4 Ct. Cust. 446 | C.C.P.A. | 1913
delivered the opinion of the court:
H. Bayersdorfer & Co., of Philadelphia, Pa., dealers in and importers of florists’ supplies, imported at that port a quantity of
438. Feathers and downs of all kinds, including bird skins or parts thereof with the feathers on, crude or not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for in this section, twenty per centum ad valorem; when dressed, colored, or otherwise advanced or manufactured in any manner, including quilts of down' and other manufactures of down, and also dressed and finished birds suitable for millinery ornaments, and artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section, sixty per centum ad valorem; boas, boutonnieres, wreaths, and all articles not specially provided for in this section, composed wholly or in chief value of any of the feathers, flowers, leaves, or other materials or artiples herein mentioned, sixty per centum ad valorem.
The importers protested and, decision having been rendered against them by the Board of General Appraisers, appealed to this court. Their claim here urged is that the merchandise is properly dutiable at 25 per cent ad valorem as cut flowers, preserved, under paragraph 263 of said act, which may be quoted as follows:
263. Orchids, palms, azaleas, and all other decorative or greenhouse plants and cut flowers, preserved or fresh, twenty-five per centum ad valorem; lily of the valley pips, tulip, narcissus, begonia, and gloxinia bulbs, one dollar per thousand; hyacinth, astilbe, dielytra, and lily of the valley clumps, two dollars and fifty cents per thousand; lily bulbs and calla bulbs, five dollars per thousand; peony, Iris Ktempferii or Germánica, canna, dahlia, and amaryllis bulbs, ten dollars per thousand; all other bulbs, bulbous roots or corms which are cultivated for their flowers or foliage, fifty cents per thousand.
Appellants have invoked the rule of long-continued customs practice supplemented by legislative approval. • The court is of tire opinion, however, that there hás not been here such long-continued or uniform ’practice as will sustain that contention, and that the variations in language between the tariff acts of 1897 and 1909 as to the particular subject matter preclude application of the rule of legislative interpretation or adoption. Rossman v. United States (1 Ct. Cust. Appls., 280, 283; T. D. 31321) ; Ahlbrecht & Son v. United States (2 Ct. Cust. Appls., 471, 473; T. D. 32226).
The only witness called was one of the importing firm, who stated of the articles in question as follows:
Q. How, if at all, do those differ from the natural immortelles V — A. They are dyed and prepared, that is all.
Q. Can you say whether or not this dyeing tends to preserve the merchandise? — A. It preserves them in such a way that they won’t fall. * * *
Q. The immortelle is a flower, Isn’t it? — A. Yes, sir.
Q. And it has been dyed? — A. Yes, sir.
By Mr. La ween cb. It is a natural flower? — A. That is right; a preserved natural flower.
All of these provisions, however, attest dye as a material within tariff cognizance, which it is in fact, being held in solution and through that medium combined with and made a part of different articles of merchandise. Indeed, it is not a strange or unreasonable rule of tariff laws that factors of a rate do not exist at all in the article as imported, but, having been used in its manufacture, have disappeared entirely as a material, leaving, however, the effect valuable and dutiable as such produced by a previous presence. For example, in paragraphs 20 and 559, as affected by their provisos, it is provided that where alcohol is used in the preparation only of articles, though disappearing from the materials as imported, it
Affirmed.