(15243—G. A. 2736.)

Filtering masse.

Before the U. S. General Appraisers at New York, August 11, 1894.

In the matter of the protest, 68588 a-6241, of Charles Zoller, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain "filtering masse," imported per Gera, April 19, 1894.

Opinion by WILKINSON, General Appraiser.

It is an

The merchandise is invoiced as white "filtering masse." article of a pulpy appearance, and is specially manufactured for filtering purposes. It was assessed with duty at 40 per cent under paragraph 355, N. T., and is claimed to be dutiable as chemical wood pulp, bleached, at $7 per ton under paragraph 415.

The chemist reports upon a sample submitted to the U. S. laboratory that it consists in the main of bleached cotton fiber waste from clippings. We find that the merchandise is not wood pulp, and overrule the protest.

(15244-G. A. 2737.)

Emery wheels and emery paper.

Before the U. S. General Appraisers at New York, August 11, 1894.

In the matter of the protests, 66832 a-4447 and 67285 a-5214, of Sussfeld, Lorsch & Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain emery wheels and emery paper, imported per Dania, March 6, 1894, and La Champagne, March 13, 1894.

Opinion by WILKINSON, General Appraiser.

The goods are emery wheels and emery paper. They were assessed with duty at 20 per cent and 25 per cent, respectively, and are claimed to be dutiable at 1 cent per pound under paragraph 437 and section 5, N. T.

We find as to the wheels: (1) They are unenumerated manufactured articles, and (2) they are composed of emery and cement, emery chief value.

Section 5 provides that "on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value."

We are of the opinion that the emery wheels fall within the provision quoted, and we sustain the claim that they are dutiable at 1 cent per pound under paragraph 437.

We find that the emery paper is paper, and that it is commercially known as paper. The assessment of duty thereon at 25 per cent under

paragraph 422 is affirmed.

(15245-G. A. 2738.)

Nail enamel powder and rose ointment held to be toilet preparations.

Before the U. S. General Appraisers at New York, August 11, 1894.

In the matter of the protests, 23404b-9552 and 23405b-9553, of John Wanamaker, against the decision of the collector of customs at Philadelphia, Pa., as to the rate and amount of duties chargeable on certain nail enamel powder and rose ointment, imported per Southwark, May 15, 1894.

Opinion by WILKINSON, General Appraiser.

The merchandise consists of "nail enamel powder" and "rose ointment," articles used exclusively for polishing and beautifying the nails. We find that they are toilet preparations, and affirm the assessment of duty at 50 per cent under paragraph 77, N. T.

(15246-G. A. 2739.)

Cachous, or smokers' pastiles.

Before the U. S. General Appraisers at New York, August 11, 1894.

In the matter of the protest, 67794 a-4829, of Park & Tilford, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain cachous, imported per Spain, March 8, 1894.

Opinion by WILKINSON, General Appraiser.

The goods are invoiced as "smokers' pastiles." They are small, flat, lozenge-shaped, and highly flavored cakes used to impart a pleasant odor to the breath.

We find that they are preparations used as applications to the mouth, and affirm the assessment of duty at 50 per cent under paragraph 77, N. T.

DECISIONS UNDER THE TARIFF AND NAVIGATION LAWS, ETC., SEPTEMBER, 1894.

TREASURY DEPARTMENT,

TO OFFICERS OF THE CUSTOMS:

OFFICE OF THE SECRETARY,

Washington, D. C., October 1, 1894.

The following decisions of the Department and of the Board of U. S. General Appraisers at the port of New York in the months of August and September, 1894, upon the construction to be given to acts of Congress relating to the tariff, navigation, and other subjects, are published for the information and guidance of officers of the customs and others concerned. The decisions of the Board of General Appraisers will go into effect after the expiration of thirty days from the date thereof, unless, in the meanwhile, appeal has been taken under the provisions of section 15 of the act of June 10, 1890, in which case you will be advised, and action will be suspended under such decisions until the questions involved are judicially determined. (See circular of November 15, 1890, Synopsis 10369.) S. WIKE, Acting Secretary.

(15247.)

Circular.-Pay of surfmen in the Life-Saving Service for fractional parts of a month.

TREASURY DEPARTMENT, September 1, 1894.

The following salary tables are prescribed as a rule for paying those surfmen in the Life-Saving Service who are entitled to receive compensation at the rate of $60 per month under the act approved August 3, 1894. The several superintendents and other disbursing agents will make their pay rolls and render their accounts accordingly.

Quantity of contents of packages of imported goods. Marking of, under section 5 of act of August 28, 1894.

TREASURY DEPARTMENT, September 1, 1894. GENTLEMEN: The Department has received your letter of the 28th ultimo, in which, referring to the provisions of section 5 of the new tariff act, you call attention to the impracticability of a technical compliance by you with the requirements of said section, provided it shall be held that the quantity contained in every bottle of wine must be shown by its label or mark.