No. 31704.-Gold Threads-Gold Cordonnet-METAL THREAD.-Protests 645735, etc., of Emery-Bird-Thayer Dry Goods Co. (Kansas City). Opinion by Fischer, G. A.

Three-ply gold thread held dutiable as metal threads under paragraph 179, tariff act of 1909. Gold cordonnet held properly classified under the last provision of the same paragraph.

No. 31705.-CYLINDRICAL METAL CONTAINERS.-Protest 676012 of George S. Bush

1

& Co. (Portland, Oreg.). Opinion by Fischer, G. A.

On the authority of United States v. Marx (1 Ct. Cust. Appls., 152; T. D. 31210), drums containing creosote oil were held properly classified under paragraph 151, tariff act of 1909.

"No. 31706.-Grease-Proof AND IMITATION PARCHMENT PAPER.-Protests 645762, etc., of Alexander Murphy & Co. (Philadelphia). Opinion by Fischer, G. A. Protests overruled as to grease-proof and imitation parchment paper classified under paragraph 411, tariff act of 1909.

No. 31707.-PROTESTS OVERRULED.-Protests 647605-42482, etc., of Charlton Silk Co. et al. (Chicago), and protest 643505 of Levi Sondheimer & Co. (New York). Opinions by Fischer, G. A.

Protests unsupported; overruled.

No. 31708.-FIGURED COTTONS.-Protests 661332, etc., of John Darling & Co. (New York). Opinion by Cooper, G. A.

Unbleached figured cotton cloth was found to be valued at not more than 7 cents per square yard and dutiable accordingly under paragraphs 315 and 323, tariff act of 1909. Protests sustained in part.

BEFORE BOARD 3, MARCH 12, 1913.

No. 31709.-ARTISTIC ANTIQUITIES.-Protests 606694, etc., of Shreve, Crump & Low Co. (Boston). Opinion by Waite, G. A.

Certain furniture held entitled to free entry as artistic antiquities under paragraph 717, tariff act of 1909. Protests sustained in part.

No. 31710.-GRAPES IN TINS.-Protest 640048 of Von Bremen, Asche & Co. (New York). Opinion by Waite, G. A.

White grapes from which the skins have been removed, packed in sweetened liquor and put up in hermetically sealed tin cans, claimed to be dutiable as grapes in barrels or other packages under paragraph 276, tariff act of 1909, were held properly classified as preserved fruits (par. 274).

No. 31711.-RASPBERRY SHRUB-FRUIT SIRUP.-Protest 635183 of F. H. Leggett & Co. (New York). Opinion by Waite, G. A.

On the authority of Abstract 26397 (T. D. 31832) raspberry shrub was held properly classified as a fruit sirup under paragraph 310, tariff act of 1909.

No. 31712.-PLUMS OR PRUNES IN TINS.-Protests 626821, etc., of Meyer & Lange et al. (New York). Opinion by Waite, G. A.

Plums or prunes put up either in sugar or their own juices in hermetically-sealed tins were held properly classified under the provision in paragraph 274, tariff act of 1909, for "fruits of all kinds preserved or packed in sugar

*

or

their own juices." United States v. Reiss (136 Fed., 741; T. D. 25946) cited.

*

No. 31713.-WAFERS-CASSAVA.-Protests 603688, etc., of H. W. Peabody & Co. (New York). Opinion by Waite, G. A.

Cassava in the shape of thin wafers, classified as wafers not specially provided for, under paragraph 244, tariff act of 1909, was held free of duty as cassava (par. 689), G. A. 5737 (T. D. 25443) followed.

No. 31714.-BERRIES IN TINS-BILBERRIES-CRANBERRIES.-Protests 593912, etc., of Meyer & Lange (New York). Opinion by Waite, G. A.

Bilberries put up in liquid in air-tight sealed tins and cranberries put up in a sirup of sugar and water were held properly classified as fruit in its own juice under paragraph 274, tariff act of 1909, and not dutiable as cranberries under the same paragraph, as claimed. Abstract 18421 (T. D. 28833) and Abstract 25229 (T. D. 31478) followed, No. 31715.-COCOA WASTE-COCOA SHELLS.-Protest 592537 of James M. Herron (New York).

WAITE, General Appraiser: The commodity in question here is invoiced as "cocoa waste." It is a brown granulated substance, not in the form of flour, but much coarser in appearance than flour would be. It is quite uniform and appears on inspection to be procured from the shell or skin of the cocoa bean. It was assessed for duty under paragraph 292, tariff act of 1909, as cocoa, prepared or manufactured. It is claimed to be dutiable at 10 per cent ad valorem under paragraph 479 as waste, or free of duty under paragraph 540, which reads:

540. Cocoa, or cacao, crude, and fiber, leaves, and shells of.

The appraiser reports that the commodity was assessed under paragraph 292 by inadvertence, as he states it to be his opinion that it is either dutiable as waste under paragraph 479 or free under paragraph 540 by reference to the provision there for shells of cocoa. The record is exceedingly meager, the examination of the witness not being carried far enough to give us light upon the method of production of this commodity. Neither are we informed in what shape or form the article described in the statute as the "shells of cocoa" is imported into this country. We do not think, however, it should be classified as waste under the general provision for waste. It is clearly the shell of the cocoa bean, and apparently the result of a process of decortication to prepare the cocoa bean for the manufacture into cocoa. Congress clearly intended to make the shell of the cocoa bean free. It would hardly be consistent to hold it dutiable at 10 per cent ad valorem if nothing had been done to it except to remove it from the bean or nib. We therefore hold that this commodity is covered by paragraph 540, being described therein as cocoa shell. That claim in the protest is therefore sustained.

No. 31716.-Green Kern-RYE-WHEAT.-Protests 567905, etc., of Levy & Levis Co. et al. (New York.) Opinion by Waite, G. A.

A commodity invoiced as green kern and green wheat, classified as wheat under paragraph 242, tariff act of 1909, was claimed to be rye, dutiable under paragraph 241, Protests sustained.

No. 31717.-ROTTEN FRUIT.-Protests 324946, etc., of G. Lasagna fu Pietro et al, (New York.) Opinion by Somerville, G. A.

Protests sustained on the authority of United States v. Shallus (2 Ct. Cust. Appls., 332; T. D. 32074) relating to rotten fruit.

No. 31718.-COVERINGS OF LIQUIDS AND SEMILIQUIDS.-Protests 271939, etc., of American Express Co., and protests 304306, etc., of Musolino & Berger (Boston), and protests 280269, etc., of James P. Smith & Co. (New York). Opinions by Somerville, G. A.

On the authority of United States v. Peabody (T. D. 32383) protests sustained claiming free entry for coverings of liquids and semiliquids.

No. 31719.-SHORTAGE OF LIQUOR IN BOTTLES.-Protests 368449, etc., of C. W. Craig & Co. et al. (San Francisco). Opinion by Somerville, G. A.

On the authority of United States v. Vignier (T. D. 32380) protests sustained claiming refund of duty on bottles of liquor reported missing by the appraiser. Protests overruled as to broken bottles, except in the case of vermuth. United States v. Wile (178 Fed., 269; T. D. 30449) followed.

No. 31720.-WOOD PULP.-Protests 561106 and 562126 of W. N. Proctor Co. (Boston). Opinion by Somerville, G. A.

For the reason that the requisite certificates were not produced, protest overruled as to wood pulp assessed with countervailing duty.

No. 31721.-PROTESTS OVERRULED.-Protests 401333, etc., of Foke Hain et al. (New York). Opinion by Somerville, G. A.

Protests unsupported; overruled.

(T. D. 33281.)

Vessels and their machinery-Free entry of materials for construction or repair.

Condenser tubes conforming to certain conditions entitled to free entry under section 5 of the Panama Canal Act and the regulations thereunder in T. D. 32956 of November 25, 1912.

TREASURY DEPARTMENT, March 17, 1913. SIR: Referring to certain condenser tubes imported on February 18, 1913, for which free entry is claimed under section 5 of the Panama Canal Act and the regulations thereunder in T. D. 32956, I have to state that tubes which are of standard gauge and size, merely cut to length on special orders, are entitled to free entry subject to compliance with the said regulations.

Drawback on slabs, moldings, capitals, pilasters, columns, risers, treads, flooring, wainscoting, bases, counters, plumbers' slabs, and other forms of marble interior finish manufactured by the Northwestern Marble & Tile Co., of Minneapolis, Minn., from marble imported in blocks.

TREASURY DEPARTMENT, March 20, 1913. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on slabs, moldings, capitals, pilasters,

columns, risers, treads, flooring, wainscoting, bases, counters, plumbers' slabs, and other forms of marble interior finish manufactured by the Northwestern Marble & Tile Co., of Minneapolis, Minn., from marble imported in blocks.

A manufacturing record shall be kept which will show, in addition to the usual data, the cubic measure of the imported marble blocks. used in the manufacture of each lot of articles on which drawback is to be claimed, the number, character, and cubic measure of the articles produced, the quantity of waste incurred, the value of such waste, and the value of the imported marble blocks used.

A sworn abstract from such manufacturing record shall be filed with each drawback entry.

In liquidation, the quantity of imported marble which may be taken as a basis for the payment of drawback may equal the quantity used in the manufacture of the exported articles, the allowance for waste to be reduced according to the number of cubic feet of marble which the value of the waste will replace.

The sworn statement of the manufacturer, dated February 23, 1913, is transmitted herewith for filing in your office.

Drawback on mowing-machine knives manufactured by the Whitman & Barnes Manufacturing Co., of Chicago, Ill., with the use of imported steel bars.

TREASURY DEPARTMENT, March 20, 1913.

SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on mowing-machine knives manufactured by the Whitman & Barnes Manufacturing Co., of Chicago, Ill., with the use of imported steel bars.

The allowance shall not exceed the weight of the steel bars used in the manufacture of the exported knives, as shown by the sworn statement of the manufacturer, dated March 5, 1913, which is transmitted herewith for filing in your office. The allowance for waste shall be reduced according to the number of pounds of imported steel which the value of the waste will replace.

Respectfully,

(40266.)

COLLECTOR OF CUSTOMS, Chicago, Ill.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 33284.)

Drawback on olives.

Drawback on bottled olives, bottled pitted olives, and bottled stuffed olives manufactured by the Colin D. Mawer Co., of Brooklyn, N. Y., with the use of olives imported in casks.

TREASURY DEPARTMENT, March 21, 1913. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on bottled olives, bottled pitted olives, and bottled stuffed olives manufactured by the Colin D. Mawer Co., of Brooklyn, N. Y., with the use of olives imported in casks, by sorting, picking, bottling, and labeling in the manner described in their sworn statement, dated February 26, 1913, which is transmitted herewith for filing in your office.

The allowance shall not exceed the quantity of imported olives appearing in the exported article, as shown by the sworn statement of the manufacturer.

Supplemental sworn statements may be filed covering bottled olives manufactured by this firm, and upon verification of such schedules, drawback thereon may be allowed.

Respectfully,

(94403-1.)

COLLECTOR OF CUSTOMS, New York.

JAMES F. CURTIS,

Assistant Secretary.

(T. D. 33285.)

Drawback on packing rings.

Drawback on packing rings manufactured by the Hewitt Supply Co., of Chicago, Ill. from imported babbitt metal.

TREASURY DEPARTMENT, March 21, 1913. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on packing rings manufactured by the Hewitt Supply Co., of Chicago, Ill., from imported babbitt metal.

The allowance shall not exceed the quantity of imported materia appearing in the exported packing rings.

The sworn statement of the manufacturer, dated January 25, 1913, is transmitted herewith for filing in your office.

Respectfully,
(97990.)

COLLECTOR OF CUSTOMS, Chicago, Ill.

JAMES F. CURTIS,

Assistant Secretary.