(9915.)

Circular.-Hat materials.

TREASURY DEPARTMENT,

Office of the Secretary,

Washington, D. C., March 11, 1890.

To Collectors and other Officers of the Customs:

The following report of the Special Conference of Appraisers recently held in New York City, for the purpose of consultation as to the prac tical operation of the decision of the United States Supreme Court in the case of Robertson vs. Edelhoff, is published for your information. GEORGE C. TICHENOR,

Assistant Secretary.

Report of the Conference of Local Appraisers, held at the port of New York, February 24 to March 1, 1890, inclusive, on the subject of hat materials.

SIR: In accordance with the Department's letter of February 13. 1890, signed by the Hon. George C. Tichenor, Assistant Secretary of the Treasury, in which it was held that in view of the magnitude of the interests involved and of the importance of establishing a uniform practice in the reliquidation of entries, under the decision of the United States Supreme Court, in the case of Robertson vs. Edelhoff, relating to the dutiable character of certain hat materials, it was deemed expedient that the appraisers at the ports of New York, Boston, Philadelphia, Baltimore, and Chicago should meet in conference at the appraiser's office, New York, at 12 o'clock noon, February 24, 1890, for the purpose of agreeing upon a practice to be followed under said decision, with instructions to forward their conclusions in writing to Deyour partment for the information of all concerned, I have the honor to submit the following report:

*

By order of the Department, we have been instructed to agree upon a practice, in order to secure uniformity at all ports, a desideratum that has not been accomplished during the past seven years; but appreciating the absolute necessity of now finally reaching a unanimous conclusion, the Board deemed it advisable to consult with the leading importers and manufacturers in New York and neighboring cities, having in view the counter opinions of manufacturers and importers, since they were of the opinion that such a course would tend in a measure to reconcile those whose claims were partially if not wholly disallowed, and in many instances obviate further litigation.

In arriving at a unanimous conclusion, the Conference of Appraisers, recognizing the fact that the refund of duties will largely inure to the benefit of foreign manufacturers, and in no instance to the consumers, who have in all cases paid the excess of duties in an enhanced valuation, have strenuously demanded that the principal use of the articles considered must be presumptively shown to have been for trimming, ornamenting, or making hats, etc., before advising that they had been erroneously rated for duty at 50 per cent. Still with this point in view, we have recognized that an actual knowledge or proof of the chief use of any of the hundreds of articles considered could not be arrived at, and in order that further contests as far as practicable be obviated, the Conference has accepted the views of the importers and manufacturers where they have united in an opinion as to the vital facts of the case.

The Conference would recommend that retained samples in the appraiser's department, or samples which have been accepted by appraisers furnished by importers covering the classification of all merchandise upon appeal, must be furnished, together with the sworn testimony of the importer that the sample truly and fairly represents the merchandise, and that the said merchandise was imported chiefly for making or ornamenting hats, bonnets, or hoods.

The following schedule designates the articles which, in the opinion of the Conference of the Appraisers, are chiefly used in making or ornamenting hats, etc., and they have been subdivided into classes 1, 2, 3, as follows:

Ribbons which by decisions of the United States Supreme Court are covered by the provisions of paragraph T. I., 448, under the term "Trimmings."

Laces, one of the eight enumerations contained in paragraph 448. Piece goods not commercially known as trimmings.

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SCHEDULE OF ARTICLES.

Class 1.-Ribbons commercially known as trimmings.

All ribbons of silk and silk and cotton; silk, chief value from twenty lines to sixty lines inclusive, except gauze ribbons.

Gauze ribbons of every description.

Satin back velvet ribbons.

Hat-bands.

Class 2.-Laces specially enumerated in paragraph 448.

Fancy colored laces (excepting all black), not exceeding sixty-five lines in width, of which silk is the component of chief value.

Class 3.-Piece goods known as millinery materials but not commercially known as trimmings (in the condition in which imported), but conceded to be intended chiefly for making and ornamenting hats, etc., comprising:

Plain velvets not exceeding 18 inches in width.

Cotton-back satins, not exceeding 24 inches in width or valued at not exceeding 4 francs per meter, subject to trade discount.

Millinery gauzes, except veilings.

Very respectfully,

THAD. S. SHARRETTS,

Recorder.

Hon. WILLIAM WINDOM,

Secretary of the Treasury, Washington, D. C.

(9916.)

Drawback on materials used in construction of small vessels exported on board of another vessel.

TREASURY DEPARTMENT, March 11, 1890.

SIR: The Department is in receipt of your letter of the 17th ultimo, relative to certain entries filed by Mr. A. Crawford for allowance of drawback under the provisions of section 17 of the act of June 26, 1884 (Synopsis 6424), on the imported materials used in the construction of certain two small vessels built for foreign account and exported.

Referring to the Department's instructions to you of November 29, 1887, in the case of a large vessel which sailed for a foreign port after having been constructed in part from imported materials, you state that in the present case all the proofs required by said instructions have been produced, with the exception that, as these small vessels have no

1

masters, a master's certificate can not be produced, and you submit the question whether they are entitled under the circumstances to the privilege conferred by said section.

In reply, you are informed that, in view of the wording used in the statute, viz, "such vessels when exported," the Department is of opinion that the master's certificate need not be required in cases of small vessels exported on board of another vessel.

You are therefore hereby authorized to liquidate the entries submitted with your letter of the 28th of January last and returned herewith, upon the evidence produced.

TREASURY DEPARTMENT, March 12, 1890.

SIR: The Department is in receipt of your letter of the 21st ultimo, submitting the appeal (9562x) of Messrs. Schulze-Berge & Koechl from your assessment of duty, at the rate of 35 per cent. ad valorem, on certain thio-cromogen, imported by them per Westernland, October 31, 1889.

The appellants claim that the article in question is either exempt from duty under the provision in T. I., 594, for "Acids used for medicinal, chemical, or manufacturing purposes," or dutiable at the rate of 10 per cent. ad valorem as "extracts and decoctions of dye-wood," etc., directly or by assimilation, under T. I., 84, at the rate of 20 per cent. ad valorem; as a preparation of coal-tar, under T. I., 83, or at the rate of 25 per cent. ad valorem as a color, under T. I., 87, or as a chemical compound, under T. I., 92.

The appraiser reports that upon chemical analysis the article was found to be a coal-tar color.

Your assessment of duty thereon under the provision in T. I., 82, for "All coal-tar colors or dyes, by whatever name known," is therefore affirmed.

Respectfully yours,

GEORGE C. TICHENOR,

Assistant Secretary.

COLLECTOR OF CUSTOMS, New York, N. Y.

(9562 x.)*

(9918.)

Parchment-Skins, dressed and finished for drum-heads, not dutiable as.

TREASURY DEPARTMENT, March 12, 1890.

SIR: The Department is in receipt of your letter of the 26th ultimo. submitting the appeal (9803 x) of Messrs. R. F. Downing & Co. from your assessment of duty, at the rate of 25 per cent. ad valorem, on certain parchment (so-called), imported by them per Gellert, November 18, 1889, and claimed to be exempt from duty under the provision for "Parchment" in T. I., 755.

The appraiser reports that the merchandise consists of calf-skins, dressed and finished, and intended for use as drum-heads; that it was classified for duty, at the rate of 25 per cent. ad valorem, as "parts of musical instruments," but that, in view of Department's decision of December 30, 1889 (Synopsis 9786), it was properly dutiable at the rate of 20 per cent. ad valorem, under the provision in T. I., 461, for "skins. dressed and finished."

The skins in question, not being the parchment of commerce, which consists of the skins dressed and prepared for writing upon, the claim of the appellants that they are exempt from duty as parchment is re. jected.

Under the alien contract-labor law the exemption of domestic servants is held to apply to such as are imported with their employers.

TREASURY DEPARTMENT, March 12, 1890.

SIR: The Department received your letter of the 5th instant, inclosing a letter from the secretary of the bureau of immigration of the State of Florida (composed of the governor, secretary of State, and commis sioner of agriculture and immigration), in which he says that he has given the following answer to an inquiry in regard to the legality of importing servants from Norway and Sweden, viz:

The bureau of immigration, or as secretary and acting for the bureau, I will assure you that 1,000 good intelligent servant girls will be placed