Music Trade Review
Issue: 1905 Vol. 40 N. 4 - Page 42
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
THE: MUSIC TRADE
42
DECISION ON GUT STRINGS.
REVIEW
we are of the opinion that that fact is of. little
or no consequence as a guide to a conclusion in
these cases. Our attention is directed to the
Difference in Grades Defined in Ruling by Board
board's ruling in G. A. 5207, wherein it was held
of General Appraisers.
that certain 'gut,' made from the sinews of cattle,
(Special to The Review.)
did not fall within either the commercial or com-
Washington, D. C., Jan. 24, 1905.
mon meaning of the terms 'catgut, whip gut or
There has always been a difference between worm gut, unmanufactured,' and to a later deci-
the different grades of gut strings, and in this sion by the board, dated September 30, 1904, Ab-
particular instance the article is entered as "ten- stract 3155, based upon a record which, as stated
nis gut," though instances are known where the in said decision, failed to show the origin of the
same article figures eventually as "strings for gut strings in question except that the appraiser
musical instruments." The case in point involves reported the merchandise to be similar in all re-
the protest of "gut," unmanufactured," and the spects to the gut strings covered by G. A. 5207.
board of appraisers, in their opinion, on the 6th
"Notwithstanding the undisputed similarity of
inst. say:
the merchandise in these two cases, the board in
"The merchandise involved in these protests the latter case found that it was catgut unmanu-
consists of so-called gut or catgut, and was vari- factured ami held it to be entitled to free entry.
ously returned by the appraiser, in some in- Such a conclusion, when it is remembered that
stances as manufactures of catgut, whip gut, or the sinews or intestines from which this mer-
worm gut, but by similitude thereto and in others chandise is made must have had a crude form,
as an unenumerated manufactured article. On and that from such crude sinews or intestines is
merchandise upon which the former return was made this article of gut, which in itself as im-
ported is a completed article, has the appearance
made duty was assessed at the rate of 25 per
cent, ad valorem under the provisions of para- of inconsistency, for unquestionably the processes
graph 448 and section 7 of the tariff act of 1897, by which such crude material has been trans-
and on that returned as an unenumerated manu- formed into gut strings ready for use in making
factured article at the rate of 20 per cent, ad tennis rackets constituted a manufacture. There-
valorem under the provisions of section 6 of said fore, within the meaning of Hartranft against
Wiegmann, the crude sinews or intestines have
act.
"It is claimed that all the merchandise is en- been transformed into a new and different article,
titled to free entry under the provisions of para- and, since there is a provision in the tariff act
graph 517 of said act, or, if not entitled to such for manufactures of catgut (paragraph 448), an-
free entry, then that it is subject, to duty at the other for catgut unmanufactured (paragraph
rate of 10 per cent, ad valorem as an unenumer- 517), and another for unenumerated manufac-
ated unmanufactured article under the provisions tured articles (section 6), it would seem as
of said section 6. The further claim is made in though this merchandise should be classified un-
der either said paragraph 448 or said section 6,
the cases where duty was assessed under said
as it would be, we doubt not, if only the ordi-
paragraph 448 that no higher rate of duty should
nary meaning were given to the words of the
be assessed than 20 per cent, ad valorem as an
unenumerated manufactured article, under the tariff and all commercial significance and usage
were disregarded.
Iirovisions of section 6.
"It is well settled that commercial designation
"From the evidence before us in these cases it
is impossible to determine the material from of an article when clearly established is to be
which the merchandise in Question is made, and considered in preference to its ordinary designa-
tion in determining its status for tariff purposes
(Curtis against Martin, 3 How., 106; Two Hun-
dred Chests of Tea, Smith claimant, 6 Wheat.,
430). And so, if it appears that the merchandise
in the condition in which it is imported is bought
and sold and known in trade as catgut, and was
so bought, sold, and known at the time of the
enactment of the existing tariff law, it is wholly
immaterial from what it is made or to what pro-
cesses of manufacture it has been subjected to
bring it to its present state.
"We think it is satisfactorily established in
the record before us that the 'gut' involved was
for several years prior to the enactment of the
tariff act of 1897 known commercially as catgut,
and that no cruder form of catgut is imported or
dealt in in trade.
"There is an apparent limitation in Davis,
Turner & Co. against United States (115 Fed.
Rep., 232), wherein the court said: 'Catgut is
prepared from the small intestine of the sheep
by a process of cutting, cleaning and drying';
but it should not be overlooked that the court
also said that 'the sole question is whether the
articles are manufactures of catgut and worm
gut.' We have before us the broader question of
what is known in trade and commerce as catgut,
or, more specifically, whether the merchandise
under consideration is comprehended by that
term as used commercially, and we think the af-
firmative of this question has been so well estab-
lished as to justify us in sustaining the claim in
the protests for free entry under paragraph 517,
which provides for 'catgut * * * unmanufac-
tured.' In so far as this decision may be in con-
flict with G. A. 5207 (supra), the latter decision
is hereby modified to conform to the conclusion
herein reached. The protests are accordingly
sustained and the decisions of the collector
reversed."
The Boston Talking Machine Exchange have
opened parlors a t 95 Summer street. Boston.
They carry a stock of all lines of phonographs
and talking machines manufactured.
COLUMBIA WINS OVER ALL OTHERS
The Graphophone ©end Columbia. Records Receive Honors a.t
the St. Louis Exposition equal to those given
Type AY.
Price, $50.
ALL OTHER TALKING MACHINE
COMPANIES COMBINED.
Music dealers will find the Graphophone
a ready seller. If you have not already put in
a line of these delightful " music machines"
do not lose another moment before doing so.
They are made in several types, both in cylinder
and disc machines.
C o l u m b i a records are unequaled
for quality, loudness and clearness
of tone, and resonance. They are
made in endless variety from Grand Opera selections to the
latest popular song hits, and by the best artists of this country
and Europe. Write for prices and discounts to dealers.
LARGEST TALKING MACHINE FACTORY IN THE WORLD.
COLUMBIA PHONOGRAPH COMPANY
PIONEERS AND LEADERS IN THE TALKING MACHINE ART.
NEW YORK: 353 and 872 Broadway.
BOSTON: 164 Tremont Street.
SAN FRANCISCO: 125 Geary Street.
CHICAGO: 88 Wabash Avenue.
GRAND PRIZE. PARIS. 1900.
LONDON: 89 Great Eastern Street, E. C.
BERLIN: 71 Ritterstrasse.
THE: MUSIC TRADE
42
DECISION ON GUT STRINGS.
REVIEW
we are of the opinion that that fact is of. little
or no consequence as a guide to a conclusion in
these cases. Our attention is directed to the
Difference in Grades Defined in Ruling by Board
board's ruling in G. A. 5207, wherein it was held
of General Appraisers.
that certain 'gut,' made from the sinews of cattle,
(Special to The Review.)
did not fall within either the commercial or com-
Washington, D. C., Jan. 24, 1905.
mon meaning of the terms 'catgut, whip gut or
There has always been a difference between worm gut, unmanufactured,' and to a later deci-
the different grades of gut strings, and in this sion by the board, dated September 30, 1904, Ab-
particular instance the article is entered as "ten- stract 3155, based upon a record which, as stated
nis gut," though instances are known where the in said decision, failed to show the origin of the
same article figures eventually as "strings for gut strings in question except that the appraiser
musical instruments." The case in point involves reported the merchandise to be similar in all re-
the protest of "gut," unmanufactured," and the spects to the gut strings covered by G. A. 5207.
board of appraisers, in their opinion, on the 6th
"Notwithstanding the undisputed similarity of
inst. say:
the merchandise in these two cases, the board in
"The merchandise involved in these protests the latter case found that it was catgut unmanu-
consists of so-called gut or catgut, and was vari- factured ami held it to be entitled to free entry.
ously returned by the appraiser, in some in- Such a conclusion, when it is remembered that
stances as manufactures of catgut, whip gut, or the sinews or intestines from which this mer-
worm gut, but by similitude thereto and in others chandise is made must have had a crude form,
as an unenumerated manufactured article. On and that from such crude sinews or intestines is
merchandise upon which the former return was made this article of gut, which in itself as im-
ported is a completed article, has the appearance
made duty was assessed at the rate of 25 per
cent, ad valorem under the provisions of para- of inconsistency, for unquestionably the processes
graph 448 and section 7 of the tariff act of 1897, by which such crude material has been trans-
and on that returned as an unenumerated manu- formed into gut strings ready for use in making
factured article at the rate of 20 per cent, ad tennis rackets constituted a manufacture. There-
valorem under the provisions of section 6 of said fore, within the meaning of Hartranft against
Wiegmann, the crude sinews or intestines have
act.
"It is claimed that all the merchandise is en- been transformed into a new and different article,
titled to free entry under the provisions of para- and, since there is a provision in the tariff act
graph 517 of said act, or, if not entitled to such for manufactures of catgut (paragraph 448), an-
free entry, then that it is subject, to duty at the other for catgut unmanufactured (paragraph
rate of 10 per cent, ad valorem as an unenumer- 517), and another for unenumerated manufac-
ated unmanufactured article under the provisions tured articles (section 6), it would seem as
of said section 6. The further claim is made in though this merchandise should be classified un-
der either said paragraph 448 or said section 6,
the cases where duty was assessed under said
as it would be, we doubt not, if only the ordi-
paragraph 448 that no higher rate of duty should
nary meaning were given to the words of the
be assessed than 20 per cent, ad valorem as an
unenumerated manufactured article, under the tariff and all commercial significance and usage
were disregarded.
Iirovisions of section 6.
"It is well settled that commercial designation
"From the evidence before us in these cases it
is impossible to determine the material from of an article when clearly established is to be
which the merchandise in Question is made, and considered in preference to its ordinary designa-
tion in determining its status for tariff purposes
(Curtis against Martin, 3 How., 106; Two Hun-
dred Chests of Tea, Smith claimant, 6 Wheat.,
430). And so, if it appears that the merchandise
in the condition in which it is imported is bought
and sold and known in trade as catgut, and was
so bought, sold, and known at the time of the
enactment of the existing tariff law, it is wholly
immaterial from what it is made or to what pro-
cesses of manufacture it has been subjected to
bring it to its present state.
"We think it is satisfactorily established in
the record before us that the 'gut' involved was
for several years prior to the enactment of the
tariff act of 1897 known commercially as catgut,
and that no cruder form of catgut is imported or
dealt in in trade.
"There is an apparent limitation in Davis,
Turner & Co. against United States (115 Fed.
Rep., 232), wherein the court said: 'Catgut is
prepared from the small intestine of the sheep
by a process of cutting, cleaning and drying';
but it should not be overlooked that the court
also said that 'the sole question is whether the
articles are manufactures of catgut and worm
gut.' We have before us the broader question of
what is known in trade and commerce as catgut,
or, more specifically, whether the merchandise
under consideration is comprehended by that
term as used commercially, and we think the af-
firmative of this question has been so well estab-
lished as to justify us in sustaining the claim in
the protests for free entry under paragraph 517,
which provides for 'catgut * * * unmanufac-
tured.' In so far as this decision may be in con-
flict with G. A. 5207 (supra), the latter decision
is hereby modified to conform to the conclusion
herein reached. The protests are accordingly
sustained and the decisions of the collector
reversed."
The Boston Talking Machine Exchange have
opened parlors a t 95 Summer street. Boston.
They carry a stock of all lines of phonographs
and talking machines manufactured.
COLUMBIA WINS OVER ALL OTHERS
The Graphophone ©end Columbia. Records Receive Honors a.t
the St. Louis Exposition equal to those given
Type AY.
Price, $50.
ALL OTHER TALKING MACHINE
COMPANIES COMBINED.
Music dealers will find the Graphophone
a ready seller. If you have not already put in
a line of these delightful " music machines"
do not lose another moment before doing so.
They are made in several types, both in cylinder
and disc machines.
C o l u m b i a records are unequaled
for quality, loudness and clearness
of tone, and resonance. They are
made in endless variety from Grand Opera selections to the
latest popular song hits, and by the best artists of this country
and Europe. Write for prices and discounts to dealers.
LARGEST TALKING MACHINE FACTORY IN THE WORLD.
COLUMBIA PHONOGRAPH COMPANY
PIONEERS AND LEADERS IN THE TALKING MACHINE ART.
NEW YORK: 353 and 872 Broadway.
BOSTON: 164 Tremont Street.
SAN FRANCISCO: 125 Geary Street.
CHICAGO: 88 Wabash Avenue.
GRAND PRIZE. PARIS. 1900.
LONDON: 89 Great Eastern Street, E. C.
BERLIN: 71 Ritterstrasse.
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