The Washington herald., 1916-03-10
United States Court Of Customs
Appeals.

Presiding: Judge Montgomery and As
soctate Judges Smith. Barber De Vries
and Martin.
No. 1880 Brunswick Bake ColIender
Company vs. United States Opinion by
MONTGOMERY, presiding judge Cue tins
were assessed by the collector at 80 per
cent, as a manufacture of leather. The
importedo prtested that they were prop
erly free of duty as leather not specially
provided for, or dutiable at Is per cent
as an unenumerated manufactured article
The Board Of General Appraisers over
ruled the protest Of the importer and the
decision OF the board is affirmed.
No l6SS. United States vs. Innis, Speiden
& Co. Opinion by Montgomery, presiding
judge. Sulphide of anthony was as
sessed by the collector at Is per cent as
antimony eXide, salts. and compounds Of
Importers protested that IL was properlv
dutiable at Is per cent as a chemical com
pound The Board of General Appraisers
sustained the protest OF the importers
and the decision of the board is affirmed
No. 1896 Felix Solomon & Co VS.
United States. Opinion by Barber, as
sOciate judge. This case involves the COL
lection Of duty upon wood pulp from
Sweden which was claimed by the i'm
porter to be entitled to free entry,
Counsel for both sides agreed in a stipula-
ton as to all the facts in the case and
AAD cF lNtilCe was OUeFeO DeIOre the board.
The board considered matters outside of
the stipulation and overruled the protest
of the importer. This court holds that
on the facts contained in the stipulation
the merchandise is properly free Of duty.
and the decision of the board is reversed
No. 1886. United States VS.. R. H. Macy
& Co. Opinion by Barber, associate
judge. Clo-clO braids sO-caIled. composed
Of cotton braid wound around lead. and
used for weighing down dresses,
draperies, etc, was assessed by the col
leCtOr at 80 per cent as a manufacture
of cotton braid. The importers protested
that it was properly dutiable at % per
cent as manufacture OF metal. The
Board Of General Appraisers sustained
the protest of the importers and the de-
CisiOn Of the board is affirmed
No. 1Ti5 United States VS.. McKesson
& ROggins. Opinion by Barber. associate
Judge. Star anise seed was assessed by
the collector at cents per pound as
anise seed. The importers protested that
it was properly free Of duty as a crude
drug. The Board OF General Appraisers
sustained the protest of the importers and
the decision of the board is affirmed.
No. 1875. United States vs.. William
Tappenbeck. opinion by Barber, as
sOciate Judge. The merchandise and the
decision of the board are the same in
this case as in No. 1915. supra, but the
E'Nf. l4lLlEllL ALAclhES Tie Cldllll
in this appeal that the protest was in
sufficient The decision of the board is
affirmed.
No I601. American Bead Company VS..
United States. Opinion by De Vries, as
sOciate judge. Beaded chains or neck
Iaccs some with and others without
metal clasps. were assessed by the col
Icctor n 20 per cent az articles commonly
known as jewelry. The importers pro-
tested that they were properly dutiable
at 80 per cent as articles composed I'm
chief value of beads The Board OF
General Appraisers Overruled the protest
Of the importers and the decision of the
board is reversed.
No 1915. Marshall Field & Co. vs..
United States. Opinion by Martin,
sOciate judge. Handkerchief were as
sessed by the collector at 60 per cent as
embroidered hankerChiefs. The importers
protested that the handkerCheifs were
hemstitched. but not embroidered, and
were properly dutiable at lower rates.
The Board Of General Appraisers over
ruled the protest Of the importers and the
decision Of the board is affirmed.
No 1881. United States VS. Alex.
Murphy < Co Opinion by Martin. asso-
Ciate Judge. Paper was assessed by the
collector at . per cent as paper not spe
cially provided for. The importers pro-
tested that it was properly dutiable at
u per cent as printing paper. The Board
OF General Appraisers sustained the pro-
test of the importers and the decision OF