is not practicable to so estimate the proportion, in which case all of the boxes would be dutiable at the full rate provided in said paragraph. WHAT BOXES ARE DUTIABLE AT HALF RATE.-To entitle such shooks to the half-rate duty, not only the tops and bottoms of the boxes must be of American manufacture, but also the sides. If either the tops, bottoms, or sides of such orange or lemon boxes are of foreign origin, the articles are excluded from Essessment at the half rate and are dutiable at the full rate of 30 per cent ad valorem under said paragraph 205.-T. D. 27052 (G. A. 6270). Fruit Boxes. Where invoices for fruit importations were accompanied by consular certificates in accordance with Treasury regulations, showing the "thin wood" of the fruit boxes to be composed of shooks of American origin, the boxes should have been subjected to the half rate provided in paragraph 205 for "the thin wood, so called, comprising the sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United States."-Brucato v. U. S. (C. C.), T. D. 29838; Ab. 16444 (T. D. 28374) reversed. AMERICAN SHOOKS.-Evidence showing a probability that many of the fruit boxes coming from a foreign port contained shooks of American origin and were therefore subject to the minimum duty provided in paragraph 205, Held insufficient to justify a finding in that respect. The quantity of each importation entitled to such classification must be definitely shown.-Westervelt v. U. S. (C. C.), T. D. 27511; (G. A. 5932) T. D. 26066 affirmed. Orange and Lemon Boxes.-On the reimportation of shooks of American origin, in the form of boxes for oranges and lemons, their identity may be proved before the board of classification according to the ordinary rules of evidence, where, as in the case of paragraph 205, Congress has not provided that proof shall be made under such regulations as the Secretary of the Treasury may prescribe. U. S. v. Goodsell (91 Fed. Rep., 519; 33 C. C. A., 661), affirming U. S. v. Goodsell (84 Fed. Rep., 155) and G. A. 3880 (T. D. 18078). Orange and lemon boxes coming from the Mediterranean ports of Messina, Palermo, Sorrento, Carini, and Catania have their sides, tops, and bottoms composed of thin wood of American origin and manufacture and are entitled to entry at the half rate provided for in paragraph 205, and these facts may be proved by satisfactory oral evidence.-T. D. 24458 (G. A. 5345). DECISIONS UNDER THE ACT OF 1894. Boxes for Oranges and Lemons.-On the reimportation of shooks of American origin, in the form of boxes for oranges and lemons, their identity may be proved before the Board of General Appraisers according to the ordinary rules of evidence and without regard to the regulations of the Secretary of the Treasury, where, as in the case of paragraph 216, tariff act of August 28, 1894, Congress has not provided that proof shall be made under such regulations as the Secretary of the Treasury may prescribe. See article 337, Customs Regulations, 1892; Department Circular No. 155, Synopsis 16473, July 15, 1895. Pascal v. Sullivan (21 Fed. Rep., 496). U. S. v. Goodsell (91 Fed. Rep., 519), affirming In re Goodsell (G. A. 3880), followed.-T. D. 20990 (G. A. 4408). DECISIONS UNDER THE ACT OF 1890. Fruit Boxes.-The top, bottom, and sides of boxes were manufactured in America, exported, and returned as boxes filled with oranges and lemons, the end and middle pieces of the boxes being of foreign manufacture. Held, that the term "box shook" means all the parts of a box ready to be put together, and less than the whole number of parts does not constitute a shook; that neither the boxes nor the parts which are of American manufacture nor the entire box are free, but that they are dutiable under paragraph 301 at 30 per cent. T. D. 11987, G. A. 900.-T. D. 11988 (G. A. 901). Fruit Boxes (American Shooks).—The circular letter of the Secretary of October 20, 1890, continuing in force articles 381-383 of the Treasury Regulations of 1884, prescribed the regulations under which proofs should be made of the identity of American articles reimported. Such regulations apply to boxes imported filled with fruit, which have been exported in the form of shooks, and proof of the identity of such boxes with the shooks exported, furnished in any other form than that prescribed, will not entitle the boxes to free entry. 72 Fed. Rep., 46 reversed.-U. S. v. Dominici (C. C. A.), 78 Fed. Rep., 334. 173. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem; osier or willow, including chip of and 1913 split willow, prepared for basket makers' use, 10 per centum ad valorem ; manufactures of osier or willow and willow furniture, 25 per centum ad valorem. 212. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem; osier or willow, including chip of and 1909 split willow, prepared for basket makers' use, 25 per centum ad valorem; manufactures of osier or willow and willow furniture, 15 per centum ad valorem. 1897 1894 1890 206. Chair cane or reeds, wrought or manufactured from rattans or reeds, 10 per centum ad valorem; osier or willow prepared for basket makers' use, 20 per centum ad valorem; manufactures of osier or willow, 40 per centum ad valorem. 179. Osier or willow, prepared for basket-makers' use, 20 per centum ad valorem; manufactures of osier or willow, 25 per centum ad valorem; chair cane, or reeds, wrought or manufactured from rattans or reeds, 10 per centum ad valorem. 229. Chair cane, or reeds wrought or manufactured from rattans or reeds, and whether round, square, or in any other shape, 10 per centum ad valorem. * 459. * osier or willow prepared for basket-makers' use, 30 per centum ad valorem; manufactures of osier or willow, 40 per centum ad valorem. * 395. Baskets and all other articles composed of * * or willow, osier, 1883 *, not specially enumerated or provided for in this Act, 30 per centum ad valorem. 471 Osier, or willow, prepared for basket-makers' use, 25 per centum ad valorem. 482. Rattans and reeds, manufactured, but not made up into completed articles, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Reeds Made From Rattan.-Used, sometimes after being further processed and sometimes without such further treatment, in the manufacture of furniture, chairs, baby carriages, brooms, and some other articles, are not admissible free of duty as rough rattan sticks cut into lengths only under paragraph 648; and, so far as this record shows, the collector's classification of them under paragraph 173 as chair canes manufactured from rattan is correct.-GraserRothe v. U. S. (Ct. Cust. Appls.), T. D. 36459; Ab. 39169 affirmed. Round Rattan Core or Reeds from China measuring less than 7 millimeters in diameter dutiable at the rate of 10 per cent ad valorem under the provision of paragraph 173 for "chair cane or reeds wrought or manufactured from rattan or reeds."-Dept. Order (T. D. 35573). DECISIONS UNDER THE ACT OF 1909. Rattan Reeds. Following Rattan & Cane Co. v. U. S. (T. D. 35247), it is held that the provision for chair reeds covered by paragraph 212 is more specific than the provision for reeds unmanufactured. Whether chair reeds are limited to such reeds as are chiefly used in the manufacture of chairs or whether the words are to be taken as denominative, including a recognized article adapted to use in making chairs, is not decided.— U. S. v. Otto Gerdau Co. (Ct. Cust. Appls.), 35248; (Ab. 35066) T. D. 31279 reversed. The provision in paragraph 212 for "chair cane or reeds wrought or manufactured from rattans or reeds" is more specific than the free-list provision for "reeds unmanufactured," and the clause applies to chair reeds made from rattans or other reeds, whatever their shape, and regradless of whether they are made by the first stripping of the rattan or by a subsequent reduction of stripped reeds. The slab rattan and the broom or split rattan of the importation are used only in the manufacture of brooms and never in the manufacture of chairs. They did not fall within paragraph 212, but were entitled to free entry as rattan unmanufacture, under paragraph 713. It may be argued that the unmanufactured rattans or reeds, which are given free entry by paragraph 713, supra, are limited by the last clause of that paragraph to such as are suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes. This construction, however, seems to be untenable, for that clause is plainly one of extension and not one of limitation. Rattan & Cane Co. v. U. S. ; U. S. v. Rattan & Cane Co. (Ct. Cust. Appls.), T. D. 35247; (Ab. 36027) T. D. 34609 affirmed. Bottles Covered With Wicker.-The merchandise is composed of glass bottles and woven willow, and the willow is so woven and attached to the bottles that it produces an article differing from what is commonly understood to be a plain green, etc., glass bottle. The wicker is the component material of chief value, and the bottle so covered is classifiable as a manufacture of willow under paragraph 214 per force of paragraph 481. U. S. v. Zinn (2 Ct. Cust. Appls., 419; T. D. 32171) distinguished.-U. S. v. Mulhens & Kropff et als. (Ct. Cust. Appls.), T. D. 33917; (G. A. 7441) T. D. 33241 reversed. Willow Cricket Bats.-Cricket bats the handles of which are made of cane and the blades of willow wood, the willow wood being the component of chief value, are not manufactures of willow within the meaning of paragraph 212. In framing paragraph 212, supra, it was not the purpose of Congress to do more than provide for the lighter or twig forms of willow, such as are commonly used for basket making and other kinds of wickerwork, and nowhere in the tariff act is any distinction made between articles made from willow wood and those made from other woods. Held to be manufactures of wood and subject to duty at the rate of 35 per cent ad valorem under paragraph 215.-T. D. 32641 (G. A. 7374). Willow Sticks.-Bundles of sticks of willow with the outer skin taken off held properly classified as willow for baskets under paragraph 212.-Ab. 31861 (T. D. 33325). DECISIONS UNDER THE ACT OF 1897. Hard and Soft Whip Reeds.--Round reeds made from rattan, of a diameter of not less than 7 millimeters, and whether known either as hard or soft reeds, are free of duty under the provision in paragraph 700 for “reeds unmanufac tured, in the rough, or not further advanced than cut into lengths suitable for sticks for whips." Similar round reeds of a less diameter than 7 millimeters are not suitable for use as sticks for whips, and, together with flat, square, and split reeds, are dutiable at 10 per cent ad valorem, under the provision in paragraph 206 for "chair cane or reeds, wrought or manufactured from rattans or reeds." Foppes v. Magone (40 Fed. Rep., 570), Foppes v. U. S. 79 id., 994–5), U. S. v. Foppes (suit 2958, not reported), U. S. v. Gerdau (suit 2734, no opinion), Gerdau v. U. S. (suit 2736, no opinion), and In re Gerdau (G. A. 761) followed; In re Benneche (G. A. 1665) and In re Gerdau (G. A. 4116) modified.-T. D. 22533 (G. A. 4780). Willow Furniture and Toys.-Toys and furniture of willow, or composed in chief value of willow, are dutiable at 35 per cent ad valorem under paragraphs 418 and 208, and not at 40 per cent under paragraph 206 as manufactures of willow.-T. D. 25062 (G. A. 5596). DECISIONS UNDER THE ACT OF 1894. Willow for Basket Makers' Use.-Willow cut into lengths and peeled is dutiable as willow prepared for basket-makers' use.-T. D. 17745 (G. A. 3731). DECISIONS UNDER THE ACT OF 1890. Willow Pill Boxes.-English willow boxes (pill boxes) held dutiable as manufactures of willow and not as manufactures of wood. The provision for manufactures of willow is more specific than manufactures of wood.-T. D. 15396 (G. A. 2790). Reeds of rattan from which the outside that is used for seating chairs has been removed are dutiable as reeds wrought or manufactured from rattans and not free as reeds in the rough.-Foppes v. U. S., 79 Fed. Rep., 995; T. D. 28144 (C. C.) affirmed. Sparterie for Baskets.-Thin strips of white strip or willow loosely woven or plaited in sheets and known as willow sheets and as sparterie, designed for use in making baskets and not suitable for ornamenting hats, is dutiable as a manufacture of chip and not free as sparterie.-T. D. 12646 (G. A. 1295). Willow-Covered Glass Flasks held to be dutiable as manufactures of willow and not as manufactures of glass.-T. D. 15384 (G. A. 2778). DECISIONS UNDER THE ACT OF 1883. Rattan from which the outer bark or enamel has been cut by a first process from the raw material, leaving a product known in trade and commerce as round reeds, and then by a further process of cutting from the round reeds made into what is known as square reeds, oval reeds, and flat reeds, is dutiable under this paragraph and not free as rattans and reeds unmanufactured.— Foppes v. Magone, 40 Fed. Rep., 570. 174. Toothpicks of wood or other vegetable substance, 25 per centum 1913 ad valorem; butchers' and packers' skewers of wood, 10 cents per thousand. 1909 213. Toothpicks of wood or other vegetable substance, 2 cents per one thousand and 15 per centum ad valorem; butchers' and packers' skewers of wood, 40 cents per thousand. 207. Toothpicks of wood or other vegetable substance, 2 cents per one 1897 thousand and 15 per centum ad valorem; butchers' and packers' skewers of wood, 40 cents per thousand. 1801. Toothpicks of vegetable substance, 35 per centum ad valorem. (Not enumerated.) 1894 1890 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Pyroxylin Toothpicks.-The merchandise in question consists of toothpicks composed of pyroxylin, and duty was assessed thereon under paragraph 17. The importers claim that said merchandise is dutiable under paragraph 213. The words "vegetable substance" in paragraph, 213 are qualified to some extent by the provision for "toothpicks of wood." We find that the substance out of which these toothpicks are made is not the vegetable substance provided for in paragraph 213.-Ab. 32086 (T. D. 33362). Quill Toothpicks.-Quills fashioned into toothpicks by deliberate processes, and thus made into completed articles, are dutiable under paragraph 463, as "manufactures of quills."-T. D. 30685 (G. A. 7033). DECISIONS UNDER THE ACT OF 1897. Quill Toothpicks.-Dutiable at 2 cents per 1,000 and 15 per cent ad valorem under paragraph 207 and section 7, tariff act of 1897.-Dept. Order (T. D. 24065). Toothpick Holders composed of metal and glass, holding a dozen quill toothpicks loosely set therein, are not coverings, usual or unusual, for the toothpicks, but are separate and distinct articles, duitable according to the component material of chief value. The fact that a holder and a dozen toothpicks are sold together as an entirety does not change their character as separate and distinct articles for dutiable purposes.-T. D. 21736 (G. A. 4592). DECISIONS UNDER THE ACT OF 1894. Miniature Cottages Containing Toothpicks.—Miniature houses or cottages, the interior of each house consisting of a small drawer made to slide in and out, which is filled with wooden toothpicks imported from Japan. Held, that the merchandise is dutiable as toothpicks and the cottages are subject to an additional duty under paragraph 181 as manufactures of wood, as unusual coverings, under section 19, act of June 10, 1890.-T. D. 17757 (G. A. 3743). Toothpicks in Fancy Holders.-Figures holding baskets or tubs containing toothpicks are dutiable with the toothpicks as entireties and not as toys.-T. D. 17815 (G. A. 3749). DECISIONS UNDER THE ACT OF 1883. Quill Toothpicks dutiable at the rate of 20 per cent ad valorem as un enumerated manufactured articles under the act of 1883.-Dept. Order (T. D. 17775). 175. Blinds, curtains, shades, or screens, any of the foregoing in chief value of bamboo, wood, straw, or compositions of wood, not specially pro1913 vided for in this section, 20 per centum and valorem; if stained, dyed, painted, printed, polished, grained, or creosoted, and baskets in chief value of like material, 25 per centum ad valorem. |