levied by the customs collector on I'M
ported Cellophanc, The Appraiser classified
This merchandise as selatine or manufactures
Of gela,ine and duty VAS assessed at the rate
OF % per cent. AL valorem under paragraph
"a, act OF 1917. BY virtue Of the siniilitude
Clause The General Appraisers fnd tina, the
merchandise consisted Of what IL known as
~llophanr or hiophane, and the importers
contention for classification under paragraph
ass. a. an unenumerated manufactured article
with duty At the rate OF u per cent AL va
loren, 10 sustained.
RUBBER BALLOONS Small rubber bal
looms, some With and others without advertis-
ing matter thereon, imported by q Nervions
Of Chicago. were properly Classified by the
customs officials as toys with duty At the
rate Of q r., cent, a. vs'orem under para
10 q decision handed down yesterday by the
Board OF United States General Appraisers
The importers claimed that duty should have
- .,sl a. eho rlfe NJ hut IA ~ cant AL
valorem under paragraph 3sS ~ manufactures
wholly or III chief value OF india rubber or
gutta perchs not specially provided for. Judge
sullivan finds that the very appea-ancc OF the
articles shows that they are playthings,
SUGAR TARE In a decision hsnded down
yesterday sustaining protests OF The Federal
sugar Refining Company Judge waite o. The
reg for dct crmininy the tarc on sugar
bags. promulgated by the s"crrtary Of the
Treasury A. I u. 1875, smsnilng Article ~
Of the customs regulations OF lcoS, and pr-
scribed under the provision III section 1893
Of the Revised STATUTES Comp. 81 1919. see.
5,ss, that real tare may he ascsrtAined under
such regulations as ihe Secretary Of the
Treasury may from Tim: 10 time nres"ribe
are unr-asonshi,, variable and difficult OF
as the Secretary Of the Treasury was au.
,horixei under the statute to Iromu'gate, or
as are o, nrnyYde uT for s'"sm mno'a smi d II nD ' sf
The bags. and fo- the amount Of sugar 20 he
deducted from the weight Of the dry cleaned
hHg n Iut WIN W " 'a>tb "
over the import alton OF cert ain sugar, the I'M
mediate and exact question being whether the
Gov allowed the proper ami lust
amount OF tare which IL to h- deducted for
the weight Of the coverings, from the Eross
weight OF tho sugar imported After review
ing at great length the fscts III the case the
General Appraiser writes 1T II sought by
the Government N this ease 20 substitute an
estimated tare TOR "A taic which has been ar
rived at With care and In conformity with the
valid regulations promulsat ed under the
statute. The fact that real tare' IL sought
must not be lost sight of We ar" called
mon 10 decide this case upOn tho vec0vd W.
lis presented 10 us. We are bound TO deter
mine the question involved aNNrding 10 the
evidence IN the case. Our opinion H. that tho
ownnc upon each bag which should be
made for tare IL that which was arrived at
by the Joint efforts OF the city veirhrr and
Tic w~isher for the import ~rs, ~ vet forth
IN Schedule 4; hereto attsrhed" In smother
decision. covering the sane question, sustain.
ing 4 protest Of the W J. Mccahan sugar
ReHning Company of Philalelphia the board
fnds that I'm eiermining tare TO I've allowed
on importation. Of sugar in bags an actual
1Are, arrived vi ny weighing : per cent. on
the bags after they have hsen Thoroughly
scraped and swept and the stained rags
cleaned nv washing should he adopted in lieu
OF an unverifsd schedule tarc,