(T. D. 42091) Vegetable oil Appeal directed from the decision of the United States Customs Court (T. D. 42000) relative to the classification of vegetable oil consisting of 95 per cent linseed oil and 5 per cent soya-bean oil TREASURY DEPARTMENT, March 31, 1927. SIR: The department is in receipt of your letter of the 22d instant, relative to the decision of the United States Customs Court (T. D. 42000), holding that vegetable oil consisting of 95 per cent linseed oil and 5 per cent soya-bean oil, which was assessed with duty at the rate of 3 cents per pound under paragraph 54 of the tariff act of 1922 as linseed oil, is properly subject to duty under paragraph 58 of the act as a combination or mixture of vegetable oils. In accordance with your recommendation, you are hereby requested to file, in the name of the Secretary of the Treasury, an application with the United States Court of Customs Appeals for a review of the said decision. Respectfully, ASSISTANT ATTORNEY GENERAL, New York. (T. D. 42092) L. C. ANDREWS, Assistant Secretary. Special marking-Name of maker or purchaser Where imported articles are required to be marked with the name of the maker or purchaser, in addition to the country of origin the bona fide name, or a duly registered trade name under which the maker or purchaser carries on his business, is required-The term "purchaser" means the purchaser in this country by whom or for whose account the articles are imported TREASURY DEPARTMENT, March 15, 1927. To Collectors of Customs and Others Concerned: Certain 10 paragraphs of the tariff act of 1922, namely, 354, 355, 357, 358, 359, 360, 361, 367, 368, and 1455, require that all articles specified therein shall have the name of the maker or purchaser and country of origin die sunk conspicuously and indelibly thereon. Recently there has been submitted to the department on behalf of importers of watch movements a request that trade names be accepted. on such articles in lieu of the actual name of the manufacturer or purchaser. The department has uniformly ruled under the present tariff act and also under the preceding tariff act of 1913 that where the law requires the name of the maker or purchaser on an imported article, the bona fide name is required and a trade name or trade-mark will not be accepted in lieu thereof. In cases, however, where the manufacturer or purchaser regularly carries on his business under a duly registered trade name, such trade name would be regarded as the bona fide name of the manufacturer or purchaser for the purposes of importation. A trade-mark will be accepted only when it includes the actual name of the manufacturer or purchaser or the trade name as specified in the preceding paragraph. This ruling will be applied to all articles which are subject to special marking with the name of the maker or purchaser in addition to the country of origin under any of the paragraphs of the tariff act enumerated above. The term "purchaser" as used in these paragraphs is held to mean the purchaser in the United States by whom or for whose account the articles are imported. (110600-4.) L. C. ANDREWs, Assistant Secretary. (T. D. 42093) Almond substitute Almond substitute consisting of peanuts roasted, shelled, blanched, sliced, and treated with almond oil properly dutiable under paragraph 759, tariff act of 1922 TREASURY DEPARTMENT, April 1, 1927. SIR: The department is in receipt of your letter of the 22d ultimo in regard to the tariff classification of certain almond substitute consisting of peanuts blanched, sliced, and treated with almond oil, and which is similar to the almond substitute the subject of the decision. of the Board of United States General Appraisers (now the United States Customs Court), Abstract 50691, which was assessed with duty at the rate of 3 cents per pound under paragraph 6 of the emergency tariff act, the importing company having claimed in their protest that it was properly dutiable at the rate of 1 cent per pound as nuts of all kinds not specially provided for under paragraph 226 of the tariff act of 1913. The Board of United States General Appraisers in the decision referred to held that the provision for peanuts in paragraph 6 of the emergency tariff act was more specific than the general provision for nuts of all kinds in paragraph 226 of the act of 1913, and accordingly overruled the protest of the importers and affirmed the decision of the collector. You invite attention to the fact that neither of the acts above referred to contained a provision corresponding to paragraph 759 of * the present tariff act for "edible nuts, shelled or unshelled pickled or otherwise prepared or preserved," and in view of this provision you express the opinion that the almond substitute is properly dutiable at the rate of 35 per cent ad valorem under paragraph 759. In support of your position you cite the decision of the United States Court of Customs Appeals (T. D. 41708), holding that certain pistache nuts salted and roasted were dutiable under the provision in paragraph 759 above referred to and not as claimed by the importers in their protest at the rate of 1 cent per pound under the provision in paragraph 755 for pistache nuts. The department for the reasons stated in its letter to you of April 3, 1923, concurred in your opinion that pistache nuts of the character the subject of the court's decision were dutiable at the rate of 35 per cent ad valorem under paragraph 759 of the tariff act and as the specific provision in paragraph 755 for pistache nuts without limitation or qualification is at least as specific as the provision in paragraph 757 for shelled peanuts, it is in accord with the position taken by you that this almond substitute is properly dutiable at the rate of 35 per cent ad valorem under paragraph 759 of the tariff act. You will be governed accordingly. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 42094) L. C. ANDREWS, Assistant Secretary. Foreign currencies-Rates of exchange Rates of exchange certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), tariff act of 1922 TREASURY DEPARTMENT, April 2, 1927. To Collectors of Customs and Others Concerned: The appended table of the values of certain foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c) of the tariff act of 1922 during the period from March 24 to 30, 1927, inclusive, is published for the information of collectors of customs and others concerned. (103512.) L. C. ANDREWs, Assistant Secretary. Values of foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), tariff act of 1922 PERIOD MARCH 24 TO 30, 1927, INCLUSIVE Lamp bases of black and blue glass KOONS, WILSON & CO. ET AL. v. UNITED STATES Lamp bases of black and blue glass, used merely as a support for an electric light bulb and the wires conveying the electric current thereto, are not dutiable as glass illuminating articles at 60 per cent ad valorem under paragraph 218, but at 55 per cent ad valorem under the same paragraph as colored glass articles not specially provided for. United States Customs Court, First Division Protests 110202-G, etc., against the decision of the collectors of customs at the ports of Philadelphia and Chicago [Reversed.] (Decided March 29, 1927) Comstock & Washburn (J. Stuart Tompkins of counsel) for the plaintiffs. Charles D. Lawrence, Assistant Attorney General (Peter A. Abeles, special attorney), for the United States. Before MCCLELLAND, SULLIVAN, and BROWN, Justices SULLIVAN, Justice: The merchandise covered by protests 110202-G and 112627-G is invoiced as "vasen schwarzglas" and "lampchen schwarzglas." It consists of lamp bases composed entirely of black glass. Exhibit 1 is about 12 to 16 inches high. It is vase-shaped, open throughout, without a bottom, made so that a wire can be passed through it to connect with the electric light it is designed to support. Exhibit 2, instead of being open throughout, has a hole drilled in the side through which the wire is passed in order to make it into a lamp. It has been proven that the lamp portion must be attached to these bases in order to complete the lamp, and in their present condition they have nothing to do directly or indirectly with the reflection or refraction of the electric light. The witness testified these bases did not have anything to do directly or indirectly with the artificial illumination "except as a decoration supporting the upper part of the lamp." In protests 63727-G and 85587-G the merchandise was described as "a part of a lamp base." The sample is a hollow colored glass holder between 6 and 7 inches in height, the diameter of the hollow interior being about 11⁄2 inches at the top and 21⁄2 inches at the bottom. There is a hole in the bottom. The witness testified that the purpose of this hole is "to pipe it so that the electric wire will go through." He testified "There is a pipe that goes through it, and then the electric cord." The witness further testified that this article does not have anything to do directly with the illumination; that it is a foundation for holding a lamp. These lamp bases were assessed with duty at 60 per cent ad valorem under the following provision of paragraph 218, act of 1922: ** illuminating articles of every description, including chimneys, globes, shades, and prisms, for use in connection with artificial illumination, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass or paste, or a combination of glass and paste, * * * or They are claimed dutiable under the provision in the same paragraph for "all articles of every description not specially provided for, composed * * of glass, * blown * * * colored" at 55 per cent ad valorem. The merchandise in the case at bar does not pass, reflect, refract, disperse, color, or otherwise affect the light it is designed to support. It is a mere support or receptacle to hold the wire through which the electric current passes to the bulb or lamp supported by it. It is not in itself an illuminating article. If it were not for the opening in the bottom it would pass for a vase such as is used as a receptacle for flowers. If this is an illuminating article, then a glass bottle |