Opinion by McCLELLAND, J. On the authority of Abstract 51478 the claim for free entry under paragraph 1606 was sustained.

No. 2778.-Protest 198504-G of M. H. Rogers, Inc. (New York).

TAPESTRIES.-Tapestries for armchairs composed wholly or in chief value of wool classified at 50 per cent ad valorem under paragraph 1119, tariff act of 1922, are claimed dutiable under paragraph 909, 921, 1012, or 1021.

Opinion by BROWN, J. On the authority of Downing v. United States (6 Ct. Cust. Appls. 447; T. D. 35984) and Abstract 47098 the tapestries in question were held dutiable as Jacquard woven upholstery cloths at 45 per cent under paragraph 909.

No. 2779.-Protest 939068 of Kaufmann's The Big Store (Pittsburgh).

ORIENTAL RUGS.-Oriental rugs classified at 50 per cent ad valorem under paragraph 300, tariff act of 1913, are claimed dutiable at 20 per cent under paragraph 302.

Opinion by Brown, J. On the record presented the protest was overruled.

BEFORE THE SECOND DIVISION, APRIL 19, 1927

No. 2780.-Protest 106079-G of Strachan Shipping Co. (Tampa).

PATTERNS FOR POWER DUSTING MACHINE.-Patterns made of iron for power dusting machines classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed entitled to free entry as an agricultural implement under paragraph 1504.

Opinion by FISCHER, Ch. J. The record not supporting the claim the protest was overruled.

No. 2781.-Protest 107027-G of the Styx Co. (San Francisco).

MANUFACTURES OF PAPER.-Merchandise invoiced as duplicator stencil paper, classified at 35 per cent ad valorem under paragraph 1310, tariff act of 1922, is claimed dutiable at 15 per cent ad valorem and 5 cents per pound under paragraph 1305.

Opinion by FISCHER, Ch. J. The samples disclosed that these articles are not merely paper, but are paper articles. They were therefore held properly classified. No. 2782.-Protest 135552-G of American Express Co. (Boston).

CARDBOARD FOLDERS-GIFT CARDS.-Folders made of cardboard on the outside of which is printed an etching signed by the artist and having a greeting printed on the inside after importation, classified at 30 per cent ad valorem under paragraph 1310, tariff act of 1922, are claimed free of duty under paragraph 1704 or dutiable at 20 per cent under paragraph 1449.

Opinion by FISCHER, Ch. J. The record failing to disclose that the articles are works of art the protest was overruled.

No. 2783.-Protests 190422-G, etc., of Fuld & Co. et al. (New York and Seattle). LITHOGRAPHIC PRINTS-GREETING CARDS.-Valentines classified as greeting cards under paragraph 1310, tariff act of 1922, are claimed dutiable as lithographic prints at 101⁄2 or 11 cents per pound under paragraph 1306.

Opinion by FISCHER, Ch. J. On the stipulated facts the valentines in question were held dutiable under paragraph 1306 as claimed. Abstract 319 followed. No. 2784.-Protest 167596-G of Alfred Dunhill of London (New York).

SAFETY RAZOR SETS.-The plaintiff here challenges the correctness of the apportionment of values made by the appraiser of certain gold and silver plated safety razor sets.

Opinion by FISCHER, Ch. J. On the record presented the protest was sustained.

No. 2785.-Protest 153310-G of A. Schulder & Sons (New York). SEWING MACHINE PARTS.-Sewing machine parts classified at 30 per cent ad valorem under paragraph 372, tariff act of 1922, are claimed dutiable at 15 per cent under the same paragraph.

Opinion by FISCHER, Ch. J. It was not denied that these parts are shuttles for sewing machines. They were therefore held properly classified at 30 per cent under paragraph 372.

No. 2786.-Protests 136876-G, etc., of Globe Shipping Co. (New York).

LUNCH KITS CONTAINING THERMOS BOTTLES ENTIRETIES.-So-called lunch kits consisting of a metal box in the lid of which is strapped a vacuum bottle classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, and the bottles at 15 or 30 cents each and 45 per cent ad valorem under paragraph 1455 are claimed dutiable as entireties under paragraph 399.

Opinion by FISCHER, Ch. J. It was held that the bottles have not lost their tariff identity merely because sold contained in a metal box. On the authority of United States v. Thomsen (9 Ct. Cust. Appls. 223; T. D. 38199) they were held properly classified under paragraph 1455.

No. 2787.-Protest 123501-G/72168 of D. B. Hausen & Sons (Chicago).

CRUCIFIXES.-Metal crucifixes to be used on rosaries, classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable at 15 per cent under paragraph 1446.

Opinion by FISCHER, Ch. J. On the authority of Benziger v. United States (14 Ct. Cust. Appls. —; T. D. 41883) the crucifixes in question were held properly classified under paragraph 399.

No. 2788.-Protest 123351-G/72222 of Carson, Pirie, Scott & Co. (Chicago).

SALAD FORKS.-Salad forks composed wholly of galalith classified at 8 cents each and 45 per cent ad valorem under paragraph 355, tariff act of 1922, are claimed dutiable at 40 cents per pound and 25 per cent ad valorem under paragraph 33.

Opinion by FISCHER, Ch. J. The record disclosed that a fork and spoon are imported together attached to a paper card forming a set invoiced as salad servers. The forks in question were held dutiable under paragraph 33 as claimed. No. 2789.-Protest 120979-G of Century Ribbon Mills, Inc. (New York).

LAME.-Lame classified as metal thread at 6 cents per pound and 35 per cent ad valorem is claimed dutiable at 6 cents per pound and 20 per cent ad valorem under paragraph 385, tariff act of 1922.

Opinion by FISCHER, Ch. J. Lame wholly or in chief value of metal was held dutiable at 6 cents per pound and 20 per cent ad valorem under paragraph 385 as claimed.

No. 2790.-Protests 120380-G, etc., of United Fruit Co. (New York).

ENGINE PARTS-MACHINES.-Piston rings, liners, etc., classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable as parts of machines at 30 per cent under paragraph 372.

Opinion by FISCHER, Ch. J. The uncontradicted proof showed the merchandise to be parts of so-called Diesel gas engines. On the authority of Abstract 47891 they were held dutiable at 30 per cent under paragraph 372.

No. 2791.-Protest 115831-G of Steinite Laboratories (St. Louis).

CUT COPPER DETECTORS-MACHINE PARTS.-Cut copper detectors used in conjunction with radio sets classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable as parts of machines at 30 per cent under paragraph 372.

Opinion by FISCHER, Ch. J. It appeared that the detectors are employed as parts of radio sets as a substitute for iron pyrites or galena in crystal sets, the copper

metal in the imported article being coated with a material having a secret formula. On the authority of G. A. 9123 (T. D. 41506) they were held dutiable under paragraph 372 as claimed.

No. 2792.-Protest 115765-G of Odo Shoten (Honolulu).

CHARCOAL STOVES-IRON CASTINGS.-Charcoal stoves classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable as iron castings at 20 per cent under paragraph 327.

Opinion by FISCHER, Ch. J. On the record presented the protest was overruled. No. 2793.-Protests 104784-G, etc., of Scintilla Magneto Co., Inc. (New York). MAGNETO MACHINE PARTS.-Parts of magnetos classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable as machine parts at 30 per cent under paragraph 372.

Opinion by FISCHER, Ch. J. On the authority of Abstract 46415 the magneto parts in question were held dutiable under paragraph 372 as claimed.

No. 2794.-Protest 98511-G of V. J. Boulin (New York).

MACHINE PARTS.-Parts of machines classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable at 30 per cent under paragraph 372.

Opinion by FISCHER, Ch. J. In accordance with the amended report of the appraiser parts of machines were held dutiable at 30 per cent under paragraph 372 as claimed.

No. 2795.-Protest 92731-G of Frank P. Dow & Co., Inc. (Seattle).

ANTIMONY TRAYS, SILVER PLATED.-Antimony trays classified at 60 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable under the same paragraph at only 40 per cent.

Opinion by FISCHER, Ch. J. The Government analyst reported that the trays in question are silver plated. The protest was therefore overruled.

No. 2796.-Protests 92118-G, etc., of The Yamato et al. (Los Angeles).

LACQUERED ARTICLES.-Merchandise classified as articles colored with gold lacquer at 60 per cent ad valorem under paragraph 399, tariff act of 1922, is claimed dutiable as manufactures of wood at 33% per cent under paragraph 410, as manufactures of paper at 35 per cent under paragraph 1313, or as manufactures of papier-mâché at 25 per cent under paragraph 1303.

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Opinion by FISCHER, Ch. J. On the authority of Abstract 47467 lacquered arti cles in chief value of wood were held dutiable at 33 per cent under paragraph 410 and those in chief value of paper at 35 per cent under paragraph 1313. No. 2797.-Protest 82897-G of Happel & McAvoy (New York).

CRIMPING MACHINES.-Crimping machines classified at 40 per cent under paragraph 399, tariff act of 1922, are claimed dutiable as machines not specially provided for at 30 per cent under paragraph 372.

Opinion by FISCHER, Ch. J. The appraiser admitting error in classifying the machines the claim under paragraph 372 was sustained.

No. 2798.-Protests 67464-G, etc., of T. Nevin et al. (New York).

PILL OR TABLEt Making MaCHINES.-Punches, sockets, eyes and dies, parts of pill or tablet making machines, classified at 40 per cent ad valorem under paragraph 399, tariff act of 1922, are claimed dutiable as parts of machines at 30 per cent under paragraph 372.

Opinion by FISCHER, Ch. J. In accordance with stipulation of counsel parts of pill or tablet making machines were held dutiable under paragraph 372 as claimed.

No. 2799.-Protest 44005-G of A. F. Stoeger (New York).

RIFLES.-Mauser sporting rifles classified at $10 each and 45 per cent ad valorem are claimed dutiable at $6 each and 45 per cent ad valorem under the provisions of paragraph 365, tariff act of 1922.

Opinion by FISCHER, Ch. J. On the collector's confession of error in his clas sification the protest was sustained.

No. 2800.-Protest 37800-G of John Reid & Co., Inc. (Seattle).

STEAM ENGINES AND BLOWERS.-Steam engines with blowers attached classified at 15 per cent ad valorem under paragraph 372, tariff act of 1922, and 40 per cent under paragraph 399 are claimed dutiable as entireties under paragraph 372.

Opinion by FISCHER, Ch. J. On the authority of Columbia v. United States (11 Ct. Cust. Appls. 281; T. D. 39085) the steam engines and blowers were held properly classified.

No. 2801.-Protests 11681-G, etc., of Ingo Maddaus (New York).

KNIVES.-Knives and blades intended for use as parts of metal cutting power machines classified at 30 per cent ad valorem under paragraph 372, tariff act of 1922, are claimed dutiable at 20 per cent under paragraph 356.

Opinion by FISCHER, Ch. J. On the authority of G. A. 8971 (T. D. 40814) the knives in question were held dutiable under paragraph 356 as claimed. Protests sustained in part.

No. 2802.-Protest 118755-G of G. Hirsch Sons, Inc. (New York).

TRICOTINE.-Tricotine, a metal thread fabric, classified at 55 per cent ad valorem under paragraph 385, tariff act of 1922, is claimed dutiable at 45 per cent under the same paragraph.

Opinion by FISCHER, Ch. J. On the conceded facts the tricotine in question was held dutiable at 45 per cent under paragraph 385.

No. 2803.—Protests 147372-G, etc., of Wimelbacher & Rice (New York).

COTTON GLOVES.-Cotton gloves classified as embroidered at 75 per cent ad valorem under paragraph 1430, tariff act of 1922, are claimed dutiable under the provisions of paragraph 915.

Opinion by FISCHER, Ch. J. On the authority of Kayser v. Pevny (13 Ct. Cust. Appls. 479; T. D. 41368) the cotton gloves in question were held dutiable under paragraph 915 as claimed.

No. 2804.-Protests 79445-G, etc., of E. A. Sanger et al. (Galveston), protests 148417-G, etc., of Bullocks et al., and protest 99145-G of the May Co. (Los Angeles), and protests 38595-G, etc., of D. E. Schwab Co., Inc. (New York.) EMBROIDERED ARTICLES.-Embroidered articles classified as made in part of lace at 90 per cent ad valorem under paragraph 1430, tariff act of 1922, are claimed dutiable at 75 per cent under the same paragraph.

Opinions by FISCHER, Ch. J. On the authority of Pustet v. United States (13 Ct. Cust. Appls. 530; T. D. 41396) the embroidered articles in question were held dutiable at 75 per cent under paragraph 1430.

DECISIONS ON APPLICATIONS FOR REHEARING

APRIL 13, 1927

No. 2805.—PEARLS, STRUNG.-Protest 78362-G of H. Nordlinger's Sons. Abstract 2216. Rehearing denied.

No. 2806.-REMISSION-TIMELINESS OF PETITION.-Petition 3244-R of Alex. J. Hamrah Co. (Inc.); petitions 3184-R, etc., of M. Brukenfeld; and petition 3146-R of James F. White & Co. (Inc). Abstracts 2402, 2397, and 2406. Rehearings denied.

APRIL 15, 1927

No. 2807.-REMISSION-EVIDENCE.-Petition 3444-R of S. Fuchs & Co. Abstract 2242. Rehearing granted.

No. 2808.-REMISSION-EVIDENCE.-Petition 3389-R of J. T. Steeb & Co. (Inc.). Abstract 2244. Rehearing denied.

BEFORE THE FIRST DIVISION, APRIL 20, 1927

No. 2809.-Protests 133350-G/72346, etc., of Dress Well Accessory Co. (Chicago). IMITATION PEARL BEADS.-Imitation pearl beads strung on silver chains classified as jewelry at 80 per cent ad valorem under paragraph 1428, tariff act of 1922, are claimed dutiable at 60 per cent under paragraph 1403, as imitation pearl beads strung or mounted.

Opinion by SULLIVAN, J. The testimony indicating that the merchandise is imitation pearl beads mounted, it was held that paragraph 1403 is more applicable. The protests were therefore sustained. G. A. 9087 (T. D. 41317) cited. No. 2810.-Protest 133281-G/72226 of Carson, Pirie, Scott & Co. (Chicago). STERLING SILVER CLASPS.-Sterling silver clasps, not plated, classified at 80 per cent ad valorem under paragraph 1428, tariff act of 1922, are claimed dutiable at 55 per cent under paragraph 348.

Opinion by SULLIVAN, J. On the authority of United States v. European Watch & Clock Co. (13 Ct. Cust. Appls. 522; T. D. 41393) the protest was sustained.

No. 2811.-Protest 91722-G/68231 of Marshall Field & Co. (Chicago).

TENPINS.-Tenpin sets classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, are claimed dutiable at 30 per cent under paragraph 1402.

Opinion by SULLIVAN, J. On the authority of United States v. Field (12 Ct. Cust. Appls. 543; T. D. 40738) the protest was sustained holding the tenpin sets dutiable under paragraph 1402.

No. 2812.-Protests 85674-G/70207, etc., of Morris, Mann & Reilly (Chicago). CRYSTAL BEADS.-Genuine crystal beads in necklace length on a temporary string without clasps classified at 80 per cent ad valorem under paragraph 1428, tariff act of 1922, are claimed dutiable at 20 per cent under paragraph 1429.

Opinion by SULLIVAN, J. On the authority of G. A. 9113 (T. D. 41470), affirmed in United States v. Wanamaker (14 Ct. Cust. Appls. —; T. D. 41888), the merchandise was held dutiable at 20 per cent under paragraph 1429. No. 2813.-Protest 75115-G/69345 of McCourtney D. G. Co. (Chicago).

CRYSTAL BEADS.-The official sample consists of a complete necklace of rock crystal beads, graduated, strung on strong silk the ends of which are knotted together without a clasp. There is a knot between each bead, and each bead is faceted. They were assessed at 80 per cent ad valorem under paragraph 1428, tariff act of 1922, and are claimed dutiable, among other things, under paragraph 1429 at 20 per cent.

Opinion by SULLIVAN, J. On the record presented the protest was overruled. No. 2814.-Protest 75180-G/69419 of the Boston Store, Inc. (Chicago).

MUSICAL INSTRUMENTS.-Merchandise classified as toys at 70 per cent ad valorem under paragraph 1414, tariff act of 1922, is claimed dutiable as musical instruments at 40 per cent under paragraph 1443.