BEFORE BOARD 3, JANUARY 25, 1909. No. 20534.-MUSHROOMS IN TINS.-Protest 323051 of J. Vincent Labate (New York). Opinion by Waite, G. A. Protest sustained as to mushrooms in tins. Choy Chong Woh & Co. v. United States (153 Fed. Rep., 879; T. D. 28053) followed. No. 20535.-ROTTEN FRUIT.-Protests 203203, etc., of Fratelli Sacca et al. (New York). Opinion by Somerville, G. A. Protests sustained as to a portion of the merchandise (rotten fruit). Note G. A. 6713 (T. D. 28712). No. 20536.-ADDITIONAL DUTY.-Protests 302178, etc., of International Forwarding Company (New York). Opinion by Hay, G. A. It appeared that in one of these cases the collector erred in assessing additional duty. Reliquidation was corrected to that extent. No. 20537.-PROTESTS OVERRULED.-Protests 293098, etc., of Frank H. Shallus & Co. (Baltimore), protest 319650 of A. S. Fraser (Buffalo), protests 30379727135, etc., of Carson, Pirie, Scott & Co. (Chicago), protest 321972 of J. N Bashford (Cleveland), protests 304318, etc., of Marshall Field & Co., protest 308513 of Hensel, Bruckmann & Lorbacher, protest 309976 of E. Weinacht, and protest 307661 of Seemann & Co. (St. Louis). Opinions by Hay, G. A. Protests overruled for want of merit. BEFORE BOARD 1, JANUARY 27, 1909. No. 20538.-TOY WATCHES.-Protest 152555 of John Wanamaker (Philadelphia). Articles classified as jewelry were claimed to be dutiable as toys under paragraph 418, tariff act of 1897. * * * SHARRETTS, General Appraiser: The official sample in the case represents a toy watch (with the usual movable hands and printed paper dial), attached to an imitation chatelaine pin composed of stamped brass ornamented with steel points and a pearl disk or button. The articles in their entirety are so flimsily constructed as to leave no doubt that they were designed for the amusement of children in play. We find they are toys and sustain the protest. No. 20539.—Toys.-Protest 331469 of H. Buss & Co., protest 330922 of Martin D. Levy & Co., and protest 195177 of Wiener Brothers (New York). Opinions by Sharretts, G. A. Protests sustained in part, various articles (jewelry, etc.) being held dutiable as toys under paragraph 418, tariff act of 1897. No. 20540.-IMITATION PRECIOUS STONES.-Protest 322376, protest 324885, and protest 327629 of F. William Gertzen (New York). Opinions by Sharretts, G. A. Protests sustained, portions of the goods being held dutiable under paragraph 435, tariff act of 1897, as precious stones not exceeding 1 inch in dimensions. No. 20541.-COLLAR BUTTONS WITH HINGED BACKS.-Protest 301223-26809 of Butler Brothers (Chicago). Opinion by Sharretts, G. A. The protest related to bone collar buttons having a hinged metal back or fastener. The Board held that they had been properly classified under paragraph 414, tariff act of 1897, as collar buttons. G. A. 5960 (T. D. 26115) was distinguished on the ground that that decision related to tieholders and not collar buttons. No. 20542.-DECORATED GLASS-WIND BELLS.-Protest 310372-27297 of Carson, Pirie, Scott & Co. (Chicago). The protest related to so-called wind bells classified as decorative glassware under paragraph 100, tariff act of 1897. The importers claimed that they were dutiable as toys under paragraph 418. Protest overruled. SHARRETTS, General Appraiser: * * * The official sample shows them to be strips of glass suspended by strings of various lengths attached to a wire frame, each glass strip ornamented by a design in colored paint. These wind bells are intended to be hung on chandeliers; and we find the same are not toys, as claimed by the importers. No. 20543.-PROTESTS OVERRULED.-Protests 314155-27475, etc., of Gage Brothers & Co. and protest 293553-26306 of International Forwarding Company (Chicago), protests 156585, etc., of Bawo & Dotter et al., protests 261139, etc., of Edw. B. Goodman & Co. et al., protests 213459, etc., of Motor Car Equipment Company et al., protests 322910, etc., and protests 322911, etc., of H. Nordlinger's Sons et al., protests 301121, etc., of Alfred H. Post & Co. et al., protests 183022, etc., of J. & H. Rosenberg et al., protests 140714, etc., of Saks & Co. et al., protest 329954 of G. W. Sheldon & Co., protests 330274 and 311364 of A. Steinhardt & Bro., protests 329569, etc., of Strauss Brothers & Co. et al., protests 329696 and 332676 of H. Wolff & Co. (New York), protests 327823, etc., of Kohn, Adler & Co. et al. (Philadelphia), and protest 293321 of Stix, Baer & Fuller Dry Goods Company (St. Louis). Opinions by Sharretts, G. A. Protests overruled for want of merit. No. 20544.-FAVORS IN PART OF WIRE-MANUFACTURES OF METAL.-Protest 318092 of Marks & Meyer Importing Company (New York). Opinion by McClelland, G. A. The protest related to articles classified under paragraph 425, tariff act of 1897, relating to artificial leaves. It was testified that they were used as favors at balls. The Board held part of these articles to have been properly classified and that others, which were made in part of wire, were dutiable as manufactures of metal under paragraph 193. No. 20545.-SILK-WOOL DRESS GOODS.-Protests 314480, etc., of Alex. Murphy & Co. (New York). Opinion by Chamberlain, G. A. Protests overruled as to silk-wool dress goods. United States v. Scruggs (156 Fed. Rep., 940; T. D. 28580) followed. No. 20546.-PROTESTS OVERRULED.-Protests 331035, etc., of Moos & Co. and protest 333383 of Geo. Murphy (New York). Opinions by Chamberlain, G. A. Protests overruled for want of merit. BEFORE BOARD 2, JANUARY 27, 1909. No. 20547.-CHRISTMAS-TREE STANDS-PINCUSHIONS IN THE FORM OF DOLL CARRIAGES.-Protests 311447, etc., of Butler Brothers (Minneapolis). Opinion by Fischer, G. A. The importers' contentions were sustained as to Christmas-tree stands and overruled as to pincushions in the form of doll carriages. Abstract 15597 (T. D. 28223) and Abstract 20117 (T. D. 29429) followed. No. 20548.-Feathered POST CARDS.-Protests 328504, etc., of Eisenbach Brothers & Co. (New York). Opinion by Fischer, G. A. Protests sustained as to feathered post cards. G. A. 6816 (T. D. 29295) followed. No. 20549.—BELTINGS IN PART OF SILK.-Protest 323837 of Johnson, Cowdin & Co. (New York). Opinion by Fischer, G. A. Protest sustained as to a portion of the goods (beltings in part of silk). G. A. 6498 (T. D. 27780) followed. No. 20550.-STRIP STEEL.-Protests 323080, etc., of Geo. Nash & Co. et al. (New York). Opinion by Fischer, G. A. Protests sustained as to strip steel. G. A. 6741 (T. D. 28885) followed. No. 20551.-BOOKS, NONLITHOGRAPHIC.—Protest 314605 of E. P. Dutton & Co. (New York). Opinion by Fischer, G. A. The protest related to books, which the Board found to have been improperly classified as lithographic, and held dutiable as books under paragraph 403, tariff act of 1897, as claimed by the importers. No. 20552.-BONE SWORDS.-Protests 288418, etc., of Morimura Brothers (New G. A. 6803 (T. D. 29258) followed. No. 20553.-PROTESTS OVERRULED.-Protest 334565 of Packard Motor Car Company (Detroit), protest 330845 of estate of Thomas Arnold, protests 310210, etc., of Continental Color and Chemical Company, and protest 319703 of Franz Euler & Co. (New York). Opinions by Fischer, G. A. Protests overruled for want of merit. No. 20554.-PROTESTS OVERRULED.-Protests 323523, etc., of J. Lichtenstein et al. (New York). Opinion by Howell, G. A. Protests overruled for want of merit. No. 20555.-PLANK LINOLEUM.-Protest 330711 of A. H. Ringk & Co. (New York). Opinion by De Vries, G. A. Protest sustained as to plank linoleum. G. A. 6633 (T. D. 28291) followed. No. 20556.-PROTEST OVERRULED.-Protest 333845 of Gilbert Russell (Niagara Falls). Opinion by De Vries, G. A. Protest overruled for want of merit. BEFORE BOARD 3, JANUARY 27, 1909. No. 20557.-GERMAN SAGO.-Protest 324378 of Austin, Nichols & Co. (New York). *Opinion by Waite, G. A. Protest sustained as to German sago. G. A. 6753 (T. D. 28937) followed. No. 20558.—CHOCOLATE PASTRY.-Protests 305029, etc., of R. H. Macy & Co. (New York). Goods classified as confectionery under paragraph 212, tariff act of 1897, were claimed to be dutiable under section 6 (unenumerated manufactured articles). * * * WAITE, General Appraiser: The merchandise in question is a tart or cake consisting of thick layers of chocolate with alternate layers of pastry. We are of the opinion that this commodity is not confectionery within the provisions of paragraph 212, nor do we think it should be classified as an unenumerated article under section 6, inasmuch as it is a well-settled principle that the provisions of section 7 must be exhausted before section 6 will apply. It is provided in section 7 that “on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value." An analysis of the importers' sample shows sweet chocolate to constitute considerably more than 50 per cent of the article. Sweet chocolate is therefore the component of chief value. This fact would, in accordance with the above-quoted provision of section 7, require classification of the merchandise under paragraph 281, relating to "chocolate, prepared or manufactured." The importers having made no claim under paragraph 281, the protests must be overruled and the collector's assessment allowed to stand. BEFORE BOARD 1, JANUARY 29, 1909. No. 20559.-PROTESTS OVERRULED.-Protest 264868 of American Bead Company, protests 290015, etc., of American Thermo-Ware Company et al., protest 326569 of H. B. Claflin Company, protests 331682, etc., of D. Frohman & Co., protests 330165, etc., of Morris Goldberg et al., protest 330164 of M. Goldberg, protests 313912, etc., of L. Heller & Son et al., protest 328570 of Isaacs, Vought & Co., protests 326715 and 300483, etc., of Albert Lorsch & Co., protests 322630 and 327529 of R. H. Macy & Co., protest 321116 of H. Schmalhausen, protest 328711 of Wiener Brothers (New York), and protest 327812 of Geo. Borgfeldt & Co. (Philadelphia). Opinions by Sharretts, G. A. Protests overruled for want of merit. No. 20560.—STRAW BASKETS.-Protest 325804-27986 of Carson, Pirie, Scott & Co. (Chicago). Opinion by McClelland, G. A. Baskets, classified as in chief value of willow, were found to be composed chiefly of straw, as claimed by the importers. No. 20561.-PROTESTS OVERRULED.- Protest 330035-28091 of Theo. Ascher Company and protests 321012-27516, etc., of Alfred H. Post & Co. et al. (Chicago), protest 331465 of Geo. Borgfeldt & Co., protests 322402, etc., of Innis, Speiden & Co. et al., protests 323067, etc., of G. A. & E. Meyer et al. (New York), and protest 331440 of American Express Company (St. Louis). Opinions by McClelland, G. A. Protests overruled for want of merit. No. 20562.-RESIN PITCH.-Protests 291529, etc., of R. F. Lang (New York). So-called resin pitch classified as a chemical compound under paragaph 3, tariff act of 1897, was claimed to be dutiable as an unenumerated manufactured article under section 6. Protests sustained. * CHAMBERLAIN, General Appraiser: * * Samples of the merchandise were submitted, at the request of the importer, to the United States chemist at the port of New York for analysis; and based upon his evidence, we find the merchandise to be a mixture of oxidized resin and vegetable oils, the product having no well-recognized composition of chemical formula. It is our opinion, therefore, that the merchandise is not a chemical compound, for it has been repeatedly held that a mixture where no chemical union results is not a chemical compound within the meaning of paragraph 3. G. A. 5832 (T. D. 25733); G. A. 6269 (T. D. 27051); G. A. 5718 (T. D. 25410). No. 20563.-PROTESTS OVERRULED.-Protests 329027, etc., of Austin, Nichols & Co. et al. and protests 320865, etc., of Moos & Co. et al. (New York). Opinions by Chamberlain, G. A. Protests overruled for want of merit. BEFORE BOARD 2, JANUARY 29, 1909. No. 20564.-POST CARDS.-Protests 280139, etc., of Gibson Art Company (Cincinnati), protests 326800, etc., of H. F. Hill (Honolulu), and protest 315113 of Syndicate Trading Company (New York). Opinions by Fischer, G. A. Protests sustained as to a portion of the goods (post cards), which were held dutiable as lithographic prints u r paragraph 400, tariff act of 1897. No. 20565.-COLLAPSIBLE BOXES-MANUFACTURES OF PAPER.-Protest 330351 of F. B. Vandegrift & Co. (Philadelphia). Collapsible boxes classified as fancy paper boxes under paragraph 405, tariff act of 1897, were claimed to be dutiable as manufactures of paper under paragraph 407. Protest sustained. * FISCHER, General Appraiser: These boxes, as evidenced by the samples, are made of ordinary pasteboard covered with a thin, colored, common paper. Certain printing, advertising the merchandise to be packed therein, appears on the sides and ends of the said boxes. We think the contention of the importers herein is correct. The said articles appear to us to be common paper boxes, not fancy boxes. No. 20566.-NEEDLES.-Protest 315208 of R. F. Downing & Co., protest 332559 of Kraemer & Foster, protest 329678 of Charles Seitz, and protest 322513 of F. W. Seybel Company (New York). Opinions by Fischer, G. A. Needles and bodkins contained in needlecases and needle pads and needles imported with embroidery machines were held dutiable as though separately imported, as claimed by the importers. No. 20567.-BELTINGS IN PART OF SILK.-Protest 318840 of L. Metzger & Co. (New York). Opinion by Fischer, G. A. Protest sustained in part as to silk beltings. G. A. 6498 (T. D. 27780) followed. No. 20568.-BONE SWORDS.-Protest 328878 of B. Kasai & Co. (New York). Opinion by Fischer, G. A. Protest sustained as to bone swords. G. A. 6803 (T. D. 29258) followed. No. 20569.—PROTESTS OVERRULED.-Protest 303791-27067 of Butler Brothers, protests 308086-27172, etc., of Downing, Judae & Co. (Chicago), and protests 286739, etc., of Henry Bischoff & Co. (New York). Opinions by Fischer, G. A. Protests overruled for want of merit. No. 20570.-SILK FABRICS. -Protests 282539, etc., of W. E. Allum et al. and protests 24135 h, etc., of H. Mendelson & Co. (New York). Opinions by Howell, G. A. Protests sustained as to silk fabrics. G. A. 6715 (T. D. 28738) followed. No. 20571.-PROTESTS OVERRULED.-Protests 328894, etc., of Otto Maron et al. and protests 81619f, etc., of Weiller & Sons et al. (New York). Opinions by Howell, G. A. Protests overruled for want of merit. No. 20572.-ETAMINES.-Protest 111074 of Schefer, Schramm & Vogel (New York). Opinion by De Vries, G. A. Goods classified as etamines were held dutiable as cotton cloth, as claimed by the importers. Note G. A. 6804 (T. D. 29259). No. 20573.-PANNE VELVETS.-Protests 222007, etc., of Rusch & Co. (New York). Opinion by De Vries, G. A. Protests sustained as to panne velvets. G. A. 6790 (T. D. 29158) followed. |