No. 32692.-BUTTONS.-Protest 663330 of Strauss Bros. & Co. (New York). Opinion by Somerville, G. A. Agate buttons were held dutiable at 15 per cent ad valorem and one-twelfth of 1 cent per line per gross under paragraph 427, tariff act of 1909, as claimed. No. 32693.-COTTON BAGGING-MANUFACTURES OF VEGETABLE FIBERS.-Protests 619023, etc., of Hawley & Letzerich (Galveston). Opinion by Somerville, G. A. Cotton bagging classified as manufactures of flax, jute, and other fibers under paragraph 358, tariff act of 1909, was claimed dutiable under paragraph 355. Other vegetable fibers were found to be in chief value and the bagging held dutiable as assessed. No. 32694.-OLD GUNNY BAGGING WASTE-RAGS.-Protest 644606 of L. B. Shoenfeld & Co. (New York). Opinion by Somerville, G. A. Old gunny bagging assessed as waste under paragraph 479, tariff act of 1909, was found to be in part scrap gunny or rags, free of duty under paragraph 660. Protest sustained accordingly. G. A. 6603 (T. D. 28202) cited. No. 32695. Jute Thread WASTE.-Protest 650953 of F. B. Vandegrift & Co. (Philadelphia). Opinion by Somerville, G. A. Jute thread waste classified under paragraph 479, tariff act of 1909, was claimed free of duty under paragraph 644 or 578. Protest overruled. Salomon v. United States (2 Ct. Cust. Appls., 431; T. D. 32196) followed. No. 32696.-Rotten Fruit.-Protest 254136 of F. Minaldi & Co. (New York). Opinion by Somerville, G. A. On the authority of United States v. Shallus (2 Ct. Cust. Appls., 332; T. D. 32074), protest sustained claiming an allowance in duty for rotten fruit. No. 32697.-Gauge of Olive OIL.-Protests 667563-4131, etc., of R. U. Delapenha & Co. (New Orleans). Opinion by Somerville, G. A. Protests overruled claiming duty was assessed upon excessive gauge of olive oil. No. 32698.-NAIL BUFFERS BRUSHES.-Protest 613101 of A. Steinhardt & Bro. (New York). Opinion by Hay, G. A. Protest overruled as to nail polishers assessed as brushes under paragraph 423, tariff act of 1909. G. A. 6656 (T. D. 28383) distinguished. No. 32699.-PROTESTS OVERRULED.-Protest 678473 of National Lace & Embroidery Co. (New York). Opinion by Somerville, G. A. Protest unsupported; overruled. No. 32700.-PLATE POWDER.-Protest 679842 of Acker, Merrall & Condit Co. (New York). Opinion by Hay, G. A. On the authority of Bartley v. United States (3 Ct. Cust. Appls., 363; T. D. 32961), plate powder was held dutiable under paragraph 54, tariff act of 1909, as claimed. No. 32701.-GRANITO.-Protest 686671 of R. Rossman Co. (New York). Opinion by Hay, G. A. Rossman v. United States (1 Ct. Cust. Appls., 280; T. D. 31321) followed as to granito. Protest overruled. No. 32702.-EARTHENWARE AND METAL VASES.-Protest 678111-43568 of Butler Bros. (Chicago). Opinion by Hay, G. A. Earthenware vases decorated with metal, classified under paragraph 93, tariff act of 1909, were claimed dutiable as manufactures of metal. Protest overruled. No. 32703.-TOY PARASOLS.-Protest 589526 of A. A. Vantine & Co. (New York). Opinion by Hay, G. A. Parasols classified under paragraph 478, tariff act of 1909, were claimed dutiable as toys (par. 431). Protest overruled on the authority of Pacific Mail Steamship Co. v. United States (3 Ct. Cust. Appls., 102; T. D. 32361) and Cattus v. United States (T. D. 33198). No. 32704.-CLERICAL ERROR.-Protest 685431 of Frankel, Frank & Co. (Kansas City), and protest 607833 of Antoine Chiris Co. (New York). Opinions by Hay, G. A. Protests overruled claiming clerical error. No. 32705.-PROTESTS ABANDONED.-Protests 542514, etc., of W. H. Masson et al. (Baltimore). Protests abandoned. BEFORE BOARD 1, JUNE 11, 1913. No. 32706.-FISH IN TINS.-Protests 545995, etc., of L. Pickert Fish Co. (Boston). Opinion by Sullivan, G. A. United States v. Smith (T. D. 33312) followed as to fish in tins. Protests sustained in part. BEFORE BOARD 2, JUNE 11, 1913. No. 32707.-ADHESIVE FELT FOR SHEATHING VESSELS.-Protest 687508 of W. H. Masson (Baltimore), and protest 695039 of Hawley & Letzerich (Galveston). Opinions by Fischer, G. A. Merchandise classified as roofing felt under paragraph 407, tariff act of 1909, was held entitled to free entry as adhesive felt for sheathing vessels (par. 564). G. A. 7451 (T. D. 33302) followed. No. 32708.-PLATES ENGRAVED FOR PRINTING-PRINTED MATTER.-Protest 671921 of A. D. Maclachlan (Boston). Opinion by Fischer, G. A. Plates engraved for printing, classified under paragraph 199, tariff act of 1909, were held dutiable under paragraph 166, as claimed. Cards or folders printed and embossed, not lithographed, were held dutiable as printed matter (par. 416), as claimed. United States v. Fuld (T. D. 33476) followed. No. 32709.-WIRE STRAINERS.-Protest 669122 of F. W. Woolworth & Co. (Boston). Opinion by Fischer, G. A. Tea strainers made of wire and metal, classified under paragraph 199, tariff act of 1909, were claimed dutiable as articles in chief value of wire (par. 135). Protest sustained. Abstract 29688 (T. D. 32812) followed. No. 32710.-JEWELRY BOXES.-Protests 646067, etc., of Dennison Mfg. Co. (Boston), and protests 667781, etc., of Hammel, Riglander & Co. et al. (New York). Opinions by Fischer, G. A. Boxes made of wood or pasteboard covered with surface-coated paper and lined with cotton velvet or silk, designed for holding watches, scarf pins, or other articles of jewelry, were held dutiable under paragraph 411, tariff act of 1909. Abstract 31389 (T. D. 33217) followed. Protests sustained in part. No. 32711.-BARKING MACHINES.-Protest 592762 of William A. Bird (Buffalo). Opinion by Fischer, G. A. On the authority of United States v. Georgia Pulp & Paper Co. (3 Ct. Cust. Appls., 410; T. D. 32998) barking machines were held properly classified under paragraph 199, tariff act of 1909. No. 32712.-CHRISTMAS LETTERS-PRINTED MATTER.-Protest 510577-37577 of Sears, Roebuck & Co. (Chicago). Opinion by Fischer, G. A. Christmas letters consisting of printed paper folders, assessed under paragraph 415, tariff act of 1909, were held dutiable as printed matter (par. 416). United States v. Fuld (T. D. 33476) followed. No. 32713.-POST-CARD FOLDERS-PRINTED MATTER.-Protests 508127, etc., of Alexander Murphy & Co. et al. (Philadelphia). Opinion by Fischer, G. A. On the authority of United States v. Fuld (T. D. 33476) embossed and printed cards and folders were held dutiable as printed matter under paragraph 416, tariff act of 1909. Protests sustained in part. No. 32714.-PAPER NOVELTIES TISSUE PAPER.-Protests 668103, etc., of B. Illfelder & Co. (New York). Opinion by Fischer, G. A. Paper novelties, or so-called fans, classified as manufactures in chief value of tissue paper under paragraph 410, tariff act of 1909, were held dutiable as manufactures of paper (par. 420), as claimed. No. 32715.-PAPER NAPKINS.-Protest 665540 of China & Japan Trading Co. (New York). Opinion by Fischer, G. A. Napkins made of crêpe paper classified under the last clause of paragraph 410, tariff act of 1909, were held dutiable as manufactures of paper (par. 420). Protest overruled. No. 32716.-DECORATED BOOKLETS.-Protest 625054 of Kronfeld, Saunders & Co. (New York). Opinion by Fischer, G. A. United States v. Hagelberg (3 Ct. Cust. Appls., 341; T. D. 32626) followed as to decorated booklets held dutiable under paragraph 412, tariff act of 1909. Protest sustained in part. No. 32717.-ELASTIC BELTS.-Protests 550939, etc., of Royal Metal Mfg. Co. (New York). Opinion by Howell, G. A. Elastic belts composed in chief value of metal were held dutiable under paragraph 199, tariff act of 1909. Abstract 27366 (T. D. 32089) followed. Protests sustained in part. No. 32718.-FIGURED COTTONS.-Protests 540375, etc., of H. Cohen & Co. et al. (New York). Opinion by Cooper, G. A. United States v. McConnell (1 Ct. Cust. Appls., 73; T. D. 31104) followed as to figured cottons. Protests sustained in part. No. 32719.-MERCERIZED COTTONS.-Protests 529197, etc., of Witcombe, McGeachin & Co. et al. (New York). Opinion by Cooper, G. A. Protests overruled as to cotton cloth assessed for duty as mercerized. BEFORE BOARD 3, JUNE 11, 1913. No. 32720.-CHINESE FRUIT CANDY-COMFITS.-Protest 666268 of W. A. Brown & Co. (New York). Opinion by Waite, G. A. Chinese fruit candy made by dipping the fruit in sirup and allowing it to dry, classified as confectionery under paragraph 219, tariff act of 1909, claimed dutiable under the provision for fruits, preserved, in paragraph 274, was held dutiable as comfits. Protest sustained. No. 32721.-MODELS-STATION INDICATOR.-Protest 612810-41447 of Bernard, Judae & Co. (Chicago). Opinion by Waite, G. A. An article made of metal claimed to be a model of a contrivance to be used on cars to show the name of the station which the car is approaching, assessed under paragraph 199, tariff act of 1909, was claimed entitled to free entry as a model (par. 629). Protest sustained. No. 32722.-PEPERONI-PEPPERS-PICKLES.-Protest 615007-41260 of Citti Bros. (Chicago). Opinion by Waite, G. A. Small green pepper pods described as peperoni, imported in vinegar, assessed as pickles under paragraph 253, tariff act of 1909, were claimed dutiable under paragraph 269 or 480, or free of duty under paragraph 571. The provision for pickles was held to be broad enough to cover the commodity in question. Microutsicos v. United States (2 Ct. Cust. Appls., 342; T. D. 32078) followed. Protest overruled. No. 32723.-FRUIT TREES-NURSERY STOCK.-Protest 634367 of F. Philip Dorn (Cleveland). Opinion by Waite, G. A. Fruit trees classified as nursery stock were claimed to be seedlings under 3 years of age, dutiable at specific rates under paragraph 264, tariff act of 1909. They were found to be grafted stock and held properly dutiable as assessed. No. 32724.-ARTISTIC ANTIQUITIES.-Protest 647003 of Jordan-Marsh Co. (Boston), and protest 610176 of Alexander Murphy & Co., and protest 652947 of Snow's United States Sample Express Co. (New York). Opinions by Waite, G. A. Protests overruled claiming free entry under paragraph 717, tariff act of 1909. No. 32725.-PORCELAIN PIECES-ANTIQUES.-Protest 625263 of E. F. Bonaventure (New York). Opinion by Waite, G. A. Protest sustained as to certain porcelain pieces claimed to be artistic antiquities over 100 years old, entitled to free entry under paragraph 717, tariff act of 1909. No. 32726.-PROTESTS OVERRULED.-Protests 658468-42865, etc., of Bernard, Judae & Co. et al. (Chicago). Opinion by Waite, G. A. Protests unsupported; overruled. No. 32727. SHORTAGE.-Protest 657249 of Greenhut-Siegel-Cooper Co. (New York). Opinion by Somerville, G. A. Protest sustained claiming a refund of duty for shortage of merchandise. No. 32728.-NONIMPORTATION.-Protest 671284-43214 of Diggles & Gordon (Chicago). Opinion by Somerville, G. A. On the authority of United States v. Habicht (1 Ct. Cust. Appls., 53; T. D. 31031) protest sustained claiming that certain gloves were short and did not arrive in this country. No. 32729.-OLD GUNNY BAGGING-RAGS.-Protests 654484, etc., and protests 662174, etc., of Castle, Gottheil & Overton et al., and protests 642523, etc., of A. Eckert et al. (New York). Opinions by Somerville, G. A. G. A. 6603 (T. D. 28202) followed as to old gunny bagging claimed to be free of duty under paragraph 660, tariff act of 1909. Protests sustained in part. No. 32730.-JUTE WASTE.-Protest 643913 of Salomon Bros. & Co. (Boston), and protests 645969, etc., of Salomon Bros. & Co. (New York). Opinions by Somer ville, G. A. Jute waste assessed under paragraph 479, tariff act of 1909, was claimed dutiable as jute, unmanufactured (par. 578). Protests sustained in part. Salomon v. United States (2 Ct. Cust. Appls., 431; T. D. 32196) followed. No. 32731.-GLASS BUTTONS.-Protest 675286 of Rothschild Bros. & Co. (New York). Opinion by Somerville, G. A. Buttons composed of pearl, glass, and metal, glass chief value, classified as not specially provided for under paragraph 427, tariff act of 1909, were held dutiable as glass buttons, as claimed. No. 32732.-HUMAN HAIR.-Protest 678790 of A. Jacquemart (San Francisco). Opinion by Somerville, G. A. Human hair assessed under paragraph 442, tariff act of 1909, was found to be raw, uncleaned, and not drawn, free of duty under paragraph 583, as claimed. No. 32733.-GAUGE OF MINERAL WATER.-Protest 684437-4450 of E. C. Villere Co. (New Orleans). Opinion by Somerville, G. A. Protest overruled as to the gauge of mineral water. No. 32734.-GAUGE OF SPIRITUOUS BEVERAGES.-Protest 662197 of A. Grunbaum (New York). Opinion by Somerville, G. A. Protest sustained claiming that duty was assessed upon an excessive gauge of bottles of spirituous beverages. No. 32735.-AMERICAN GOODS RETURNED.-Protests 650762, etc., of Western Building Material Co. (San Francisco). Opinions by Somerville, G. A. Protests overruled claiming certain merchandise free of duty as American goods returned, under paragraph 500, tariff act of 1909. No. 32736.-MEASUREMENT OF MARBLE.-Protest 667898-4158 of New Orleans & No. 32737.-PROTESTS OVERRULED.-Protest 560375 of R. B. Ways (Baltimore), protest 610471 of H. Rabe (Eagle Pass), protest 670151-4356 of F. Hollender & Co., protest 682107-4380 of Oberle & Henry (New Orleans), protest 631439 of Castle, Gottheil & Overton (New York), and protests 569383, etc., of A. Murphy & Co. et al. (Philadelphia). Opinions by Somerville, G. A. Protests unsupported; overruled. No. 32738.-PROTEST DISMISSED.-Protest 671492 of A. Bennett & C. (New York). Opinion by Somerville, G. A. Protest dismissed upon stipulation of counsel. No. 32739.-EARTHENWARE EXHAUSTERS AND PUMPS.-Protests 504937, etc., of Didier-March Co. (New York). Opinion by Hay, G. A. Exhausters and pumps classified under paragraph 94, tariff act of 1909, were held dutiable under paragraph 95, as claimed. Abstract 26422 (T. D. 31842) followed. No. 32740.-PROTEST OVERRULED.-Protest 674849 of A. Holthusen (New York). Opinion by Hay, G. A. Protest unsupported; overruled. No. 32741.-PROTESTS ABANDONED.-Protest 619418 of C. A. Selzer (Cleveland), protests 651340, etc., of Champion Coated Paper Co. (Dayton), protest 648134 of Hawley & Letzerich (Galveston), protest 672231 of Frank A. Miller (Los Angeles), protests 688266, etc., of Strawbridge & Clothier et al. (Philadelphia), and protests 476901, etc., of George Borgfeldt & Co. et al., and protests 607791, etc., of Swayne, Hoyt & Co. (San Francisco). Protests abandoned. |