BEFORE THE THIRD DIVISION, MAY 6, 1935 No. 30777.-Protests 651167-G, etc., of Chee Sun Co. et al. (Honolulu). EGGS OF POULTRY.-It is claimed here that the merchandise is dutiable at 10 cents per dozen under paragraph 713, Tariff Act of 1930, as "eggs of poultry, in the shell." Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Chee v. United States (T. D. 47280) the commodity in question was held dutiable at 10 cents per dozen under paragraph 713 as claimed. No. 30778.-Protests 746266–G, etc., of Berkshire Chemical Co. et al. (New York). CASTOR BEANS-SCREENINGS.-Screenings in an importation of castor beans are claimed dutiable at 10 percent ad valorem under paragraph 731, Tariff Act of 1930. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Pacific Vegetable Oil Co. v. United States (T. D. 46699) the screenings in question were held dutiable at 10 percent under paragraph 731 as claimed. No. 30779.-Protest 718417-G of Austin Nichols & Co. Inc. (New York). GAUGE OF OLIVES.-The claim here is that duty was assessed on too many gallons of olives. Opinion by EVANS, J. In accordance with the amended report of the assistant surveyor it was held that the duty should be assessed on 4783 gallons of olives instead of 4919. No. 30780.-Protests 713336-G(A) and (B) of Geraldi Dorman, Inc. (New York). GAETA OLIVES-OLIVES IN BRINE.-Gaeta olives in brine classified at 30 cents per gallon under paragraph 744, Tariff Act of 1930, are claimed dutiable at 20 cents per gallon under the same paragraph as green olives in brine. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Capolino v. United States (T. D. 47420) the claim as green olives in brine at 20 cents per gallon under paragraph 744 was sustained. No. 30781.-Protests 531031-G, etc., of F. N. Giavi, Inc., et al. (New York). GAETA OLIVES-OLIVES IN BRINE.-Gaeta olives in brine classified at 30 cents per gallon under paragraph 744, Tariff Act of 1930, are claimed dutiable at 20 cents per gallon under the same paragraph as green olives in brine. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Capolino v. United States (T. D. 47420) the claim as green olives in brine at 20 cents per gallon under paragraph 744 was sustained. No. 30782.-Protests 211247-G, etc., of United Raw Material Corp. (New York). RAGS-PAPER STOCK.-Rags classified at 10 percent ad valorem under paragraph 1457, Tariff Act of 1922, are claimed free of duty as paper stock under paragraph 1651. Opinion by EVANS, J. It was stipulated that the merchandise consists of white and colored rags with buttons, hooks, and eyes removed. On the authority of Hawley v. United States (19 C. C. P. A. 47, T. D. 44893) the claim for free entry as paper stock under paragraph 1651 was sustained. No. 30783.-Protest 185399-G of G. V. Smith Co. (New York). RAGS-PAPER STOCK.-Rags classified at 10 percent ad valorem under paragraph 1457, Tariff Act of 1922, are claimed free of duty as paper stock under paragraph 1651. Opinion by EVANS, J. It was stipulated that the merchandise consists of rags the same as those the subject of United States v. Belgam (22 C. C. P. A. 402, T. D. 47402). The claim for free entry under paragraph 1651 was sustained. No. 30784.-Protest 436487-G of Darmstadt, Scott & Courtney, Inc. (New York). RAGS-PAPER STOCK.-Rags classified at 20 percent ad valorem are claimed free of duty as paper stock under paragraph 1651, Tariff Act of 1922. Opinion by EVANS, J. It was stipulated that the merchandise consists of rags. the same as those the subject of United States v. Belgam (22 C. C. P. A. 402, T. D. 47402). The claim for free entry under paragraph 1651 was sustained. No. 30785.-Protest 439268-G of Judson Freight Forwarding Co. (New York). RAGS-PAPER STOCK.-Rags classified at 10 percent ad valorem under paragraph 1457, or at 20 percent under paragraph 1459, Tariff Act of 1922, are claimed free of duty as paper stock under paragraph 1651. Opinion by EVANS, J. It was stipulated that the merchandise consists of rags the same as those the subject of United States v. Belgam (22 C. C. P. A. 402, T. D. 47402). The claim for free entry under paragraph 1651 was sustained. No. 30786.-Protests 369015-G, etc., of John A. Steer & Co. et al. (Philadelphia). RAGS-PAPER STOCK.-Rags classified at 10 percent ad valorem under paragraph 1457, or at 20 percent under paragraph 1459, Tariff Act of 1922, are claimed free of duty under paragraph 1651. Opinion by EVANS, J. It was stipulated that the merchandise consists of rags the same as those the subject of United States v. Belgam (22 C. C. P. A. 402, T. D. 47402). The claim for free entry under paragraph 1651 was sustained. No. 30787.-Protests 275319-G, etc., of A. W. Fenton Co., Inc. (New York). RAGS PAPER STOCK.-Rags classified as waste at 10 percent ad valorem under paragraph 1457, Tariff Act of 1922, are claimed free of duty as paper stock under paragraph 1651. Opinion by EVANS, J. It was stipulated that the merchandise consists of rags the same as those the subject of Hawley v. United States (19 C. C. P. A. 47, T. D. 44893) and United States v. Belgam (22 id. 402, T. D. 47402). The claim for free entry under paragraph 1651 was therefore sustained. Protests sustained in part. No. 30788.-Protests 238766-G, etc., of A. W. Fenton Co., Inc. (New York). RAGS-PAPER STOCK.—Rags classified as waste at 10 percent ad valorem under paragraph 1457, Tariff Act of 1922, or as nonenumerated manufactured articles at 20 percent under paragraph 1459, are claimed free of duty as paper stock under paragraph 1651. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Hawley v. United States (19 C. C. P. A. 47, T. D. 44893) and United States v. Belgam (22 id. 402, T. D. 47402) certain of the rags in question were held free of duty as paper stock under paragraph 1651 as claimed. No. 30789.-Protest 234464-G of Wm. A. Foster Co. (New York). RAGS-PAPER STOCK.-Rags classified as waste at 10 percent ad valorem under paragraph 1457, Tariff Act of 1922, or as nonenumerated manufactured articles at 20 percent under paragraph 1459, are claimed free of duty as paper stock under paragraph 1651. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Hawley v. United States (19 C. C. P. A. 47, T. D. 44893) and United States v. Belgam (22 id. 402, T. D. 47402) certain of the rags in question were held free of duty as paper stock under paragraph 1651 as claimed. No. 30790.-Protests 690254-G, etc., of Austin Nichols & Co., Inc., et al. (New York). PROTESTS ABANDONED.-These protests were abandoned by the plaintiffs. Opinion by EVANS, J. Following the authorities cited in Abstract 15400 the court dismissed the protests. No. 30791.-Protests 525189-G, etc., of Columbo Co. (New York). SHRINES MOSAIC PICTURES.-Two mosaic pictures classified at 60 percent ad valorem under paragraph 218 (f), Tariff Act of 1930, are claimed free of duty as shrines under paragraph 1774. Opinion by KEEFE, J. It was stipulated that the two mosaic pictures, "Calvary and the Virgin", and "Virgin of Lourdes", were presented to St. John's Church, Jersey City, a corporation organized and operated exclusively for religious purposes, that they were shipped in a knocked down condition and after arrival were assembled and imbedded in the walls of the church, that each mosaic forms a semicircular picture in a niche enclosed by an altar rail and kneeling bench, that in the instance of the mosaic "Calvary and the Virgin" a pedestal supporting a plaster of paris group representing the Pietà and the Virgin has been placed between the altar rail and the mosaic together with a candelabra holding lighted candles, that the "Virgin of Lourdes" has also been assembled and imbedded in the walls of the church and is enclosed by an altar rail and kneeling bench with a candelabra holding lighted candles. As these mosaic pictures are utilized in the same manner and for the same purposes as the statues the subject of Abstract 26784 they were held entitled to free entry as shrines under paragraph 1774 as claimed. No. 30792.-Protest 751418-G of Schliemann Companies, Inc. (New York). MINERAL OIL RESIDUE.-Mineral oil residue classified at 20 percent ad valorem under paragraph 1558, Tariff Act of 1930, is claimed entitled to free entry under paragraph 1733 as petroleum distillate. Opinion by KEEFE, J. In accordance with stipulation of counsel and on the authority of Borne Scrymser v. United States (22 C. C. P. A. 475, T. D. 47465) the mineral oil residue in question was held free of duty under paragraph 1733 as claimed. No. 30793.-Protests 743879-G (A) and (B) of F. H. Leggett & Co. (New York). SHORTAGE OF ANCHOVIES.-It is claimed here that the collector assessed duty on anchovies alleged to have been short-shipped, stolen, or not actually imported into the United States. Opinion by KEEFE, J. The protests were sustained in accordance with stipulation of counsel. No. 30794.-Protest 687417-G of Bradley & Ekstrom (San Francisco). WEIGHT OF BARLEY MALT.-The question involved here is the dutiable weight of barley malt imported from Sweden. Opinion by KEEFE, J. In accordance with the agreed statement of facts the protest was sustained. No. 30795.-Protest 744918-G of F. H. Leggett & Co. (New York). TIMELINESS OF PROTEST.-The entry in question was liquidated July 13, 1934, and the protest was not filed until September 12, 1934. Opinion by KEEFE, J. As the protest was filed more than 60 days after liquidation it was dismissed. No. 30796.-Protests 703335-G, etc., of D. & S. Engineering Co. (Norfolk). PROTESTS UNSUPPORTED.-These protests were submitted without the introduction of any evidence. Opinion by KEEFE, J. On the records presented the protests were overruled. No. 30797.-Protests 743880-G, etc., of National Carloading Corp. et al. (New PROTESTS UNSUPPORTED.-These protests were submitted without the introduction of any evidence. Opinion by KEEFE, J. On the records presented the protests were overruled. BEFORE THE SECOND DIVISION, MAY 7, 1935 No. 30798.-Petition 5204-R of Adolff Bobbin Co., Inc. (Norfolk). REMISSION INTENT.-This petition is for remission of additional duties under section 489, Tariff Act of 1930. Opinion by TILSON, J. On the record presented it was found that the entry was without any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. No. 30799.-Petition 5059-R of L. Martinez Ochoa (San Juan). REMISSION-INTENT.-This petition is for remission of additional duties under section 489, Tariff Act of 1930. Opinion by TILSON, J. On the record presented it was found that the entry was without any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. No. 30800.-Petition 5038-R of J. Benitez Cintes (San Juan). REMISSION INTENT.-This petition is for remission of additional duties under section 489, Tariff Act of 1930. Opinion by TILSON, J. On the record presented it was found that the entry was without any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. No. 30801.-Petition 5286-R of Licoreria Gatell, Inc. (San Juan). Opinion by TILSON, J. On the record presented it was found that the entry was without any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. BEFORE THE THIRD DIVISION, MAY 7, 1935 No. 30802.-Protest 741919-G of Gat Cheung Co. (New York). LILY FLOWER-VEGETABLES PREPARED.-Dried lily flower classified at 50 percent ad valorem under paragraph 774, Tariff Act of 1930, is claimed dutiable at 35 percent under paragraph 775. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Abstract 29022 dried lily flower was held dutiable as vegetables, prepared, at 35 percent under paragraph 775. No. 30803.-Protest 270723-G of B. Shapiro (New York). RAGS-PAPER STOCK.-Articles classified at 10 percent ad valorem under paragraph 1457, Tariff Act of 1922, are claimed entitled to free entry as paper stock under paragraph 1651. Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of United States v. Belgam (22 C. C. P. A. 402, T. D. 47402) the merchandise in question was held free of duty as paper stock under paragraph 1651 as claimed. No. 30804.-Protests 680116-G, etc., of F. F. G. Harper Co. et al. (San Francisco). PROTESTS ABANDONED. These protests were abandoned by the plaintiffs or their attorneys. Opinion by EVANS, J. Following the authorities cited in Abstract 15400 the court dismissed the protests. No. 30805.-Petition 5248-R of Frank P. Dow Co., Inc. (Los Angeles). REMISSION-INTENT.-Remission of additional duties is sought here under section 489, Tariff Act of 1930, on certain tea containers. Opinion by KEEFE, J. The petition was submitted without the introduction of any evidence. It was therefore denied. No. 30806.-Petition 5274-R of Geo. S. Bush & Co. Inc. (Seattle). REMISSION-INTENT.-This petition is for remission of additional duties under section 489, Tariff Act of 1930, on certain fish from Norway, and relates to an item of commission deducted on entry and added back by the appraiser. Opinion by KEEFE, J. It was found that there was no intention on the part of the petitioner to defraud the revenue. The petition was therefore granted. JUDGMENTS PURSUANT TO MANDATES OF THE UNITED STATES COURT OF CUSTOMS AND PATENT APPEALS MAY 1, 1935 No. 30807.-SUITS 3800 AND 3801.-COTTON STAPLE.-United States v. General Rubber Co. and General Rubber Co. v. United States. T. D. 46920 reversed. MAY 2, 1935 No. 30808.-SUIT 3852.-SILK BABY SHOES.-United States v. Feltman Bros., Abstract 28839 affirmed. Inc. BEFORE THE FIRST DIVISION, MAY 8, 1935 No. 30809.-Protest 743809-G of R. Cinelli Hat Co. (New York). STRAW HATS.-Straw hats, classified at 25 percent ad valorem under paragraph 1439, Tariff Act of 1922, are claimed dutiable at 20 percent under paragraph 1459. Opinion by MCCLELLAND, P. J. It was stipulated that the merchandise in question consists of hats wholly or in chief value of straw similar to those the subject of Abstract 15468. The claim at 20 percent under paragraph 1459 was therefore sustained. No. 30810.-Protest 720218-G of Gafco, Inc. (New York). RABBIT-SKIN PLATES.-Plates of rabbit skin classified at 40 percent ad valorem under paragraph 1519 (b), Tariff Act of 1930, as manufactures of fur, dyed, are claimed to be not dyed and dutiable at only 35 percent under the same paragraph. Opinion by MCCLELLAND, P. J. The claim at 35 percent under paragraph 1519 (b) was sustained in accordance with stipulation of counsel. No. 30811.-Protests 726385–G, etc., of Balfour-Guthrie Co. (Los Angeles). COKE-REVENUE ACT OF 1932.-The claim here is that certain coke imported from England or Belgium should not have been assessed under section 601 (c)(5), Revenue Act of 1932. Opinion by MCCLELLAND, P. J. It was stipulated that the coke in question was produced in and imported during 1933 and 1934 from Great Britain or Belgium. On the authority of Domestic Fuel Corp. v. United States (T. D. 47276) and Abstract 25333 the protests were sustained. |