BEFORE THE SECOND DIVISION, DECEMBER 29, 1937

No. 37416.-Protest 908937-G of Jordan Marsh Co. (Boston).

SILK WEARING APPAREL, EMBROIDERED-TRADE AGREEMENT.-Wearing apparel classified at 90 percent ad valorem under paragraph 1529, Tariff Act of 1930, is claimed dutiable at 75 percent under the same paragraph.

Opinion by TILSON, J. The record established that certain items consist of articles of wearing apparel in chief value of silk, embroidered. In accordance therewith and in view of T. D. 48316 the claim at 75 percent under paragraph 1529 was sustained.

No. 37417.--Protest 55976-G of R. H. Macy & Co., Inc. (New York).

EMBROIDERED SLIPS.-Merchandise classified at 90 percent ad valorem under paragraph 1430, Tariff Act of 1922, is claimed dutiable as embroideries or embroidered articles at 75 percent under the same paragraph.

Opinion by TILSON, J. The record established that certain of the embroidered slips in question are similar to those involved in Pustet v. United States (13 Ct. Cust. Appls. 530, T. D. 41396). The claim at 75 percent under paragraph 1430 was therefore sustained.

No. 37418.-Protests 202857-G, etc., of Dave Herstein & Co. (New York).

EMBROIDERED ARTICLES IN PART OF TRIMMINGS.-Merchandise classified at 90 percent ad valorem under paragraph 1430, Tariff Act of 1922, is claimed dutiable as embroideries or embroidered articles at 75 percent under the same paragraph.

Opinion by TILSON, J. It was found from the record that certain of the merchandise in question consists of embroidered articles in part of trimmings the same as those involved in Pustet v. United States (13 Ct. Cust. Appls. 530, T. D. 41396). The claim at 75 percent under paragraph 1430 was therefore sustained. No. 37419.-Protests 282897-G, etc., of Franklin Simon & Co. (New York).

EMBROIDERED ARTICLES-CELLULOSE COMPOUND ARTICLES.-Merchandise classified at 90 percent ad valorem under paragraph 1430, Tariff Act of 1922, is claimed dutiable as embroideries or embroidered articles at 75 percent under the same paragraph or as finished or partly finished articles in chief value of compounds of cellulose at 60 percent under paragraph 31.

Opinion by TILSON, J. From the record it was found that certain items consist of embroidered articles in part of trimmings similar to those involved in Pustet v. United States (13 Ct. Cust. Appls. 530, T. D. 41396). They were therefore held dutiable at 75 percent under paragraph 1430 as claimed. The record also disclosed that certain other articles are in chief value of artificial silk similar to the merchandise containing compounds of cellulose involved in Abstract 30615. The claim at 60 percent under paragraph 31 was therefore sustained as to these items.

No. 37420.-Protest 908935–G of L. I. Korb & Co. (Boston).

COTTON LACE ARTICLES MADE ON LEVERS LACE MACHINE.-Lace articles classified at 90 percent ad valorem under paragraph 1529, Tariff Act of 1930, are claimed dutiable at 60 percent under the same paragraph.

Opinion by TILSON, J. The record established that certain of the items in question consist of lace articles made with independent beams on the Levers lace machine of 12 points or finer, in chief value of cotton. In view of T. D. 48316 the claim at 60 percent under paragraph 1529 was sustained as to these articles. No. 37421.-Protests 749482-G, etc., of W. R. Zanes & Co. et al. (Galveston,

etc.).

PROTESTS ABANDONED.—These protests were abandoned by the plaintiffs or their attorneys.

Opinion by KINCHELOE, J. Following the authorities cited in Abstract 15400 the court dismissed the protests.

BEFORE THE THIRD DIVISION, DECEMBER 29, 1937

No. 37422.-Petition 5405-R of James Richardson & Sons, Ltd. (Pembina). REMISSION-RULE 29.—This petition is for remission of additional duties under section 489, Tariff Act of 1930, on certain bran.

Opinion by CLINE, J. The petition being unverified was held not within the requirements of rule 29 of this court. When the case was called for trial no one appeared in behalf of the petitioner and no evidence was produced. The petition was therefore denied.

No. 37423.-Protests 663676-G, etc., of Aeolian Shipping Co. et al. (New York). ORIGANUM CRUDE VEGETABLE SUBSTANCES.-Merchandise classified at 25 percent ad valorem under paragraph 781, Tariff Act of 1930, as spices is claimed to be crude vegetable substances and entitled to free entry under paragraph 1722. Opinion by EVANS, J. It was stipulated that the merchandise in question consists of crude vegetable substances, unmanufactured, the same in all material respects as the origanum passed upon in Strohmeyer v. United States (T. D. 48581) affirmed in United States v. Strohmeyer (25 C. C. P. A. 120, T. D. 49242). The claim for free entry under paragraph 1722 was therefore sustained as to certain of the items.

No. 37424.-Protest 871576-G of F. W. Myers & Co., Inc. (Detroit).

BERRIES.-Merchandise classified as berries, prepared or preserved, at 35 percent ad valorem under paragraph 736, Tariff Act of 1930, is claimed dutiable as berries in their natural condition at 14 cents per pound under the same paragraph.

Opinion by EVANS, J. No competent proof having been presented in support of the claim the protest was overruled.

No. 37425.-Protest 922599-G of A. Millner & Co. (Boston).

OLIVES. Olives classified at 5 cents per pound under paragraph 744, Tariff Act of 1930, are claimed dutiable as green olives in brine at 20 cents per gallon under the same paragraph.

Opinion by EVANS, J. It was stipulated that the olives in question are identical with those the subject of Skourtsis v. United States (T. D. 48218). The claim at 20 cents per gallon under paragraph 744 was therefore sustained.

No. 37426.-Petitions 5578-R, etc., of Greenberg & Josefsberg (New York). INTENT.-These petitions are for remission of additional duties

REMISSION

under section 489, Tariff Act of 1930.

Opinion by EVANS, J. From the record presented it was found that the petitioners acted in good faith in making the entries and that there was no intention to deceive the Government officials or to defraud the revenue. were therefore granted.

BEFORE THE SECOND DIVISION, DECEMBER 30, 1937

The petitions

No. 37427.-Protests 811381-G, etc., of Butler Bros. et al. (Baltimore, etc.). PROTESTS ABANDONED.—These protests were abandoned by the plaintiffs or their attorneys.

Opinion by KINCHELOE, J. Following the authorities cited in Abstract 15400 the court dismissed the protests.

BEFORE THE THIRD DIVISION, DECEMBER 30, 1937

No. 37428.-Protest 886594-G of Marcus R. Durlach (New York).

BUTTONS.-Buttons classified at 11⁄2 cents per line per gross and 25 percent ad valorem under paragraph 1510, Tariff Act of 1930, are claimed dutiable as buttons not specially provided for at 45 percent under the same paragraph.

Opinion by CLINE, J. The record showed that certain of the items consist of buttons of the same character as those passed upon in United States v. Freitag (21 C. C. P. A. 500, T. D. 46961). The claim at 45 percent under paragraph 1510 items.

was therefore sustained as to those

BEFORE THE THIRD DIVISION, DECEMBER 31, 1937

No. 37429.—Protests 893317-G, etc., of Aronoff Galleries, Inc., et al. (Baltimore,

etc.).

PROTESTS ABANDONED.-These protests were abandoned by the plaintiffs or their attorneys.

Opinion by CLINE, J. Following the authorities cited in Abstract 15400 the court dismissed the protests.

No. 37430.-Protests 719453-G, etc., of Peek & Velsor et al. (New York). FENUGREEK SEED.-Fenugreek seed is claimed entitled to free entry as a crude drug under paragraph 1669, Tariff Act of 1930.

Opinion by EVANS, J. It was stipulated that the fenugreek seed in question is similar to that the subject of Penick v. United States (T. D. 48764). In accordance therewith the protests were sustained.

No. 37431.-Protests 907613-G of Pacific Trading Co. (New York).

MANDARIN ORANGES.-Mandarin oranges classified at 35 percent ad valorem under paragraph 752, Tariff Act of 1930, as fruits, prepared or preserved, are claimed dutiable at 1 cent per pound under paragraph 743.

Opinion by EVANS, J. In accordance with the amended report of the appraiser and Abstract 25335 the claim under paragraph 743 was sustained.

No. 37432.-Protests 894303-G, etc., of Chili Products Corp. et al. (Los Angeles). MARJORAM LEAVES.-Marjoram leaves classified at 25 percent ad valorem under paragraph 781, Tariff Act of 1930, are claimed entitled to free entry as crude vegetable substances under paragraph 1722.

Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Knickerbocker v. United States (T. D. 48959) the claim for free entry under paragraph 1722 was sustained.

No. 37433.-Protests 719847-G, etc., of B. H. Old & Co. (New York)..

MARJORAM LEAVES.-Marjoram leaves are claimed entitled to free entry under paragraph 1722, Tariff Act of 1930, as crude vegetable substances.

Opinion by EVANS, J. As the marjoram leaves in question were stipulated to be similar to those the subject of Knickerbocker v. United States (T. D. 48959) the claim for free entry under paragraph 1722 was sustained.

No. 37434.-Protest 530236-G of Fynaut & Popek (New York).

CHICORY-ENDIVE.-This protest is against the assessment of duty on certain chicory claimed dutiable at 2 cents per pound under paragraph 776, Tariff Act of 1930, as chicory, crude.

Opinion by EVANS, J. It was stipulated that the chicory in question is similar to that the subject of Fynaut v. United States (23 C. C. P. A. 265, T. D. 48112) and Abstract 34842. In accordance therewith the claim at 2 cents per pound under paragraph 776 was sustained.

81239-38-vol. 73-68

No. 37435.-Protests 655297-G, etc., of Coffee Products of America, Inc., Ltd (Los Angeles).

THYME LEAVES.-Thyme leaves classified at 25 percent ad valorem under paragraph 781, Tariff Act of 1930, are claimed entitled to free entry as crude drugs under paragraph 1669.

Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Seeck v. United States (T. D. 47383) the claim for free entry under paragraph 1669 was sustained.

No. 37436.-Protests 778706-G, etc., of Hanley & Kinsella Coffee & Spice Co. et al. (New York).

THYME LEAVES-PEPPERMINT LEAVES-MARJORAM LEAVES-CRUDE VEGETABLE SUBSTANCES-DRUGS.-These protests are against the assessment of duty on certain merchandise claimed entitled to free entry as crude vegetable substances under paragraph 1722, Tariff Act of 1930, or as a drug under paragraph 1669.

Opinion by EVANS, J. In accordance with stipulation of counsel marjoram leaves, taragon, savory, peppermint leaves, and origan were held entitled to free entry under paragraph 1722 following Knickerbocker v. United States (T. D. 48959), United States v. Penick (24 C. C. P. A. 436, T. D. 48901), and United States v. Strohmeyer (25 C. C. P. A. 120, T. D. 49242). It was also stipulated that certain fenugreek seed is similar to that the subject of Penick v. United States (T. D. 48764) and thyme leaves are similar to those the subject of Abstract 36805. In accordance therewith they were held entitled to free entry as drugs under paragraph 1669 as claimed.

No. 37437.-Protests 769012-G, etc., of Knickerbocker Mills Co. (New York). MARJORAM LEAVES-THYME LEAVES.-Marjoram leaves and thyme leaves are claimed entitled to free entry under paragraph 1669 or 1722, Tariff Act of 1930.

Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Knickerbocker v. United States (T. D. 48959) marjoram leaves were held entitled to free entry under paragraph 1722 as a crude vegetable substance and thyme leaves entitled to free entry under paragraph 1669 as a crude drug, following Abstract 36805.

No. 37438.-Protest 689903-G of Coffee Prod. of America, Inc. (Los Angeles). THYME LEAVES.-Merchandise classified as spices at 25 percent ad valorem under paragraph 781, Tariff Act of 1930, is claimed entitled to free entry under paragraph 1669 as a crude drug.

Opinion by EVANS, J. In accordance with stipulation of counsel and on the authority of Seeck v. United States (T. D. 47383) thyme leaves were held entitled to free entry under paragraph 1669 as claimed.

No. 37439.-Protest 834013-G of F. W. Woolworth Co. (Los Angeles).

TOM AND JERRY MUGS.-Tom and Jerry mugs classified at 10 cents per dozen pieces and 70 percent ad valorem under paragraph 212, Tariff Act of 1930, are claimed dutiable at only 70 percent under the same paragraph.

Opinion by KEEFE, J. It was stipulated that the Tom and Jerry mugs are similar to those the subject of Seller v. United States (T. D. 47417). In accordance therewith they were held dutiable at 70 percent under paragraph 212 as claimed.

No. 37440.—Protests 813763–G, etc., of Brecht Corp. (New York).

SAUSAGE CASINGS.-Sausage casings classified as manufactures of gelatin at 25 percent ad valorem under paragraph 41, Tariff Act of 1930, are claimed dutiable as nonenumerated manufactured articles at 20 percent under paragraph 1558. Opinion by KEEFE, J. Following Brecht v. United States (T. D. 48437), affirmed in id. (25 C. C. P. A. 9, T. D. 48977), the protests were sustained.

No. 37441.-Protest 813158-G/10602 of United China & Glass Co. (New Orleans). EARTHENWARE SALT BOXES.-It is claimed here that duty was taken on too great a number of pieces of certain earthenware salt boxes with wooden covers classified at 50 percent ad valorem and 10 cents per dozen pieces under paragraph 211, Tariff Act of 1930.

Opinion by KEEFE, J. At the trial it was shown that duty was taken on 72 dozen pieces instead of 36 dozen pieces. In accordance therewith the collector was directed to reliquidate the entry and make refund accordingly.

No. 37442.-Protests 820474-G, etc., of Schall & Co. et al. (New York).

MINERAL SUBSTANCES-PAPIER-MÂCHÉ ARTICLES.-Certain figures and other articles classified at 40 percent ad valorem under paragraph 214, Tariff Act of 1930, are claimed dutiable as manufactures of papier mâché at 25 percent under paragraph 1403.

Opinion by KEEFE, J. The evidence disclosed that certain of the articles are in chief value of papier mâché, similar to those the subject of Strauss-Eckardt v. United States (T. D. 48272). In accordance therewith the claim at 25 percent under paragraph 1403 was sustained.

No. 37443.-Protest 801367-G of Langfelder, Homma & Hayward, Inc. (New York).

EASTER NOVELTIES-PAPIER-MÂCHÉ ARTICLES.-Certain figures and Easter novelties classified at 40 percent ad valorem under paragraph 214, Tariff Act of 1930, are claimed dutiable as manufactures of papier mâché at 25 percent under paragraph 1403.

Opinion by KEEFE, J. The evidence disclosed that certain of the articles are in chief value of papier mâché similar to those the subject of Strauss-Eckardt v. United States (T. D. 47439). The claim at 25 percent under paragraph 1403 was sustained as to these items.

BEFORE THE FIRST DIVISION, JANUARY 3, 1938

No. 37444.-Protests 835880-G, etc., of B. Shackman & Co. (New York). ANIMAL FIGURES TABLE FAVORS TOYS.-Merchandise classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, is claimed dutiable according to the component material of chief value.

Opinion by SULLIVAN, J. In accordance with stipulation of counsel and on the authority of Abstract 30980 small figures of cats, dogs, penguins, and other birds and animals in chief value of fur were held dutiable at 50 percent under paragraph 1519 (e) and place card ornaments or table favors in chief value of wood at 33% percent under paragraph 412, following Abstract 23352.

No. 37445.-Protests 867005-G, etc., of B. Shackman & Co. (New York).

ANIMAL FIGURES-TOYS.-Animal figures classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable as in chief value of fur at 50 percent under paragraph 1519 (e).

Opinion by SULLIVAN, J. In accordance with stipulation of counsel small figures of cats, dogs, penguins, and other birds and animals in chief value of fur were held dutiable at 50 percent under paragraph 1519 (e), following Abstract 30980.

No. 37446.-Protest 846086-G of F. W. Woolworth Co. (San Francisco).

TENNIS RACKETS-TOYS.-Tennis rackets classified as toys at 70 percent ad valorem under paragraph 1513, Tariff Act of 1930, are claimed dutiable at 30 percent under paragraph 1502.