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Treasury decisions under customs and other laws Volume 13

Treasury decisions under customs and other laws Volume 13

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1881 Excerpt: ...facts may require) prescribed in section 2499 of the Revised Statutes (Heyl, 908). Very respectfully, H. F. FRENCH, Assistant Secretary. Collectors And Other Officers Of The Customs. (4559.) Smoker's table--Duty on. Treasury Department, June 2, 1880. Sir: The Department is in receipt of your report of the 14th of April last, upon the appeal (5694/) of Messrs. C. B. Richard & Boas from your assessment of duty at the rate of 75 per cent. ad valorem on certain table-tops imported per "Suevia," and designated in the invoice as "rauchfische," or smokers' tables. Duty at the rate specified was assessed under the provision in Schedule M for smokers' articles. The appellants claim that they are subject to duty at 35 per cent. ad valorem, under the provision in Schedule K for cabinet-ware and household furniture finished. The clause in Schedule M under which duty was assessed is as follows: Pipe-cases, pipe-stems, tips, mouth-pieces, and metallic mountings for pipes, and all other parts of pipes or pipe-fixtures, and all smokers' articles. There seems to be no question that the article covered by the appeal is house-furniture. It bears no similarity to any of the articles named in the clause relating to smokers' articles; and while this provision has heretofore been construed as not being necessarily limited to articles of the same character as those which are embraced therein, the Department is of opinion that in the present case the articles should be classified under the provision for furniture, that being a more specific provision than that for smokers' articles, and that the entry should be readjusted at a duty of 35 per cent. ad valorem. Very respectfully, By order: H. F. FRENCH, Assistant Secretary. Collector Of Customs, New York. (456...