No. 24534.

Protest 514427-G of S. Gabriel (New York).

CHURCH BELLS. Four church bells and accompanying parts classified as manufactures of metal at 45 percent ad valorem under paragraph 397, Tariff Act of 1930, are claimed dutiable at 20 percent under paragraph 1541 (c) as carillons and parts.

Opinion by DALLINGER, J. The only evidence submitted is the description of the merchandise in the appraiser's report which was made more than 60 days after the filing of the protest, and was therefore held to have no probative value. Bonwit Teller v. United States (19 C.C.P.A. 238, T.D. 45339) and United States v. Robinson (20 С.С.Р.А. 222, T.D. 46036) cited. A catalogue offered by counsel for the defendant clearly supported the action of the collector. On the record presented the protest was overruled.

No. 24535.- Protests 478233-G, etc., of W. R. Zanes & Co. (Galveston).

STEEL BANDS.-Band steel classified at three tenths of 1 cent per pound under paragraph 304, Tariff Act of 1930, is claimed dutiable at twenty-five onehundredths of 1 cent per pound under paragraph 313.

Opinion by DALLINGER, J. In accordance with stipulation of counsel the band steel in question was held dutiable under paragraph 313 as claimed. No. 24536.- Protests 410559-G, etc., of Markle Steel Co. (Galveston).

STEEL ANGLES.-Iron or steel angles, channels, bands, and deformed bars classified under paragraph 304, Tariff Act of 1922 or 1930, are claimed dutiable at one fifth of 1 cent per pound under paragraph 312, or at twenty-five onehundredths of 1 cent per pound under paragraph 313.

Opinion by DALLINGER, J. In accordance with stipulation of counsel and on the authority of Judson v. United States (20 C.C.P.A. 229, T.D. 46038) and United States v. Exstein (16 Ct. Cust. Appls. 328, T.D. 43079) the merchandise in question was held dutiable as follows: (1) Iron or steel angles and channels at one fifth of 1 cent per pound under paragraph 312; (2) deformed steel bars at one fifth of 1 cent per pound under paragraph 312; and (3) steel bands at twenty-five one-hundredths of 1 cent per pound under paragraph 313.

No. 24537. Protest 405543-G of Signode Steel Strapping Co. (New York).

STEEL BANDS.-Steel bands classified at 25 percent ad valorem under paragraph 313, Tariff Act of 1922, are claimed dutiable at fifty-five one-hundredths of 1 cent per pound under paragraph 313, or at one fourth of 1 cent per pound under paragraph 314.

Opinion by DALLINGER, J. On the testimony it was held that the merchandise in question is more specifically described in the first part of paragraph 313 as "hoop, band, and scroll iron or steel, not specially provided for, valued at 3 cents per pound or less." It was therefore held dutiable at fifty-five one-hundredths of 1 cent per pound as claimed.

No. 24538.-Protests 318137-G, etc., of Max Hertz Leather Co. (New York).

STEEL PLATES-MACHINE PARTS.-Engraved steel plates classified under paragraph 399, Tariff Act of 1922, are claimed dutiable as parts of machines at 30 percent under paragraph 372.

Opinion by DALLINGER, J. It was stipulated that the merchandise consists of engraved steel plates similar to those the subject of Abstract 22812. The claim as parts of machines at 30 percent under paragraph 372 was therefore sustained.

No. 24539.-Protest 619826-G of Wm. Filene's Sons Co. (Boston).

TABLE AND HOUSEHOLD UTENSILS. - Merchandise invoiced as bottles with pewter, trays of pewter, and tumblers of pewter, classified at 45 percent ad valorem under paragraph 397, Tariff Act of 1930, is claimed dutiable as table or household utensils at 40 percent under paragraph 339.

Opinion by DALLINGER, J. It was stipulated that the items in question consist of table and household utensils in chief value of metal, not plated. The claim at 40 percent under paragraph 339 was therefore sustained.

No. 24540.- Protests 589449-G, etc., of the Century Machine Co. (Cleveland). VEGETABLE-PARING MACHINE. - A vegetable-paring machine and a mixing machine with coffee grinder attachment, classified at 35 percent ad valorem under paragraph 353, Tariff Act of 1930, are claimed dutiable as machines, not specially provided for, at 271⁄2 percent under paragraph 372.

Opinion by DALLINGER, J. The evidence established that the machines in question have permanently built into their base, as an essential feature, an electric motor by which they are operated. They were therefore held properly classified under paragraph 353. It was held that the word "articles" in this paragraph, coupled with the descriptive language immediately following, constitutes the subject of the provision, the named things being merely exemplars of the kind of articles which Congress had in mind when enacting the provision. United Sales Co. v. United States (T. D. 46360) cited.

BEFORE THE FIRST DIVISION, JUNE 21, 1933

No. 24541. Protest 550068-G of C. Koehler (Los Angeles).

WAX MODELS IMPORTED FOR EDUCATIONAL PURPOSES. - Wax models of the anatomy classified as manufactures of wax at 20 percent ad valorem under paragraph 1536, Tariff Act of 1930, are claimed entitled to free entry under paragraph 1631 or 1764.

Opinion by MCCLELLAND, J. It was stipulated that the merchandise consists of wax models of the anatomy for use in the instruction and education of students in the medical school of the University of Southern California, by showing the various organs in detail; that the merchandise was imported by the university for its own use and not for sale; and that the university is a sectarian institution incorporated solely for educational purposes. The involved articles, being unquestionably designed for educational purposes, were held entitled to free entry under paragraph 1631 as claimed. United States v. Buffalo (15 Ct. Cust. Appls. 1, T.D. 42128) followed.

No. 24542.-Protest 478263-G/79165 of Gage Bros. & Co. (Chicago).

FUR-FELT BANDINGS.-Fur-felt bandings classified at 50 percent ad valorem under paragraph 1519, Tariff Act of 1930, are claimed dutiable at 40 percent under the same paragraph.

Opinion by MCCLELLAND, J. On the authority of Gage v. United States (T.D. 45203), relating to similar merchandise, the fur-felt bandings in question were held dutiable at 40 percent under paragraph 1519 as claimed.

No. 24543.- Protest 378805-G of Franklin Simon & Co. (New York).

SEMIPRECIOUS STONES. - Merchandise classified at 80 percent ad valorem under paragraph 1428, Tariff Act of 1922, is claimed dutiable as semiprecious stones suitable for use in the manufacture of jewelry at 20 percent under paragraph 1429. Opinion by SULLIVAN, J. It was stipulated that the merchandise consists of semiprecious stones cut but not set. The claim at 20 percent under paragraph 1429 was therefore sustained.

No. 24544.-Protest 565936-G of J. W. Robinson Co. (Los Angeles).

CELLULOID PLACE CARDS.-Celluloid place cards classified at 60 percent ad valorem under paragraph 31, Tariff Act of 1930, are claimed dutiable at 30 or 45 percent under paragraph 1410.

Opinion by SULLIVAN, J. It was stipulated that the merchandise consists of place cards composed of cluloid, without greeting, title, or other wording. It was held there is nothing in paragraph 1410 to exclude celluloid place cards from its operation, and that the merchandise covered thereby does not necessarily have to be made of paper. McLaughlin v. United States (T.D. 45572) affirmed in United States v. McLaughlin (20 C.C.P.A. 263, T.D. 46059); Schweitzer v. United States (16 Ct. Cust. Appls. 285, T.D. 42872); and G.A. 9070 (T.D. 41249) cited. Abstract 48222, relating to paragraph 31, Tariff Act of 1922, distinguished. They were therefore held dutiable at 30 percent under paragraph 1410 as claimed.

BEFORE THE SECOND DIVISION, JUNE 21, 1933

No. 24545. Protests 353386-G, etc., of W. Bernstein et al. (New York).

SHADE PULLS. -Shade pulls classified at 90 percent ad valorem under paragraph 1430, Tariff Act of 1922, are claimed dutiable at 55 percent under paragraph 218. Opinion by TILSON, P. J. It was stipulated that the merchandise consists of shade pullers in chief value of cut or colored glass. The claim at 55 percent under paragraph 218 was therefore sustained.

No. 24546. Protests 501962-G, etc., of S. H. Kress & Co. (New York).

PULL CORDS.-Pull cords classified at 90 percent ad valorem under paragraph 1529, Tariff Act of 1930, are claimed dutiable at 60 percent under paragraph 218 (f).

Opinion by TILSON, P.J. It was stipulated that the merchandise consists of pull cords similar to those the subject of Paramount v. United States (19 C.C.P.A. 385, T.D. 45522). The claim at 60 percent under paragraph 218 (f) was therefore sustained.

No. 24547.- Protest 473579-G of Saks & Co., Inc. (New York).

ALENÇON-LACE ARTICLES. -Articles trimmed with Alençon laces classified at 90 percent are claimed dutiable at only 75 percent ad valorem under the provisions of paragraph 1430, Tariff Act of 1922.

Opinion by TILSON, P.J. In accordance with stipulation of counsel and on the authority of United States v. Caesar (18 C.C.P.A. 106, T.D. 44067) articles trimmed with Alençon laces were held dutiable at 75 percent under paragraph 1430.

No. 24548. Protests 592778-G, etc., of Max Greenberg Co. (New York).

SILK MUFFLERS.-Woven mufflers classified at 65 percent ad valorem under paragraph 1210, Tariff Act of 1930, are claimed dutiable at 55 percent under paragraph 1209.

Opinion by TILSON, P.J. The evidence was held not sufficient to sustain the claim made. The protests were therefore overruled.

No. 24549.- Protests 452995-G, etc., of I. Magnin & Co., Inc., et al. (New York).

HEMSTITCHED ARTICLES. - Wearing apparel and other articles classified at 75 percent ad valorem under paragraph 1430, Tariff Act of 1922, are claimed dutiable at 60 percent under paragraph 1210, or at 35 percent under paragraph

1017.

Opinion by TILSON, P.J. It was stipulated that the merchandise in question contains openwork the same in all material respects as that the subject of United States v. Scruggs (18 C.C.P.A. 279, T.D. 44450). Certain items were held dutiable as wearing apparel in chief value of silk at 60 percent under paragraph 1210, and other items as wearing apparel in chief value of vegetable fiber at 35 percent under paragraph 1017.

No. 24550.-Protest 415950-G of S. Ontra, Inc. (New York).

EMBROIDERED LACES.-Embroidered laces classified at 90 percent are claimed dutiable at only 75 percent ad valorem under the provisions of paragraph 1430, Tariff Act of 1922.

Opinion by TILSON, P.J. It was stipulated that the merchandise consists of unfinished laces, embroidered, or articles in part of lace, embroidered, similar to that the subject of Beyda v. United States (T.D. 46177). The claim at 75 percent under paragraph 1430 was therefore sustained.

No. 24551. Protests 361414-G, etc., of Ars Ecclesia, Inc., et al. (New York).

EMBROIDERED LACES TABLE COVERS OF COTTON. - Merchandise classified at 90 percent ad valorem under paragraph 1430, Tariff Act of 1922, is claimed to be embroidered, dutiable at only 75 percent under the same paragraph. Table covers of cotton classified at 75 percent under paragraph 1439 are claimed dutiable at 30 percent under paragraph 912.

Opinion by TILSON, P.J. It was stipulated that certain items consist of unfinished laces, embroidered, similar to those passed upon in Beyda v. United States (T.D. 46177). As to these the claim at 75 percent under paragraph 1430 was sustained. Table covers made of plain woven cloth in chief value of cotton were held dutiable at 30 percent under paragraph 912 in accordance with stipulation of counsel.

No. 24552.-Protests 339777-G, etc., of S. Ontra & Bros., Inc. (New York).

EMBROIDERED-NET ARTICLES. - Merchandise classified as articles in part of lace at 90 percent ad valorem under paragraph 1430, Tariff Act of 1922, is claimed to be embroidered and dutiable at only 75 percent under the same paragraph.

Opinion by TILSON, P. J. It was stipulated that the merchandise consists of articles in part of embroidered-net edgings. The claim at 75 percent under paragraph 1430 was therefore sustained.

No. 24553. Protest 203374-G of Steinbach Co. (New York).

NUMDAH RUGS.-Numdah rugs classified at 75 percent ad valorem under paragraph 1430, Tariff Act of 1922, are claimed dutiable as floor coverings at 30 percent under paragraph 1117.

Opinion by TILSON, P. J. In accordance with stipulation of counsel and on the authority of United States v. Borgfeldt (14 Ct. Cust. Appls. 240, T.D. 41873) the numdah rugs in question were held dutiable at 30 percent under paragraph 1117 as claimed.

No. 24554.-Protests 108003-G, etc., of Enterprise Trading Corp. (New York).

BEADED BAGS-EMBROIDERED ARTICLES. -Beaded bags and embroidered articles are claimed dutiable at 75 percent ad valorem under paragraph 1430, Tariff Act of 1922.

Opinion by TILSON, P. J. It was stipulated that the items in question are bags in chief value of beads ornamented with beads, and embroidered articles not in part of nets or nettings. The claim at 75 percent under paragraph 1430 was therefore sustained.

BEFORE THE FIRST DIVISION, JUNE 22, 1933

No. 24555.- Protest 644527-G of Stern Bros. (New York).

JIG-SAW PUZZLES-TOYS.-Jig-saw puzzles classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable at 33% percent under paragraph 412.

Opinion by SULLIVAN, J. It was stipulated that the merchandise consists of puzzles composed in chief value of wood with 100 or more pieces, identical with the jig-saw puzzles passed upon in United States v. Halle (20 C.C.P.A. 281, T.D. 46077). The claim at 331⁄2 percent under paragraph 412 was therefore sustained. No. 24556.-Protest 637024-G of German American Import Co. (New York). GAMES-TOYS. --Games classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable as manufactures of paper at 35 percent under paragraph 1413.

Opinion by SULLIVAN, J. It was stipulated that the games in question are in chief value of paper and similar to those the subject of Abstract 20411. The claim at 35 percent under paragraph 1413 was therefore sustained.

No. 24557.- Protest 624962-G of Strauss Bros. & Co. (New York).

MUSICAL INSTRUMENTS-TOYS. - Merchandise classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, is claimed dutiable as musical instruments at 40 percent under paragraph 1541.

Opinion by SULLIVAN, J. It was stipulated that the merchandise consists of musical instruments of the same character as the trumpets passed upon in Abstract 22608. The claim at 40 percent under paragraph 1541 was therefore sustained.

No. 24558.-Protest 573603-G of F. A. O. Schwarz, Inc. (New York).

CORNETS-SEWING MACHINES-TOYS. - Merchandise classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, is claimed dutiable as musical instruments at 40 percent under paragraph 1541, and as sewing machines under paragraph 372, respectively.

Opinion by SULLIVAN, J. It was stipulated that merchandise invoiced as brass cornets consists of musical instruments of the same character as the trumpets passed upon in Abstract 22608. They were therefore held dutiable at 40 percent under paragraph 1541. Hand sewing machines stipulated to be identical with those passed upon in Butler v. United States (T.D. 46286) were held dutiable at the appropriate rate under paragraph 372.

No. 24559.-Protests 527418-G, etc., of F. W. Woolworth Co. (Seattle).

EASTER ARTICLES-TOYS.-Easter articles classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable at 40 percent under paragraph 214.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the authority of Woolworth v. United States (T.D. 45960) the Easter articles in question were held dutiable at 40 percent under paragraph 214 as claimed.

No. 24560.- Protests 478375-G, etc., of Sibley Lindsay & Curr Co. (Rochester). TABLE TENNIS-MUSICAL INSTRUMENTS-SEWING MACHINES-TOYS.-Table tennis classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable at 30 percent under paragraph 1502. So-called saxophones and sewing machines, classified as toys at 70 percent under paragraph 1513, are claimed dutiable under paragraphs 1541 and 372.

Opinion by SULLIVAN, J. From the evidence presented the court was satisfied that the articles in question are not toys. They were therefore held dutiable as follows: (1) Table tennis sets at 30 percent under paragraph 1502; (2) saxophones at 40 percent under paragraph 1541; and (3) sewing machines at 15 percent under paragraph 372. Boston Store v. United States (T.D. 45896), Field v. United States (20 C.C.P.A. 225, T.D. 46037), United States v. Judae (13 Ct. Cust. Appls. 306, T.D. 41230), and Abstract 19688 cited.

No. 24561.-Protest 581897-G of Fawcett Publications (New York).

PAPER BUTTERFLIES-TOYS.-Paper butterflies classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable at 35 percent under paragraph 1413.