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pins were recognized by the trade generally and uniformly as toys seems to have been based largely upon the fact that they were used by children for amusement; that they served the purpose of gifts in prize packages sold to children; and that they were handled by dealers in toys and notions. None of the witnesses would say that the imported articles were bought and sold by the trade as toys, and one of them declined to say that they were "a trade and commerce toy." In view of this state of the evidence and of the fact that in previous controversies concerning the dutiability of imitation flowers made of celluloid and attached to metallic pins merchants did not always claim them to be toys (T. D. 14706; T. D. 14938), we do not feel warranted in holding that the importers have proven a commercial designation of the goods with that positiveness, definiteness, and certainty which the decisions seem to require. The judgment of the Circuit Court is affirmed.

(T. D. 31957.)

Tissue-paper fans.

UNITED STATES v. MASON BROS. & Co. (No. 726).

ARTICLES COMPOSED OF TISSUE PAPER.

The proviso to paragraph 410, tariff act of 1909, covers all articles composed of tissue paper, and by providing that such articles shall pay no less rate of duty than that imposed upon the component paper of chief value of which any such article is made, the classification of tissue-paper fans was fixed as proper under that paragraph.-Downing v. United States (141 Fed. Rep. 490; T. D. 26454) distinguished.

United States Court of Customs Appeals, October 12, 1911.

APPEAL from Board of United States General Appraisers, Abstract 26241 (T. D. 31804). [Decision reversed.]

William L. Wemple, Assistant Attorney General (Frank L. Lawrence on the brief), for the United States.

No appearance for appellee.

Before MONTGOMERY, SMITH, BARBER, and MARTIN, Judges.

MONTGOMERY, Presiding Judge, delivered the opinion of the court: The merchandise entered consisted of fans made of tissue paper, and was assessed for duty under paragraph 410 of the tariff act of 1909 as articles composed wholly or in chief value of paper. Relevant portions of paragraph 410 read as follows:

*

Papers commonly known as pound and fifteen per centum ad valorem

tissue paper,

*

five cents per

**: Provided, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made.

The importer contended and the Board of General Appraisers held that the fans in question were dutiable as manufactures of paper not specially provided for. This holding was based upon the decision of the court in Downing v. United States (141 Fed. Rep., 490; T. D. 26454).

An examination of the act of 1897, which was construed in Downing v. United States, discloses that while tissue paper was made dutiable by paragraph 397, there was no provision covering articles composed of tissue paper. That case is therefore no authority to sustain the holding of the board in the present case.

This distinction was evidently overlooked, as it seems perfectly clear that the proviso in question covers all articles composed of tissue paper, and in providing that such articles shall pay no less rate of duty than that imposed upon the component paper of chief value of which such article is made, the language of the act itself fixes the classification for the present importation.

The decision of the Board of General Appraisers is reversed, and the assessment is affirmed.

(T. D. 31958.)

Narrow cotton fabric.

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Narrow cotton fabric invoiced as "cotton machinery belting" dutiable as cotton webbing" under paragraph 349, tariff act of 1909, at the rate of 60 per cent ad valorem.

TREASURY DEPARTMENT, October 26, 1911. SIR: Referring to the department's letter of the 16th instant, relative to the classification of a narrow cotton fabric invoiced as "cotton machinery belting" and assessed with duty at your port as cotton webbing at the rate of 60 per cent ad valorem, under paragraph 349 of the tariff act, I have to advise you that it appears that there is a lack of uniformity in the classification of this merchandise, one port assessing duty thereon as spindle banding at the rate of 10 cents per pound and 15 per cent ad valorem, under paragraph 330 of the said act, while the classification at New York is in harmony with the practice at your port in this regard.

After a careful consideration of this question, the department is of the opinion that this merchandise is properly dutiable as cotton webbing under paragraph 349 at the rate of 60 per cent ad valorem, and your assessment of duty at this rate is accordingly approved. JAMES F. CURTIS, Assistant Secretary.

Respectfully,
(89488.)

COLLECTOR OF CUSTOMS, Cleveland, Ohio.

(T. D. 31959.)

Drawback on pocket mirrors.

Drawback on pocket mirrors manufactured by Whitehead & Hoag, of Newark, N. J., with the use of imported mirror glass.

TREASURY DEPARTMENT, October 26, 1911. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on pocket mirrors manufactured by Whitehead & Hoag, of Newark, N. J., with the use of imported mirror glass.

The allowance shall not exceed for each mirror exported one imported mirror glass of a size corresponding to that appearing in the exported completed article, no allowance being made for wastage.

The manufacturers' sworn statement, dated October 11, 1911, is inclosed herewith for filing in your office.

Respectfully,
(90904)

COLLECTOR OF CUSTOMS, New York.

(T. D. 31960.)

JAMES F. CURTIS,
Assistant Secretary.

Disinfection of glue stock.

TREASURY DEPARTMENT, October 28, 1911.

To officers of the customs and others concerned:

The Secretary of Agriculture advises the department that it has been represented to his departmeut by a delegation of glue manufacturers of this country that the material in which they are particularly interested, so far as the regulations in connection with disinfection are concerned, consists of dry limed fleshings, which material is scraped or shaved from the inner surface of limed hides or hides. which have been subjected to a liming process principally for the purpose of depilation preparatory to tanning.

The Secretary states that it would appear, therefore, that the fleshings removed from the inside of the hides, like the hair which is removed from the outside during this processing, should be exempt from the disinfection requirement as applying to hides of neat cattle. under the provisions of T. D. 30583 and the amendment thereto, T. D. 30913, and he requests that the Secretary of State be asked, in view of the character and treatment of this material, to instruct the American consuls at Madras and other foreign ports at which dry limed fleshings are accumulated or are hereafter offered for shipment, to permit the same to come forward, until further notice, without disin

fection and without certification other than that such shipments consist exclusively of dry limed fleshings. The opinion is expressed, however, by the Secretary of Agriculture that this exemption should not apply to cuttings or trimmings from the edges of hides, or pieces of hides, which represent the hide in its full thickness or entirety, as such cuttings or trimmings should be subject to the same requirements as the hides themselves.

The Secretary of State has this day been requested to instruct the consular officers concerned in accordance with the foregoing.

T. D. 30583 and 30913, of May 2 and September 10, 1910, respectively, are therefore hereby amended accordingly.

JAMES F. CURTIS, Assistant Secretary.

(T. D. 31961.)

Examination of teas.

Method to be used to ascertain artificial coloring or facing matter in tea by chemical analysis. T. D. 31920 of October 16, 1911, amended.

TREASURY DEPARTMENT, October 28, 1911.

SIR: Referring to the department's instructions addressed to you under date of October 16, 1911 (T. D. 31920), in regard to the method to be used to ascertain artificial coloring or facing matter in tea by chemical analysis, I have to inform you that said instructions are hereby amended by the insertion, after the word "sieve," in the ninth line, of the words "The filtrate should be subjected to a centrifugal separation." You will be governed accordingly.

Respectfully,
(61680-3.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 31962.)
Sulphur.

JAMES F. CURTIS,
Assistant Secretary.

Sulphur mined in Hokkaido free of duty under paragraph 686, tariff act of 1909.T. D. 31775 of July 25, 1911, revoked.

TREASURY DEPARTMENT, October 28, 1911. SIR: Referring to the decision of the department of July 25, 1911 (T. D. 31775), that sulphur mined in Hokkaido and exported from Hakodate, Japan, should be assessed with duty as sulphur, refined, at the rate of $1 per ton under paragraph 81 of the tariff act, I have to advise you that, in view of further facts which have been presented to the department since the ruling was promulgated, it is satisfied that

this sulphur, which is roasted in furnaces after being taken from the mines and contains from 90 to 97 per cent of pure sulphur, is not refined within the meaning of said paragraph 81.

T. D. 31775 is accordingly revoked, and you are directed to admit the sulphur referred to free of duty under paragraph 686 of the said act.

The revocation of the department's ruling embodied in T. D. 31775 should not be construed to apply to the so-called Bungo sulphur, which, in the opinion of the department, is dutiable as refined sulphur under paragraph 81 at the rate of $4 per ton.

Respectfully,
(67678.)

COLLECTOR OF CUSTOMS, Portland, Oreg.

(T. D. 31963.)

JAMES F. CURTIS,
Assistant Secretary.

Employment of persons under schedule A, Rule II, clause 3, civil

service rules.

[Circular No. 63.]

TREASURY DEPARTMENT, October 27, 1911.

To officers and employees of the Treasury Department and others concerned:

The appended Executive order is published for your information and observance:

JAMES F. CURTIS, Acting Secretary.

EXECUTIVE ORDER.

Schedule A of positions excepted from examination under Rule II, clause 3, of the civil service rules is hereby amended by substituting for paragraph 6 of Subdivision I, which reads:

"6. Any person receiving not more than $300 per annum compensation for his personal salary, who may lawfully perform his official duties in connection with his private business, such duties requiring only a portion of his time".

the following:

"6. Any person receiving for his personal salary compensation aggregating not more than $300 per annum whose duties require only a portion of his time, or whose services are needed for very brief periods at intervals: Provided, That employment under this provision shall not be for job work such as contemplated in section 4 of Rule VIII. The name of the employee, designation, duties, rate of pay, and place of employment shall be shown in the periodical reports of changes; and in addition, when payment is not at a per annum rate, the total service rendered and the distribution of such service during the year shall be shown in the report of changes at the end of each year or when the employee is separated from the service."

THE WHITE HOUSE, October 14, 1911.

WM. H. TAFT.

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