LETTER OF INSTRUCTION TREASURY Department, OFFICE OF THE SECRETARY, Washington, D. C., December 31, 1931. The following instructions are published for the information and guidance of customs officers and others concerned: 1. Decisions of the United States Customs Court adverse to the Government will, if not appealed from, take effect 60 days after their respective dates, except that decisions based on protests filed in Alaska and in the insular and other outside possessions of the United States will take effect 90 days after their respective dates, in accordance with section 198 of an act entitled, "An act to codify, revise, and amend the laws relating to the judiciary," approved March 3, 1911. Entries covering the merchandise the subject of such decisions will be reliquidated in harmony therewith at the expiration of the period mentioned, except that entries covering merchandise the subject of decisions of said court which follow a given decision of the Court of Customs and Patent Appeals involving the same issue will be reliquidated immediately upon receipt of orders from the United States Customs Court. 2. Entries the subject of protests which have not been forwarded to the United States Customs Court, and which are covered in principle by a given decision of the Court of Customs and Patent Appeals, will be reliquidated in harmony with the said decision after 30 days have elapsed from the date thereof. 3. Unliquidated entries which involve issues covered by a given decision of the Court of Customs and Patent Appeals, and which would in ordinary course be liquidated within 30 days after the rendering of such decision, will be suspended until 30 days have elapsed from the date of such decision, and will then be liquidated in accordance with the principle laid down by the court. 4. In the absence of specific instructions from the department to the contrary, decisions of the United States Customs Court adverse to the Government, if appealed from by the department, will not result in any change of practice prior to the decision of the appeal by the Court of Customs and Patent Appeals. (III) IV 5. Decisions of the Court of Customs and Patent Appeals adverse to the Government will become effective upon the issuing of orders by the United States Customs Court pursuant to the mandates of the Court of Customs and Patent Appeals. Entries covering the merchandise the subject of such decisions will be reliquidated only upon receipt of such orders. A. W. MELLON, Secretary of the Treasury. CUSTOMS (T. D. 44987) Marking of unusual containers Only unusual containers of imported products (as defined in section 504 of the tariff act) required to be marked to indicate their own origin, in addition to the origin of the contents-T. D. 44370-4 and T. D. 44510 amended TREASURY DEPARTMENT, OFFICE OF THF COMMISSIONER OF CUSTOMS, COLLECTOR OF CUSTOMS, New York. SIR: Reference is made to your letter cf.February 4, 1931, and subsequent correspondence, in regard to the requirement of T. D. 443704 and T. D. 44510 that drums of imported products must be marked to indicate the origin of the drums themselves, in addition to the origin of their contents. The matter has been carefully considered in the light of the practical application of the ruling and the conclusion reached that drums of imported merchandise should not be required to be marked to indicate their own origin, in addition to the origin of their contents, just because they are specially dutiable as such, when containers subject to the ad valorem duties applied to their contents are not required to be so marked. It is impracticable, of course, to require filled containers of every kind to be marked to show their own origin, in addition to the origin of their contents. In this connection the bureau notes you are now of the opinion that the ruling in T. D. 44370-4 should be applied only to such drums as are considered unusual containers. The bureau is of the same opinion, and accordingly T. D. 44370-4 and T. D. 44510 are hereby amended so as to require only unusual containers of imported products (within the meaning of section 504 of the tariff act) to be marked to indicate the origin of the containers themselves, in addition to the origin of their contents. In regard to other drums and containers, you will follow the practice which obtained prior to the promulgation of the ruling published in T. D. 44370-4 of requiring such drums and containers of imported merchandise to be marked to show only the origin of their contents. So far as a change of practice is involved with respect to the marking of unusual containers, this ruling should not be applied until 66458-31-VOL 601 1 after a period of 60 days following the date of its publication in the weekly TREASURY DECISIONS. Appeal taken from decision of the United States Customs Court (T. D. 44823) in regard to the classification of certain kaoliang TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, ASSISTANT ATTORNEY GENERAL, New York. Washington, D. C. SIR: Receipt is acknowledged of your letter of June 15, 1931, inviting attention to the decision of the United States Customs Court (T. D. 44823) in which it was held that kiln-dried Manchurian kaoliang, or Indian millet seed, which had been assessed with duty at 20 per cent ad valorem under paragraph 1459 of the tariff act of 1922, was properly free of duty under paragraph 1622 of the said act as a crude or unmanufactured vegetable substance. Your action in filing, in the name of the Secretary of the Treasury, a petition with the United States Court of Customs and Patent Appeals for a review of this decision is hereby approved. Respectfully, Approved June 24, 1931: FERRY K. HEATH, F. X. A. EBLE, Commissioner of Customs. Acting Secretary of the Treasury. (T. D. 44989) Common carrier Discontinuance of common-carrier bond of D. T. Sheridan, trading as Sheridan & Co., Philadelphia, Pa. TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, Washington, D. C., June 26, 1931. COLLECTOR OF CUSTOMS, Philadelphia, Pa. SIR: The bureau refers to your letter of June 19, 1931, transmitting an application by D. T. Sheridan, trading as Sheridan & Co., Phila |