No. 31035.-WEINASBEST-ASBESTOS.-Protests 663666, etc., of G. W. Sheldon & Co. (New York). Opinion by McClelland, G. A. So-called weinasbest, a filtrier material composed of asbestos, classified under paragraph 462, tariff act of 1909, was held dutiable as a nonenumerated manufactured article (par. 480). Abstract 28666 (T. D. 32560) followed. No. 31036.-DRINKING STRAWs.-Protests 663528, etc., of Hygeia Antiseptic Toothpick Co. (New York). Opinion by McClelland, G. A. On the authority of G. A. 7366 (T. D. 32527) drinking straws classified under paragraph 463, tariff act of 1909, were held dutiable as nonenumerated manufactured articles (par. 480). No. 31037.-STAINED WILLOW BASKETS.-Protest 648203 of Knauth, Nachod & Kuhne (New York). Opinion by McClelland, G. A. Stained willow baskets held dutiable under paragraph 214, tariff act of 1909, as claimed. Thomsen v. United States (2 Ct. Cust. Appls., 37; T. D. 31590) followed. No. 31038.-CACHOUS.-Protest 621613 of Knauth, Nachod & Kuhne (New York). Opinion by McClelland, G. A. Cachous, or small lozenges used to perfume the breath, classified under paragraph 67, tariff act of 1909, as a nonalcoholic toilet preparation, were held dutiable as confectionery (par. 219). No. 31039.-DENTAL RUBBER.-Protests 606893, etc., of International Forwarding Co. et al. (New York). MCCLELLAND, General Appraiser: These protests involve the classification of merchandise described on the invoices as "White dental rubber." The appraiser's special reports on the protests state that the merchandise consists of "White dental rubber in rolls" and "Dental rubber." The advisory returns on the invoices are "Manufacture of rubber, paragraph 463, 35 per cent," and duty was assessed accordingly. Protestants claim free entry either under paragraph 591 as "india rubber, crude, and milk of, and scrap or refuse India rubber, fit only for remanufacture and which has been worn out by use,' or paragraph 582 as "gutta-percha, crude," and the alternative claim is for duty of 20 per cent ad valorem under paragraph 480 of the tariff act of 1909. It appears from the evidence that the merchandise is imported in rolls of about 27 pounds each, varying in width from 8 to 12 inches, and that said rolls consist of india rubber and white pigment, india rubber being the greater value thereof; that by the addition of 4 pounds of Para rubber to each roll, which is not an elaborate process, the resulting product is known as dental rubber, used for making plates in which false teeth are set. The merchandise is thus shown to be manufactured from two or more materials and that india rubber is the component material of chief value therein. We hold that it falls within the language of paragraph 463, under which duty was assessed and therefore overrule the protests. G. A. 3789 (T. D. 17855); Junge v. Hedden (37 Fed. Rep., 197); Same v. Same (146 U. S., 233). No. 31040.-FLUOR SPAR.-Protests 563003, etc., of J. C. Wiarda & Co. et al. (New York and Philadelphia). Opinion by McClelland, G. A. On the authority of G. A. 7408 (T. D. 32995) certain fluor spar was held properly classified under paragraph 90, tariff act of 1909. No. 31041.-PROTESTS OVERRULED.-Protest 663955 of Hudson River Aniline Color Works (Albany), and protest 651354 of J. W. Hampton, jr., & Co. (Philadelphia). Opinions by McClelland, G. A. Protests unsupported; overruled. BEFORE BOARD 2, JANUARY 7, 1913. No. 31042.-WINDOW PAPER.-Protests 529181, etc., of F. B. Vandegrift & Co. et al. (New York). Opinion by Fischer, G. A. Paper printed with a design in imitation of stained-glass effect held dutiable as surface-coated paper under paragraph 411, tariff act of 1909, as claimed. Abstract 26611 (T. D. 31866) followed. No. 31043.-CODE BOOKS.-Protest 621531 of Cuban & Pan-American Express Co. (New York). Opinion by Fischer, G. A. Code books held properly classified as books under paragraph 416, tariff act of 1909, and not entitled to free entry as books printed chiefly in languages other than English (par. 518), as claimed. BEFORE BOARD 3, JANUARY 7, 1913. No. 31044.-CAPACITY OF CASKS CONTAINING STOUT AND ÅLE.-Protests 623747, etc., of E. & J. Burke et al. (New York). Opinion by Somerville, G. A. Protests sustained on the authority of United States v. Cummings (T. D. 32576) claiming duty was assessed on excessive quantity of stout and ale in casks. No. 31045.-CoVERINGS OF LIQUIDS AND SEMILIQUIDS.-Protests 322739, etc., of Ernesto Russo et al. (New York). Opinion by Somerville, G. A. Protests sustained on the authority of United States v. Peabody (T. D. 32383) as to coverings of liquids and semiliquids imported under the act of 1897. No. 31046.-PROTESTS OVERRULED.-Protests 608106, etc., of A. J. Coccaro et al. (New York). Opinion by Somerville, G. A. Protests unsupported; overruled. No. 31047.-NIGHT LIGHTS.-Protest 608870-3942 of Oberle & Henry (New Orleans). Opinion by Hay, G. A. Protest overruled as to night lights composed in part of metal, classified under paragraph 436, tariff act of 1909, and claimed to be dutiable under paragraph 480. United States v. American Import Co. (T. D. 32912) followed. No. 31048.-CLERICAL ERROR.-Protest 650249 of J. A. Donnelly Co. (New York). Opinion by Hay, G. A. Protest sustained, claiming clerical error in invoicing certain glassware. No. 31049.-WALKING CANES-SMOKERS' ARTICLES.-Protest 605766 of H. Bischoff & Co. (New York). Opinion by Hay, G. A. Walking canes with a cigar lighter in the handle, classified as smokers' articles under paragraph 475, tariff act of 1909, were held dutiable as walking canes (par. 478). G. A. 7328 (T. D. 32272) followed. (T. D. 33089.) Horse-radish roots. Appeal directed from two decisions of the Board of United States General Appraisers, Abstract 30673 (T. D. 32997) and Abstract 30988 (T. D. 33055), involving the classification of horse-radish roots. TREASURY DEPARTMENT, January 14, 1913. SIR: I have to acknowledge the receipt of your letter of the 10th instant, inviting attention to two decisions of the Board of United States General Appraisers, Abstract 30673 (T. D. 32997) and Abstract 30988 (T. D. 33055), involving the classification of horse-radish roots. In accordance with your recommendation, you are hereby requested to file, in the name of the Secretary of the Treasury, an application with the United States Court of Customs Appeals for a review of the said decisions, in accordance with the provisions of subsection 29 of section 28 of the tariff act of August 5, 1909. Respectfully, JAMES F. CURTIS, ASSISTANT ATTORNEY GENERAL, New York. (T. D. 33090.) Drawback on tire containers. Drawback on tire containers manufactured by the Michelin Tire Co., of Milltown, N. J., with the use of imported special wrapping paper in conjunction with domestic corrugated paper. TREASURY DEPARTMENT, January 15, 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 tire containers manufactured by the Michelin Tire Co., of Milltown, N. J., with the use of imported special wrapping paper in conjunction with domestic corrugated paper in the manner set forth in their sworn statement, dated December 5, 1912, which is transmitted herewith for filing in your office. The allowance shall not exceed the quantity of imported special wrapping paper used, as shown by the schedule included in the sworn statement above referred to. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 33091.) JAMES F. CURTIS, Drawback on buttons and collar and cuff links. T. D. 31554 of May 5, 1911, extended to cover buttons and collar and cuff links manufactured by Appelbee & Neuman, of New York, N. Y., with the use of imported gallalite beads or buttons, and amended to provide for the filing of supplemental sworn statements. TREASURY DEPARTMENT, January 16, 1913. SIR: The department's regulations of May 5, 1911 (T. D. 31554), providing for the allowance of drawback on buttons manufactured by Appelbee & Neuman, of New York, with the use of imported pearl and agate beads is hereby extended to cover, so far as applicable, buttons and collar and cuff links manufactured by the same firm with the use of gallalite beads or buttons. The allowance shall not exceed the quantity of gallalite buttons or beads used in the manufacture of the exported articles, as shown by the sworn statement of the manufacturer, dated November 19, 1912, which is transmitted herewith for filing in your office. T. D. 31554 is also amended to provide for the filing of supplemental sworn statements covering the manufacture of buttons and collar and cuff links from imported beads or buttons, and upon verification of such supplemental sworn statement drawback may be allowed under the said decision. T. D. 26684 of August 30, 1905, extended to cover artificial silk imported in the gray and dyed for and on account of M. L. Eckstein & Co., of New York, by Abe Stuermann, of Jersey City, N. J. TREASURY DEPARTMENT, January 16, 1913. SIR: The department's regulations of August 30, 1905 (T. D. 26684), providing for the allowance of drawback on the exportation of artificial silk imported in the gray, after having been dyed or dyed and spooled for and on account of the Chardonnet Artificial Silk Co., of New York, are hereby extended to cover, so far as applicable, the exportation of artificial silk imported in the gray, after having been dyed for and on account of M. L. Eckstein & Co., of New York, by Abe Stuermann, of Jersey City, N. J. The sworn statements of M. L. Eckstein & Co. and Abe Stuermann, dated December 18, 1912, are transmitted herewith for filing in your office. Drawback on gas mantles manufactured by the General Gas Mantle Co., of New York, with the use of double or twisted ramie yarn produced from ramie yarn imported in the single. TREASURY DEPARTMENT, January 16, 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 gas mantles designated as “Humphrey No. 7, No. 8, and No. 10 inverted ramie mantles" and. “Flag No. 2 B. W. upright mantles, 34 inches," manufactured by the General Gas Mantle Co., of New York, with the use of double or twisted ramie yarn produced from ramic yarn imported in the single. A special manufacturing record shall be kept, which shall show, in addition to the usual data, the quantity of twisted or double ramie yarn used in the manufacture of each lot of mantles, the number of each kind of mantles produced, the quantity of waste, and the value of such waste, if any. In liquidation, the quantity of double or twisted ramie yarn which may be taken as a basis for computing the quantity of imported ramie yarn upon which drawback is to be paid may equal that actually used in the manufacture of the exported mantles, as shown by the abstract from the manufacturing records, the allowance for waste to depend upon the value thereof. The sworn statement of the manufacturer, dated May 21, 1912, is transmitted herewith for filing in your office. Nail or manicure nippers dutiable at the rate of 8 cents per pound and 40 per cent ad valorem under paragraph 198, tariff act of 1909. TREASURY DEPARTMENT, January 16, 1913. SIR: The department duly received your letter of the 11th ultimo, relative to the lack of uniformity in the classification of nail or manicure nippers. It appears that at your port duty is assessed upon these articles at the rate of 8 cents per pound and 40 per cent ad valorem under paragraph 198 of the tariff act, which provides that rate upon "nippers and pliers of all kinds (except blacksmiths' tongs, surgical and dental instruments or parts thereof), wholly or partly manufactured," while at another port they are assessed with duty at the rate of 45 per cent ad valorem under paragraph 199 of the said act, on the ground as stated that the articles are not commercially known as nippers. The Board of United States General Appraisers in G. A. 7037 (T. D. 30689) held that certain cheap carpenters' pincers were dutiable under the provision in paragraph 198 for "nippers and |