case. They were formerly decided in Abstract 20307 (T. D. 29449), wherein this board, under a misapprehension of the facts, held that certain necklaces and chains composed of beads and valued at less than 11 marks per gross were dutiable as toys at 35 per cent ad valorem under paragraph 418 of the act of 1897, as claimed by the importer in his protests. The chains had been assessed at 60 per cent ad valorem as articles composed in chief value of beads under paragraph 408 of said act. The classification of the necklaces, however, was not in issue, as they had been returned by the collector at 35 per cent ad valorem as toys, the same rate claimed in the protests. On January 29, 1909, the thirtieth day after the above decision of this board, counsel for the United States filed a petition for rehearing, as permitted by section 1, act of May 27, 1908 (35 Stat. L., 403; T. D. 29044), which petition was granted, and, on the same day, the collector of customs at the port of Chicago filed an application for review of the case in the Circuit Court for the Northern District of Illinois. On February 8, 1909, the rehearing was held and the Government's evidence was received subject to the objection of counsel for the importers, who contended that the board was without jurisdiction to proceed with the rehearing by reason of the pending proceedings for review in the Circuit Court. In G. A. 6940 (T. D. 30110) this board rendered an interlocutory decision on the question of jurisdiction, in which permission was requested of the court to withhold the record and continue with the rehearing proceedings, subject to such instruction as the court might see fit to issue. When the question came up in the Circuit Court for the Northern District of Illinois that court handed down a decision (T. D. 30365) holding that by reason of the allowance of the rehearing the appeal was premature and should be dismissed without prejudice. In due time the case has now come before us for a decision on the merits. We hold that the objection made by counsel for the importers to the jurisdiction of the board to take further testimony at the rehearing proceedings on March 3, 1909, was not well taken and overrule the same. The board was given power to grant rehearings by the act of May 27, 1908, which act amended the customs administrative act of June 10, 1890. The law states that the decision of the board shall be final, except in case of an application for review in the circuit courts, and provides as follows: Provided, however, That the board of three general appraisers, or a majority of them, who decided the case may, upon motion of either party, within thirty days next after their decision, and not afterwards, grant a rehearing of said case when, in their opinion, the ends of justice may require it. We hold that the appeal to the Circuit Court was premature. Any appeal to a higher tribunal from a decision of this board must be treated as a nullity if a rehearing of the cause has been granted within the time prescribed by law, whether the appeal be prior or subsequent to the granting of the rehearing. United States ». Gallagher (T. D. 30365); Voorhees . John T. Noye Mfg. Co. (151 U. S., 135); and Kingman. Western Mfg. Co. (170 U. S., 675). The testimony taken on the rehearing clearly establishes that the chains in question are not toys, but are known as "fan chains" and are sold to adults to be worn about the neck or waist for use in carrying fans or other articles of like nature. On the authority of G. A. 6658 (T. D. 28391) and G. A. 7288 (T. D. 31965), we overrule the protests, the collector's decision in each case being affirmed. (T. D. 32005-G. A. 7298.) Collar supporters-Coated-wire articles. Collar supporters made of steel wire covered with and in chief value of silk, bent into a series of open loops and cut into sizes measuring about 2 and 3 inches in length, the ends of the wire being turned back and soldered so as to form a closed loop at each end, in which condition they are ready to be used as supports for women's collars, are properly dutiable as manufactures in chief value of silk at the rate of 50 per cent ad valorem under paragraph 403, tariff act of 1909. United States General Appraisers, New York, November 13, 1911. In the matter of protests 465373, etc., of J. W. Schloss & Co. against the assessment of duty by the collector of customs at the port of New York. Before Board 2 (FISCHER, HOWELL, and COOPER, General Appraisers). HOWELL, General Appraiser: These protests involve certain collar supporters made of thin wire covered with silk. Duty was assessed thereon at the rate of 50 per cent ad valorem as manufactures in chief value of silk under paragraph 403, tariff act of 1909. They are claimed. to be properly dutiable under paragraph 135 of said act either as iron or steel wire covered with silk, or as articles manufactured wholly or in chief value of such wire. They are also claimed to be dutiable as manufactures of metal at the rate of 45 per cent ad valorem under paragraph 199 of said act. The material portion of paragraph 135 reads as follows: Round iron or steel wire, not smaller than number thirteen wire gauge, one cent per pound; smaller than number thirteen and not smaller than number sixteen wire gauge, one and one-fourth cents per pound; smaller than number sixteen wire gauge, one and three-fourths cents per pound: Provided, That all the foregoing shall pay duty at not less than thirty-five per centum ad valorem; all wire composed of iron, steel, or other metal except gold or silver, covered with cotton, silk, or other material, corset clasps, corset steels, dress steels, and all flat wires, and steel in strips, not thicker than number fifteen wire gauge and not exceeding five inches in width, whether in long or short lengths, in coils or otherwise, and whether rolled or drawn through dies or rolls, or otherwise produced, and all other wire not specially provided for in this section, shall pay a duty of not less than thirty-five per centum ad valorem; on iron or steel wire coated by dipping, galvanizing, or similar process with zinc, tin, or other metal, there shall be paid two-tenths of one cent per pound in addition to the rate imposed on the wire of which it is made: Provided further, That articles manufactured wholly or in chief value of any wire or wires provided for in this paragraph shall pay the maximum rate of duty imposed in this section upon any wire used in the manufacture of such articles and in addition thereto one cent per pound: And provided further, That no article made from or composed of wire shall pay a less rate of duty than forty per centum ad valorem. The articles in question are made of silk-covered steel wire, bent into a series of open loops and cut into short lengths, with the ends of the wire turned back and soldered so as to form a closed loop at each end, thus completing the article, which is then ready to be sewed into the inside of a woman's collar as a support to keep the collar upright. The articles are made in sizes of about 2 and 3 inches in length, respectively. Manifestly, these articles are something more than merely covered wire. They are in fact articles made of covered wire, and the second proviso to paragraph 135 prescribes that they "shall pay the maximum rate of duty imposed in this section upon any wire used in the manufacture of such articles and in addition thereto 1 cent per pound,” subject to the further proviso in the paragraph that the rate of duty shall not be less than 40 per cent ad valorem. Our first inquiry then is, what is the rate of duty imposed upon the silk-covered wire of which the articles are made? The importers appear to take it for granted that paragraph 135 provides a rate of 35 per cent ad valorem upon such wire. This, however, is not the case. The only mention of such wire in the paragraph is in the provision that it shall pay a duty of "not less than" 35 per cent ad valorem. This is a provision fixing a minimum rate, but the paragraph fails to fix the primary duty on covered wire, and there is no other provision in the act fixing such duty. Since the paragraph fixes only a minimum rate of duty on articles manufactured wholly or in chief value of wire covered with silk, and as there is no primary rate specified, we must look elsewhere in the statute to find the applicable rate. It is admitted that the silk wound around the wire is the component material of chief value, and, as we do not find the articles elsewhere more specifically provided for, we hold that they are properly dutiable as manufactures of silk, as assessed. The protests are accordingly overruled, and the decision of the collector in each case is affirmed. 7680-VOL 21-11- -33 (T. D. 32006.) Abstracts of decisions of the Board of General Appraisers. Board 1.-Sharretts, McClelland, and Chamberlain. Board 2.-Fischer, Howell, and Cooper. Board 3.-Waite, Somerville, and Hay. BEFORE BOARD 1, NOVEMBER 8, 1911. No. 27077.-BOTTLES-JARS-CHEMICAL GLASSWARE.-Protests 334885, etc., of Bausch & Lomb Optical Co. (Rochester). Opinion by Sharretts, G. A. Glass bottles or flasks and jars, and articles of blown glass combined with molded glass parts, classified as glass bottles and blown glassware under paragraph 100, tariff act of 1897, were claimed to be dutiable as molded glass bottles and jars (par. 99) and manufactures of glass (par. 112). Protests sustained. No. 27078.-PROTESTS OVERRULED.-Protests 152638, etc., of Malhami & Son et al., protests 407509, etc., of Louis Metzger & Co. et al., and protests 244631, etc., of W. R. Noe et al. (New York). Opinions by Sharretts, G. A. Protests overruled for want of merit. No. 27079.—Fur Skins, Dressed-BEAVER STRIPS.--Protests 513802, etc., of H. D. Fertel et al. (New York). Opinion by McClelland, G. A. Protests sustained as to furs dressed on the skin and beaver strips. G. A. 7063 (T. D. 30765) and G. A. 7109 (T. D. 30990) followed. No. 27080.-FEATHER ARTICLES.-Protests 262261, etc., of Germain, Hoffbauer & Helm Co. (New York). Opinion by McClelland, G. A. Feather articles in part of metal classified as ornamental feathers under paragraph 425, tariff act of 1897, were held dutiable as manufactures in part of metal (par. 193). Protests sustained in part. No. 27081.-PROTESTS OVERRULED.-Protests 494843, etc., of Dattelbaum Bros. et al., and protest 517592 of Knauth, Nachod & Kuhne (New York). Opinions by McClelland, G. A. Protests overruled for want of merit. No. 27082.-FRESH-WATER FISH.-Protest 511173 of G. E. Clark (Pembina). Opinion by Chamberlain, G. A. Fresh-water fish were held dutiable under paragraph 271, tariff act of 1909, as fresh-water fish, as claimed by the importer, rather than as fish in packages of less than one-half barrel (par. 270), as assessed. No. 27083.-ARTICLES OF PERSONAL ADORNMENT-GUN - METAL MESH BAGSPURSES MATCH BOXES-SMOKERS' ARTICLES.-Protests 420519, etc., of Emrich, King & Schorsch (New York). Opinion by Chamberlain, G. A. Protests sustained as to gun-metal mesh bags, purses, match boxes, chains, and smokers' articles. G. A. 7129 (T. D. 31089) and G. A. 7102 (T. D. 30942) followed. No. 27084.-PROTESTS OVERRULED.-Protest 515828 of Roessler & Hasslacher Chemical Co. (Newport News), and protest 508488 of P. E. Anderson & Co. (New York). Opinions by Chamberlain, G. A. Protests overruled for want of merit. BEFORE BOARD 2, NOVEMBER 8, 1911. No. 27085.-SUPERCALENDERED AND EMBOSSED GREASE-PROOF PAPER.-Protest 517692 of M. Kaber & Son Co. (Cleveland). Opinion by Fischer, G. A. Protest sustained as to supercalendered and embossed grease-proof paper. G. A. 7136 (T. D. 31133) followed. No. 27086.-CYLINDRICAL METAL CONTAINERS.-Protests 422266, etc., of Braun Chemical Co. et al. (Los Angeles), protests 478869, etc., of Balfour, Guthrie & Co. et al. (Portland, Oreg.), and protests 486709, etc., of Atkins, Kroll & Co. et al. (San Francisco). Opinions by Fischer, G. A. Protests sustained as to cylindrical metal containers holding oil of lemon, caustic potash, chloride of lime, carbolic-acid crystals, biturine solution, caustic soda, bleaching powder, chloride of calcium, chloride of magnesium, and sheep dip. United States v. Garramone (T. D. 31577), United States v. Braun (T. D. 31596), and Abstract 26595 (T. D. 31866) follo e. No. 27087.-BOOKS IN, FOREIGN LANGUAGES-DIARIES.-Protests 489777, etc., of Bunrindo Book Store (Los Angeles). * * * * * Japanese diaries classified as books not specially provided for under paragraph 416, "books tariff act of 1909, were claimed to be free of duty as printed chiefly in languages other than English" (par. 518). Protests sustained. FISCHER, General Appraiser: * The books are diaries, and pages for the days of the week in each month are reserved for the registering of daily duties, events, etc. Considerable printed matter, all of which is exclusively in the Japanese language, is present in the books, and we believe that they fairly fall within the provisions of paragraph 518. Note ruling in G. A. 5450 (T. D. 24735). The fact that the books have blank pages for the purpose of recording memoranda, in addition to the printed text, would not, in our opinion, warrant their exclusion from the paragraph providing for books printed in a foreign language. No. 27088.-STAMPED STEEL SHAPES.-Protests 522932, etc., of Ignaz Botstiber (New York). Opinion by Fischer, G. A. Stamped steel shapes classified as manufactures of metal under paragraph 199, tariff act of 1909, were held dutiable as stamped shapes (par. 131), as claimed by the importer. No. 27089.-PROTESTS Overruled.-Protest 361199–28937 of G. W. Sheldon & Co. (Chicago), and protests 346413, etc., of F. L. Smidth & Co. et al. (New York). Opinions by Fischer, G. A. Protests overruled for want of merit. No. 27090.-PROTESTS OVERRULED.-Protests 415747, etc., of R. Pierson & Co. et al. (St. Louis). Opinion by Howell, G. A. Protests overruled for want of merit. No. 27091.-PROTESTS OVERRULED.-Protests 506244-37924, etc., of Carson, Pirie, Scott & Co. et al. (Chicago). Opinions by Cooper, G. A. Protests overruled for want of merit. BEFORE BOARD 3, NOVEMBER 8, 1911. No. 27092.-Crushed PRUNES-JELLY-PRESERVED FRUITS.-Protests 281947, etc., of Meyer & Lange et al. (New York, Chicago, and Cleveland). WAITE, General Appraiser: The commodity in question is the pulp of the prune, being produced by boiling dried prunes, removing the pits, and reducing the residue |