Publication: Western Electrician
Chicago, IL, United States
Customs Classification of Porcelain
The question of the correct classification for the assessment of duty on porcelain insulators has been brought to the attention of the United States Board of General Appraisers in the matter of a protest entered with that body by George W. Davenport against an assessment of duty on an importation of these articles by the collector of customs for the port of Niagara. The insulators covered by the protest were found to be each 6 3/4 inches in height, to weigh 8 3/4 pounds, and although made in one piece were in the form of two truncated cones superimposed, the top thereof being a mushroom-shaped head 3 1/2 inches in diameter, slotted to support a heavy conductor for electric current. The diameter of the upper cone across its base was given as seven inches, that of the lower one at 6 1/2 inches. The base of the insulator was concave, and centrally extended upward through both cones was a cylindrical hollow, molded on the interior surface of which was a female thread. These insulators were coated with a single glaze for the purpose of preserving them from disruption by frost, as they are intended for outdoor service on tall poles in situations where they are exposed to the action of the weather. In the character of this glaze they were found, by the board, to be identical with the carmelite ware previously passed upon by the board, and held to be dutiable at 55 per centum ad valorem under provisions of paragraph 96, of the present tariff. On the authority of that decision the board ruled, in the present instance, that the collector was incorrect in assessing duty at 60 per centum ad valorem, and that the protest asking for an assessment at 55 per cent. was to be sustained.
|Date completed:||March 17, 2009 by: Bob Stahr;|