as required by subdivision (c) of article 485, supra, was filed either at the time of entry or on any subsequent date, but two affidavits are filed with the papers, one by the vice president of the Weyenberg Shoe Mfg. Co. and the other by J. K. Reynolds, president of the J. K. Reynolds Co., the importers of the merchandise here in issue, in each of which the affiant states that the 12/2-dozen white suede cape buck were actually used in the manufacture of shoes. However, there is absolutely nothing in the papers which tends to show that the merchandise was imported to be used in the manufacture of boots, shoes, or other footwear.

On the record there seems to be no alternative but to overrule the protest and affirm the decision of the collector. Judgment will therefore be entered accordingly.

BROWN, Judge, concurring: I feel constrained to concur in the result on this meager record for failure of proof, without determining the question as to the legality of the regulation so far as it requires the bond to be filed at the time of entry.

No. 25602.- Protest 611028-G of Abercrombie & Fitch Co. (New York).

COMPENDIUM OF GAMES-ENTIRETY. - A so-called "compendium of games" consisting of different articles, among them a backgammon board, a checkerboard, checkers, papers disks, a horse-race game, picture cards, lottoes, etc., classified at 50 percent ad valorem under paragraph 1512, Tariff Act of 1930, is claimed dutiable at 331⁄2 percent under paragraph 412.

Opinion by MCCLELLAND, J. The sample showed that the entire aggregation of games is contained in a pasteboard box with movable sections, but there was nothing about the outfit to hinder the separation of the several games so that they might be sold separately, notwithstanding it was conceded that it is sold as an entirety. It was stipulated that the component material of chief value in the aggregation of games is wood. Of all of the articles or games enumerated only draughts (or checkers), dominoes, and dice are eo nomine provided for in paragraph 1512. As there is no warrant for classifying the merchandise as manufactures in chief value of wood as claimed, the protest was overruled without affirming the decision of the collector.

BROWN, J.: I respectfully dissent.

No. 25603.-Protest 459946-G of Frank P. Dow Co., Inc. (Los Angeles).

RAFFIA MATS-PALM-LEAF MANUFACTURES. -So-called "grass mats" classified at 25 percent ad valorem under paragraph 1439, Tariff Act of 1922, are claimed dutiable as nonenumerated manufactured articles at 20 percent under paragraph 1459.

Opinion by MCCLELLAND, J. It was stipulated that the merchandise consists of artifically colored raffia mats, and that raffia is a form of palm leaf. The protest was therefore overruled. Masson v. United States (T.D. 43640) cited.

No. 25604.-Protest 609473-G of John A. Hunter & Co. (New York).

WOOD BLOCKS FOR ARCHERY Bows. - Dagame wood from Cuba, sawed into 5- to 6-foot lengths and seven eighths to 11⁄2 inches square, classified at 10 percent ad valorem under paragraph 406, Tariff Act of 1930, less 20 percent under section 316, is claimed entitled to free entry as sawed lumber under paragraph 1803. Opinion by MCCLELLAND, J. The testimony showed that this wood is for archery bows, rough hewn, rough shaped, and sawed. On the record presented the protest was overruled.

No. 25605.- Protests 653296-G, etc., of C. F. Muth et al. (New York).

HAIR PENCILS. - Merchandise classified as brushes not specially provided for at 50 percent ad valorem under paragraph 1506, Tariff Act of 1930, is claimed dutiable as hair pencils in quills at 40 percent under the same paragraph.

Opinion by MCCLELLAND, J. In accordance with stipulation of counsel and on the authority of Solo Horton v. United States (T.D. 46123) the merchandise in question was held dutiable as hair pencils under paragraph 1506 as claimed... No. 25606.- Protest 480621 G of S. H. Kress & Co. (Seattle).

TELESCOPES-TOYS. -So-called telescopes classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable as telescopes at 45 percent under paragraph 228 (b).

Opinion by SULLIVAN, J. The protest was submitted on the official sample without other evidence. It was a cheap flimsy telescope with very little magnifying power and not capable of practical use by adults. On the record presented the protest was overruled. Abstracts 10244, 7598, and 13789 cited.

No. 25607.-Protests 487612-G, etc., of M. Pressner & Co. (New York)..

MONKEY FIGURES-WOOD SCISSORS-PUZZLES-TOYS. - Merchandise classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, is claimed dutiable at various lower rates.

Opinion by SULLIVAN, J. The merchandise in question was held dutiable as follows: (1) A comical figure representing a monkey with a high paper hat, with a spring attached to which are fastened strings to connect the arms and legs, which figure jumps and moves its arms and legs when suspended from the spring, as an article in chief value of fur at 50 percent under paragraph 1519 (e); (2) lazytongs composed of wood, consisting of scissorslike handles which when pressed together extend the ends of the article suddenly to about eight times its length when folded, imported with a feather attached by wire to one of the ends, wood chief value, at 33% percent under paragraph 412; (3) puzzles consisting of a cardboard box with a glass cover, enclosing a square of cardboard with indentations and bullets, a piece of thin cardboard shaped and colored to represent an ear, and puzzles in chief value of paper at 35 percent under paragraph 1413; (4) a small tin whistle with four tops or holes for the fingers, a miniature sword in a scabbard with a whistle in the hilt, a metal noisemaker in the shape of a locomotive and motor cycles with riders, having a whistle attachment, at 45 percent under paragraph 397; and (5) an article in the shape of a dagger, of soft rubber, used by grown-up people as a joke, at 25 percent under paragraph 1537 (b). Small metal whistles and noisemakers of metal in the shape of miniature saxophones and fog horns were held properly classified as toys.

No. 25608.-Protest 514106-G of Stanley & Stanley (New York).

GLASS FLASKS WITH SCREW METAL TOPS.-Glass flasks having a capacity of from 4% to 32 ounces, curved to fit the hip pocket and closed at the top by a double metal cap, the outer cap evidently being intended for use as a small cup, classified at 55 percent ad valorem under paragraph 218, Tariff Act of 1922, are claimed dutiable at the appropriate rate under paragraph 217.

Opinion by SULLIVAN, J. From an inspection of the sample it was found that these bottles are such as are ordinarily employed for the holding or transportation of merchandise. They were therefore held dutiable at the appropriate rate under paragraph 217 as claimed. United States v. Field (19 C.C.P.A. 331, T.D. 45483) cited.

No. 25609.- Protest 571240-G of Davies, Turner & Co. (San Francisco).

MOSAIC CUBES. - Merchandise classified as colored glass at 60 percent ad valorem under paragraph 218 (f), Tariff Act of 1930, is claimed to be mosaic cubes dutiable at one fourth of 1 cent per pound and 20 percent ad valorem under paragraph 232 (c).

Opinion by SULLIVAN, J. A sample was analyzed and found to consist chiefly of glass with a negligible percentage of gold leaf on one surface. It was therefore

held not to be mosaïc cubes of marble, breccia, or onyx, as claimed, and the protest was overruled.

No. 25610.- Protests 474854-G, etc., of Cresca Co., Inc., et al. (New York). PROTESTS ABANDONED. These protests were abandoned by the plaintiffs. Opinion by FIRST DIVISION. The protests were overruled and the decisions of the collector affirmed.

BEFORE THE SECOND DIVISION, OCTOBER 17, 1933

No. 25611.- Protests 554284-G, etc., of French American Elastic Co., Inc. (New York).

RAYON ELASTIC FABRICS.-Elastic fabrics classified at 45 cents per pound and 70 percent ad valorem under paragraph 1308, Tariff Act of 1930, are claimed dutiable at 60 percent under paragraph 1529 (c).

Opinion by TILSON, P.J. It was stipulated that the merchandise consists of Jacquard-figured elastic fabrics not exceeding 12 inches in width, composed of rayon or other synthetic textile and india rubber. On the authority of De Grandmont v. United States (21 C.C.P.A. 24, T.D. 46346) the claim at 60 percent under paragraph 1529 (c) was sustained.

No. 25612.-Protests 482963-G, etc., of Theo. Tiedemann & Sons, Inc. (New York).

RAYON ELASTIC FABRICS.-Elastic fabrics classified at 45 cents per pound and 70 percent ad valorem under paragraph 1308, Tariff Act of 1930, are claimed dutiable at 60 percent under paragraph 1529 (c).

Opinion by TILSON, P.J. It was stipulated that the merchandise consists of (1) Jacquard-figured elastic fabrics in chief value of rayon and india rubber, and (2) elastic fabrics with fast edges in chief value of rayon and india rubber. On the authority of De Grandmont v. United States (21 C.C.P.A. 24, T.D. 46346) the claim at 60 percent under paragraph 1529 (c) was sustained.

No. 25613.-Protests 100232-G, etc., of Olivier Straw Goods Corp. (New York). CELLULOSE BRAIDS-MANILA HEMP BRAIDS. - Manila hemp braids are claimed dutiable at 15 or 20 percent ad valorem under paragraph 1406, Tariff Act of 1922, and braids, hoods, and hats in chief value of cellulosic filaments are claimed dutiable at 60 percent under paragraph 31.

Opinion by TILSON, P.J. In accordance with stipulation of counsel, braids in chief value (1) of manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained were held dutiable at 15 percent under paragraph 1406, and (2) of manila hemp, dyed, colored, or stained, at 20 percent under paragraph 1406; and (3) braids, hoods, and hats in chief value of cellulosic filaments the same as those the subject of Amberg Schwab v. United States (T.D. 46204) at 60 percent under paragraph 31.

No. 25614. Protests 80355-G, etc., of A. N. Dodge et al. (New York).

CELLULOSE BRAIDS. - Braids and other articles are claimed dutiable as in chief value of compounds of cellulose at 60 percent ad valorem under paragraph 31, Tariff Act of 1922.

Opinion by TILSON, P.J. It was stipulated that the merchandise consists of braids and other articles in chief value of cellulose filaments similar to those the subject of Amberg Schwab v. United States (T.D. 46204). The claim at 60 percent under paragraph 31 was therefore sustained.

No. 25615.-Protests 483567-G, etc., of Amberg Schwab & Co., Inc., et al. (New York).

CELLULOSE BRAIDS. - Braids and other articles are claimed dutiable as in chief value of compounds of cellulose at 60 percent ad valorem under paragraph 31, Tariff Act of 1922.

Opinion by TILSON, P.J. It was stipulated that the merchandise consists of braids and other articles in chief value of cellulose filaments similar to those the subject of Amberg Schwab v. United States (T.D. 46204). The claim at 60 percent under paragraph 31 was therefore sustained.

No. 25616.-Protests 306517-G, etc., of Abraham & Straus, Inc., et al. (New York). HOUSEHOLD UTENSILS. - Metal articles classified at 60 percent ad valorem under paragraph 399, Tariff Act of 1922, are claimed dutiable as household utensils at 40 percent under paragraph 339.

Opinion by DALLINGER, J. It was stipulated that the merchandise consists of articles chiefly used as household utensils. On the authority of United States v. Friedlaender (21 C.C.P.A. 103, T.D. 46445) the claim at 40 percent under paragraph 339 was sustained.

No. 25617.-Protests 311953-G, etc., of R. W. Gresham et al. (Cleveland).

POWDERED TIN-ALUMINUM POWDER. - Merchandise classified as bronze powder at 14 cents per pound under paragraph 382, Tariff Act of 1922 or 1930, is claimed dutiable at only 12 cents per pound under the same paragraph as powdered tin or aluminum powder.

Opinion by DALLINGER, J. It was conceded that the merchandise involved is the same as that which was the subject of Gresham v. United States (T.D. 45946). On the conceded facts it was held dutiable as powdered tin or aluminum powder at 12 cents per pound under paragraph 382 as claimed.

No. 25618.-Protest 529086-G of Midwest Manufacturing Co. (New York).

STEEL CHANNELS.-Steel channels classified at eight tenths of 1 cent per pound under paragraph 304, Tariff Act of 1930, are claimed dutiable at one fifth of 1 cent per pound under paragraph 312.

Opinion by DALLINGER, J. In accordance with stipulation of counsel steel channels were held dutiable at one fifth of 1 cent per pound under paragraph 312. Judson v. United States (20 C.C.P.A. 229, T.D. 46038) followed.

No. 25619.-Protests 537536-G, etc., of Keuffel & Esser Co. (New York).

PANTOGRAPHS-MATHEMATICAL INSTRUMENTS. - Merchandise classified as drawing instruments or parts at 45 percent ad valorem under paragraph 360, Tariff Act of 1930, is claimed dutiable as mathematical instruments at 40 percent under the same paragraph.

Opinion by DALLINGER, J. It was stipulated that the merchandise consists of pantographs similar to those the subject of Abstract 24295. The claim at 40 percent under paragraph 360 was therefore sustained.

No. 25620.- Protests 542407-G, etc., of Schmid & Wezel, Inc., et al. (New York). MACHINE TOOLS AND PARTS. - Machine tools and parts classified at 35 percent ad valorem are claimed dutiable at 30 percent under paragraph 372, Tariff Act of 1930.

Opinion by DALLINGER, J. In accordance with stipulation of counsel and on the authority of Abstract 23354 certain of the machine tools and parts in question were held dutiable at 30 percent under paragraph 372.

BEFORE THE THIRD DIVISION, OCTOBER 17, 1933

No. 25621.-Protest 600791-G of Bayer, Pretzfelder & Mills (New York).

AMERICAN GOODS RETURNED. - Certain clock movements assessed at $1.50 each and 65 percent ad valorem under paragraph 368, Tariff Act of 1930, are claimed entitled to free entry under paragraph 1615 as American goods returned

Opinion by KEEFE, J. The regulations not having been complied with the protest was overruled.

No. 25622.-Protests 527446-G, etc., of Frank P. Dow Co., Inc., et al. (Los Angeles).

DRUMS CONTAINING MINERAL OIL. - Certain drums containing Russian mineral oil are claimed entitled to free entry. They were assessed at 25 percent ad valorem under paragraph 328, Tariff Act of 1930.

Opinion by KEEFE, J. The evidence failed to show that the drums in question were not fit to be used again. The protests were therefore overruled.

No. 25623.-Protest 532211-G of Thompson Hayward Chemical Co. (Galveston). DRUMS CONTAINING CRESYLIC ACID.--Drums containing cresylic acid, classified at 25 percent ad valorem under paragraph 328, Tariff Act of 1922 or 1930, are claimed free of duty as ordinary containers of duty-free merchandise.

Opinion by KEEFE, J. It was shown that cresylic acid has an odor which is difficult to remove and that the drums could not be used again to hold merchandise other than that identical with that shipped therein. There was no evidence showing that these drums are what are known as one-time shippers. The proof was held insufficient to sustain the claim made. The protest was therefore overruled.

No. 25624.-Protest 579030-G of Los Angeles Soap Co. (Los Angeles).

DRUMS CONTAINING CITRONELLA OIL.-Iron drums containing citronella oil classified at 25 percent ad valorem under paragraph 328, Tariff Act of 1930, are claimed entitled to free entry as the ordinary containers of specific-duty merchandise.

Opinion by KEEFE, J. The condition of the drums on importation was not shown. It appeared that when emptied they were disposed of as junk. As they were not shown to be worthless the protest was overruled.

No. 25625.- Protest 595775-G of Kuttroff, Pickhardt & Co., Inc. (New York). WEIGHT OF COAL-TAR COLORS.-This protest claims that the computation of the dutiable weight of patent phosphine G.R.N.T.N. was erroneous.

Opinion by KEEFE, J. The collector reported that the weight was determined by a computation based on the weight as found by the United States weigher or appraiser multiplied by two and one half times the commercial strength. The appraiser stated that it should have been reported as of equal strength. The protest was therefore sustained.

No. 25626.- Protest 589789-G of A. D. Kaplan (New York).

WEIGHT OF FEATHERS.-The claim here is that the collector took duty on too great a weight of certain feathers.

Opinion by KEEFE, J. The private bill of the shipper showed 20 pounds of feathers while the appraiser returned 25 pounds as the correct weight. No proof was offered as to the actual weight of the feathers. The protest was therefore overruled.

No. 25627.- Protest 566269-G of I. F. Schnier & Co. (San Francisco).

WEIGHT OF GLASS BOTTLES. It is claimed here that duty was assessed on erroneous weight of glass bottles due to the fact that 330 pounds of bottles were broken, upon which allowance should have been made.

Opinion by KEEFE, J. The discharging inspector reported "26 bales and 12 crates of bottles" as "rattling", but there was no evidence as to the amount of breakage or as to the weight of the broken bottles. On the record presented the protest was overruled.