442
84 FEDERAL- REPGRTER.
effect :onthe 1st of July,1S83. The intent' of the legislature fs to be l0'fed, eVen if not strictly within the letter of the statute." .
We are unable to distinguish the case at bar from this decision. The decision of the circuit court is affirmed.
. VOLKMAN, STOLLWERCK & CO. v. UNITED STATES.
(Circuit Court, B. D. New York.. December 9, 1897.) CuSTO)[S DUTIES-OLASSIFICATION-CACHOUS.
Victoria. ca.chous small pellets,. made in part of Ucorice, with a peppetttlint or wintergreen flavor, used by smokers and others, to sweeten the breath) were dutiable as "artlclesof perfumery," under paragraph 61 of the lLCt O'f 1894" and not as "licorice and extracts of," under paragraph 23, or as "confectionery," under paragraph 183.
This was an appeal ViOlkman, & 09. from a decision of the board of general appraisers sustaining the .action of fIle collector in respect to the clllJssification of certain imported merchandise. The in suit consisted of Victoria oooholls, behig small pellets,' made in part of, licorice, .with a peppermint or wintergreen flavor, used by smokers and others to. sweeten the breath. Duty was assessed thereon, under paragraph 61 of the act of 1894, as perfumery, at 40 per cent. ad valorem. the merchandise to be dutiable The importel'Sprotested, at tberate of.!) 'cents per pound, under paragl'aph23, as "licorice and erlractsof, in paste, rolls, or other forms," or as confectionery, at 35 per cent. ad valorem, under paragraph 183. W. Wickham Smith,for plaintiffs. Henry D. Sedgwick, Jr., Asst. U. S. Atty. WHEELER, District Judge. These cachons are used by smokers and others for perinming the breath, and seem, well enough, to be "articles Of perfumery," provided for in paragl"aph 61 of the tariff act of 1894, as they have been cla'ssified. affirmed.
TUSKA v. UNITED STATES. (Circuit Court, S. D. New York. CuSTOMS DUTIES-CI,ASSIFICATION-SCREENS.
December 9. 1897.)
Screens composed of cotton, paper, and wood. the paper being of chief value, were not dutiable, under the act of 1890, as "furniture." under paragraph 230, or as manufactures of cotton, under paragraph 355, or as manufactures of silk, under paragraph 414; and having beeu classified by the collector as embroidered articles, under paragraph 373, held, that the classification must be affirmed, though not proper in itself, as the protest named only the paragraphs above enumerated.
This was an appeal by A. L. Tuska from a decision of the board of general appraisers affirming the action of the collector of the port of New York in respect to the classification for duty of certain imported merchandise.
DJECKER.a;OFJ' V. UNITED STATES.
443
The merchandise in question consisted of screens composed of cotton, paper, and wood, and were class1Jfied for duty by the collector under paragrapb 373 of the act of October 1, 1890, as "embroidered articles," at 60 per cent. ad valorem. The importer protested, claiming that the articles should have been assessed for duty under paragraph 230, at 35 per cent. ad valorem, as furniture; or under paragraph 355, at 40 per cent. ad valorem, as manufactures of cotton; or under paragraph 414, at 50 per cent. ad valorem, as manufactures of which silk is the cOIJli)Onent material of chief value. The local appraiser reported that the cotton embroidery was the chief element of value, and duty was accordingly assessed under paragraph 373. On subsequent examination, by a speciaJ appraiser appointed for the purpose, it was ascertained, however, that paper was in fact the component m'aterlal of chief value.
W. Wickham Smith, for plaintiff. Henry D. Sedgwick, Jr., Asst. U. S. Atty. WHEELER. District Judge. These screens were not arssessable according to the protest; and the classification by the collector, aierroneous, oould not be changed by the board, but hall to be followed, as it was. Decision affirmed.
DIECKERHOFF et at v. UNITED STATES. (CirCUit Court, S. D. New York. December 9, 1897.) CUSTOMS DUTIES-CLASSIFICATION-BHASS BOXES FOIt MOURNING PI:l'I'l!.
Brass boxes for mourning pins, though costing more than the pins, held to b,'\ not unusual coverings, and not therefore subject to separate or additional duty.
T'his was an appeal by Dieckerhoff, Raffi()er & 00. from a decision of the lward of general appraisers affirming the action of the collector of customs for the port of New York in respect to the classification for duty of certain imported merchandise. The merchandise in suit consists of mourning pins, imported in small brass boxes, which were packed in cases. The brass boxes cost considerably more than the pins, and were classi1ied for duty as unusual coverings, at the rate of 35 per, cent. ad valorem, under paragraph 177 of the act of August 28, 1894. 'l'he importers protested,claimlng that the brass boxes were the ordinary and usual coverings for such merchandise, and were not subject to additiQnal duty. On the trial the importers prodiIced evidence to show that the boxes were the usual coverings of such pins, and were never dealt In separately from the pins, but always accompanied the latter Into the hands of the consumer.There was nothing to indicate that the boxes were designed for use otherwise than in the bona fide transportation of tbe pins to the United States, beyond the fact that they were more expensive than the pins, and that the same pins were sometimes, and perhaps more frequently, imported In cheaper, pasteboard boxes.
W. Wickham Smith, for plaintiff. Henry D. Sedgwick, Jr., Asst. U. S. Atty. WHEELER, District Judge. These brass boxes for mourning pins do not appear to be so uncommon or rare, for that purpose, as to be properly called "unusual";' and they do not appear to be "designed fr6i:' .use otherwise than in the bona fide transportation of the" pins to the United States. The value of the boxes is large
