Under date of April 15, 1938, the President addressed the following communication to the Secretary of the Treasury concerning the application of rates of duty specified in the protocol of amendment: My dear Mr. Secretary: I refer to my letters addressed to you on March 15, and April 6, 1938, concerning the application of duties proclaimed in connection with trade agreements concluded under the authority of the Act to amend the Tariff Act of 1930, approved June 12, 1934 (48 Stat. 943), as extended by the Joint Resolution approved March 1, 1937 (50 Stat. 24). In so far as the above-mentioned letters of March 15, 1938, and April 6, 1938 refer to duties proclaimed in connection with the trade agreement signed on March 7, 1938, with Czechoslovakia, the said letters are hereby modified to refer to duties proclaimed in connection with the said trade agreement as amended by a Protocol of Amendment signed on April 15, 1938, with Czechoslovakia, proclaimed today. You will please cause notice of this modification to be published in an early issue of the weekly TREASURY DECISIONS. Sincerely yours, FRANKLIN D. ROOSEVELT. The new rates of duty set forth in item 219 of schedule II of the Czechoslovakian Trade Agreement, as modified by the protocol of amendment published below, will apply to articles described in that item which are entered for consumption or withdrawn from warehouse for consumption on or after April 16, 1938. (01-5/2.) FRANK DOW, Acting Commissioner of Customs. BY THE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCLAMATION WHEREAS, pursuant to the provisions of Section 350 of the Tariff Act of 1930, as amended (U. S. C., 1934 ed., title 19, secs. 1351, 1352; U. S. C. Supp. III, title 19, sec. 1352), I entered into a foreign trade agreement on March 7, 1938, through my duly empowered Plenipotentiary, with the President of the Czechoslovak Republic, through his duly empowered Plenipotentiary; WHEREAS, on March 15, 1938, in accordance with certain provisions in Article XIX of the said Agreement, and acting under the authority conferred by the said Section 350 of the Tariff Act of 1930, as amended, I proclaimed the said Agreement, including two Schedules annexed thereto, an accompanying Protocol, and two supplementary notes, in order that the Agreement and every part thereof should be observed and fulfilled with good faith by the United States of America and the citizens thereof on and after April 16, 1938, pending ratification of the Agreement by the President of the Czechoslovak Republic, and in order that the Agreement and every part thereof, including the said Schedules, Protocol, and notes, should further be so observed and fulfilled thirty days after the exchange of my Proclamation of the Agreement for the ratification of the President of the Czechoslovak Republic, as provided for in Article XIX of the Agreement; WHEREAS, by a Protocol of Amendment signed on April 15, 1938, I have agreed, through my duly empowered Plenipotentiary, with the President of the Czechoslovak Republic, through his duly empowered Plenipotentiary, on certain amendments to the said Agreement, which Protocol of Amendment is in words and figures as follows: Protocol of amendment to the Trade Agreement between the United States of America and the Czechoslovak Republic signed March 7, 1938 The President of the United States of America and the President of the Czechoslovak Republic, having resolved to amend the Trade Agreement between the two countries signed at Washington on the 7th day of March 1938, have through their respective Plenipotentiaries agreed on the following Articles: ARTICLE I 1. [Relates to concessions by Czechoslovakia.] 2. The description of articles and the rates of duty set forth as Item 219 in Schedule II of the said Trade Agreement are hereby amended to read as follows: Cylinder, crown, and sheet glass, by whatever process made, and for whatever purpose used: per lb. Not exceeding 150 square inches, 6%4¢ per lb. per lb. Provided, That none of the foregoing weighing less than sixteen ounces but not less than twelve ounces per square foot shall be subject to a less rate of duty than 30% ad val. Provided further, That the foregoing rates shall not apply as basic duties to glass subject to an additional duty under paragraph 224 of the Tariff Act of 1930. 3 and 4. [Relate to concessions by Czechoslovakia.] ARTICLE II This Protocol of Amendment shall be applied provisionally, come into force definitively, remain in force, and be subject to termination as an integral part of the Trade Agreement signed on March 7, 1938. IN WITNESS WHEREOF the respective Plenipotentiaries have signed this Protocol and have affixed their seals hereto. DONE in duplicate, in the English and Czechoslovak languages, both authentic, at the city of Washington, this 15th day of April 1938. For the President of the United States of America: For the President of the Czechoslovak Republic: CORDELL HULL. V. S. HURBAN. WHEREAS Such modifications of existing duties and other import restrictions as are set forth in the said Protocol of Amendment are required and appropriate to carry out the said Agreement as amended; Now, THEREFORE, be it known that I, Franklin D. Roosevelt, President of the United States of America, acting under the authority conferred by the said Section 350 of the Tariff Act of 1930, as amended, do hereby proclaim the said Protocol of Amendment and do further proclaim that my Proclamation of March 15, 1938, is amended accordingly. IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Seal of the United States of America to be affixed. DONE at the city of Washington this fifteenth day of April in the year of our Lord one thousand nine hundred and thirty-eight, and of the Independence of the United States of America the one hundred and sixty-second. [SEAL] By the President: CORDELL HULL, Secretary of State. FRANKLIN D. ROOSEVELT. (T. D. 49513) Soup rolls-Evidence-Analysis MEYER & LANGE v. UNITED STATES The report of a chemical analysis of certain soup rolls comprising thirteen varieties of soups is insufficient evidence upon which to base a decision as to whether such commodities are enumerated in the tariff act, when such analysisfails to set forth the percentages of the various ingredients in terms which will enable the court to determine whether they fall within the descriptive terms of the paragraph involved. It is not the duty of the court to speculate upon the origin of the constituents outlined in the analysis. United States Customs Court, Third Division Protests 525716-G, etc., against the decision of the collector of customs at the port of New York [Judgment for defendant.] (Decided March 25, 1938) Strauss & Hedges (Fred J. Carter and Howard C. Carter of counsel) for the plaintiffs. Joseph R. Jackson, Assistant Attorney General (Richard E. FitzGibbon, special attorney), for the defendant. Before CLINE, EVANS, and KEEFE, Judges EVANS, Judge: This is an action against the United States in which the plaintiffs seek to recover money claimed to have been collected in excess as customs duties upon importations of soup rolls. Eight protests were consolidated at the hearing and tried together. Duty was assessed at the rate of 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930. In the case of protest 592383-G the commodity was returned as prepared vegetables and in all the other cases as "soups," "soup rolls," or "soup preparations." The pertinent provisions of paragraph 775, supra, are as follows: PAR. 775. * * soups, soup rolls, soup tablets, or cubes, and other soup preparations, pastes, balls, puddings, hash, and all similar forms, composed of vegetables, or of vegetables and meat or fish, or both, not specially provided for, Plaintiffs claim that the commodity is dutiable at 20 per centum ad valorem under paragraph 1558 of the same law as unenumerated manufactured articles. No testimony was produced at the trial but at the request of the plaintiffs' attorneys samples were submitted to the United States laboratory to "determine what they are made of." The result of the analysis has been produced in evidence (Exhibit 14) and is as follows: REPORT The samples are powders packed in rolls having the following compositions: The cream of tomato contains tomato and rice. The yellow pea and bacon, green pea and lentil contain pea and lentil starches respectively. The potato, -oxtail, cream of corn, green kern, celery, cauliflower, asparagus, mushroom, and mock turtle contain very little vegetables or meat; the greater portion of the starch is of cereal origin. It will be noted that with the exception of the matter following the tabulation the analysis is of slight aid in ascertaining whether the commodities involved are composed of "vegetables or meat or fish, or both." Clearly the report does not "determine what they are made of." The question of the dutiability of soup tablets and soup rolls has been before this court and the Court of Customs and Patent Appeals upon various occasions. In the case of United States v. Hess Bros., 23 C. C. P. A. (Customs) 172, T. D. 48026, the court of appeals affirmed an opinion of this court published in T. D. 47526, 67 Treas. Dec. 241. In both the decision of the court of appeals and this court the ingredients in relation to the terms of the statute of the different varieties of soup tablets involved were set forth as they appeared in the analysis of the chemist in evidence therein. The statute above quoted provides for soups in various forms if composed of "vegetables, or of vegetables and meat or fish, or both." It is our understanding that the term "composed of" has reference to the commodities which entered into the preparation of the soups in question. That the presence of such commodities or ingredients may be disclosed by analysis is shown by the decisions cited. It is not the duty of the court to speculate upon the origin of the constituents outlined in the analysis. We are unable to find from the analysis here presented that the plaintiffs have brought themselves within the holding of the courts in the decisions above cited, nor are we able, from such analysis to arrive at a determination of the issue presented. Plaintiffs' claims are therefore overruled. Judgment will be rendered accordingly. It is so ordered. (T. D. 49514) Cheese balls-Unenumerated manufactured articles JULIUS WILE SONS & Co. v. UNITED STATES A commodity consisting of small balls made of two hemispherical baked articles about an inch in diameter, which have been baked before the filling is applied, which filling consists of cheese with added fat (lard) and starch, held dutiable as an unenumerated manufactured article under paragraph 1558, Tariff Act of 1930, at 20 per centum ad valorem, rather than as baked articles under paragraph 733 of the same law. United States Customs Court, Third Division Protest 655580-G against the decision of the collector of customs at the port of New York [Judgment for plaintiffs.] (Decided March 25, 1938) Barnes, Richardson & Colburn (Hadley S. King and Samuel M. Richardson of counsel) for the plaintiffs. Joseph R. Jackson, Assistant Attorney General (Richard E. FitzGibbon, special attorney), for the defendant. Before CLINE, EVANS, and KEEFE, Judges EVANS, Judge: This is an action against the United States in which the plaintiffs seek to recover money claimed to have been collected in excess as customs duties upon an importation of what are described on the invoice as Edam balls imported from Holland. The collector of customs classified the commodity as baked articles and assessed duty at the rate of 30 per centum ad valorem under paragraph 733 of the Tariff Act of 1930. Plaintiffs claim they are properly dutiable as unenumerated manufactured articles at 20 per centum ad valorem under paragraph 1558 of the same law. The Government in its brief contends that the provisions for mixed materials in paragraph 1559 of the same act are applicable. We quote the respective paragraphs as follows: PAR. 733. Biscuits, wafers, cake, cakes, and similar baked articles, and puddings, all the foregoing by whatever name known, whether or not containing chocolate, nuts, fruits, or confectionery of any kind, 30 per centum ad valorem. PAR. 1558. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem. PAR. 1559. * *; and 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. * |