No. 28299.-OLIVE OIL IN TINS.-Protest 353120 of R. F. Downing & Co. (New York). Opinion by McClelland, G. A.

Protest sustained as to olive oil in 5-gallon tins imported under the act of 1897. United States v. La Manna (154 Fed. Rep., 927; T. D. 28186) followed.

No. 28300.-FUR SKINS, DRESSED.-Protest 435014 of F. C. Walter (New York). Opinion by McClelland, G. A.

Protest sustained as to furs dressed on the skin. G. A. 7063 (T. D. 30765) followed.

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No. 28301.-WILLOW BASKETS-STRAW BASKETS-SHIDA BASKETS. Protests 412743-32003, etc., of Burley & Tyrell, and protests 488944-36357, etc., of Sears, Roebuck & Co. (Chicago), and protest 546601 of Morimura Bros. (New York). Opinions by McClelland, G. A.

Willow, straw, and shida baskets classified as manufactures of willow under paragraph 212, tariff act of 1909, were held dutiable as baskets of wood or straw (par. 214). Protests sustained. Brody v. United States (T. D. 31573) and Abstract 26782 (T. D. 31912) followed.

No. 28302.-PROTESTS OVERRULED.-Protest 548238 of William H. Masson (Baltimore), protest 551171-39025 of Bernard, Judae & Co., and protest 541198-39348 of A. C. Sherrard (Chicago), protests 568050, etc., of Samuel Ach Co. et al., and protests 532907, etc., of Joseph Niehaus Co. (Cincinnati), protests 458337-3514, etc., of Illinois Central Railroad Co. et al. (New Orleans), protest 537525 of W. M. Stone & Co. (Newport News), protests 437928, etc., of Davies, Turner & Co. et al., protests 536187, etc., of Knauth, Nachod & Kuhne et al., protests 388306, etc., of R. Lindheim et al., protests 429929, etc., of E. M. Speer et al., protests 415535, etc., of Jacob Stein et al., protests 405269, etc., of S. Stern et al., protests 481165, etc., of F. C. Walter, protests 540240, etc., of John Wanamaker et al., and protests 435033, etc., of William Wiese & Co. et al. (New York), protests 497563, etc., of H. Bayersdorfer & Co., protest 481288 of O. G. Hempstead & Son, and protest 471192 of F. B. Vandegrift & Co. (Philadelphia), protest 511203 of Schanen-Blair Co. (Portland), protests 509054, etc., of Fritz A. Bube (Port Townsend), and protests 507164, etc., of H. N. Cook Belting Co. et al., protests 460293, etc., of Giant Powder Co., and protest 523786 of Leland Stanford Junior University (San Francisco). Opinions by McClelland, G. A.

Protests overruled for want of merit.

No. 28303.-DOG GRASS-CRUDE DRUGS.-Protests 540305, etc., of P. E. Anderson & Co. (New York). Opinion by Chamberlain, G. A.

Dog grass classified as a drug, advanced, under paragraph 20, tariff act of 1909, was held free of duty under paragraph 559 as a crude drug, as claimed by the importers. Abstract 26269 (T. D. 31813) followed.

No. 28304.-QUASSIA WOOD-Crude Drugs.-Protest 527037 of Schieffelin & Co. (New York). Opinion by Chamberlain, G. A.

Quassia wood cut to very small chips and classified as a drug, advanced, under paragraph 20, tariff act of 1909, was held free of duty as a crude drug (par. 559). Protest sustained.

No. 28305.-PROTESTS OVERRULED.-Protests 504020, etc., of M. A. Chartrand (Boston), protests 529227-37760, etc., of Hip Lung Ying Kee & Co. et al. (Chicago), and protest 542766 of C. G. Euler and protest 554288 of H. Turrell (New York). Opinions by Chamberlain, G. A.

Protests overruled for want of merit.

BEFORE BOARD 2, APRIL 24, 1912.

No. 28306.-POST CARDS-PAINTINGS-PRINTED MATTER.-Protests 495992, etc., of Morimura Bros. (Port Townsend).

FISCHER, General Appraiser: The issue in these cases is whether certain pictorial cards, invoiced as "paper drawings," are dutiable as printed matter under paragraph 416, tariff act of 1909, as assessed, or as "paintings" under paragraph 470 of said act, as claimed by the importers.

The pictures are crude representations of landscapes in the portrayal of which it is claimed no mechanical or stenciling process was used. The testimony of the importers' witness tends to confirm this claim. This witness testified that he had seen such articles produced, and that they are always painted by hand, and that stencils are not used in their production. On the part of the Government the only testimony offered is that of the examiner, who has never seen such articles made, but expresses the opinion that they are partly made by mechanical process. Such testimony can not be deemed sufficient to overcome the importers' case, and the protests are accordingly sustained. Reliquidation will accordingly follow.

No. 28307.-OLD STEEL RAILS SCRAP STEEL-JUNK-MIXED GOODS.-Protest 401011 of Buffalo Steel Co. (Buffalo).

FISCHER, General Appraiser: The merchandise is old steel rails assessed at 7/40 cent per pound under paragraph 126, tariff act of 1909, as rails, and claimed dutiable at $1 per ton under paragraph 118, as scrap steel "fit only to be remanufactured by melting."

The importation was made by the Buffalo Steel Co., and the witness in the case, who is the president and treasurer of the concern, testified that the shipment included only worn-out and broken rails either in short lengths of 4 feet and up or long lengths from 20 to 30 feet; that the long lengths were nicked or defaced in such manner that they could readily be broken up into shorter lengths; that some of the rails were so broken as to be fit only for remelting; that a part of the shipment, and in fact most, could be heated and rerolled; and that he could not say what exact proportion of the rails were only suitable for the one or for the other of such uses.

If all this material were shown by competent evidence to be unfit for any other purpose than remanufacture by melting, the shipment would, of course, be subject to duty under paragraph 118. If all of the material were shown by competent evidence to be fit for further manufacture by heating and rerolling without remelting, then, as the only claim made in the protest is under paragraph 118, and no other issue was raised, we would have to follow the ruling in the Benjamin case (2 Ct. Cust. Appls., 159; T. D. 31677) and overrule the protest without affirming the decision of the collector. As the facts are disclosed by this record, part of the shipment is classifiable under paragraph 118, and the proportion which would be entitled to classification otherwise, either as waste or as junk, not having been proved, it would be unnecessary to decide as to that phase, on the principle laid down in the Strauss case (T. D. 32464), and the entire shipment is subject to duty at $1 per ton under paragraph We so hold. The protest is sustained, and reliquidation will accordingly follow.

118.

No. 28308.-EMBOSSED CARBDOARD.-Protest 585579 of S. Meyerson (New York). Opinion by Fischer, G. A.

Protest sustained as to cardboard embossed to imitate leather. United States v. Meyerson (T. D. 31953) followed.

No. 28309.-AUTO TIRES-PARTS OF AUTOMOBILES.-Protest 544898 of J. B. McCabe (New York). Opinion by Fischer, G. A.

Auto tires classifted as finished parts of automobiles, under paragraph 141, tariff act of 1909, were held dutiable as manufactures of rubber (par. 463 or 464), as claimed by the importer. In so far as the protest related to steels, detachable flanges, springs, side plates, and other articles it was overruled.

No. 28310.-SO-CALLED BALL CLOCKS.-Protest 542257 of T. Schisgall (New York). FISCHER, General Appraiser: The merchandise here in question is invoiced as "clocks," was returned as watch movements in cases under the appropriate provisions of paragraph 192, tariff act of 1909, and is claimed dutiable under the said paragraph as "all other clocks and parts thereof, not otherwise provided for."

A representative sample shows the merchandise to be a time movement set in a metal case or rim, to which are attached two hemispheres of glass covering respectively the face and back of the timepiece. It is admitted that the time movement in the article is a watch movement, and it would appear that these articles are in all respects similar to the so-called ball clocks passed on by the board in G. A. 5160 (T. D. 23792). The protest is overruled, and the decision of the collector is hereby affirmed.

No. 28311.-Drawplates-Wortles-FoRGINGS.-Protests 526475, etc., of Newman-Andrew Co. et al. (New York). Opinion by Fischer, G. A.

Wire drawers' plates and wortles, advanced to their completed states by forging processes, were held dutiable as forgings under paragraph 123, tariff act of 1909, as claimed by the importers. Abstract 26157 (T. D. 31774) followed.

No. 28312.-MACHINES FOR SEWING KNIT GOODS-SEWING MACHINES.-Protests 525078, etc., of P. C. Kuyper & Co. et al. (New York). Opinion by Fischer, G. A. Protests sustained as to machines for sewing knit goods on the authority of Abstract 26815 (T. D. 31912).

No. 28313.-CAST-IRON REPAIR PARTS FOR BALL MILLS-CASTINGS.-Protests 459934, etc., of Thomas Prosser & Son (New York).

Cast-iron repair parts for ball mills classified as manufactures of metal under paragraph 199, tariff act of 1909, were held dutiable as iron castings "advanced in condition subsequent to the casting process" (par. 147). Protests sustained. FISCHER, General Appraiser: ** The metal articles in question are as follows: Protest 459934-1 chilled cast-iron feeding nave for No. 2 ball mill, 1 cast-iron pinion with 20 teeth, 280 mm. diameter; protest 480382-1 chilled cast-iron feed nave for No. 8 ball mill, 1 cast-iron rear nave.

These metal articles are repair parts brought in to replace worn-out parts of ball mills previously imported. They are of cast iron, and have been machined. We are unable to make any distinction in principle between these advanced forms of castings and those passed on by the board in G. A. 7106 (T. D. 30981), and following that decision we sustain the claim under paragraph 147 as to the said goods. *

No. 28314.-Cylindrical Metal Containers.-Protests 437948, etc., of Fritzsche Bros. et al. (New York), protests 406802, etc., of J. J. Buchey & Co. et al. (Philadelphia), and protests 559460, etc., of J. Ochoa y Hermano et al. (San Juan). FISCHER, General Appraiser: The protests related to cylindrical metal containers, and were sustained in part on the authority of United States v. Garramone (T. D. 31577) and United States v. Braun (T. D. 31596), and overruled in part on the authority of United States v. Marx (1 Ct. Cust. Appls., 152; T. D. 31210).

No. 28315.-PROTESTS OVERRULED.-Protests 414199, etc., of Robert B. Ways (Baltimore), protest 406160 of Roessler & Hasslacher Chemical Co. (Bangor), protest 496808 of Marshall-Wells Hardware Co. (Duluth), protest 491620 of Wellington Cline (Eastport), protests 502677, etc., of Hawley & Letzerich (Galveston), protest 462089 of Bosbyshell-Taylor Co. (Los Angeles), protest 554931 of B. Altman & Co. et al., protest 474765 of Illustrated Post Card & Novelty Co., protests 552784, etc., of George Kleine et al., protests 558469, etc., of Knauth, Nachod & Kuhne, protests 554084, etc., of G. A. & E. Meyer et al., protests 557255, etc., of Overton & Co. et al., protests 558629, etc., of Wells, Fargo & Co. et al., and protests 405671, etc., of H. Wolff & Co. et al. (New York), protest 518090 of E. Dillingham (Ogdensburg), protests 543557, etc., of Nernst Lamp Co. et al. (Pittsburgh), protests 529284, etc., of Kwong Sang Wa et al. (Portland), protest 500827 of A. H. Post & Co. (St. Paul), protests 533547, etc., of California Ink Co. et al., and protests 482810, etc., of Thomas Prosser & Son et al. (San Francisco). Opinions by Fischer, G. A. Protests overruled for want of merit.

No. 28316.-Mercerized CottONS.-Protests 473892, etc., of Mills & Gibb et al. (New York). Opinion by Cooper, G. A.

The board held certain items of cotton cloth to have been improperly subjected to the additional duty provided in paragraph 323, tariff act of 1909, for mercerized cotton cloth.

BEFORE BOARD 1, APRIL 26, 1912.

No. 28317.-ROSARIES.-Protests 410876, etc., of Ralph Pierson & Co. (St. Louis), and protest 403815 of Noonan, Lohman Co. (St. Paul). Opinions by Sharretts, G. A.

Protests sustained as to rosaries on the authority of G. A. 7053 (T. D. 30731).

No. 28318.-ELECTRIC-LIGHT BULBS.-Protest 552506 of Emery-Bird-Thayer Dry Goods Co. (Kansas City). Opinion by Sharretts, G. A.

Electric-light bulbs classified as articles of blown glass under paragraph 98, tariff act of 1909, were held dutiable as manufactures of metal (par. 199), as claimed by the importers. Abstract 26559 (T. D. 31866) followed.

No. 28319.-CHEMICAL GLASSWARE.-Protests 180623, etc., of E. Machlett & Son et al. (New York), and protests 382352, etc., of Charles H. Wyman & Co. (St. Louis). Opinions by Sharretts, G. A.

The protests related to (1) articles in chief value of blown glass, unfinished glass tubing in lengths of 5 feet and upward and solid rods, (2) Erlenmeyer flasks and other plain glass bottles, and (3) circular pieces of flat glass used for covers for beakers, some having a small hole bored in the center and all having beveled edges. The articles were classified as blown glassware or cut-glass articles under paragraph 100, tariff act of 1897, and were held dutiable as (1) manufactures of glass (par. 112), (2) glass bottles (par. 99), and (3) beveled glass (pars. 101 and 107). Protests sustained. United States v. Heil (178 Fed. Rep., 537; T. D. 30492) and G. A. 6016 (T. D. 26286) followed.

No. 28320.-IMITATION JET.-Protests 459776, etc., of Lippmann, Spier & Hahn et al., and protest 517917 of Oppenheimer-Brussel Importing Co. (New York). Opinions by Sharretts, G. A.

Protests sustained as to imitation jet articles. United States v. Beierle (1 Ct. Cust. Appls., 457; T. D. 31506) followed.

No. 28321.-CUT-PASTE ARTICLES.-Protests 231668, etc., of Rosenthal-Sloan Millinery Co. et al., and protests 189131, etc., protest 231682, and protest 242721 of Scruggs, Vandervoort & Barney Dry Goods Co. (St. Louis). Opinions by Sharretts, G. A.

Protests sustained as to cut-paste articles on the authority of G. A. 6995 (T. D. 30444).

No. 28322.-TOY MAGIC-LANTERN SLIDES-TOY CINEMATOGRAPH FILMS.-Protests 511174, etc., of William C. Schoenemann & Son et al. (Philadelphia). Opinion by Sharretts, G. A.

Protests sustained as to toy magic-lantern slides and toy cinematograph films. United States v. Borgfeldt (1 Ct. Cust. Appls., 370; T. D. 31455) followed.

No. 28323.-ARTICLES OF UTILITY-ARTICLES OF PERSONAL ADORNMENT.-Protests 509014, etc., of Gimbel Bros. (Milwaukee), and protest 518685 of Kronfeld, Saunders & Co. (New York). Opinions by Sharretts, G. A.

Protests sustained as to gun-metal bags, purses, vanity cases, and beaded bags, G. A. 7129 (T. D. 31089) and G. A. 7296 (T. D. 32003) followed.

No. 28324.-PROTESTS OVERRULED.-Protest 437616 of Fensterer & Ruhe (Bangor), protests 316490-27529, etc., of M. De Dilectis & Co. et al., protest 321013– 27770 of A. H. Post & Co., and protests 44212b-14867, etc., of Richards & Co. et al. (Chicago), protests 585429, etc., of Emery-Bird-Thayer Dry Goods Co. (Kansas City), protest 419663 of James G. Johnson & Co., protests 526350, etc., of P. C. Kuyper & Co., protest 358250 of Massce & Co., protests 545776, etc., of P. H. Petry & Co. et al., protests 388063, etc., of E. Stegemann, jr., protests 179261, etc., of A. Strauss & Co. et al., and protests 432641, etc., of A. & H. Veith (New York), protests 341880, etc., of J. H. Wiegmann & Son et al. (Philadelphia), protest 585459 of Kaufmann Bros. (Pittsburgh), protest 385453 of Fensterer & Ruhe (Port Huron), protest 345923 of Ely & Walker Dry Goods Co., protest 57672b of R. Hanlon Millinery Co., protest 324362 of Scruggs, Vandervoort & Barney Dry Goods Co., and protests 356156 and 465891 of Charles H. Wyman & Co. (St. Louis), protest 403817 of D. O. Halloran (St. Paul), and protest 544453 of C. D. Bunker & Co. (San Francisco). Opinions by Sharretts, G. A.

Protests overruled for want of merit.

No. 28325.-VIOLET PASTILLES-CONFECTIONERY.-Protest 551822 of American Express Co. (New York). Opinion by McClelland, G. A.

Protest sustained as to violet pastilles on the authority of Abstract 24099 (T. D. 31019).

No. 28326.-FUR SKINS, DRESSED-POINTED FOX SKINS.-Protest 423009 of B. Cohn, and protest 415490 of Revillon Frères (New York). Opinions by McClelland, G. A.

Protests sustained as to furs dressed on the skin and pointed fox skins on the authority of G. A. 7063 (T. D. 30765) and United States v. Hartwig (T. D. 31976).

No. 28327.-ENFLEURAGE GREASE-LIQUID JACINTHE AND MUGUET.—Protest 293535-26527 of M. L. Barrett & Co. (Chicago). Opinion by McClelland, G. A. Liquid jacinthe and muguet were held free of duty under paragraph 626, tariff act of 1897, as enfleurage grease, as claimed by the importers. Burr v. United States (1 Ct. Cust. Appls., 126; T. D. 31183) followed.

No. 28328.-BEAVER STRIPS.-Protest 410819-31555 of Gage Bros. & Co. (Chicago). Opinion by McClelland, G. A.

Protest sustained as to beaver strips. G. A. 7109 (T. D. 30990) followed.