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Manufactured Article

articles and tariff

MANUFACTURED ARTICLE. A thing \\I'M' has been created by the application of labor to crude materials, whereby they arc trans formed into a new and different quality. shape, or form, having a distinctive name, character, or and eaintble of being used without alteration. The term is sometimes confused with manufac tured 'products,' such as 'pig iron' or 'pig lead,' which are merely iron and lead reduced from the native ores and freed from impurities, and which are, in law, considered as 'raw' or crude ma terials. ready to be manufactured into articles. The word article, therefore, in its technical legal sense means a thing adapted for use. The dis tinction between manufactured articles and crude or raw materials is of great importance under tariff and revenue acts where the former are assessed with a. higher rate of duty than the latter. The distinction above mentioned has been adopted by the United Stales courts in the interpretation of our tariff laws. For example,

india-rubber, which is a product obtained by re ducing the juice or sap of certain tropical trees and plants to a solid form by dipping convenient molds into it, and drying it over a fire made from a peculiar kind of nut. was held not to be a manufactured article under a tariff net tax: lug articles made of rubber. The court de ser.ibed it as a "raw material in a more portable, useful, and convenient form for other manufac tures here." The court, however, held that rub ber shoes, made by the same process, except that the mold was in the form of the human foot., wore manufactured articles, as they were adapted for immediate use. Consult : Carr, Judicial trrprclation of Tariff :lets (1894) : Elute*, Lam of the Customs: also the authorities referred to under SALES.