DECISIONS UNDER THE ACT OF 1909. Barley Screenings.-So-called barley screenings assessed as barley under paragraph 230 were claimed dutiable under paragraph 480. The collector in his liquidation seems to have separated the foreign substance from the barley in some of the cases. If he saw fit to do so, we are not disposed to find fault with his action. We are satisfied, however, that his conclusion is right with reference to that which he has assessed as barley.-Ab. 34075 (T. D. 33872). 1913 190. Barley, pearled, patent, or hulled, 1 cent per pound. 1890 253. Barley malt, 45 cents per bushel of thirty-four pounds. 1883 262. Barley malt, per bushel of thirty-four pounds, 20 cents. DECISIONS UNDER THE ACT OF 1909. Farb-Malz and Carmel-Malz properly dutiable as barley malt at the rate of 45 cents per bushel under paragraph 231.-Dept. Order (T. D. 33271). 1913 1909 1897 1894 190. Barley, pearled, patent, or hulled, 1 cent per pound. * * * pearled, patent, or hulled, 30 per centum ad 1890 254. Barley, pearled, patent, or hulled, 2 cents per pound. 261. Barley, pearled, patent, or hulled, one-half cent per pound. 191. Macaroni, vermicelli, and all similar preparations, 1 cent per pound. 1883 1913 1909 1897 1894 1890 237. Macaroni, vermicelli, and all similar preparations, 14 cents per pound. 229. Macaroni, vermicelli, and all similar preparations, 1 cents per pound. 192. Macaroni, vermicelli, and all similar preparations, 20 per centum ad valorem. 258. Macaroni, vermicelli, and all similar preparations, 2 cents per pound. 1883 735. Marcaroni and vermicelli. (Free.) DECISIONS UNDER THE ACT OF 1909. Shirataki classified as vermicelli under paragraph 237 was claimed dutiable as a nonenumerated manufactured article (par. 480). Protest overruled.— Ab. 32518 (T. D. 33474). 192. Oats, 6 cents per bushel of thirty-two pounds; oatmeal and 1913 rolled oats, 30 cents per one hundred pounds; oat hulls, 8 cents per one hundred pounds. 238. Oats, 15 cents per bushel. 1909 239. Oatmeal and rolled oats, 1 cent per pound; oat hulls, 10 cents per hundred pounds. 1897 { 230. Oats, 15 cents per bushel. 231. Oatmeal and rolled oats, 1 cent per pound; oat hulls, 10 cents per hundred pounds. Oats, Scorched and Smoked.-Oats, scorched and smoked, classified under paragraph 192, are claimed dutiable as nonenumerated articles under paragraph 385. Protests unsupported; overruled. Schade v. U. S. (5 Ct. Cust. Appls., 465; T. D. 35002) and Atwood v. U. S. (5 Ct. Cust. Appls., 472; T. D. 35004) noted.-Ab. 38882. DECISIONS UNDER THE ACT OF 1909. Bran.-Protests sustained claiming bran dutiable by similitude under paragraph 239.-Ab. 33001 (T. D. 33594). Oat Hulls.-Merchandise composed of 60 per cent reground oat hulls, 40 per cent mill feed, and sweepings of the mill, all ground together, and classified as an unenumerated manufactured article under paragraph 480, was held dutiable as oat hulls (par. 239). U. S. v. McGettrick (139 Fed. Rep., 304; T. D. 26596).—Ab. 26479 (T. D. 31851). Oat Screenings.-They consist of some oats, some oat chaff or hulls, and various other foreign seeds. Oat hulls are a distinct and separate commodity, well known in the commercial world, and consist of hulls and particles of the kernel produced as a byproduct in the manufacture of oatmeal or some other advanced product of oats. The commodity before us is and must be separated from the oats before they arrive at the point where oat hulls are produced. We sustain the protests authorizing the assessment of duty at 10 per cent ad valorem under paragraph 480.-Ab. 34090 (T. D. 33090). DECISIONS UNDER THE ACT OF 1897. Oat Hulls.-So-called oatmeal feed, a by-product in the manufacture of oatmeal, consisting of the hulls broken in the process of removal from the oats, is dutiable as "oat hulls" under paragraph 231.-U. S. v. McGettrick (C. C.), T. D. 26596; (G. A. 5656), T. D. 25235 and Ab. 1449 (T. D. 25312) reversed. Oat By-Products.-So-called "oat feed," "oatmeal feed," or ground oat hulls," consisting of a by-product in the manufacture of table cereals, made up of oat hulls or particles of oat hulls mixed with meal, dust, screenings, and other refuse, and which is used for feeding cattle, is dutiable as "oat hulls," under paragraph 231, and not as an unenumerated manufactured article under section 6. U. S. v. McGettrick (T. D. 26596) followed.-T. D. 26836 (G. A. 6194). Oats Without Germinating Quality.-The importation in question, which was classified as "oats" under paragraph 230, was claimed to be dutiable under section 6 (unenumerated articles). Protest overruled.-Ab. 22590 (T. D. 30294). DECISIONS UNDER THE ACT OF 1894. Oat Chaff is free as a crude vegetable substance and is not dutiable as a nonenumerated article. These were ground oat hulls.-T. D. 16228 (G. A. DECISIONS UNDER THE ACT OF 1890. Oat Hulls. We find as a matter of fact that the oat hulls in question are a vegetable substance produced in the form of a refuse or chaff in the process of removing the oat seed from the outer covering. They are nowhere more specifically enumerated in the tariff act of 1890 than by the descriptive term of a vegetable substance unmanufactured.—T. D. 15399 (G. A. 2793). 1913 1909 1897 1894 1890 1883 193. Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, five-eighths of 1 cent per pound; rice flour, and rice meal, and rice broken which will pass through a number twelve sieve of a kind prescribed by the Secretary of the Treasury, one-fourth cent per pound; paddy, or rice having the outer hull on, three-eighths of 1 cent per pound. 240. Rice, cleaned, 2 cents per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, 1 cents per pound; rice flour, and rice meal, and rice broken which will pass through a number twelve wire sieve of a kind prescribed by the Secretary of the Treasury, one-fourth of 1 cent per pound; paddy, or rice having the outer hull on, three-fourths of 1 cent per pound. 232. Rice, cleaned, 2 cents per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, 11 cents per pound; rice flour, and rice meal, and rice broken which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of 1 cent per pound; paddy, or rice having the outer hull on, three-fourths of 1 cent per pound. 193. Rice, cleaned, 14 cents per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, eight-tenths of 1 cent per pound; rice flour and rice meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, onefourth of 1 cent per pound; paddy, or rice having the outer hull on, three-fourths of 1 cent per pound. 261. Rice, cleaned, 2 cents per pound; uncleaned rice, 1 cents per pound; paddy, three-fourths of 1 cent per pound; rice flour, rice meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of 1 cent per pound. 270. Rice, cleaned, 2 cents per pound; uncleaned, 1 cents per pound. 271. Paddy, 13 cents per pound. 272. Rice flour and rice meal, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. 66 Mixture of Goods.-When two classes of goods, cargo rice No. 1," and "rough rice," subject to different rates of duty, are imported in a mixed condition, but are capable of separation with reasonable accuracy, the importer may separate them, and the result of such separation introduced as evidence before the board will be used as the basis of a finding by the board.-T. D. 34843 (G. A. 7616). DECISIONS UNDER THE ACT OF 1897. Broken Rice.-In the case at bar there may have been insufficient samples before the court below, thus making it difficult, if not impossible, to determine with precision just what proportion of the consignment of broken rice was dutiable at a higher rate and what at a lower rate, yet the court was able to reach and did reach a conclusion substantially correct and its judgment is accordingly affirmed. U. S. v. Ranlett (172 U. S., 133).-U. S. v. Seattle Brewing & Malting Co. (Ct. Cust. Appls.), T. D. 31454; T. D. 30341 (C. C.) affirmed; G. A. Abs. 13152 (T. D. 27674) and 14032 (T. D. 27824) reversed. In construing the provision in paragraph 232 for "rice broken which will pass through a sieve known commercially as number twelve wire sieve," Held that, there being several different styles of sieves of this designation, with meshes of different capacity, it was legal for the Secretary of the Treasury to select one of them for the use of customs officers, even though not the kind most favorable to the importers, and that broken rice which would not pass through such sieve, though it would through another kind known commercially as number twelve wire sieve," is not within the above provision.-Wakem v. U. S. (C. C.), T. D. 27395; (G. A. 5350) T. D. 24492 reversed. 66 Rice Flour.-Ground rice in the form of a flour, known as rice flour, is dutiable at one-fourth of 1 cent per pound, under the provision for "rice flour" in paragraph 232, and not, even if suitable for such use, at 14 cents per pound under paragraph 285 as a preparation "fit for use as starch." Chew Hing Lung v. Wise (20 Sup. Ct. Rep., 320); In re Shallus (G. A. 4661) followed.T. D. 22229 (G. A. 4709). Seed Rice dutiable as paddy at three-fourths of 1 cent per pound, under paragraph 232.-T. D. 21082 (G. A. 4429). DECISIONS UNDER THE ACT OF 1894. Brown Rice.-The article known as "brown Japan rice," with the outer hull of "paddy " removed, and which consists of rice with the inner or yellow cuticle still on the grain, is dutiable as uncleaned rice under paragraph 193.—T. D. 18162 (G. A. 3919). Cleaned Rice.-The specific descriptions in this paragraph are intended to define all kinds of imported rice, and, accordingly, rice from which not only the outer hull, but also the inner cuticle, has been removed, though commercially known prior to this act as uncleaned rice, is not entitled to be classified as such, but is dutiable as cleaned rice. Sustaining T. D. 16957 (G. A. 3385).-Talmage v. U. S. (C. C. A.), 80 Fed. Rep., 887. Patna Rice.-Patna or Bengal rice, which contains 5 per cent of rice polish, the outer hull having been removed and also the inner cuticle, is dutiable as cleaned rice and not as uncleaned rice nor under section 3 as a nonenumerated article. The alternative phrase "or rice free of the outer hull and still having the inner cuticle on" is intended as a legislative definition of uncleaned rice.-T. D. 16957 (G. A. 3385). DECISIONS UNDER THE ACT OF 1890. Patna rice with the husk, cuticle, and bran removed, still containing rice dust or rice polish, sometimes called rice flour, in quantities of from 1 to 15 per cent, is cleaned rice. (T. D. 12253, G. A. 1067).—T. D. 13231 (G. A. 1652). DECISIONS UNDER THE ACT OF 1883. Rice, Ground.-Where an importer has caused rice to be ground before shipment into granules of sufficient fineness to entitle it, under the rulings of the Treasury Department, to be entered at a lower rate of duty than unground rice, the cost of granulation forms part of the dutiable value of the article and can not be deducted by the importer under section 7, act of 1883, as a nondutiable charge.-Bullock v. Magone, 39 Fed. Rep., 191. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Patna Rice of which the hull and inner cuticle had been removed, and Siam rice which had been hulled, sifted, and cleaned, is uncleaned rice and subject to the duty appropriate thereto. This ruling reverses the decisions of June 14, 1865, October 15, 1866, and December 3, 1874 (T. D. 2026).-Dept. Order (T. D. 3137). 1913 194. Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component material of chief value, 25 per centum ad valorem. 244. * biscuits, wafers, cakes, and other baked articles, by whatever name known, composed in whole or in part of eggs, or any kind of flour or meal, or other material, * * * combined with chocolate, 1909 nuts, fruit, or confectionery of any kind, * * * and without regard to the component material of chief value, valued at 15 cents per pound or less, 3 cents per pound and 15 per centum ad valorem; valued at more than 15 cents per pound, 50 per centum ad valorem. Biscuits Containing Fruit or Confectionery.—The merchandise in question consists of small square and round baked articles made of two layers of sweetened biscuit, the upper layer of which is cut into fancy figures, leaving openings through the same. Between the layers is placed a quantity of some mixture of sugar and fruit, making a sort of paste or jelly. When the parts of the biscuits are squeezed together this substance protrudes somewhat through the openings in the upper layer. They were held dutiable as biscuits containing fruit or confectionery under paragraph 194, as classified.-Ab. 37304. Honey Cakes or So-Called Gingerbread.-There is no testimony as to the characteristics of the articles nor are there any samples. But from the appraiser's statement it is concluded the goods do not contain chocolate, nuts, fruit, or confectionery of any kind and are so excluded from paragraph 194. In paragraph 194 Congress laid a special rate of duty upon “biscuits, bread, wafers, cakes, and other baked articles, and puddings," when these contain certain prescribed ingredients. In paragraph 417 Congress admitted "biscuits, bread, and wafers" free of duty if they did not contain the ingredients enumerated in paragraph 194. The free-list provision, however, makes no reference to "cakes and other baked articles, and puddings." These articles, when baked without chocolate, nuts, fruit, or confectionery of any kind, seem to be left to the residuary enumeration of paragraph 385.-U. S. v. Neuman & Schwiers Co. (Ct. Cust. Appls.), T. D. 35467; G. A. Ab. 37192 reversed. Sugar Wafers.-Huntley & Palmer sugar wafers," consisting of two thin layers of baked material, between which is a sweet filling composed of sugar, water, flavoring, and perhaps some egg, are dutiable under the provision in paragraph 194 for "wafers containing confectionery," and are not free of duty under paragraph 417 as "wafers not specially provided for." Not appealed.-T. D. 34627 (G. A. 7584). Sweetened Biscuit-Negligible Quantity of Fruit.-We estimate from the evidence and an inspection of the sample that about 24 per cent of the whole |