24551— G.  A.  5371;  July  3,  1903.)

The  proviso  in  paragraph  99,  act  of  1897,  qualifies  the  whole  paragraph,  including
the  parenthetical  exception  with  reference  to  bottles  containing  merchandise
subject  to  ad  valorem  rates  of  duty,  etc.  Accordingly,  glass  bottles  containing
merchandise  subject  to  ad  valorem  rates  of  duty  less  than  40  per  cent  are,  by
virtue  of  said  proviso,  dutiable  at  40  per  cent  ad  valorem. — Inre  Vignier  (G.  A.
4055)  and  United  States  v.  Hensel  (106  Fed.  Rep.,  70;  45  0.  0.  A.,  226)  fol-
lowed; In  re Thomsen's  Sons  (G.  A.  4011)  overruled.  (T.  D.  22768— G.  A.  4858;
January  29,  1901. )
Glass,  containing  merchandise  snbject  to  componnd  rates  of  dnty —

Paragraph  100,  act  of  1897,  provides  for  "  glass  bottles,  decanters,  or  other  vessels
or  articles  of  glass,  cut,  engraved,  painted,  colored,  stained,  silvered,  gilded,
etched,  frosted,  printed  in  any  manner  or  otherwise  ornamented,  decorated,  or
ground  (except  such  grinding  as  is  necessary  for  fitting  stoppers)."  Held  that
in  order  to  bring  articles  within  the  operation  of  the  paragraph  the  result  of
the  processes  enumerated  must  be  ornamentation,  decoration,  or  grinding.
