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Treasury decisions under customs and other laws Volume 24

Treasury decisions under customs and other laws Volume 24

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Описание
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. 1892 Excerpt: ...the U. S. General Appraisers at New York, March 23,1891. In the uintu-r of the protest, 40056, of Thompson & Odell, njrainst the decision of the collector of customs at Boston, Mass., us to the rate and timount of duties chargeable on certain violins, flutes, etc., imported per Mentmore, December 3, 181)0. Opinion by Siiakretth, (jcneriU Appraiser. Duty was assessed upon the merchandise consisting of violins, parts of violins, violin bows, bow frogs, flutes, and cellos at 45 per cent, ad valorem, under paragraph 215, act of October 1, 1S90. The report of the appraiser is as follows: Upon all the merchandise classified in the invoices subject of protest, which was reported by this office as dutiable at the rate of 45 per cent, ad valorem, the classification should be changed to 35 per cent, ad valorem, in accordance with paragraph 230, except as to the bow fiogs, in Avhich metal is the component material of chief value. Violins are wholly manufactures of wood, and the proportion of wood as a material in the flutes is 75 per cent, of the whole. The collector, in his letter transmitting the papers in the case, says: "I concur in the opinion of the appraiser." We therefore fiud on the face of the papers the facts as stated. The assessment of duty upon the bow frogs is affirmed. The claim of the importers that duty should have been assessed upon the merchandise at 35 per cent, ad valorem is sustained so far as it relates to the balance of the goods covered by their protests. Their contention that duty should have been assessed upon the importation in question under the act of 1883 is rejected in conformity Avith G. A. 203. (10957.--G. A. 452.) Cotton cloth, hemstitched, not wearing apparel. Before the U. S. General Appraisers at New York, March 24,...