and roasted, were properly dutiable at the rate of 10 per cent ad valorem under paragraph 480. Following the decision of the United States Court of Customs Appeals in T. D. 32113, wherein it was held that melon seed which had been pealed, roasted, and salted was properly dutiable as nonenumerated manufactured articles, the department is of the opinion that salted melon seed, roasted, is properly dutiable as nonenumerated manufactured articles, and you are accordingly directed to assess duty at the rate of 20 per cent ad valorem under paragraph 480 of the tariff act upon such merchandise imported 30 days from the date hereof. Appeal directed from the decision of the Board of United States General Appraisers of February 27, 1913, Abstract 31558 (T. D. 33263), involving the classification of merchandise assessed with duty as cabinet wood. TREASURY DEPARTMENT, April 19, 1913. SIR: I am in receipt of your letter of the 10th instant, inviting attention to the decision of the Board of United States General Appraisers of February 27, 1913, Abstract 31558 (T. D. 33263), involving the classification of merchandise assessed with duty as cabinet wood. In view of the importance of the issue, 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 decision, 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. 33346.) Wool-Weights-Tare. Collectors will direct the weigher to furnish the appraising officer with the gross, tare, and net weights of all importations of wool. TREASURY DEPARTMENT, April 21, 1913. To collectors and other officers of the customs: The attention of the department has been called to the practice of certain shippers of wool in showing on their invoices a gross weight 75044-VOL 24-13-35 in excess of the actual gross weight of the wool, and also a tare weight less than the actual tare of the packages, by which means a weight is shown considerably greater than the actual net weight of the shipment, thereby reducing the pound value of the wool covered by the invoice for the purpose of affecting its classification. In order that the appraising officer may be in possession of the actual weights of imported wool, collectors will direct the weigher to furnish to the appraising officer at the earliest practicable date the gross, tare, and net weights of all importations of wool. (94451-2.) JAMES F. CURTIS, Assistant Secretary. (T. D. 33347-G. A. 7456.) Cellulose watte or Watoline. An article called "cellulose watte" or "Watoline," composed of a number of layers of thin, soft, crêped paper, is dutiable under the provisions of paragraph 410, tariff act of 1909. That paragraph provides for crêpe paper, bibulous paper, tissue paper, and for all papers not specially provided for, weighing not over 6 pounds to the ream, and the final clause therein subjects articles made from such papers to at least the rate of duty imposed by the paragraph on the specified papers. Held, that there was no error in assessing the cellulose watte or Watoline at the rate applicable to crêpe paper. United States General Appraisers, New York, April 15, 1913. In the matter of protests 635449, etc., of Fillman, Lee & Happel against the assessment of duty by the collector of customs at the port of New York. Before Board 2 (FISCHER, HOWELL, and COOPER, General Appraisers). FISCHER, General Appraiser: The merchandise, so-called "cellulose watte" or "Watoline," is composed of a number of layers of very thin, soft, crinkled paper laid together without glue or other adhesive material, and having small squares pressed or embossed thereon. It is about one-eighth of an inch thick without pressure; is used to lay on the top of candies in boxes as a packing or wadding to protect the packed candies from the shock of handling or shipping; and is imported in cut sizes to fit the particular boxes. Duty was assessed on the merchandise at the rate of 5 cents per pound and 15 per cent ad valorem under the provisions of paragraph 410, tariff act of 1909, the pertinent provisions of which read as follows: * Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, and all papers not specially provided for in this section, weighing not over six pounds to the ream of four hundred and eighty sheets, on the basis of twenty by thirty inches, and whether in reams or any other form, six cents per pound and fifteen per centum ad valorem; if weighing over six pounds and less than ten pounds to the ream, * * five cents per pound and fifteen per centum * ad valorem; crêpe paper and filtering paper, five cents per pound and fifteen per centum ad valorem: Provided, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made. The importers claim, among other things, that the merchandise is dutiable at 30 per cent ad valorem under paragraph 415 as paper not specially provided for. The merchandise was classified as a crêpe paper. The article is a soft, pliant, and flexible paper packing that could very well be called a "paper wadding." An examination of the sample shows that it is made of numerous layers of thin paper not weighing over 6 pounds to the ream. As an article made of crêpe paper it would by virtue of the final clause in paragraph 410 pay not less than the rate applicable to crêpe paper. If it is not a crinkled paper or an article made of such paper, the claim here urged by the importers, it would be dutiable under the provisions of the same paragraph at a higher rate than that assessed. The specified papers to which the proviso to paragraph 410 applies include, besides crêpe paper, papers known as bibulous paper, tissue paper, and all papers not specially provided for in this section weighing not over six pounds to the ream. These pay 6 cents per pound and 15 per cent ad valorem, whereas the rate for articles made of crêpe paper is only 5 cents per pound and 15 per cent ad valorem. The evidence offered by the importers for the purpose of proving a commercial meaning of the term "crêpe paper" is not persuasive, as the witnesses were not dealers in all classes of crinkled paper, but dealt in only one kind of crêpe paper. The board passed upon an article similar to that now before us in Abstract 7304 (T. D. 26573), and the paper therein referred to as cellulose watte was held dutiable as crêpe paper. In Fiegel v. United States (167 Fed., 537; T. D. 29503; affirming G. A. 6471, T. D. 27683) it was held that the term "crêpe paper" included not only a crêpe tissue paper, but also heavier papers which had been subjected to the crêping process. The paper which was the subject of that ruling was very heavy, waterproof paper, intended to be used in covering flower pots. The board followed these rulings in the Germania case, Abstract 22942 (T. D. 30468), in passing on a heavy, strong paper, which had been crêped or crinkled so as to fit it for use in producing embossed effects in high relief. We now have before us a paper which exhibits a crinkled effect, which is described in the special reports as "made of several layers of crêpe paper," and which is assessed as a crêpe paper. The record evinces nothing to the contrary, and we see no good reason why the merchandise should not find classification under paragraph 410. The protests are overruled. Board 1. (T. D. 33348.) Abstracts of decisions of the Board of General Appraisers. , McClelland, and the President of the Board ex officio. Board 2.Fischer, Howell, and Cooper. Board 3.-Waite, Somerville, and Hay. BEFORE BOARD 2, APRIL 11, 1913. No. 31991.-BLANK BOOKS WITH PENCILS ENTIRETIES.-Protest 680088 of B. Illfelder & Co. (New York). Opinion by Fischer, G. A. Blank books with pencils of wood attached, classified under paragraphs 416 and 472, respectively, tariff act of 1909, were claimed dutiable as entireties under paragraph 416 only. Protest overruled on the authority of G. A. 5475 (T. D. 24783). No. 31992.-BARKING MACHINE.-Protest 581009 of Central Vermont Railway Co. (Burlington). Opinion by Fischer, G. A. A barking or rossing machine classified under paragraph 199, tariff act of 1909, was claimed dutiable as a machine tool (par. 197). Protest overruled. United States v. Georgia Pulp & Paper Co. (T. D. 32998) followed. No. 31993.-MICA TRIMMERS.-Protest 679181 of F. W. Myers & Co. (Plattsburg). Opinion by Fischer, G. A. On the authority of Gallagher v. United States (T. D. 33168), Johnson v. United States (T. D. 33309), and Sears v. United States (2 Ct. Cust. Appls., 329; T. D. 32055), mica trimmers were held dutiable under paragraph 199, tariff act of 1909, as assessed, and not as machine tools (par. 197). No. 31994.-BUTTER CHURNS.-Protest 688350 of John L. Vandiver (Philadelphia). Opinion by Fischer, G. A. So-called butter churns and mayonnaise mixers claimed dutiable as machine tools under paragraph 197, tariff act of 1909, were held properly classified under paragraph 199. Gallagher v. United States (T. D. 33168) followed. No. 31995.-PHOTOGRAPHS.-Protest 682919 of L. McBean (Port Huron). Opinion by Fischer, G. A. Photographs classified under paragraph 416, tariff act of 1909, were claimed to be entitled to free entry under paragraph 519. Protest overruled for the reason that the Treasury regulations were not complied with. No. 31996.-METAL-THREAD TRIMMINGS.-Protest 681026 of C. H. Wyman & Co. (St. Louis). Opinion by Fischer, G. A.. Trimmings in chief value of metal thread were held properly classified under paragraph 179, tariff act of 1909. No. 31997.-SLIPPERS OF LEATHER AND COTTON OR WOOL.-Protests 669282, etc., of M. J. Corbett & Co. (New York). Opinion by Cooper, G. A. Certain slippers classified as cotton wearing apparel under paragraph 324, tariff act of 1909, and others composed in part of wool under paragraph 382 were claimed dutiable as in chief value of leather (par. 450). Protests sustained in part. BEFORE BOARD 3, APRIL 11, 1913. No. 31998.-PLASTER BUST-MODEL.-Protest 613933 of Wells, Fargo & Co. (El Paso). Opinion by Waite, G. A. A plaster bust imported for the purpose of having two bronze casts made therefrom was classified as a manufacture of plaster of Paris under paragraph 464, tariff act of 1909. Protest overruled claiming the article to be free of duty as a model (par. 629) or as statuary and casts of sculpture (par. 661). No. 31999.-CALLA BULBS-CORMS.-Protests 599100-70320, etc., of Henry & Lee et al. (New York and Chicago). WAITE, General Appraiser: Three protests and three invoices are involved in this decision. In invoice 16952 (protest 599100) the commodity is spoken of in the heading of the invoice as "208 boxes of bulbs (callas)." In the body of the invoice the goods are called simply "callas." In protest 625879 the head of the invoice describes the goods as freesia, calla, and belladonna bulbs. In the body of the invoice the bulbs in question, the "Calla Ethiopiea," are described as a certain number of crates each containing a certain given number of bulbs. The invoice in protest 589572 describes the importation at the head of the invoice as "42 boxes of bulbs (callas)." In the body of the invoice they are referred to simply as "callas." These goods were assessed under the provision in paragraph 263 for calla bulbs at $5 per thousand. They are claimed to be free under the provision of the same paragraph, which reads: “All other bulbs, bulbous roots, or corms which are cultivated for their flowers or foliage, fifty cents per thousand." In other words, these are claimed to be corms instead of calla bulbs. The Century Dictionary, under the head of "bulb," says: A form of the leaf bud, usually subterranean, in which the stem is reduced to a flat disk, rooting from the underside, and bearing above closely appressed fleshy leaves. In the tunicated or coated bulb these leaves are in the form of broad, closely concentric coatings, as in the hyacinth and onion; in the scaly bulb they are narrow, thick, and imbricated, as in the lily. The so-called solid bulb, as in the crocus and gladiolus, is more properly a corm, or short, thick root stock, inclosed within the dried sheathing bases of a few leaves. The same authority, under the head of "corm," says: A bulblike, solid, fleshy subterranean stem, producing leaves and buds on the upper surface and roots from the lower, as in the cyclamen. Some corms are coated with the sheathing bases of one or two leaves, as in the crocus and gladiolus, and are then often called solid bulbs. There are all gradations between the true naked corm and the bulb consisting wholly of coats or scales. The importer produced a witness and put in an illustrative sample of a bulb to show the difference between a true bulb and the goods in question. No testimony was offered on the part of the Government. If this question were to be decided strictly upon botanical grounds, the probabilities are that these goods would be called corms; but we learn from the statute that calla bulbs are specifically provided for and from the evidence introduced by the importer that the form before us is the only form in which calla plants are imported or propagated. We can not resist the conclusion, therefore, that Congress intended to provide for this commodity when it used the words “calla bulbs." This is justified, we think, from the definitions quoted, and the fact that they are known and called "solid bulbs." The gradation is so gradual from a true corm to a true bulb that it is difficult to determine just where the demarcation |