or commercially. In Abstract 37310 this precise issue was disposed of adversely to the protestant. This question arose under the tariff act of 1913, but as far as the merchandise at bar is concerned, the applicable language of paragraph 176, tariff act of 1913 was reenacted, in paragraph 410, tariff act of 1922, and the same may be said of the language of paragraph 647, tariff act of 1913, under which free entry in that case was claimed, was reenacted in paragraph 1700 of the present act. Following G. A. 7033 (T. D. 30685), G. A. 8268 (T. D. 38065) and United States v. Swain & Boggs Co. (12 Ct. Cust. Appls. —; T. D. 39891), the protest was overruled, as the pieces constituting these sets were not barrel staves as claimed under paragraph 1702. No. 46657.-Protest 977803 of Richard Coulston, Inc. (New York). CRUDE SIENNA.-Crude sienna not specially provided for, classified at threeeighths of 1 cent per pound under paragraph 75, tariff act of 1922, is claimed dutiable at one-eighth of 1 cent per pound under the same paragraph. Opinion by MCCLELLAND, G. A. In view of the appraiser's report, received in evidence, stating the merchandise was erroneously returned for duty at threeeighths cent per pound and should have been returned at one-eighth cent per pound under paragraph 75, the protest was sustained. BEFORE BOARD 2, DECEMBER 27, 1923. No. 46658.-Protest 979895 of Hensel, Bruckmann & Lorbacher (New York). FORCEPS-SURGICAL INSTRUMENTS.-Forceps, described on the invoice as items "A," classified at 60 per cent ad valorem under paragraph 354, tariff act of 1922, are claimed dutiable as surgical instruments at 45 per cent under paragraph 359. Opinion by FISCHER, G. A. The appraiser's report stated that merchandise of this character was now being returned as surgical instruments at 45 per cent under paragraph 359, following T. D. 39409. The board agreed with the reasoning and conclusions expressed in T. D. 39409 that forceps, by reason of their distinctive use are properly classifiable as surgical instruments under paragraph 359. The protest was therefore sustained as to the forceps represented by items "A" on the invoice, but as to all other merchandise and in all other respects, it was overruled. No. 46659.—Protests 968624–63922, etc., of Mandel Bros. (Chicago.) TRIMMINGS-ORNAMENTS.-The merchandise in this case consists of trimmings, ornaments, and other articles, classified at 90 per cent ad valorem, under paragraph 1430, tariff act of 1922. Opinion by HOWELL, G. A. At the trial the appraiser's reports accompanying the protests were incorporated with and made a part of the record in this case and, so far as the record shows, the merchandise was properly classified at 90 per cent under paragraph 1430. The protests were therefore overruled. BEFORE BOARD 3, DECEMBER 27, 1923. No. 46660.-Claim 15 of Abbott Hall & Co. (Boston). FISH IN TINS DAMAGED WHILE IN TRANSIT.-This is an application under section 563, tariff act of 1922, for abatement of duty on certain fish in tins alleged to have been damaged by casualty while in transit to Boston, Mass. Opinion by ADAMSON, G. A. The report of the appraiser showed that the casualty occurred resulting in damage to 140 cases, and he estimated the loss at 100 per cent. To that extent abatement of duty was allowed. No. 46661.-Claim 49 of W. J. & S. H. Davenport (New York). TOMATOES DESTROYED BY FIRE.—In this case application is made for abatement of duty under section 563, tariff act of 1922, on tomatoes destroyed by fire while in the custody of the customs inspector. Opinion by ADAMSON, G. A. The evidence showed that the casualty occurred as alleged, and as the inspector reported that 61 crates of tomatoes were destroyed, the claim was allowed to that extent. No. 46662.-Claim 60 of Brown & Howe (Boston). WOOL DAMAGED BY FIRE ANd Water.—This is an application for abatement and allowance of duty under section 563, tariff act of 1922, on account of damage to wool by fire and water. Opinion by ADAMSON, G. A. The evidence established the allegations in the application and the appraiser reported 12 bales marked YAM damaged to the extent of 20 per cent. Abatement of duty was therefore allowed to the extent indicated by the appraiser. No. 46663.—Claim 62 of Austin, Nichols & Co., Inc. (New York). PAPRIKA DAMAGED BY FIRE.-In this case application is made under section 563, tariff act of 1922, for abatement of duty on 50 bags of paprika alleged to have been damaged by fire while en route to the port of New York. Opinion by ADAMSON, G. A. The board was satisfied from the evidence that the casualty occurred and the damage was suffered as alleged in the application. The report of the appraiser fixed the damage at 20 per cent of the value, and abatement of the duty was allowed to that extent. No. 46664.-Claim 64 of Ruhlman & Co., Inc. (New York). TOMATOES DESTROYED BY FIRE. In this case application for abatement of duty is made under section 563, tariff act of 1922, on 100 crates of tomatoes totally destroyed by fire while in customs custody. Opinion by ADAMSON, G. A. The board was satisfied that the casualty occurred as stated and the report of the appraiser showed that the consignment of merchandise was entirely destroyed. Abatement was therefore allowed. No. 46665.-Claim 72 of R. I. V. Co., Inc. (New York). BALL BEARINGS DAMAGED BY SEA WATER.-In this application for abatement of duty under section 563, tariff act of 1922, relief is sought from duty on merchandise damaged by sea water while in customs custody. Opinion by ADAMSON, G. A. The allegations of the application are proven by the testimony and the extent of damage was fixed by the report of the appraiser at 85 per cent of the value. Abatement was therefore allowed to that extent. No. 46666.-Claim 73 of Ocean & Inland Transportation Co., Inc. (New York). RYE DAMAGED BY WATER.—In this case application is made under section 563, tariff act of 1922, for abatement of duty on 100 bushels of rye damaged by water while in transit to New York. Opinion by ADAMSON, G. A. In referring the case to the board the collector stated that the casualty occurred with the resulting damage as alleged in the application. The appraiser reported the extent of the damage at 100 per cent. Abatement was allowed of the duty on 100 bushels of rye. No. 46667.-Claim 74 of Minford Lueder & Co. (New York). SUGAR LOST OVERBOARD.-Application is made in this case for abatement of duty, under section 563, tariff act of 1922, on one bag of sugar lost overboard while in customs custody. Opinion by ADAMSON, G. A. As the reports of the officers sustain the allegations in the application, abatement was allowed for the duty assessed on the bag of sugar. 0.46668.-Protest 968055 of Baltimore & Ohio Railroad Co. (Baltimore). SHORTAGE-TIMELINESS OF PROTEST.—This is a protest alleging a shortage of 12 pieces of decorated china. Opinion by ADAMSON, G. A. As there was no appearance at the trial on behalf of the importer, and as the record disclosed that the protest was not filed in time, it was therefore dismissed. BEFORE BOARD 3, December 28, 1923. No. 46669.-Claim 50 of A. Sterzelbach & Sons Co. (New York). ALLOWANCE For Damage. This is a claim for abatement of duty under section 563, tariff act of 1922, on certain silk pongee alleged to have been mildewed and water stained. Opinion by ADAMSON, G. A. From the record and the testimony introduced at the trial the board was of the opinion that the importer had not proven his case as required by section 563 and the application for abatement of duty was denied. REHEARINGS GRANTED. No. 46670.—ALUMINUM.-Protest 978435 of Manufacturers Union (Inc.), decided October 25, 1923; not reported. DECEMBER 4, 1923. No. 46671.-BEAD NECKLACES.-Protest 961723 of A. J. Bracher & Co., decided October 29, 1923. Abstract 46409. DECEMBER 14, 1923. No. 46672.-MODELING CLAY.-Protest 975343 of F. Weber Co. (Inc.), decided November 14, 1923. Abstract 46462. No. 46673.-CLERICAL ERROR.-Protest 944484 of Frank P. Dow Co. (Inc.), decided November 23, 1923; not reported. DECEMBER 15, 1923. No. 46674.-CHARGES.-Protest 971791 of Thos. F. Mulligan, decided October 31, 1923. Abstract 46431. DECEMBER 17, 1923. No. 46675.-CHERRIES.-Protest 978385 of Canadian Pacific Railway Co., decided November 8, 1923; not reported. DECEMBER 27, 1923. No. 46676.-WHISTLES.- -Protest 976560 of Louis Wolf & Co., decided November 28, 1923. Abstract 46529. No. 46677.-ORE-PER CENT OF LEAD.-Protest 982871 of Bank of Central & South America (Inc.), decided December 6, 1923; not reported. DECEMBER 29, 1923. No. 46678.-HOUSEHOLD EFFECTS.-Protest 980486 of Foreign Language Information Service, decided November 14, 1923; not reported. Damaged paper; appeal. Abolition of customs Forms 3087, 3089, 4337, 5169__. Paragraph 906; figured cotton cloth (Abstract 46305). T. D. No. 39875, 39724, 39869 Remission of (Abstract 46251). Unit value (Mitsui & Co. v. United States) 39885 Additions omitted through oversight; remission (Abstract 46354). Alaska Steamship Co., bond of, as common carrier. 39741 Almonds, cleaned, etc., Wood & Selick (Inc.), New York, drawback on__ 39732 Hat ornaments (Abstract 46336). Rings or tubes of (Abstract 46642). Stampings; millinery ornaments (Abstract 46240). Amber beads (Abstract 46202). American manufactures, on metals; ribbon spools (G. A. 8710). 39903 Appeal for re-reappraisement; amending Customs Regulations of 1915; article 587_ 39788 (508) T. D. No. Appeal from interlocutory decree (Rhodia Chemical Co. v. United States). 39889 Appeals from decisions of Board of General Appraisers: Amberoid (G. A. 8681).. Bullion fringes (G. A. 8685). Cherries; emergency tariff act.. Damaged paper; abatement of duties. Embroidered flouncings (G. A. 8684) Manifest clerical error (T. D. 39707). Parsley seed (T. D. 39794) Re-reappraisement; knitting machines (Abstract 46085). Wood blocks; last blocks (Abstract 46383). Wool on skin (Abstract 46297)_. 39872 39874 39751 39773 39836 39919 39768 39861 39772 39907 39852 Appeals to reappraisement, Assistant Attorney General authorized to take. 39761 Applicability of act (Abstract 46460). Appraisement: Tea coverings (Abstract 46440). Arkansas transferred; customs districts. Artificial Christmas trees (Abstract 46493). 39771 Christmas trees; pincushions (United States v. Kresge Co.)----- 39915 Artists' colors (Abstracts 46205, 46302, 46391, 46517, 46557). Assistant Attorney General authorized to take appeals to reappraisement.. 39761 Attorney General, opinion of; cost of production, section 510, tariff act of 1922__ 39863 Attorneys and agents, cards for, Treasury Department; contingent fees. 39740 Australian bounty on fencing wire, galvanized sheets, etc.. Australian export bounty. Auto parts; brass bushings (Abstract 46172). 39722 39789, 39812 Automobiles and chassis, Paige-Detroit Motor Car Co., Detroit, Mich., Bags, printed, Bemis Bro. Bag Co., St. Louis, Mo., drawback on. 39745, 39864 Ball bearings damaged by sea water (Abstract 46665). Barium sulphate (Abstract 46169). Barley damaged in transit (Abstract 46636). Barrel heads (Abstract 46656). Baskets; picture frames (Abstract 46236). Bauxite, refined, etc., Aluminum Ore Co., Pittsburgh, Pa., drawback on.. 39826 Bead necklaces (Abstracts 46388, 46409). Beaded trimmings; remission of additional duties (Abstract 46395). Cleaned, etc., H. S. Porter & Co., New York, drawback on......... 39777 Bearings and coils; machinery parts (Abstract 46429). Beef cracklings; Greaves cake; waste (Abstracts 46226, 46466). Bezoar; crude drug (Abstract 46225). Bill of lading, bond to produce; Form 7581 amended_ 39916 |