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Sandstone slabs.-Sandstone slabs Grindstones unfinished. Roughly hewn and squared sandstone slabs to which nothing has been done toward fashioning them into the form of grindstones are not "grindstones * * unfinished," within the meaning of paragraph 115, tariff act of 1909, but are dutiable as sandstone, hewn, etc., under paragraph 114. United States General Appraisers, New York, April 16. 1910. (T. D. 30546; G. A. 7012.)

Granite lanterns.-T. D. 31589, paragraph 480.
Limestone articles-Sculptures.-T. D. 32381, paragraph 470.
Lava stone.-T. D. 32529, paragraph 480.

PARAGRAPH 115.
Stones for crushing colors.-T. D. 32351, paragraph 114.
Sandstone slabs not grindstones.—T. D. 30546, paragraph 114.

PARAGRAPH 118.

Old metal scrap.- Scrap car wheels, scrap locomotive axles, etc., of a character not entitled to classification under paragraph 118, tariff act of 1909, should be assessed with duty at the appropriate rates provided by the said act for such articles. Treasury Department, January 7, 1911. "(T. D. 31178.)

Scrap iron and scrap steel.—The term “melting" as used in paragraph 118, tariff act of 1909, construed. Treasury Department, October 23, 1909. (T. D. 30063.)

No. 28521. Junk--Old steel rails— Mixed goods-Scrap steel.Protests 409011, etc., of Ohio Iron & Metal Co. (Buffalo). Opinion by Fischer, G. A. Merchandise returned by the appraiser as old scrap steel rails and classified as steel rails under paragraph 126, tariff act of 1909, was claimed to be dutiable as scrap steel "fit only to be remanufactured by melting” (par. 118). Protests sustained. Abstract 28307 (T. D. 32455) followed. (T. D. 32529.)

old metal scrap.-(1) Old scrap-Axles-Tires. Worn-out metal articles unfit for other than remanufacturing purposes, though in the form of axles or tires, are to be considered for tariff purposes as old scrap, and not as “axles" or as "tires." Ginsberg v. United States (147 Fed. Rep., 531; T. D. 27228) and G. A. 6214 (T. D. 26871) followed. Dwight v. Merritt (140 U, S., 213); Downing v. United States (122 Fed. Rep., 445); Illinois Central Railroad Co. v. McCall (147 Fed. Rep., 925; T. D. 26639), and G. A. 6594 (T. D. 28175) distinguished. (2) Same-Fit only to be remanufactured by melting. The provisions of paragraph 118, tariff act of 1909, provide for scrap iron or scrap steel "fit only to be remanufactured by melting,” and old metal material fit to be remanufactured by other methods does not fall within the purveiw of the paragraph.–Gardiner v. Wise (84 Fed. Rep., 337); Train v. United States (113 Fed. Rep., 1020), and Swan v. United States (113 Fed. Rep., 243) cited. (3) Same-Waste Junk, old-Refuse metal. Quere as to whether waste or refuse metal will not fall within the provisions for “waste, not specially provided for,” paragraph 479, or junk, old,” paragraph 600, tariff act of 1909, in case the provision for scrap iron or steel, paragraph 118, is inapplicable. Sheldon v. United States (159 Fed. Rep., 105: T. D. 28602) cited. (T. D. 30489; G. A. 7003.)

Scrap iron and scrap steel.-Dutiable classification of scrap iron and scrap steel under paragraph 118, tariff act of 1909. T. D. 30063 of October 23, 1909, modified. Treasury Department, January 28, 1910. (T. D. 30309.)

Scrap iron.—(1) Scrap iron-Waste-Junk. The term “waste" is a generic term and includes scrap metal and junk. Scrap metal is a species of junk. (2) Old mill shafts--scrap iron-junk. Old broken-up iron mill shafts, fit for remanufacture by rerolling or hammering, are excluded from the provision in paragraph 118, tariff act of 1909, for “scrap iron

fit only to be remanufactured by melting,” and are free of duty as "junk, old,” under paragraph 600 of said act. United States General Appraisers, New York, December 4, 1911. (T. D. 32069; G. A. 7305.)

Scrap iron.—United States v. Strauss & Co. (No. 817). Scrap iron or steel, when not junk. The importation was of irregularly broken pieces of old sugar mills originally iron and steel shafting. The testimony shows that the greater part of the goods could be remanufactured only by melting, and so they came within the very terms of paragraph 118, tariff act of 1909. In the absence of any showing as to the precise quantity of the consignment that is not so classifiable, the whole consignment will be held subject to the provisions of that paragraph. United States Court of Customs Appeals, April 17, 1912. (T. D. 32464.)

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Scrap iron.-- United States v. Strauss & Co. (No. 817). Scrap iron, when not junk. On examination and review a previous decision in this cause (T. D. 32464) is found not to be in conflict with the principles as correctly set out in the Government's petition for a rehearing; on the contrary that decision rests directly on the principles stated in the petition. Benjamin Iron & Steel Co. v. United States (2 Ct. Cust. Appls., 159; T. D. 31677). United States Court of Customs Appeals, May 31, 1912. (T. D. 32621.)

Manganese metal-Ferromanganese.-T. D. 32046, T. D. 32467, paragraph 183.
Old steel rail, not scrap.-T. D. 31677, paragraph 126.
Scrap iron-Free entry.-T. D. 32986, paragraph 500.
Silicon Spiegel.-T. D. 30410, paragraph 183.

PARAGRAPH 119.

Muck bars.-(1) Muck bars-Charcoal iron. Muck bars made by the charcoal procegs are not included in the last proviso to paragraph 120, tariff act of 1909, but are dutiable under the eo nomine provision for such goods in paragraph 119. (2) ProvisoScope. Only such articles as are enumerated and provided for in paragraph 120 are covered by the last proviso to said paragraph, as by its terms it is not manifest that the provisó was intended to have other application. United States General Appraisers, New York, April 17, 1911. (T. D. 31494; G. A. 7205.)

PARAGRAPH 120.

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No. 30340. Charcoal iron blooms.- Protests 614630, etc., of J. H. L. Todd (Philadel. phia). Opinion by Fischer, G. A. Iron blooms in the manufacture of which charcoal has been used as a fuel were held properly classified under paragraph 120, tariff act of 1909. T. D. 32905.

No. 26187. Metal rods-Wire rods.- Protest 472734 of Thomson & Stacy (Port Townsend). Merchandise invoiced as “round bars” or “rounds,” consisting of metal rods of 1 to ļ inch in diameter and about 13 to 18 feet in length, was classified as round iron under paragraph 120, tariffact of 1909, and claimed to be dutiable as wire rods (par. 134).

FISCHER, General Appraiser: * The testimony in the case shows that the metal rods are used in the manufacture of bedsteads. The proof, while it establishes that the rods are steel rods, and not iron, does not show that they are “wire rods." It is evident that the article in question may be a rod, and not necessarily a “wire" rod. If it were a wire rod, the fact that it was iron and not steel or steel and not iron would be of little importance, as the provision in paragraph 134 for wire rods includes iron as well as steel wire rods. The only claim raised is that the merchandise is subject to classification as wire rods, and this the proof offered falls far short of proving. We accordingly overrule the protest without affirming the decision of the collector. (T. D. 31851.)

Round iron.-(lassification of round iron with particular reference to such iron manu-
factured, with the use of charcoal as a fuel, under the tarifi act of 1909. Treasury
Department, June 30, 1910. (T. D. 30741.)
Muck bars--Charcoal iron.--T. D. 31494, paragraph 119.

PARAGRAPH 121.
Plate steel - Structural forms.-T. 1. 33017, paragraph 122.

PARAGRAPH 122 Plate steel- Universal mill plates-Structural forms.-(1) Universal mill plates in ordinary rectangular form are either plate steel or steel plates, and are provided for either under paragraph 122 of paragraph 131, tariff act of 1909. (2) The provisions of paragraph 121 cover only articles which in their imported state are “structural forms." G. A. 5395 (T. D. 24602) cited and followed. United States General Appraisers, New York, December 14, 1912. (T. D. 33017; G. A. 7410.)

PARAGRAPH 123. No. 26542. Drawplates.- Protest 439556 of R. H. Hart (Denver). Opinion by Fischer, G. A. (T. D. 31866.) So-called drawplates for wire drawers, forged from steel, and classified as manufactures of metal under paragraph 199, tariff act of 1909, were claimed to be dutiable as steel forgings (par. 123). Protest sustained. Note Abstract 26157 (T. D. 31774). (T. D. 31866.)

No. 27803. Drawplates-Forgings.- Protests 174302, etc., of C. Newman Wire Co. et al. (New York). Opinion by Fischer, G. A. Drawplates forged from steel to their finished state, classified as manufactures of metal under paragraph 193, tariff act of 1897, and paragraph 199, tariff act of 1909, were held dutiable as forgings (par. 127, act of 1897, and par. 123, act of 1909). Protests sustained. Abstract 26157 (T. D. 31774) followed. (T. D. 32297.)

Metal hoes.-Hoes-Forgings-- Process subsequent to forging. Grinding hoes rough forged from steel bars for the purpose of removing the burr from the edges is not an advancement "in condition by any process or operation subsequent to the forging process,?' within the meaning of paragraph 123, tariff act of 1909, but is incidental to the forging. Such hoes are dutiable under said paragraph 123 as “forgings” rather than as manufactures of metal under paragraph 199 of said act. United States General Appraisers, New York, July 6, 1911. (T. D. 31740; G. A. 7243.)

Metal hoes.—United States v. Anderson & Co. (No. 727). Forgings advanced in condition. Comparing paragraph 127, tariff act of 1897, with paragraph 123, tariff act of 1909, and especially taking into view what would appear to be a manifest legislative intention with respect to paragraph 123, as evidenced by its history, a forging is advanced in condition when the urr on the edge of the rough-forged article is removed by passing it over a grindstone, and a hoe rough forged, but so manipulated, is dutiable under paragraph 123. United States Court of Customs Appeals, November 28, 1911. (T. D. 32080.)

Clip plates-Steel ties.-T. D. 32031, paragraph 199.
Iron ladles.—T. D. 31478, paragraph 199.

PARAGRAPH 124.

Band-saw steel.--Band-saw steel-Plates-Sheets.--Held that the terms "sheets" and “plates” of steel, paragraph 131, tariff act of 1909, do not include long lengths of thin steel invoiced as “band-saw plates," and that such material is subject to the provisions of paragraph 124 of said act, for “bands and strips of steel, exceeding 12 feet in length, not specially provided for." United States General Appraisers, New York, October 14, 1910. (Î. D. 30989; G. A. 7108.)

PARAGRAPH 126.

Old steel rails.-Benjamin Iron & Steel Co. v. United States (No. 411). Old steel rails not scrap. To bring old steel rails within the provisions of paragraph 118, tariff act of 1909, the burden is on the importer to show that the importation is not only of scrap steel, but that it is such scrap steel as to constitute “waste or refuse iron or steel fit only to be remanufactured by melting.” The evidence in the record falls short of showing the shipment was of this character; it was properly held dutiable under paragraph 126, tariff act of 1909. United States Court of Customs Appeals, May 31, 1911. (T. D. 31677.)

Junk old steel rails.—T. D. 32529, paragraph 118.

PARAGRAPH 131,

Plate steel— Universal mill plates-Structural forms.-(1) Universal mill plates in ordinary rectangular form are either plate steel or steel plates, and are provided for either under paragraph 122 or paragraph 131, tariff act of 1909. (2) The provisions of paragraph 121 cover only articles which in their imported state are structural forms."

G. A. 5395 (T. D. 24602) cited and followed. United States General Appraisers, New York, December 14, 1912. (T. D. 33017.)

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. (T. D. 32006.)

No. 28468. Steel-Bars of sleeper steel.-Protest 478555 of Joseph Blank (New York). Bars of steel in long lengths to be used in the manufacture of sleepers, which were classified as manufactures of metal under paragraph 199, tariff act of 1909, were claimed to be dutiable as "steel” (par. 131). Protest sustained. (T. D. 32507.)

The following articles were assessed or claimed to be dutiable under this paragraph but held to be dutiable under other paragraphs:

Band-saw steel plates-Sheets. (T. D. 30.189, par. 124.)
Cold-rolled steel in coils. (T. D. 32466, par. 135.)
Ingot molds-Die blocks. (T. D. 31589, par. 131.)
Steel railway ties, punched. (T. D. 31180, par. 199.)
Steel in strips. (T. D. 32681, par. 135.)

PARAGRAPH 133.

Iron sand-abrasive.-T. D. 31773, paragraph 199.

PARAGRAPH 134.

Metal rods-Wire rods.-T. D. 31851, paragraph 120.

PARAGRAPH 135.

No. 26728. Coated-urire articles-- False reeds.-Protests 476458, etc., of Knauth, Nachod & Kuhne (New York). Opinion by Fischer, G. A. False reeds made of coated wire were held dutiable as coated-wire articles under paragraph 135, tariff act of 1909, as claimed by the importers, rather than as wire heddles or healds under the same paragraph, as assessed. Abstract 25887 (T. D. 31708) followed. (T. D. 31899.)

Cold-rolled steel in coils.-Strouse, Adler & Co. v. United States (No. 834). (1) Construction. Paragraph 135, tariff act of 1909, is not ambiguous in respect to the issue here presented and it is unnecessary to go beyond its express terms to fix its meaning. (2) Steel strips in coils. That paragraph exhibits certain well-defined changes from previous enactments that dealt with the same subject matter, and it is not to be construed according to the practice of the customs or the decisions of law controlling the first enactment. The paragraph in the new statute provides for a duty of 35 per cent ad valorem on "steel 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.” These terms apply to the importation with precision and it was dutiable under that paragraph. United States Court of Customs Appeals, April 17, 1912. (T. D. 32466.)

No. 24259.-— Magneto windings and condensers--- Automobile parts.- Protests 386560, etc., of Packard Motor Car Co. (Detroit). Magneto windings and condensers were claimed to be dutiable under paragraph 135, tariff act of 1909 (wire articles) and paragraph 91 (manufactures of mica). Protests sustained. (T. D. 31070.)

No. 25518. Magneto windings and condensers-Distributor-shaft arms--Automobile parts.--Protests 422897, etc., of Harrison Bros. & Richardson et al. (Detroit). Opinion by Fischer, G. A. Magneto coils or windings, magneto coil condensers and distributor-shaft arms, which were classified as parts of automobiles under paragraph 141, tariff act of 1909, were claimed to be dutiable as wire articles (par. 135), manufactures of mica (par. 91), and manufactures of rubber (par. 463 or 464). Protests sustained on the authority of Abstract 24259 (T. D. 31070). (T. D. 31568.)

No. 29234. Steel in strips.- Protests 547701, etc., of Jos. F. McCoy Co. (New York), and protests 519917, etc., of Strouse, Adler & Co. (New Haven). Opinions by Fischer, G. A. Steel in strips classified under paragraph 135, tariff act of 1909, was claimed to be dutiable under paragraph 131 as steel not specially provided for. Protests overruled. Strouse v. United States (T. D. 32466) followed. *(T. D. 32681.)

Brass-wire articles.-T. D. 32600, paragraph 199.

Collar supporters--Coated wire.-T. D. 32005, T. D. 32421, T. D. 33038, paragraph 403.

Wire hat frames.-T. D. 32244, paragraph 324.

PARAGRAPH 137.

Band-saw steel-Plates--Sheets.-T. D. 30989, paragraph 124.

PARAGRAPH 141. Emigrant's automobile.- Vehicles drawn by animals. Free entry is not granted in paragraph 493 of the tariff act of 1909 to wagons or any other vehicles unless the same are drawn by animals, as the paragraph includes within its scope only animals and

such harness and vehicles as are used therewith. An automobile brought into the United States by an emigrant from England is therefore dutiable under the express provision of paragraph 141. United States General Appraisers, New York, June 19, 1911. (T. D. 31706; G. A. 7236.)

The following articles were assessed or claimed to be dutiable under this paragraph but held to be dutiable under other paragraphs:

Automobile parts--Magneto windings. (T. D. 31568, par. 91.)
Automobile horns and bulbs. (T. D. 31567, par. 199.)
Automobile tires-Parts of automobiles. (T. D. 32455, par. 463.)
Clutch leathers-Parts of automobiles. (T. D. 32329, par. 451.)
Magneto coil condensers--Parts of automobiles. (T. D. 31774, par. 91.)
Spark plugs, porcelain-Parts of automobiles. (T. D. 31624, par. 93.)

PARAGRAPH 142.

Old scrap-Axles— Tires.—T. D. 30489, paragraph 118.

PARAGRAPH 147. Cast-iron grinders.--Cast-iron disks-Finished castings-Castings. Cast-iron grinders which have been finished by machinery after the completion of the casting process are dutiable under the provisions of paragraph 147, tariff act of 1909, as iron castings advanced in condition subsequent to casting. "Made up into articles "--Finished casting. The phrase “but not made up into articles" will not operate so as to exclude a finished casting, but applies to such as are made into or form a part of something else. United States General Appraisers, New York, October 6, 1910. (T. D. 30981; G. A. 7106.)

No. 28262. Cast-iron grinders-Finished castings.- Protests 452064, etc., of Thomas Prosser & Son (New York). Opinion by Fischer, G. A. Cast-iron grinders classified as manufactures of metal under paragraph 199, tariff act of 1909, were held dutiable as castings advanced (par. 147). Protests sustained on the authority of G. A. 7106 (T. D. 30981). (T. D. 32455.)

Cast-iron machine parts.-(1) Casting-Cast-iron machine parts. Repair or replacement parts for textile machinery, made of cast iron and shaped by the process of casting, and which parts have been finished by machining after the completion of the casting process, are dutiable under the provisions of paragraph 147, tarifi act of 1909, as iron castings advanced in condition subsequent to casting. (2) "Made up into articles"-Finished castings. The phrase "but not made up into articles" will not operate so as to exclude a machined casting, but applies to the casting as a unit when other parts or things are joined or added thereto. United States General Appraisers, New York, October 17, 1912. (T. D. 32872; G. A. 7397.)

No. 24132. Gear wheelsCastings.- Protest 420115 of F. B. Vandegriit & Co. (Philadelphia). Opinion by Fischer, G. A. The merchandise, invoiced as “spinning gears," consisted of cast-iron gear wheels which, after being cast, had been bored or otherwise manipulated. Duty was assessed thereon under paragraph 199, tariff act of 1909, as “manufactures of metal.' The contention of the importers that the articles were “castings,” and dutiable under paragraph 147, was sustained. Note G. A. 7106 (T. D. 30981). (T. D. 31044.)

No. 25355. Gear wheels-Castings.- Protest 474559 of F. B. Vandegrift & Co. (Philadelphia). Opinion by Fischer, G. A. Merchandise described as “spinning gears, or as “spinning change wheels,” which have been classified as manufactures of metal under paragraph 199, tariff act of 1909, was claimed to be dutiable as machined castings (par. 147). Protest sustained on the authority of Abstract 24132 (T. D. 31044). Note G. A. 7106 (T. D. 30981). (T. D. 31524.)

No. 25701. Repair part-- Castings.- Protest 472715-36010 of Grand Crossing Tack Co. (Chicago).

Fischer, General Appraiser: The merchandise here in question is a complete part (repair part) for an engine frame, composed of cast iron. Duty was assessed thereon at the rate of 45 per cent ad valorem under the provisions of paragraph 199, tariff act of 1909, and it is claimed dutiable properly at 1 cent per pound under paragraph 147, of said act, as a casting of iron, machined, advanced, etc., but not made up into an article. We find from the record, and the blue print a part thereof, that the casting is in one piece, has been fully machined, and is a bed or frame intended to replace a section in a three-cylinder reversing engine. We hold in this case, and following the views as expressed in G. A. 7106 (T. D. 30981) and Abstract 24132 (T. D. 3!044), that

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