MORRIS EUROPEAN & AMERICAN EXPRESS CO. v. UNITED STATES

MORRIS EUROPEAN & AMERICAN EXPRESS CO. v. UNITED STATES. (Circuit Court, S. D. New York. December 13, 1906.) No. 4,141. Customs Duties — Classification—Slabs of Mother-of-Peare — “Manufactures.” Tariff Act July 24, 1897, c. 11, § 1, Sehe'dule N, par. 450, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1678], covering “manufactures” of mother-of- • pearl, held to include motber-of-pearl made into slabs by cutting or grinding,’ wbicb are designed for use in tbe manufacture of knife bandies and similar articles. On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,176 (T. D. 36,799), relating to importations at the port of New York. Tbe material in question was classified under the provision in Tariff Act July 24, 1897, e. 11, § 1, Schedule N, par. 450, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1678], for “manufactures” of motber-of-pearl. Tbe character of tbe merchandise and tbe Board’s findings thereon appear from tbe following excerpt from tbe Board^s opinion: “SHARRETTS, General Appraiser. These protests relate to motber-of-pearl made into slabs by cutting or grinding, designed for use in tbe manufacture of bandies for knives, button hooks, and similar articles. * * * Tbe representative of tbe importers testified that tbe merchandise bad been subjected to the process of grinding for tbe purpose of removing tbe superfluous material that bad no merchantable value, after wbicb it was further cut and ground to bring it to tbe condition in wbicb imported. These processes of manufacture have enhanced the value of tbe mother-of-pearl, uncut, from wbicb tbe slabs have been formed; tbe latter having a new name and a specific purpose of use.” On tbe authority of a former decision (G. A. 1,473; T. D. 12,922), which was affirmed in Re Russell Cutlery Co. (C. C.) 56 Fed. 221, tbe Board held that tbe articles were “manufactures” of motber-of-pearl and had been properly classified as such. Tbe importers’ contention, as stated in their application for review of tbe Board’s decision, was that the slabs in question should; have been held dutiable under section 6 of said act (30 Stat. 205 [U. S. Comp. St 1901, p. 1693]), either as unenumerated unmanufactured articles or as un-enumerated articles partially manufactured. Percy W. Crane, for importers. D. Frank Lloyd, Asst. U. S. Atty. [MAJORITY — HAZEL, District Judge.] HAZEL, District Judge. Decision affirmed.