Vol. II, p. 423, par. 193.

When

Automobile with tires unattached. an automobile is imported without tires attached, but tires are contained in the same crate as the car, such tires are not dutiable separately from the car; but the whole is dutiable as an entirety, though before use other tires may be substituted for those imported with the car. U. S. v. Auto Import Co., (C. C. A. 1909) 168 Fed. 242.

Bottles with mountings. The provision in paragraph 99, for "plain" glass bottles, has been held not to include fancy bottles with metal mountings. Mark Cross Co. v. U. S., (1906) 150 Fed. 610.

66

Bronze

Bronze ornaments - Act of 1894. ornaments, being manufactured articles and advanced beyond the condition of "old copper," clipping," and "composition metal," enumerated in paragraph 452, Tariff Act Aug. 27, 1894, 28 Stat. L. 539, were not subject to that provision, but were dutiable as manufactures of metal under paragraph 117 of said Act, which corresponds to par. 193 of the Act of 1897. Tiffany v. U. S., (1896) 142 Fed. 282.

Card-clothing packed separately from machine. — In U. S. v. Leigh, (1908) 159 Fed. 314, it appeared that in an importation of carding machines some of the clothing was packed separately; this clothing was so made as to fit the different parts of the machines, except that a certain amount of cutting, stretching, etc., would be necessary in the final adjustment; it would have been impracticable to import the machines with all the clothing attached, and it was customary to pack this part of the clothing separately. It was held that this clothing was not dutiable separately from the rest of the machines under paragraph 146, but that the whole apparatus was dutiable as an entirety at the same rate under paragraph 193.

"Coin swords."-So-called "coin swords," which consist of copper coins corded together and securely fastened around an iron bar or rod covered by metal foil, and are used for ornamental purposes, are not within the provision for "coins," in paragraph 530, but are dutiable under paragraph 193. Soy Kee v. U. S., (1910) 177 Fed. 601.

-

Engraved steel table. The provision in paragraph 135, for plates and steel in all forms and shapes," does not include plates that have been manufactured into some other completed commercial article, such as a socalled engraved steel table, consisting of a rectangular slab incised with a pattern to be impressed upon plate glass, which is properly classifiable under paragraph 193. Morris r. U. S., (1909) 169 Fed. 666, affirmed (C. C. A.) 174 Fed. 656; contra Morris v. U. S., (1903) 140 Fed. 774.

Figures of animals used as mantel ornaments. The provision for toys in paragraph 418 does not include figures of animals, single or groups, which are known in trade as metal novelties, and are generally used as mantel or cabinet ornaments, but they are dutiable under paragraph 193. Samstag, etc., Co. v. U. S., (1907) 154 Fed. 756.

--

Finished castings. The term " castings in paragraph 148 does not include articles which have been advanced in condition by work bestowed on them after they were cast. Lehigh Mfg. Co. v. U. S., (1907) 153 Fed. 596; Bromley v. U. S., (1907) 154 Fed. 399, affirmed 156 Fed. 958, 84 C. C. A. 458.

Flitters. The article commercially known as "flitters," produced from the thin sheets which constitute the composition metal of commerce, by a process of manufacture that makes it no longer available for the uses to which composition metal of trade is put, but adapts it for other uses, is not free of duty as composition metal," under paragraph 553, but is dutiable as manufactures of metal under paragraph 193. U. S. v. Meier, (1905) 136 Fed. 764, 69 C. C. A. 421, affirming (1904) 128 Fed. 472.

99

Neither is such article dutiable as bronze powder, under paragraph 175, nor as a color or pigment, under paragraph 58. Baer v. U. S., (1903) 130 Fed. 391.

Horseshoe calks. The provision for "steel in all forms and shapes," in paragraph 135, does not include completed articles, such as horseshoe calks and ball bearings, to which nothing needs to be done to fit them for immediate use. Maldonado v. U. S., (1910) 176 Fed. 737, 100 C. C. A. 282, affirming (1909) 172 Fed. 170.

"Iron-sand," a completed article produced by a series of manufacturing processes from cast iron and steel scrap, is not within the provision for "all iron in forms less finished than iron in bars, and more advanced than pig iron," in paragraph 124, but is dutiable as "iron manufactured," under paragraph 193. Harrison Supply Co. v. U. S., (1908) 164 Fed. 155; Harrison Supply Co. v. U. S., (1909) 171 Fed. 406, 96 C. C. A. 362.

Machined forgings. In paragraph 127, relating to forgings of whatever " degree or stage of manufacture," the words quoted relate only to different stages of the forging process, not extending beyond the completion of that process; and forms that, after being subjected to the final forging process, are further advanced into completed articles practically ready for use, such as axles, piston rods, etc., are removed from said provision into that for manufactured metal in paragraph 193. U. S. v. Prosser, (1910) 177 Fed. 569.

"Manufacture." An article which has been advanced through one or more processes into a completed commercial article, known and recognized in trade by a specific and distinctive name other than the name of the material from which it is made, and is put into a completed shape, designed and adapted for a particular use to which the material in its original form is not adapted, is to be deemed a manufacture, although its component materials are unchanged. U. S. v. Meier, (1905) 136 Fed. 764, 69 C. C. A. 421, affirming (1904) 128 Fed. 472.

"Manufacture" implies addition to, and not subtraction from, and an article cannot

be said to have been manufactured which results from a process that reduces its value. Shallus v. U. S., (C. C. A. 1908) 162 Fed. 653, reversing (1907) 155 Fed. 213.

Metal beads temporarily strung on cotton cords or string for the purpose of facilitating transportation are not dutiable under paragraph 408, at thirty-five cents ad valorem as loose beads, but are subject to the forty-five cent ad valorem duty prescribed by paragraph 193 for articles or wares not specially provided for in the Act, composed wholly or in part of metal whether wholly or partly manufactured. Henry E. Frankenberg Co. v. U. S., (1907) 206 U. S. 224, 27 S. Ct. 628, 51 U. S. (L. ed.) 1034, affirming (C. C. A. 1906) 146 Fed. 63, which affirmed (1905) 144 Fed. 704.

Millinery articles containing feathers and wire. Millinery articles made almost wholly of feathers, but containing a small quantity of wire, which is an important feature of their construction, are dutiable as "articles in part of metal," under paragraph 193, rather than as "feathers advanced or manufactured," under paragraph 425. U. S. v. Berlinger, (C. C. A. 1909) 167 Fed. 800.

Miniature frames of precious metal set with diamonds. The provision in paragraph 434, for "articles commonly known as jewelry," does not include miniature frames composed of precious metals set with diamonds and pearls, which are not used as articles of personal adornment but for utility, but they are dutiable under paragraph 193. U. S. v. Knoedler, (1907) 154 Fed. 928.

Nickel anodes. In construing paragraph 185, relating to nickel, nickel oxide, nickel alloy, "pigs, ingots, bars, or sheets," it was held (1) that only nickel in one of the forms enumerated is included; (2) that the provision for "sheets," therefore, does not include anodes consisting of nickel plates about twelve inches long, six and one-half inches wide, and less than a half inch thick, a "sheet" being broad, thin, and expanded, and (3) that such anodes are dutiable as manufactures of nickel under paragraph 193. Boker v. U. S., (1907) 152 Fed. 589, affirmed (C. C. A.) 157 Fed. 1003.

Old cannon, made of composition metal, and useless as artillery, but salable as relics and souvenirs, are dutiable under paragraph 193, as manufactures of metal, and are not free of duty as "old brass," within paragraph 505, or as "composition metal," within paragraph 533. Downing . U. S., (1903) 122 Fed. 445, 58 C. C. A. 427, affirming (1902) 116 Fed. 779, set out in the original note.

Ornamental slipper buckles. In Bailey v. U. S., (1905) 135 Fed. 917, it was held that certain slides or buckles, made of steel or a base metal, some ornamented with rhinestones and some colored in imitation of precious metals, and used in ornamenting slippers, were not within the provision in paragraph 434, for "articles commonly known as jewelry," but are dutiable as manufactures of metal, not specially provided for, under paragraph 193.

Silver hand bags. Women's silver hand bags or purses, used for holding money, arti

cles of wearing apparel, etc., are not within the provision in paragraph 434, for "articles commonly known as jewelry," but are dutiable as articles of silver under paragraph 193. Tiffany r. U. S., (1904) 131 Fed. 398.

Small tin disks. Small disks produced in the manufacture of tin cans, being a by-product in the process of cutting an aperture for filling, and being of much less value than the tin from which they were cut, are not articles "wholly or partly manufactured from tin plate," under paragraph 140, nor as "waste under paragraph 463, but are dutiable as articles of metal, "whether partly or wholly manufactured," under paragraph 193. Shallus v. U. S., (C. C. A. 1908) 162 Fed. 653, reversing (1907) 155 Fed. 213.

Steel window sashes. - Where steel parts have been assembled and united into complete window sashes, they have been too far advanced in manufacture to permit their inclusion within paragraph 125, relating to "structural shapes of iron or steel fitted for use," but are properly classified under paragraph 193. Ackerson v. U. S., (1909) 172 Fed. 303, affirmed (C. C. A. 1910) 178 Fed. 1003, 101 C. C. A. 416.

Welded sheets of iron and nickel. - Sheets consisting of a plate of iron or steel with a sheet of nickel welded thereto, the material being rolled to the desired thickness after welding, are not sheets "coated with . . metals," within the meaning of paragraph 132, nor "sheets of iron or steel, common or black," within the meaning of paragraph 131, but are dutiable under paragraph 193. Boker v. U. S., (1910) 180 Fed. 959.

Zinc sheets, when nickel-plated, do not fall within the provision in paragraph 192, for "zinc... in sheets," but are dutiable under paragraph 193. Victor v. U. S., (1904) 128 Fed. 472.

paragraphs 194 and 196, either in the rough or finished, are subject to classification under those paragraphs, rather than under paragraph 699.

wood, not specially provided for, under paragraph 208, but as "sawed lumber," under paragraph 195. Myers r. U. S., (C. C. A. 1906) 147 Fed. 204, reversing (1905) 139 Fed. 344.

Magnesite brick. The phrase "fire brick," in paragraph 87, is a well-known commercial designation, which means brick made from fire clay, and therefore does not include magnesite brick, which is properly dutiable under paragraph 208. U. S. v. Hempstead, (1907) 153 Fed. 483.

Manicure sticks, being completed articles of wood, several inches long, pointed at one end and beveled off at the other to form a cutting edge, are "manufactures of wood," and dutiable as such under paragraph 208. Estes v. U. S., (1909) 176 Fed. 932.

66

Upholstered furniture with wooden frames is dutiable under paragraph 208, as furniture of wood," though silk, and not wood, is the chief component in the completed articles. U. S. v. Woodruff, (1909) 175 Fed. 776, 99 C. C. A. 348, affirming 168 Fed. 452.

Wood flour. The provision for "house or cabinet furniture, of wood, wholly or partly finished, and manufactures of wood," in paragraph 208, is intended to cover all finished manufactured wooden articles, however different they may be in nature or appearance

Vol. II, p. 427, par. 209.

66

Beet sugar.-In Franklin Sugar Refining Co. v. U. S., (1907) 153 Fed. 653, the court in construing paragraph 209, relating to sugar above number sixteen Dutch standard in color, and .. sugar which has gone through a process of refining," held that it was not necessary that, in order to come within the first clause of this provision, sugar should be capable of being used commercially, without refining, as cane sugar, and therefore beet sugar, which is not so capable, is inIcluded therein.

Fraction of degree. In determining whether sugar drainings should be classed under a tariff act as not above fifty-six degrees," by the polariscope, or as fifty-six degrees and above," it was held that the rule of de minimis non curat lex does not apply to drainings testing 56.025, so as to require their classifi cation under the former provision as testing fifty-six, by disregarding the fraction of a degree. U. S. v. Lueder, (C. C. A. 1907) 154 Fed. 1, reversing (1906) 146 Fed. 149.

Polariscopic test. The expressions therein, "testing by the polariscope" and "shown by the polariscopic test," are not used with any special trade meaning that would confine them to a particular method of conducting

Vol. II, p. 428, par. 212.

Dragees, which are small spherical or spheroidal objects, with a sugar coating and a sweet taste, and which are used by bakers for decorating cakes and to some extent by confectioners, are confectionery" within the

64

Shida baskets, composed of vegetable fibre derived from ferns, are not dutiable by similitude as manufactures of grass, etc., under paragraph 449, but are dutiable under paragraph 206. Butler v. U. S., (1910) 181 Fed. 402.

from "house or cabinet furniture; " and wood flour, a completed product, already prepared for use, is therefore not to be excluded under the rule of ejusdem generis. Nairn Linoleum Co. v. U. S., (1907) 151 Fed. 955.

Wood furniture decorated with metal. — In paragraph 208, providing for "furniture of wood, . . . and manufactures of wood, or of which wood is the component material of chief value," the last clause as to chief value does not relate to the provision for furniture; and furniture whose framework and principal bulk are of wood is furniture "of wood," within the meaning of the paragraph, though decorative metal may be the component of chief value. Hempstead v. U. S., (1909) 168 Fed. 450, affirmed (1910) 175 Fed. 966, 99 C. C. A. 356. See under this title,

Fireproofed lumber. vol. 2, p. 425, par. 195. Kinoki baskets.

2, p. 478, par. 449.

- See under this title, vol. See under this title,

Smokers' articles. vol. 2, p. 481, par. 459.

such test, but import an intention on the part of Congress that the method adopted should be the one best calculated to make a scientific determination; therefore under the general power of the secretary of the treasury to make customs regulations not inconsistent with law, granted by section 251, Rev. Stat., 7 Fed. Stat. Annot. 369, it is competent for that officer to prescribe the method of " testing by the polariscope" the sugars dutiable according to such test under paragraph 209, and so long as he acts in good faith and it does not appear that his regulations operate to make the polariscope test less accurate than when Congress adopted it, the courts should not interfere with the administrative details confined to him. U. S. v. Bartram, (C. C. A. 1904) 131 Fed. 833, reversing (1903) 123 Fed. 327.

Settlement test. Where no official polariscopic test has been made of imported sugar, it is proper to classify the sugar in accordance with the settlement test, especially where the importers have agreed to accept such tests, and the secretary of the treasury has authorized their use. American Sugar Refining Co. v. U. S., (1909) 175 Fed. 893.

meaning of this paragraph. U. S. t. La Manna, (C. C. A. 1908) 166 Fed. 751, reversing (1907) 154 Fed. 955.

Wafers and biscuits. - - See under this title, vol. 2, p. 504, sec. 6.

Vol. II, p. 431, par. 232.

Deterioration in size of rice due to handling. The fact that age and repeated handling of broken rice may have caused an infinitesimal increase in the percentage of the material that will pass through the standard sieve, is not a sufficient reason for rejecting a test based on samples of such rice, especially where the failure to make a proper test at the time of importation was due to no fault of the importer. Seattle Brewing, etc., Co. v. U. S., (1910) 176 Fed. 125.

Vol. II, p. 431, par. 236.

size of tobacco cigars, is not leaf tobacco, and is properly dutiable under paragraph 215. Dominguez v. U. S., (1903) 122 Fed. 556.

oatmeal feed," is dutiable as "oat hulls," under paragraph 231. U. S. v. McGettrick, (1905) 139 Fed. 304.

Size of wire in sieve. Under this paragraph, relating to broken rice that will pass through what is "known commercially as No. 12 wire sieve," it appearing that there are several sieves so known commercially, the secretary of the treasury is authorized, in order to secure uniformity, to specify which of them should be used by customs officers. Wakem v. U. S., (1906) 147 Fed. 874; Seattle Brewing, etc., Co. v. U. S., (1910) 176 Fed. 125.

Vol. II, p. 431, par. 241.

S. S.

Capers pickled in vinegar, which are used as a condiment and in flavoring sauces, are dutiable under this paragraph, relating to "pickles and sauces of all kinds." Pierce Co. v. U. S., (1910) 176 Fed. 440. Dried mushrooms in cans. - Mushrooms dried in order to preserve them, and placed in hermetically sealed tins holding from thirty to forty-five pounds, are within the provision in this paragraph, rather than paragraph 257 relating to " vegetables in their natural state." Choy Chong Woh v. U. S., (1907) 153 Fed. 879, 82 C. C. A. 608.

Salted cabbage. - Hanks and balls of dried and salted cabbage, the salting and manipulation of which were done as a preparation fitting the cabbage for cooking purposes, and intended to be permanent, are dutiable as vegetables prepared or preserved," under this paragraph, and not as vegetables in their "natural state," under paragraph 257. Sun Kwong On v. U. S., (1909) 177 Fed. 595.

Substances with medicinal properties. Articles are not to be removed from a provision for pickles and sauces, and placed in a provision for drugs, simply because a medicinal or therapeutic property may be extracted from them. S. S. Pierce Co. v. U. S., (1910) 176 Fed. 440.

Use, not botanical classification, controlling. - Articles are not to be excluded from the provision in paragraph 241, for vegetables including pickles and sauces of all kinds," on the ground that they are not palatable or desirable as a distinct and separate eatable, or are not known as garden vege. tables. The use, rather than strict botanical classification, is the determinative factor; and therefore capers, which are flower buds, but are used as pickles or as a sauce, are in cluded in said provision. S. S. Pierce Co. v. U. S., (1910) 176 Fed. 440.

"Vegetables."-In paragraph 241, the term vegetables is used in accordance with the ordinary understanding, vegetables usually served at dinner, and does not include truffles, which are used only as a condiment in cooking. Von Bremen v. U. S., (1909) 168 Fed. 889, 94 C. C. A. 301.

-

An edible fungus. vol. 2, p. 433, par. 257.

Cauliflowers in brine. vol. 2, p. 433, par. 257.

See under this title,

See under this title,

See under this title,

Dried mushrooms. vol. 2, p. 433, par. 257. Dried mushrooms, sliced. See under this title, vol. 2, p. 433, par. 257.

Pickled walnuts. See under this title, vol. 2, p. 504, sec. 6.

Thick Soy. See under this title, p. 504,

вес. 6.

F. S. A. Supp.-62