arations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, tooth soaps, pastes, theatrical grease paints, pomades, powders, and other toilet preparations, all the foregoing if containing alcohol, 40 cents per pound and 75 per centum ad valorem; if not containing alcohol, 75 per centum ad valorem.

Notes of Decisions

1. Dentifrice.-A dentifrice held properly assessed for duty under Act 1897, as a toilet preparation in which alcohol was used. Russman v. U. S. (C. C. N. Y. 1900) 107 F. 266.

eau

com

2. Eau de quinine.-Pinaud's de quinine tonique, held dutiable under Act 1894, as preparation for the hair, etc., and not as "alcoholic perfumery, including toilet waters, and alcoholic pounds," nor as "all compounds or preparations of which distilled spirits are a component part, not specially provided for." In re Merchandise Imported by Hoit (C. C. Mass. 1896) 75 F. 998.

3. Floral extracts.-Floral extracts, composed of about 95 per cent. of alcohol and 5 per cent. of sediment, and used in the manufacture of perfumery, held not dutiable as "alcoholic perfumery," but dutiable at the rate of $2 per gallon for the alcohol contained, and 25 per centum ad valorem, as "alcoholic compounds not otherwise specially enumerated or provided for." Fritzsche v. Magone (C. C. N. Y. 1889) 40 F. 228.

4. Muguet pomade.-See note under par. 1571.

5. Nail polish.-A preparation for polishing fingernails, held included in the phrase "other toilet preparations." Graf v. U. S. (1915) 6 Ct. Cust. App. 190.

6. Talc, powdered.-Powdered talc, to which a small quantity of boric acid had been added, and used as a toilet preparation for application to the skin, held dutiable according to that use under this paragraph, and not as ground tale under paragraph 69 Act of 1913. Roger & Gallet v. U. S. (1916) 7 Ct. Cust. App. 89.

7. Smelling salts.-Perfumed smelling salts held not dutiable as articles of perfumery. See paragraph 5.

8. Tooth soap.-Tooth soap held not dutiable as preparation used as application to the teeth. See paragraph 82.

9. Victoria cachous.-Victoria cachous (being small pellets, made in part of licorice, with a peppermint or wintergreen flavor, used by smokers and others, to sweeten the breath) held dutiable as “articles of perfumery," under the act of 1894, and not as "licorice and extracts of," or as "confectionery." Volkman, Stollwerck & Co. v. U. S. (C. C. N. Y. 1897) 84 F. 442.

Par. 63. Floral or flower waters containing no alcohol, not specially provided for, 20 per centum ad valorem; bay rum or bay water, whether distilled or compounded, 40 cents per pound and 60 per centum ad valorem.

Notes of Decisions

held, under Act 1883, dutiable as "medicinal preparations," and not as articles not "enumerated." Dodge & Olcott v. U. S. (C. C. N. Y. 1891) 130 F. 624.

1. Floral waters.-Floral waters were for other purposes not mentioned were dutiable as unenumerated manufactured articles, under the Act of 1897, rather than as "waste," Burr v. U. S. (N. Y. 1909) 167 F. 801, 93 C. C. A. 191; or as medicinal preparations, Euler v. U. S.. (C. C. N. Y. 1906) 147 F. 765.

2. Flower water.-Orange flower water and rose water, which are articles used to some extent medicinally, but chiefly

But under Act 1897, they were held not dutiable as medicinal preparations but as unenumerated manufactured articles. Euler & Robeson v. U. S. (C. C. N. Y. 1906) 147 F. 765.

Par. 64. Paris green and London purple, 15 per centum ad valorem.

Par. 65. Phosphorus, 8 cents per pound.

Par. 66. Plasters, healing or curative, of all kinds, and courtplaster, 20 per centum ad valorem.

Par. 67. Paints, colors, and pigments commonly known as artists' paints or colors, whether in tubes, cakes, jars, pans, or other forms, and not assembled in paint sets, kits, or color outfits, 40 per centum

ad valorem; paints, colors, and pigments in tubes, cakes, jars, pans, or other forms, when assembled in paint sets, kits, or color outfits, with or without brushes, water pans, outline drawing, stencils, or other articles, 70 per centum ad valorem.

Cross-References

See, also, annotations under paragraph 68.

Notes of Decisions

1. Artists' colors.-Artists' colors are ated" but as "ochre and ochre earth, umthe colors named in other paragraphs, ber and umber earths, and sienna and when of a fine grade, specially prepared. sienna earths." Imported colors, including blues, chrome green, ochre, umber, and sienna, of the fine grades and specially prepared and put up in tubes for artists' use, are dutiable under this paragraph, and not under the enumeration of other paragraphs. This case construed par. 61 and preceding paragraphs of the Act of 1890. Rich v.

U. S. (1894) 61 F. 501, 9 C. C. A. 596.
But see Thayer v. Seeberger (C. C.
Ill. 1887) 31 F. 883, holding an importa-
tion of "artists' colors," in tubes, com-
posed of ochre and umber, but elaborate-
ly prepared for that use, not dutiable
as. "colors and paints, including lakes,
whether dry or mixed, or ground with
water or oil, and not specially enumer-

Merchandise consisting of small boxes containing water colors of good quality and articles incidental to their use, designed, adapted, and used for elementary instruction in art, and used to some extent also by artists, were held not dutiable as toys under paragraph 342, Act of 1913 but as artists' paints or colors under paragraph 63. Illfelder & Co. v. U. S. (1916) 7 Ct. Cust. App. 53.

Cited without specific application.Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Act of 1913, par. 63 cited.-U. S. v. Lawrence & Co. (1920) 10 Ct. Cust. App. 177; Cheney Bros. v. U. S. (1924) 12 Ct. Cust. App. 195.

or

Par. 68. Pigments, colors, stains, and paints, including enamel paints, whether dry, mixed, or ground in or mixed with water, oil, solutions other than oil, not specially provided for, 25 per centum ad valorem.

Cross-References

See, also, annotations under paragraph 67.

1. Colors in general. 2. Bleach.

3. Cadmium sulphite.

4. Ceramic colors.

5. Chlorophyll.

6. Collins' oxide.

7. Crayons.

8. Crocus.

9. Enamel paint.

10. Flitters.

11. Gallein and coerulein. 12. Hematite iron ore.

13. Lakes.

14. Oxides of iron.

*

* *

Notes of Decisions

1. Colors in general.-The provision for "colors * * not containing quicksilbut * ver, containing lead," in. Act 1897, was held a more specific enumeration of colors containing lead than the provision for "colors not otherwise specially provided for." U. S. v. Marsching & Co. (C. C. N. Y. 1909) 177 F. 593; (1911) 1 U. S. Cust. App. 216. Likewise lakes containing lead held more specifically provided for * containing lead," under than * "lakes Act 1897, not specially provided for." U. S. v. G. Sie

"colors

* *

as

* *

were
as

gle Co. (C. C. N. Y 1909) 175 F. 885; U. S. v. Siegle (1910) 1 Ct. Cust. App. 32.

A pigment is a special kind of coloring matter, and a lake is a special kind of pigment. "Coal tar colors" then enumerates coal tar pigments and coal tar lakes (if any there' be) and this enumeration in paragraph 20, Act 1913, was held a narrower one than that of pigments and lakes generally in paragraph 63. Farbwerke-Hoechst Co. v. U. S. (1916) 6 Ct. Cust. App. 483.

A red pigment imported to be used as a color and filler, found by the appraisers not to be an ochery earth, and not commercially known as an ocher, held Vandutiable as a color, under Act 1894. degrift v. U. S. (C. C. N. Y. 1900) 107 F. 265.

2. Bleach.-Bleach containing ferrocyanide of iron held not dutiable as a color. See paragraph 1459.

Par. 69. Barytes ore, crude or unmanufactured, $4 per ton; ground or otherwise manufactured, $7.50 per ton; precipitated barium sulphate or blanc fixe, 1 cent per pound.

Notes of Decisions

Par. 70. Blue pigments and all blues containing iron ferro-cyanide or iron ferricyanide, in pulp, dry, or ground in or mixed with oil or water, 8 cents per pound; ultramarine blue, dry, in pulp, or ground in or mixed with oil or water, wash and all other blues containing ultramarine, 3 cents per pound.

Notes of Decisions

Par. 71. Bone black or bone char, blood char, and decolorizing and deodorizing chars or carbons, 20 per centum ad valorem.

Notes of Decisions

1. Blood charcoal.-Under Act 1897, see U. S. v. George Lueders & Co. (C. C. N. Y. 1906) 148 F. 398.

2. Boneblack.-Under Rev. St. § 2504, Schedule M, see Harrison v. Merritt (N.

Y. 1885) 115 U. S. 577, 6 S. Ct. 191, 29 L.
Ed. 494, reversing (C. C. 1885) 23 F. 653;
Peters v. Robertson (C. C. N. Y. 1884) 20
F. 818.

Par. 72. Chrome yellow, chrome green, and other colors containing chromium, in pulp, dry, or ground in or mixed with oil or water, 25 per centum ad valorem.

Notes of Decisions

Cited without specific application.-Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 73. Gas black, lampblack, and all other black pigments, by whatever name known, dry or ground in or mixed with oil or water, and not specially provided for, 20 per centum ad valorem.

Notes of Decisions

Cited without specific application.-Comstock & Theakston v. U. S. (1925) 12 Ct. . Cust. App. 502.

Par. 74. Lead pigments: Litharge, 21⁄2 cents per pound; orange mineral, 3 cents per pound; red lead, 24 cents per pound; white lead, 21⁄2 cents per pound; all pigments containing lead, dry or in pulp, or ground in or mixed with oil or water, not specially provided for, 30 per centum ad valorem.

Notes of Decisions

Cited without specific application.-Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 75. Ochers, siennas, and umbers, crude or not ground, oneeighth of 1 cent per pound; washed or ground, three-eighths of 1 cent per pound; iron-oxide and iron-hydroxide pigments not specially provided for, 20 per centum ad valorem.

Notes of Decisions

1. Ochery earth.-A red pigment to be used as a color held not dutiable as an ochery earth. See paragraph 68.

2. Oxide of iron.-Oxides of iron in use as a polishing powder held not dutiable

as colors and paints, etc. See paragraph 13.

Cited without specific application.Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 76. Satin white and precipitated calcium sulphate, one-half of 1 cent per pound.

Notes of Decisions

Cited without specific application.-Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 77. Spirit varnishes containing less than 5 per centum of methyl alcohol, $2.20 per gallon and 25 per centum ad valorem; spirit varnishes containing 5 per centum or more of methyl alcohol, and all other varnishes, including so-called gold size or japan, not specially provided for, 25 per centum ad valorem.

Notes of Decisions

1. Colors containing lead.-See annotations under paragraph 68.

2. Enamel paint.-Enamel paint consisting of a white paint containing zinc, but

not containing lead, ground in linseed oil, varnish being added to give a gloss, but without affecting the character of the mixture as a paint, held more specifically

enumerated under Act 1897 for "white paint or pigment containing zinc, but not containing lead," than under the provision for "varnishes." Pomeroy & Fischer v. U. S. (C. C. N. Y. 1903) 126 F. 583.

3. Shellac varnish.-Shellac varnish held dutiable under section 2504, R. S., cover

ing all compounds or preparations of which distilled spirits were a component part of chief value. (1881) 17 Op. Atty. Gen. 105.

Cited without specific application.Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 78. Vermilion reds containing quicksilver, dry or ground in or mixed with oil or water, 28 cents per pound.

Notes of Decisions

1. Vermillion red.-Imitation vermillion red containing no quicksilver held, under Act 1890, subject to the same duty as the genuine. In re Downing (N. Y. 1893) 56 F. 470, 5 C. C. A. 575.

Vermillion held dutiable as such, and

not as a "mercurial preparation," under the Act of 1864. Boving v. Lawrence (C. C. N. Y. 1850) Fed. Cas, No. 1,711.

Cited without specific application.— Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 79. Zinc oxide and leaded zinc oxides containing not more than 25 per centum of lead, in any form of dry powder, 14 cents per pound; ground in or mixed with oil or water, 24 cents per pound; lithopone, and other combinations or mixtures of zinc sulphide and barium sulphate, 1% cents per pound.

Notes of Decisions

1. Chlorophyll.-See note under paragraph 1459.

2. Colors containing lead.-See note under paragraph 68.

8. Lithofone.-Lithofone, composed of 70 per cent. sulphate of barytes and 30 per cent. sulphide of zinc, and by commercial designation known as "sulphide of zinc white," held classifiable for duty as such under Act 1897, and not as a white paint or pigment containing zinc,

but not containing lead. Gabriel & Schall v. U. S. (N. Y. 1903) 123 F. 296, 59 C. C. A. 352, affirming (C. C. 1902) 114 F. 401.

For earlier cases to the contrary, see U. S. v. Gabriel (C. C. N. Y. 1899) 97 F. 934; Gabriel v. U. S. (C. C. N. Y. 1895) 65 F. 422.

Cited without specific application.Comstock & Theakston v. U. S. (1925) 12 Ct. Cust. App. 502.

Par. 80. Potassium: Chromate and dichromate, 24 cents per pound; chlorate and perchlorate, 11⁄2 cents per pound; ferricyanide or red prussiate of potash, 7 cents per pound; ferrocyanide or yellow prussiate of potash, 4 cents per pound; iodide, 25 cents per pound; bromide, 10 cents per pound; bicarbonate, 12 cents per pound; carbonate, three-fourths of 1 cent per pound; hydroxide or caustic potash, 1 cent per pound; nitrate or saltpeter, refined, one-half of 1 cent per pound; and permanganate, 4 cents per pound.

Editorial comment.-By T. D. 40837, April 27, 1925, the duty on potassium chlorate, was increased by the President under section 154 of this title (Act Sept. 21, 1922, c. 356, Title III, § 315[a], 42 Stat. 941) from 12 cents per pound to 24 cents per pound.

Notes of 1. In general.-See also annotations under paragraph 1645.

2. Refined carbonate of potash.-Refined carbonate of potash was entitled to free entry as "potash,. * carbonate of," under paragraph 595, Act 1894, and

*

Decisions

was not subject to duty under paragraph 60, covering "all chemical compounds and salts not specially provided for." U. S. v. Giese (N. Y. 1897) 83 F. 692, 28 C. C. A. 380, affirming (C. C. 1897) 78 F. 805.

Par. 81. Santonin, and salts of, 75 cents per pound.

Par. 82. Soap: Castile, 15 per centum ad valorem; toilet, 30 per centum ad valorem; all other soap and soap powder not specially provided for, 15 per centum ad valorem.