(15194.) Vessels temporary warehouses for cargoes not discharged or entered under act of August 28, 1894. [Telegram.] TREASURY DEPARTMENT, August 27, 1894. Vessels with cargo not discharged nor entered for consumption may be made vessel warehouses temporarily for such goods as shall be entered to-day in bond. (6333 g.) COLLECTOR OF CUSTOMS, New York. J. G. CARLISLE, Secretary. (15195.) Metal match boxes, classification of, under act of October 1, 1890-Question of fact, whether box is unusual covering or not, to be determined in each case under decision of court-On appeal of Jno. A. Slattery. TREASURY DEPARTMENT, August 27, 1894. SIR: The Department is in receipt of a copy of the decision rendered by the U. S. circuit court for the southern district of Ohio in the matter of the appeal, under section 15 of the act of June 10, 1890, of John A. Slattery, from the decision of the Board of General Appraisers, involving the dutiable classification of certain match boxes, imported at your port in May, 1892, from England, which suit resulted in a verdict in favor of the importer. The boxes, it appears, were classified by the surveyor as unusual coverings under section 19 of the act of June 10, 1890. The importer. claiming that the same were usual and necessary coverings, and, therefore, free of duty, carried the question to the Board of General Appraisers (G. A. 860, Synopsis 11869), where the decision of the suveyor was affirmed; whereupon the importer appealed to the court with the result aforesaid. The decision of Judge Sage, of the U. S. circuit court for the southern district of Ohio, is as follows: The surveyor at Cincinnati assessed duty under section 19 of the act of June 10, 1890, upon certain match boxes which were claimed by the importers to be only holders, and the usual and necessary coverings for a quantity of matches imported, and not dutiable. This assessment was confirmed by the general appraisers, and the question is now before the court on appeal. It appears from the testimony taken under the appeal that the goods were imported from Bryant & May, Limited, London, by the appellant. Some of the boxes which contained the matches are of wood or paper and some of tin. The testimony is that the principal use of the metal boxes is for safety; that if a match contained in a wooden or paper box should be ignited, the entire box would probably burn, and possibly set fire to anything it might come in contact with, while a tin box would smother a starting conflagration. Instances are given where a part of the matches in tin boxes were burnt, while the remainder were intact in the same box. It is further in testimony that tin boxes protect from dampness more effectually than wood or paper boxes, and that there is nothing unusual in form or quality of the tin boxes in which the matches in question were imported, and that they have no other use than as a covering for the matches. It also appears that such boxes have been used for the covering of matches imported into the United States for many years, one witness specifying that to his knowledge they have been so imported and offered for sale for eight years last past. I find the facts to be in accordance with this testimony, and that the metal boxes used in this instance are not unusual articles or forms, nor were they designed for use otherwise than in the bona-fide transportation of such matches to the United States. It is not practicable to transport matches, especially by water, in large quantities in bulk, because of the great danger of fire. The matches involved in this case are of high grade and quality, and it appears, further, from the testimony that they are usually sold in England in the same kind of boxes as those in which they were shipped to this country. Upon authority of Obertueffer v. Robertson (116 U. S., 499) and Magone v. Rosenstein (142 U. S., 604) the finding and order of the general appraisers is reversed and the appeal is sustained. Upon submitting the matter to the U. S. Attorney-General, under section 15 of the act of June 10, 1890, that officer advises this Department that the judgment of the circuit court should stand, the writ of error taken to the circuit court of appeals having been dismissed by that court for want of jurisdiction. In view of the above, you are hereby authorized to take measures looking to the payment of said judgment, and such decision may be applied generally to all cases where the parties have duly protected their rights by protest, institution of suit, etc., and where it shall appear that the merchandise involved is identical in character with that covered by the suit in question. You will be governed accordingly. Circular.-Schedule A.-Classification for monthly statements of foreign commodities imported or brought into the United States. TREASURY DEPARTMENT, August 28, 1894. To Collectors and other Officers of the Customs: 1. The following schedule exhibits the classification of articles prescribed for monthly statements of foreign commodities brought into the country, required to be rendered by collectors of customs to the Bureau of Statistics of this Department, and will govern in the classification of such commodities from and after August 28, 1894, superseding prior schedules on this subject. 2. Attention is called to the provisions of law and customs regulations controlling the preparation of the statistical returns under this schedule. LAW AND REGULATIONS. 3. The kinds and quantities of all imported articles, free from duty, shall be ascertained by entry, made upon oath or affirmation by the owner, or by the consignee or agent of the importer, or by actual examination where the collector shall think such examination necessary; and the values of all such articles shall be ascertained in the same manner in which the values of imports subject to duties ad valorem are ascertained. (Customs Regs. 1892, art. 1265.) 4. The values of all imported articles subject to specific duties shall be ascertained in the manner in which the values of imports subject to duties ad valorem are ascertained. (Customs Regs. 1892, art. 1265.) 5. The values of imported merchandise, subject to ad valorem rates of duty and duty imposed upon and regulated in any manner by the value thereof, shall be "the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States, in the principal markets of the country from whence imported, and in the condition in which such merchandise is there bought and sold for exportation to the United States, or consigned to the United States for sale, including the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States." (Section 19 of the act of June 10, 1890, and Customs Regs. 1892, art. 1266.) 6. In determining, for statistical returns, the values of imported commodities, care should be taken to add to the foreign market value of free merchandise and merchandise subject to specific rates of duty, as well as to merchandise subject to ad valorem rates of duty, the values of the coverings, and other costs, charges, and expenses, required by the act of June 10, 1890, to be added to the actual market value or wholesale price of such merchandise in the principal markets of the country whence imported. (Customs Regs. 1892, art. 1267.) 7. The accounts of the commerce of the United States with foreign countries shall comprehend and include, in tabular form, the quantity, by weight or measure, as well as the amount of value, of the various articles of foreign commerce, whether dutiable or otherwise. (R. S., 3336, and Customs Regs. 1892, art. 1270.) 8. Collectors will make a preliminary examination of all import entries * * * of merchandise, and when found inaccurate or incomplete, either in the description of articles or in omitting proper quan tities or values, or for any error apparent on the face of the entry, ** * will require the correction thereof before completing the entry. (Customs Regs. 1892, art. 1273.) 9. For statistical purposes, the date of entry will be regarded as the date of importation of merchandise. (Customs Regs. 1892, art. 1275.) 10. In the expression of quantities and values in returns, other than of imports for consumption, fractions of one dollar less than fifty cents. will be rejected, and those of fifty cents and upward will be counted as one dollar. A like rule will apply to fractions of weight and measure. (Customs Regs. 1892, art. 1276.) 11. Collectors will consider the country in which imported merchandise was invoiced as the country whence the same was imported into the United States; and will direct that all entries of imported merchandise shall indicate both the country and place where the invoice was dated, and the country and port whence the final shipment to the United States was made, together with the nationality and motive power of the vessel in which the same was brought to the first port in the United States. (Customs Regs. 1892, art. 1280.) S. WIKE, Acting Secretary. SCHEDULE A. Schedule exhibiting the classification of commodities prescribed for all monthly statements [on Forms Nos. 1, 3, 4, 7 and 9] of foreign commodities brought into the United States, required to be rendered to the Bureau of Statistics by collectors of the customs. No. of class. 1234 16780 All other, including fowls... Articles, the growth, produce, and manufacture of the United States, returned: Spirits, distilled.. All other........ Art works. Proof gall. Ton (of 2,240 lbs.) Cord. Asphaltum or bitumen, crude.. 11 Books, music, maps, engravings, etchings, photographs, and other printed matter, not elsewhere specified. Bristles, crude, not sorted, bunched, or prepared (see Class 292) Lb. a From countries which do not impose duty on similar imports from the United States. No. of class. Classes of commodities. MERCHANDISE FREE OF DUTY-Continued. Unity of quantity. Chemicals, drugs, and dyes, not elsewhere specified: Lb. Lb. 14 42 Diamonds, miners', glaziers', and engravers', not set, and 43 Farinaceous substances and preparations of (sago, tapioca, Feathers and downs, crude, not dressed, colored, or manufac- Fertilizers: Guano Phosphates, crude or native .... 44 45 46 Ton (of 2,240 lbs.) Lb. Lb. Furs and fur skins, undressed; and dressed, suitable only for hatters' furs...... |