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at the rate of 10 per cent ad valorem under paragraph 479 of the tariff act imported and entered 30 days from the date hereof when such waste consists of an appreciable quantity of cork trimmings, pieces of sheet cork, and imperfect cork disks.

Respectfully,
(44102.)

COLLECTOR OF CUSTOMS, Baltimore, Md.

(T. D. 33430.)

JAMES F. CURTIS,
Assistant Secretary.

Drawback on motor trucks.

Drawback on motor trucks manufactured by the Stegeman Motor Car Co., of Milwaukee, Wis., with the use of imported magnetos and ball bearings.

TREASURY DEPARTMENT, May 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 motor trucks manufactured by the Stegeman Motor Car Co., of Milwaukee, Wis., with the use of imported magnetos and ball bearings.

The allowance shall not exceed the number of imported parts used in the manufacture of the exported trucks, as shown by the sworn statement of the manufacturer, dated April 23, 1909, which is transmitted herewith for filing in your office.

Respectfully,

(98543.)

COLLECTOR OF CUSTOMS, Milwaukee, Wis.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 33431.)

Coronation cord.

Coronation cord dutiable at the rate of 60 per cent ad valorem as cotton cord under paragraph 349, tariff act of 1909.

TREASURY DEPARTMENT, May 16, 1913. SIR: I have to acknowledge the receipt of your letter of the 8th instant in regard to the classification of coronation' cord, similar to that the subject of the decision of the United States Court of Customs Appeals in T. D. 33363.

The court in the decision cited held that the coronation cord was not dutiable at the rate of 60 per cent ad valorem as cotton cord under paragraph 349 of the tariff act, but was properly dutiable as manufactures of cotton at the rate of 45 per cent ad valorem under paragraph 332 of the said act.

While this decision is adverse to the Government, the court intimates that if it should be definitely shown that the merchandise is identical with the coronation cord held by the Board of United States General Appraisers to be dutiable as cotton cord under prior tariffs, then an opposite conclusion might be reached under the present act, and as you report that this merchandise is identical with the coronation cord held by the board to be dutiable as cotton cord under former tariff acts, you are hereby directed to assess duty at the rate of 60 per cent ad valorem under paragraph 349 of the tariff act upon all coronation cord imported and entered through your port 30 days from the date hereof, to the end that a new case may be prepared upon a better record.

Respectfully,
(98666.)

COLLECTOR OF CUSTOMS, New York.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 33432.)

Green kern-Wheat.

Green kern dutiable at the rate of 25 cents per bushel, as wheat, under paragraph 242, tariff act of 1909.

TREASURY DEPARTMENT, May 16, 1913. SIR: I have to acknowledge the receipt of your letter of the 12th instant, inviting attention to the decision of the Board of United States General Appraisers of March 12, 1913, Abstract 31716 (T. D. 33280), sustaining the claim of the importers that an article invoiced as green kern and green wheat, and which had been assessed with duty at the rate of 25 cents per bushel under paragraph 242 of the tariff act, was properly dutiable as rye at the rate of 10 cents per bushel under paragraph 241 of the said act.

It appears that the question involved in this case was one purely of fact that is, was the merchandise rye or wheat-and that the record shows that there was only one witness in the case and that this witness testified in behalf of the importers.

You transmit a communication from the appraiser, from which it appears that since the decision was rendered he has submitted a sample of the merchandise under consideration to the Bureau of Chemistry, Department of Agriculture, at your port, and a sample to the Bureau of Plant Industry, Department of Agriculture, at Washington, and that the officers in charge of both bureaus mentioned stated that the merchandise consisted of wheat.

In view of the foregoing, and as the board in G. A. 2974 (T. D. 15950) held that certain green kern was green wheat, and properly dutiable as wheat under the tariff act of August 28, 1894, you are

hereby directed to assess duty at the rate of 25 cents per bushel under paragraph 242 of the tariff act of August 5, 1909, upon merchandise known as "green kern" imported and entered at your port after 30 days from the date hereof.

Respectfully,
(98788.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 33433.)

JAMES F. CURTIS,
Assistant Secretary.

Abstracts of decisions of the Board of General Appraisers.

Board 1-McClelland, Sullivan, and

Board 2-Fischer, Howell, and Cooper. Board 3-Waite, Somerville, and Hay.

BEFORE BOARD 1, May 12, 1913.

No. 32350.-DRESSED RABBIT SKINS.-Protest 652075 of C. H. Wyman & Co. (St. Louis). Opinion by McClelland, G. A.

On the authority of United States v. Hartwig (2 Ct. Cust. Appls., 267; T. D. 31976) dressed rabbit skins, dyed and pointed, prepared for use as material, were held dutiable under the first clause of paragraph 439, tariff act of 1909, as claimed.

No. 32351.-WILLOW DISHES.-Protest 619439 of H. Bayersdorfer & Co. (Philadelphia). Opinion by McClelland, G. A.

Willow dishes known as plateaux, classified as manufactures of willow under paragraph 212, tariff act of 1909, were held dutiable as baskets of wood (par. 214).

No. 32352.-BEADED BAGS.-Protest 578671 of Hecht, Stern & Co. (New York). Opinion by McClelland, G. A.

Beaded bags composed in chief value of metal, classified under paragraph 448, tariff act of 1909, were held dutiable under paragraph 199, as claimed. Abstract 26395 (T. D. 31832) followed. Protest sustained in part.

No. 32353.-TOY NECKLACES AND BRACELETS.-Protests 564729-40555, etc., of Bernard, Judae & Co. (Chicago). Opinion by McClelland, G. A.

Toy necklaces and bracelets assessed under paragraph 421, tariff act of 1909, were held dutiable as toys (par. 431). Strauss v. United States (suit 3106, T. D. 26903) followed. Protests sustained in part.

No. 32354.-BEADED ARTICLES.-Protest 560789-40179 of A. Kriloff (Chicago). Opinion by McClelland, G. A.

On the authority of G. A. 7251 (T. D. 31786) necklaces composed in chief value of beads were held properly classified under paragraph 421, tariff act of 1909.

No. 32355.-BEADS TEMPORARILY STRUNG.-Protest 470503-35830 of Sears, Roebuck & Co. (Chicago). Opinion by McClelland, G. A.

Beads strung on threads, and clasps for necklaces were assessed as articles composed in chief value of beads under paragraph 421, tariff act of 1909. The beads were held dutiable under the first provision of said paragraph, as claimed. Protest overruled as to clasps. United States v. Goldberg's Sons (T. D. 32573) cited.

No. 32356.-WOOD FLOUR.-Protests 686812 of Innis, Speiden & Co. et al. (New York). Opinion by McClelland, G. A.

Wood flour was held properly classified under paragraph 215, tariff act of 1909. Abstract 31921 (T. D. 33338) followed.

No. 32357.-Settee of WOOD AND LEATHER-FURNITURE.-Protest 685365 of J. W. Hampton, jr., & Co. (New York). Opinion by McClelland, G. A.

A settee of wood covered with leather, classified as a manufacture of leather under paragraph 452, tariff act of 1909, was claimed to be dutiable as furniture of wood (par. 215). Protest overruled.

No. 32358.-PROTESTS OVERRULED.-Protest 687822 of Harshaw, Fuller & Goodwin Co. (Cleveland). Opinion by McClelland, G. A.

Protest unsupported; overruled.

BEFORE BOARD 2, MAY 12, 1913.

No. 32359.-LEAD AND ZINC ORES.-Protests 683310, etc., of Consolidated Kansas City Smelting & Refining Co. (El Paso). Opinion by Fischer, G. A.

Consolidated Kansas City Smelting & Refining Co. v. United States (1 Ct. Cust. Appls., 472; T. D. 31509) followed as to ore containing lead and zinc assessed under paragraphs 181 and 193, tariff act of 1909. Protests overruled.

No. 32360.-PROTESTS OVERRULED.-Protests 667142, etc., of P. H. Petry Co. et al. (New York). Opinion by Fischer, G. A.

Protests unsupported; overruled.

No. 32361.-BLACK PLUSH-HATTERS' PLUSH.-Protests 528123, etc., of Hewlett, Robin Co. (New York). Opinion by Howell, G. A.

Protests overruled claiming plush composed in chief value of silk, classified under paragraph 399, tariff act of 1909, to be dutiable as hatters' plush (par. 477). Comey v. United States (2 Ct. Cust. Appls., 532; T. D. 32253) followed.

No. 32362.-PROTESTS OVERRULED.-Protests 684960, etc., of Jordan-Marsh Co. et al. (Boston), and protests 222344, etc., of James G. Johnson & Co. et al. (New York). Opinions by Howell, G. A.

Protests unsupported; overruled.

No. 32363.-PROTESTS ABANDONED.-Protests 473h, etc., of J. R. Simon & Co. et al. (New York).

Protests abandoned.

BEFORE BOARD 3, MAY 12, 1913.

No. 32364.-Prepared VEGETABLES.-Protests 669225, etc., of Neuman & Schwiers Co. et al. (New York). Opinion by Waite, G. A.

Prepared vegetables put up in hermetically sealed tins or bottles were held properly classified under paragraph 252, tariff act of 1909. Vitelli v. United States (1 Ct. Cust. Appls., 237; T. D. 31274) cited.

No. 32365.-DURESS.-Protests 617720, etc., of Wood, Niebuhr & Co. et al. (New York). Opinion by Waite, G. A.

Protests overruled claiming duress.

No. 32366.-CHERRIES IN MARASCHINO.-Protests 591864, etc., of Meyer & Lange et al. (New York). Opinion by Somerville, G. A.

On the authority of Godillot v. United States (1 Ct. Cust. Appls., 239; T. D. 31275) and United States v. Reiss (T. D. 32540) so-called cherries in maraschino put up in hermetically sealed bottles were held properly classified under paragraph 274, tariff act of 1909.

No. 32367.-ROTTEN FRUIT.-Protests 374722, etc., of N. De Luccia & Co 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), claiming an allowance on account of rot in importations of fruit.

No. 32368.-PROTEST VAGUE.-Protest 657235 of Carr Bros. (New York). Opinion by Hay, G. A.

Protest too vague; overruled.

No. 32369.-PROTESTS OVERRULED.-Protests 682096, etc., of L. P. Hollander & Co. et al. (Boston), and protests 340964, etc., of C. T. Howe Co. et al. (New York). Opinions by Hay, G. A.

Protests unsupported; overruled.

BEFORE BOARD 1, MAY 14, 1913.

No. 32370.-CAMERA PLATE HOLDERS.-Protests 621425-41846, etc., of Sears, Roebuck & Co. (Chicago). Opinion by McClelland, G. A.

Enlargers, plate holders, and slides for cameras, classified under paragraph 108, tariff act of 1909, were claimed to be dutiable as manufactures of wood (par. 215). Protests overruled.

No. 32371.—WILLOW BASKETS.-Protest 645380 of Morimura Bros. (Port Townsend). Opinion by McClelland, G. A.

Protest overruled as to willow baskets assessed under paragraph 212, tariff act of 1909.

No. 32372.-WOOD FLOUR.-Protests 687520, etc., of William Larzelere & Co. (Philadelphia). Opinion by McClelland, G. A.

Wood flour was held properly classified under paragraph 215, tariff act of 1909. Abstract 31921 (T. D. 33338) followed.

No. 32373.-BEADED BAGS.-Protest 646367 of H. Bischoff & Co. (New York). Opinion by McClelland, G. A.

Hand bags composed of flax, cotton, beads, and shells were held properly classified as in chief value of beads under paragraph 421, tariff act of 1909.

No. 32374.-Beads, Strung.-Protests 582859, etc., of Hensel, Bruckmann & Lorbacher, and protest 556558 of Salomon & Newman (New York). Opinions by McClelland, G. A.

Protests overruled as to beads, strung, assessed under paragraph 421, tariff act of 1909. Littauer v. United States (2 Ct. Cust. Appls., 314; T. D. 32050) followed.

No. 32375.-CALFSKINS-ROUGH LEATHER.-Protest 630955 of Dingelstedt & Co. (New York). Opinion by McClelland, G. A.

Merchandise classified as calfskins, tanned, was held dutiable as rough leather under paragraph 451, tariff act of 1909. G. A. 7403 (T. D. 32958) followed.

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