L. Labeling importations of drugs. (See Drugs.) Christmas Gummed pieces of paper on which is lithographically printed "Please do not open till Christmas morning," "Christmas greetings," and "Here is a Christmas present," etc., with ample space for writing in a name and address, and intended to be attached to Christmas gifts, are properly dutiable as “labels printed in eight or more colors," under paragraph 412 of the act of 1909, as assessed, rather than under the provision in said paragraph for "all other articles * * * not exceeding eight one-thousandths of one inch in thickness," as claimed. (T. D. 35528—G. A. 7738; June 10, 1915.) Christmas seals not. (See Seals.) Die-cut Labels prepared from papers die cut or other forms dutiable at 25 per cent ad valorem under paragraph 332, tariff act of 1913. (T. D. 35282; Apr. 2, 1915.) For hand baggage. (See Baggage.) So-called wafers, lithographically printed, not labels. (See Paper, wafers.) Labels, etc., of surface-coated paper dutiable at the rate of 35 per cent ad valorem as articles composed wholly or in chief value of surface-coated paper under paragraph 324, tariff act of 1913. (T. D. 35841; Oct. 30, 1915.) Labor day. Executive order-Per diem employees, Labor Day. (T. D. 30899; circular No. 49; Aug. 31, 1910.) Laborers, customs. Eight-hour law Lace. Laborers performing actual manual labor at the various customs ports should not be permitted or required to work more than eight hours per day, except in case of extraordinary emergency. Opinion Attorney General relative to scope of act of August 1, 1892 (27 Stat., 340). (T. D. 32732; July 19, 1912.) Articles made of— * * * * * The provision for "articles made of lace," in paragraph 339, tariff act of 1897, is not limited to articles made from lace bought and sold by the yard, but includes also such as are made by sewing together pieces of lace produced in shapes designed to be used in making the articles. Goldenberg v. United States, United States Circuit Court of Appeals, Second Circuit, January 11, 1908. No. 118 (suit 4194). Appeal by importer from Circuit Court of the United States, Southern District of New York, 152 Fed. Rep., 658 (T. D. 27894), affirming G. A. 6290 (T. D. 27113). Decision affirmed. (T. D. 28715; Jan. 29, 1908.) Imitation: The provision for "articles made * in imitation of lace," in paragraph 339, tariff act of 1897, includes articles containing no lace in their make-up; and collar and cuff sets made of braids, cords, and threads, imported ready to be attached to the garments on which they are to be worn, are dutiable under said provision. United States v. Hesse (158 Fed. Rep., 407; T. D. 28519), reversing 154 Federal Reporter, 171 (T. D. 27890), and affirming G. A. 6283 (T. D. 27086), followed. (T. D. 29116—G. A. 6782; June 24, 1908.) Cotton, Jacquard-figured. (See Cotton.-Nettings-Laces-Beadings.) Edgings and insertings Narrow cotton articles made on the Lever or Gothrough machine, which are chiefly used as edgings and insertings for making ladies' handkerchiefs, and which are not uniformly and generally known in trade and commerce as "braids," Lace Continued. Edgings and insertings-Continued. but which are known in some branches of the trade as "laces" or "lace edgings and insertings," were properly dutiable under the provision for cotton laces, edgings, and insertings made on the Lever or Gothrough machine in paragraph 350, tariff act of 1909, rather than as cotton braids under paragraph 349 of said act. Commercial designation to be controlling must be definite, uniform, and general throughout the country. (T. D. 32330—G. A. 7339; Mar. 22, 1912.) Embroidery Though lace may be embroidery from an artistic standpoint, it can not be held dutiable as embroidery, because in successive tariff acts Congress has made distinction between the two. United States v. Simon, United States Circuit Court of Appeals, Second Circuit, April 13, 1909. No. 189 (4617). Appeal by United States from the Circuit Court of the United States for the Southern District of New York (T. D. 29017) reversing G. A. 6452 (T. D. 27644). Decision adverse to Government. (T. D. 29702; Apr. 21, 1909.) Lever lace edgings or insertings— Paragraph 350, tariff act of 1909, provides for laces, embroideries, edgings, insertings, and other articles made on the Lever or Gothrough machine, and contains the proviso "that no wearing apparel, handkerchiefs, or other articles of any description, composed wholly or in chief value of any of the foregoing, shall pay a less rate of duty than that imposed upon the articles or the materials of which the same are composed." Held that the provisions of that paragraph include not only laces made on the Lever or Gothrough machine, but also include laces composed of lace edgings or insertings which were made on the Lever or Gothrough machine and subsequently joined together by hand, either separately or with other materials, to form the completed lace. (T. D. 33959— G. A. 7509; Nov. 29, 1913.) (Appealed:) Cotton laces made in part, but not in chief value, of material made on the Lever or Gothrough machine are, by virtue of the first proviso to paragraph 349, tariff act of 1909, "that no article composed wholly or in chief value of one or more of the materials or goods specified in this paragraph shall pay a less rate of duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed" properly dutiable at the rate of 70 per cent ad valorem under paragraph 350 of said act. (T. D. 33960-G. A. 7510; Nov. 29, 1913.) (Appealed:) "Articles” and “laces."-In the first proviso to paragraph 349, tariff act of 1909, there was no purpose to use the term "article" in the restricted sense of something completed. Field v. United States (73 Fed., 808). And the connection in which the term "laces" occurs indicates that laces were regarded and treated as articles articles composed of materials or goods specified in the paragraph-thus differentiating this case from Altman v. United States (5 Ct. Cust. Appls. -; T. D. 34251). The aim was to bring within the higher rate the article which had the more expensive work done upon it. Stiner & Son et al. v. United States (No. 1331), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, G. A. 7509 (T. D. 33959), G. A. 7510 (T. D. 33960). Decision affirmed. (T. D. 34428; Apr. 28, 1914.) Silk lace made on Lever or Gothrough machine * * * Silk laces made on the Lever or Gothrough machine and having beads sewed or Lace Continued. Window curtains of finished Nottingham lace, scalloped— Finished lace window curtains made on the Nottingham lace-curtain machine and composed of cotton or other vegetable fiber, dutiable under the eo nomine provision of paragraph 265, tariff act of 1913, although scalloped. (T. D. 35871; Nov. 10, 1915.) Lace-making machines, parts of. (See Machine parts.) Lace paper articles. (See Paper.) Lace pins. (See Jewelry.) Lace-trimmed wearing apparel. (See Wearing apparel trimmed with Lever lace.) Laches. Procedure The appellants' contentions not passed on for the reason that the application, made on March 25, 1912, for the vacation of a decision dated August 12, 1911, was so long delayed after the publication of that decision as to amount to laches. Dunlop Bros. & Hague & Co. v. United States (No. 890), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 26335 (T. D. 31813). Appeal dismissed. (T. D. 33475; May 23, 1913.) Lacquered metal boxes and printed tin cans. (See Coverings, metal boxes.) Casein classified as Casein is free of duty as "lactarene" under paragraph 594, tariff act of 1897. United States v. Brownell, United States Circuit Court of Appeals, Second Circuit, November 16, 1908. No. 78 (suit 4586). Appeal from Circuit Court of the United States for Southern District of New York (159 Fed. Rep., 219; T. D. 28577). Decision adverse to Government. (T. D. 29374; Dec. 2, 1908.) Acquiesced in January 4, 1909 (T. D. 29455). The article commercially known as casein or lactarene held to be free of duty as lactarene, under paragraph 594, tariff act of 1897, and not at 20 per cent ad valorem as a nonenumerated manufactured article under section 6 of said act. United States v. Brownell (T. D. 29374) followed. (T. D. 29627—G. A. 6887; Mar. 16, 1909.) "Plasmon" A gritty, yellowish powder, with the trade name of "plasmon," but invoiced as lactarene, and known to the trade as lactarene, casein, or milk albumen, is not milk, preserved. The importation was free of duty as lactarene under paragraph 594, tariff act of 1909. United States v. Corsi, Zumsteg & Co. (No. 632), United States Court of Customs Appeals. Appeal by the United States from Board of United States General Appraisers, Abstract 24896 (T. D. 31335). Decision affirmed. (T. D. 32038; Nov. 22, 1911.) Ladder, tape, cotton. (See Cotton, manufactures of.) Ladies' leather gloves. (See Gloves.) Lading and unlading of vessels. (See also Vessels.) The expense of unloading and reloading lumber and other merchandise imported in cars for the purpose of measuring, weighing, gauging, etc., to be borne by parties in interest. (T. D. 30400; Mar. 4, 1910.) At night Customs officers other than inspectors-Compensation: A deputy collector and clerk, while performing the duties of an inspector at night, are entitled to the compensation provided for such service. (T. D. 28706; Jan. 25, 1908.) A customs officer entitled to compensation for night service shall be paid one full day's pay for any period of service performed between 6 p. m. and 11 p. m., and two full days' pay for any period of service rendered between 11 p. m and 7 a.m., Lading and unlading of vessels-Continued. At night-Continued. but shall not receive more than two full days' pay for any period of service rendered during one night. An inspector shall be paid at his regular rate of compensation, while a customs officer having another designation but acting as inspector shall be paid at the rate of $4 per diem. (T. D. 28785; Feb. 18, 1908.) Regulations governing unlading of vessels under preliminary entry and of vessels and other conveyances at night under act of February 13, 1911. (T. D. 31562; May 8, 1911.) Special licenses-Bonds: Department can not authorize the issuance of special licenses to lade or unlade vessels at night under the act of February 13, 1911, without the giving of the bond required by that act. (T. D. 32012; Nov. 20, 1911.) On Sundays and holidays— Amendment of T. D. 31562 of May 8, 1911, relative to extra compensation to be paid customs officers under the act of February 13, 1911. (T. D. 31606; May 20, 1911.) Extra compensation to be paid customs officers and employees for services performed in lading and unlading of cargoes on Sundays and holidays under the act of February 13, 1911, to be reimbursed by the parties in interest. (T. D. 31684; June 13, 1911.) Officers and employees receiving compensation per annum will be paid one and one-half times one three-hundred-and-sixtieth of their regular annual salary for each day's work, or part thereof, performed during regular working hours on Sundays or holidays in connection with the lading or unlading of cargo under said act. (T. D. 31752; July 15, 1911.) Specifying what days shall be included in the term "holidays" as used in the act of February 13, 1911, relative to the lading and unlading of vessels under preliminary entry, etc. (T. D. 32043; Nov. 29, 1911.) Lakes containing lead. (See Colors.) Lambrequins. In the absence of proof to show that lambrequins fall within the class of articles commonly known and recognized in trade and commerce as "curtains," lace lambrequins are properly dutiable as lace articles at 60 per cent ad valorem under paragraph 358, tariff act of 1913, and not as curtains. (T. D. 34968—G. A. 7647; Dec. 3, 1914.) Lambskins. Dressed. (See Glove, leather.) Russian Construction: Commercial designation is first to be ascertained and if found to exist it controls the application of the language of the statute. Ibid: Where two terms of description are differentiated in a statute and in another paragraph one of these terms is employed, its use here must be taken to be confined to the single subject matter expressed, exclusive of the other. Ibid: An administrative interpretation, long continued and adopted in legislation, is controlling. Lambskins not sheepskins: In conformity with these principles of construction lambskins can not be deemed sheepskins, and the merchandise was entitled to free entry whether classified under either paragraph 574 or 676, tariff act of 1909. Goat & Sheepskin Import Co. et al. v. United States (No. 1241), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 32961 (T. D. 33594). Decision reversed. (T. D. 34254; Jan. 14, 1914.) Lamp shades. Bamboo * * * Lamp shades of bamboo, wood, straw, or composition of wood, if stained, dyed, painted, printed, polished, grained, or creosoted, dutiable at the rate of 40 per cent ad valorem under paragraph 214, tariff act of 1909. (T. D. 32770; Aug. 23, 1912.) Lamp shades in chief value of bamboo are, under the application of the rule of ejusdem generis, excluded from the provision in paragraph 175, tariff act of 1913, for "blinds, curtains, shades, or screens in chief value of bamboo." In the revision of paragraph 214 of the act of 1909 and the framing of paragraph 175 of the act of 1913 the elimination of the words "porch and window" was for the purpose of removing doubt as to whether these words were limited in their application to "blinds," and to make more certain that "blinds, curtains, shades, or screens of bamboo" should be considered as being on a parity, both as to character and use. Lamp shades in chief value of bamboo, in the absence of a more specific provision therefor, held subject to duty as manufactures of wood at 15 per cent ad valorem under paragraph 176, tariff act of 1913. (T. D. 35848-G. A. 7804; Nov. 1, 1915.) Steel, enameled Incandescent lamp reflectors or shades, composed of steel enameled with vitreous glasses, having a hollow interior which gives to them a bell-shaped effect, are properly dutiable under the provision in paragraph 134, tariff act of 1913, for "other similar hollow ware," as assessed, rather than as manufactures of metal not specially provided for under paragraph 167 of said act, as claimed. G. A. 7077 (T. D. 30825) followed. Fensterer & Ruhe v. United States (5 Ct. Cust. Appls., 61; T. D. 34096) distinguished. (T. D. 35334—G. A. 7717; Apr. 23, 1915.) Trimmed with braid. Lamp shades trimmed with braid are dutiable as "articles made Lamps. part of" braid under paragraph 358, act of 1913, and not as "manufactures of silk or of which silk or silk and india rubber are the component materials of chief value" under paragraph 318. (T. D. 34754—G. A. 7596; Sept. 3, 1914.) Candle lamps with beaded shades Table candle lamps made in the shape of romer glasses, with beaded shades, to be classified as entireties, dutiable at the rate of 50 per cent ad valorem under para graph 333, tariff act of 1913. (T. D. 35260; Mar. 25, 1915.) Decorated china. Paragraph 95, tariff act of 1897, embraces within its provisions only such articles as are composed wholly of china, porcelain, parian, bisque, earthen, stone, or crockery ware. All articles composed in chief value of these materials, not otherwise specially provided for, are embraced within the provisions of paragraph 96. Where an article composed of china has in it an insignificant quantity of some other material, that material may be treated as negligible when it does not perform an essential function in the construction of the article; but where the article in question could not be fashioned into the form in which it is imported without the use of the other material, then it must be regarded in fixing the classification. White china lamps of elaborate and ornamental designs, the various parts of which designs were molded separately and assembled in the clay before the completed articles were fired, held to come within the meaning of the words "otherwise decorated or ornamented" as used in paragraph 96. (T. D. 29305-G. A. 6820; Oct. 20, 1908.) |