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praiser also states that as paragraph 254 of the present act yields more duty than would paragraph 252, it was decided by his office advisorily to return the merchandise under paragraph 254.

In the opinion of the department, this case falls directly within the principle in T. D. 28627, which directs that when classifying officers are of the opinion that the classification of merchandise should be advanced to a higher rate than it has been the practice to assess thereon, the higher rate should not become effective until 30 days after the date of the publication of the notice.

In view of the foregoing, you are hereby directed to assess duty at the rate of 25 per cent ad valorem under paragraph 254 of the tariff act upon merchandise of the character under consideration 30 days from the date hereof.

Respectfully,
(100957.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 34063.)

CHARLES S. HAMLIN,

Assistant Secretary.

Drawback on glacé and crystallized fruits and on olive oil.

T. D. 29510 of February 2, 1909, extended to cover various kinds of glacé and crystallized fruit and maraschino cherries manufactured by R. U. Delapenha & Co., of New York, N Y., with the use of imported fruits and cane sugar.-T. D. 33470 of May 31, 1913, extended to cover filtered and clarified olive oil produced by R. U. Delapenha & Co. from olive oil imported in bulk.

TREASURY DEPARTMENT, January 16, 1914. SIR: The department's regulations of February 2, 1909 (T. D. 29510), providing for the payment of drawback on glacé pineapple, crystallized pineapple, glacé stem ginger, crystallized ginger, and stuffed dates manufactured by R. U. Delapenha & Co., of New York, N. Y., with the use of imported ginger root, dates, pineapples, nut meats, cane sugar, and canned pineapple, are hereby extended to cover the several kinds of glacé and crystallized fruits and maraschino cherries described in the sworn statement of the said company dated December 4, 1913, transmitted herewith, when manufactured with the use of imported fruits and cane sugar.

The department's regulations of May 31, 1913 (T. D. 33470), providing for the payment of drawback on filtered olive oil produced by the Strohmeyer & Arpe Co., of New York, N. Y., from olive oil imported in bulk, are hereby extended to cover similar filtered olive oil produced by R. U. Delapenha & Co. from olive oil imported in bulk in the manner described in their sworn statement of December 4, 1913, referred to above.

Respectfully,
(100865.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,
Assistant Secretary.

(T. D. 34064.)

Dutiability of wheat and wheat products from the Argentine Republic. Collectors instructed that wheat and wheat products from the Argentine Republic may be admitted free of duty under paragraph 644, tariff act of 1913.

TREASURY DEPARTMENT, January 17, 1914.

To collectors and other officers of the customs:

The department has received from the Secretary of State a statement of the minister of the Argentine Republic, dated the 8th instant, that he has been instructed by his Government to inform this Government that under the tariff act of his country both wheat and wheat flour are admitted free of duty unconditionally, and that by a law of the same country which took effect on December 27, 1913, semolina is also admitted free of duty.

You are therefore hereby instructed that, in accordance with the provisions of paragraph 644, section 1, tariff act of October 3, 1913, wheat, wheat flour, semolina, and other wheat products, not specially provided for in section 1 of the said tariff act, when imported directly or indirectly from the Argentine Republic, may be admitted free of duty.

(100289.)

CHARLES S. HAMLIN, Assistant Secretary.

(T. D. 34065.) Nottingham nets.

Nottingham nets in the piece, invoiced as unfinished curtains, are dutiable as nets under paragraph 358, tariff act of 1913.

TREASURY DEPARTMENT, January 19, 1914.

SIR: The department is in receipt of a letter from the appraiser at your port, dated the 17th ultimo, relative to the reports of the special agent in charge at Chicago in regard to the manner of invoicing Nottingham nets.

99 66

It appears that shippers of Nottingham nets in the piece are describing the same on the invoices as "unfinished curtains,' cotton curtains by the yard," or "cotton unfinished curtains by the yard," with the probable intention of claiming that such nets are dutiable as window curtains under paragraph 265.

The department is of the opinion that Nottingham nets in the piece, not having distinct lines of demarcation or designs specially adapting such nets for use as window curtains, pillow shams, or bed sets, are dutiable as nets under paragraph 358, and the department therefore approves of your practice of assessing duty on nets in the piece at 60 per cent ad valorem under paragraph 358, notwithstanding they may be invoiced as unfinished curtains.

Respectfully,
(69232.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,
Assistant Secretary.

(T. D. 34066.)

Drawback on clothing.

Correcting T. D. 33729 of September 11, 1913, to provide for a maximum allowance of 4 square yards per suit instead of "43 yards per suit."

TREASURY DEPARTMENT, January 19, 1914. SIR: The second paragraph of the department's regulations of September 11, 1913 (T. D. 33729), providing for the payment of drawback on men's two-piece suits manufactured by the Snellenburg Clothing Co., of Philadelphia, Pa., is hereby corrected to read as follows:

The manufacturer's sworn statement of April 11, 1912, which is on file at your port, covers the use of cloths of various kinds. The allowance shall not exceed the quantities of imported materials shown in the abstract from the manufacturing record, with a maximum in the case of cloth of 44 square yards per suit.

Respectfully,
(93822-1.)

CHARLES S. HAMLIN,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

(T. D. 34067.)

Drawback on lead articles.

Drawback on sheet lead, lead pipe, collapsible tubes, solder, lead traps, and lead bends manufactured by the Raymond Lead Co., of Chicago, Ill., either wholly from imported lead or from imported lead in combination with domestic lead and other materials.

TREASURY DEPARTMENT, January 19, 1914. SIR: Drawback is hereby allowed under paragraph O, section 4, of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on sheet lead, lead pipe, collapsible tubes, solder, lead traps, and lead bends manufactured by the Raymond Lead Co., of Chicago, Ill., either wholly from imported lead or from imported lead in combination with domestic lead and other materials.

A manufacturing record shall be kept, which will show, in addition to the usual data, the lot number, date of manufacture, and character of each lot of articles manufactured for exportation with benefit of drawback, the quantities of imported lead and other materials used, and the number, weight, and dimensions of the articles produced. A sworn abstract from such manufacturing record shall be filed with each drawback entry.

The allowance shall not exceed the quantity of lead appearing in the exported articles, as shown by the sworn abstract from the manufacturing records.

The sworn statement of the manufacturers, dated December 15, 1913, is transmitted herewith for filing in your office.

Respectfully,
(100909.)

COLLECTOR OF CUSTOMS, Chicago, Ill.

CHARLES S. HAMLIN,

Assistant Secretary.

(T. D. 34068.)

Drawback on medicinal preparations.

Drawback on a medicinal preparation designated as Tobias Liniment, manufactured by O. H. Jadwin & Sons (Inc.), New York, N. Y., with the use of domestic taxpaid alcohol.

TREASURY DEPARTMENT, January 19, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on a medicinal preparation designated as Tobias Liniment, manufactured by O. H. Jadwin & Sons (Inc.), of New York, N. Y., with the use of domestic tax-paid alcohol.

The allowance shall not exceed the quantity of domestic tax-paid alcohol appearing in the exported preparation, as shown by the sworn statement of the manufacturers, dated December 4, 1913, which is transmitted herewith for filing in your office.

Respectfully,
(72658.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 34069.)

CHARLES S. HAMLIN,

Assistant Secretary.

Abstracts of decisions of the Board of General Appraisers.

Board 1-McClelland, Sullivan, and Brown. Board 2-Fischer, Howell, and Cooper. Board 3-Waite, Somerville, and Hay.

BEFORE BOARD 1, JANUARY 12, 1914.

No. 34444.-RUBBER BELTING.-Protest 700003 of Nairn Linoleum Co. (New York). Opinion by McClelland, G. A.

A rubber belt 49 feet long and 28 inches wide, classified under paragraph 463, tariff act of 1909, was held dutiable as belting for machinery (par. 330). Nairn Linoleum Co. v. United States (4 Ct. Cust. Appls., 394; T. D. 33837) followed.

No. 34445.-Oxide of Iron, CRUDE.-Protest 644860 of F. B. Vandegrift & Co. (New York). Opinion by McClelland, G. A.

Oxide of iron in lumps, a crude pigment used in the manufacture of colors, classified under paragraph 56, tariff act of 1909, was held dutiable as iron ore (par. 117). Collins v. United States (3 Ct. Cust. Appls., 83; T. D. 32356) distinguished.

No. 34446.—Gelatin in SHEETS.-Protests 429300, etc., of L. DeMartini Supply Co. et al. (San Francisco). Opinion by McClelland, G. A.

American Express Co. v. United States (3 Ct. Cust. Appls., 475; T. D. 33121) followed as to gelatin in sheets.

No. 34447.-PROTEST FILED TOO LATE.-Protest 714719 of Alexander Murphy & Co. (New York). Opinion by McClelland, G. A.

Protest dismissed, not having been filed in time.

27778-VOL 26-14-3

No. 34448.-IMITATION PRECIOUS STONES.-Protest 706000 of Bloomingdale Bros. (New York). Opinion by Sullivan, G. A.

Imitation rhinestones set in paste, to be sewn on dress trimmings, classified under paragraph 109, tariff act of 1909, were held dutiable as beads (par. 421).

No. 34449.-ROSARIES.-Protest 714658 of P. J. Kennedy & Sons (New York). SULLIVAN, General Appraiser: The merchandise the subject of this protest (marked "R" on the invoice) consists of rosaries composed of coco and metal, returned for duty as a manufacture in part of metal at 45 per cent ad valorem under paragraph 199 of the tariff act of 1909, and claimed dutiable at 35 per cent ad valorem under paragraph 215 of said act as a manufacture of wood, or under paragraph 480 at 10 or 20 per cent ad valorem.

The protestants have introduced no testimony in support of their protest, but have submitted it for decision on the appraiser's report, citing G. A. 7053 (T. D. 30731). The appraiser's report referred to is to the effect that coco is the component material of chief value in the rosaries in question and states-

As coco is a nonenumerated substance, the rosaries were returned for duty as a manufacture in part of metal at 45 per cent ad valorem, paragraph 199, act of 1909, in harmony with T. D. 24946, T. D. 32907-12.

The opinion cited by the protestants, G. A. 7053 (T. D. 30731), holds that rosaries are dutiable according to the component material of chief value entering into their fabrication.

T. D. 24946, cited by the appraiser, related to an importation of Japanese shoes and slippers, which were classified by the collector at Honolulu as manufactures of leather, and claimed by the importer to be dutiable as boots and shoes made of leather under the tariff act of 1897. The decision of the board appealed from showed that the merchandise consisted of Japanese slippers composed of rawhide, cotton, straw, silk, iron, etc.; that rawhide was the component material of chief value; and that there being no provision in the tariff act of 1897 for manufactures of rawhide, and, none of the other materials being the component material of chief value, the slippers in question were properly dutiable under paragraph 193 at 45 per cent ad valorem as articles or wares not specially provided for, composed wholly or in part of iron. There was nothing in the record to show that rawhide is leather, and the court in that case held, "in the absence of any evidence to the contrary, the finding of the fact by the Board of General Appraisers will not be disturbed"; and that, while it was true the amount of iron in the slippers in question was very small, yet it was sufficient to affect their classification in the event that the same were not otherwise provided for or specially enumerated in the act.

In the other authority cited by the appraiser, United States v. American Import Co. (3 Ct. Cust. Appls., 361; T. D. 32912), the subject of controversy was night lights, consisting of a cork float capped with metal and a bit of wax taper. They were classified as a manufacture of metal at 45 per cent ad valorem under paragraph 199, act of 1909, and claimed dutiable as a manufactured article not enumerated or provided for under paragraph 480, or as a manufacture of wax under paragraph 462. The court in that case held the merchandise dutiable at 45 per cent ad valorem under paragraph 199 as a manufacture of metal.

In the case at bar the importers have offered no evidence that coco is wood, and as it is not enumerated in the tariff act, in view of the authorities cited by the appraiser and following Abstract 33724 (T. D. 33778), we hold the rosaries in question dutiable as a manufacture in part of metal at 45 per cent ad valorem under paragraph 199 of the tariff act of 1909, overrule the protest, and sustain the collector's classification.

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