Denver, Colo., dealers in blasting materials for mining purposes, and from the evidence it appears that these fuses, which come generally in rolls of 50 feet, are used for blasting purposes in mines, the end of a fuse being put into a detonator or fulminating cap which is filled with a fulminate. The fuse is lighted and sets off a detonator or fulminating cap, which in turn fires the blast.

It is manifest from the above and from the definition of "fulminate" that the fuses here in question are not fulminates, and are, of course, not fulminating powders. The importer's contention, however, is based on the words "and like articles" in paragraph 421, and the testimony is largely devoted to showing that the fuses are used in connection with the fulminates and fulminating powder. The affidavit above referred to states that "fulminates and fuse have a common use as adjuncts to blasting, both being conjointly used. Fulminates and fuse have the same close similarity and relation in substance and use, as may be found, for instance, in table knives and forks, in coats and vests," etc. We fail to see, however, how the fact that a fuse is used in blasting operations can bring it within the same category as fulminates and fulminating powder for dutiable purposes. While both articles are used conjointly, each one of them has a separate and distinct use, and neither could be used in place of the other. If the importer's theory were correct, the electrical appliances frequently used to set off blasts might with equal propriety be classified under this paragraph. We are of the opinion that the term "and like articles" is limited in its application to such articles as are of the same inherent nature as fulminates and fulminating powders, and is not intended to apply to such as might be used in connection with those articles. This view was taken by the Board in G. A. 2684 (T. D. 15158), where blasting caps or detonators were held not to be dutiable under paragraph 439, act of October, 1890, which was in the same language as paragraph 421 of the present act. The Board in that case held that the caps were dutiable as manufactures of metal, there being no specific provision for such articles in the act under discussion.

Reference is made to T. D. 6213, where the Treasury Department, in a decision dated March 3, 1884, held that safety fuses were not dutiable under a provision in the act of 1883, precisely similar to the provision in the present act, which ruling has been uniformly followed up to this time.

We find

1. That the fuses in question are not fulminates, fulminating powder, or like articles.

2. That they are composed in chief value of gutta-percha.

The protest is accordingly overruled and the decision of the collector affirmed.

(24157-G. A. 5259.)

Metal thread..

Articles described as "cordonnet," "filé or," "washable gold thread," or "wash gold thread," composed of 3 metal threads twisted together, each of such component metal threads being composed of a cotton thread wrapped around with fine tinsel wire, and such component thread being known commercially as "metal thread" and also as 66 cordonnet," are dutiable as metal threads at the rate of 5 cents per pound and 35 per cent ad valorem under paragraph 179, act of July 24, 1897, and not dutiable as articles composed of metal threads.

Before the U. S. General Appraisers at New York, January 13, 1903.

In the matter of the protests, 83676 f, etc., of Goldberg & Co. et al., against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain merchandise, imported per the vessels and entered on the dates named in the schedule.

Opinion by FISCHER, General Appraiser.

The merchandise here in question was assessed for duty as articles made wholly or in part of metal threads, at 60 per cent ad valorem, under paragraph 179, act of July 24, 1897, and is claimed to be dutiable as "metal thread" at 5 cents per pound and 35 per cent ad valorem under the same paragraph and act.

We find from the evidence and samples in the case—

1. That the articles described in the invoices as "cordonnet," "filé or," "washable gold thread," or "wash gold thread," are composed of 3 metal threads twisted together, each of such component metal threads being composed of a cotton thread wrapped around with a tinsel wire.

2. That the articles under protest are generally known in commerce as "three-ply metal thread," and also as "cordonnet," and have been so known for many years; that they are sufficiently small to be reasonably called a thread as distinguished from a cord, and that they are used in embroidery in the same manner as thread.

3. That each of the three threads composing the articles described as stated in our first finding is commercially known, when separate, as a metal thread, and that the merchandise under protest is therefore an article composed of metal threads.

While the articles are composed of metal threads, they are also commercially known as metal thread, and therefore fall within the specific provision for metal thread at 5 cents per pound and 35 per cent ad valorem under paragraph 179, as claimed in the protest. The fact that they are commercially known as "cordonnet" is not a sufficient reason to take them out of the provision for metal thread, inasmuch as one of their general commercial names is metal thread. (Batterson v. Magone, 48 Fed. Rep., 289-292.)

The protests are sustained and the decisions of the collector reversed.

(24158-G. A. 5260.)

Metal thread.

Single flat tinsel wire crinkled, and articles composed of two fine flat tinsel wires, each of which is crinkled, and the two being twisted loosely together, the articles being commercially known as crinkled lame, are dutiable as tinsel wire, lame or lahn, at the rate of 5 cents per pound, under paragraph 179, act of July 24, 1897, and not at 5 cents per pound and 35 per cent ad valorem as metal thread.

The term "metal thread" is a commercial term used to designate an article made by twisting a thread of cotton and silk with a strand of tinsel wire, lame or lahn, and does not include any article composed wholly of metal.

Before the U. S. General Appraisers at New York, January 13, 1903.

In the matter of the protests, 83164, 85310, 87415, and 89286 f, of Bloom & Mayer, A. & H. Veith, and Siegman & Weil, against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain merchandise, imported per La Touraine, New York, Kon. Luise, Lahn, and entered November 7, 1900, February 3, February 8, and February 23, 1901.

Opinion by FISCHER, General Appraiser.

Duty was assessed upon the merchandise here in question at 5 cents per pound and 35 per cent ad valorem under the provision for "metal thread" in paragraph 179, act of July 24, 1897, and at 60 per cent ad valorem under the provision for "manufactures of lame" in the same paragraph. The protests claim that it is dutiable at 5 cents per pound under the same paragraph as tinsel wire, lame or lahn.

We find as facts

1. That the merchandise described in the invoice covered by protest 83164 ƒ as 11905 grammes tinsel thread" is a single flat tinsel wire crinkled.

2. That the merchandise covered by protest 85310 f and described in invoce No. 15132 as "Lot R or faux," by protest 87415 f, invoice Item 2039 gf, and by protest 89286 f, contents of cases 107 and 108, consists of two fine flat tinsel wires, each of which is crinkled, and the two twisted loosely together.

3. That the term "metal thread" is a commercial term which has been generally used for many years to designate an article made by twisting a thread of cotton or other vegetable fiber or silk with a strand or strands of tinsel wire, lame, or lahn, and does not include any article composed wholly of metal; that the articles here in question are known commercially as crinkled lame.

The fact that the invoice in 83164 ƒ describes the merchandise as "tinsel thread" is not controlling, it being shown by testimony in many cases before the Board that it is not metal thread according to general trade usuage. (In re Crowley, 55 Fed. Rep., 283.)

The protests are sustained. (Note Wolff v. United States, 71 Fed. Rep., 291.)

(24159-G. A. 5261.)

Undecorated fire brick weighing more than 10 pounds.

Undecorated fire brick weighing more than 10 pounds each, and designed for linings for coke ovens, are dutiable under paragraph 87, tariff act of 1897, at the rate of $1.25 per ton, as assimilating, under section 7 of said act, to undecorated fire brick weighing not more than 10 pounds each; and not dutiable under paragraph 97 of said act as assimilating to fire brick weighing more than 10 pounds, which are susceptible of decoration.-In re Solvay Process Company (G. A. 4430; T. D. 21083) and In re Wing (G. A. 5184; T. D. 23890) overruled; Wing v. United States (suit 3336) followed.

Before the U. S. General Appraisers at New York, January 13, 1903. In the matter of the protests, 54779 f, etc., of the Solvay Process Company et al., against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain merchandise, imported per the vessels and entered on dates named in the schedule.

Opinion by SOMERVILLE, General Appraiser.

The merchandise consists of undecorated fire brick, designed for linings for coke ovens and weighing more than 10 pounds each. They were classified under paragraph 97, tariff act of 1897, as articles composed of earthy substances dutiable at the rate of 35 per cent ad valorem. The protestants contend that the articles are dutiable under paragraph 87 of said act at the rate of $1.25 per ton, as assimilating, under section 7 of said act, to "fire-brick, weighing not more than ten pounds each, not glazed, enameled, ornamented, or decorated in any manner."

Similar merchandise was covered by In re Solvay Process Company (G. A. 4430; T. D. 21083), and there held by the Board to be dutiable under said paragraph 97, as classified by the collector in these cases.. Subsequently, the courts having held that said paragraph 97 related directly only to articles that are practically susceptible of decoration (note In re Strauss, G. A. 4921, T. D. 23028, and cases there cited), the Board, in the case of In re Wing (G. A. 5184; T. D. 23890), reconsidered the question and held the merchandise, by virtue of said section 7, to be dutiable under paragraph 97, as assimilating to the articles there enumerated. This conclusion rested on the fact that under Dingelstedt v. United States (91 Fed. Rep., 291; 33 C. C. A., 395), fire brick, susceptible of decoration and weighing more than 10 pounds, would be dutiable under paragraph 97. The Board was of opinion that merchandise like that in question bears a stronger similitude to such fire brick than to the undecorated fire brick weighing not more than 10 pounds, which are provided for in paragraph 87.

On appeal by the importers to the circuit court for the southern district of New York, that court (per Townsend, J.) reversed the decision of the Board in Wing v. United States (suit 3336, not yet reported, decided November 10, 1902), and sustained the contention. of the importers, which is stated above. The Government has now

acquiesced in the decision of the circuit court. The following extract is made from the opinion of the court:

Counsel for the Government relies upon the decision of the circuit court of appeals in the case of Dingelstedt v. United States (91 Fed. Rep., 112; 33 C. C. A., 395), in which the court holds that said paragraph refers to articles which are susceptible of decoration. It is admitted that these articles are not susceptible of decoration, but that they are, in fact, fire brick similar to those weighing not more than 10 pounds. Inasmuch as both paragraphs (87 and 97) refer to articles designed for, or capable of, decoration, the controlling question would seem to be whether the articles are similar to either of the articles named in said paragraph. It must be held that they are more similar to fire brick weighing not more than 10 pounds each. This conclusion is strengthened by the fact that paragraph 97 only covers articles not specially provided for, while paragraph 87 contains no such clause.

Following the decision of the circuit court, we sustain the protests and reverse the decision of the collector, with instructions to reliquidate the entries accordingly.

(24160-G. A. 5262.)

Etched glass (thermometers).

1. To bring articles of etched glass within paragraph 100, tariff act of 1897, providing for "articles of glass * *

rated or ground,

*

*

*

*etched,

*

*

*

or otherwise ornamented, decoand any articles of which such glass is the component material of chief value," the etching must amount to an ornament or decoration. 2. It is held accordingly that thermometers of glass and metal (mercury), glass being the component material of chief value, on which are etched a scale of degrees and the name and place of business of the makers of the articles, the etching being purely of a utilitarian and practical character, are not dutiable under said paragraph 100, but are dutiable under paragraph 112 of said act, as manufactures of which glass is the component material of chief value, not specially provided for.— In re Meyer Brothers Drug Company, G. A. 4223 (T. D. 19805) overruled; In re Borgfeldt, G. A. 4073 (T. D. 18916); In re Masson, G. A. 4675 (T. D. 22081); Koscherak v. United States (98 Fed. Rep., 596; 39 C. C. A., 166), and United States v. Borgfeldt (suit 2757, no opinion) followed.

Before the U. S. General Appraisers at New York, January 13, 1903. In the matter of the protest, 26634 ƒ, 9860, of the R. Hoehn Company, against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain thermometers, imported per Lucania, and entered August 31, 1897.

Opinion by SOMERVILLE, General Appraiser.

The merchandise consists of clinical thermometers composed of glass and metal (mercury), glass being the component material of chief value. They are etched in the usual manner, so as to exhibit a scale indicating degrees of temperature. The etched portion is painted or colored black in order to render the scale clearly visible. The name and place of business of the makers of the articles appear, similarly etched.

The thermometers were assessed for duty at the rate of 60 per cent