(T. D. 33634.) Boxwood sticks- Umbrella handles. Boxwood sticks in the rough, dutiable at the rate of 20 per cent ad valorem as wood unmanufactured under paragraph 203, tariff act of 1909. TREASURY DEPARTMENT, July 17, 1913. SIR: The department duly received your letter of April 19 last, transmitting a sample of boxwood sticks less than 14 inches in length, which are apparently intended to be used as umbrella handles. In view of the decision of the Board of United States General Appraisers, Abstract 22873 (T. D. 33424), wherein certain umbrella handles were held to be dutiable as wood unmanufactured under paragraph 198 of the tariff act of 1897 on the ground that they were not of sufficient length to be classed as sticks, you express the opinion that the merchandise under consideration is properly dutiable as wood unmanufactured at the rate of 20 per cent ad valorem under paragraph 203 of the present tariff act. The sample submitted by you, which is in the rough, the only labor expended thereon being rough sawing at the ends and the branches trimmed off, is not of sufficient length to be used as a stick for an umbrella, and therefore, following the decision cited and G. A. 5589 (T. D. 24995), merchandise represented by the sample is not, in the opinion of the department, entitled to free entry under the provisions in paragraph 713 for "woods in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas," etc. The department is further of the opinion that the merchandise does not fall within the provision in the same paragraph for the free entry of "woods in the log, rough, or hewn only.” * * ** In view of the foregoing, and as the sticks in question have not been advanced by any process of manufacture to be properly dutiable as manufactures of wood, the department concurs in the opinion expressed by you that the merchandise under consideration is properly dutiable as wood unmanufactured at the rate of 20 per cent ad valorem under paragraph 203 of the tariff act, and you are accordingly directed to classify merchandise of this character imported and entered 30 days from the date hereof under the said paragraph. JAMES F. CURTIS, Respectfully, COLLECTOR OF CUSTOMS, Philadelphia, Pa. (T. D. 33635.) Drawback on tops, noils, etc. Assistant Secretary. Drawback on tops, noils, combing waste, and card waste manufactured from imported wool by the Barre Wool Combing Co. (Ltd.), of South Barre, Mass., for the account of Jeremiah Williams & Co., of Boston. TREASURY DEPARTMENT, July 18, 1913. SIR: The department's regulations of June 11, 1913 (T. D. 33544), providing for the payment of drawback on tops, noils, etc., manu factured by the Arlington Mills, of Boston, Mass., are hereby extended to cover tops, noils, combing waste, and card waste manufactured by the Barre Wool Combing Co., of South Barre, Mass., from imported wool for the account of Jeremiah Williams & Co., of Boston. The sworn statement of Jeremiah Williams & Co., dated June 30, 1913, is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, Boston, Mass. (T. D. 33636.) Drawback on scales. JAMES F. CURTIS, Drawback on transit scales manufactured by the J. C. Ulmer Co., of Cleveland, Ohio, with the use of imported brass blanks. TREASURY DEPARTMENT, July 18, 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 transit scales manufactured by the J. C. Ulmer Co., of Cleveland, Ohio, with the use of imported brass blanks. The allowance shall not exceed the number of imported parts used in the manufacture of the exported scales, as shown by the sworn statement of the manufacturer, dated June 17, 1913, which is transmitted herewith for filing in your office. Respectfully, (99168.) COLLECTOR OF CUSTOMS, Cleveland, Ohio. JAMES F. CURTIS, (T. D. 33637.) Drawback on automobiles and automobile bodies. T. D. 28556 of November 27, 1907, extended to cover automobiles and automobile bodies manufactured by Locke & Co., of New York, with the use of various imported materials and parts. TREASURY DEPARTMENT, July 18, 1913. SIR: The department's regulations of November 27, 1907 (T. D. 28556), providing for the payment of drawback on automobiles manufactured by Brewster & Co., of New York, with the use of various imported parts and materials, are hereby extended to cover automobiles and automobile bodies manufactured by Locke & Co., of New York, with the use of imported chassis, plate glass, leather, carriage cloth, laces, metal fittings, speaking tubes, rubber and cotton cloth, metal chains, and other imported materials and parts. The sworn statement of the manufacturer, dated June 14, 1913, is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 33638.) Trick ink bottles. JAMES F. CURTIS, So-called trick ink bottles, consisting of a small blown-glass bottle and an irregularly shaped piece of black colored metal dutiable at the rate of 60 per cent ad valorem under paragraph 98, tariff act of 1909, as articles in chief value of blown glass. TREASURY DEPARTMENT, July 19, 1913. SIR: I have to acknowledge the receipt of your letter of the 3d instant, transmitting a communication from the appraiser at your port, in which he recommends that certain so-called trick ink bottles, consisting of a small blown-glass bottle and an irregularly shaped piece of black colored metal, which are now classified as manufactures of glass at the rate of 45 per cent ad valorem under paragraph 109 of the tariff act, be assessed with duty as articles in chief value of blown glass at the rate of 60 per cent ad valorem under paragraph 98 of the said act. As you state that blown glass is the element of chief value in these bottles, the department concurs in the opinion expressed by you that they are properly dutiable as articles of blown glass, and you are accordingly directed to assess duty upon these so-called trick ink bottles imported and entered 30 days from the date hereof at the rate of 60 per cent ad valorem under paragraph 98 of the tariff act. Respectfully, JAMES F. CURTIS, (94234.) COLLECTOR OF CUSTOMS, New York. (T. D. 33639.) Drawback on olives. Assistant Secretary. Drawback on bottled plain olives, bottled pitted olives, bottled stuffed olives, and on stuffed olives manufactured by the Cresca Co., of New York, with the use of olives imported in bulk and imported nuts. TREASURY DEPARTMENT, July 19, 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 bottled plain olives, bottled pitted olives, bottled stuffed olives, and on stuffed olives manufactured by the Cresca Co., of New York City, with the use of plain olives, pitted olives, and stuffed olives imported in bulk, by selecting, washing, bottling, labeling, and packing, and by stuffing imported pitted olives with imported nuts and domestic celery, in the manner indicated in their sworn statement, dated June 26, 1913, which is transmitted herewith for filing in your office. The allowance shall not exceed the quantity of imported olives and nuts appearing in the exported article, as shown by the sworn statement of the manufacturer above referred to. Supplemental sworn schedules may be filed covering bottled plain olives, bottled pitted olives, bottled stuffed olives, and stuffed olives manufactured by this firm in the manner above described, and upon verification of such schedules drawback thereon may be allowed, provided that in no case shall drawback be allowed on plain, pitted, or stuffed olives imported as such and exported in containers of 5 gallons or more capacity. Respectfully, (94403-2.) COLLECTOR OF CUSTOMS, New York. (T. D. 33640.) JAMES F. CURTIS, Assistant Secretary. Drawback on curtains, portières, and wall draperies. Drawback on curtains, portières, and wall draperies manufactured by the Tiffany Studios, of New York, with the use of imported fabrics. TREASURY DEPARTMENT, July 19, 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 curtains, portières, and wall draperies manufactured by the Tiffany Studios, of New York, with the use of imported damasks, velvets, and other fabrics in the piece. A manufacturing record shall be kept which will show, in addition to the usual data, the stock number, length, width, and character and the weight per linear and square yard of each kind of imported fabric used in the manufacture of curtains, portières, and wall draperies for exportation with benefit of drawback, the number, size, and character of the articles manufactured, the number of square yards of each kind of imported material, and the number of square yards, weight per square yard, and character of domestic material appearing therein. A sworn abstract from such manufacturing record shall be filed with each drawback entry and shall be verified whenever in the discretion of the collector such action is deemed desirable. The allowance shall not exceed the quantity of imported fabrics appearing in the exported curtains, portières, or wall draperies, as shown by the abstract from the manufacturing record. The sworn statement of the manufacturers, dated July 10, 1913, is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, New York. JAMES F. CURTIS, (T. D. 33641-G. A. 7480.) Hatters' plush. Black plush, known commercially as "hatters' plush" and such as is used in this country for making men's hats, is properly dutiable at the rate of 10 per cent ad valorem under paragraph 477, tariff act of 1909.-Comey & Johnson Co. v. United States (4 Ct. Cust. Appls., —; T. D. 33493) cited and followed. United States General Appraisers, New York, July 14, 1913. In the matter of protest 600621 of Roberts, Cushman & Co. against the assessment of duty by the collector of customs at the port of New York. Before Board 2 (FISCHER, HOWELL, and COOPER, General Appraisers). HOWELL, General Appraiser: The merchandise in question consists of plush, which was assessed for duty at the appropriate rate under the provision for silk plush in paragraph 399, tariff act of 1909. The importers claim that this plush is properly dutiable under paragraph 477 of said act, which reads as follows: 477. Plush, black, known commercially as hatters' plush, composed of silk, or of silk and cotton, such as is used exclusively for making men's hats, 10 per centum ad valorem. The testimony shows that this plush, which is black, is known commercially as hatters' plush, and is such a plush as is used in this country for making men's hats. From the questions propounded by Government counsel on the trial of the case it seems apparent that he hoped to sustain the classification of the collector by showing that the merchandise is used for ladies' millinery as well as for making men's hats, and for this reason it should be excluded from the benefits of paragraph 477, upon the theory that the provisions of that paragraph are applicable only to such merchandise as is used exclusively in the making of men's hats. The testimony in this case does not support the view that this quality of plush is used for other purposes than for the making of men's hats, but if such were the case it would not be excluded from said paragraph 477 if it was the kind of plush used for making men's black silk hats in this country. We had occasion to consider this question in Aitken's case, G. A. 7067 (T. D. 30791), which involved an importation under the tariff act of 1897, paragraph 461 of which act was identical with paragraph 477 of the act of 1909. In that case, after pointing out that the |