Music Trade Review
Issue: 1905 Vol. 40 N. 26 - Page 40
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
40
THE MUSIC TRADE
MARKET VALUE AND COMMISSIONS. MOTHER=OF-PEARL
An Important Decision Just Handed Down by
the Customs Officials.
REVIEW
FOR INLAYING.
Customs Authorities Held It Is Dutiable at 35
Per Cent. Ad Valorem as Long as it is Used
in the Manufacture of Musical Instruments.
(Special to The Review.)
Washington, D. C, June 26, 1905.
(Special to The Review.)
Importers of musical merchandise, as well as
Washington, D. C, June 26, 1905.
dealers, are not infrequently puzzled by the As pointed out before, the customs authorities
modus operandi by which customs officials make insist that any imported material entering into
up so called market value for assessing duty the construction and even decoration of a musi-
charges. There is a difference between market cal instrument should be so classified for dutiable
value and dutiable value, and in a decision purposes, no matter to what other uses the same
made on June 19 by the Board of United States article may be applied. The latest ruling deals
General Appraisers, the opinion being written with small pieces of mother-of-pearl cut into
by Mr. Waite, the distinguishment is made clear forms suitable for inlaying violin keys and other
in the following summary:
parts of musical instruments are dutiable at
"Customs law recognizes a distinct difference the rate of 35 per cent, ad valerom under para-
between the per se market value or net invoice graph 450, tariff act, as parts of musical in-
value and the dutiable value of imported mer- struments, and not at 10 per cent, or 20 per cent.
chandise, the former term including the value of
ad valorem under paragraph 435 of said act as
the merchandise itself divested of the cartons, precious stones or imitations.
coverings, and other charges specified in section
The protest involved the classification of the
19, customs administrative act, 1890, and the lat-
Collector at New York, and the full text of the
ter including such per se value with the addition
decision, handed down June 15, and written by
of all dutiable charges specified in said section
Judge Sharretts, for the United States General
19, or any other provisions of the tariff and cus-
Appraisers, follows:
toms laws. Where the appraiser adds to make
"This protest covers diminutive pieces of
market value as such any non-dutiable item or
mother-of-pearl
cut into forms suitable for in-
charge required by law to be excluded, or ex-
laying
violin
keys
and other parts of musical in-
cludes any such charges which the law requires
struments.
The
merchandise
is invoiced as pearl
to be added, he must be held to have acted upon
an erroneous principle outside of his statutory spangles and was classified by the collector as
powers, and his action, after being reviewed by manufactures of mother-of-pearl and duty as-
the collector, may be challenged by protest and sessed on the same at the rate of 35 per cent, ad
passed on by the Board of General Appraisers valorem under paragraph 450 of the tariff act.
The importers claim classification under para-
and by the courts."
graph 435 as precious stones or imitations there-
Then on commissions, the following is laid of, and name 10 and 20 per cent., respectively,
down: "An item of commissions on an invoice, as the proper rate of duty applicable to said
which is not expressly added by the local ap- merchandise.
praiser to make the per se market value of im- "In G. A. 57C3 the boar.l held that shell was
ported merchandise, and which is shown satis- not a precious stone, and we adhere to the cor-
factorily to have been paid by the importer in rectness of that ruling. G. A. 5825 relates to
addition to such market value as a customary manufactures of paste made in imitation of shell
commission of 2 per cent, for services rendered cameos bearing a close resemblance to sardonyx,
by a commissionaire or agent, is non-dutiable which the board held to be imitations of precious
and is properly excluded from the appraised stones. This decision was affirmed by the cir-
value of such merchandise."
cuit court for the southern district of New York
(United States against Goldberg), but has no
MANNELLO'S NEW STYLE MANDOLINS.
bearing upon the present case, the merchandise
now in question not being paste manufactured
Four new mandolins—professional models—
into imitations of precious stones, but mother-of-
are being manufactured for the fall trade by
pearl, or shell, and clearly falls within the rul-
Angelo Mannello, 607-G09 Bergen avenue, New
ing of the Board in G. A. 5763 (supra). We find
York, namely, styles XG, XD, XA and XE. He
the said merchandise is not a precious stone nor
is about to issue a special descriptive sheet of
an imitation thereof, and hold that it is either
heavy paper, carefully printed, showing the new
directly or by similitude a manufacture of
lines, and which will be accompanied by the de-
mother-of-pearl or shell. The pretest is over-
tails relative to the construction, finish and musi-
ruled and the decision of the Collector affirmed."
cal qualities of these handsome instruments. In
ffW, they are splendid mandolins, a distinct
advance and improvement in every respect over HOHNER GOODS ALWAYS SALABLE.
anything Mr. Manello has ever manufactured,
It Matters Little Whether Summer or Winter
and this is saying a good deal, for he has been
the Hohner Harmonicas and Accordeons Are
in the business upward of thiity y^ars.
in Demand, so Dealers Say.
BOILED DOWN TRADE BITS.
The plungers are said to be on the top wave o2
success in the small goods business now. It is
held to be a necessary condition. The sa.me prac
tice is sometimes known as American enterprise
and energy in circles where skill and nerve are
admired.
* * * *
" '
Frank Scribner writes from Trossingen, Ger-
many, that the place is not altogether the garden
of the gods. He sails on his rot urn trip via the
"Deutschland," and is expected in New York
about the middle of the month, so as not to miss
the new Coney Island attractions and participate
in preliminary political skirmishes in Jersey
City. He will continue to represent Ch. Weiss
for a term of years and on a better basis.
He
*
*
*
,The bankruptcy proceedings of the August
Pollmann Co. still drag their weary length, and
the motions and countermotions are bewildering,
to say the least, with A. P. still in the saddle.
Prof. B. T. Stickney has opened a music store
in Rye, N. Y.
For the summer season, the demand for the
Hohner accordeon has been something phenome-
nal, and sales for immediate and future delivery
have been 1 numerous. Judging from letters re-
ceived at M. Hohner's warerooms at 354 Broad-
way, New York, the jobbers as a body seem to
feel that in these celebrated accordeons they have
an article that will not lie on dealers' shelves for
any length of time, and from the orders received
by them, they find that the dealers recognize this
fact. Samples of the new fall goods are expected
in the near future, and the jobbers are anxiously
awaiting their exhibition.
Adolph riommel, the Heidelberg graduate and
electrical engineer, who was arrested last week
on the charge of stealing $150 worth of diamonds,
has pleaded guilty and has been held in $2,000
bail for trial. He is also accused of steal-
ing $3,000 worth of violins from P. S. Miller, 108
Park Place, Brooklyn, N. Y.
If you desire anything in the
line of
SMALL GOODS
Something entirely up-to-date, it
will pay you to write
The Thiebes-Stierlirv Musical
Instrument Co.,
ST.
LOUIS,
BLACK
MO.
DIAMOND
STRINGS
NEW
PROCESS
Are the finest manu-
factured. Used by all
prominent artists
National Musical String Co.
NEW
BRUNSWICK,
—THE-
WM. R. GRATZ IMPORT CO.,
11 East 22nd St., New York City,
Sole Agents for
ANTOINE COURTOIS AND BOHLAND & FUCHS'
Band Instruments and Saxophones;
LEFEVRE, LECOMTE AND MERCADIER
Clarionets;
Friedrich August Helmerding, Chadwlck, J. Strauss,
Koichat, E. Bausch, Hammig and Bauer & Durr-
schmidt's Violins and Bows; Qustav Bernadel and
Koschat Rosin; Imperial, Empress, U. S., and Grand
Solo Accordeons, and Concertinas; Empress Mouth
Harmonicas.
Catalogs forwarded on request free of charge.
Music Lesson Certificates
=
FREE—
Lyon & Healy now include FREE with Violins,
Guitars, and Mandolins shipped from their estab-
lishment, a Certificate which entitles the purchaser
to a complete course of musical instruction by mail
by a teacher of national reputation (50 to 100
Lessons, splendidly illustrated).
A NEW OPPORTUNITY
is thus offered every dealer to promote his busi-
ness and greatly increase his sales. Don't neglect
it.
Start to-day.
WHITE FOK PULL PARTICULARS.
LYON
& HEALY,
CHICAGO
YORK
Band Instruments
SEND FOR MEUJ
ILLUSTRATED
CATALOGUE
J.W.YO&K&SONS
Maker* of thm hlghmmtgru^m
Thos. E. Stanbrough, who, for many years was
engaged in pianos in Newburg, N. Y., died last
week, near Washington Lake, aged ninety years.
N. «J.
Be^nd Instruments
GRAND HAPIDS
MICH
40
THE MUSIC TRADE
MARKET VALUE AND COMMISSIONS. MOTHER=OF-PEARL
An Important Decision Just Handed Down by
the Customs Officials.
REVIEW
FOR INLAYING.
Customs Authorities Held It Is Dutiable at 35
Per Cent. Ad Valorem as Long as it is Used
in the Manufacture of Musical Instruments.
(Special to The Review.)
Washington, D. C, June 26, 1905.
(Special to The Review.)
Importers of musical merchandise, as well as
Washington, D. C, June 26, 1905.
dealers, are not infrequently puzzled by the As pointed out before, the customs authorities
modus operandi by which customs officials make insist that any imported material entering into
up so called market value for assessing duty the construction and even decoration of a musi-
charges. There is a difference between market cal instrument should be so classified for dutiable
value and dutiable value, and in a decision purposes, no matter to what other uses the same
made on June 19 by the Board of United States article may be applied. The latest ruling deals
General Appraisers, the opinion being written with small pieces of mother-of-pearl cut into
by Mr. Waite, the distinguishment is made clear forms suitable for inlaying violin keys and other
in the following summary:
parts of musical instruments are dutiable at
"Customs law recognizes a distinct difference the rate of 35 per cent, ad valerom under para-
between the per se market value or net invoice graph 450, tariff act, as parts of musical in-
value and the dutiable value of imported mer- struments, and not at 10 per cent, or 20 per cent.
chandise, the former term including the value of
ad valorem under paragraph 435 of said act as
the merchandise itself divested of the cartons, precious stones or imitations.
coverings, and other charges specified in section
The protest involved the classification of the
19, customs administrative act, 1890, and the lat-
Collector at New York, and the full text of the
ter including such per se value with the addition
decision, handed down June 15, and written by
of all dutiable charges specified in said section
Judge Sharretts, for the United States General
19, or any other provisions of the tariff and cus-
Appraisers, follows:
toms laws. Where the appraiser adds to make
"This protest covers diminutive pieces of
market value as such any non-dutiable item or
mother-of-pearl
cut into forms suitable for in-
charge required by law to be excluded, or ex-
laying
violin
keys
and other parts of musical in-
cludes any such charges which the law requires
struments.
The
merchandise
is invoiced as pearl
to be added, he must be held to have acted upon
an erroneous principle outside of his statutory spangles and was classified by the collector as
powers, and his action, after being reviewed by manufactures of mother-of-pearl and duty as-
the collector, may be challenged by protest and sessed on the same at the rate of 35 per cent, ad
passed on by the Board of General Appraisers valorem under paragraph 450 of the tariff act.
The importers claim classification under para-
and by the courts."
graph 435 as precious stones or imitations there-
Then on commissions, the following is laid of, and name 10 and 20 per cent., respectively,
down: "An item of commissions on an invoice, as the proper rate of duty applicable to said
which is not expressly added by the local ap- merchandise.
praiser to make the per se market value of im- "In G. A. 57C3 the boar.l held that shell was
ported merchandise, and which is shown satis- not a precious stone, and we adhere to the cor-
factorily to have been paid by the importer in rectness of that ruling. G. A. 5825 relates to
addition to such market value as a customary manufactures of paste made in imitation of shell
commission of 2 per cent, for services rendered cameos bearing a close resemblance to sardonyx,
by a commissionaire or agent, is non-dutiable which the board held to be imitations of precious
and is properly excluded from the appraised stones. This decision was affirmed by the cir-
value of such merchandise."
cuit court for the southern district of New York
(United States against Goldberg), but has no
MANNELLO'S NEW STYLE MANDOLINS.
bearing upon the present case, the merchandise
now in question not being paste manufactured
Four new mandolins—professional models—
into imitations of precious stones, but mother-of-
are being manufactured for the fall trade by
pearl, or shell, and clearly falls within the rul-
Angelo Mannello, 607-G09 Bergen avenue, New
ing of the Board in G. A. 5763 (supra). We find
York, namely, styles XG, XD, XA and XE. He
the said merchandise is not a precious stone nor
is about to issue a special descriptive sheet of
an imitation thereof, and hold that it is either
heavy paper, carefully printed, showing the new
directly or by similitude a manufacture of
lines, and which will be accompanied by the de-
mother-of-pearl or shell. The pretest is over-
tails relative to the construction, finish and musi-
ruled and the decision of the Collector affirmed."
cal qualities of these handsome instruments. In
ffW, they are splendid mandolins, a distinct
advance and improvement in every respect over HOHNER GOODS ALWAYS SALABLE.
anything Mr. Manello has ever manufactured,
It Matters Little Whether Summer or Winter
and this is saying a good deal, for he has been
the Hohner Harmonicas and Accordeons Are
in the business upward of thiity y^ars.
in Demand, so Dealers Say.
BOILED DOWN TRADE BITS.
The plungers are said to be on the top wave o2
success in the small goods business now. It is
held to be a necessary condition. The sa.me prac
tice is sometimes known as American enterprise
and energy in circles where skill and nerve are
admired.
* * * *
" '
Frank Scribner writes from Trossingen, Ger-
many, that the place is not altogether the garden
of the gods. He sails on his rot urn trip via the
"Deutschland," and is expected in New York
about the middle of the month, so as not to miss
the new Coney Island attractions and participate
in preliminary political skirmishes in Jersey
City. He will continue to represent Ch. Weiss
for a term of years and on a better basis.
He
*
*
*
,The bankruptcy proceedings of the August
Pollmann Co. still drag their weary length, and
the motions and countermotions are bewildering,
to say the least, with A. P. still in the saddle.
Prof. B. T. Stickney has opened a music store
in Rye, N. Y.
For the summer season, the demand for the
Hohner accordeon has been something phenome-
nal, and sales for immediate and future delivery
have been 1 numerous. Judging from letters re-
ceived at M. Hohner's warerooms at 354 Broad-
way, New York, the jobbers as a body seem to
feel that in these celebrated accordeons they have
an article that will not lie on dealers' shelves for
any length of time, and from the orders received
by them, they find that the dealers recognize this
fact. Samples of the new fall goods are expected
in the near future, and the jobbers are anxiously
awaiting their exhibition.
Adolph riommel, the Heidelberg graduate and
electrical engineer, who was arrested last week
on the charge of stealing $150 worth of diamonds,
has pleaded guilty and has been held in $2,000
bail for trial. He is also accused of steal-
ing $3,000 worth of violins from P. S. Miller, 108
Park Place, Brooklyn, N. Y.
If you desire anything in the
line of
SMALL GOODS
Something entirely up-to-date, it
will pay you to write
The Thiebes-Stierlirv Musical
Instrument Co.,
ST.
LOUIS,
BLACK
MO.
DIAMOND
STRINGS
NEW
PROCESS
Are the finest manu-
factured. Used by all
prominent artists
National Musical String Co.
NEW
BRUNSWICK,
—THE-
WM. R. GRATZ IMPORT CO.,
11 East 22nd St., New York City,
Sole Agents for
ANTOINE COURTOIS AND BOHLAND & FUCHS'
Band Instruments and Saxophones;
LEFEVRE, LECOMTE AND MERCADIER
Clarionets;
Friedrich August Helmerding, Chadwlck, J. Strauss,
Koichat, E. Bausch, Hammig and Bauer & Durr-
schmidt's Violins and Bows; Qustav Bernadel and
Koschat Rosin; Imperial, Empress, U. S., and Grand
Solo Accordeons, and Concertinas; Empress Mouth
Harmonicas.
Catalogs forwarded on request free of charge.
Music Lesson Certificates
=
FREE—
Lyon & Healy now include FREE with Violins,
Guitars, and Mandolins shipped from their estab-
lishment, a Certificate which entitles the purchaser
to a complete course of musical instruction by mail
by a teacher of national reputation (50 to 100
Lessons, splendidly illustrated).
A NEW OPPORTUNITY
is thus offered every dealer to promote his busi-
ness and greatly increase his sales. Don't neglect
it.
Start to-day.
WHITE FOK PULL PARTICULARS.
LYON
& HEALY,
CHICAGO
YORK
Band Instruments
SEND FOR MEUJ
ILLUSTRATED
CATALOGUE
J.W.YO&K&SONS
Maker* of thm hlghmmtgru^m
Thos. E. Stanbrough, who, for many years was
engaged in pianos in Newburg, N. Y., died last
week, near Washington Lake, aged ninety years.
N. «J.
Be^nd Instruments
GRAND HAPIDS
MICH
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