When a Statute Takes Effect.-When no other time is prescribed, acts of Congress take effect from their date. Lapeyre v. U. S. (17 Wall., 198). Coal which was not imported into the port of San Francisco until January 16, 1904, arrived too late to be admitted free of duty under the act of January 15, 1903 (32 Stat., 773), providing for the free entry of coal "for the period of one year from and after the passage of the act. In re Allan, G. A. 5678 (T. D. 25292).—T. D. 25568 (G. A. 5786). The act of January 15, 1903, providing for the free importation of coal for a period of one year from and after its passage, took effect on the day of its approval by the President, and expired on January 14, 1904. Coal which did not reach a port of entry till January 15, 1904, was not entitled to the benefits of said act. It is a general rule that where a computation is to be made from an act done the day on which the act was done is to be included. Arnold v. U. S. (9 Cranch, 120).—T. D. 25292 (G. A. 5678). Coal imported and entered before the passage of the act of January 15, 1903 (32 Stat., 773), is dutiable under paragraph 415, tariff act of July 24, 1897, and is not free by virtue of said act of 1903 merely because some of the coal was not discharged from the importing vessel until after that date. That act related to future importations only, and had no retrospective operation.-T. D. 24941 (G. A. 5555). Anthracite coal testing below 92 per cent fixed carbon is dutiable under the provisions of paragraph 415. The provisions of a tariff law levying duties become a lien upon merchandise, and merchandise is said to be imported and the duties accrue at the time it comes within limits of a port of entry. The provisions of an act of Congress entitled "An act to provide rebates of duty on coal and for other purposes," approved January 15, 1903, are not applicable to coal which had been brought within the limits of a port of entry prior to January 15, 1903.-T. D. 24624 (G. A. 5407). Coal-Stores of American Vessel.-Where the cargo of an American steamer consisted of coal, which was also the property of the owners of the vessel, who, before the arrival of the vessel in port, set aside a portion of the coal as the coal stores of the steamer, and such coal was not unloaded; Held that such coal was free of duty as the coal stores of an American vessel under paragraph 523 notwithstanding the fact that the importers made an entry of the entire lot of coal at the customhouse. In re McDormand, G. A. 5355 (T. D. 24497), distinguished.-T. D. 24705 (G. A. 5435). Right to Duties on Coal Retained on Ship. IMPORTATION.-An importation is complete when the goods are brought within the limits of a port of entry with the intention of unlading them, and the right of the Government to duties then attaches. It is not essential to that right that the goods should be actually unloaded. COAL RETAINED IN VESSEL.-Coal was imported on a steamship, and entered at the customhouse, but a portion of it was purchased by the owners of the ship and retained in the vessel's bunkers as part of her coal stores for the return voyage, and was never unladen. Held, that it was nevertheless dutiable; that the sale being made after the importation was complete could not operate to defeat the Government's right to duties. Held, also, that it was not free under paragraph 523 as "coal stores," nor under section 2798 of the Revised Statutes, relieving masters of steam vessels from the obligation of unloading their coal and paying duty upon it.-T. D. 24497 (G. A. 5355). Ballast (Coal) Transferred in Port to Another Vessel.-Coal used as ballast is not a part of the sea stores of a vessel within the meaning of sections 2796 and 2797 of the Revised Statutes. The determination of what constitutes excessive sea stores rests entirely within the judgment of the collector, in conjunction with the naval officer where there is one. His decision is not reviewable by the courts nor the board of classification. The transshipment of coal from a vessel, lying in port, to a barge, and thence to another vessel, is an "unloading" of such coal sufficient to exclude it from the provisions of paragraph 523 of the free list of the tariff act of 1897 and render it dutiable as imported merchandise.-T. D. 21324 (G. A. 4464). Coal Slack or Culm. The provision in paragraph 415 for coal slack or culm includes the coal dust and the broken particles of coal such as will pass through a half-inch screen, ordinarily resulting from the screening of the coal at the mines, the carrying of the same to the bunkers, the loading of it into vessels or cars, the motion of the vessel or cars during transportation, and the shock and friction caused by unloading at point of destination. U. S. v. Waterhouse (1 Ct. Cust. Appls., 353; T. D. 31452) followed.-T. D. 35169 (G. A. 7691) MIXED GOODS.-Dutiable goods imported mixed with other goods subject to another rate of duty or none at all, if practicably separable or if determinable in quantity, may, on a levy of duties, be segregated for that purpose. U. S. v. Ranlett (172 U. S., 133). COAL THAT WILL PASS THROUGH A HALF-INCH SCREEN.-The term "coal slack or culm," appearing in paragraph 415, may not be taken as employed there in a commercial sense, limiting the words to coal screened at the mines, but applies as well to coal screened on entry at a port of entry; and coal having been so screened here, the coal slack or culm resulting from the process was dutiable under the act named at 15 cents per ton of 28 bushels, 80 pounds to the bushel.-U. S. v. Waterhouse & Co. (Ct. Cust. Appls.), T. D. 31452; (G. A. 6923) T. D. 29915 affirmed Coke-Act of January 15, 1903.-The act of Congress of January 15, 1903, providing for a full rebate of duties on all coal of every form and description for the period of one year from and after the passage of said act did not authorize or require the rebate of duties collected on coke under paragraph 415, tariff act of 1897, coke and coal being distinct commodities and regarded as such in the said tariff act, and the reasons for the enactment of the law providing for the rebate of duties on coal not having obtained as to coke.-T. D. 25434 (G. A. 5731). Retort Carbon, the residuum that accumulates on the inside of gas retorts in the manufacture of gas out of bituminous coal, is dutiable as coke, under paragraph 415, at 20 per cent ad valorem, and not as an article composed of carbon, under paragraph 97, at 35 per cent ad valorem. The enactment of the provision for articles and wares of carbon in paragraph 97 does not change the rule for the classification of retort carbon, as laid down in In re C. D. Bunker & Co., G. A. 3988 (T. D. 18532).—T. D. 24847 (G. A. 5513). DECISIONS UNDER THE ACT OF 1894. Semianthracite Coal held to be free and not dutiable as bituminous coal.— T. D. 15857 (G. A. 2957). Patent Fuel, composed of particles of dust of bituminous coal, with a possible admixture of sawdust, cemented with coal-tar pitch, is dutiable as a non enumerated manufactured article and is not dutiable under paragraph 3184 nor free under paragraph 443 as a coal-tar preparation.—T. D. 17495 (G. A. 3634). DECISION UNDER THE ACT OF 1890. Coal and Culm, Mixed.-Coal consisting of 663 per cent of coal slack or culm, and which will pass through a half-inch screen, and 33 per cent of bituminous coal which will not pass through such a screen is dutiable as bituminous coal.-T. D. 13816 (G. A. 2010). 452. Coal tar, crude, pitch of coal tar, wood or other tar, dead or 1913 creosote oil, and products of coal tar known as anthracene and anthracene oil, naphthalin, phenol, and cresol. 1909 536. Coal tar, crude, pitch of coal tar, and products of coal tar known as dead or creosote oil, * naphthalin, phenol, cresol, * *; all the foregoing not medicinal and not colors or dyes. 524. Coal tar, crude, pitch of coal tar, and products of coal tar known as dead or creosote oil, * * phenol, cresol, * * naphthalin, * *; all the foregoing not medicinal and not colors or dyes. 443. Coal tar, crude, 1897 1894 647. 1890{ 1883 * Pitch of coal tar. Pitch of coal tar. 538. Coal tar, crude. 731. * 80. Coal tar, crude, 10 per centum ad valorem. dead oil, and pitch, 20 per DECISIONS UNDER THE ACT OF 1913. Cresylic Acid and Xylenol not dutiable as coal-tar preparations under paragraph 21, but the "cresylic acid" is free of duty as carbolic acid under paragraph 387 or as cresol under paragraph 452, and the "xylenol" free of duty as crude cresylic acid or cresol under paragraph 452.-Dept. Order (T. D. 35667). Naphthalin and Camphor imported in the form of balls and tablets do not fall within the proviso of paragraph 17.-Dept. Order (T. D. 34199). Anthracene Oil of a specific gravity of from 1 to 1.13 and yielding a distillate of 50 per cent or more from 270° to 400° C., free of duty under paragraph 452.— Dept. Order (T. D. 34750). DECISIONS UNDER THE ACT OF 1909. Carbolineum Avenarius, Not Creosote Oil.-Coal-tar oils known under the trade name of Carbolineum avenarius, showing residues in the processes of distillation ranging from 58.6 to 86.8 per cent, and zinc and chlorin ranging from eight to thirty one-hundredths of a per cent at 350° C., are not dead or creosote oils, but are products of preparations of coal tar not specially provided for in the tariff act of August 5, 1909, and as such are subject to duty at 20 per cent ad valorem under the provisions of paragraph 15 thereof. T. D. 31093 cited; G. A. 7240 (T. D. 31719) cited and distinguished; G. A. 7378 (T. D. 32653) and Downing v. U. S. (123 Fed., 1000) cited and followed.-T. D. 33259 (G. A. 7442). Sapo Cresol, classified as a medicinal preparation under paragraph 65, was claimed entitled to free entry as cresol (par. 536). Protest overruled.—Ab. 36019 (T. D. 34609). Creosote Oil.—In paragraph 536 it was the evident intention to restrict the grade of oil admissible free of duty under that paragraph to that known as dead oil. It is not shown here that the importation is in any sense dead oil; the record shows, on the contrary, that the importation was not at the date of the enactment of the tariff act of 1909 known as creosote oil, but was in fact an oil of much greater value.-Hawley & Letzerich v. U. S. (Ct. Cust. Appls.), T. D. 33487; (G. A. 7378) T. D. 32653 affirmed. Carbolineum America, Not Creosote Oil.-Coal-tar oils, known under the trade name of Carbolineum America, showing residues of 81.4, 74.4, and 82.2 per cent in the processes of distillation above 350° C., are not dead or creosote oils, but are products or preparations of coal tar not specially provided for in the tariff act of August 5, 1909, and as such are subject to duty at the rate of 20 per cent ad valorem under the provisions of paragraph 15.-T. D. 32653 (G. A. 7378); affirmed by T. D. 33487 (Ct. Cust. Appls.), supra. Creosote Oil.-Merchandise described on the invoice as creosote oil," and assessed for duty at 20 per cent under paragraph 15, as a coal-tar preparation, Held to be creosote oil, in absence of testimony by Government to sustain collector's classification.-T. D. 31719 (G. A. 7240). Coal-Tar Pitch.-The commodity in question is invoiced as "tar pitch" and the testimony shows that it is the product of the distillation of brown coal. It was held to be free of duty as pitch of coal tar under paragraph 536.— Ab. 26308 (T. D. 31813). 66 DECISIONS UNDER THE ACT OF 1894. 66 Coal-Tar Products.-Coal-tar products known variously as dead-oil," tar oil," "liquid creosote," "creosote oil," etc., are not dutiable at 25 per cent ad valorem under the provision of paragraph 60 for "distilled oil" or as "chemical compound," but are free of duty under the provisions of paragraph 443. Following 84 Fed. Rep., 638.-T. D. 19253 (G. A. 4130). 7 1913 1909 1897 1894 456. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 528. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 1890 542. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 1883 676. Cocoa, or cacao, crude, and fiber, leaves, and shells of. DECISIONS UNDER THE ACT OF 1909. Cocoa Waste is a brown granulated substance, not in the form of flour, but much coarser in appearance than flour would be. It is clearly the shell of the cocoa bean, and apparently the result of a process of decortication to prepare the cocoa bean for the manufacture into cocoa. This commodity is covered by paragraph 540, being described therein as cocoa shell.-Ab. 31715 (T. D. 33280). Crude Coco Fibers, Processed.-The appraiser found the merchandise to be partly manufactured coco fibers and there is nothing in the record to contradict his finding. The fibers of the importation had been subjected to a certain process that fitted them as materials for use in the manufacture of brushes. They were not entitled to free entry under paragraph 540.-U. S. v. Flatt & Co. (Ct. Cust. Appls.), T. D. 34379; (G. A. Ab. 33808) T. D. 33789 reversed. Coco Fiber.-On the authority of Ab. 30026 (T. D. 32858) coco fiber cut in uniform lengths and bunched, assessed under paragraph 480, was held entitled to free entry as coco fiber unmanufactured (par. 540).—Ab. 33808 (T. D. 33789) reversed by T. D. 34379 (Ct. Cust. Appls.), supra. Porto Rican Coffee exported and returned to Porto Rico and foreign coffee imported into Porto Rico free of duty under act of October 3, 1913.-Dept. Order (T. D. 34672). DECISIONS UNDER THE ACT OF 1909. Coffee, Decaffeinized, Is Coffee. SUBSTITUTE FOR COFFEE. To be dutiable under paragraph 294 a commodity must be either dandelion root, acorns prepared, or articles used as coffee or as a substitute for coffee. Coffee in whatever form can not come within the purview of this paragraph, as the same is specifically provided for. FOOD AND DRUGS ACT.-The underlying purpose of the food and drugs act is to prevent the sale of impure and adulterated foods, drugs, etc., while the customs tariff laws are neither preventive nor remedial, but are revenue statutes providing for customs duties and protecting American industries. The rule of construction as applied to these two statutes is entirely different. In construing customs laws all doubt should be resolved in favor of the importer. The United Cigar Stores Co. case, G. A. 7026 (T. D. 30643), and cases there cited; U. S. v. United Cigar Stores Co. (1 Ct. Cust. Appls., 450; T. D. 31505). |