Beaded articles-Continued. Bracelets not toys-Continued. United States v. Bernard, Judae & Co. (No. 1314), United States Court of Customs Appeals. Appeal by the United States from the Board of United States General Appraisers, Abstract 33968 (T. D. 33833). Decision reversed. (T. D. 34328; Mar. 25, 1913.) Curtains * * * * * * * Curtains composed of bamboo and glass beads, glass beads chief value, dutiable as "curtains composed wholly or in chief value of beads," under paragraph 421, tariff act of 1909, and not as "curtains of bamboo * * stained, dyed," etc., under paragraph 214 of said act. (T. D. 32283— G. A. 7332; Feb. 26, 1912.) (See also Rice-bead curtains.) Fan chains Chains composed of glass beads strung on strands of cotton thread in a substantial manner, having a snap attached for fastening to fans or other articles, are not toys, but are articles used by adults and dutiable under paragraph 421, tariff act of 1909, as "articles not specially provided for, * composed wholly * * or in chief value of beads."-G. A. 7251 (T. D. 31786) modified. (T. D. 31965– G. A. 7288; Oct. 23, 1911.) Rehearing: Fan chains composed in chief value of beads are dutiable under paragraph 408, tariff act of 1897, as articles "composed wholly or in part of beads," rather than as "toys" under paragraph 418 of said act.-G. A. 6658 (T. D. 28391); G. A. 7288 (T. D. 31965). Petition for rehearing and an appeal filed at the same time: Where a petition for rehearing and an appeal from a decision of the board are filed at the same time, the board may proceed with the rehearing, as the appeal is premature and a nullity. United States v. Gallagher (T. D. 30365); Voorhees v. John T. Noye Mfg. Co. (151 U. S., 135); Kingman v. Western Mfg. Co. (170 U. S., 675). (T. D. 32004-G. A. 7297; Nov. 13, 1911.) Jewelry, necklaces, etc.-(See also Amber Necklaces.) Bead necklaces valued above 20 cents per dozen pieces dutiable as jewelry at the rate of 60 per cent ad valorem under paragraph 356, tariff act of 1913. Such necklaces valued at less than 20 cents per dozen pieces dutiable at the rate of 50 per cent ad valorem under paragraph 333 of the said act. (T. D. 34511; June 6, 1914.) * * Necklaces composed of beads, with or without snaps or clasps for fastenings, are dutiable as jewelry rather than as beaded articles. The first clause of paragraph 356 of the tariff act of 1913, "jewelry, commonly or commercially so known, valued above twenty cents per dozen pieces, 60 per centum ad valorem," is complete in itself, and the words after the third subdivision of said paragraph, "all the foregoing and parts thereof, finished or partly finished, composed of metal, *" bear no relation to the first clause. The first clause of said paragraph covers all merchandise commonly or commercially known as jewelry of whatever material composed. The rate of duty on jewelry and beaded articles being the same under the tariff acts of 1897 and 1909, it was not necessary to raise the question whether merchandise was beaded articles or jewelry, and, therefore, decisions affirming the collector's classification of necklaces as beaded articles under those acts, or holding them jewelry, are not of great value in arriving at a correct conclusion in similar cases under the tariff act of 1913. (T. D. 35591-G. A. 7754; July 15, 1915.) Beaded articles-Continued. Hand bags Ladies' hand bags composed of glass beads, cotton, and metal, glass beads chief value, are dutiable as beaded articles under paragraph 421, act of 1909. (T.D. 32003-G. A. 7296; Nov. 13, 1911.) (See also Hand bags.) Pictures in frames composed in chief value of glass beads Religious pictures composed of paper lithographically printed, covered with glass and mounted in frames composed wholly of beads of different colors strung on cotton threads, glass beads being the component of chief value, are dutiable as beaded articles under paragraph 421, tariff act of 1909.-United States v. Benziger (178 Fed. Rep., 1006; T. D. 30386) distinguished. (T. D. 31967—G. A. 7290; Oct. 25, 1911.) Rosaries not dutiable as. (See Rosaries.) Beaded fringes. Fringes composed of glass beads attached to a narrow strip of material made of artificial silk and cotton, glass beads being the component material of chief value and artificial silk the material next in value, are dutiable at the rate of 60 per cent ad valorem under paragraph 421, tariff act of 1909, as fringes in chief value of beads, when it appears that the duty on the merchandise under that paragraph is greater than the duty would be on the merchandise if imported without the beads. Scope of proviso to paragraph 421: Paragraph 421 contains a proviso "that no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin, metal, or other material shall pay duty at a less rate than is imposed in any paragraph of this section upon such articles without such beads or spangles." Held, that the proviso becomes operative only when it appears that the duty on the merchandise with the beads removed would be greater than the duty provided in the paragraph for the articles when imported with the beads attached.-United States v. Vietor & Achelis (1 Ct. Cust. Appls., 297; T. D. 31355). (T. D. 32045-G. A. 7303; Nov. 27, 1911.) (Appealed:) The merchandise in controversy is fringes composed of glass beads, artificial silk, and cotton. The value of the beads before they are strung and attached to the fabric is 75 per cent of the total value of the materials entering into the fringes, and the value of the artificial silk and cotton are, respectively, about 15 and 10 per cent thereof. The proper rate of duty in this case is such an ad valorem rate as upon a computation based upon the value per pound of the artificial silk fabric it is found such fabric would pay under the compound rates provided for in paragraph 405. So, the intention of the law, that the arificial silk fabric shall not escape the duty imposed thereon under paragraph 405, is attained; the beads and other materials entering into the fringe pay a rate of duty not less than the 60 per cent ad valorem imposed thereon under paragraph 421; and at the same time such beads and other materials are not charged with the extreme penalty it is contended should be charged on them, they being found associated with the artificial silk fabric.-United States v. Vietor (1 Ct. Cust. Appls., 297; T. D. 31355), and Stein & Co. v. United States (2 Ct. Cust. Appls., 519; T. D. 32250). United States v. Ewing & Clancey (No. 829), United States Court of Customs Appeals. Appeal by the United States from Board of United States General Appraisers, G. A. 7303 (T. D. 32045). Decision reversed. (T. D. 32624; May 8, 1912.) Decision of the United States Court of Customs Appeals in T. D. 32624 should be limited to articles of the kind the subject of the said decision; i. e., fringes composed in chief value of beads or spangles, where the material other than the beads or spangles is in chief value of artificial silk. (T. D. 32866; Oct. 18, 1912.) (See also Appliquéd articles, beaded.) Beads. Drilled Glass beads, bars, and ornaments drilled, of such inferior quality as to render them unfit for use in the manufacture of jewelry, dutiable as beads under paragraph 421, tariff act of 1909. (T. D. 32417-G. A. 7348; Apr. 22, 1912.) Glass beads, bars, and ornaments, drilled, and unfit for use in the manufacture of jewelry, are dutiable as beads under paragraph 421, tariff act of 1909. (T. D. 33166; Feb. 1, 1913.) Graduated Strung graduated beads of materials other than metal dutiable at the rate of 50 per cent ad valorem as articles not specially provided for composed wholly or in chief value of beads under paragraph 333 of the tariff act of October, 3, 1913, and not at the rate of 35 per cent ad valorem as beads strung loosely on thread for facility in transportation only under same paragraph. (T. D. 35538; June 21, 1915.) Imitation pearl The dominant factor determining the classification of imitation pearls is their use. If in the form of beads not threaded or strung, or strung loosely on thread for facility in transportation only, and not intended for use in the manufacture of jewelry, they are dutiable at 35 per cent ad valorem under paragraph 421, tariff act of 1909; if designed and intended for use in the manufacture of jewelry, they are dutiable at 20 per cent ad valorem under paragraph 449 of said act. (T. D. 30827-G. A. 7079; July 25, 1910.) Merchandise claimed by the importers to be dutiable at 20 per cent ad valorem under paragraph 449, tariff act of 1909, as imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry, is properly dutiable under paragraph 421 as imitation pearl beads at 35 per cent ad valorem.United States v. American Bead Co. (3 Ct. Cust. Appls., 509; T. D. 33166), United States v. American Express Co. (147 Fed., 894; T. D. 25808), and G. A. 7155 (T. D. 31234) distinguished. (T. D. 33587-G. A. 7473; June 23, 1913.) (Appealed:) The testimony in this case is convincing that in trade and commerce, as well as in common speech, the articles of the importation are, while often called imitation pearls, equally well known as imitation pearl beads. They come accordingly within the precise terms of paragraph 421, tariff act of 1909. Lorsch & Co. et al. v. United States (No. 1208), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, G. A. 7473 (T. D. 33587). Decision affirmed. (T. D. 34132; Jan. 22, 1914.) Imitation pearl beads loosely strung on a cotton string, having all the characteristics of beads, and afterwards restrung on a silk thread and a clasp placed thereon, do not become imitation precious stones, including pearls and parts thereof, dutiable under paragraph 449, but are dutiable as imitation pearl beads under paragraph 421 of the act of 1909. The use to which merchandise may be placed is not necessarily a criterion of its classification. If merchandise is referred to in more than one paragraph of the tariff act, it should be classified under that paragraph which in specific terms refers to it. The purpose for which merchandise may be imported does not control in its classification, if a specific provision of the statute describes the merchandise and provides the rate of duty. (T. D. 34415-G. A. 7561; Apr. 23, 1914.) (Appealed:) The provision in the tariff act of 1909 for imitation pearl beads is more specific than that for imitation pearls, and the several provisions taken together indicate a legislative purpose to include within paragraph 449 of that act only such imitation pearls for use in the manufacture of jewelry as are not also imitation pearl beads. Lorsch & Co. v. United States (5 Ct. Cust. Appls., Beads Continued. Imitation pearl-Continued. —; T. D. 34132). Cohn & Rosenberger v. United States (No. 1387), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, G. A. 7561 (T. D. 34415). Decision affirmed. (T. D. 34533; May 28, 1914.) Imitation precious stones Heart-shaped, with metal ring attached: Imitation precious stones in the form of hearts, having a hole in the upper extremity, in which is inserted a diminutive brass screw ring, dutiable as "imitation precious stones" under paragraph 449, and not as "jewelry" under paragraph 448, tariff act of 1909. In metal settings: Imitation precious stones set in metal with claws holding the stones in position, being of less value than 72 cents per gross, dutiable as "manufactures of paste or metal" under paragraph 109 or 199. With foil backs: Imitation precious stones with foil backs, either pierced or not pierced, dutiable as "imitation precious stones" under paragraph 449, and not as beads under paragraph 421. Oval or heart-shaped, cameos, etc.: Imitation precious stones, oval, heartshaped, etc., having a small shoulder pierced through in the process of molding, imitation cameos with two holes pierced in the sides, and other articles not in the form of beads, all suitable for use in the manufacture of jewelry, dutiable as "imitation precious stones" under paragraph 449, and not as beads under paragraph 421. Glass beads, bars, and ornaments, drilled: Glass beads, bars, and ornaments, drilled, of such inferior quality as to render them unfit for use in the manufacture of jewelry, dutiable as beads under paragraph 421, tariff act of 1909. (T. D. 32417-G. A. 7348; Apr. 22, 1912.) (Appealed:) Heart-shaped, with metal ring attached.-Imitation precious stones in the form of hearts, having a hole in the upper extremity in which is inserted a diminutive brass screw ring, are parts of jewelry and were dutiable as such under the last part of paragraph 448, tariff act of 1909.-Cohn v. United States (3 Ct. Cust. Appls., —; T. D. 32575). In metal settings.—Small imitation diamonds, rubies, and other precious stones set in metal claws that hold the stones in position and that are used as the proof shows chiefly for dress trimming dutiable as manufactures under paragraph 109 or 199, tariff act of 1909. With foil locks.-Imitation precious stones with foil locks, either pierced or not pierced, are dutiable not as beads, but as imitation precious stones under paragraph 449, tariff act of 1909. Oval or heart-shaped cameos, etc.-Imitation precious stones, oval, heartshaped, etc., having a small shoulder pierced through in the process of molding, imitation cameos with two holes pierced in the sides, and other articles not in the form of beads, all suitable for use in the manufacture of jewelry, dutiable as "imitation precious stones" under paragraph 449, tariff act of 1909. Glass beads, bars, and ornaments, drilled.-Glass beads, bars, and ornaments, drilled, and unfit for use in the manufacture of jewelry, dutiable as beads under paragraph 421, tariff act of 1909. United States v. American Bead Co. (No. 907); American Bead Co. v. United States (No. 909); United States Court of Customs Appeals. Cross appeal by United States from Board of United States General Appraisers, G. A. 7348 (T. D. 32417). Decision modified. (T. D. 33166; Feb. 1, 1913.) Beads-Continued. Strung on cotton threads Beads permanently strung on cotton threads, one thread knotted lengthwise of each bead to prevent it from slipping out of place, and such beaded strings being fit for use in the condition in which imported as trimmings for wearing apparel, are dutiable as articles composed in chief value of beads at the rate of 60 per cent ad valorem under paragraph 421, tariff act of 1909, and not at the rate applicable to the material of which such beads are composed.-G. A. 5878 (T. D. 25891) and G. A. 5818 (T. D. 25695) followed. (T. D. 31541-G. A. 7215; Apr. 28, 1911.) (Appealed:) The phraseology of paragraph 421, tariff act of 1909, relative to beads and spangles, discloses a substantial change from the language in the former law relating to the same subject matter; and it appearing the importation under consideration is of beads on strands of a permanent kind designed for use as embroidery just as imported, they will be deemed dutiable conformably to the requirements of that paragraph at the rate of 60 per cent ad valorem. Littauer v. United States (No. 676), United States Court of Customs Appeals, November 22, 1911. Appeal by the importer from Board of United States General Appraisers, G. A. 7215 (T. D. 31541). Decision affirmed. (T. D. 32050; Nov. 22, 1911.) Beams containing spun silk. (See Coverings.) Beans. Dry, in tins Not hermetically sealed: Ordinary dry, white beans put up in cylindrical tin cans, not hermetically sealed, of a capacity of 4 to 6 gallons, and containing from 20 to 30 pounds of beans, are not dutiable under paragraph 199, tariff act of 1913, as "beans * prepared or preserved, or contained in tins, jars, bottles, or similar packages," but under paragraph 197 as "beans, not specially provided for, 25 cents per bushel of 60 pounds." * * * * * Large tins-Ejusdem generis: Tins of a capacity of 4 to 6 gallons are not ejusdem generis with "tins, jars, bottles, or similar packages" mentioned in paragraph 199, tariff act of 1913. (T. D. 36034-G. A. 7836; Dec. 30, 1915.) Green pod Green pod beans, cut or sliced, packed in salt or brine, in casks or kegs, dutiable at the rate of 2 cents per pound under paragraph 251, tariff act of 1909. (T. D. 33210; Feb. 15, 1913.) Beasley locks. Beasley registering locks discontinued for use in customs service for securing cars and compartments. (T. D. 33447; May 22, 1913.) Beaver strips. Beaver strips used for making women's hats are not articles of wearing apparel partly or wholly manufactured, but are furs prepared for use as material, and held to be subject to duty at the rate of 35 per cent ad valorem under the provisions of paragraph 439, tariff act of 1909. (T. D. 30990—G. A. 7109; Oct. 17, 1910.) Beer. Instructions as to gauging of beer imported in barrels or casks. (T. D. 29929; Aug. 2, 1909.) Quantity Question of fact: The quantity of beer imported is to be determined as a question of fact by a preponderance of the evidence. Measurement of 63 per cent of beer imported during a certain period does not furnish sufficient data from which to determine the amount imported, when traversed by creditable proof and when contrary to return of the Government gauger acting under reasonable regulations. (T. D. 33303—G. A. 7452; Mar. 25, 1913.) (Appealed:) |