1909 Tariff Act - Colored Insulators vs Insulators Colored

LATEST CUSTOMS RULINGS.

Difference Between "Colored insulators"

and "Insulators Colored."

In sustaining a protest filed by Wakem & McLaughlin, the Board of United States General Appraisers has made a decision defining the status under the tariff of "colored insulators" in contradistinction to "insulators colored." The Board finds that there is a difference which has the effect of reducing the duty 15 per cent. The goods are invoiced as glass rosettes, duty being imposed at 60 per cent, the paragraph specifying "glass colored." The importers' contention, which was sustained, claimed a rate of 45 per cent on the goods as "manufactures of glass."

The rosettes are small pieces of glass, circular in shape, and are used as channels for holding telegraph, telephone, and electric light wires in place. In other words, the rosettes serve the purpose of insulators. The glass of which these insulators are composed has been colored amber, the coloring matter being incorporated with the other ingredients of the glass in the pot before melting, and not subsequently applied. Under prior tariff acts articles of glass were not deemed to be colored within the meaning of the law if such coloring did not amount to an ornamentation or decoration, but the Tariff Act of 1909 provides for glass colored. Judge Sharretts has this to say:

"The intent of Congress is clearly expressed that if any of the processes enumerated in the paragraph has applied to articles composed wholly or in chief value of glass, irrespective of whether its application was for purposes of utility of ornamentation, a single exception to the rule being made in the case of such articles as are ground for purposes other than ornamentation, they are dutiable at the rate of 60 per cent.

"Inasmuch as every one of the processes enumerated in the provision implies work done upon the glass articles after they have been given their form as such, we must conclude that to be brought within the provision of Paragraph 98, glass articles colored must have been colored by a superadded process. The merchandise in question has been subjected to no superadded process. They are colored insulators in contradistinction to insulators colored, just as ornamental articles are not necessarily articles ornamented. We hold that the goods are dutiable at the rate of 45 per cent, ad valorem under Paragraph 109, as manufactures of glass. The protest is sustained and the decision of the Collector is reversed."

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