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No. 34425.-LITHOGRAPHED BOOKS FOR CHILDREN.-Protest 721850-45272 of Universal Shipping Co. (Chicago). Opinion by Fischer, G. A.

Lithographed books for children's use were held properly classified under paragraph 412, tariff act of 1909, and not dutiable as books not specially provided for (par. 416), as claimed.

No. 34426.-STEEL WIRE ROPE.-Protests 684438, etc., of Mill & Mine Supply Co. (Port Townsend). Opinion by Fischer, G. A.

On the authority of Abstract 31886 (T. D. 33325) steel wire rope was held dutiable at 14 cents per pound plus 1 cent per pound under paragraph 135, tariff act of 1909.

No. 34427.-ADHESIVE FELT FOR SHEATHING VESSELS.-Protest 683836 of Dolliver Bros. (San Francisco). Opinion by Fischer, G. A.

Merchandise classified as roofing felt under paragraph 407, tariff act of 1909, was found to be free of duty as adhesive felt for sheathing vessels (par. 564). G. A. 7451 (T. D. 33302) followed.

No. 34428.-IRON CASTINGS.-Protest 682504 of Edward Jefferson & Bro. (Boston), and protests 491148, etc., of F. B. Vandegrift & Co. (Philadelphia). Opinions by Fischer, G. A.

Cast-iron gear wheels, being replacement or repair parts for machines, classified under paragraph 199, tariff act of 1909, were held dutiable as iron castings advanced in condition (par. 147). United States v. Leigh (4 Ct. Cust. Appls., 304; T. D. 33517) followed. Protests sustained in part.

No. 34429.-CAST HOLLOW WARE.-Protest 721673 of F. B. Vandegrift & Co. (New York). Opinion by Fischer, G. A.

Sittig v. United States (4 Ct. Cust. Appls., 281; T. D. 33491) followed as to cast hollow ware, glazed, classified under paragraph 199, tariff act of 1909, and held dutiable under paragraph 149.

No. 34430.-MACHINE TOOLS.-Protest 718062 of R. F. Downing & Co. (New York). Opinion by Fischer, G. A.

Machine tools used for cutting metal, classified under paragraph 199, tariff act of 1909, were held dutiable as machine tools (par. 197).

No. 34431.-PROTESTS OVERRULED.-Protest 698616 of B. Altman & Co. (New
York), protests 704722, etc., of F. B. Vandegrift & Co. (Philadelphia), and pro-
tests 683846, etc., of Meyer, Wilson & Co. et al. (San Francisco). Opinions by
Fischer, G. A.

Protests unsupported; overruled.

No. 34432.-ARTIFICIAL SILK YARN.-Protests 607887, etc., of Mindlin & Rosenman (New York). Opinion by Howell, G. A.

United States v. Straus (2 Ct. Cust. Appls., 395; T. D. 31404) followed as to artificial silk yarn in the form of singles. Organzine consisting of artificial silk yarn in the form of tram was held dutiable accordingly under paragraph 405.

No. 34433.-PROTESTS OVERRULED.-Protest 709964 of Greenwich Hat Works, and protests 671657, etc., of J. & D. Lehman Co. et al. (New York). Opinions by Howell, G. A.

Protests unsupported; overruled.

No. 34434.—RAMIE YARN.-Protests 683376, etc., of M. J. Corbett & Co. (New York). Opinion by Cooper, G. A.

Ramie yarn classified as bleached was found to be in the gray and held dutiable accordingly under paragraph 341, tariff act of 1909.

No. 34435.-PROTESTS OVERRULED.-Protest 708728 of Emery-Bird-Thayer Dry Goods Co. (Kansas City), protest 690918 of Tower Manufacturing & Novelty Co. (New York), and protests 694858, etc., of Scruggs, Vandervoort & Barney Dry Goods Co. et al. (St. Louis). Opinions by Cooper, G. A.

Protests unsupported; overruled.

BEFORE BOARD 3, JANUARY 7, 1914.

No. 34436.-Vegetables in Tins-Palm-TREE HEARTS.-Protest 694483 of E. H. Glass (New York). Opinion by Waite, G. A.

Hearts of palm trees which have been boiled in water and packed in tins, classified as prepared vegetables under paragraph 252, tariff act of 1909, were claimed dutiable as vegetables in their natural state (par. 269) or as nonenumerated articles (par. 480). Protest overruled on the authority of Abstract 24981 (T. D. 31352). Vitelli v. United States (1 Ct. Cust. Appls., 237; T. D. 31274) noted.

No. 34437.—COMMISSIONS-DURESS.-Protests 692425, etc., of C. Bruno & Son (New York). Opinion by Waite, G. A.

Protests overruled claiming that certain items of commissions were added to the entered value under duress. Abstract 33616 (T. D. 33738) cited.

No. 34438.-Dirt in CurranTS.-Protests 619457, etc., of V. L. Cavanna & Co. et al. (Philadelphia and New York). Opinion by Somerville, G. A.

Protests overruled as to dirt in currants and raisins. United States v. Baker Castor Oil Co. (2 Ct. Cust. Appls., 338; T. D. 32076) and Wood v. United States (4 Ct. Cust. Appls., 228; T. D. 33439) followed.

No. 34439.-SAMPLES OF NO COMMERCIAL VALUE.-Protests 668786, etc., of Hensel, Bruckmann & Lorbacher et al. (New York). Opinion by Somerville, G. A. On the authority of Badische v. United States (4 Ct. Cust. Appls., 374; T. D. 33535) protests overruled as to merchandise claimed to be free of duty as samples of no commercial value.

No. 34440.-Protests OverrULED.-Protests 679177, etc., of Hawley & Letzerich (Galveston), protests 706895, etc., of Austin, Nichols & Co., and protests 279375, etc., of Jules Weber et al. (New York), protest 710794 of I. McNiven (Niagara Falls), protests 701833, etc., of Millard Co. (Plattsburg and Ogdensburg), and protests 384450, etc., of Western Fuel Co. (San Francisco). Opinions by Somerville, G. A.

Protests unsupported; overruled.

No. 34441.-WEIGHT OF BEANS.-Protest 696286 of F. C. Walter (New York). Opinion by Hay, G. A.

Protest overruled as to the weight of beans.

No. 84442.-FITTED LEATHER CASES.-Protest 708371 of P. H. Bettman (New York). Opinion by Hay, G. A.

Protest sustained claiming that leather cases fitted with a single pair of scissors, classified under paragraph 452, are dutiable under the provision for scissors in paragraph 152, tariff act of 1909.

BEFORE BOARD 2, JANUARY 8, 1914.

No. 34443.-BOOKS PRINTED IN FOREIGN LANGUAGES.-Protest 717324-45047 of G. W. Sheldon & Co. (Chicago). Opinion by Fischer, G. A.

Books classified under paragraph 416, tariff act of 1909, and found to be printed exclusively in the German language were held exempt from duty under paragraph 518.

(T. D. 34054.)

Rugs and robes of dogskins or goatskins.

Dogskin rugs and robes and goatskin rugs are dutiable as mats or plates at 10 per cent ad valorem under paragraph 348, tariff act of 1913.

TREASURY DEPARTMENT, January 12, 1914.

SIR: The department duly received your letter of the 16th ultimo and previous correspondence, in regard to the classification of goatskin rugs and dogskin rugs and robes.

You state that the term "mat" appears to be generally recognized in the trade as a skin that has been temporarily squared by filling in with small pieces when necessary and varies in size from 22 by 25 to 39 by 43 inches, and that as a rule these mats are of the best quality of fur and bring higher prices than other material of the same kind of skins.

You further state that the term "plate" is not so clearly defined and does not appear to be generally used and that several dealers have expressed the opinion that it is never used in connection with goatskins, while in dogskins it refers to the larger sizes, which may be composed of six or seven mats. It appears that there are two forms of this material invoiced and known as rugs or robes that are concededly similar in material, being composed of matched pieces temporarily sewn together, and that as far as you have been able to learn these forms are not generally or uniformly known either as plates or

mats.

While different names appear to have been given originally to indicate the use to which applied, you report that at the present time all of the forms above specified are material and, according to the quality and need of the consumer, may be used for mats, rugs, robes, or garments, inside or out. In view of the foregoing, and as it is the opinion of the appraiser at your port that it was the intention of Congress to classify all material of dog and goat skins at the rate of 10 per cent ad valorem, you suggest that the provision for plates and mats of dog and goat skins should be construed to cover the rugs and robes under consideration.

The department concurs in the opinion expressed by you that it was the intention of Congress that dogskins and goatskins, when imported as material, should oe assessed at a lower rate of duty

than furs dressed on the skin or furs further advanced than dressing and dyeing, when prepared for use as material, including plates and linings. It will be observed, by reference to paragraph 348, that the first clause provides for furs dressed on the skin at 30 per cent ad valorem; furs further advanced, when prepared for use as material, 40 per cent ad valorem; and wearing apparel, composed wholly or in chief value of fur, 50 per cent ad valorem; whereas the same paragraph provides that plates and mats of dog and goat skins shall be dutiable at 10 per cent ad valorem and that wearing apparel composed of the skins of the dog or goat shall be subject to duty at the rate of 15 per cent ad valorem.

In view of the provisions cited, the department is clearly of the opinion that, to give effect to congressional intent, goatskin rugs and dogskin rugs and robes, which it appears, if not identical in character, are similar to mats and plates, should be assessed with duty at 10 per cent ad valorem, and attention is invited, in this connection, to the decision of the Board of United States General Appraisers, Abstract 31872 (T. D. 33325), wherein merchandise described as dog mats, goatskins and fur skins, sewed into mats, rugs, or crosses, were held to be dutiable at the rate of 35 per cent ad valorem under paragraph 439 of the tariff act of 1909, which paragraph provided for furs dressed on the skin, further advanced than dressing and dyeing, when prepared for use as material, including plates, linings, and crosses.

In view of the foregoing, you are hereby directed to assess duty upon goatskins and dogskins and robes of the character under consideration at the rate of 10 per cent ad valorem under paragraph 348 of the tariff act.

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Hoop or band iron or steel, cut to lengths and which can be identified as cotton ties, is free under paragraph 509, tariff act of 1913; if not identified as cotton ties it is dutiable under paragraph 107. No. 9 annealed wire is not wire for baling hay or other commodity.

TREASURY DEPARTMENT, January 12, 1914. SIR: The department is in receipt of your letter of the 19th ultimo relative to the proper classification of hoop or band iron or steel, in

view of paragraphs 107 and 509 of the present tariff act, which provide as follows:

107. Hoop, band, or scroll iron or steel not otherwise provided for in this section, and barrel hoops of iron or steel, wholly or partly manufactured, 10 per centum ad valorem.

509. Hoop or band iron, or hoop or band steel, cut to lengths, or wholly or partly manufactured into hoops or ties, coated or not coated with paint or any other preparation, with or without buckles or fastenings, for baling cotton or any other commodity.

The appraiser, in his report of the 11th ultimo, states that it is comparatively easy to identify ties for cotton bales, as they are standardized, but that ties for baling other commodities are not easily defined.

It appears from the appraiser's report that standard cotton ties are about seven-eighths of an inch wide by 19 Birmingham wire gauge (0.042 inch) in thickness and 11 feet long; that each tie weighs approximately 14 pounds, so that every bale of cotton has a recognized standard tare, and that when put upon the market each tie is fitted with a buckle, and they are put up in bundles of 30 ties each. The appraiser states that hoop or band steel cut to lengths or wholly or partly manufactured, corresponding with the foregoing description, would be advisorily classified by his office under paragraph 509, but that all hoops and bands that can not be identified as bale ties would be advisorily returned for duty by him at the rate of 10 per cent ad valorem under paragraph 107.

The department approves the practice of the appraiser in the classification of the merchandise as outlined above, and also approves his practice of assessing duty upon wire described as No. 9 annealed wire under paragraph 114 of the tariff act at the rate of 15 per cent ad valorem, in view of his statement that this wire is not the kind commonly used for baling hay or other commodities provided for in paragraph 645 of the tariff act.

Respectfully,
(60637.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,
Assistant Secretary.

(T. D. 34056.)

Potatoes from Bermuda.

Collectors instructed relative to the dutiability under paragraph 581, tariff act of 1913, of potatoes imported from Bermuda.

TREASURY DEPARTMENT, January 13, 1914.

To collectors and other officers of the customs:

The department has received from the Secretary of State a copy of a "Government notice" of the colony of Bermuda, promulgating a table of duties, etc., which provides for the free entry into that

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