Rate effective on articles produced and exported on and after April 22, 1933. Owners' sworn statements required. Sworn statement of April 28, 1933, forwarded to the collector of customs at New York, N.Y., on June 16, 1933. (72-20/2.) (Signed) FRANK Dow, Acting Commissioner of Customs. (D) Laces (metal), textile ornaments and trimmings, dyed, redyed, or bleached and redyed.-T.D. 46030-K as amended, covering lace nettings, malines, voiles, veilings, and embroideries, which are bleached and dyed or dyed by the Sun Dyeing Works, Inc., New York, N.Y., and such dyed merchandise which is stripped and redyed, or redyed by the said firm, extended to cover imported metal laces, textile ornaments, and trimmings which are dyed, redyed, or bleached and redyed by the above concern. Extension effective on articles produced and exported on or after May 2, 1933. Supplemental sworn statement of June 1, 1933, forwarded to the collector of customs at New York, N.Y., on June 22, 1933. (72-10/2.) (Signed) FRANK Dow, Acting Commissioner of Customs. (E) Olives. Imported olives, plain or stuffed, which are selected, cleaned, rebrined, and repacked in glass jars by La Manna, Azema & Farnan, Inc., New York, N.Y. Rate effective on or after April 4, 1933. Sworn statement of April 19, 1933, forwarded to the collector of customs at New York, N.Y., on June 22, 1933. (72-10/2.) (Signed) FRANK DOW, Acting Commissioner of Customs. (F) Olive oil, filtered and repacked.-T.D. 45796-E, covering filtered and repacked olive oil produced by La Manna, Azema & Farnan, New York, N.Y., with the use of olive oil imported in bulk, extended to cover filtered and repacked olive oil produced by La Manna, Azema & Farnan, Inc., New York, N.Y., successors, with the use of such imported oil. Extension effective on product produced on or after January 2, 1933, and exported on or after May 23, 1933. Supplemental sworn statement of May 18, 1933, forwarded to the collector of customs at New York, N.Y., on June 22, 1933. (72-10/2.) (Signed) FRANK Dow, Acting Commissioner of Customs. (G) Petroleum products. - Manufactured by the Texas Co. at its factories at Port Neches and Port Arthur, Tex., Marcus Hook, Pa., Norfolk, Va., Providence, R.I., Los Angeles, Calif., Sunburst, Mont., Lockport, Ill., and Bayonne, N.J., with the use of imported tax-paid crude petroleum. Rate effective on petroleum products manufactured and exported on or after July 23, 1932. Sworn statement of March 1, 1933, forwarded to the collector of customs at New York, N.Y., on June 21, 1933. (72-10/2.) (Signed) FRANK DOW, Acting Commissioner of Customs. (H) Salmon, mild cured.-Produced by the New England Fish Co., Seattle, Wash., with the use of imported salmon. Rate effective on products produced on and after April 24, 1933, and exported on and after May 1, 1933. Sworn statement of May 19, 1933, forwarded to the collector of customs at Seattle, Wash., on June 21, 1933. (72-10/2.) (Signed) FRANK DOW, Acting Commissioner of Customs. (I) Steel, cold drawn. -Manufactured by the Union Drawn Steel Co., Beaver Falls, Pa., at its factories at Beaver Falls, Pa., Gary, Ind, Hartford, Conn., and Massillon, Ohio, with the use of wire rode in coils and steel bars manufactured under drawback regulations. Rate effective on or after February 2, 1932. Sworn statement of May 24, 1933, forwarded to the collector of customs at New York, N.Y., and the acting collector of customs at Cleveland, Ohio, on June 22, 1933. (72-31/2.) (Signed) FRANK Dow, Acting Commissioner of Customs. (J) Steel products and nickel (alloy) steel; and galvanized sheet and pipe. Steel products manufactured by the Republic Steel Corp., Youngstown, Ohio, at its several factories, with the use of imported ferromanganese, or ferromanganese produced under drawback regulations, and on nickel (alloy) steel manufactured with the use of such ferromanganese in combination with imported nickel, under section 313 (a); and on galvanized sheets and galvanized pipe manufactured under section 313 (b) with the use of zinc. Rate effective on steel products manufactured under section 313 (a) at all factories set forth in the manufacturer's sworn statement of May 13, 1933, except that located at Unionville, Conn., which are exported on or after January 15, 1932; on articles manufactured at that plant at Unionville, Conn., under section 313 (a) which are exported on or after February 29, 1932; and on galvanized sheets and galvanized pipe manufactured and exported under section 313 (b) on or after January 15, 1932. T.D. 39957-L, T.D. 42291-V, T.D. 42425-L, T.D. 43006-V, T.D. 43656-K, T.D. 44217-R, and T.D. 45441-H revoked. Sworn statement of May 13, 1933, forwarded to the collector of customs at New York, N.Y., and the acting collector of customs at Cleveland, Ohio, on June 20, 1933. (72-31/2.) (Signed) FRANK Dow, Acting Commissioner of Customs. (K) Tires (automobiles, trucks, and other vehicles, and aircraft).T.D. 45218-V, covering tires for automobiles, trucks, other vehicles and aircraft, manufactured by the Firestone Tire & Rubber Co., Akron, Ohio, with the use of cotton fabric produced under drawback regulations with the use of imported long-staple cotton, extended to provide for the allowance of drawback on such tires on the basis of the quantity of cotton fabric used in the manufacture of the exported product, less the quantity of such fabric which the value, if any, of the waste will replace, as shown by a sworn abstract of the manufacturing records. Extension effective on or after November 1, 1932. Supplemental sworn statement of May 13, 1933, forwarded to the acting collector of customs at Cleveland, Ohio, on June 21, 1933. (72-10/2.) (Signed) FRANK Dow, Acting Commissioner of Customs. (T.D. 46505) Works of art-Drawings VIKING PRESS, INC. v. UNITED STATES ARTICLES OF UTILITY-PARAGRAPH 1807, TARIFF ACT OF 1930. Where the evidence establishes that certain pen and ink drawings were produced for the purpose of illustrating and interpreting a book of poems, that they were imported and actually used for this purpose, and that although they might also be used as wall decorations, they never had been so used, held, they are excluded from the privilege of free entry under paragraph 1807, Tariff Act of 1930, under the express exception therein covering drawings which are articles of utility or for industrial use. United States Customs Court, Third Division Protest 514547-G against the decision of the collector of customs at the port of New York [Judgment for defendant.] (Decided June 26, 1933) Walden and Webster for plaintiff. Charles D. Lawrence, Assistant Attorney General (Reuben Wilson, special attorney), for the United States. Before CLINE and EVANS, Judges CLINE, Judge: This is a suit against the United States, arising at the port of New York by protest against the collector's assessment of duty on certain pen and ink drawings as works of art, not specially provided for, at 20 per centum ad valorem under paragraph 1547 of the Tariff Act of 1930. The protest claims the articles are entitled to free entry as original works of art under paragraph 1807 of the same act. The articles are invoiced as follows: 58 Head pieces for book decoration on 10 sheets in pen and ink for a book of poems by E. Roberts. The appraiser's red-ink notations on the invoice show that he advisorily classified these importations as pen and ink drawings which are works of art, created "for utilitarian purposes." At the trial, a member of the importing firm testified that these drawings were produced by an English artist to illustrate and interpret a book of poems published and sold in the United States; that they actually were used for this purpose; and that they are now suitable for wall hangings, for which purpose it is the intention of the importer to "clean them up." It was evident from an inspection of the drawings, which were received in evidence as exhibit 1, that they had not been used as wall hangings prior to the time of trial. Permission was granted plaintiff's counsel to withdraw them from the custody of the court and substitute a copy of the book in which the drawings were utilized as illustrations of the text. The pertinent portion of paragraph 1807, Tariff Act of 1930, under which plaintiff claims, reads as follows: * * PAR. 1807. (Free list.) Original paintings in oil, mineral, water, or other colors, pastels, original drawings and sketches in pen, ink, pencil, or water colors, * and the words "painting," "drawing," "sketch," "sculpture," and "statuary" as used in this paragraph shall not be understood to include any articles of utility or for industrial use, nor such as are made wholly or in part by stenciling or any other mechanical process; * * *. (Italics ours.) The provision in the above-quoted paragraph excluding from the privilege of free entry original drawings which are articles of utility or for industrial use, is a new enactment in the Tariff Act of 1930, this exception not having been included in the correlative paragraphs of the tariff acts of 1913 and 1922. Citing American Colortype Co. v. United States, 9 Ct. Cust. Appls. 212, T.D. 38046; Cheney Bros. v. United States, 12 Ct. Cust. Appls. 195, T.D. 40172, and Dornbusch v. United States, Abstract 20423. The question before us is whether the drawings in the case at bar are excluded from the privilege of free entry under paragraph 1807 by reason of their having been produced and imported for the purpose of illustrating and interpreting a book of poems, or whether the testimony of plaintiff's witness that they might also be used as ornamental wall hangings removes them from the classification as utilitarian or industrial drawings. In the case of Pitt & Scott v. United States, 18 C.C.P.A. 326, T.D. 44584, the Court of Customs and Patent Appeals held that original paintings in oil which were designed, produced, and imported for the sole purpose of being reproduced for use as illustrations of magazine stories, were articles of utility excluded from the free-entry provisions of paragraph 1704 of the Tariff Act of 1922. Upon careful consideration of all the evidence in this case, including an inspection of the drawings exhibited at the trial, we are of the opinion that the rule stated in the Pitt & Scott case, supra, is controlling, and that these drawings are expressly excluded from the privilege of free entry under paragraph 1807 as utilitarian articles for industrial use. On the record presented, the protest is overruled. Judgment will be rendered for the defendant. (T. D. 46506) Works of art-Figures ANSONIA SHIPPING CORP. v. UNITED STATES EVIDENCE-SCULPTURES. Where the uncontradicted testimony establishes that two bronze figures in the form of cherubs, which are piped for use as fountains, are signed original copyrighted productions of a professional sculptor whose reputation is widely known in Italy, and an inspection of one of the said figures which was offered in evidence discloses unusual beauty of workmanship, line, and expression, held, the weight of the evidence establishes both of the articles to be sculptures belonging to the free fine arts, dutiable at 20 per centum ad valorem under paragraph 1449 of the Tariff Act of 1922. United States Customs Court, Third Division Protest 505553-G against the decision of the collector of customs at the port of New York [Judgment for plaintiff.] (Decided June 26, 1933) Strauss & Hedges (Fred J. Carter of counsel) for plaintiff. Charles D. Lawrence, Assistant Attorney General (Reuben Wilson, special attorney), for the United States. Before CLINE and EVANS, Judges CLINE, Judge: This is a suit against the United States, arising at the port of New York by protest against the collector's assessment of duty on certain bronze figures in the form of frogs and cherubs at 40 per centum ad valorem as manufactures of metal under paragraph 399 of the Tariff Act of 1922. The protest claims the articles are entitled to free entry as original works of art under paragraph 1704 or 1707, or that they are dutiable at 20 per centum ad valorem as works of art not specially provided for, under paragraph 1449 of the same act. At the trial, counsel for the plaintiff stated that the protest is limited to the items shown on the invoice as two bronze cherubs, |