"spirits," supersedes the provision of a different rate by paragraph 263, on the alcohol in excess of ten per cent. found in fruit preserved in spirits. Mihalovitch v. U. S., (1908) 160 Fed. 988.

Reciprocal agreement with Italy. - The provision for "statuary " in section 3, and in the reciprocal commercial agreement with Italy (Act July 18, 1900, 31 Stat. L. 1979, 7 Fed. Stat. Annot. 665), negotiated under said section, has the same meaning as in paragraph 454, where it is prescribed that "the term statuary' as used in this Act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble,

Vol. II, p. 504, sec. 5.

Additional duty on quantity entered only. - The "additional" duty imposed by section 5, on articles or merchandise imported into the United States and upon which an export bounty has been paid by the country of production, and which it is provided shall be equal to the net amount of such bounty," is leviable only upon the article or merchandise which enters the United States, and in case of merchandise dutiable by weight and as to which the bounty as declared by the secretary of the treasury is also by weight, such as sugar, where the quantity entered at the custom house as shown by the official weigher is less than that shown by the foreign invoice, the "additional" duty, like the regular duty, is assessable only on the quantity so entered, and the cause of the loss or shrinkage is immaterial. The mere diminution in the quantity of units of weight or measure of a commodity usually measured by such units is not such a change of condition "by remanufacture or otherwise," within the meaning of such section, as to authorize a resort to other than the usual means for ascertaining the amount of the additional duty. Franklin Sugar Refining Co. v. U. S., (1906) 142 Fed.

Vol. II, p. 504, sec. 6.

What constitutes enumeration. In order to remove an imported article from the operation of a tariff provision for merchandise not "enumerated," it is not necessary to show that there is an enumeration of the article according to its chief use. It is enough if there is an enumeration describing any minor use. Dodge v. U. S., (1891) 130 Fed. 624.

Birch bark is properly classified under section 6, as an unenumerated manufactured article, instead of under paragraph 566 or 617. Reed v. U. S., (1909) 172 Fed. 453.

Bone size. -So-called bone size, used for filling and softening corduroys, is held to be dutiable as an unenumerated manufactured article, under section 6, and not as "glue," under paragraph 23, as resembling glue in material, quality, texture, or use, within the meaning of the so-called similitude clause in section 7.

494.

Sheldon v. U. S., (1903) 127 Fed.

stone, or alabaster, or from metal." Bronze statuary, not being covered by this definition, is therefore not covered by said reciprocal agreement. Richard . U. S., (1907) 151 Fed. 954, affirmed (C. C. A.) 158 Fed. 1019.

Reciprocal agreement with Spain. - The reciprocal commercial agreement with Spain suspending "the imposition and collection of the duties mentioned in" the Tariff Act of 1897 on wines, etc., had only the effect of reducing the duty on wines provided in paragraph 296, but did not supersede the further provision in said paragraph that there should be no allowance for leakage of wines. Shaw v. U. S., (1907) 158 Fed. 648.

376, 73 C. C. A. 476, reversing (1905) 137 Fed. 655.

Conclusiveness of Treasury determination. Under R. S., secs. 161, 245, 3 Fed. Stat. Annot. 58, 7 Fed. Stat. Annot. 367, providing, respectively, that "in case of ... abof the head of any department,

sence

the first or sole assistant shall perform the duties of such head," and that "assistant secretaries of the treasury shall

.. perform such . . . duties in the office of the secretary of the treasury as may be prescribed by the secretary or by law," it is clear that the secretary of the treasury could require an assistant secretary to "ascertain, determine, and declare" the amount of foreign sugar bounties; that being a duty assigned "the secretary of the treasury" by section 5; and where an assistant secretary has issued a declaration under said section it will be presumed, in the absence of evidence to the contrary, that he was performing a duty in accordance with law, and that the declaration was properly issued. Franklin Sugar Refining Co. v. U. S., (1910) 178 Fed. 743.

Cherries in maraschino. In Reiss v. U. S.. (1904) 135 Fed. 248, affirmed (C. C. A. 1906) 142 Fed. 1039, it was held that certain fruit in spirits, consisting of cherries in maraschino, were not dutiable under paragraph 218, Tariff Act Aug. 27, 1894, relating to "fruits preserved in sirup," but under section 3 of said Act, as unenumerated manufactured articles.

Chlorophyll, a coloring matter used in staining oils and foodstuffs, is not a "color," within the meaning of paragraph 58, but is dutiable as an unenumerated manufactured article under section 6. U. S. v. Magnus, (1908) 159 Fed. 751.

Edible wafers, raised in the making by the use of baking powder or bicarbonate of soda, are "leavened," although such agents do not produce fermentation, and are dutiable under section 6, as nonenumerated manufactured articles, and not entitled to free entry under paragraph 696 in the free list, covering

"wafers, unleavened or not edible." Leggett t. U. S., (1904) 131 Fed. 817.

Floral waters are dutiable as unenumerated manufactured articles, under section 6, rather than as "waste," under paragraph 463, Burr v. U. S., (C. C. A. 1909) 167 Fed. 801; or as medicinal preparations, under paragraph 68, Euler . U. S., (1906) 147 Fed. 765.

Granito or terrazo, produced by crushing the waste of marble quarries and sifting it into various sizes, is subject to classification as an unenumerated manufactured article, under this section, rather than as "waste," under paragraph 463, or as minerals "crude," under paragraph 614. U. S. v. Graser-Rothe, (1908) 164 Fed. 205.

Herbs in alcohol. — In Boericke, etc., Co. v. U. S., (1903) 126 Fed. 1018, it was held that certain herbs, imported in kegs, immersed in their natural condition in alcohol for preservation, were not dutiable as 'alcohol compounds," under paragraph 2, nor as "drugs

. . advanced in value or condition," under paragraph 20, but under the provision in section 6 for "all raw or unmanufactured articles, not enumerated or provided for," at the rate of ten per cent. ad valorem.

Hone-stone polishers. In Waddell v. U. S., (1904) 135 Fed. 211, it was held that certain articles of hone stone, which are used in polishing marble and lithographic stones, and which are not shown to be known commercially as "hones," are not free of duty as "hones" under paragraph 574, but are dutiable as unenumerated manufactured articles under section 6. See also under this title, vol. 2, p. 490, par. 574.

Japanese garden lanterns of granite, completed manufactured articles imported in separate pieces merely for convenience of shipment, have passed out of the class of "building or monumental stone,

...

hewn,

dressed," etc., mentioned in paragraph_118, and are dutiable under section 6. Ù. S. v. Vantine, (C. C. A. 1908) 166 Fed. 751, affirming (1907) 159 Fed. 289.

"

“Marasque water or eau de marasque." -The article known as marasque water " or "eau de marasque," which is produced by distilling the juice of crushed cherries, diluted somewhat with water used in the distilling process, is not dutiable as cherry juice, under paragraph 299, but as an unenumerated manufactured article under section 6. Leerburger c. U. S., (1904) 141 Fed. 1023.

Persian berry extract, which is used in staining food products, and also as a dyestuff for coloring fabrics, is not dutiable under paragraph 58 as a color, not belonging to the "paints, colors, pigments," etc., therein enumerated, nor by similitude, under paragraph 20 or 22, relating, respectively to berries advanced in value and to extracts of barks, etc., used for dying, but is dutiable as an unenumerated manufactured article under section 6. U. S. v. Berlin Aniline Works, (1907) 154 Fed. 925. See also Siegle v. U. S., (1908) 166 Fed. 1015.

Pickled walnuts. The provision for "pickles" in paragraph 241 covers only vegetables. Pickled walnuts are therefore ex

cluded therefrom, and are classifiable as unenumerated manufactures under section 6. U. S v. Acker, etc., Co., (1909) 171 Fed. 77, 96 C. C. A. 181.

66

Plastillina, or modeling clay, an article not containing clay, is not dutiable as clay," either directly or by similitude, under paragraph 93, but as an unenumerated manufacture," under section 6. Bancel. U. S., (1909) 176 Fed. 132.

Sawed soapstone. Small pieces of soapstone, cut in regular sizes for gas tips and burners, have been manufactured," and are dutiable as unenumerated "manufactured" articles, under section 6. Kirschberger v. U. S., (1908) 166 Fed. 1012.

Soap pencils, for cleaning spectacle and eyeglass lenses, in which soap is the material of chief value, are dutiable as nonenumerated manufactured articles under this section, and not as pencils under paragraph 456. U. S. v. American Express Co., (C. C. A. 1905) 136 Fed. 594, affirming (1904) 131 Fed. 656.

as

66

Soluble grease, a preparation of tallow used in the process of dyeing cotton cloth for softening the fabric after the application of the dye, is not dutiable under paragraph 32, as an alizarin assistant, but under section 6 an unenumerated manufactured article. De Ronde v. U. S., (1905) 140 Fed. 92. Thick soy. In paragraph 241 the provision for 99 sauces means for a seasoning or dressing usually placed on the table to be used with prepared food; and thick soy, which is not so used, but is employed as an ingredient of sauces, or as a flavor or color for food while cooking, is not a "sauce," and does not resemble a sauce in material, quality, texture, or use, but is classifiable as an unenumerated manufactured article, under section 6. U. S. v. Wo On, (1909) 167 Fed. 314, 92 C. C. A. 626.

Wafers and biscuits. Sweet crackers, known as "wafers and biscuits," in which the proportion of the sweetened centres to the pastry envelopes is large, but in which flour is used to a substantial extent, are not dutiable either directly or by similitude as 'confectionery," under paragraph 212, but as unenumerated manufactured articles, under section 6. U. S. r. Meadows, (1906) 147 Fed. 757, affirmed (C. C. A. 1907) 154 Fed. 1005.

66

Asphalt mastic. 2, p. 403, par. 93. Blood charcoal. 2, p. 393, par. 10. Capers pickled in title, vol. 2, p. 431,

Carbon sticks. See under this title, vol. 2, p. 404, par. 98.

Carnauba wax substitute. title, vol. 2, p. 499, par. 695.

See under this

Casein. See under this title, vol. 2, p. 491, par. 594.

Casein industrielle. vol. 2, p. 491, par. 594. Cattle-hair goods.

-

See under this title,

See under this title,

vol. 2, p. 458, par. 366. Chutney. See under this title, vol. 2, p. 434, par. 263.

Vol. II, p. 506, sec. 7.

"Similar." - The term "similar" is used in this section in the sense of nearly corresponding, resembling in many respects, somewhat like, or having a general resemblance. U. S. v. Komada, (C. C. A. 1908) 162 Fed. 465, reversing (1906) 148 Fed. 125 Similitude is a question of fact. The question whether an article is "similar" to another within the meaning of the similitude clause is one of fact. U. S. v. Komada, (C. C. A. 1908) 162 Fed. 465, reversing (1906) 148 Fed. 125.

Degree of similitude. The provision in section 7, that articles not enumerated shall pay the same rate that is applicable to the enumerated article which they most resemble. does not require identity. It is enough if there be a substantial similitude in any of the particulars mentioned in the statute. U. S. v. Roesseler, etc., Chemical Co., (C. C. A. 1905) 137 Fed. 770, affirming (1904) 131 Fed. 576; U. S. v. Komada, (C. C. A. 1908) 162 Fed. 465, reversing (1906) 148 Fed. 125; Paterson v. U. S., (C. C. A. 1908) 166 Fed. 733, reversing (1907) 159 Fed. 320.

Nature of resemblance. In applying the similitude clause relative to articles similar to other articles in "material," difference in the original materials from which the articles compared is not controlling. The law concerns itself only with the condition of the articles at the time of importation. U. S. v. Komada, (C. C. A. 1908) 162 Fed. 465, reversing (1906) 148 Fed. 125.

The similarity required by the similitude clause of this section is a real or substantial similarity. U. S. v. Komada, (C. C. A. 1908) 162 Fed. 465, reversing (1906) 148 Fed. 125.

Within the meaning of the similitude clause in section 7, fabrics composed of calf hair and cotton and used in manufacturing cloaks resemble in "use" fabrics of calf hair, cotton, and wool, and also used in manufacturing cloaks, notwithstanding that the latter fabrics are of a better grade and command a higher price. Rosenstern . U. S., (1909) 171 Fed. 71, 96 C. C. A. 175.

The provision in paragraph 97, for mineral substances, being limited to articles susceptible of decoration, wares not susceptible of decoration are not to be brought within the paragraph through the operation of the similitude clause in section 7. Kirschberger v. U. S., (1908) 166 Fed. 1012.

Where an unenumerated article has a very vague and questionable resemblance to some enumerated article, and is exactly identical

with another enumerated article, its status under the similitude clause is fixed by the latter condition; the former being disregarded. Paterson v. U. S., (C. C. A. 1908) 166 Fed. 733, reversing (1907) 159 Fed. 320.

The amount of duty is not one of the tests prescribed for the application of the similitude clause in section 7. U. S. v. Behrend, (C. C. A. 1909) 167 Fed. 318.

Determination of component of chief value. -The provision in this paragraph that the component material of chief value in imported merchandise shall be determined with reference to the value of the components in their condition as found in the article means the state which the materials are in when put together, without regard to their value after being advanced to completion; and therefore articles of cotton covered with varnish, in which, before combination, the latter is of less value, should be regarded as composed in chief value of cotton, irrespective of the fact that subsequent labor in applying the varnish may render it the component of chief value in the completed articles. U. S. v. Johnson, (C. C. A. 1907) 154 Fed. 39, reversing (1906) 146 Fed. 148.

In U. S. v. Hoeninghaus, (1905) 137 Fed. 478, 69 C. C. A. 626, affirming (1904) 131 Fed. 570, it was held that, as to woven fabrics, the ascertainment should be made with reference to the time the process of weaving commences; that the operation of warping is not a part of such process; and that the cost of such operation should be included wholly in the value of the material constituting the warp of the fabrics, and not distributed between the warp and the weft.

The test of chief value is to be applied as values may be at the time of importation. Evidence that goods are identical with some previously imported is unpersuasive that the relative value of their components remains the same. U. S. r. Leerburger, (C. C. A. 1908) 160 Fed. 651, affirming (1907) 155 Fed. 146.

The determination as to the component material of chief value of imported merchandise is to be in reference to the values of the components in the country where the compound is produced. Evidence as to the value of one component material in one country and of another component in another country is not sufficient to overcome the sworn statement of the manufacturer of the goods. U. S. v. Downing, (C. C. A. 1906) 146 Fed. 56, reversing (1905) 139 Fed. 58.

Metal, consisting of steel-point ornamentation and of buckles, was the component of chief value in certain belts, and the buckles were an essential part of the construction of the articles. It was held that the metal could not be considered as immaterial and incidental to the belts, but must be considered in determining the tariff classification of the goods. Simpson-Crawford Co. v. U. S., (1909) 172 Fed. 301, affirmed (1910) 178 Fed. 1006, 101 C. C. A. 665.

In Hoeninghaus v. U. S., (1904) 131 Fed. 570, affirmed (C. C. A. 1905) 137 Fed. 478, it was held that warping is not a part of the process of weaving, and that in determining, under the provisions of this section, the component material of chief value in fabrics having a silk warp and a cotton weft, the cost of warping should be included wholly in the value of the silk component, and not distributed between the silk and the cotton.

In manufacturing certain braids composed of cotton and india rubber, nine-tenths of the labor was employed on the cotton. It was held that under the provision in section 7, that "the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article," it was proper to add this cost of labor to the original cost of the cotton, in finding the component material of chief value, rather than to apply the value of the labor equally between the cotton and the rubber. Calhoun v. U. S., (1901) 122 Fed. 894.

Application of last sentence. A provision for "all manufactures of cotton" and one for "all manufactures of every description in part of wool" are not equally applicable to cloth composed in part of wool but in chief value of cotton; the latter being less specific than the former. Therefore they are not controlled by the provision in Tariff Act Oct. 1, 1890, ch. 1244, sec. 5, 26 Stat. L. 613, that "if two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates." Benoit v. U. S., (1892) 150 Fed. 687.

Where ad valorem and specific rate applicable. The provision in section 7, that merchandise to which "two or more rates of duty shall be applicable shall pay duty at the highest of such rates," has been held not to apply in a case where one paragraph provides an ad valorem and the other a specific rate. Loggie v. U. S., (C. C. A. 1905) 137 Fed. 813.

Conclusiveness of findings of general appraisers. Findings by the board of general appraisers as to the fact of similitude will not be disturbed on appeal to the courts, unless clearly contrary to the evidence, or further evidence of a material character is presented. U. S. v. Komada, (C. C. A. 1908) 162 Fed. 465, reversing (1906) 148 Fed. 125.

Articles made wholly or chiefly of agate or onyx. Articles, such as paper cutters, paper weights, knife handles, and pen or pencil holders or handles, made wholly or chiefly of agate or onyx, were dutiable by similitude to "préciotis stones cut, but not set," under Act Det. 1, 1890, sec. 5, laying on 'every non

Artificial horsehair. Within the meaning of the similitude clause in this section artificial horsehair resembles cotton yarn in material, because each is composed almost entirely of cellulose, and in use, because both are largely used in making braids, etc. Eckstein v. U. S., (C. C. A. 1909) 167 Fed. 802, reversing (1908) 160 Fed. 287.

Extract of nutgalls, containing a considerable percentage of tannic acid, which can be obtained therefrom in its commercial form only by a long series of chemical combinations and precipitations, was held not to be sufficiently "similar in material" to tannin or tannic acid as to be dutiable at the rate applicable to those materials, by virtue of the similitude clause in section 7. U. S. v. Proctor, (C. C. A. 1906) 145 Fed. 126, affirming (1905) 139 Fed. 586.

66

Ramie sliver. Within the meaning of the similitude clause in this section ramie sliver resembles cotton sliver (1) in material," because it is a vegetable fibre; (2) in "quality," because it has reached the same degree of purity, or freedom from objectional substances; (3) in "texture," because the fibres are in the same form, and (4) in " use," because, like cotton sliver, it is spun into yarn and thread, so as to be manufactured into fabrics. Vandegrift r. U. S., (C. C. A. 1909) 173 Fed. 609, affirming (1908) 164 Fed. 65. See also under this title, vol. 2, p. 441, par. 302.

66

Salted fish in wooden packages. In Meyer v. U. S., (1900) 124 Fed. 293, it was held that the provision in paragraph 258, for "fish in packages containing less than onehalf barrel," and the provision in paragraph 261, for fish salted or otherwise prepared for preservation," are, as to salted fish (sardels) in wooden packages, equally specific, and that under section 7 the merchandise in question is properly dutiable at whichever of the rates specified in the two provisions is the higher.

See under this title,

Artificial silk hats. vol. 2, p. 464, par. 390. "Bok ale" or barley brew base. See under this title, vol. 2, p. 440, par. 297. Cherries in alcohol. See under this title,

vol. 2, p. 434, par. 263. Coffee essence. See under this title, vol. 2, p. 437, par. 283. See under this

See under this

Composition pumice stone. title, vol. 2, p. 403, par. 92. Concentrated fruit juice. title, vol. 2, p. 441, par. 299. Feather boas. See under this title, vol. 2, p. 473, par. 425.

Ferroalloys. See under this title, vol. 2, p. 410, par. 122.

See

Ferrochrome and similar substances. under this title, vol. 2, p. 410, par. 122, FERROALLOYS. See under this title,

Fish roe, or caviar. vol. 2, p. 433, par. 258.

The word "ascertained," as used in the proviso to this section, is obviously used to describe knowledge which is obtained from evidence, and not merely that which is obtained from the exercise of the senses. (1905) 25 Op. Atty. Gen. 344.

The word "imported," as used in this section, does not necessarily imply that the materials in which drawback is to be allowed must have come from a foreign country in a technical sense. (1907) 26 Op. Atty.-Gen.

355.

The words "export" and "exportation." Swan, etc., Co. v. U. S., (1903) 190 U. S. 143, 23 S. Ct. 702, 47 U. S. (L. ed.) 984, af

firming (1901) 37 Ct. Cl. 101, set out in the original note.

--

Method of computing drawback. In computing the drawback on the export of flour made from imported wheat, the relative values of the flour and other products at the time and place of manufacture should be used as the basis of calculation. (1905) 25 Op. Atty.-Gen. 374.

Where only a part of the products from imported wheat is exported, the proportionate value of the same for drawback purposes should be determined without allowing anything for the increased price such part would bring in domestic markets because of the privilege of drawback. (1905) 25 Op. Atty.Gen. 374.

Where, upon the exportation of a product manufactured in the United States from a combination of domestic material and foreign material which has paid duty, the quantity or measure of the foreign material actually present in the completed article can be identified to the satisfaction of the customs officials by the evidence of books of account, or otherwise, the exporter is entitled under this section to drawback of the duties paid upon the imported material thus ascertained to be actually present in the completed article. (1905) 25 Op. Atty.-Gen. 344.

Complete articles contemplated.-The drawback jaw contemplates the manufacture of a