(T. D. 31978.)

Mushrooms in tins.

CHOY CHONG WOH & CO. ET AL. v. UNITED STATES (No. 595).

MUSHROOMS IN TINS PACKED IN WOODEN CASES.

Mushrooms contained in tins, and inclosed in differing numbers of tins, and in wooden cases, may not be deemed mushrooms, cut, sliced, or dried in undivided packages of a given weight and dutiable as such, but are plainly mushrooms contained in tins and are dutiable per pound, the weight of the immediate coverings included, under the first clause of paragraph 251, tariff act of 1909.-United States v. Yamashita (1 Ct. Cust. Appls., 341; T. D. 31435).

United States Court of Customs Appeals, October 16, 1911.

APPEAL from Board of United States General Appraisers, Abstract 24665 (T. D. 31236). [Decision affirmed.]

Brown & Gerry (James L. Gerry and Allan R. Brown of counsel) for appellants. D. Frank Lloyd, Assistant Attorney General (W. A. Robertson on the brief), for the United States.

cases.

Before MONTGOMERY, SMITH, BARBER, DE VRIES, and MARTIN, Judges. MONTGOMERY, Presiding Judge, delivered the opinion of the court: The appeal covers mushrooms in tins contained in outside wooden Some of the cases contain 20 and others 2 to 4 tins. They were classified for duty at 2 cents per pound, including the weight of the immediate or tin coverings, and are claimed to be dutiable at the same rate excluding the weight of the tins or immediate coverings, both assessment and claim being made under the applicable provisions of paragraph 251 of the tariff act of 1909. That paragraph reads:

251. Beans, peas, mushrooms, and truffles, prepared or preserved, or contained in tins, jars, bottles, or similar packages, two and one-half cents per pound, including the weight of immediate coverings; mushrooms, cut, sliced, or dried, in undivided pack- ̧ ages containing not less than five pounds, two and one-half cents per pound.

The Board of General Appraisers sustained the action of the collector and overruled the protest. From their decision an appeal is taken.

We think the provisions of paragraph 251 are not difficult of interpretation. The first clause of the section imposes a duty alike upon immediate coverings and the contents consisting of beans, peas, and truffles. Whatever the immediate coverings may be, whether tins, jars, bottles, or similar packages, their weight is to be considered in fixing the duty.

The concluding portion of the paragraph relates to mushrooms, cut, sliced, or dried, in undivided packages containing not less than 5 pounds. Clearly mushrooms are provided for in the first portion of

the paragraph, and both the mushrooms and the coverings are dutiable thereunder unless the importation answers to all the conditions of the latter part of the paragraph, namely, mushrooms, cut, sliced, or dried, and in undivided packages containing not less than 5 pounds.

The question is whether packages such as those in question are, within the meaning of this paragraph, undivided packages. We think it very clear that they are not. If it were more doubtful, the fact that the first part of the paragraph makes dutiable the immediate coverings would indicate that the words "undivided packages" relate to importations which do not contain other immediate coverings of the merchandise.

But the word "packages," as used to describe importations, has received a construction by this court in United States v. Yamashita (1 Ct. Cust. Appls., 341; T. D. 31435), which is inconsistent with the contention of the importer here. See also the case of Keith v. State of Alabama (91 Ala., 2).

It must be held that these packages, containing as they did numerous other immediate coverings, do not fall under the last part of the paragraph, but are definitely described in the first portion thereof, and that the decision of the Board of General Appraisers was correct. Affirmed.

(T. D. 31979.)

Regulations for entry of merchandise for exhibition at expositions to to be held by the Merchants and Manufacturers' Exchange of New York.

TREASURY DEPARTMENT, October 30, 1911.

To all officers of the customs and others concerned:

Attention is invited to the provisions of the act of Congress approved March 4, 1911, for the free entry of articles imported for exhibition at expositions to be held at New York during the years 1911 and 1912 by the Merchants and Manufacturers' Exchange of New York, which act reads as follows:

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all articles which shall be imported from foreign countries for the sole purpose of exhibition at expositions of the arts, sciences, and industries and products of the soil, mine, and sea, to be held in expositions to be held in nineteen hundred and eleven and nineteen hundred and twelve by the Merchants and Manufacturers' Exchange of New York, in the buildings in the city of New York owned or controlled by the Merchants and Manufacturers' Exchange, a corporation organized under the laws of the State of New York, upon which there shall be a

tariff or customs duty, shall be admitted free of the payment of such duty, customs, fees, or charges, under such regulations as the Secretary of the Treasury shall prescribe; but it shall be lawful at any time during the exposition to sell, for delivery at the close thereof, any goods or property imported for and actually on exhibition in the exposition buildings, subject to such regulations for the security of the revenue and for the collection of import duties as the Secretary of the Treasury may prescribe: Provided, That all such articles when sold or withdrawn for consumption or use in the United States shall be subject to the duty, if any, imposed upon such articles by the revenue laws in force at the date of withdrawal; and on articles which shall have suffered diminution or deterioration from incidental handling and necessary exposure the duty, if paid, shall be assessed according to the appraised value at the time of withdrawal for consumption or use; and the penalties prescribed by law shall be enforced against any person guilty of any illegal sale or withdrawal: Provided further, That nothing in this section contained shall be construed as an invitation, express or implied, from the Government of the United States to any foreign government, state, municipality, corporation, partnership, or individual to import any such articles for the purpose of exhibition at the said exposition.

SEC. 2. That the Secretary of the Treasury may, in his discretion, extend the time of the expositions for a period not exceeding six months after December thirty-first, nineteen hundred and twelve.

The following regulations are hereby prescribed to carry the provisions of said act into effect:

1. All packages containing imported merchandise intended for such expositions shall be plainly marked "Merchants and Manufacturers' Exchange Exposition" and shall bear separate serial numbers.

2. All importations intended for such expositions and valued at more than $100 must be covered by consular invoices certified before an American consul. Such invoices should contain an itemized statement of the contents of each case or package and should show that the merchandise covered thereby is destined to the port of New York and is intended for exhibition purposes at the said expositions.

3. Prior to the entry of any merchandise hereunder the Merchants and Manufacturers' Exchange of New York shall give to the collector of customs of New York a bond in the penal sum of $100,000 conditioned for the payment of all lawful duties upon any imported merchandise admitted free of duty hereunder, which is not duly entered, within 30 days after the close of such exposition, for consumption, for warehouse, or for exportation.

4. The collector of customs at New York will detail an acting deputy collector and inspector of customs to act as his representative at said expositions and shall station inside the exposition buildings during the expositions to be held as many additional customs officers and employees as may be necessary to properly protect the revenue.

5. Merchandise so intended for exhibition purposes at the said expositions arriving at ports other than the port of New York should be entered for immediate transportation without appraisement to the latter port in the manner provided by the general customs regulations.

6. Upon the arrival of such merchandise at the port of New York the same should be entered on a special form of entry to ead substantially as follows:

Entry No.-.

ENTRY FOR EXHIBITION.

on the

Entry of merchandise imported at the port of New York by — in the S. S. from under the act of March 4, 1911.

day of

191-, for exhibition purposes

Marks. Numbers.

Packages and contents.

Invoice

Quantity. value.

Importer.

7. Upon such entry being made the collector will, with the concurrence of the naval officer, issue a special permit for the transfer of the merchandise covered thereby to the buildings in which the said exposition is to be held. Upon the receipt of the merchandise at such buildings the same will be given a tentative appraisement prior to the placing of such merchandise on exhibition. Such appraisement shall be for the sole purpose of ascertaining definitely the dutiable value of any article not accounted for within 30 days after the close of the exposition. All imported merchandise so received in such buildings shall be kept segregated from domestic merchandise and imported duty-paid merchandise and shall not be removed from the exposition buildings during the continuance of such exposition except upon a withdrawal thereof for exportation, which may be made at any time during the progress of the exposition.

8. If for any reason any exhibitor should not desire merchandise consigned to him to be delivered immediately upon its arrival to such exposition buildings, he should so indicate to the collector in writing, who will cause such merchandise to be placed in a bonded warehouse under a "general order permit" at the exhibitor's expense, and such merchandise may be entered at any time within one year thereafter for exhibition, as berein provided, for the payment of duty, for warehouse, or for exportation.

9. The whole or any part of the merchandise covered by any invoice or entry may be sold at any time during the exposition, but no withdrawal thereof for warehouse or consumption shall be made until after the close of such exposition. Merchandise so entered for exhibition purposes, as hereinbefore provided and for which no withdrawal for exportation has been previously made, must be promptly entered at the close of the said exposition for consumption, for warehouse, or for exportation, and upon such entry the merchandise shall be appraised and due allowance made for diminution or deterioration

by reason of exposure or incidental handling. Merchandise not so entered within 30 days after the close of such exposition will be sent to general order stores as unclaimed, and if remaining in such stores for a period of one year will be sold under the provisions of section 2973 of the Revised Statutes. If such merchandise be entered for warehouse upon the close of such exposition, the same must be withdrawn for consumption or for exportation within three years from the date of original importation thereof, in accordance with the provisions of section 2971 of the Revised Statutes, and if not withdrawn. within such time the same will be treated as abandoned to the Government.

JAMES F. CURTIS, Assistant Secretary.

(T. D. 31980.)

Drawback on rubber cloths.

Drawback on rubber cloths manufactured by L. J. Mutty Co., of Boston, Mass., with the use of imported cotton, silk, woolen, and mohair cloths.

TREASURY DEPARTMENT, October 30, 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 rubber cloths manufactured by L. J. Mutty Co., of Boston, Mass., with the use of imported cotton, silk, woolen and mohair cloths.

The allowance shall not exceed the net yardage exported, with an llowance to compensate for shrinkage, not in excess of 2 per cent of the exported quantity.

The manufacturers' sworn statement, dated October 16, 1911, is inclosed herewith for filing in your office.

Buffalo hides should be disinfected the same as hides of neat cattle.

TREASURY DEPARTMENT, November 2, 1911. SIR: The department has received a letter from Messrs. E. L. Garvin & Co. requesting that you be informed whether or not disinfection certificates are required for buffalo hides.

Upon reference of the question to the Secretary of Agriculture, that officer advises the department that all buffalo hides should be