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394, T. D. 42569) loose amber beads were held dutiable under paragraph 1429 as claimed.

No. 9099.-Protests 328239-G, etc., and 334301-G, etc., of Morris Goldberg's Sons, and protest 321768-G of Wertheimer, Plehn & Levy, Inc. (New York). BEADS. The question here is whether certain beads were properly classified at 45 per cent ad valorem or are dutiable at 35 per cent under the provisions of paragraph 1403, tariff act of 1922.

Opinions by SULLIVAN, J. In accordance with stipulations of counsel the beads in question were held dutiable at 35 per cent under paragraph 1403. No. 9100.-Protests 345098-G, etc., of Albert Lorsch & Co., Inc. (New York.) BEADS IN BUNCHES.-Beads in bunches classified at 45 per cent ad valorem are claimed dutiable at only 35 per cent under the provisions of paragraph 1403, tariff act of 1922.

Opinion by SULLIVAN, J. On the record presented and in accordance with United States v. Judae (13 Ct. Cust. Appls. 164, T. D. 41024) beads in bunches were held dutiable at 35 per cent under paragraph 1403.

No. 9101.-Protest 322370-G of M. Clayes, protest 322362-G of Kwong Shing Lung Co., and protest 320819-G of H. B. Thomas & Co. (San Francisco). GLASS BEADS TEMPORARILY STRUNG.-Glass beads classified at 60 per cent ad valorem are claimed dutiable at 45 per cent under the provisions of paragraph 1403, tariff act of 1922.

Opinions by SULLIVAN, J. In accordance with stipulations of counsel the glass beads in question were held dutiable at 35 per cent under paragraph 1403. No. 9102.-Protest 338597-G of S. S. Kresge Co. (New York).

RUBBER BALLS-TOYS.-Rubber balls classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, are claimed dutiable at 30 per cent under paragraph 1402.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the authority of United States v. Woolworth (16 Ct. Cust. Appls. 421, T. D. 43136) the rubber balls in question were held dutiable under paragraph 1402 as claimed.

No. 9103.-Protests 343464-G, etc., of Bailey, Green & Elger et al. (New York). IMITATION JET DRESS BUTTONS.-Imitation jet dress buttons classified at 60 per cent ad valorem under paragraph 1429, tariff act of 1922, are claimed dutiable at 20 per cent under the same paragraph and at 45 per cent under paragraph 1411.

Opinion by SULLIVAN, J. Dress buttons composed of glass colored black were held dutiable at 45 per cent under paragraph 1411. Imitation semiprecious stones, cut and faceted, were held dutiable at 20 per cent under paragraph 1429. Lorsch v. United States (13 Ct. Cust. Appls. 172, T. D. 41036) cited. No. 9104.-Protest 318370-G/76924 of Marshall Field & Co. (Chicago).

SHOE ORNAMEnts-Jewelry.-Shoe buckles classified as jewelry at 80 per cent ad valorem under paragraph 1428, tariff act of 1922, are claimed dutiable at 15 cents per hundred and 20 per cent ad valorem under paragraph 346.

Opinion by Sullivan, J. It was found that the shoe ornaments in question are not what are commonly known as buckles. United States v. Saks (13 Ct. Cust. Appls. 367, T. D. 41259) cited. There was no proof that these articles are commercially known as shoe buckles. United States v. Miller (16 Ct. Cust. Appls. 374, T. D. 43094) and United States v. Murphy (16 id. 409, T. D. 43132) cited. Commercial designation was not proved. The protest was therefore overruled. Maddock v. Magone (152 U. S. 371) cited. BROWN, J., dissented.

No. 9105.-Protest 314417-G/76870 of G. W. Sheldon & Co. (Chicago).

Spectrograph-Camera.—A spectrograph classified as an optical instrument at 45 per cent ad valorem under paragraph 228, tariff act of 1922, is claimed dutiable as a photographic camera at 20 per cent under paragraph 1453.

Opinion by SULLIVAN, J. It was found that the spectrograph in question is a species of photographic camera dutiable at 20 per cent under paragraph 1453. Abstract 5542 cited.

No. 9106.-Protest 300204-G of S. Lisk & Bros. (New York).

MIRRORS IN FRAMES-TOYS.-Tiny mirrors in cardboard and paper frames, classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, are claimed dutiable as mirrors at 50 per cent under paragraph 230.

Opinion by SULLIVAN, J. While the mirror is small it was found that it can be practically used, that it is not a toy or plaything, and falls within paragraph 230. On the record presented the protest was sustained. BROWN, J., dissented. No. 9107.-Protest 322158-G of Dessart Bros., Inc. (New York).

PAPER HATS-TOYS.-Paper hats classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, are claimed dutiable as manufactures of paper at 35 per cent under paragraph 1313.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the authority of Abstracts 7336 and 7428 the hats in question were held dutiable under paragraph 1313.

No. 9108.-Protest 323073-G of United Import Co. (New York).

TOOLS-TOYS.-An aggregation of small tools consisting of a gimlet, screw driver, saw, nail or tack pry, etc., some of which appear to be of practical use in their imported condition, classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, is claimed dutiable as manufactures of metal at 40 per cent under paragraph 399.

Opinion by SULLIVAN, J. The testimony that this article is suitable for occasional practical use around the home was borne out by an inspection of the sample. The claim at 40 per cent under paragraph 399 was therefore sustained. No. 9109.-Protests 333065-G, etc., of Rex Importing Co. (New York).

IMITATION SEMIPRECIOUS STONES-GLASS ARTICLES.-The merchandise in question was classified as imitation semiprecious stones, not faceted, at 60 per cent ad valorem under paragraph 1429, tariff act of 1922. It is claimed dutiable at 55 per cent under paragraph 218 and at 45 per cent under paragraph 1411. Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the authority of Abstract 7021 colored glass articles were held dutiable under paragraph 218 and flower stones at 45 per cent under paragraph 1411. No. 9110.-Protests 337473-G, etc., of Lewy & Co. et al. (New York).

EARRING PARTS-JEWELRY.-The merchandise in question was classified as jewelry at 80 per cent ad valorem under paragraph 1428, tariff act of 1922, and is claimed dutiable at various lower rates.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the record presented, the merchandise in question was held dutiable as follows: (1) Earring parts at 75 per cent under paragraph 1428, G. A. 8886 (T. D. 40463) followed; (2) mechanical pencils without clips at 45 cents per gross and 25 per cent ad valorem under paragraph 1451, United States v. Draeger (13 Ct. Cust. Appls. 265, T. D. 41204) followed; (3) shoe heels at 60 per cent under paragraph 399, Abstract 6071 cited; (4) coral beads temporarily strung at 20 per cent under paragraph 1429, Byrnes v. United States (T. D. 42029) cited; and (5) pendent watchcases at 45 per cent under paragraph 367. Protests sustained in part.

No. 9111.-Protest 338606-G of F. W. Woolworth Co. (New York).

COUNTING FRAMES-CANDY CONTAINERS-TOYS.-Merchandise classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, is claimed dutiable at various lower rates.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Counting frames at 33% per cent under paragraph 410, Abstract 6606 followed; (2) barnyard fowl in chief value of papier-mâché at 25 per cent under paragraph 1303, G. A. 8999 (T. D. 40910) followed; and (3) candy containers of papier-mâché at 25 per cent under paragraph 1303, Abstracts 1979 and 2721 followed.

No. 9112.-Protest 339588-G of Globe Shipping Co., Inc. (New York).

GLASS HAND INHALERS.-Merchandise invoiced as hand inhalers and classified as manufactures of blown glass at 55 per cent ad valorem under paragraph 218, tariff act of 1922, is claimed dutiable at 25 per cent under paragraph 1439. Opinion by SULLIVAN, J. The appraiser reported that the merchandise consists of an inhaler composed of a glass tube connected with an india-rubber nozzle, india rubber chief value. In accordance with the amended report of the appraiser the inhalers in question were held dutiable at 25 per cent under paragraph 1439.

No. 9113.-Protest 339684-G of J. J. Hines, Inc. (New York).

LAMP ORNAMENTS.-Finials in chief value of glass, used as ornaments on floor lamps and screwed on above the shade, classified at 60 per cent ad valorem under paragraph 218, tariff act of 1922, are claimed dutiable at 55 per cent under the same paragraph.

Opinion by SULLIVAN, J. In accordance with the amended report of the appraiser the lamp finials in question were held dutiable at 55 per cent under paragraph 218.

No. 9114.-Protest 345102-G of Albert Lorsch & Co., Inc. (New York).

SPIRIT LEVELS.-Spirit levels classified at 55 per cent ad valorem under paragraph 218, tariff act of 1922, are claimed dutiable at 40 per cent under paragraph 360.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the authority of Abstracts 49160 and 1121 the spirit levels in question were held dutiable at 40 per cent under paragraph 360 as claimed.

No. 9115.-Protest 225464-G of V. W. Davis (Duluth).

CODFISH, SMOKed, Skinned, AND BONED.-Fillets of cod, smoked, skinned, and boned, are claimed dutiable at 14 cents per pound under paragraph 720, tariff act of 1922.

Opinion by BROWN, J. In accordance with stipulation of counsel and on the authority of Boak v. United States (16 Ct. Cust. Appls. 167, T. D. 42792) codfish, smoked, skinned, and boned, was held dutiable at 14 cents per pound under paragraph 720 as claimed.

No. 9116.-Protest 321733-G of Dodge & Olcott Co. (New York).

COAL-TAR PRODUCTS-PHENYL ACETIC ALDEHYDE.-Phenyl acetic aldehyde, classified as a coal-tar product, used for medicinal preparations, at 60 per cent ad valorem and 7 cents per pound under paragraph 28, tariff act of 1922, is claimed dutiable at 45 per cent ad valorem under paragraph 61.

Opinion by BROWN, J. On the record presented the protest was overruled.

BEFORE THE SECOND DIVISION, JUNE 19, 1929

No. 9117.-Protest 280685-G/76086 of J. E. Bernard & Co., Inc. (Chicago). CARDBOARD HOUSES.-Miniature houses classified as manufactures of paper at 35 per cent ad valorem under paragraph 1313, tariff act of 1922, are claimed dutiable as manufactures of papier-mâché at 25 per cent under paragraph 1303. Opinion by FISCHER, Ch. J. An analysis showed that the houses in question consist of cardboard. They were therefore held properly classified under paragraph 1313. G. A. 7863 (T. D. 36191) cited.

No. 9118.-Protests 138010-G, etc., of Van Oppen & Co. (New York).

Books-Books classified at 25 or 15 per cent ad valorem under paragraph 1310, tariff act of 1922, are claimed entitled to free entry as intended for college use under paragraph 1530.

Opinion by FISCHER, CH. J. the protests were overruled.

The regulations not having been complied with,

No. 9119.-Protest 154802-G of F. W. Woolworth Co. (San Francisco). BLANK BOOKS.-Merchandise described by the appraiser as "My-Books," consisting of small blank books covered with surface-coated paper contained in an ornamental case or holder, classified at 5 cents per pound and 20 per cent ad valorem under paragraph 1305, tariff act of 1922, is claimed dutiable as books not specially provided for at 25 per cent under paragraph 1310.

Opinion by FISCHER, CH. J. Counsel having agreed that the books in question are properly dutiable at 25 per cent under paragraph 1310 the protest was sustained.

No. 9120.-Protests 83293-G, etc., of William F. Sprague & Co. (New York). CLOCK MOVEMENTS.-Clock movements classified at $1 each and 45 per cent ad valorem under paragraph 368, tariff act of 1922, are claimed dutiable at 35 cents each and 45 per cent ad valorem under the same paragraph.

Opinion by FISCHER, Ch. J. On the testimony presented it was found that the clock movements in question are fitted with two rough pieces of glass that perform none of the functions of jewels but merely serve as ornamentations. On the authority of G. A. 5556 (T. D. 24942) they were held dutiable at 35 cents each and 45 per cent ad valorem as claimed. An earlier decision in this protest was reported in Abstract 2227.

No. 9121.-Protests 216556-G, etc., of British-American Tobacco Co. (Norfolk). GRINDSTONES-MACHINE PARTS.-Merchandise invoiced as segmental grindstones, classified as parts of machines at 30 per cent ad valorem under paragraph 372, tariff act of 1922, is claimed dutiable as grindstones at $1.75 per ton under paragraph 236.

Opinion by FISCHER, Ch. J. The samples are slightly elliptical in shape and measure 8 inches across the top, 51⁄2 inches across the bottom, 121⁄2 inches in length, and 3 inches in thickness. It was established that they are specially designed and exclusively employed as parts of machines that are used to sharpen tobacco-cutting knives. They were therefore held properly classified under paragraph 372.

No. 9122.-Protests 216107-G, etc., of H. H. Mac Donaugh & Co. et al. (Los Angeles).

ORANGE CLIPPERS-AgricultuRAL IMPLEMENTS.-Small steel implements used in picking oranges, classified at 60 per cent ad valorem under paragraph 361, tariff act of 1922, or at 40 per cent under paragraph 399, are claimed entitled to free entry as agricultural implements under paragraph 1504.

Opinion by FISCHER, Ch. J. The implements consist of two hinged blades, concavo-convex in shape, with a projection or guard on one blade designed to facilitate the short cutting of the stems of the oranges as they are being picked. Under prevailing authorities it was held that the exclusive use of these articles in picking oranges would establish their classification as agricultural implements. United States v. Boker (6 Ct. Cust Appls. 243, T. D. 35472) and United States v. Lewis (16 Ct. Cust Appls. 91, T. D. 42753) cited. However, the question is here presented whether or not the articles are nippers and therefore expressly excluded from paragraph 1504 by virtue of the proviso that no article specified by name in Title I shall be free of duty under this paragraph. It was shown by the evidence that the articles in question are not within the class of merchandise known and recognized throughout the trade as nippers but that they are commercially known as orange clippers. Abstract 46632 cited. It was therefore held that they are entitled to free entry as agricultural implements under paragraph 1504.

No. 9123.-Protest 142340-G of Linen Thread Co. (New York).

TWINE-POLISHING MACHINE.-A twine-polishing machine classified at 35 per cent ad valorem under paragraph 372, tariff act of 1922, as a textile machine, is claimed dutiable as a machine not specially provided for at only 30 per cent under the same paragraph.

Opinion by FISCHER, Ch. J. It appeared that the sole function of this machine is to polish twine and that the product thereof is a finished or glazed twine. On the authority of Abstract 6179 it was held dutiable at 30 per cent under paragraph 372.

No. 9124.-Protest 303830-G of Kurt Orbanowski (New York).

CONCRETE-REINFORCING BARS-STRUCTURAL STEEL SHAPES.-Concrete-reinforcing bars classified as steel bars at three-tenths of 1 cent per pound under paragraph 304, tariff act of 1922, are claimed dutiable as structural shapes of steel at one-fifth of 1 cent per pound under paragraph 312.

Opinion by FISCHER, Ch. J. On the authority of United States v. Exstein (16 Ct. Cust. Appls. 328, T. D. 43079) the steel bars in question were held dutiable as structural shapes of steel under paragraph 312.

No. 9125.-Protests 315956-G, etc., of New England Panama Hat Co. (New York).

STRAW HATS.-Straw hats classified at 35 per cent ad valorem under paragraph 1406, tariff act of 1922, are claimed dutiable at 25 per cent under paragraph 1439. Opinion by TILSON, J. In accordance with stipulation of counsel and on the authority of Isler v. United States (T. D. 42685) the straw hats in question were held dutiable at 25 per cent under paragraph 1439.

No. 9126.-Protest 221483-G of A. Beller & Co. (New York).

WOOL WEARING APPAREL.-Wearing apparel classified as articles in chief value of silk at 60 per cent ad valorem under paragraph 1210, tariff act of 1922, is claimed to be dutiable at 50 per cent under paragraph 1119, or under paragraph 1114 or 1115.

Opinion by TILSON, J. Wearing apparel in chief value of wool was held properly dutiable at the appropriate rate under paragraph 1115. Protest sustained in part. No. 9127.-Protests 200332-G, etc., of A. J. Bracher & Co. (New York).

EMBROIDERED ARTICLES IN PART OF LACE.-Covers, doilies, bureau scarfs, runners, and other articles classified at 90 per cent ad valorem are claimed dutiable at only 75 per cent under the provisions of paragraph 1430, tariff act of 1922.

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