m »jae«ii BMIJ funaai ■■■■■ i ■■■■ M ill •f «■•*•»«*■»«*««««««: E.itx««:«fcrft«:rcr*vi*it*»aj;iT*- I : ; ; : n .' : : •A [. M; li ! I ! -. it ill! ; 3 ; : i • t : ■*MilM»»«9»M«««i«*«MNh«»**l UNIVERSITY OF CALIFORNIA AT LOS ANGELES DIGEST OF DECISIONS o/ the UNITED STATES COURTS BOARD OF GENERAL APPRAISERS and the TREASURY DEPARTMENT UNDER THE CUSTOMS REVENUE LAWS TOGETHER WITH THE TARIFF ACTS FROM 1883 TO 1913 AND CERTAIN OTHER CUSTOMS REVENUE STATUTES IN TWO VOLUMES VOLUME 1 WASHINGTON GOVERNMENT PRINTING OFnCE 1918 Treasury Department, Document No. 2780 (Vol. 1). Ciistojns. ■:) 4 „1 CONTENTS. Section 1, tariff act of 1913 : Page. Enacting clause 5 Dutiable list — Schedule A. Chemicals, oils, and paints, paragraphs 1-70 15 Schedule B. Earths, earthenware, and glassware, paragraphs 71-101 107 Schedule C. Metals and manufactures of, paragraphs 102-167 185 > Schedule D. Wood and manufactures of, paragraphs 168-176 315 ^ Schedule E. Sugar, molasses, and manufactures of, paragraphs 177-180 337 Schedule F. Tobacco and manufactures of, paragr^aphs 181-185 __ 349 Schedule G. Agricultural products and provisions, paragraphs 186-236 357 Schedule H. Spirits, wines, and other beverages, paragraphs 237-249 441 Schedule I. Cotton manufactures, paragraphs 250-266 467 ::^ Schedule J. Flax, hemp, and jute and manufactures of, para graphs 267-285 529 ^ Schedule K. Wool and manufactures of, paragraphs 286-310 560 •^i Schedule L. Silks and silk goods, paragraphs 311-319 601 \ Schedule M. Papers and books, paragraphs 320-332 635 Schedule N. Sundries, paragraphs 333-386 683 Free list, paragraphs 387-657 887 Specific provisions of previous tariff acts not appearing .is such: In the act of 1913 1210 In the act of 1909 1210 ^' In the act of 1897 1212 In the act of 1894 1213 In the act of 1883 1217 Sections of previous tariff acts not reenacted in the act of 1913 1219 Section 3, tariff act of 1913 : The administrative act of June 10, 1890, as amended by the act of October 3, 1913, and the act of August 5, 1909 1229 Section 4, tariff act of 1913 : Special provisions that meet exceptional conditions 1509 PERTINENT SECTIONS OF THE REVISED STATUTES. Sections 2910-2911. Average price '. 1605 Section 2802. Baggage 1600 Section 2984. Casualty, injury of merchandise by 1611 Section 2903. Currency, depreciated 1616 Section 25 (tariff act of 1894). Value of foreign coins 1616 Section 2901. Designation of packages for examination 1630 i 4 CONTENTS. Page. Section 2899. Bond for dplivory of unexamined packages 1632 Section 2785. Entry of merchandise— regular 1635 Sections 2788, 2926. Entry of merchandise by appraisement 1636 Section 3114. Equipment and repairs to American vessels 1638 Section 2807. Landing goods without a permit 1640 Section 2081. Liens 1645 Sections 2809-2810. Manifest, articles not on 1648 Section 2760. ' Merchandise " defined 1650 Sections 2971-2973. :iMerchandise in warehouse 1653 Sections 2795-2797. Sea stores 1659 Section 2921. Shortage in package, found by appraiser 1665 Section 2898. Tare and draft 1666 Sections 2837-2920. Weight and gauge 1670 Section 2928. Wreck, merchandise from (see par. L, sec. IV, act 1913 )__ 1563 SPECIAL ACTS. Tariff act of 1894, section 70. Bonds for dniies 1679 Act of March 2, 1905. Canal Zone 1684 Act of August 24, 1912, section 5. Panama Canal act 1557 Act of July 26, 1911, section 2. Canadian reciprocity act 1685 Act of .Tune 10, 1S80. Immediate transi)ortation act 1089 Act of March 4, 1909, section 30. Copyright 1690 Act of September 2, 1914. War-risk insurance 1692 Various. Prohibited importations 1693 SUNDRY TOPICS. Actions for duties prior to act of June 10, 1890 1695 Actions to recover excess of duties paid 1701 Mail importations 1711 Porto Rico 1713 Statutes — Constitutionality 1716 Statutes — Construction, classification 1717 Statutes, repeal of 1733 Treaties 1736 Fraud, smuggling, etc 1738 DIGEST OF DECISIONS OF THE ^ UNITED STATES COURTS, BOARD OF GENERAL APPRAISERS, AND THE TREASURY DEPARTMENT UNDER THE CUSTOMS REVENUE LAWS. 1913 AN ACT TO IlEDUCK TARIFF DUTIKS AM) TO I'llOVIDL: UliiVENUr: FOR THli! GOVKRNMKXT, AIVD FOR OTlllIU I'URl'OSES. [38 U. S Stat., 114.J Be it enacted by the Senate (iiul Jlouse of Representatives of the United States of America in Co)i(jress assembled, Th:it on und after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be le^ie(l. collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the I'hilippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely : 310. The provisions of this schedule (K) shall be effective on and after the first day of .January, nineteen hundred and fourteen, until which date the rates of duty now provided by Schedule K of the existing law shall remain in full force and effect. AN ACT TO PROVIDE REVENUE, EQUALIZE DUTIES AND ENCOURAGE THE INDUSTRIES OF THE UNITED STATES, AND FOR OTHER PURPOSES. [36 U. S. Stat., 11.1 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the day following the passage of this Act, except as otherwise specially provided for in the second section of this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the 1909 United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section pre- scribed, namely : The provisions of the dutiable list and the free list of this section shall constitute the minimum tariff of the United States. AN ACT TO PROVIDE REVENUE FOR THE GOVERNSIENT AND TO ENCOURAGE THE INDUSTRIES OF THE UNITED STATES. [30 U. S. Stat., 151; U. S. Comp. Stat., 1626.] Be it enacted by the Seriate and House of Representatives of the United States of America in Congress assembled. That on and after the passage of this Act, unless otherwise specially provided for in this .\ct, there 1897 shall be levied, collecte<^l, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty whicli are, by the schedules and paragraphs, respectively described, namely : 6 6 DIGEST OF CUSTOMS DECISIONS. AW ACT TO REDliCE TAXATION', TO PROVIDE UEA'EXl'E FOU THE GOVEKKMENT. A.NU FOU OTIIEIl PlUl'OSES. [28 U. S. Stat., 500.1 Be it enacted by the Senate and House of Rcprencntatives of the United States of America in Congress assnnhlcd, Th;it on :uk1 after the first day of Autrust, eifihteeii hurulred and ninety-four, unlesij otherwist.^ si«vijilly 1894 Provided for in this Act, there sh:ill l>o levieil, collected, and i)aid uiKin nil urtifles iniportiHl from foreijrn countries or withdrawn for consump- tion, and mentioned in the schtHhiles herein contained, the nites of dutj- which are, by the schedules and parajrraphs, respectively prescribed^ namely : AM ACT TO REDUCE THE REVENUE AND EQ,UAI.IZE DUTIES OJV IMPORTS, AND FOR OTHER PURPOSES, APPROVED Ot^OIlEU 1, IStK). (26 U. S. Stat., 5G7.] Re it enacted by the Senate and House of Representatives of the United States of America in Coiu/ress assembled. That on and after the sixth day of October, eij^hteen hundred and ninety, unless otherwise specially pro- 1890 vided for in this Act, there shall be levitnl, collected, and paid uiK»n all articles imported from foreijin countries, and mentiontHl in the schedules herein contained, the rates of duty which are, by the schtHlules and para- graphs, resi>ectively prescribed, namely : AN ACT TO REDUCE INTERNAL REVENUE TAXATION. AND FOR OTHER PURPOSES. [22 U. S. Stat., 488.] Sec. 6. That on and after the first day of July, eighteen hundred and i^'lity-three, the followiniz: sections shall constitute and !)»• a substitute or Title thirty-three of the Revised Statutes of the United States : * * * * * 9 « Sec. 2r>02. There shall he levied, collected, and paid upon all articles imported from foreij^n countries, and mentioned in the schedules hereiri contained, the rates of duty which are, by the schedules, respective! v prescribed, namely : DECISIONS UNDER THE ACT OF 1913. Exportation— What Con.stitutes. — Merchandise intentionally shii)ped from this country but denied entrance in a foreign country not exported. — Dept. order (T. D. 3639G). Railway Mail Car. An international railway may bring its cars into the Unite*! States free of duty in the due course of Internationa! and incidental local traffic only, Init not to engage for any period in domestic traffic only. — U. S. r. !>uluth. Winnipeg & Pacific Railway Co. (Ct. Cust. Appls.). T. D. 3G390 ; (G. A. 7SG2) T. D. 3G190 reversed. Dept. order (T. D. SGHSl). Reiniported Merdiandise Refused Entrance in Canada. — Merchandise im- ported into this country from Austria, upon which duty had been paid, then exported to Canada and refused by tlie Government of Canada admi.ssion into that country and reiniported into the United States is, for tariff jiurposes, to be treateil as an original importation and the proper duty collected thereon. — T. D. 37197 (G. A. 80G5). Merdiandise Reshipped by Mistake. — Six bags of muslirooms were im- ported on a vessel of the Hamburg-American Line. By mistalie five bales were reloaded on a vessel of the same line and taken out of the country. No refund, In our judgment, sliould be ordered.— Ab. 3G290 (T. D. 34704). 1883 < ENACTING CLAUSE. 7 Nonimportation. — When merchandise not perishable is found by the apprais- ing officers to be entirely without commercial value by reason of damage, and is so reported, an allowance in duties should be made. — Dept. order (T. D. 35701). DECISIONS UNDER THE ACT OF 1909. Importations of American Products Exported Under a Different Tariff. — A tariff law creates no vested rights to import free or at any par- ticular rate of duty goods, wares, merchandise, or products of any kind ; no contractual obligation had been incurred by the taxing power incapable of being impaired by a subsequent modification or repeal of the provision in question; the law in force at the date reentry wa;:; sought applies and the importation of animals was properly held dutiable under paragraphs 22.5 and 227, tariff act of 1909. Campbell v. U. S. (107 U. S., 407) distinguished.— Bragg v. U. S. (Ct. Cust. Appls.), T. D. 31575; (G. A. Ab. 23875) T. D. 30879 affirmed. Liquidation Involving Less Than One Dollar. — In T. D. 31791 the Secre- tary of the Treasury issued the following instructions: When the total ascertained duty does not differ from the total estimated duties deposited by at least $1, the entry should be liquidated in the amount of duty as entered, thus avoiding the bookeeping and accounting incident to the refund or collection of small amounts. The regulation above quoted is reasonable and lawful. — Ab. 31565 (T. D. 33263). Merchandise in Transit from Canada for Exportation. — Where goods are shipped from Canada through the United States, and are intended for exporta- tion to England, an uncommunicated and secret intention to export them avails nothing. Such intention must be shown by conforming to the requirements of articles 418 and 419 of the Customs Regulations of 1908. The consignee of imported goods is regarded as the owner, and a power of attorney given by him to enter the goods is valid, so that an entry made under his authority will be sufficient on which to assess duty. — T. D. 32147 (G. A. 7315). Merchandise in Transit, United States and Canada. — Certain merchandisi' was being shipped aboard the Canadian Pacific Railway from a certain point in Canada to a certain point in Canada which in transit passed through the United States. There was no compliance with customs regulations governing goods in transit ; and, moreover, the goods here were taken out of the customs custody by the importer or his agent and into his own possession while in the United States. The law is mandatory that no refund of duties may l)e had in such a case.— U. S. v. Cornett (Ct. Cust. Appls.), T. D. 34531 ; (G. A. Ab. 34568) T. D. 34090 reversed. Nonimportation. The weigher's return being a necessary official document before the collector at the time of liquidation and the assessment of duty in this case, it is ruletl by United States v. Swedish Produce Co. (Ct. Cust. Appls.), T. D. 33437; and the board's conclusion may well be sustained upon the theory of manifest clerical error. Moreover, there was such a shortage or nonimportation here that as to that it was not to be deemed " an importation of merchandise." — U. S. V. Bush & Co. et al. (Ct. Cust. Appls.), T. D. 33938; (G. A. Ab. 31640) T. D. 33263 affirmed. 8 DIGEST OF CUSTOMS DECISIONS. Tlio evidciici^ disclosed liy I he recoi-d justifies the eonclusioii that the maca- roni for wiiicli iillowiince was made was, before arrival in port, not merely «lainaf,'ed, luit destroyed, and that therefore as to the destroyed portion there was no iiniHirtation.— U. S. r. I'astene & Co. (Ct. Cust. Appls.), T. D. 3245S ; (G. A. Ah. •2{V2(rA) T. D. 317SS adirinod. A simple iiu-tliaiiical mixture of two kinds of metals, due probably to care- lessness in the stowing; of the vessel in which imported or in the handling of the goods, but which may he again separated, is not such a damage or destruc- tion of the goods as will excuse the importers from paying duty thereon. — T. D. 30753 (G. A. 705G). Nonimportation — Broken Deinijolins. — Broken demijohns were asses.sed with duty as landed merchandise.— Ab. 27241 (T. D. 32046). The case falls directly under the decision of the board in the case of Dodge & Olcott, G. A. CSr)4 (T. D. 21)494). Following that tlecision, the protest is sustained and the collector's decision reversed. Reimportation of Mica. — The claim here is that certain mica was exported to London and leturned to this country without leaving the possession of the importer, and that therefore the shipment in question is not an importation. Protest overruled.— Ab. 32281 (T. D. 33409). Shortage of Bottles Packed in Cases. — Proof of discovery of shortage by an unollicial examination after packages have been discharged from vessel and after surrentler of manual possession of the packages by customs officers is not sufficient by itself to su]iport a claim that the goods have not been imported. — U. S. V. Brown; U. S. v. Kwong Tai Chong; U. S. v. Quong Yee Wo (Ct. Cust. Appls.), T. D. 31943; Ab. 21075 (T. D. 29700) reversed. Shortiige in Case Goods. — The evidence here tends to show there was a shortage, but entirely fails to show that the packages when landed were in the condition they were found at the time they reached the importers' place of business.— U. S. v. Brown (2 Ct. Cust. Appls., 189; T. D. 31943) ; U. S. v. Brown & Co. (Ct. Cust. Appls.) T. D. 33374; (G. A. Ab. 31006) T. D. 33055 reversed. Sliortage — Evidence. — There is no evidence showing or tending even to show the condition of the case of goods at the precise time of importation. To protect the revenues, claims of this character should be clearly made out. — U. S. v. Brown (2 Ct. Cust. Appls., 189; T. D. 31943).— U. S. v. Fentou, jr. (Ct. Cust. .Appls.), T. D. 34252; (G. A. Ab. 33799) T. D. 33789 reversed. DECISIONS UNDER THE ACT OF 1897. Cuba — Foreign Country. Importations from the United States into Cuba during the American control of that island prior to May 20, 1902, were properly subjected to the duties levied by the American military authorities. — Galban & Co. v. U. S. (C. Cls.), T. D. 27946. The status of Cuba as a foreign country with reference to the United States was not changed by the operation of the treaty of i)eace concluded between the United States and Spain (30 Stat., 1754), and merchandi.se imported from that island is subject to the rates of duty imposed by the act of 1897. Fleming v. Page (9 How., 003), Neely v. Henkel (21 Sup. Ct. Hep., 302), In re Siixon (G. A. 4515), and In re Thompson (G. A. 4595) followed.— T. D. 23087 (G. A 4932). ENACTING CLAUSE. 9 Merchandise exported from Cuba and imported into the United States since said treaty became operative is dutiable at the rates prescribed in tlie tariff act of 1897, levying dutifes on " articles imported from foreign countries." Flem- ing V. Page (9 How., 603) and In re Saxon (G. A. 4145) applied.— T. D. 21738 (G. A. 4594). Export — Import. — Merchandise transported from New Orleans to Santiago de Cuba while that place was within the military occupation of the United States must be deemed to be " exported " from this country. The fnct that it is afterwards returned to New Orleans loithout having been landed does not take it out of the category of " imported merchandise," dutiable under the United States tariff laws. McGlinchy v. United States (4 Cliff., 312; 16 Fed. Cases, 118) followed. Cuba is none the less foreign territory within the meaning of the act of June 6, 1900, because it is under a military governor appointed by and repre- senting the Pre.sident in the work of assisting the inhabitants to establish a government of their own. — Neely v. Henkel (180 U. S., 109, 120). Goods Lost Overboard After Importation. — An importation is complete when goods are brought within the limits of a port of entry, with the inten- tion of unlading them there, and the right of the Government to duties ac- crues immediately upon importation. It is immaterial that, before being un- laden from the vessel, the merchandise was lost overboard, so that the customs officers could not retain control of it. U. S. v. Ten Thousand Cigars (2 Curt., 437; 28 Fed. Cas., 38) and U. S. v. Boyd (24 Fed. Rep., 092, 094) followed.— T. D. 22828 (G. A. 4869). Hawaii, Customs Duties. — The provision of the joint resolution for the an- nexation of the Hawaiian Islands, which retained in force the same customs duties between such islands and the ports of the United States as formerly, is constitutional. — Grossman v. U. S. (105 Fed. Rep., 608). Imports from the Hawaiian Islands. The protest of the importers claimed the unconstitutionality of legislation continuing in force tariff duties between the Hawaiian Islands antl the United States, as being in violation of those clauses of the Constitution which pro- vide (a) that duties shall be uniform throughout the United States; (6) that no tax shall be laid on articles exported from any State. Held that the protest should be overruled, the question being deemed one of sufficient importance to require the determination of the Supreme Court. Note (182 U. S., 221) " The Insular Cases."— T. D. 22400 (G. A. 4735). Isle of Pines — Foreign Country. The Isle of Pines is a part of Cuba, and therefore a foreign country within the meaning of the enacting clause of the tariff act of 1897, and importations therefrom are subject to the tariff laws of the United States. — Pearcy v. Strana- han (U. S.) ; T. D. 28108. Merchandise from the High Seas. The jurisdiction of the Board of General Appraisers, sitting as a board of classification under the authority conferred by section 14 of the customs admin- istrative act of June 10, 1890, does not extend to a review of the question whether an article has been imported or not, or whether or not it was brought from a foreign country. The Insular Cases (182 U. S., 221; 21 Sup. Ct. Rep., 742) ; In re Goetze, G. A. 4967 (T. D. 23191), and In re Toma, G. A. 5042 (T. D. 23417), followed.— T. D. 27912 (G. A. 6541). 10 DIGEST OF CUSTOMS DECISIONS. Nonimportation — Broken Demijohns. Whore j^las.s cleniijohns containiiif; tloral waters were broken in transitu, so as to waste tlie contents and destroy the connnercial valuti of the entire importa- tion, a deduction of duty will In' made on the ground tlint tho troods wore never iiiiportod.— T. D. 29494 (G. A. GS54). Keimported Wliisky. Whisky, the product or manufacture of the United States, which, after hoinu exported from bonded warehouse, is reimportod into this country, is dutiable unds of foreign growth or manufacture from a foreign coinitry. — Ten Cases of Opium, 1 Deady. 62 ; 23 Fed. Cas., 840. Sovereignty of the United States — Ports in Possession of the Enemy. By the conquest and military occupation of a portion of the territory of the United States by a public enemy that portion is to be deemed a foreign country so far as respects our revenue laws. Goods imported into territory of the United States occupied by a public enemy are not imported into the United States and are subject to such duties only as the conqueror may impose. The subsequent evacuation of the conquered territory by the enemy and resumption of authority by the United States can not change the character of past transactions. The jus postliminii does not apply to the case, and goods previously imported do not become liable to pay duty to the United States by ENACTING CLAUSE. 13 the resumption of their sovereignty over the conquered territory. — U. S. v. Rice, 4 U. S., 391 ; U. S. v. Hayward, 2 Gall., 485 ; 26 Fed. Cas., 240. States Prohibited from Ijovying Duties on Imports or Exports. Tlie terms " imports " and " exports " in article 1, section 10, clause 2, of the Constitution, prohibiting States, without the consent of Congress, from levying duties on imports or exports, has reference to goods brought from or carried to foreign countries alone, and not to goods transported from one State to another. A general State tax, levied alike upon all property, does not infringe that clause of the Constitution if it happens to fall upon goods which, though not then intended for exportation, are subsequently exported. — Brown v. Houston, 114 U. S., 622. Taxing Power of States — When Applicable to Imported Merchandise. Goods imported from a foreign country upon which the duties and charges at the customhouse have been paid are not subject to State taxation while remain- ing in the original cases unbroken and unsold in the hands of the importer, whether the tax be imposed upon the goods as imports or upon the goods as part of the general property of the citizens of the State, which is subject to an lid valorem tax. Goods imported do not lose their character as imports and become incorpo- rated into the mass of the property of the State until they have passed from the control of the importer or been broken up by him from their original cases. — Low v. Austin, 13 Wall., 29. The principle of the preceding decision is applicable to a case where, although the mode of collecting the tax on the article made in the State was different from the mode of collecting the tax on the articles brought from another State into it, yet the amount paid was, in fact, the same on the same article in whatever State. The effect of the act being such as just described, it was held to institute no legislation which discriminated against the products of sister States, but merely to subject them to the same rate of taxation which similar articles paid that were manufactured within the State, and, accordingly, that it v.-as not an nttempt to regulate commerce but an appropriate and legitimate exercise of the taxing power of the States. — Hinson v. Lott, 8 Wall., 148. The term " import " as used in that clause of the Constitution which says that " no State shall levy any duty or imposts on imports or exports " does not refer to articles imported from one' State into another, but only to articles imported from foreign countries into the United States. — Woodruff v. Parham, 8 Wall., 123. A State law requiring an importer to take a license and to pay $50 before he Bhould be permitted to sell a package of imported goods is in conflict with that provision of the Constitution of the United States which prohibits a State from laying any imposts, etc., and also with the clause which declares that Congress shall have power to regulate commerce. An impost or duty on imports is a custom or a tax levied on articles brought into a country, and is most usually secured before the importer is allowed to exercise his rights of ownership over them, because evasions of the law can be prevented more certainly by executing it while the articles are in custody. It would not, however, be less an impost or duty on the articles if it were to be levied on them after they are landed.— Brown v. State of Maryland, 7 U. S., 262. SCHEDULE A— CHEMICALS, OILS, AND PAINTS. 1. Acids: Boric acid, f cent per pound; citric acid, 5 cents per pound ; formic acid, li cents per pound ; gallic acid, 6 cents per pound ; lactic acid, 1^ cents per pound ; oxalic acid, li cents per pound ; pyro- 1913 gallic acid, 12 cents per pound ; salicylic acid, 2* cents per pound ; tannic acid and tannin, 5 cents per pound ; tartaric acid, 3§ cents per pound ; all other acids and acid adhydrides not specially provided for in this sec- tion, 15 per centum ad valorem. 1. * * * boracic acid, 3 cents per pound ; citric acid, 7 cents per pound ; lactic acid, containing not over 40 per centum by weight of actual lactic acid, 2 cents per pound ; containing over 40 per centum by weight of actual lactic acid, 3 cents per pound ; oxalic acid, 2 cents per pound ; salicylic acid, 5 cents per pound ; * * * tannic acid or tannin, 35 cents per pound ; gallic acid, 8 cents per pound ; tartaric acid, 5 cents per pound ; all other acids not specially provided for in this section, 25 per centum ad valorem. 1909 1897 < 1894 < 1890 < 1. * * * boracic acid, 5 cents per pound ; * * * lactic acid, 3 cents per pound ; citric acid, 7 cents per pound ; salicylic acid, 10 cents per pound ; * * * tannic acid or tannin, 50 cents per pound ; gallic acid. 10 cents per pound ; tartaric acid, 7 cents per pound ; all other acids not specially provided for in this act, 25 per centum ad valorem. 464. Acids: * * * oxalic, * * * . (Free,) 2. Boracic acid, 3 cents per pound. 4. Citric acid. 25 per centum ad valorem. 5. Tannic acid or tannin, 60 cents per pound. 6. Tartaric acid, 20 per centum ad valorem. 363. Acids used for medicinal, chemical, or manufacturing purposes, .not especially provided for in this act. (Free.) 2. Boracic acid, 5 cents per pound. 4. Citric acid, 10 cents per pound. • 6. Tannic acid or tannin, 75 cents per pound. 7. Tartaric acid. 10 cents per pound. 473. Acids used for medicinal, chemical, or manufacturing purposes, not specially provided for in this act. (EYee.) 13. Acid, citric, 10 cents per pound. 14. Acid, tartaric, 10 cents per pound. 43. Pure boracic acid, 5 cents per pound ; commercial boracic acid, 4 cents per pound. 109. Acid, tannic, and tannin, $1 per pound. 594. Acids used for medicinal, chemical, or manufacturing purposes, not specially enumerated or provided for in this act. (Free.) DECISIONS UNDER THE ACT OF 1909. Crysllc Acid, assessed as acid not specially provided for, under paragraph 1, was claimed to be same thing as liquid carbolic acid, free of duty under para- graph 482. Protest overruled.— Ab. 34275 (T. D. 34000). Palmitic Acid, classified under paragraph 1, was claimed entitled to free erftry under paragraph 580. Protest overruled. — Ab. 33031 (T. D. 33620). DECISIONS UNDER THE ACT OF 1897. Anthranilic Acid of commerce is at the present time produced almost en- tirely, as a commercial article, from the coal-tar hydrocarbon, toluol or toluene. 15 1883 < IT) DIGEST OF CUSTOMS DECISIONS. It differs essentially from the benzoic acid of commerce, being a more advanced and expensive product, and consequently is not exempt from duty, as claimed, under parajiraph 4G4. It is a well-known acid.— T. D. 22563 (G. A. 4788). Carboloiini, so called, imported in steel cylinders or tubes, a liquid sub- stance known commercially and in clioniistry as " carbonic acid," and also as "carbonic acid gas," and described by tlie symbol CO2, is dutiable at 25 per cent ad valorem under the provision in paragraph 1, for " all other acids not specially provided for in this act."— T. D. 19134 (G. A. 4107). Carboleum, contained in metal cai)sules or containers and known as sparklets, is dutiable as an acid not specially provided for under paragraph 1. Coverings for same made of steel are usual and necessary coverings and not separately dutiable. — In re Hempstead (96 Fed. Kep., 94) and G. A. 4649 and G. A. 4662, cited and followed. U. S. v. Matthews (78 Fed. Rep., 345) dis- tinguished.— T. D. 22402 (G. A. 4737). Linoloic Acid, ni.ide from linseed oil and used for polishing purposes, is dutiable at 25 per cent ad valorem under jiaragraph 1, relating to " acids not specially provided for."— T. D. 271.53 (G. A. G204). Stearic Acid, known also as stearin, is dutiable as an acid not specially pro- vided for, under paragraph 1.— T. D. 30335 (G. A. 6977). Tetra-chlor-phtlialic Acid or Anhydrid is dutiable at 25 per cent ad valorem under the provision for " all other acids not specially provided for," etc., in paragraph 1, being a distinct and different article from phthalic acid, and not included in paragraph 464 nor 524. It was held by the United States Circuit Court for the Southern District of New York, along with so-called "phthalic acid, distilled," or phthalic anhydride, to be exempt from duty under the provisions of paragrai)h 473, act of October 1, 1890 ( In re Roessler <& Hass- lacher Chemical Co. and The Heller & Merz Co.. suits Nos. 2633 and 2635) ; such provisions differed essentially, however, from the corresponding provisions of the present act.— T. D. 22664 (G. A. 4824). DECISIONS UNDER THE ACT OF 1894. Keller's Tannin Powder is dutiable as tannin and not under paragraph 16 J for drugs, etc., nor free under paragraph 363 as an acid, nor under para- graph 386 as an article in a crude state used for dyeing or tanning. — T. D. 17354 (G. A. 3574). Tannic Acid, " Vinotanin." — Vinotanin is dutiable as tannic acid and not as a chemical compound.— T. D. 16437 (G. A. 3226). DECISIONS UNDER THE ACT OF 1890. 8ulpliotuluic Acid, a remote derivative of coal tar, by combination with sulphuric acid, its dominant element being derived from coal tar. the chief use of the article being in the construction of coal-tar dyes by combining with a base, is free as an acid used for manufacturing purposes. — Matheson v. U. S., 71 Fed. Rep., 394; 65 Fed. Rep., 422, and T. D. 13879 (G. A. 2032) reversed. DECISIONS UNDER THE ACT OF 1883. Stearin is duitable as a manufacture of tallow and not as tallow. I^ S. 2516.— Fairbanks v. Spaulding, 19 Fed. Rep., 416. SCHEDULE A CHEMICAL OILS AND PAINTS. 17 1913 2. Acetic anliyrlrifl, 24 cents per pound. 1909 1. Acids: * * *; acetic auhyQrid, 2i cents per pound; * * *. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Anhydrous Acetic Acid is dutiable at tbe rate of 2 cents per pound under the provision of paragraph 1, for acetic acid exceeding the specific gravity of .147, and not at 25 per cent ad valorem under paragraph 3. Lueders v. U. S , reported in T. D. 26460 (reversing G. A. 5051)— T. D. 23426 followed.— T. D. 26590 (G. A. 6101). The article known as acetic acid anhydrid, which is not chemically an acetic acid and is not scientifically designated as such, but is one of the substances covered by that general term, is dutiable under the provision in paragraph 1 for " acetic acid," being one of the substances covered by that term. While an article may be bought and sold by a specific name, indicating a particular article, yet a group of such articles may be known in trade and commerce by a term which includes them all in a special group. — Lueders v. U. S. (C. C), T. D. 26460; T. D. 23426 (G. A. 5051) reversed. 1913 3. Acetone. 1 cent per pound. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1890. Acetone is not brandy or alcohol ; it is not spirits within the common accepta- tion of the term; it can not be used as a beverage or in compounding bev- erages; it differs materially from alcoholic spirits; and it is a chemical com- pound. The claim under paragraph 76 is hereby sustained. — T. D. 11974 (G. A. 887). 1913 4. Dried egg albumen, 3 cents per pound. 1909 257. * * * albumen, egg * * * 3 cents per pound. * ♦ ♦ 1897 245. * * * albumen, egg * * * 3 cents per pound. * * » 1894 367. Albumen. (Free.) 1890 477. Albumen. (Free.) 1883 496. Albumen, in any form or condition. * * * (Free.) 15. Alkalies, alkaloids, and all chemical and medicinal compounds, preparations, mixtures and salts, and combinations thereof not specially provided for in this section, 15 per centum ad valorem. 3. Alkalies, alkaloids. * * * and all combinations of the foregoing, and all chemical compounds, mixtures and salts, * * * not specially 1909 \ provided for in this section, 25 per centum ad valorem ; * * * 65. * * * all other medicinal preparations not specially provided for in this section, 25 per centum ad valorem. 60690°— 18— VOL 1 2 18 DIGEST OF CUSTOMS JDECISIONS. 1897 { 1894 1890 { 3. Alkalies, alkaloids, » * ♦ and all combinations of the foregoing, and all oheniical compounds and salts not specially provided for in this Act, 25 per centum ad valorem. G8. Medicinal preparations not containing alcohol or in the preparation of which alcohol is not used, not specially provided for in this Act, 25 per centum ad valorem; * * * 59. All medicinal preparations not specially provided for in this Act, 25 per centum ad valorem. fiO. Products or preparations known as alkalies, alkaloids, * * * and all combinations of the foregoing, and all chemical compounds and salts, not siMicially provided for in this Act, 25 per centum ad valorem. 75. All medicinal preparations, including medicinal proprietary prepa- rations, of which alcohol is not a component part, and not .specially pro- vided for in this Act, 25 per centum ad valorem ; * * * 76. Products or preparations known as alkalies, alkaloids, * * * and all combinations of any of the foregoing, and all chemical compounds and salts, not specially provided for in this Act, 25 per centum ad valorem. 92. All preparations known as * * * alkalies, alkaloids, and all combinations of any of the foregoing, and all chemical compounds and salts, by whatever name known, and not specifically enumerated or pro- vided for in this Act, 25 per centum ad valorem. 93. I'reparations : All medicinal preparations known as cerates, con- serves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, * * * powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this Act, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Sliced Deer Horn, used by the Chinese as a medicine, dutiable as a medici- nal preparation at the rate of 15 per cent ad valorem under paragraph 5, unless put up in individual packages of 2i pounds or less, gross weight, when it is dutible at the rate of 20 per cent ad valorem under paragraph 17 of the said Act.— Dept. Order (T. D. 36401). Chrysarobin dutiable as a medicinal compound under paragraph 5.- Order (T. D. 35044). DECISIONS UNDER THE ACT OF 1909. 1883 < -Dept. Bezoar held dutiable as a medicinal preparation under paragraph 65. — Ab. 24045 (T. D. 30983). Bitocol classified as glue under paragraph 23, held dutiable as a chemical compound (par. 3).— Ab. .3:5961 (T. D. 33833). Cherry Laurel Water contains hydrocyanic acid, and for the past eight years has been returned as a medicinal preparation. Based upon the record we do not feel justified in disturbing the collector's PCtion.— Ab. 30643 (T. D. 32997). Cinnamic Acid held properly classified as a medicinal preparation under naragrapb 65.— Ab. 31303 (T. I). 33194). Foot Shampoo. — The merchandise described on the invoice as "Woltat" consists of a powder put up in a pai)er envelope and known as foot shampoo for foot baths. It clearly is not a toilet article, and we therefore sustain the claim for duty at the rate of 25 per cent imder paragraph 65. — Ab. 26104 (T. D. 31757). Gastric Juice. — The gastric juice of a pig was held properly classified as a medicinal preparation under paragraph 65. — Ab. 30334 (T. D. 32905). . SCHEDULE A CHEMICAL OILS AND PAINTS. 19 Lactate of Lime. — The merchandise in question, described on the invoice as " calcium lactate," consists of lactic acid and lime. Duty was assessed under paragraph 3 as a chemical compound, and it is claimed to be free of duty either under pragraph 499 as an article in a crude state used in dyeing or tan- ning, or under paragraph 613 as citrate of lime. The protest is overruled and the decision of the collector affirmed. — Ab. 25765 (T. D. 31654). Solution Leras. — A commodity known as "solution leras," classified as a medicinal preparation containing alcohol under paragraph 65, was claimed to be dutiable as a medicinal preparation, not specially provided for under the same paragraph. Protests sustained. — Ab. 26944 (T. D. 31971). Lime Powder. — A combination of lime, carbonate of lime, and manganese oxide, for use in drying and hardening varnish, is a chemical mixture, and as such is dutiable under paragraph 3. — Strohmeyer & Arpe Co. v. U. S. (Ct. Cust. Appls.), T. D. 32035 ; (G. A. Ab. 23840) T. D. 30865 affirmed. Red Cerate of Spermacitti — Rouge. — The merchandise consists of fats and red coloring, perfumed, no alcohol being used in its manufacture. It is used externally for chapped lips and chapped hands. The board has held that scented waters, such as orange-flower water, rose water, cherry water, and laurel water are medicinal preparations. G. A. 6098 (T. D. 26587) ; G. A. 5653 (T. D. 25232). It follows that the merchandise in question is entitled to be similarly classified. Note Abstract 26104 (T. D. 31757).— Ab. 35867 (T. D. 34571). Resin and Manganese. — A preparation consisting of resin and manganese, classified as a chemical compound under paragraph 3, was claimed to be dutiable as gum resin (par. 20). Protest overruled.— Ab. 29725 (T. D. 32823). Scammony Resin, an article prepared with the use of alcohol and used in the compounding of medicinal preparations, is dutiable at 55 cents per pound by similitude to chemical mixtures, alcoholic, under paragraphs 481 and 3. — T. D. 31802 (G. A. 7259). DECISIONS UNDER THE ACT OF 1897. Antiseptic Cotton. — Merchandise consisting of a foundation of cotton bat- ting with one surface thereof treated with an antiseptic preparation, the chief component material being cotton, is a medicinal preparation and as such duti- able under the provisions of paragraph 68. G. A. 1293, G. A. 4691, and T. D. 4987 followed. The provisions of paragraph 68, relating to " medicinal preparations " are more specific than those of paragraph 322 thereof relating to manufactures of cotton not specially provided for ; and where an article is covered by the terms of both, such as the above-described antiseptic preparation, the former, being the more specific, controls.— T. D. 22759 (G. A. 4849). Borate Material — Borate of Manganese. — The " borate material " provided for in paragraph 11 is the raw material as found in nature, and does not embrace a chemical salt artificially produced. G. A. 5155 (T. D. 23768) reversed. Borate of manganese is dutiable under paragraph 3 as a chemical salt. — T. D. 25500 (G. A. 57.57). Chinisol — Medicinal Preparation. — Chinisol (sometimes called " quinosol ") is a product of qulnoline and may be produced from coal tar, but is usually made synthetically from other substances. It is not entitled to free admission under paragraph 524, but is properly dutiable at 20 per cent ad valorem under para- graph 15 as a medicinal preparation.— T. D. 20655 (G. A. 4346). 20 DIGEST OF CUSTOMS DECISIONS. Chronic Alum, which after product ion has boon subjected to a crj-stalliziug process, being thereby freed from incidental impurities, is by reason of this process removed from the provision in paragraph 482 for articles in a " crude state," used in dyeing, and is duti:il>le as a chemical salt under paragraph 3. — Kuttroff V. U. S. (C. C. A.), T. D. 29701; T. D. 29003, (C. C), and T. D. 28346 (G. A. G647) affirmed. Cinnaniic Acid can be made from the benzaldehyd whicli is produced from bitter almonds and also from indigo and gum benzoin. For economic and com- mercial roa.sons it has, however, withiTi recent years been produced syntlieti- cally, almost wholly, if not entirely, as a commercial article, from the hydro- carbon toluol or toluene derived from coal tar. This article differs essentially from the benzaldehyd of commerce, being a more advanced and expensive product, and consequently is not exempt from duty, as claimed, under paragraph 524. It is a well-known acid.— T. D. 22563 (G. A. 4788). Note Ab. 31303, supra. Dentists' Cement. — A compound of formaldehyd, oil of cloves, and creosote, separately imported, designed to be used in connection with a powder to form a cement, and also serving as an antiseptic, is dutiable as a nonalcoholic medicinal preparation, under paragraph 68. — T. D. 2.3489 (G. A. 5070). Dulcin is not dutiable as saccharine under paragraph 211, but is dutiable under paragraph 3 as a chemical compound at the rate of 25 per cent ad valorem. U. S. r. Lehn & Fink (113 Fed. Rep., 1005), affirming G. A. 4117, cited and followed.— T. D. 2.3606 (G. A. 5123). Gingerine and Capsicine classified under paragraph 67, relating to alcoholic medicinal prepai-ations, were held to be dutiable under paargraph 20 as drugs advanced in value or condition. U. S. v. Martin (T. D. 28145) followed. Ab- stract 7961 (T. D. 26694) and Abstract 3904 (T. D. 25805) modified.— Ab. 19487 (T. D. 29193). Gingerine and capsicine dutiable as nonalcoholic medicinal preparations under paragraph 68 at the rate of 25 per cent ad valorem. — Dept. Order (T. D. 29383). Glycerophosphate of Lime, which, though occasionally dispensed medici- nally in its imported form, is almost always used in combination with other drugs in the preparation of elixirs, is not a medicinal preparation within the meaning of paragraph 67, but is dutiable as a chemical compound under para- graph .3.— Klipstein v. U. S. (C. C. A.), T. D. 29518; T. D. 29100 (C. C.) and Ab. 17921 ; T. D. 28687 reversed. Hexamethylentetramin is a medicinal preparation in the preparation of which alcohol is not used, and is dutiable under paragraph 68, at 25 per cent ad valorem. T. D. 27394 followed.— T. D. 27.505 (G. A. 6403). Hexamethylentetramin dutiable under paragraph 68 as a medicinal prepara- tion in the preparation of which alcohol was not used. — Lehn v. U. S. (C. C), T. D. 27394; Ab. 4606 (T. D. 26035) reversed. Kefir rills, consisting of tablets for making artificial buttermilk and kumyss and proscrilH'd by physicians as a modicine, were hold to have been properly cla.ssified under paragraph 08 as a medicinal preparation. — Ab. 20839 (T. D. 29644). Kryofine is a medicinal preparation in the preparation of which alcohol ia used ; is closely allied in chemical con.stitution, character, and use to phenacetin, and is accordingly dutiable at 55 cents per pound under paragraph 67, and not as claimed at 20 per cent ad valorem under paragraph 15, nor at 25 per cent SCHEDULE A CHEMICAL OILS AND PAINTS. 21 ad valorem as a chemical compound, or a medicinal preparation, under para- graphs 3 and 68.— T. D. 22600 (G. A. 4804). Malt Tropoii. — A preparation of tropon and malt extract, with a small per- centage of listerin, the former being chief value, which is used as a lactatic to promote the secretion of milk in nursing women, is a " medicinal " prepara- tion within the meaning of paragraph 68.— T. D. 30047 (G. A. 6934). Octopus Gloy, a preparation for use in filling woolen and cotton fabrics, is not dutiable as a preparation fit for use as starch, but is dutiable as a chemical compound under paragraph 3, at the rate of 25 per cent ad valorem. G. A. 4883 (T. D. 22872). afiirmed without opinion, cited and followed. — T. D. 24372 (G. A. 5328). Paraldehyde is produced from aldehyde, and aldehyde is a by-product resulting from the distillation of alcohol, being produced by the s-ime process, but contains no alcohol and is not derived from alcohol. Held that paraldehyde is not a medicinal preparation in the preparation of which alcohol is used, within the meaning of paragraph 67, but is duitable under paragraph 68 as a medicinal preparation in the preparation of which alcohol is not used. — Merck v. U. S. (C. C), T. D. 27002. Ab. 612 (T. D. 25089) reversed. Paraldehyde is not classable under the provisions of paragraph 2, which is limited in its application to perfumeries and toilet waters, nor is it properly classable under the provisions of paragraph 3 as a chemical compound, but it is a " medicinal preparation," and as such properly classable under the provisions of paragraph 67 as an article in the preparation of which alcohol has been used. Fink V. United States (170 U. S., 584) followed.— T. D. 22983 (G. A. 4911). Podophyllum Resin, classified as a medicinal preparation in the preparation of which alcohol was used, under paragraph 67, was claimed to be dutiable un- der paragraph 20, relating to drugs. The importers cited United States v. Martin (T. D. 28145). Assessment offirmed.— Ab. 17867 (T. D. 28687). Besin Pitch. — We find the merchandise to be a mixture of oxidized resin und vegetable oils, the product having no well-recognized composition of chemi- cal formula. It is our opinion, therefore, that the merchandise is not a chemi- cal compound within the meaning of paragraph 3. G. A. 5832 (T. D. 25733) ; G. A. 6269 (T. D. 27051) ; G. A. 5718 (T D. 25410).— Ab. 20562 (T. D. 29516). Saponin. — The merchandise in question consists of saponin, the active prin- ciple of the QuiUaja saponario (soapbark) and various other shrubs and plants. The preparation is used for producing frothing beverages, emulsions, and for cleaning silks. The merchandise is not a chemical compound, but a simple extract of bark and is a nonenumerated manufactured article. — Ab. 23364 (T. D. 30645) Scanimony Resin is dutiable under paragraph 20 as a drug advanced In value or condition, and not under paragraph 67 as a medicinal preparation. T. D. 28145 followed— T. D. 28199 (G. A. 6600). Scammony resin is dutiable under paragraph 20 as a drug advanced In value and not under paragraph 67 as a medicinal preparation. — U. S. v. Martin (C. C), T. D. 28145. Sodium Fluosilicate. — The merchandise, described on the invoice as " Kiesel- fluornatrium," was returned by the appraiser as a chemical compound and claimed free of duty under paragraph 538. In order that the merchandise in question shall be entitled to free entry, it must be shown to be composed of fluoride of sodium and aluminum and used for the same purposes as cryolite. A chemical analysis shows that the merchandise is made from sodium and hydrofluorsilicic acid and that it contains no alumi- 22 DIGEST OF CUSTOMS DECISIONS. iiuni. The testimony further shows that it can not be used for the same pur- poses as cryolite— Ab. 22766 (T. D. 30382) . Varnolette, or Siccatif. — A composition of resinate of lead — or resin and compounds of lead — niaufjanoso, and lime, which is used as a siccative or drier in varnish, linseed oil, paints, inks, and stains, and which is generally known in commerce as " varnolette," is a chemical compound, dutiable at 25 per cent ad valorem under paragraph 3 and not at 20 per cent ad valorem under section 6, or by similitude or otherwise under section 7. — T. D. 22591 (G. A. 4801). DECISIONS UNDER THE ACT OF 1894. Carbonate of Strontia is dutiable as a chemical salt and not as prepared chalk nor as a nonenumerated article, nor free as oxide of strontia or peroxide of strontian and strontianite.— T. D. 17624 (G. A. 3672). Chloride of Magnesia is a chemical salt and is not free as kieserite nor as magnesium.— T. D. 18007 (G. A. 3851). Crystal Carbonate is dutiable as an alkaline chemical salt and not as soda ash or sal soda.— T. D. 17938 (G. A. 3813). Inspissated Ox Gall is dutiable as a medicinal preparation and not free as a crude drug.— T. D. 1663S (G. A. 3283). Loretin, a medicinal pi'eparation, the medicinal action of which as an anti- septic and otherwise is chiefly due to its acid prcperties, is free as " an acid used for medicinal purposes," and not dutiable under paragraph 59 as a medicinal preparation.— Koechl v. U. S. (C. C), 84 Fed. Rep., 954; T. D. 19251 (G. A. 4128) reversed. Nelson's Gelatin Lozenges are dutiable as medicinal preparations and not as gelatin or as a manufacture of which gelatine is the component material of chief value— T. D. 18735 (G. A. 4048). Oleo Fegate Mcrluzzo Ferriiginoso, composed of cod-liver oil and ether substances, is dutiable as a medicinal preparation and not as cod-liver oil. — T. D. 15680 (G. A. 2861). Purified Resorcin (White Crystals) is dutiable as a medicinal coal-tar preparation not a color or dye, and is not dutiable as a nonenumerated manu- factured article, nor free as crude coal tar.— T. D. 1G990 (G. A. 3418). Smelling Salts. — Pei'fumed smelling salts dutiable under this paragraph as chemical salts and not as articles of perfumery. Sustaining the Board of Gen- eral Appraisers (T. D. 20921, G. A. 4394)— U. S. v. Utard (C. C), 91 Fed. Rep., 522. Vinolia, a plastic emollient cream, is dutiable as a medicinal preparation and not as a toilet preparation.— T. D. 16342 (G. A. 3171). DECISIONS UNDER THE ACT OF 1890. Aristol, a compound of iodine and thymol, is a medicinal preparation. — T. D. 11325 (G. A. 608). Atropine Sulphate is an alk.aloidal chemical salt and a medicinal prepara- tion in the preparation of which alcohol has been used. — T. D. 13058 (G. A. 1563). Bebeirine Sulphate is a medicinal preparation in the preparation of which alcohol is u.sed.— T. D. 11973 (G. A. 886). Bisulphide of Carbon is a chemical compound and not free as an acid. — T. D. 11410 (G. A. 699). SCHEDULE A CHEMICAL, OILS AND PAINTS. 23 Bisulphite of Lime and Lampblack. — A mixture of bisulphate of lime and lampblack used as a leather dressing held to be dutiable as a chemical com- pound.— T. D. 13071 (G. A. 1576). Cachon de Lavel is a chemical compound and not a wood used expressly for dyeing.— T. D. 11420 (G. A. 703). Chloralamide is dutiable as a chemical compound and not as » medicinal preparation.— T. D. 15078 (G. A. 2631). Chloride of Magnesium is dutiable as a chemical salt and not free as kieserite, as magnesium, or as muriate of potash. — T. D. 13946 (G. A. 2051). Chloride of Zinc, in Solution. — Merchandise consisted of a strong aqueous solution of chloride of zinc, and the mixture in its condition as imported was a chemical salt, not an acid, and is used for chemical or manufacturing purposes ; also as a germicide. — T. D. 13070 (G. A. 1575). Chromium Fluorine is a chemical salt, is not a coal-tar preparation, is a mordant, and not a color or dye.— T. D. 13602 (G. A. 1874). Cocaine Phenate, Guaiacol Absolute, and Salol are chemical compounds and salts and are not dutiable as medicinal preparations.— T. D. 15071 (G. A. 2624). Coniine hydrobromate crystals, coniine hydrobromate powder, coniine hydro- chlorate crystals, salts crystallized from an extract of the fruit of the hendock, are alcoholic medicinal preparations^.- T. D. 11393 (G. A. 676). Cumarin is the active oderiferous principle of the tonka bean, and an alka- loidal chemical salt; its predominant use is as a base for flavoring extracts or perfumery, and it is seldom used for medicinal purposes. We hold that said cumarin was properly assessed for duty under paragraph 76.— T. D. 13061 (G. A. 1566). De Jough's Cod-Liver Oil, a preparation compounded from several ingre- dients other than alcohol, of which cod-liver oil is the chief ingredient in value, held dutiable as a proprietary medicinal preparation, and not as cod-liver oil. — T. D. 10684 (G. A. 268). Galloflavin, produced by treating gallic acid with strong sulphuric acid, is not a coal-tar preparation, but a chemical compound and a dye. — T. D. 12853 (G. A. 1449). Hydrated Oxide of Iron is dutiable under this paragraph and not as waste or as a nonenumerated unmanufactured article ; nor is it free as a crude min eral.— T. D. 15013 (G. A. 2590). Lactophenin is a chemical salt, a coal-tar preparation not a color or dye. and a proprietary medicinal prepai'ation and duitable as a coal-tar preparation and not as a chemicl compound.— T. D. 15685 (G. A. 2866). Medicated Absorbent Cotton is dutiable as a medicinal prepai'ation. — T. D. 12644 (G. A. 1293). Medicinal Preparations. — When words used in a tariff act have some pecul- iar trade meaning. Congress must be assumed to have used them with the meaning they had when inserted in the act ; but when a descriptive phrase is used, having no peculiar trade meaning, such as " medicinal preparations," the article designated by such phrase will be such as from time to time come within its meaning, and not solely those meant by it at the time of the passage of the act.— U. S. V. Roessler & Hasslacher Chemical Co., 79 Fed. Rep., 313. Mercury Sulphate — Peptone. — Mercury sulphate is a chemical salt. Pep- tone is a chemical compound.— T. D. 12698 (G. A. 1347). 24 DIGEST OF CUSTOMS DECISIONS. Muriate of Aponiorphia. This iiuMvliiiiidise is not ;i s;ilt of iu()ri)hia, and it is a iueii in the preparation of which alcohol was not used. — T. D. 13699 (G. A. 1937). Pilocarpine Muriate is an alknloidal chemical salt and a medicinal prepa- ration in which alcohol is used.— T. I). 13058 (G. A. 1563.) SaUpyreiie is a coal-tar preparation not a color or dye, a chemical salt, and a medicinal preparation. It is dutiable as a chemical salt, and not as a medic- inal preparation.— T. D. 15125 (G. A. 2651.) Sodium Benzoate is a medicinal preparation not containing alcohol and in the preparation of which alcohol was not used. The claim that it is dutiable as a coal-tar preparation at 20 per cent is overruled and the assessment of duty at 25 per cent under paragrapli 75, is affirmed. — T. D. 14556 (G. A. 2348). Sodium Salicylate Powder. — We find that it is a medicinal preparation not containing alcohol, and in the preparation of which alcohol was not u.sed. — T. D. 14518 (G. A. 2329). Sodium Sulphuret is dutiable as a chemical compound or salt and not free as sodium.— T. D. 15221 (G. A. 2714). Symphoral or Sodium Caffeine Sulplionate is dutiable as a chemical compound and salt and not as a coal-tar preparation nor as a medicinal prepara- tion.— T. I). 15393 (G. A. 2787). Veratrine is an alkaloid or mixture of alkaloids obtained from the seeds of the cebadilla, and is a medicinal preparation in the preparation of which alcohol is used.— T. D. 13061 (G. A. 1566). DECISIONS UNDP]R THE ACT OF 1883. Chemical Compound or Salt. — The phrase " chemical compound or salt " is too general to be considered an enumeration, so as to take an article out of the operation of the similitude clause. — Lloyd v. McWilliams, 31 Fed. Rep., 261. 6. Alumina, hydrate of, or refined bauxite; alum, alum cake, patent jg.o alum, sulphate of alumina, and aluminous cake, and all other manu- factured compounds of alumina, not specially provided for in this section, 15 per cent ad valorem. 4. Alumina, hydrate of, or refined bauxite, containing not more than 64 per cent of alumina, four-tenths of 1 per cent per pound; containing more than 64 per cent of alumina, six-tenths of 1 cent per pound. Alum, alum cake, patent alum, sulphate of alumina, and aluminous 1909 cake, containing not more than 15 p(M- cent of alumina and more than three-tenths of 1 per cent of iron oxide, one-fourth of 1 cent per pound; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, containing more than 15 per cent of alumina, or not more than three-tenths of 1 r)er cent of iron oxide, three-eiglits of 1 cent per pound. 4. Alumina, hydrate of, or refineliate of alumina, and alumi- nous cake, and alum in crystals or ground, one-lialf of 1 cent per pound. 8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and 1894 aluminous cake, and alum in crystals or ground, four-tenths of 1 cent per pound. 9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and 1890 aluminous cake, and alum in crystals or ground, six-tenths of 1 cent per pound. 32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, 1883 and aluminous cake, and alum in crystals or ground, 60 cents per hun- dred pounds. SCHEDULE A CHEMICAL OILS AND PAINTS. 25 DECISIONS UNDER THE ACT OF 1909. Diamantine falls squarely within the purview of paragraph 4. This para- graph, however, provides for alumina of (4) several degrees of fineness at (4) several specific rates of duty. As there is no evidence to show under which of these provisions of paragraph 4 the commodity in question should be classi- fied, the protests are overruled.— Ab. 26421 (T. D. 31842). DECISIONS UNDER THE ACT OF 1890. Hydrate of Alumina is dutiable as alumina and not free under paragraph 501 as bauxite.— T. D. 15980 (G. A. 3004). 7. Ammonia, carbonate of, and muriate of, three-fourths of 1 cent per 1913 pound ; phosphate of, 1 cent per pound ; liquid anhydrous, 2i cents per pound ; ammoniacal gas liquor, 10 per cent ad valorem. 5. Ammonia, carbonate of, 1^ cents per pound ; muriate of, or sal ara- 1909 moniac, three-fourths of 1 cent per pound; liquid anhydrous, 5 cents per pound. - -q_ 5. Ammonia, carbonate of, li cents per pound ; muriate of, or sal am- moniac, three-fourths of 1 cent per pound ; * * * Si. Ammonia, carbonate of, 20 per cent ad valorem; muriate of, or sal ammoniac, 10 per cent ad valorem ; * * * . „_ . 10. Ammonia, carbonate of, 1 J cents per pound ; muriate of, or sal am- moniac, three-fourths of 1 cent per pound ; * * * 133. Ammonia, anhydrous, liquefied by pressure, 20 per cent ad valorem. 35. Ammonia, muriate of, or sal ammoniac, 10 per cent ad valorem. 36. Ammonia, carbonate of, 20 per cent ad valorem. DECISIONS UNDER THE ACT OF 1894. Ammoniacal Gas Liquor is dutiable as a manufactured and not as an un- manufactured nonenumerated article. — T. D. 17441 (G. A. 3615). 8. Argols or crude tartar or wine lees crude or partly refined, contain- ing not more than 90 per centum of potassium bitartrate, 5 per centum 1913 ad valorem ; containing more than 90 per centum of potassium bitartrate, cream of tartar, and Roclielle salts or tartrate of soda and potassa, 2^ cents per pound ; calcium tartrate crude, 5 per centum ad valorem. 6. Argols or crude tartar or wine lees crude, 5 per centum ad valorem ; tartars and lees crystals, or partly refined argols, containing not more iqoq ^'^^^ ^^ P^^' centum of bitartrate of potash, and tartrate of soda or potassa, or Rochells salts, 3 cents per pound ; containing more than 90 per centum of bitartrate of potash, 4 cents per pound ; cream of tartar and patent tartar, 5 cents per pound. 6. Argols or crude tartar or wine lees crude, containing not moi-e than 40 per centum of bitartrate of potash, 1 per cent per pound; containing more than 40 per centum of bitartrate of potash, li cents per pound ; tar- tars and lees crystals, or partly refined argols. containing not more than 90 per centum of bitartrate of potash, and tartrate of soda or potassa, or Rochelle salts, 4 cents per pound ; containing more than 90 per centum of bitartrate of potash, 5 cents per pound ; cream of tartar and patent tartar, 6 cents per pound. 73. Tartar, cream of, and patent tartar, 20 per centum ad valorem. 74. Tartars and lees crystals, partly refined, 20 per centum ad 1894 < valorem. 75. Tartrate of soda and potassa, or Rochelle salts, 2 cents per pound. [ 380. Argal, or argol, or crude tartar. (Free.) 190. Tartar, cream of, and patent tartar, 6 cents per pound. 91. Tartars and lees crystals, partly refined, 4 cents per pound. 92. Tartrate of soda and potassa. or Rochelle salts, 3 cents per pound. 487. Argal, or argol, or crude tartar. (Free.) 1897 26 DIGEST OF CUSTOMS DECISIONS. 1883 18. Cream of tartar, 6 cents per pound. 29. Soda and iK)tas.sa tartrate, or liotlu'lle salt.s. 3 cents per pound. 31. Tartars, partly refined, includinj,' lees crystals, 4 cents per pound. 519. Argal, or argol, or crude tartar. (Free.) DECISIONS UNDER THE ACT OF 1897. Argol.s, crude, containing more than 90 per cent of bitartrate of pota.sh, dutijible at li cents per pound under paragrai)h 6.— T. D. 20995 (G. A. 4413). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Brown Tartar is dutiable at 5 per cent, as resembling "argol or crude tartar," and not at 20 per cent, as resembling "cream of tartar" (Schedule E.).— Ross V. Peaslee, 2 Curt., 499; 20 Fed. Cas., 1241. 1913 1909 1897 1894 9. Balsams: Copaiba, fir or Canada, Peru, tolu, and all other balsams, which are natural and uncompounded and not suital)le for the manufac- ture of perfumery and cosmetics, if in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the balsams and the prevention of decay or deterioration pending manufacture, all the foregoing not specially provided for in this section, 10 per centum ad valorem; if ad- \ a need in value or condition by any process or treatment whatever be- yond that essential to the proper packing of the balsams and the preven- tion of decay or deterioration pending manufacture, all the foregoing not specially provided for in this section, 15 per centum ad valorem : Pro- riilcd. That no article containing alcohol shall be classified for duty under this paragi'aph. 20. Drugs, such as * * * balsams, which are natural and uncom- pinui(Ie, and not spe- cially provided for in this .\ct, 10 per cenlum ad valorem. 470. Drugs, such as * "* * balsams, * * * ; any of the foregoing drugs which .are not edible, and which have not been advanced in value or condition by refining or grinding, or by other i)rocess of manufacture, and not .specially provided for in this Act. (Free.) 1890 1883 SCHEDULE A CHEMICAL OILS AND PAINTS. 27 24. Drugs, such as * * * balsams, * * * ; any of the foregoing which are not edible but which have been advanced in value or condi- tion by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, 10 per centum ad valorem. 560. Drugs, such as * * * balsams, * * * ; any of the foregoing which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, land not specially provided for in this Act. (Free.) 94. All * * * balsams, * ** *; any of the foregoing which are not edible, but which have been advanced in value or condition by refin- ing or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act, 10 per centum ad valorem. 636. Drugs, * * * balsams, * * * ; any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act. (Free.) DECISIONS UNDER THE ACT OF 1913. Gum Styrax. — Balsam styrax from which has been removed foreign matter, such as sticks and dirt, is still natural and uncompounded balsam gum, not adapted for use as an odoriferous or aroiuatic substance in the manufacture of perfumes or cosmetics. Held to be subject to duty at the rate of 10 per cent ad valorem under the provisions of paragraph 9. G. A. 6303 (T. D. 27162) and United States v. Sheldon (2 Ct. Cust. Appls., 485; T. D. 32245) cited.— T. D. 35172 (G. A. 7694). DECISIONS UNDER THE ACT OF 1897. Balsam in Capsules. Medicinal Preparation. — Crude balsam in gelatin capsules is dutiable as a medicinal preparation under paragraph 68. Capsules Filled. — Gelatin capsules containing a medicine are not cover- ings for the purposes of transportation, but are an essential part of the article. T. D. 29408 (G. A. 6837) reversed.— U. S. v. Lehn. Lehn v. United States (C. C), T. D. 29809. Fir Balsam, drawn from the tree and submitted to a process of straining for purification, is regarded in the trade generally as being in a crude con- dition. Held to be a nonedible drug not advanced in value or condition, and is entitled to free entry as such under paragraph 548.— T. D. 27162 (G. A. 6303). Synthetic Peru Balsam. — An article invoiced as " Peru balsam " and classi- fied as a chemical compound under paragraph 3, was claimed to free of duty under paragraph 548, relating to crude balsams. Protest sustained, the board finding the article to be synthetic Peru balsam, corresponding in its uses, essential qualities, and main characteristics to the Peru balsam of the United States Pharmacopoeia. Note U. S. v. Schering (T. D. 29077).— Ab. 19603 (T. D. 29267). 1913 10. Barium, chloride of. \ cent per pound; dioxide of, IJ cents per pound ; carbonate of, precipitated, 15 per centum ad valorem. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) 28 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1909. Binoxide of Barium. — Rinoxide of barinin was claimed to he dutiable as baryta uiuler paragraph 42 or us "clays or earths" (par. 90). Protests overruled.— Ab. 25023 (T. D. 31380). DECISIONS UNDER THE ACT OF 1897. Binoxide of Barium. — Binoxide of barium does not occur in a state of nature ; it is not a clay or earth, wrought or unwrought ; nor is it a mere mechanical mixture, but is an artificially produced chemical compound, differing essentially from the original material and was dutiable under paragraph 3. — McKesson v. U. S. (Ct. Cust. Appls.), T. D. 31256; Ab. 20183 (T. D. 29442) affirmed. 11. Blacking of all kinds, polishing powders, and all creams and prep- iqio arations for cleaning or polishing, not specially provided for in this sec- tion, 15 per centum ad valorem: Provided, That no preparations contain- ing alcohol shall be classifitil for duty under this paragraph. 7. Blacking of all kinds, 25 per centum ad valorem ; all creams and 1909 preparations for cleaning or polishing boots and shoes, 25 per centum ad valorem. 1897 7. Blacking of all kinds, 25 per centum ad valorem. 1894 9. Blacking of all kinds, 20 per centum ad valorem. 1890 11. Blacking of all kinds, 25 per centum ad valorem. 1397. Blacking of all kinds, 25 per centum ad valorem. 479. Polishing powders of every description, by whatever name known, including Frankfort black, * * * 20 per centum ad varorem. DECISIONS UNDER THE ACT OF 1913. Wrought Earth. The merchandise in this case is Invoiced as polishing earth, assessed by the collector under paragraph 11 and claimed by the importer to be free of duty under paragraph 518 or 549, or dutiable under paragraph 76. Scope of Statutory Provisions. — To be dutiable under paragraph 11 the mer- chandise, if not expressly manufactured for use as blacking, polishing powder, a cream or preparation for cleaning or polishing, it must at least be imported for use as such. Wrought earth which it is possible, but impractical, to use as a polishing powder will not be held dutiable under paragraph 11 unless it is shown to have been expressly manufactured for or intended to be used as such. Provisions of a New Act. — The classification of a commodity long established should not be held to have been changed by a change in the tariff law, except where that change is made clear and distinct by the express language of the law.— T. D. 34697 (G. A. 7594). DECISIONS UNDER THE ACT OP 1909. Amor's Metal Polish. — The amorphous viscous substance of the importa- tion, without any determinate shape or form, does not come within the pro- visions of paragraph 95 as an article composed wholly or in chief value of earthy or mineral substance. There is no evidence of similitude in the record, but it is clear the substance is a manufacture not expressly provided for by any paragraph of the law in question. It was classifiable as a nonenumerated manufa' i'l this Act, 50 per centum ad valorem. lO.T Alcoholic compounds, not otherwise specially enumerated or pro- vided for, .$2 per f^allon for the alcohol contained and li,5 per centum ad valorem. 118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not .specially enumerated or provided for in this Act, 50 cents per i)ound. DECISIONS UNDER THE ACT OF 1909. Acctosalicylid. — Acid acetosalicylid. acetosalicytate tablets, and iyrozalou salicylic cla.ssified as medicinal preparations in the manufacture of which alco- hol was used under paraijraph 05, were claimed dutiable as medicinal prepa- rations not specially provided for under the same paragraph. Protests over- luled.— Ab. 35676 (T. D. 34408). Animals in Alcohol. — Carcasses of animals imported packed in spirits were held properly classified under paragraph 2 as articles consisting of animal objects in alcohol.— Ab. 36442 (T. D. 34750). Artificial Musk classified as an alcoholic chemical compound under paragraph 3 was claimed to be dutiable as a coal-tar preparation (par. 15). Protests overruled. The question at issue was fully passed on by the United States Court of Customs Appeals in Magnus t'. U. S. (T. D. 31212) on cases arising under the Rct of 1897.— Ab. 24972 (T. D. 31352). Chloralhydrat — Phenylaslicylat— Papain. — We find as a fact that as to the three articles covered by the evidence no alcohol is used in their manufacture and as it is agreed that each is a medicinal preparation, they are each held to be dutiable at 25 per cent ad valorem under paragraph 65. — Ab. 34540 (T. D. 34090). Paste used in the manufacture of wall paper, containing alcoliol, dutiable under paragraph 2.— Dept. Order (T. D. 31395). Sinalco Seele, manufactured as a base for nonalcoholic drinks, is an alcoholic compound. U. S. v. Kraemer (4 Ct. Cust. Appls., 433; T. D. 33858; 3 Ct. Cust. Appls.. 375; T. D. 32965).— T. D. 34124 (G. A. 7528). Sinalco Seele dutiable as an alcoholic compound at the rate of 60 cents per pound and 25 per cent ad valorem under paragraph 2. — Dept. Order (T. D. 32688). The merchandise is of a secret composition and is used as a base for the manufacture of nonalcoholic drinks. The evidence showed that the article was not an unenumerated manufacture, but fell for dutiable purposes with one or tlie other of paragraphs 2 or 3, as an alcoholic compound or as a chemical compound. The protest claimed under neither of these paragraphs, and so could not be allowed. U. S. v. Danker & Marston (2 St. Cu.st. Appls., 462; T. D. 32208).— U. S. v. Chattanooga Brewing Co. (Ct. Cust. Appls.), T. D. 32965; (G. A. 73.35) T. D. 32313 reversed. SCHEDULE A CHEMICAL OILS AND PAINTS. 35 DECISIONS UNDER THE ACT OF 1897. Compound in Chief Value of Spirits. — A compound composed in chief value of alcohol is dutiable at the rate of 60 cents per pound and 45 per cent ad valorem under paragraph 2. The provisions of paragraph 291 apply only when the specific rates fixed in ether paragraphs are less than $2.25 per gallon.— T. D. 23355 (G. A. 5022). Artificial Musk. — It not appearing from the evidence that the dominant characteristic of this commodity is derived from coal tar, it is not to be classed as coal tar ; and tri-nitro-iso-butyl-xylol, or artificial musk, was dutiable under paragraph 3. Ab. 21178 (T. D. 29727) affirmed.— Magnus v. U. S. (Ct. Cust. Appls.), T. D. 31212. Cannabis Indica, a purely liquid alcoholic tincture of Indian hemp, used by homeopathic physicians as a medicine, is dutiable under paragraph 67, cover- ing " medicinal preparations containing alcohol," and not under paragraph 2, relating to "alcoholic compounds." In re Boericke, G. A. 5021 (T. D. 23354), distinguished.— T. D. 24868 (G. A. 5525). Chlorophyll combined with Ethylic Alcohol, which was classified as an alcoholic compound under paragraph 2, was claimed to be dutiable under sec- tion 6 (unenumerated manufactures). Protest overruled. — Ab. 21081 (T. D. 29700). Ducro's Alimentary Elixir. DucKo's Alimentary Mixture. — Ducro's alimentary mixture was dutiable under paragraph 67.— Fougera v. U. S. (Ct. Cust. Appls.), T. D. 31208; Ab. 21046 (T. D. 29690) affirmed. Gaduol, an extract of cod-liver oil, which in the form imported is not pre- pared for the use of the apothecary and is not dispensed in that form, is not dutiable as a medicinal preparation under paragraph 67, but as a chemical compound under paragraph 3.— U. S. v. Merck (C. C. A.), T. D. 25993; T. D. 25069 (C. C.) aflirmed and T. D. 20046 (G. A. 4268) reversed. Herbs in Alcohol. — Leaves and stalks of plants immersed in alcohol held dutiable as alcoholic compounds. — U. S. v. Stone & Downer Co. (C. C. A.), T. D. 30228; T. D. 29804 (C. C.) and Ab. 11235 (T. D. 27348) reversed. Herbs, imported in kegs, inmiersed in their natural condition in alcohol for preservation, are not dutiable as " alcoholic compounds " under paragraph 2, or as " drugs advanced in value or condition " under paragraph 20, but under the provision in section 6 for " all raw or unmanufactured articles, not enu- merated or provided for," at the rate of 10 per cent ad valorem. — Boericke & Runyon Co. v. U. S. (C. C), T. D. 248S6 ; T. D. 23354 (G. A. 5021) reversed. Iraldeine, a chemical compound containing alcohol, is dutiable under para- graph 2 as an alcoholic compound. It is unimportant that the alcohol con- tained therein is of small commercial value as compared with the value of the article as imported, inasmuch as Congress clearly intended to reach all alcoholic compounds not specially provided for. U. S. v. Shoemaker (84 Fed. Rep., 146), Smith V. Rheinstrom (13 C. C. A. Rep., 261), Mackie v. Erhardt (77 Fed. Rep., 610), and In re Hoit (75 Fed. Rep., 998) cited and followed. — T. D. 22053 (G. A. 4821). Maitrank Essenz. — The flavoring extract exported from fiermany and known as " maitrank essenz," which contains over 13 per cent of alcohol in volume, is dutiable under paragraph 2 as an alcoholic compound, and not under paragraph 292 as a cordial, bitters, or other spiritous beverage therein described. — T. D. 27110 (G. A. 6287). 36 DIGEST OF CUSTOMS DECISIONS. Medicinal Leaves in Alcohol. — Crushed or ground medicinal leaves, saturated with alcohol, diiliablc at 20 per cent ad valorem as an unenumerated manufac- turod article under section G.— T. D. 20r)lG (G. A. 4327). IMicnacetin and Sulfonal. — To sustain a protest clainiinj: that a inodicinal I)rt'pai-ati()n is not (lutiiil)Ic under parau^'aph 07. it is incuinlient on the importer to prove adirnialively tliat alcoliol was not used in the preparation of the im- ported article. In tiie absence of such proof it will he presumed, in support of the collector's assessment, that alcohol was used. Paragraph G7 applies to a medicinal prei)aration in the preparation of which alcohol was used, although alcohol need not he, and sometimes is not, used in its preparation. U. S. v. Schering (123 Fed. Kep., 05) cited and followed.— T. D. 24704 (G. A. 5434). Sanatojjjen, a iireparatioii of casein and gylcerophosphate of soda, which was classilied as a medicinal preparation under paragraph G8, was claimed to be dutiable under paragraph 239 (milk preserved, etc.) or free of duty under paragraph 408 (albumen). A.ssessment aflirmed.— Ab. 22301 (T. D. 30208). Savon d'lode, a French preparation for reducing obesity, infhunmation, and other remedial purposes, composed of iodine and potassium in a preparation containing alcohol, is properly dutiable as a medicinal preparation containing alcohol, at the rate of 55 cents per pound (but at not less than 25 per cent ad valorem), under the provisions of paragraph 07, and not as a toilet preparation containing alcohol, under the provisions of paragraph 2, otherwise. — T.D. 24216 (G. A. 5277). Spirit Sensitizer. — * * * The article consists of various chemical salts combined with alcohol, and it is used for sensitizing carbon tissues for printing photographs by means of negatives. A chemical analysis of the article shows that it contains 47 per cent of denatured alcohol ; this alcohol hastens the drying of the sensitized surface. We accordingly find the merchandise to be an alcoholic compound, and hold that duty was lawfully assessed. — Ab. 20135 (T. D. 29429). DECISIONS UNDER THE ACT OF 1894. Morin's Wine of Creosote is dutiable as a medicinal proprietary preparation of which alcohol is a component part, and not as a medicinal preparation not specially provi(h>d for.— T. D. 17575 (G. A. 30G0). Sirop de Punch, citron extracts, pomerinza spirits, and other preparations containing alcohol held to be dutiable as alcoholic compounds, and not imder paragraph 240 as cordials or other spirituous beverages or bitters. — T. D. 10578 (G. A. 3274). Vino de Salud is a medicinal preparation containing alcohol. — T. D. 1G412 (G. A. 3201). DECISIONS UNDER THE ACT OF 1890. Bovrill Wine. — A preparation called " Rovrill wine," labeled " nutritious tonic," composi'd of port wine, extract of beef, and extract of malt, and con- taining 17.90 per cent of alcohol, is dutiable as a proprietary preparation containing alcohol, and not as still wine. Reversing T. D. 14930, G. A. 2565. — U. S. V. Shoemaker (C. C), 84 Fed. Rep.. 140. TJrown's Chlorodine and Liqueur de Lavillc are dutiable as medicinal proprietary preparations containing alcohol, anil not as chemical compounds. The enumeration in this paragraph is more specific than in paragraph 76. T, D. 14805, G. A. 2488 affirmed.— U. S. v. Fougera, 90 Fed. Rep., 801. SCHEDULE A CHEMICAL OILS AND PAINTS. 37 Diastase is dutiable as a chemical compound and not as a medicinal prepara- tion.— T. D. 15079 (G. A. 2632). Extract of Meat and Wine held to be dutiable as a medicinal proprietary preparation containing alcohol. Follows 84 Fed. Rep., 146, reversing G. A. 2565.— T. D. 21717 (G. A. 4588). Medicinal Preparations. — This paragraph includes all medicinal prepara- tions in the manufacture of which alcohol is used in any way, though it may be broken up to form other ingredients. — Koechl v. U. S. (C. C. A.), 91 Fed. Rep.. 110. DECISIONS UNDER THE ACT OF 1883. Floral Extracts. — Jasmin and rose, composed of about 95 per cent of alcohol and 5 per cent of sediment and used in the manufacture of perfumery are alcoholic compounds and not dutiable as alcoholic perfumery. — Fritzsche v. Magone (C. C). 40 Fed, Rep., 228. 17. Chemical and medicinal compounds, combinations, and all similar articles dutiable under this section, except soap, whether specially pro- vided for or not, put up in individual packages of two and one-half pounds or less gross weight (except samples without commercial value) 1913 shall be dutiable at a rate not less than 20 per centum ad valorem: Provided, That chemicals, drugs, medicinal and similar substances, whether dutiable or free, imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, shall be dutiable at not less than 25 per centum ad valorem. 65. Medicinal preparations * * * Provided, That chemicals, drugs, medicinal and similar substances, whether dutiable or free, imported in 1909 capsules, pills, tablets, lozenges, troches, or similar forms, and intended for medicinal purposes, shall be dutiable at not less than the rate im- posed by this section on medicinal preparations. 1897 (No corre.sponding provision.) 1894 (No corresponding provision.) 1890 (No corresponding provision.) 1883 (No corresponding provision.) DECISIONS UNDER ACT OF 1913. " Malt Soup Stock " and " Food Maltose." — Packages of less than 2^ pounds of Loefiund's malt soup stock, a preparation of 57 per cent maltose and 12 per cent dextrin with a certain percentage of potassium carbonate, designed to be given, in combination with milk, wheat flour, and water, to marantic infants for their nourishment and to counteract their intestinal acid intoxication, are dutiable under paragraph 17 as being similar to medicinal compounds and not under paragraph 385 as a nonenumerated manufacture. Loefiund's food mal- tose, a preparation 60 per cent dextrin and 40 per cent maltose, designed to be given to patients in enfeebled states the result of malnutrition, is subject to the same classification.— Britt, Loeffler & Weil v. U. S. (Ct. Cust. Appls.), T. D. 36428; (G. A. Ab. 7832) T. D. 36030 affirmed. Ampoules. — It is stipulated that the merchandise is the same as that in G. A. 7538 (T. D. 34244) except that it is in ampoules — that is, it is contained in ampoules instead of glass bottles. Consequently, by reason of the packing in ampoules, this merchandise is dutiable at 25 per cent, although if not so packed it would have been free. — Ab. 37925. 38 DIGEST OF CUSTOMS DECISIONS. Articles in Packages of 2h Pounds or Less. — All patent modicines, all pro- prietary remedies, all chemicals specifically prepared, and all articles which are corahined or compounded with the use of chemicals fall within the provisions of paragraph 17. Olive oil, oil of lemon, oil of orange, peanut oil, fish oil, and other ren papaw melon, which, after having been dried, is reduced to a powder of a cream or grayish white color and is .sometimes called " carica papaya," is dutiable at one-fourth of a cent per pound and 10 per cent ad valorem luider paragraph 20, as held by United States Circuit Court for the Southern District of New York on May 11, 1901, in the suit of the American Ferment Co. ; G. A. 4474 being reversed. — T. D. 23178 (G. A. 4964). Quassia Cut.— An article classified as a drug advanced under paragraph 20 was claimed to be free of duty as a crude drug (par. 548) or dutiable as waste (par. 463). The article is not waste. It is the resultant product of cutting the crude quassia wood. As to its use, it does not differ from the use to which the crude quassia wood is put. In our opinion the merchandise is not in a crude state, but advanced in value or condition.— Ab. 22572 (T. D. 30273). Sandalwood Chips, the waste produced in felling the tree, which are chiefly used in the distillation of oil of sandalwood, found to be a crude nonedible drug and therefore free of duty under pai'agraph 548, and not dutiable at 20 per cent ad valorem as " wood, unmanufactured," under the provisions of paragrai)h 198. G. A. 4845 (T. D. 22755) noted; G. A. 1086 (T. D. 12314) overruled.— T. D. 26284 (G. A. 6014). DECISIONS UNDER THE ACT OF 1894. Ester Gum is dutiable as guiu and not as a uonenumerated article. — T. D. 18090 (G. A. 3892). SCHEDULE A CHEMICAL OILS AND PAINTS. 57 Ground Orris Root is dutiable as a drug and not as perfumery. — T. D. 17176 (G. A. 3493). White Shellac in Rolls is dutiable as a drug and a gum and not free as lac dye.— T. D. 15845 (G. A. 2945). DECISIONS UNDER THE ACT OF 1890. Powdered " Carica Papaya " or Vegetable Pepsin. — Papain, vegetable pepsin, or " carica papaya," is a medicinal preparation in the preparation of which alcohol is used.— T. D. 13581 (G. A. 1853). Finger Orris Root. — Orris root which has been prepared, cut into lengths, and the surface made smooth for infants to bite upon when teething is advanced in value or condition.— T. D. 12G61 (G. A. 1310). 1913 28. Ergot, 10 cents per pound 1909 562. Ergot. (Free.) 1897 551. Ergot. (Free.) 1894 473. Ergot. ( Free. ) 1890 563. Ergot. ( Free. ) 1883 534. Ergot. (Free.) 1913 1897 29. Ethers : Sulphuric, 4 cents per pound ; amyl nitrite, 20 per centum ad valorem ; amyl acetate and ethyl acetate or acetic ether, 5 cents per pound ; ethyl chloride, 20 per centum ad valorem ; ethers and esters of all kinds not specially provided for in this section, 20 per centum ad valorem: Provided, That no article containing more than 10 per centum of alcohol shall be classified for duty under this paragraph. 21. Ethers : Sulphuric, 8 cents per pound ; spirits of nitrous ether, 20 cents per pound ; * * * ethers of all kinds not specially provided 1909 for in this section, 50 cents per pound ; ethyl chloride, 30 per centum ad valorem : Provided, That no article of this pai-agraph shall pay a less rate of duty than 25 per centum ad valorem. 21. Ethers : Sulphuric, 40 cents per pound ; spirits of nitrous ether, 25 cents per pound ; * * * ethers of all kinds not specially provided for in this Act, $1 per pound : Provided, That no article of this para- graph shall pay a less rate of duty than 25 per centum ad valorem. 17. Ethers, sulphuric, 40 cents per pound ; spirits of nitrous ether, 1894 25 cents per pound ; * * * ether of all kinds not specially provided for in this Act, $1 per pound. 25. Ethers, sulphuric, 40 cents per pound ; spirits of nitrous ether, 1890 25 cents per pound ; * * * ethers of all kinds not specially pro- vided for in this Act, $1 per pound. 106. Ether, sulphuric, 50 cents per pound. 110. Ether, nitrous, spirits of, 30 cents per pound. 116. Ethers of all kinds, not specially enumerated or provided for in this Act, $1 per pound. DECISIONS UNDER THE ACT OF 1909. Amyl Acetate. — Protests overruled as to amyl acetate assessed as fruit ether under paragraph 21.— Ab. 33067 (T. D. 33644). Ethyl Chloride. — Liquid imported in small glass tubes shown by analysis to be 99.85 per cent of ethyl chloride and fifteen one-hundredths of 1 per cent of parfumstoffe held to be ethyl chloride, subject to duty at the rate of 30 per cent ad valorem under the provisions of paragraph 21 of the tariff act of 1909 or at 20 per cent ad valorem under paragraph 29 of the tariff act of 3913.— T. D. 35026 (G. A. 7658). 1883 58 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Ainyl Acetate. — I'ure .iiiiyl acetate is a ^ruit ether and dutiable as such under paragraph 21.— T. D. 25404 (G. A. 5712). Ether or Ethyl Chloride Preparations and Their Autospray Coverings. — Ether or ethyl chluritle with small percentages of ineiiliiol oil sinapis (or mus- tard), cocaine, eucaine, iodine, etc., dissolved therein, and which are used as medicinal preparations, is dutiable at $1 per pound (or at not less than 25 per cent ad valorem), under the provisions of paragraph 21, and not as niedirinal iireparations under paragraphs 67 and 68.^ — T. D. 22841 (G. A. 4874). DECISIONS UNDER THE ACT OF 1890. Etlier Acetic is dutiable at $1 a pound. It is not a fruit ether. — T. D. 13;^08 (G. A. 1G83). 30. Extracts and decoctions of nutgalls, Persian berries, sumac, log- wood, and other dyewoods, and all extracts of vegetable origin suitai)le 1913 for dyeing, coloring, or staining, not specially provided for in this sec- tion ; all the foregoing not containing alcohol and not medicinal, three- eighths of 1 cent i»er pound. 22. Extracts and decoctions of logwood and other dyewoods, and ex- tracts of bark, such as are connnonly used for dyeing * * *, not specially provided for in this section, seven-eighths of 1 cent per pound ; extract of nutgalls, aqueous, one-fourth of 1 cent per pound and 10 per .___ centum ad valorem ; extract of I'ersian berries, 20 per centum ad valorem ; * * * extracts of sumac, * * * not specially jirovided for in this section, tive-eighths of 1 cent per jiound ; all extracts of vegetable origin suitable for dyeing, coloring, staining, or tanning, not containing alcohol and not medicinal, and not specially provided for in this section, 15 per centum ad valorem. 22. Extracts and decoctions of logwood and other dyewoods, and ex- tracts of barks, such as are commonly used for dyeing * * *, not 1897 .specially provicled for in this Act, seven-eighths of 1 cent jter jtound ; * * * extracts of sumac, * * * jiqj specially i)i'ovided for in this Act, five-eighths of 1 cent per pound. IS. Extracts and decoctions of logwood and other dyewoods, extract of sumac, and extracts of barks, such as are connnonly usimI for dyeing * not specially provided for in this Act, * * * lo per cen- tum ad valorem. 26. Extracts and decoctions of logwood and other dyewoods, extract 1890 **'' sumac, and exti'acts of barks, such as are commonly used for dyeing * * * not .specially provided for in this Act, .seven-eighths of 1 cent per pound ; * * * 111. * * * sumac extract, 20 per centum ad valorem. 84. Logwood and other dyewoods, extracts and decoctions of, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Cutch. — Acacia catechu cutch (or the "A. C. L." cutch) and the mangrove bark cutches, known as " B. S. L." cutch and " block " cutch, used chiefly for dyeing, are dutiable at the rate of three-eighths of 1 cent per pound under paragraph 30, and other forms of mangrove bark cutch, which are used chiefly for tanning, are free of duty under itaingi apli 624. — Dept. Order (T. D. 36180). Mangrove E.vtract. — Mangrove bark classified under paragrapli 30, as an • extract of vegetable origin suitable for dyeing, was held entitled to free entry as tanning material (par. 624). — Ab. 38085. 1894 ,, SCHEDULE A CHEMICAL OILS AND PAINTS. 59 DECISIONS UNDER THE ACT OF 1897. liarberry Juice used as leather dressing, which was classified as an un- eiiuinerated manufacture under section 6, was claimed to be dutiable as an ex- tract of dyewood under paragraph 22. Protest sustained.— Ab. 22S36 (T. D. 80410). Extract of Divi-divi not free under paragraph 546, but dutiable under para- graph 22, at seven-eighths of 1 cent per pound. — T. D. 21261 (G. A. 44-53). Extract of Niitgalls.— Extract of nutgalls is not dutiable under paragraph 1 as tannic acid or tannin, either directly or by similittfde. Extract of nutgalls, though containing tannin as a component part, is not " similar in material " to tannin, so as to be dutiable at the rate applicable to the latter article, under the similitude clause in section 7, providing that un- enumerated articles shall pay duty at the rate applicable to the enumerated articles to which they are " similar in material, quality, texture, or the use." A settled practice of the Treasury Department for many years, where origi- nally there might have been a doubt, affords a rule of statutory construction of the highest authority ; and a long-continued construction given certain phraseology in several acts may be considered as accepted by Congress in re- enacting the same provision in subsequent laws. — U. S. v. Proctor (C. C. A.), T. D. 27115s. T. D. 26544 (C. C.) affirmed, and T. D. 24395 (G. A. 5333) re- versed. Persian Berry extract is dutiable as an unenumerated manufactured article iinder section 6, rather than as a color under paragraph 58, or by similitude either to berries advanced in value under paragraph 20, or to the " extracts and decoctions of logwood and other dyewoods, and extracts of barks, such as are conunonly used for dyeing or tanning," which are enumerated in paragraph 22.— U. S. V. Berlin Aniline Works (C. C), T. D. 28280; Ab. 12160 (T. D. 27493) affirmed. DECISIONS UNDER THE ACT OF 1890. Extract of Logwood mordanted with a salt of chromium for printing colors on cotton fabrics (being a mechanical mixture of the extract and salt and not a chemical compound) is dutiable under this paragraph and not as a chemi- cal compound.— Keller & Co. v. U. S. (C. C), 90 Fed. Rep., 274, affirming T. D. 11074 (G. A. 517). Primuline Buff (a compound of a preparation of quercitron, black oak bark, 80 per cent, and alizarine, a preparation of coal tar, 20 per cent) is dutiable under this paragraph and not as a coal-tar dye.— In re Matheson (C. C), 54 Fed. Rep., 492, affirming T. D. 11982 (G. A. 895)— T. D. 13860. Sanguin, a juice product or decoction of the fruit of the barberry or ber- berry, possessing tinctorial qualities for dyeing leather, is similar in the use to which it may be applied to extract of dyewood. — T. D. 12537 (G. A. 1221). DECISIONS UNDER THE ACT OF 1883. Persian Berry Extract. — Carmine or Persian berry extract assessed as a nonenumerated article. The importer claimed that it was dutiable under paragraph 84, fixing the rate on " logwood or dyewoods, etc.," or under para- graph 94 as bearing a similitude to barks, berries, etc. The classification sus- tained. — Sykes v. Magone, 38 Fed. Rep., 494. 31. Extract of chlorophyll, 15 per centum ad valorem; saffron and saf- flower, and extract of, and safl'rtui cake, 10 per centum ad valorem : Pro- vided, That no article containing alcohol shall be classified for duty under this paragraph. GO DIGEST OF CUSTOMS DECISIONS. 1<)09/ 22. * * * ('liloiDpli.vll. 20 per ceiituin lul valorem. \ GG3. SafTron and .salllowor, and extract of, and saffron cake. (Free.) 1897 Gol. Saffron and safllower, and extract of, and saffron cake. (Free.) 1894 605. Saffron and salllower, and extract of, and saffron cake. (Free.) 1890 Ui)4. Saffron and salllower, and extract of, and saffron cake. (Free.) 1883 5SG. Saffron and salllower, and extract of, and saft'ron cake. (Free.) DECISIONS UNDER THE ACT OF 1S97. Chlorophyll, used for staining foodstuffs and essential oils, is not dutiable as a color under paragraph 58, but as an unenunierated manufactured arlic-le under section 6.— U. S. v. Magnus (C. C), T. D. 28719; T. D. 28018 (G. A. 6560) affirmed. Saffron Substitute. — The article iu controversy, which was classified under paragraph 58 as a color, was claimed to be free of duty under paragraph 651, relating to saffron, etc. The appraiser reported that the material consisted of " zafferano surrogati, saffron substitute, a coloring matter used in place of saffron in coloring soups and other edibles, prepared after Italian methods." Chemical analysis show-ed it to consist of mixed colors containing coal-tar color rot made from alizarin or anthracene. Assessment alhrmed. — Ab. 19010 (T. D. 29031). DECISIONS UNDER THE ACT OF 189-1. Extract of Salllower. —"The article is a mixture of the two yellow coloring matters from the salllower of the Carthamiis tinctorins, constituting an extract of safflower." We find that the merchandise is an extract of safflower. and sustain the claim that it is exempt from duty under paragraph 605. — T. D. 1GS41 (G. A. 3360). .q^„ 32. Formaldehyde solution containing not more than 40 per centum of formaldehyde, or formaline, 1 cent per pound. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Formaldehyde is (with the bottles containing it) dutiable as a chemical compound.— T. D. 22110 (G. A. 4683). 1913 33. Fusel oil. or aniylic alcohol, one-fourth cent per pound. 1909 36. Fusel oil, or auiylic alcohol, one-fourth of 1 cent per pound. 1897 38. Fusel oil, or amylic alcohol, one-fourth of 1 cent per pound. 1894 30. Fusel oil, or amylic alcohol, 10 per centum ad valorem. 1890 42. Fusel oil. or amylic alcohol. 10 per centuiu ad valorem. 1883 112. Amylic alcohol, or fusel oil, 10 per centum ad valorem. 34. Gelatin, glue, and glue size, valued not above 10 cents per pound. 1 cent per pound; valued above 10 cents per pound and not above 25 cents per pound, 15 per .*entum ad valorem; valued above 25 cents per pound, 25 per centum ad valorem; manufactures of gelatin or manufac- tures of which gelatin is the component material of chief value, 25 per centum ad valorem; isingla.ss and prepared fish sounds, 25 per centum ad valorem ; agar-agar, 20 per centum ad valorem. 1909 1897 1894 SCHEDULE A CHEMICAL OILS AND PAINTS. 61 23. Gelatin, glue, isinglass or fish glue, including agar-agar or Jap- anese isinglass, and all fish hlndders and fish sounds other than crude or dried or salted for preservation only, valued at not ahove 10 cents per pound. 2J cents per pound ; valued at above 10 cents per pound and not above 3.5 cents per pound, 25 per centum ad valorem ; valued above 35 cents per pound, 15 cents per pound and 20 per centum ad valorem ; gel- atin in sheets, emulsions, and all manufactures of gelatin, or of which gelatin is the component material of chief value, not specifically pro- vided for in this section, 35 per centum ad valorem ; glue size, 25 per centum ad valorem. 23. Gelatin, glue, isinglass, or fish glue, and prepared fish bladders or fish sounds, valued at not above 10 cents per pound. 2^ cents per pound; valued at above 10 cents per pound and not above 35 cents per i)ound, 25 per centum ad valorem ; valued above 35 cents per pound, 15 cents per pound and 20 per centum ad valorem. 4.50. * * * manufactures of * * * gelatin, * * * or of which these substances or either of them is the component material of chief value, not specially provided for in this act, * * * 35 per , centum ad valorem. 19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, 25 per centum ad valorem. 3.54. Manufactures of * * * gelatin * * * or of which these substances or either of them is the component material of chief value, not specially provided for in this act, * * * 35 per centum ad valorem. 27. Gelatine, glue, and isinglass or fish-glue, valued at not above 7 cents per pound, 14 cents per pf)und ; valued at above 7 cents per pound and not above 30 cents per pound, 25 per centum ad valorem ; valued at above 30 cents per pound, 30 per centum ad valorem. 1. Glue, 20 per centum ad valorem. 3. Gelatine, and all similar preparations, 30 per centum ad valorem. 6. Fish-glue or isinglass, 25 per centum ad valorem. 515. Fish sounds or fish bladders. (Free.) DECISIONS UNDER THE ACT OF 1913. Cellophane. — Merchandise variously described as cellophane, flexoloid. dia- mantine, and brilliantine, used as a substitute for thin gelatin sheets in wrap- ping candy and candy boxes, and to some extent as the transparent part of patent envelopes, classified by similitude as a manufacture of gelatin at 25 per cent under paragraph 34, is held dutiable as a nonenumerated manufac- tured article.— Ab. 38805. DECISIONS UNDER THE ACT OF 1909. The merchandise is thin sheets of cellulose, variously described as cellophane, flexoloid, diamantine, and brilliantine, and is used as a substitute for thin gelatin sheets in wrapping candy and candy boxes, and to some extent as the transparent part of patent envelopes. The issue narrows down to the question of similitude of use. There is no serious contention that it is similar in material, quality, and texture. We hold it dutiable as a nonenumerated manufactured article. — Ab. 37423. Gelatin in " Sheets." — To determine what is a " sheet " in a given case, the particular facts of that case are to be considered ; and the facts here showing the merchandise to be edible gelatin with irregular edges and uneven surfaces do not make it clear that the article is properly classifiable as sheets of gelatin. The doubt nuist be resolved in favor of the importer and the goods Hre dutiable as gelatin under paragraph 23. — American Express Co. v. U. S. (Ct. Cust. Appls.), T. D. 33121; (G. A. 7320) T. D. 32223 reversed. 1890 1883 62 DIGEST OF CUSTOMS DECISIONS. Sturgeon Spine. Tlu' iiioivliaiidisc here was classiliLvl at the rate of 15 cents per pound ami 20 per cent ad valorem under paragraph 23 as isinglass by siniilltude. The importer claims under i)rTragraph 273, which covers dried fish. He tes- tifies that it is the spine of the sturgeon, and is eaten as a Russian food, like macaroni. From this similarity of origin, giving added probability to the similarity of use indicated in the testimony, it would seem that the collector was probably Justitied in invoking the similitude clause to bring this substance under para- grapii 23.— Ab. 37352. DECISIONS UNDER THE ACT OF 1897. Ag;ar-agar or Japanese Isingla.ss, manufactured from a seaweed found in Japanese waters by processes of boiling, filtering, freezing, etc., whereby it loses its fibrous qualities and becomes soluble in water, and which in its use and somewhat in its material and texture resembles the isinglass of commerce, is dutiable, by similitude, at the rates applicable to " isinglass or fish glue," under paragraph 23, and not as a prepared vegetable, at 40 per cent ad valorem, under paragraph 241.— T. D. 24053 (G. A. 5228). Liquid Albumen is dutiable under this iiaragraph. — Sonoma Co. v. U. S., 123 Fed. Rep., 999. affirming T. D. 20211 (G. A. 4295). Prepared Fish Sounds. — Fish sounds invoiced a) from 25 to 35 ceuts per pound, that have been split, cleaned, dried, and otherwise treated, and are used entirely for food, nre subject to classification under paragraph 23 as "prepared fish sounds," and not under i)aragraiili 4!)() relating to " fish sounds, crude, dried or salted for preservation only, and iimnanufactured." — U. S. v. Bestard (D. C), T. D. 28234; Ab. 11694 (T. D. 27409) reversed. DECISIONS UNDER THE ACT OF 1883. Itleaehed Isins'lass from Fish Bladders. — Isinglass made from fish bladd(>rs by the process of splitting, llattening. washing, bleaching, and drying is duti;d)le as isinglass.— T. D. 10785 (G. A. 338). 1913 1909 1897 1894 1890 1883 1913 35. (Mycerin. crude, not purified, 1 cent per pound; refined, 2 cents per pound. 24. Glycerin, crude, not purified, 1 cent per pound ; refined, 3 cents per pound. 24. Glycerin, crude, not purified, 1 cent per pound; refined, 3 cents per pound. 20. Glycerine, crude, not purified, 1 cent per pound ; refined, 3 cents per pound. 28. Glycerine, crude, not purified, IJ cents per pound ; refined, 4^ cents per pound. 4. (}l; cerine, crude, brown, or yellow, of the .specific gravity of one and twenty-five hundredths, or less, at a temperature of sixty degrees Fahren- heit, not imrilu'd b;, refining or distilling. 2 cents per pound. 5. Glycerine, refined, 5 cents per pound. 3(i. (Jnins: Amber, and .•inibeniid uniunnnfactured, or crude gum. not .speciall.y provided for in this section, .fil per pound; arabic, or s(Mi(>gal, one-half cent jicr jionnd ; camplufr, crude, natural, 1 cent per jjnund; camphor, refined and syntlu-tic, 5 cents per pound; chicle, crude, 15 cents SCHEDULE A— CHEMICAL OILS AND PAINTS. 63 1913 1909 1897 per pound ; refined or advanced in value by dryinji, straining, or any other process or treatment whatever beyond that essential to the proi)er pack- ing, 20 cents per pound ; dextrine, made from potato starch or potato flour, li cents per pound ; dextrine, not otherwise provided for, burnt starch or British gum, dextrine substitutes, and soluble or chemically treated starch, three-fourths of 1 cent per pound. I'J. Camphor, refined, and synthetic camphor, 6 cents per pound. 30. Chicle, 10 cents per pound. L'07. Dextrine, dextrine substitutes, soluble starch or chemically treated st;u-ch, burnt starch, gum substitute, or British gum, 1^ cents per pound. 488. Amber, and amberoid unmanufactured, or crude gum * * *, (Free.) 527. Camphor, crude, natural. (Free.) 12. Camphor, refined, 6 cents per pound. 30. Chicle, 10 cents per pound. 280. Dextrine, burnt starch, gum substitute, or British gum, 2 cents per jiound. 470. Amber, and amberoid unmanufactured, or crude gum. (Free.) 515. Camphor, crude. (Free.) lOi. Camphor, refined, 10 per centum ad valorem. 233. Dextrine, burnt starch, gum substitute, or British gum, 1* cents per pound. 369. Amber, and amberoid unmanufactured, or crude gum. (Free.) 429. Camphor, crude. (Free.) 15. Camphor, refined, 4 cents per pound. 324. Dextrine, burnt starch, gum substitute, or British gum, 1^ cents 1890 < per pound. 479. Amber, immanufactured, or crude gum. (Free.) [ 527. Camphor, crude. (Free.) f 15. Camphor, refined, 5 cents per pound. 19. Dextrine, burnt starch, gum substitute, or British gum, 1 cent per 1883 -^ pound. 523. Camphor, crude. (Free.) 640. Amber * * * gum. (Free.) 1894 DECISIONS UNDER THE ACT OF 1913. Chicle, Desiccated, the .sap having been drawn from the tree and coagulated by artificial heat into hard chunks in Mexico, shipped to Canada and there ground and dried, the grinding and drying bearing no relation to transportation snd being a process in the manufacture of chewing gum. known conunercially as desiccated chicle, is dutiable under paragraph 36 as chicle " advanced in value by drying, straining, or any other process or treatment whatever beyond that ei^sential to the proper packing," and not as " chicle, crude." United States t;. Sheldon & Co. (2 Ct. Cust. Appls., 485; T. D. 32245) distinguished.— Slieltlon t?. U. S. (Ct. Cust. Appls.). T. D. 37123; (G. A. 7984) T. D. 36788 aflirmed. Soluble or Chemically Treated Starch, — Potato starch which has been chemically treated so that it is in part soluble in hot water, and which is known as soluble starch, although a portion of it is in.soluble, is dutiable under the provision in paragi'aph 36, for " soluble or chemically treated starch," and not under paragraph 234 as "starch made from potatoes." — T. D. 3490G (G. A. 7633). DECISIONS UNDER THE ACT OF 1909. Amberoid. — Refuse pieces of amber melted and molded into shaiies to be used lor making mouthpieces for pipes and cigar holders are free of duty as amberoid under paragraph 488 —T. D. 31741 (G. A. 7244). 64 DIGEST OF CUSTOMS DECISIONS. Tragaiitine. — The appraiser reports the article to be a mixture of chemical starch and magnesia, and an analysis shows the merchandise to be a modified starch, containing 11 per cent of dextrin and dextrose and 1.46 per cent of insoluble vegotable matter. In our opinion the article properly falls under paragrapli 297 as a "chemically treated starch," and we so hold. — Ab. 25803 (T. D. 31G75). DECISIONS UNDER THE ACT OF 1897. Camphor was imported from the island of Formosa and was shown to have been subjected to a new process, which resulted in making it slightly more pure than the ordinary crude camphor, the difference between the two being a little over one-third of 1 per com in nonvohitile residue. Held, that such difference was too trifling to justify the classification of one article as crude and the other as refined, and that under the testimony the importation was entitled to free entry as crude camphor under paragraph 515. — T. D. 24101 (G. A. 5243). White Dextrin. — A starch [)roduct known as white dextrin, which is techni- cally neither dextrin nor .starch, but is commercially known as dextrin, is dutiable under paragraph 286 as " dextrine," and not under paragraph 285 as " starch."— Morningstar v. V. S. (C. C), T. D. 28578; T. D. 26011 (G. A. 5912) and T. D. 2S073 (G. A. 6576) afRrmed. Uaw Amber. — Pieces of amber, varying in length from about IJ to 6 inches not further manufactured than cut into pieces, and sawed and smoothed on one side for the purpose of testing their qunlity, and which are intended to be used for the manufacture of cigar holders and mouthpieces for pipes, are free of duty as amber unmanufactured, under paragraph 470, and are not dutialUe as manufactures of amber under paragraph 448. U. S. v. Hahn (91 Fed. Rep., 755), affirming In re Hahn (G. A. 4069) ; In re Hahn (G. A. 5053) followed.— T. D. 23957 (G. A. 51 OS). Soluble Potato Starch. — So-called soluble or thin boiling starch, consisting of potato starch somewhat modified by the action of acids or alkalies to increase its solubility, the starch granules not having been essentially altered by the treatment, and which is bought and sold as soluble starch, is dutiable as " starch " under paragraph 285 and not by similitude at the rate applicable to "dextrine" under paragrapli 280.— T. D. 2(;()!)4 (G. A. .5947). Synthetic Camphor, though in a sense a chemical compound, is not dutiable as such, but is subject to the same classification as natural camphor ; and a grade of synthetic which resembles crude more than refined natural camphor is subject to classification as " camphor, crude," under paragraph 515 rather than as "camphor, refined," under paragraph 12. — U. S. v. Schering (C. C. A.), T. D. 29077; T. D. 28576 (C. C), T. D. 26995 (G. A. 6263), and T. D. 27087 (G. A. 9901) affirmed. DECISIONS UNDER THE ACT OF 1890. Refined Camphor. — Cami)hor in the form of powder held dutiable as refined camphor.— T. D. 13.548 (G. A. 1820). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. " Gum Substitute " and " Burnt Starch."— The term " gum substitute " and "burnt starch" are to receive the meaning given them in ordinary com- mercial operations unless a trade nienning diiTcrent from that in ordinary u.se is established by a preponderance of evidence. SCHEDULE A CHEMICAL OILS AND PAINTS. 65 The definition of the terms " gum substitute " or " burnt starch," as used is for the jury, where there is evidence of trade usage of one of the terms ; the word " or " possibly having been used to refer one phrase to the other for ex- planation. — Weilbacher v. Merritt, 37 Fed. Rep., 85. 1913 37. lulv and inli powders, 15 per centum ad valorem. 1909 26. Ink and ink powders, 25 per centum ad valorem. 1897 26. Ink and ink powders, 25 per centum ad valorein. 21. Ink and ink powders, printers' ink, and all other ink not specially provided for in this Act, 25 per centum ad valorem. 30. Ink and ink powders, printers' ink, and all other ink not specially 1890 pi-Qvided for in this Act, 30 per centum ad valorem. 1883 456. Inks of all kinds and ink powders, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Ink. — Merchandise composed of various pigments or tinctorial substances, including prussian blue, vermilion red, raw umber, different coal-tar lakes, etc., ground or mixed with so-called " oxidized linseed oil " or " linseed-oil varnish," and containing also glycerin, soap, and rosin, is dutiable at 25 per cent ad valorem as ink under paragi-aph 26.— T. D. 21588 (G. A. 4548). 1913 38. Iodoform, and potassium iodide, 15 cents per ponnd. f 28. Iodoform, 75 cents per pound. 1909 1 62. * * * iodide * * * of potash, 25 cents per pound. / 28. Iodoform, $1 per pound. 1897 1 g4 Potash: * * * iodide of * * *, 25 cents per pound. / 22. Iodoform, $1 per pound. ^*^*t 55- Potash: * * * iodide * * * of, 25 cents per pound. / 32. Iodoform, $1.50 per pound. 1890 1 y-j^ Potash: * * * iodide * * * of, 50 cents per pound. _/ 65. Potash: * * * iodide * * * of, 50 cents per pound. 1883 j -j^Qg Iodoform, $2 per pound. 39. Leaves and roots: Buchu leaves, 10 cents per pound; coca leaves, 1913 10 cents per pound ; gentian, one-fourth cent per pound ; licorice root, one-fourth cent per pound ; sarsaparilla root, 1 cent per pound. ^Q f 41. * * * ; coca leaves, 5 cents per pound ; * * *, 1909 1 Q^^ Licorice root, unground. (Free.) 1897 598. Licorice root, unground. (Free.) 1894 534. Licorice root, unground. (Free.) 1890 632. Licorice root, unground. (Free.) 1883 544. Licorice root, unground. (Free.) DECISIONS UNDER THE ACT OF 1897. Licorice Root, in condition like coarse sawdust, exempt from duty as licorice unground under paragraph 598.— T. D. 20209 (G. A. 4293). DECISIONS UNDER THE ACT OF 1890. Powdered Licorice Root.— The merchandise is licorice root which has been converted into a powdered condition by a process of grinding, and is dutiable at 10 per cent under paragraph 24, as claimed. — T. D. 14605 (G. A. 2363). 60690°— 18— VOL 1 5 1909 66 DIGEST OF CUSTOMS DECISIONS. 1913 "*^' ^'i^*'"^^^' extracts of, in pastes, rolls, or other forms, 1 cent per pound. 29. Licorice, extracts of, in paste, rolls, or other forms, 2i cents per pound. .gg_ '2',). Licorice, extracts of, in paste, rolls, or other forms, 4* cents per pound. 23. Licorice, extracts of, in paste, rolls, or other forms, 5 cents per pound. • 3H. Licorice, extracts of, in paste, rolls, or other forms, 5^ cents per pound. 24. Licorice, paste or roll, 7i cents per pound; licorice juice, 3 cents per pound. 1894 1890 1883 1913 41. Lime, citrate of. 1 cent per pound. 1909 613. Lime, citrate of. (Free.) 1897 GOO. Lime, citrate of. (Free.) 1894 536. Lime, citrate of. (Free.) 1890 634. Lime, citrate of. (Free.) 1883 617. Lime, citrate of. (Free.) 1913 1894 42. Magnesia : Calcined, 3A cents per pound : carbonate of. precipitated, IJ cents per pound; sulphate of. or Epsom salts, one-tenth t-ent per pound. 31. Magnesia and carbonate of. medicinal, 3 cents per pound; calcined, 1909 medicinal, 7 cents per pound; sulphate of, or Epsom salts, one-tifth of 1 cent per pound. 31. Masnesia, carbonate of. medicinal, 3 cents per pound; calcined, 1897 medicinal, 7 cents per pound; sulphate of, or Epsom salts, one-tifth of 1 cent per pound. 24. ^Lagnesia. carbonate of, medicinal. 3 cents per pound ; calcined. 7 cents per pound ; sulphate of, or I-Cpsom salts, one-tifth of 1 cent per pound. 542. Magnesia, sulphate of, or Epsom salts. (Free.) 34. Magnesia, carbonate of, medicinal, 4 cents per pound ; calcined, 8 1890 cents per pound ; sulphate of, or Epsom salts, three-tenths of 1 cent per pound. 160. Magnesia, medicinal, carbonate of. 5 cents per pound. 61. Magnesia, calcined. 10 cents per poinid. 62. Magnesia, sulphate of, or Epsom salts, one-half of 1 cent per pound. DECISIONS UNDER THE ACT OF 1890. Henry's Calcined Magnesia was assessed for duty as a medicinal proprie- tary preparation at 25 per cent, and is claimed to be dutiablo at 8 cents per pound under paragraph 34. Paragraph 34 provides for calcined magnesia. The fact that the article is labeled with the maker's name does not, in our opinion, change its character. — T. D. 13877 (G. A. 2030). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Under section 2.504, Schedule M, of the Revi.sed Statutes. " Henry's Calcined Magnesia," imported in glass bottles, is liable to a duty of 50 per cent ad valorem as being a medicinal preparation, recommended to the public as a pro- prietary medicine, and not to a duty of 12 cents per pound as calcined magnesia under the same section and schedule. — Ferguson v. Arthur, 117 U. S., 482. SCHEDULE A CHEMICAX, OILS AND PAINTS. 67 1913 43. Menthol, 50 cents per pound. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Menthol. — This menthol as imported is sometimes used without the addition of any carrying material for medicinal purposes, while its more conmion use is in solution or as a salve mixed with inert matter or the like. It was properly classified as a medicinal preparation, and was dutiable accordingly under para- graph 65. Battle & Co. Chemists' Corporation r. U. S. (lOS Fed.. 216), Fink v. U. S. (170 U. S.. 584). U. S. v. Sheldon (2 Ct. Cust. Appls.. 485; T. D. 32245) distinguished.— McKesson & Kobbins v. U. S. (Ct. Cust. Appls.), T. D. 33167; (G. A. 7376) T. D. 32643 affirmed. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Menthol is in a crystallized form and is known as "Japanese peppermint camphor," a medicinal preparation prescribed as a remedy for neuralgia, and is not an essential oil, but only the steareopten or crystalline portion of such oil, which is obtained by subjecting the oil to a very low temperature, whereby the oily fluid is separated and then entirely removed. The article, not being an essential oil, is dutiable, at the rate of 40 per cent ?d valorem, as a "medicinal preparation not otherwise provided for," (Heyl, 1332.)— Dept. Order (T. D. 4903). 44. Oils, rendered : Sod. seal, herring, and other tish oil, not specially provided for in this section, 3 cents per gallon; whale oil, 5 cents per gallon; .sperm oil, 8 cents per gallon; wool grease, including that known conunercially as degras or brown wool grease, crude and not refined or 1913 improved in value or condition, one-fourth cent per pound ; refined or improved in value or condition and not specially provided for in this section, one-half cent per poinul ; lanolin, 1 cent per pound; all other animal oils, rendered oils and greases, and all combinations of the same not specially provided for in this section, 15 per centum ad valorem. 3. * * * rendered oils and all combinations of the foregoing * * * and all greases not specially provided for in this section, 25 per centum ad valorem ; * * * 40. Seal, herring, whale, and other fish oil, including sod oil, not spe- cially provided for in this section, 8 cents per gallon. 290. * * * wool grease, including that known conunercially as degras or brown wool grease, crude and not refined, or improved in value or condition, one-fourth of 1 cent per pound ; refined, or improved in value or condition, and not specially provided for in this section, one-half of 1 cent per pound. 3. * * rendered oils and all combinations of the foregoing, * * * 25 per centum ad valorem. 42. Seal, herring, whale, and other fish oil not specially provided for in this Act, 8 cents per gallon. 279. * * * wool grease, including that known commercially as degras or brown wool grease, one-half of 1 cent per pound. 34. Seal, herring, whale, and other fish oil not specially provided for in this act, 25 per centum ad valorem. 60. Products or preparations Icnown as * * * rendered oils and all combinations of the foregoing, * * * 25 per centum ad valorem. 645. * * * wool grease, including that known commercially as de- . gras or brown wool grease. (Free.) 1909 < 1897 1894 1883 68 DIGEST OF CUSTOMS DECISIONS. 46. Seal, herring, whale, and other fish oil not specially provided for in tills Act, S cents per cnllon. 7(>. rmducts or preparations known as * * * rendered oils 1890, * * * and all combinations of any of the foregoing, 25 per centum ad valorem. .'?1G. * * * ; wool grease, including that known connuercially as degras or brown wool grease, one-half of 1 cent per pound. 92. All preparations known as * * * rendered oils * * * ;,nd all combinations of any of the foregoing, 25 per centum ad valorem. 437. Gr(>ase. all not specially enumerated or provided for In this Act, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. "Atleps Lanae Cum Aqua" and "Adcps Lanie Anliydrous." — Paragraph 44 relates to "oils, rendered." and enumerates, among other oils, "lanolin." The appraivser found it to be lanolin and it was so cIassitid oil, there is no question lAit that it is a grease, and as such is covered by this pro- vision.— Ab. 25635 (T. D. 31624). Curriers' Grease, classified as wool grease, refined, under i)aragraph 290, was claimed to he dutiable as crude wool grease, under the same paragraph. It is our view that it is properly subject to duty under the provision for all greases not specially i)rovided for in paragraph 3, but this claim not being made, the protests must be overruled, and the assessments of duty by the collector must therefore .stand.— Ab. 2G793 (T. D. 31912). Lanolin — Adeps Ijana\ — Ade|is lana'. or lanolin, is used as ;i b:isis for oint- ments and as a carrier for soluble medicinal salts, and the evidence shows that without the addition of medicinal agents it has no therapeutic value. The more specific provision levying duty upon it is to be found in paragraph 290. It is dutiable iinder that paragraph as wool grease refined or improved in value or condition.— Koechl v. U. S. (Ct. Cust. Appls.), T. D. 32619; (Ab. 26S10) T. D. 31912 aflirmed. DECISIONS UNDER THE ACT OF 1897. Adeps lana? anyhdrous and adeps lan.T cum aqtia. which are worth from 10 to 15 cents per pound, are used principally in therapeutics and gene^dly sold to the drug trade, though used to some extent in medicinal soaps and salves, are not "wool grease*" within the meaning of paragraph 279. but "medicinal preparations" imdcr paragraph 68. — Zinkeisen v. U. S. (C. C. A.), T. D. 29546; T. D. 29000 (C. C.) and Ab. 15013 afiirmed. Sod oil, a grease fit only for stuffing or dressing leather, bought and sold as ".sod oil," and, being neither in fact nor connuercially known as "fish oil" (though sometimes made from certain kinds of fish oils), is free under para- SCHEDULE A — CHEMICAL OILS AND PAINTS. 69 graph 568. U. S. v. Wells (77 Fed. Rep., 411), followed.— T. D. 19585 (G. A. 4206). Wool Grease. — So-called yellow hard grease, which is not kuowu commer- cially as wool grease, but which is obtained by washing the residue left after distilling the article commercially so known, is held to be in truth and sub- stance wool grease, and to be specially provided for as such under paragraph 279, and not to bo free of duty under the provision in paragraph 568 for " grease * * * conuuonly used in soap making or in wire drawing, or for stuffing or dressing leather, * * * not specially provided for." U. S. v. Leonard (108 r"ed. Rep. 42; 47 C. C. A., 181) followed.— T. D. 24807 (G. A. 5491). Wool Grease Refined. — A substance which is in fact wool grease need not be commercially known as such in order to come within the provisions of para- graph 279, and is dutiable as wool grease unless definitely, uniformly, and gen- erally known in trade by some other name. Refined wool grease, although not commercially known as wool grease, is dutiable at the rate of one-half cent per pound under said paragraph. Swan et al. V. U. S. (T. D. 25605, U. S. C. C.) and U. S. v. Leonard (108 Fed. Rep., 42) followed.— T. D. 24264 (G. A. 5292). Held, that certain wool grease of a high grade, produced by a process which eliminates the natural odor and mineral matter, is commercially known as wool grease, and is dutiable as such under paragraph 279, and not as a rendered oil under paragraph 3.— Swan t;. U. S. (C. C), T D. 25605; T. D. 22804 (G. A. 4864) reversed. Wool Oleiii. — Wool olein. an oil distilled from wool grease, is not " wool grease " within the meaning of paragraph 279, but is dutiable as a distilled oil under paragraph 3.— Swan & Finch Co. v. U. S. (C. C.) ,T. D. 29805; Ab. 20159 (T. D. 29442) affirmed. DECISIONS UNDER THE ACT OF 1890. Bone tallow, so called, a grease obtained from bones, used for sizing in the manufacture of textile fabrics, is a nonenumerated manufactured article and is not dutiable as rendered oil nor as tallow.— T. D. 12349 (G. A. 1121). Degras or Brown Wool Grease, though used largely for stuffing leather and making soap, is specially provided for in this paragraph and is not free as grease used for stuffing leather.— T. D. 13757 (G. A. 1951) ; T. D. 10878 (G. A. 373) ; T. D. 11561 (G. A. 736). Japanese Herring Oil. — The importers claim that the oil classified for duty is entitled to free entry under paragraph 599. This oil is identical in chai'acter with that passed upon in G. A. 2808. The United States Circuit Court of Appeals, upon review, reversed the board's decision, finding that the oil in question was of the kind provided for in para- graph 599, and held, in substance, that the language of that paragraph specify- ing the use or fitness for use is more specific than the denominative enumeration In paragraph 46. U. S. v. Wells, 77 Fed. Rep., 411.— T. D. 18008 (G. A. 3852). DECISIONS UNDER THE ACT OF 1883. " De Grass." — The fatty matter known as " de grass " or brown grease, obtained from wool in the process of cleaning, and principally used by tanners for stuffing leather, which remains at about the solidity of lard at the ordinary temperature, is dutiable as grease and not as expressed or rendered oil. — Miller v. Seeberger, 44 Fed. Rep., 261. 70 DIGEST OF CUSTOMS DECISIONS. 45. Oils, expressed: Alizarin assistant, sulphoricinoleio aeid, and ricinoleic acid, and soaps containinjr castor oil, any of the forof^ctinj; in wliati'ver Kirni, jind all other alizarin assistants and all soUiltle greases used in the proeesses of soltening, dyt'inir. or linishini,', not specially provided lor in this section, lio per centum ad valorem; castor oil. ]'_* cents per gallon; Hax.seed and linseed oil. raw. boiled, or oxidized. lU cents per gallon of seven and one-half poinids ; poppy -seed oil. raw, 1913 boiled, or oxidized, rapeseed oil, and peanut oil. G cents i)er gallon ; henip- set>d oil, 3 cents pel" gallon ; almond oil. sweet, 5 cents per imund ; sesanu? or sesanunn seed or bean oil. 1 cent ])er jxiund ; olive oil. not siu'cially jtrovided for in this sei-tion, '20 cents per gallon; olive oil. in bottles, jars, kegs, tins, or other packages having a capacity of ie.ss than five standard gallons eacli, 30 cents per gallon ; all otlier expressed oils and all com- binations of the same, not specially i)roviiled for in this .section, 15 per centum ad valorem. 1909 1897 1894 expressed oils, * * * * not specially provided * * * and all combinations of the fore- for in this section, 2.") pi>r centuin «5 * * * going, * * ad valorem ; 32. Alizarin assistant, sulplioricinoleic acid, and ricinoleic acid, and soaps containing castor oil, any of the foregoing in whatever form, in the manufacture of which oO per centum or more of castor oil is used, 30 cents per gallon ; in the manufacture of which less than 50 per centum of castor oil is used, 15 cents per gallon; all other alizarin assist.ants and all soluble greases used in ])rocesses of softening, dyeing, or linish- ing, not si)ecially provided foi- in this section, 30 per centum ad valorem. 33. Castor oil, 35 cents per gallon. 35. Flaxseed, linseed, and poppy-seed oil. raw. boiled, or oxidized, 15 tents per gallon of seven and one-half pounds weight. 37. Hempseed oil, 10 cents per gallon; rapeseed oil, 10 cents per gallon. 38. Olive oil, not specially provided for in this section, 40 cents per gallon; in bottles, jars, kegs, tins, or other packages, containinir less than five gallons each, 50 cents per gallon. G39. Oils: Almond. * * * sesame or sesamum seed or bean. * ♦ * \ (Free.) 3. * * * expressed oils, * * * .md all combinations of the fore- going, • • * 25 per centum ad valorem. 32. Alizarin assistant, sulplioricinoleic acid, and ricinoleic acid, by wli.-itever name known, whether li(|ui(l. solid, or in paste, in the iiianu- f.-icturo of which 50 per centum or more of castor oil is used. 30 ci'uts per gallon ; in the manufacture of which Ie.ss than 50 per centum of castor oil is used, 15 cents per gallon ; all other alizarin assistant, not .specially provided for in this Act. 30 pi>r centuin ad valorem. 33. Castor oil, 35 cents per gallon. 37. Flaxseed, linseed, and jioppy-seed oil, raw, boiled, or oxidized, 20 cents per gallon of seven and one-half pounds weight. 39. Hempseed oil and rapeseed oil, 10 cents per gallon. 40. Olive oil. not specially jirovided for in this Act. 40 cents per gallon; in bottles, jars. tins, or similar packages, 50 cents jhm- gallon. G20. Oils: Almond, * * * sesame or sesamum seed or bean. * * * \ (Free.) 20. Alizarine assistant, or .soluble oil, or oleate of soda, or Turkey red oil, 30 per centum ad valorem. 27. Castor oil, 35 cents per gallon. 29. Flaxseed or linseed and poiijiy-seed oil. raw. boiled, or oxidized, 20 cents ])vr anUon of sev(Mi and one-half pounds weight. .31. Hempseed oil and rapes(>ed oil, 10 cents per gallon. 32. Olivi- oil, fit for .salad jiurposes, 35 cents per gfdlon. GO. Products or preparations known as * * * expressed oils. * * * and all combinations of the foregoing. * * * 25 per centuin ara).—U. S. v. Bacile (Ct. Cust. Appls.), T. D. 33411 ; (Ab. 30243) T. D. 32884 reversed. Rapeseed Oil and Petroleum. — Held, that a combination of a vegetable and a mineral oil was imin()i)erly assessed with duty under paragraph 3. and that ns the tariff act of 1909 contains no more .specific provision then'for, such oil must be classified as an unenumerated manufactured article, subject to duty at the rate of 20 per cent ad valorem under paragraph 480. — T. D. 35809 (G. A. 7800). Rapeseed or Colza Oil. — The contention was made that the importation is not rapeseed oil as assessed, but is a sulphur colza oil, commonly used for soap making. The testimony falls short of maintaining this. A party litigant in an appellate tribunal nuist stand upon the case as he made it in the lower court ; and a case here will not be remanded because the i-ecord discloses simply a failure to make proof. Stegeman v. U. S. (1 Ct. Cust. Appls., 208; T. D. 31240).— Larkin Co. v. U. S. (Ct. Cust. Appls.), T. D. 32231; (Ab. 2G673) T. D 31883 affirmed. DECISIONS UNDER THE ACT OF 1897. Castor Oil in Capsules. — Castor oil in gelatin capsules, each capsule con- taining proper medicinal doses for instant administration, is dutiable as a medicinal preparation under paragraph 08 rather than as " castor oil," which is dutiable "per gallon" under paragraph 33. U. S. v. Lehn (T. D. 29809) followed.— T. D. 29885 (G. A. 0920). Cottonseed Oil. — An admixture of cottonseed oil and olive oil. not shown to liave been commercially known as cottonseed oil at and i)rior to the passage of the tariff act of 1897, is not dutiable as cottonseed oil under paragraph 35. — T. D. 22987 (G. A. 4915). Mixture of Expressed Oils and Oleic Acid. — A mixture of castor oils and oleic acid, castor oil being the component of chief value in the mixtm-e, is dutiable at 35 cents per gallon, the rate of duty chargeable on castor oil under paragraph 33, l)y virtue of the provision in .section 7 that " on articles not enumerated, manufactured of two or more materials, the duty shall be as.sessed at the highest rate at which the same woidd be chargeable if composed wholly of the component material thereof of chief value."— T. D. 25410 (G. A. 5718). Ground Sesame Seed. — Held that ground sesame seed, or sesame pulp, from which the oil has not been extracted, but which is connnercially known as sesame oil, is subject to classification as sesame oil, under the provision in paragraph 026 of the free list, irrespective of the fact that there is another and more refinetl product known and dealt in imder the same name. — U. S. v. Zaloom (C. C. A.), T. D. 27195; T. D. 26486 (C. C.) afiirmed and T. D. 2G031 (G. A. 5919) reverseer centum ad valorem. 21. * * * fruit ethers, oils, or essences, .$2 per pound ; * * * Provided, That no article of this paragraph shall pay a less rate of duty than 2.") per centum ad valorem. 41. Peiijiermint oil, 50 cents per pound. 020. Oils: Almonds, amber, crude and rectified ambergris, anise or anise seed asi)ic or spike lavender, bergamot. cara- way, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, * * * fennel, jasnnne or jasnnine, ender, lemon, limes, mace, neroli or orange flower, * juniper, lav- * * orange oil. * * ottar of roses. , thyme, origanum red or wliite, valerian ; rosemary or antho.ss, * * *■ (Free.) 1894 r fruit ethers, oils, or essences, $2 per pound; 33. reiiiK'riiiint oil, 25 per centum ad valorem. GO. Products or preparations known as * * * distilled oils, essen- tial oils, * * * and all combinations of the foregoing, 25 per centum ad valorem. 5(!S. Oils; Almond, amber, crude and rectified ambergris, anise or anise seed, * * * aspic or si)ike lavender, b(M-gamot, * * * caraway, ca.ssia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, * * * fennel, jasmine or jasimine, * * * juniper, lavender, lemon, limes, mace, neroli or orange flower, * * * orange oil, * * * ot- tar of roses, * * * rosemary or anthoss, * * * thyme, origa- . nuiii red or white, valerian; * * * (Free.) 1890 1883 SCHEDULE A CHEMICAL OILS AND PAINTS. 75 25. * * * fruit ethers, oils, or essences, $2.50 per pound; * * * 45. Peppermint oil, SO cents per pound. 76. Products or prepar;itions known as * * * distilled oils, essen- tial oils, * * * and all combinations of any of the foregoing, 25 per centum ad valorem. Ct!l. Oils: Almond, amber, crude and rectified ambergris, anise or anise seed, * * * aspic or spike lavender, bergamot, * * * caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, fen- nel, jasmine or jasimine, * * * juniper, lavender, lemon, limes, mace, neroli or orange flower, * * * orange oil, * * * ottar of rt)ses, * * * 1-os.emury or anthoss, * * * thyme, origanum red or white, valerian; * * * (Free.) 92. All preparations known as essential oils, * * * distilled oils, * * * and all combinations of any of the foregoing, 25 per centum ad valorem. 114. Fruit ethers, oils, or essences, $2.50 per pound. 553. Ottar of ro.ses. (Free.) Oils: 555. Almond. (Free.) 556. Amber, crude and rectified. (Free.) 557. Ambergris. (Free.) 558. Anise or anise seed. (Free.) 560. Aspic or spike lavender. (Free.) 561. Bergamot. (Free.) 563. Caraway. (Free.) 564. Cassia and cinnamon. (Free.) 565. Cedrat. (Free.) 566. Chamomile. (Free.) 567. Citronella or lemon grass. (Free.) 568. Civet. (Free.) 569. Fennel. (Free.) 570. Jasmine or jasimine. (Free.) 572. .Tuniper. (Free.) 573. Lavender. (Free.) 574. Lemon. (Free.) 575. Limes. (Free.) 576. Mace. (Free.) 577. Neroli or orange flower. (Free.) 578. Orange. (Free.) 581. Rosemary or anthoss. (Free.) 583. Thyme or origanum, red or white, valerian. (Free.) DECISIONS UNDER THE ACT OF 1909. Essential Oils. — The merchandise in this case is oil of cypress, oil of cloves, oil of cardamom, and oil of pennyroyal. All these oils are obtained by proces.ses of distillation and a .specific descrip- tion of them appears in pai-agraph 3. They are dutiable co nohiine under that paragraph, not paragraph 20 as drugs advanced. — National Aniline & Chemical Co. et al. V. U. S. (Ct. Cust. Appls.), T. D. 33377; (G. A. 7420) T. D. 33117 affirmed. Oil of cypress, oil of cloves, oil of cardamom, oil of Ceylon, and oil of penny- royal distilled from drugs, which, through the processes of distillation, have lost their identity as such, are no longer drugs, but are essential oils. Held subject to duty at the rate of 25 per cent ad valorem under paragraph 3. — T. D. 33117 (G. A. 7420). Lavender Oil. — Lavender oil mixed with French turpentine^ classified as a chemical compound under paragraph 3, was claimed free of duty as lavender oil (par. 639). Protest overruled.— Ab. 29750 (T. D. 32823). Orange Oil made from the natural fruit is not known to the trade and com- merce of the United States as " fruit oil," but as " essential oil." The connuodi- 76 DIGEST OF CUSTOMS DECISIONS. ties known to the trade and commerce of the United States as " fruit oils " are artificial or synthetic products, known scientifically as " fruit ethers." The commercial designation of an article nuist control over a different meaning scientifically or in comnK)n speech. — T. D. 31718 (G. A. 7239). DECISIONS UNDER THE ACT OF 1897. Artificial Oil of Cassia. —Oil of cassia, conuiiercially so known, produced hy a chemical process from other materials than cassia buds, is entitled to entry free of duty under the provisions of paragraph 02G for oil of cassia. — T. D. 24905 (G. A. nn.S.")). Artificial Oil of Rose. — A synthetic product made to be as nearly as possible like natural oil of rose, called "oil of rose, artificial," to distintiuish it from the natural oil, with which it is substantially identical in properties, is not duti- able at 25 per cent under paragraph 3, as a chemical compound, but is free of duty under the provision for '* ottar of roses " in paragraph 62U. G. A. 5535 (T. D. 24905) followed.— T. D. 25438 (G. A. .5732). Oil of Orris. — Merchandise called "concrete iris de Florence extra," derived from orris root, in whole or in i)art Ijy distillation, found to 1)P not an entleurage grease but essential oil of orris and correctly assessed with duty at the rate of 25 per cent ad valorem under paragraph 3. — T. D. 26181 (G. A. 5972). Oleic Acid. — The material known as oleic acid or red oil, being shown to have other uses than as soap stock, is excluded from the provision in paragraph 568, for " oils commonly used in soap making fit only for such uses," and is dutiable iinder paragraph 1, relating to " acids not specially provided for." — Edward Hills & Co. v. U. S. (C. C. A.), T. D. 27747; T. D. 27030 (C. C.) and T. D. 25648 (G. A. 5807) afiirmed. DECISIONS UNDER THE ACT OF 1894. Carvol, which is the trade name for caraway oil, and is produced from cara- way seed, is entitled to free entry as " caraway oil " under i)aragraph 568 and is not dutiable under the provisions in paragraph GO for " essential oils." — T. D. IS 144 (G. A. 3901). Juniper Oil includes not only that derived fnuii jtniiper berries, but that from juniper wood also, and is free and not dutiable as an essential oil.^T. D. 17947 (G. A. 3822). a<]nanthic Ether, otherwise known as pelargonate of ethyl or pelargonic ether, is dutiable as fruit ether at $2 per pound and not at .$1 per iiound as ether not specially provided for nor as an oil. — T. D. 17406 (G. A. 3597). Neutraline is dutiable as distilled oil and not free as a product of crude petroleum.— T. D. 15718 (G. A. 2899). DECISIONS UNDER THE ACT OF 1890. Amy! valerianate is dutiable at $2.50 a pound as fruit ether. — T. D. 13701 (G. A. 1939). Citral, being a highly concentrated form of oil of lemon, from which nearly all the terpene elements have been extracted, imported in glass bottles, is free and is not dutiable as an essential oil. — In re Fritzsche, 56 Fed. Rep., 819, aflirming T. D. 121.37 (G. A. 999). Essential Oil of Nutmegs is dutiable as essential oil and not free as nut oil.— T. D. 15131 (G. A. 2657). SCHEDULE A CHEMICAL OILS AND PAINTS. 77 Ether Butyric is dutiable at .$2.50 a pound.— T. D. 14521 (G. A. 2332). Eiicalyptol Camphyline is dutiable as a compound of essential oils and not as a coal-tar preparation.— T. D. 15028 (G. A. 2605). Ginger Grass Oil, also known as Turkish oil of geranium and as rose oil, used for the adulteration of attar of roses and in the manufacture of per- fumery and for perfuming soap, is dutiable as an essential oil and is not free as an oil for making soap.— T. D. 14808 (G. A. 2491). Oil of Mustard, Synthetic— I'pon our findings we hold that duty was cor- rectly assessed upon this article as an essential oil. — T. D. 13589 (G. A. 1861). Oil of Wine. — Heavy oil of wine made by the distillation of alcohol with sul- phuric acid is a distilled oil.— T. D. 13498 (6. A. 1800). Oil of AVintergreen, Synthetic, is a chemical compound known as an essen- tial oil.— T. D. 12137 (G. A. 999). DECISIONS UNDER THE ACT OF 1883. Oil of Petit Grain, distilled from the leaves, twigs, and immature fruit of the orange tree, is free and not dutiable as an essential oil. — Dodge v. Hedden (C. C), 42 Fed. Rep., 446. 47. Opium, crude, or unmanufactured, and not adulterated, containing 9 per centum and over of morphia, $3 per pound; opium of the same composition, dried to contain 15 per centum or less of moisture, powdered, or otherwise advanced beyond the condition of crude or unmanufactured, $4 per pound : morphia or morphine, .sulphate of, and all alkaloids of opium, and salts and esters thereof, $3 per ounce ; cocaine, ecgonine, and all salts and derivatives of the same, $2 per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other 1913 liquid prepai-ations of opium, not specially provided for in this section, 60 per centum ad valorem ; opium containing less than 9 per centum of morphia, $6 per pound ; but preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded : Provided, That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of an Act entitled "An Act to prohibit the importa- tion and use of opium for other than medicinal purposes," approved February ninth, nineteen hundred and nine. 41. Opium, crude or unmanufactured, and not adulterated, containing 9 per centum and over of morphia. $1.50 per pound ; opium of the same composition, dried, powdered, or otherwise advanced beyond the condition of crude or unmanufactured. $2 per pound ; morphia or morphine, sulphate of, and all alkaloids of opium, and salts and esters thereof, $1.50 per ounce; cocaine, ecgonine, and all salts and derivatives of the same, $1.50 per ounce ; * * * aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not 1909 specially provided for in this section. 40 per centum ad valorem ; opium containing less than 9 per centum of morphia, $6 per pound ; but prepa- rations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be re- • funded : Provided. That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of an Act entitled "An Act to prohibit the importation and use of opium for other than medicinal purposes," approved February ninth, nineteen hundred and nine. 43. Opium, crude or unmanufactured, and not adulterated, containing 9 per centum and over of morphia, $1 per pound; morphia or mori>hine, sulphate of, and all alkaloids or salts of opium, $1 per ounce; aqueons extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this Act, l»»' 40 per centum ad valorem ; opium containing less than 9 per centum of 78 DIGEST OF CUSTOMS DECISIONS. 1897 1894 1890 iiiiirphin, niid ojiinin im'icinMl for siimlciii^, $0 per iidiind ; hut opiiiin prf- p.ircd for smokiiiu' ami otlii'i" pri'pai"atioiis of o]iiiiiii dcpo-siU'd in boiuled warehousos shall not be removed therefrom wilhout payment of duties, and such duties shall not he rc^fiinded. 25. Morphia, or n)orphiiie, ami all salts liiereof, 50 cents per ounce. 35. Opiinn, acpieoiis extrjict of, for medicinal uses, and tincture of, as laudanum, ami all otlKM* liquid preiiarations of ojiium. not sjiecially pro- vided for in this Act, I'O i)er centum ad v.-ilorem. '.U\. (>iiium conlainin.i,' less than jier centum of morphia, and o]»ium I)ri'pared for smoking, .$0 p(>r pound ; hut opium prepar(>d for smokinj; and other jireiia rations of oiiium deposited in bonded warehouse sbuU not be removed therefrom without payment of duti(>s, and such duties shall not be refunded. 509. Opium, crude or unmanufactured, and not adulterated, containing 9 per centum and over of morjihia. (Fri'o. ) 35. Morplna, or morphine, ami all salts thereof, 50 cents per ounce. 47. opium, aipieous extract of, for medicinal uses, and tincture of, as laudanum, ami all otlier liciuid pre{)arations of opium, not specially pro- vidiHl for in this Act, 40 per centum ad valorem. 48. Opium containing less than 9 per centum of morphia, and opium l)rei)ared for smoking. .'?12 per pound; but oi)ium prejtared for smokinj: and other ])reparations of opium deposited in hondt'd warehouse^ shall not be removed therefrom without i»ayment of iluties, and such duties shall not be refunded. 003. Opiinn, crude or unmanufactured, anr ciMitum mor]»hia, is hereby iirohibited. 121. Opium, prepared foi- smoking, and all other preparations of ous extract of. for m(>dical uses, and tincture of, as laudanum, and all other liquid preparations of oi)ium, not specially enumerated or provided for in this Act, 40 per centum ad valorem. 12,3, Morphia, or morphine, and all salts thereof, $1 per ounce. [Public No, 46— 63i) Co.ng,— IT. K. 19(50, | AN ACT To amond an act entitled ".\n .\ct to prohibit tlio importation and use of optum for other than medicmal purposes," approved FeUniiiry nintli, nineteen hundred and nine. 1883 Be it rnactrd hy the Senate niul Hnufie of Representatives of the United States of Amcriea in Congress assembled, That an Act entitled "An Act to prohibit the importation and use of opium for other than medicinal purposes," approved I'ebruary ninth, nineteen hundred and nine, is hereby amended so as to read as follows : "That ;tfter the tirst day of Aj>ril, nineteen hundred and nine, it shall be unlawful to import into the United States opium in any form or any preparation or derivative thereof: Provided, That opium and preparsitions and derivatives thereof, other than smoking opium or opium prepared for smoking, may be irnftorted for medicinal purposes f»nly, under regulations which the Secretary of the Treasmy is hereby authorized to prescribe^, and wIkmi so imported shall be subject to the duties which are now or may hereafter be imposed by law. " Sec. 2. That if any person shall fraudulently or knowingly import or bring into the United States, or a.ssist in so doing, any opium or any preparation or derivative thereof contrary to law, or shall receive, conceal, buy, sell, or in any maimer facilitate the transportation, concealment, or sale of such opium or preparation or derivative thereof after importation, knowing the same to have been imported contrary to law, such opium or preparation or derivative thereof shall be forfeited and shall be destroyed, and the offender shall be fined in any sum not exceeding .$5,0(M) nor less than $.50 or by imprisonment for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, SCHEDULE A CHEMICAL OILS AND PAINTS. 79 the defendant is shown to have, or to have had, possession (»f such opium or preparation or derivative thereof, sucli possession shall be deemed suflicient evi- dence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury. " Sec. 3. That on and after July first, nineteen hundred and thirteen, all smok- ing opium or opium prepared for smoking found within the United States shall be presuuKxl to h;ive been imported after the first day of April, nineteen hundred and nine, and the burden of proof sliall be on the claimant or the accused to rebut such presumption. " Sec. 4. That any per.son subject to the jurisdiction of the United States who shall, either as principal or as accessory, receive or have in his possession, or conceal on board of or transport on any foreign or domestic vessel or other water craft or railroad car or other vehicle destined to or bound from the United States or any possession thereof, any smoking opium or opium prepared for smoking, or who, having knowledge of the presence in or on any such vessel, water craft, or vehicle of such article, shall not report the same to the principal offlcer thereof, shall be subject to the penalty provided in section two of this Act. Whenever on trial for violation of this section the defendant is shown to have or to have had possession of such opium, such possession shall be deemed sufficient evidence to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury: Provided, however. That any master of a vessel or other water craft, or person in charge of a railroad car or other vehicle, shall not be liable under this section if he shall satisfy the jury that he had no knowledge and used due diligence to prevent the presence of such article in or on such vessel, water craft, car, or other vessel, and any such article shall be forfeited and shall be destroyed. " Sec 5. That no smoking opium or opium pi*epared for smoking shall be ad- mitted into the United States, or into any territory under the control or juris- diction thereof, for transportation to another country, nor shall such opium bo transferred or transshipped from one vessel to another vessel within any waters of the United States for immediate exportation or any other purpose. " Sec. 6. That hereafter it shall be unlawful for any person subject to the juris- diction of the United States to export or cause to be exported from the United States, or from territory under its control or jurisdiction, or from countries in which the United States exercises extraterritorial jurisdiction, any opium or cocaine, or any salt derivative, or preparation of opium or cocaine, to any other country : Provided. That opium or cocaine, and salts, derivatives, or preparations thereof, except smoking opium or opium prepared for smoking, the exportation of which is hereby absolutely prohibited, may be exported to countries regulating their entry under such regulations as are prescribed by such country for the importation thereof into such country, such regulations to be promulgated from time to time by the Secretary of State of the United States. " Tlie Secretary of State shall request all foreign Governments to communi- cate through the diplomatic channels copies of laws and regulations promulgated in their respective countries which prohibit or regulate the importation of the aforesaid drugs, and when received advise the Secretary of the Treasury and the Secretary of Commerce thereof ; whereupon the Secretary of State, the Secretary of the Treasury, and the Secretary of Commerce shall make and publish all proper regulations for carrying the provisions of this section into effect. " Sec. 7. That any person who exports or causes to be exported any of the aforesaid drugs in violation of the pi-eceding section shall be fined in any sum not exceeding $5,000 nor less than $50, or by imprisonment for any time not exceeding two years, or both. And one-half of any fine recovered from any per- son or persons convicted of an offense under any section of this Act may be paid to the person or persons giving information leading to such recovery, and one- half of any bail forfeited and collected in any proceedings brought under this Act may be paid to the person or persons giving the information which led to the institution of such proceedings, if so directed by the court exercising juristliction in the case : Provided, That no payment for giving information shall be made to any officer or employee of the United States. " Sec. 8. That whenever opium or cocaine or any preparations or derivatives thereof shall be found upon any vessel arriving at any port of the United States which is not shown upon the vessel's manifest, as is provided by sec- tions twenty-eight hundred and six and twenty-eight hundred and seven of the Revised Statutes, such vessel shall be liable for the penalty and forfeiture pre- scribed in section twenty-eight hundred and nine of the Revised Statutes." Approved, January 17, 1914. (T. D. 34221.) 80 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER SPECIAL OPIUM ACTS. Opium and Cocaine. KeKulations j^ovoriiinj,' the importation aiul exportation of opium and co- r.-iine.— T. D. 34221. Forfeiture aiul Destruction of Smoking Opium Opinion of Attorney General. — Sniolcing opium seized for violation of the act of February 9, 1909, tiiay he summarily forfeited and destroyed by collectors of customs without judicial proceedings. — Dept. Order (T. D. 33069). Unlawful Importation of Opium.— The offense described in section 2 of the act of February 9, 1909, is committed when smoking opium is fraudulently and knowingly brought within the territorial limits of the United States. The offense is complete although the opium may not have been landed from the ship. The offender's possession of smoking opium within the territory of the United States is sufTicient evidence of guilt to justify a jury in convicting. — U. S. v. Caminata (D. C), T. D. 32397; U. S. v. Caminata (D. C), T. D. 32736. Importation of Opium by Chinese. — A Chinese person claiming to be :i British subject can not import opium into the United States under article 2 of treaty with China, proclaimed October 5, ISSl, unless positive proof is pre- sented that he is such a subject. — Dept. Order (T. D. 18779). DECISIONS UNDER THE ACT OF 1913. Aqueous Extract of Opium held to be smoking opium and the importation thereof prohibited.— Dept. Order (T. D. 34598). DECISIONS UNDER THE ACT OF 1909. Dried Opium. " Ckuue." — Whether an article is crude is to be determined not by the processes which brought it into being, but by the additional processes to which it is submitted after its creation in order to fit it for its chief or only use. The opium of the importation was not "dried" as tiiat term is used in i)ara- crapli 41, nor powdered nor otherwise advanced in condition, and it was prop- erly dutiable as opium, crude or unmanufactured, and not adulterated, contain- ing 9 per cent and over of morphia. — Merck & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34."j49; (G. A. 7501) T. D. 33788 reversed. Opium obtained by collecting in containers the sap of the poppy-seed pod and allowing it to stand until a percentage of the water in it evaporates, after which it is spread upon boards, exposed to the heat of the sun, and while being dried is manipulated and later cut into the form of cakes is not "crude" opium, but is " opium, tliMCd, or otherwise advanced beyond the condition of crude," as provided for in paragraph 41. G. A. 7001 (T. D. 30487) and U. S. V. Danker (2 Ct. Cust. Appls., 522; T. D. 32251) distinguished.— T. D. 33788 (G. A. 7501). Opium containing in excess of 15 per cent of moisture dutiable at $1.50 per pound ; containing 15 per cent or less of moisture, at $2 per pound, under paragraph 41.— Dept. Order (T. D. 313SS). DECISIONS UNDER THE ACT OF 1897. Codeine. Ai.KAr.oiDs OF Opium. — The alkaloids here are produced from morphine, but morphine is derived from opium, and in paragraph 43 " alkaloids " is employed to embrace generically all known or possible alkaloids of opium, and it embraces codeine. SCHEDULE A— CHEMICAL OILS AND PAINTS. 81 Sai.ts of Opium. — While there are no salts of opium proper, that expression in paragraph 43 should be interpreted to mean such salts as are produced by the chemical action of an acid radical on organic bases that are component parts of opium. The merchandise was dutiable under that paragraph. U. S. r. Merck & Co. (168 Fed.. 244) cited.— Merck & Go. v. U. S. (Ct. Cust. Appls.), T. D. 35315; (G. A. 7517) T. D. 3399S affirmed. Opium Dried, Sliced, and Crushed. Drugs Advanced. — Opium which has been dried and sliced, or dried, sliced, and crushed, is not dutiable as " opium crude or unmanufactured," under para- graph 43, but as a drug (gum) advanced in value or condition. " Crude." — Dried, sliced, and crushed opium, produced from gum opium by drying, slicing, and grinding by means of expensive and specially constructed machinery and with the use of skilled labor, is not " cnide " or " unmanufac- tured " within the tariff understanding of these terms.— T. D. 30487 (G. A. 7001). Powdered Opium. Powdered opium is dutiable under paragraph 20 as a drug advanced in value or condition.— U. S. v. McKesson (C. C), T. D. 29776; Ab. 19506 (T. D. 29193) and 19737 (T. D. 29288) affirmed. Drug Advanced. — Powdered opium is not dutiable as " opium, ciiide or un- manufactured," under paragraph 43, but as a drug (gum) advanced in value or condition, under paragraph 20. " Crude." — In construing the provision for " opium, crude or unmanufactured," in paragraph 43, Held that powdered opium produced from gum opium by dry- ing, comminution, sifting, etc., is not " crude," and that, by reason of having undergone a process which has destroyed the identity of the original article and produced another and more valuable one, new in its use and its commercial designation, it is not "unmanufactured." — Merck v. U. S. (C. C. A.), T. D. 27768; T. D. 27024 (C. C.) and Ab. 1299 (T. D. 25273) reversed. DECISIONS UNDER THE ACT OF 1890. Crude Cocaine extracted from the leaves of the coca plant is dutiable under this paragraph and not as a medicinal preparation in the preparation of which alcohol is used. Its occasional use upon the surface of the skin for surgical or dental purposes does not constitute it a medicinal preparation. 53 Fed. Kep., 1006, and T. D. 12980 (G. A. 1531) and T. D. 14647 (G. A. 2405) affirmed.— Hirzel v. U. S. (C. C. A.), 58 Fed. Rep., 772. Muriate of Cocaine and compounds of cocaine are medicinal preparations in which alcohol is used. Enumeration as medicinal preparations is more specitic than chemical compounds.— T. D. 19629 (G. A. 4211). 48. Perfumery, including cologne and other toilet waters, articles of perfumery, whether in sachets or otherwise, and all preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, including tooth soaps, pastes, including theatrical grease 1913 paints and pastes, pomades, powders, and other toilet preparations, all the foregoing ; if containing alcohol, 40 cents per pound and 60 per centum ad valorem ; if not containing alcohol, 60 per centum ad valorem ; floral or flower waters containing no alcohol, not specially provided for in this section, 20 per centum ad valorem. 60690°— 18— vx)L 1 6 1897 1894 ^ 1890 82 DIGEST OF CUSTOMS DECISIONS. 67. Perfumery, including colojrne and otlior toilet waters, articles of perfumery, whether in .'^achets or otlierwise, and all preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, including tooth soaps, pastes, including theatrical grease paints and pastes, pomades, powders, and other toilet articles, all the 1909 foregoing; if containing alcohol, or in the manufacture or preparation of which alcohol is used, GO cents per i)ouMd and 50 per centum ad valorem; if not containing alcohol, or in the manufacture or preparation of which alcohol is not used, 60 per centum ad valorem ; lloral or tlower waters containing no alcohol, not specially provided for in this section, 20 per centum ad valorem. 2. All alcoholic perfumery, inclutling cologne water and other toilet waters and toilet preparations of all kinds, containing alcohol or in the preparation of which alcohol is used, 60 cents i>er pound and 45 per centum ad valorem. 70. Preparations usetl as apjilications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and other toilet articles, and articles of perfumery, whether in sachets or other- wise, not containing alcoliol or in the manufacture of which alcohol is not used, and not si>ecially provideil for in this Act, 50 per centum ad valorem. 7. Alcoholic perfumery, including cologne water and other toilet waters, $2 per gallon and 50 per centum ad valorem. 61. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and all toilet preparations, and articles of perfumery, not si)ecially provided for in this Act, 40 per centum ad valorem. 8. Alcoholic perfumery, including cologne water and other toilet waters, ■$2 per gallon and 50 per centum ad valorem. 77. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and tonics, including all known as toilet preparations, not specially provided for in this Act, 50 per centum ad valorem. 99. Proprietary preparations, ♦ * * including all toilet prepara- tions whatever, used as applications to the hair, mouth, teeth, or skin, not specially enumerated or provided for in this Act, 50 per centum ad valorem. 100. Alcoholic perfumery, including cologne water, $2 per gallon and . 50 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Nail Powder. — The phrase "and other toilet preparations" in paragraph 48 must be taken to include the merchandise here — a preparation for polishing finger nails. These preparations are not to be limited to such as are for use or application to the hair, mouth, teeth, or skin. — Graf Bros. v. U. S. (Ct. Cust. Appls. ), T. D. 35440; (Ah. 370(50) T. D. 35000 aflirmed. Nordica Extract. — Merchandise invoiced as " Nordica Extract" and classi- fied as alcoholic perfumery at 40 cents per pound and 60 per cent ad valorem is claimed to be nonalcoholic and therefore dutiable at only 60 per cent under paragraph 48. Other toilet preparations classilied at 60 per cent ad valorem under paragraph 48 are claimed dutiable at 20 per cent under paragraph 17. Opinion by McClelland, G. A. : The Nordica extract was found not to contain alcohol and was held dutiable at 60 per cent under paragraph 48, as claimed. Protest overruled as to all other prei)arations. — Ab. 38597. Talcum Powder, Scented or Perfumed, has, by processes of manufacture and by the addition of other materials, become a finished article ready for a specific use. It is therefore dutiable as a toilet preparation at 60 per cent ad valorem under paragraph 48 rather than as talcum at 15 per cent under para- graph 69.— T. D. 35844 (G. A. 7800). 1883n SCHEDULE A CHEMICAL OILS AND PAINTS. 83 DECISIONS UNDER THE ACT OF 1909. . Alum Roller, with an aluminum handle, classified at 60 per cent under para- graph 67, was claimed dutiable at a lower rate under the same paragraph or under paragraph 4. Protest overruled.— Ab. 34653 (T. D. 34165). Bath Salt. — A perfumed salt which is put into the bath to soften the skin, classified as a toilet preparation under paragraph 67, was claimed dutiable under paragraph 3 or 65. Protest overruled. — Ab. 37391. • DECISIONS UNDER THE ACT OF 1897. Alcoholic Toilet Preparation. — Langbein's " Eau de quinine " or " China- wasser" is dutiable as an alcoholic toilet preparation under paragraph 2 and not under paragraph 70.— T. D. 24070 (G. A. 5232). Almond Meal, which is produced by powdering the cakes which remain after the expression of the oil from almonds or peach kernels, being used as an application to the skin to prevent chapping, is dutiable under the provision for toilet preparations in paragraph 70.— T. D. 26752 (G. A. 6165). Bloc Hyalin, a preparation of alum, glycerin, and boric acid, used princi- pally to allay irritation of the skin after shaving, is not a medicinal prepara- tion within the meaning of paragraph 68, but is dutiable under paragraph 70 as a toilet preparation.— T. D. 24966 (G. A. 5563). Cosmetics are especially provided for in paragraph 70, and an article known and used as such is dutiable under that paragraph and is not dutiable as a medicinal preparation. Park v. U. S. (66 Fed. Rep., 731) and U. S. v. Eisner & Mendelson Co. (59 Fed. Rep., 352) applied.— T. D. 23321 (G. A. 5008). Dentifrice. — Merchandise labeled and known as " Elixir Dentifrice des Bene- dictins " dutiable as an alcoholic toilet preparation under paragraph 2 at the rate of 60 cents per pound and 45 per cent ad valorem.— T. D. 19530 (G. A. 4193). Euxesis, an article imported in pliable tubes intended for shaving purposes without use of soap or water, not a soap, but a toilet article dutiable at 50 per cent ad valorem under paragraph 70.— T. D. 19897 (G. A. 4227). Floral Waters. — Floral waters are dutiable as unenumerated manufactured articles under section 6, and not as " waste " under paragraph 463. — Burr v. U. S. (C. C. A.), T. D. 29575; T. D. 28540 (C. C.) and T. D. 27600 (G. A. 6436) afl!irmed. The floral waters known as orange-flower water and rose water are not dutiable as medicinal preparations under paragraph 68, but as unenumerated manufactured articles under section 6.— Euler v. U. S. (C. C), T. D. 27428. Pasta Mack. — A toilet preparation known as " Pasta Mack," in which alcohol is used, dutiable at the rate of 60 cents per pound and 45 per cent ad valorem under paragraph 2.— T. D. 19771 (G. A. 4219). Preparations for Hair Dutiable as Alcoholic. — Bronx Mixture, Eau Bronx, and other hair dyes containing alcohol are dutiable as alcoholic perfumery and not under paragraph 70 as preparations for the hair. — T. D. 18541 (G. A. 3997). Toilet Powder Booklets. — Leaves of paper coated with toilet powder and placed within covers so as to form a booklet, which are used exclusively as an application to the face to remove perspiration and soothe the skin, serving sub- stantially the same purpose as talcum powder, are dutiable under the provision for toilet articles in paragraph 70 and not as books or as printed matter, enu- merated in paragraph 403. Isaacs v. Jonas (148 U. S., 648) and U. S. v. Isaacs 84 DIGEST OF CUSTOMS DECISIONS. (i't.. p. GTA) cited; G. A. 5381 (T. D. 2-1570) and G. A. 5308 (T. D. 24321) dis- tiiiuiiished.— T. D. 26852 (G. A. 6204). Tooth Soap.-So-rnlled carbolic loolh soap, iisod as an application for the teeth, is more specifically enuinerated in parajirai)li 72, n'lalin^ to "all descrip- tions of toilet soaii," than in i)aragraph 70, relatins to "preparations used as api»lications to the teeth, such as dentifrices, not sjn'cially provided for." — U. S. r. rark (C. C), T. D. 2S20S ; T. D. 27S45 (G. A. 6518) atlirined. DECISIONS UNDER THE ACT OF 1894. Pinaud's Eau de Quinine Tonique is dutiable as a toilet preparation and not under paragraph 7 as alcoholic perfumery.— T. D. 17503 (G. A. 3642) ; T. D. 16358 (G. A. 3187). Sachet Powder in bottles is dutiable as an article of i>erfumery and not as a non('iiumerate human frame. Unenumekateu Aktici-es. — Orange-llower water and rose water, which are articles used to some extent medicinally, but chiefly for other purposes not mentioned in any enumerations of the tariff, are dutiable as " medicinal prepara- tions " under paragraph 93. tarifl' act of March 3, 1SS3, and not according to the provisions of .sections 2499 and 2513, Revised Statutes, as amended by sec- tion 6 of said act (22 Stat., 489, 491, 523), relating to articles not " enumerated " in said act— Dodge v. U. S. (C. C), T. D. 25240; T. D. 10411 (G. A. 102) affirmed. 49. Ambergris, enfleurage greases and floral essences by whatever method obtained ; flavoring extracts, musk, grained or in pods, civet, and all natural or synthetic odoriferous or aromatic substances, prepara- tions, and mixtures used in the manufacture of, but not marketable as, perfumes or cosmetics ; all the foregoing not containing alcohol and not specially provided for in this section, 20 per centum ad valorem. 1909 1897 1894 SCHEDULE A CHEMICAL OILS AND PAINTS. 85 4S9. Ambei'gris. (Free.) 533. Civet, crude. (Free.) 631. Musk, crude, in natural pods. (Free.) 639. Oils : * * * entteurage grease, liquid and solid primal flower essences not compounded * * *. (Free.) 471. Ambergris. (Free.) 521. Civet, crude. (Free.) 618. Musk, crude, in natural pods. (Free.) 626. Oils: * * * enlleurage grease * * * . (Free.) 370. Ambergris. (Free.) 437. Civet, crude. (Free.) 559. Musk, crude, in natural pods. (Free.) 5(38. * * * enfleurage grease * * *. (Free.) (480. Ambergris. (Free.) 534. Civet, crude. (Free.) 654. Musk, crude, in natural pods. (Free.) 1498. Ambergris. (Free.) 506. Mu.sk, crude, in natural pod. (Free.) 507. Civet, crude. (Free.) DECISIONS UNDER THE ACT OF 1913. Lavender Flowers. — The article was found to consist of flowers of the laven- der plant stripped from the stem and dried, not further advanced, and used in the preparation of tinctures, poultices, and decoctions, for flavoring tobacco, and in the manufacture of antimoth preparations. The claim for free entry as a crude drug under paragraph 477 was sustained. — Ab. 39004. DECISIONS UNDER THE ACT OF 1909. Concrete Mugiiet de Mai. — By reason of the insertion in paragraph 639 of the words " liquid and solid primal flower essences not compounded," only such enfleurage grease as is derived from a single flower and contains only the odor of the flower from which it is derived is dutiable under said paragraph. Held, accordingly, that concrete muguet de Mai, which is a combination of odors derived directly from flowers, is not dutiable as " enfleurage grease " under said paragraph 639, but is dutiable either directly or by similitude under para- graph 3, relating to oils and combinations of oils. — T. D. 32.504 (G. A. 7361). DECISIONS UNDER THE ACT OF 1897. Muguet de Mai, shown by a preponderance of testimony to contain no essen- tial oil, is not fluorescence valley lily, but enfleurage grease, and as such by paragraph 626 was not dutiable. U. S. v. Ungerer (T. D. 28210) distin- guished.— Burr V. U. S. (Ct. Cust. Appls.), T. D. 31183; (Ab. 17038) T. D. 28448 reversed. Enfleurage Grease. — Certain concentrated essences of flowers, in which petroleum was used as a solvent, held to be free of duty under paragraph 568, act of 1894, or paragraph 626, act of 1897. .Tudicial aflirmance of G. A. 3603.— T. D. 21424 (G. A. 4499). Floressence Valley Lily. — Merchandise described as " floressence valley lily " and " valley lily enfleuraged pomade " is obtained by the combination of odors procured from vjtrious flowers and the admixture of essential oils. The board holds them *ree of duty under paragraph 626 as enfleurage grease. Further evidence was introduced in the circuit court, on the basis of which the Government's contention was sustained as to the " floressence valley lily," 86 DIGEST OF CUSTOMS DECISIONS. classified uiuler paragraph 3, relating to combinations of essential oils. — U. S. v. Ungerer (C. C), T. I). 28210; T. D. 26886 (G. A. 6219) reversed in part. Oil of Orris, -Although under the decision of the circuit court In U. S. v. Dodge iV;: Olcutt (lit I'Vd. Ue{)., 481) the produets of the volatile solvent process for the extraction of odors from llowers are free of duty under paragraph 026 as " enfleurage grease," the latter term does not embrace similar products derived from odor-bearing bodies other than flowers. — T. D. 26181 (G. A. 5972). DECISIONS UNDER THE ACT OF 1894. Enfleurage Grease. — Certain odorous pastes containing the highly concen- trated perfumes of various flowers, used only in the manufacture of pomades and perfumery, held free as enfleurage grease and not dutiable as essential oil nor free under paragraph 470, 588, or 0G8.— T. D. 17412 (G. A. 3603). DECISIONS UNDER THE ACT OF 1890. Oil ot Jasmine and Oil of Cassia, so called. — Certain semisolid bodies about the consistence of butter, invoiced as essence concrete de jasmine and essence concrete de cassia, held not to be oil of jasmine and oil of cassia. — T. D. 12818 (G. A. 1414). -.qin •'50. Phisters, henling or curative, of all kinds, and court-plaster, 15 per (•eiituiii iid \aloreni. 1909 ^'^'' ''''^st<^''S' bealing or curative, of all kinds, and court-plaster, 25 p(>r centum ad valorem. 1897 ^^' I'l'i^ters, healing or curative, of all kinds, and court-plaster, 35 per centum ad valorem. 1894 (Not enumerateK('ISTONS UNDER THE ACT OF 1890. Ultramarine Blue in pulp, which consists of ultramarine ground in water so as to form a thick paste, is dutiable umler this paragrai)h and on the full weight of the paste, and not on the weight of the ultramarine contained therein when dry.— U. S. v. Zentgraff (GO Fed. Rep., 1014), reversing T. D. 12215 (G. A. 1029). SCHEDULE A CHEMICAL OILS AND PAINTS. 89 53. Blnck pijrinents, made from bone, ivory, or vesetahle substanoo, 1913 by whatever name known ; gas black and lampblack, dry or gronud in or mixed with oil or water, 15 per centum ad valorem. 45. Black, made from bone, ivory, or vegetable substance, by what- 1909 ever name known, including bone black and lampblack, dry or ground in oil or water, 25 per centum ad valorem. 47. Black, made from bone, ivory, or vegetable substance, by whatever 1897 name known, including bone black and lampblack, dry or ground in oil or water, 25 per centum ad valorem. 40. Black, made from bone, ivory, or vegetable, under whatever name 1894 known, including bone black and lampblack, dry or ground in oil or water, 20 per centum ad valorem. 52. Black, made from bone, ivory, or vegetable, under whatever name 1890 known, including bone black and lampblack, dry or ground in oil or water, 25 per centum ad valorem. 18R1 ^^" "^^^ pigment known as bone black, and ivory drop black, * ♦ • 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Bone Black Not Pigment. — Black made from bone, ivory, or vegetable sub- stances classified as pigment under paragraph 53, used for decolorizing pur- poses was held free of duty as " bone black, not suitable for use as a pigment " (par. 447).— Ab. 37347. DECISIONS UNDER THE ACT OF 1909. Vegetable Black. — Protests overruled as to vegetable black made from bone, used principally for clarifying or purifying chemicals, classified under para- graph 45.— Ab. 37721. 1913 54. Chrome yellow, chrome green, and all other chromium colors in tile manufacture of which lead and bichromate of potash or soda are used, in pulp, dry, or ground in or mixed with oil or water, 20 per centum ad valorem. 46. Chrome yellow, chrome green, and all other chromium colors in the manufacture of which lead and bichromate of po^^ash or soda are used, in pulp, dry. or ground in or mixed with oil or water, 4^ cents per pound. 48. Chrome yellow, chrome green, and all other chromium colors in the manufacture of wliich lead and bichromate of potaeh or soda are used, in pulp, dry, or ground in oi- mixed with oil or water, 4^ cents per pound. 41. Chrome yellow, chrome green, and all other chromium colors in which lead and bichromate of potash or soda are component parts, dry or ground in or mixed with oil, or in pulp or mixed with water, 3 cents per pound on the material contained therein when dry. 53. Chrome yellow, chrome green, and all other chromium colors in w ich lead and bichromate of jiotash or soda are component parts, dry or groinid in or mixed with oil, 4^ cents per pound; in pulp or mixed with water, 4i cents per pound on the material contained therein when dry. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Oxide of Chromium containing no lead or potassium bichromate, classified as chrome green under paragraph 54, was held dutiable at a color under the first part of paragraph 63.— Ab. 37081 (T. D. 35020). 1909 1897 1894 1890 1894 90 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDP:U THE ACT OF 1897. Chrome Green — Guignet's Green. — So-called liljiusrun or Guipnet's green, a (lark hluis!i-j,'reen pif^iiu'iit in the coiulition of paste, is dutiable at 4* cents per pound under paragraph 48 and not at 30 per cent ad valorem under paragraph 58.— T. D. 21720 (G. A. 4591). DECISIONS UNDER THE ACT OF 1890. Chrome (so-called Mineral) Green. — A green paint composed of sesqui- oxide of chromium, dutiable as chrome green. — T. D. 13200 (G. A. 1621). 55. Ocher and ochery earth.«!, sienna and sienna earths, and umber and 1913 '""'*•''■ earths, 5 i)er centum ad valorem; Spanish brown, Venetian red, Indian red, and colcothar or oxide of iron, not specially provided for in this section, 10 per centum ad valorem. 47. Ocher and ochery earths, sienna and sienna earths, and umber and umber earths, not specially provided for in this section, when crude 1909 or not powdered, washed, or pulverized, one-eighth of 1 cent per i)ound ; if powdered, washed, or itulverized, three-eighths of 1 cent per pound; if ground in oil or water, 1 cent per pound. 49. Ocher and ochery eartlis, sienna and sienna earths, and umber and umber earths, not specially provided for, when crude or not powdered, 1897 washed, or pulverized, one-eighth of 1 cent per pound ; if powdered, waslied, or pulverized, three-eighths of 1 cent per pound; if ground in oil or water, 1^ cents i)er pound. 42. Ocher and ochery earths, sienna and sienna earths, umber and umber earths, ground in oil, li of 1 cent per pound. 56G. Ocher and ochery earths, sienna and sienna earths, umber and . umber earths, not specifically provided for in this Act, dry. (Free.) 54. Ocher and ochery earths, sienna and sienna earths, umber and 1890 umber earths, not specially provided for in this Act, dry, one-fourth of 1 cent per pound ; ground in oil, li cents per pound. 89. Ocher and ochery earths, umber and umber earths, and sienna and 1883 sienna earths, when dry, one-half of 1 cent per pound; when ground In oil, li cents per pound. DECISIONS UNDER THE ACT OF 1913. Oxide of Iron in its condition as taken from the ground, without any prepa- ration whatever, intended for use as a pigm<>nt, dutiable at the rate of 10 Dor cent ad valorem under paragraph 55. — Dept. Order (T. D. 34390). DECISIONS UNDER THE ACT OF 1897. Ocher, pulverized and washed, freedom from grit indicates that the earth is not crude; dutiable at three-eighths of a cent per pound under paragraph 49.— T. D. 21263 (G. A. 4455). Sienna. — Crude burnt sienna dutiable at one-eighth of a cent per pound under paragraph 49. Marks of distinction between crude and powdered sienna.— T. D. 21403 (G. A. 4489). Washed Sienna Earth. — Under paragraph 49, providing for " sienna earths, * ♦ * powdered, waslied, or pulverized," it is not necessary that the mer- chandise should have been subjected to all three of these operations in order to bring it w'ithin this provision; and it is immaterial whether the process of washing be natural or artificial.— T. D. 25170 (G. A. 5G31). Spent Oxide of Iron. — Oxide of iron which has been used to purify coal gas by abstracting sulphur therefrom, dutiable at 10 per cent ad valorem under section 6, as an unenumerated unmanufactured article. — T. D. 19355 (G. A. 4146). SCHEDULE A CHEMICAL OILS AND PAINTS. 91 DECISIONS UNDER THE ACT OF 1890. Burnt Ocher is dutiable as ochery earth and not as a color. — T. D. 14750 (G. A. 2478). Red Earth. — A calcareous earth colored by ferric oxides, of a red color and similar in appearance to red hematites, is dutiable as ochery earth, and not as clay.— T. D. 13608 (G. A. 1880). Venetian Red is a dry paint and not ochery earth.— T. D. 11346 (G. A. 629). 1913 1909 1897 1894 1890 1883 56. Lead pigments: Litharge, orange mineral, red lead, white lead, and all pigments containing lead, dry or in pulp, and ground or mixed with oil or water, not specially provided for in this section, 25 per centum ad valorem. 48. Orange mineral, 3i cents per pound. 49. Red lead, 2| cents per pound. 53. White lead, and white pigment containing lead, dry or in pulp, or ground or mixed with oil, 24 cents per pound. 58. Lead ; * * * litharge, 2i cents per pound. 50. Orange mineral, 3| cents per pound. 51. Red lead, 2i cents per pound. 55. White lead, * * * m,,! pigment containing lead, dry or in pulp, or ground or mixed with oil, 2| cents per pound. 60. Lead: * * * litharge, 2i cents per pound. 49. * * * litharge, li cents per pound. 51. Orange mineral. If cents per pound; red lead, li cents per pound. 52. White lead, and * * * pignient containing lead, dry or in pulp, or ground or mixed with oil, li cents per pound. 63. Litharge, 3 cents per pound. 65. Orange mineral, SI cents per pound. 66. Red lead, 3 cents per pound. 67. White lead, * * * dry or in pulp, or ground or mixed with oil, 3 cents per pound. 55. White lead, when dry or in pulp, 3 cents per pound. 56. When ground or mixed in oil, 3 cents per pound. 57. Litharge, 3 cents per pound. 58. Orange mineral and red lead, 3 cents per pound. DECISIONS UNDER THE ACT OF 1894. Black Pigment Containing Ijead held dutiable as a pigment containing lead, and not as a pigment not specially provided for. There being a doubt whether " white " describes and limits " pigment," the doubt is resolved in favor of the importer.— T. D. 16819 (G. A. 3338). 57. Lead, acetate of, white, and nitrate of, li cents per pound ; acetate 1913 of, brown, gray, or yellow, 1 cent per pound ; all other lead compounds not specially provided for in this section, 20 per centum ad valorem. 1 qnq ^^- ^6^*1 • Acetate of, white, 3 cents per pound ; brown, gi-ay, or yellow, 1909 2 cents per pound ; nitrate of, 2i cents per pound ; * * * 60. Lead: Acetate of, white 3^ cents per pound; brown, gray, or yellow, 2i cents per pound ; nitrate of, 2i cents per pound ; * * * 149. Acetate of lead, white, 2i cents per pound; brown, If cents per pound ; * * * 50. Nitrate of lead, li cents per pound. 162. Acetate of lead, white, 5i cents per pound ; brown, 3i cents per pound. 64. Nitrate of lead, 3 cents per pound. 92 DIGEST OF CUSTOMS DECISIONS. 153. Acetate of lead, ludu n, 4 cents ixr pound. 54. Acetate of lead, white, 6 cents per pound. 59. Nitrate of lead, 3 cents per pound. 58. Varnishes, inc-ludiui; so-called gold size or jai)an, 10 per centum .Q-„ nd valorem: Provided, That spirit varnishes containinji less than 10 per centum of methyl alcohol of the total alcohol containi'd therein shall be dutiable at .$1.32 per jiallon and 15 per centum ad valorem. 51. Varnishes, indudinfr so-called {lold size or japan, 25 per centum ad valorem; * * * si)irit varnish coiitaiiiinj,' 5 jter centum or more 1909 of methyl alcohol, 35 cents per f^allon and 35 per centum ad valorem; spirit varnish containing less than 5 per centum of methyl alcliol, $1.32 per Kiillo" and 35 per centum ad valorem. 53. Varidshes, includinf; so-called f?old size or japan, 35 per centum 1897 ad valorem ; spirit varnishes, $1.32 per gallon and 35 per centum ad valorem. 44. Varnishes, including; so-called gold size or japan, 25 per centum ad 1894 valorem; and on si)irit varnishes for the alcohol contained therein, $1.32 per gallon additional. 50. Varnishes, including so-called gold size or japan, 35 per centum ad 1890 valorem; and on spirit varnishes for the alcohol contained therein, $1.32 per gallon additional. 1115). Varnishes of all kinds, 40 per centum ad valorem; and on spirit varnislies, $1.32 additional per gallon. 711. Gold size. (Free.) DECISIONS UNDER THE ACT OF 1S90. So-called Lac Spirits. — Si)irit varnish, .a solution of gum shellac, or shellac and methylated spirits, dutiable as varnish. — T. D. 12953 (G. A. 1504). 59. Vermilion reds, containing quicksiiver, dry or ground in oil or 1913 water, 15 per centum ad valorem; when not containing quicksilver but made of lead or containing lead, 25 per centum ad valorem. 52. Vermilion reds, containing quicksilver, dry or ground in oil or 1909 water, 10 ct>nts per p under paragraph Gl, paragraph G5, or paragraph G6. Reversing T. D. 11335 (G. A. 618) and the circuit court. In re Downing (C. C. A.), 56 Fed. Rep., 470. Vermilionette. — The merchandise is known as vermilionette. The board lield. in G. .\. 618, 715, and other cases, that colors of this character were dutiable at 25 per cent under paragraph 61. 1897 SCHEDULE A— CHEMICAL OILS AND PAINTS. 93 This view of the case was sustained by the U. S. C. C. at this port, but the decisions of the board and of tlie circuit court were reversed by the U. S. C. C. A. In re Downing (56 Fed. Kep. 470). Following this final adjudication, we must affirm the assessment of duty at 12 cents a pound uniler paragraph 57.— T. D. 14306 (G. A. 2235). 60. Whiting and Paris white, dry, and chalk, ground or bolted, one- 1913 tenth cent per pound ; whiting and Paris white, ground in oil, or putty, 15 per centum ad valorem. 113. Chalk, when ground, bolted, ♦ ♦ ♦ i ^ent per pound ; ♦ * * 54. Whiting and Paris white, dry, one-fourth of 1 cent per pound ; ground in oil, or putty, one-half of 1 cent per pound. 13. Chalk (not medicinal nor prepared for toilet purposes), when ground, * * * \ cent per pound. 56. Whiting and Paris white, dry, one-fourth of 1 cent per pound ; ground in oil, or putty, 1 cent per pound. 1894 "^^^ Whiting and Paris white, dry, one-fourth of 1 cent per pound; ground in oil, or putty, one-half of 1 cent per pound. 1890 *^^" W^ting and Paris white, dry, one-half of 1 cent per pound; ground in oil, or putty, 1 cent per pound. las'i '*'^" Wilting and Paris white, dry, one-half cent per pound; ground in oil, or putty, 1 cent per pound. DECISIONS UNDER THE ACT OF 1894. "Whiting composed of carbonate of lime, chloride of lime, carbonate of potash, and hygroscopic water is dutiable as whiting and not as an earthen or mineral substance.— T. D. 16733 (G. A. 3321). 01. Zinc, oxide of, and pigments containing zinc but not containing 1913 '"^^^ than 5 per centum of lead, ground dry, 10 per centum ad valorem ; when ground in or mixed with oil or water, lithopone and white sul- phide of zinc, 15 per centum ad valorem. 55. Zinc, oxide of, and white pigment containing zinc, but not con- 1909 taining lead, dry, 1 cent per poiind ; ground in oil. If cents per pound ; sulfld of zinc white, or v/hite sulphide of zinc, 1\ cents per pound ; * * ♦ 57. Zinc, oxide of, and * * * pigment containing zinc, but not 1897 containing lead, dry, 1 cent per pound ; ground in oil. If cents per pound ; sulfid of zinc white, or white sulphide of zinc, li cents per pound ; * ♦ ♦ 1R94 ^'^' ^^'^^^' oxi^le of, and * ♦ * pigment containing zinc, dry or ground in oil, 1 cent per pound. 1890 ^^' ^'"^' oxide of, ' • * dry, 1^ cents per pound ; ground in oil, If cents per pound. iRRtI ^' ^i^^' oxide of, when dry, IJ cents per pound. 188^1 91. Zinc, oxide of. when ground in oil. If cents per pound. DECISIONS UNDER THE ACT OF 1897. Lithophone. — The article known as " lithophone " at and prior to the pas- sage of the act of July 24, 1897, commercially known as " sulphide of zinc white " or " white sulphide of zinc," is dutiable as such under paragraph 57 of said act at li cents per pound, and is not dutiable as a " paint or pigment containing zinc, but not containing lead," under said paragraph. Following In re Gabriel & Schall (G. A. 4707— T. D. 22217), affirmed in Gabriel & Schall V. U. S. (114 Fed. Rep., 401), and by the circuit court of appeals in Gabriel & Schall V. U. S.— T. D. 24615 (G. A. 5403). 94 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Lithophone is an article known in trade as a dry paint. It contains zinc. It does not contain lead. It is provided for under parajirapli 60 as " white l)aint coiitaininj^ zinc hut not containing load, dry, IJ cents per pound." G. A. I17;") and 1189 are herehy niodilicd.— T. D. 12070 (G. A. 1319). Oxide of Zinc Powder containing from 1.05 to 3.07 per cent of lead, duti- able as oxide of zinc, and not as white paint containing lead. — T. D. 13813 (G. A. 2007). 1913 1909 1897 1894 1890 1883 1913 1909 1897 1894 < 62. Zinc, chloride of and sulphate of, one-half cent per pound. ,-r, * * « chloride of zinc and sulphate of zinc, 1 cent per pound. 57. ♦ * * chloride of zinc and sulphate of zinc, 1 cent per pound. (Not enumerated.) (Not enumerated.) (Not enumerated.) 63. Enamel paints, and all paints, colors, pigments, stains, crayons, including charcoal crayons or fusains, .smalts, and frostings, and all ceramic and ghiss fluxes, glazes, enamels, and colors, whether crude, dry, mixed, or ground with water or oil or with solutions other than oil, not specially 'provided for in this section, 1.5 per centum ad valorem; all paints, colors, and pigments commonly known as artists' paints or colors, whether in tuhes, pans, cakes, or other forms, 20 per centum ad valorem ; all color hikes, whether dry or in pulp, not specially pro- vided for in this section, 20 per centum ad valorem. 51. * ♦ ♦ enamel paints made with varnish, 35 per centum ad valo- rem ; ♦ * *. 56. All paints, colors, pigments, stains, lakes, crayons, including char- coal crayons or fusains, smalts and frostings, whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially provided for in this section, 30 per centum ad valo- rem ; all glazes, fluxes, enamels, and colors used only in the manufacture of ceramic, enameled, and glass articles, 30 per centum ad valorem , all paints, colors, and pigments, commoidy known as artists' paints or colors, .whether in tuhes, pans, cakes, or other forms, 30 per centum ad valorem. 54. * * * other colors containing quicksilver, dry or ground in oil or water, 10 cents per pound ; when not containing quicksilver hut made of lead or containing lead, 5 cents per pound. 55. * * * white paint * * * containing lead, dry or in pulp, or ground or mixed with oil, 21 cents per pound. 57. * * * white paint * * * containing zinc, hut not containing lead, dry, 1 cent per pound ; ground in oil, IJ cents p(>r pound. 58. All paints, colors, pigments, lakes, crayons, smalts and frostings, whether crude or dry or mixed, or ground with water or oil or with solu- tions other than oil, not otherwise .specially provided for in this Act, .3raiser returned tlie silur as a pi,L,'iiieiit and tlie silur paste as a i)aint, and eacli was assessed for duty at tlie rate of 30 per cent ad valorem under paragraph 56. The decision of the collector is aifirmed.— Ab. 25086 (T. D. 31624). Vcluvine White. CoMMKUciAL Designation — I'kimknt anu Taint. — There is no trade under- standing that the terms " pigment " and " paint " are synonymous. A pigment is a basic material for the making of paint, and is never understood as applying to a mixed paint ready for application with the brusli. Knamki. Pai.nt. — Veluvine white is a tinislu'd enamel paint, made without varnish, and is therefore neither e "coloring matter extracted from annatto and containing alkali carbonate." We think the article, being adapted to the same uses as Persian-berry extract and chlorophyll, and not t)eing siu'cially provided for, is subject to the same classification with duty at the rate of 20 per cent ad valorem under section G as a noneuunierated manu- f:u'tured article.— Ab. 21248 (T. D. 29763). Cadmium Sulpliirle. — The importation may be described as a pigment or color, or as a chemical compound or salt. Its place in science and commerce, however, has apparently been fixed by its use and by its being chiefly known as a pigment or color. This designation is the more specific and it must prevail ns against one more general in kind, and without any limitation as to uSe or other quMlification. It was dutiable as assessed under paragraph 58. Fink v. IT. S. (170 U. S., 584),— Drakenfeld & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32248; (G. A. 6659) T. D. 28402 afhrmed. Collins's Oxide.— The importation can not be profitably smelted; it has been made unfit for smelting by the pulverizing treatment to which it has been sub- jected. It can not projxM-ly be considered iron ore in the sense of the relevant clause. The primary and chief use of it as it appears is to impart color to fiber boards, and it wiis dutiable as " colors or pigments " under paragraph 58. The cases relied on to the contrary dealt with iron ore in a crude state and not adapted as imported for use as a color. Drakenfeld & Co. v. U. S. (2 Ct. Cust. Appls., 512; T. D. 32248).— Collins & C<». v. U. S. (Ct. Cust. Appls.), T. D. 32356; (G. A. 6857) T. D. 29497 affirmed. Uiiwrousht Earth which is used as a color is dutiable under paragraph 58. The provision for colors is the narrower and more limited provision and must prevail over the provision for unwrouglit earth. Smith v. U. S. (93 Fed. Rep., 194) ; G. A. 1627 and G. A. 4201 cited and fc.llowed.— T. D. 23346 (G. A. 5016). Enamel or Ceramic Colors containing no quicksilver were dutiable at 5 cents the pound, under paragraph 54. — U. S. v. Marsching; U. S. v. Drakenfeld; Marsching v. U. S. ; Drakenfeld v. U. S. (Ct. Cu.st. Appls.), T. D. 31257; T. D. 30529 affirmed. Enamelette. — So-called enamelette, known also as white enamel and matt enamel, is dutiable under paragraph 57, as " white paint or pigment, containing zinc, but not containing lead, ground in oil," and not under paragraph 58 as paint "ground with solutions other than oil." — Venderiuk Co. v. U. S. (C. C), T. D. 29765; Ab. 13501 (T. D. 27729) reversed. SCHEDULE A CHEMICAL OILS AND PAINTS. 97 Enamel White Paint. — A paint calle^l variously zinc white, ripolin, and enamel white paint is held dutiable under paragraph 57 as " white paint ground in oil," rather than under paragraph 58, as " paints ground with oil or with solutions other than oil, not otherwise specially providetl for." — U. S. v. Bird (C. C. A.), T. D. 29576; T. D. 29008 (O. C.) affirmed; and T. D. 27633 (G. A. 6449) .reversed. Fnsains, or charcoal crayons, used in drawing or sketching, are dutiable at the rate of 30 per cent ad valorem under paragraph 58, and not at 35 per cent ad valorem under paragraph 97 as articles composed of carbon. G. A. 4888 (T. D. 22877) modified.— T. D. 26307 (G. A. 6021). Gold Powder, composed of gold, silver, and copper, u.sed by being mixed in a solution of gelatin and water and applied with a brush, is dutiable as a pig- ment or color at the rate of 30 per cent ad valorem, under paragraph 58. — T. D. 23140 (G. A. 4950). Gray Blue, a pigment containing ultramarine blue, but of pale blue tint and not possessing the coloring strength of ultramarine blue, is not the ultramarine blue of commerce and is not dutiable as such under paragraph 52, but as a pigment under paragraph 58.— T. D. 28294 (G. A. 6636). Lakes Containing Lead are dutiable under paragraph 54 and not under paragraph 58.— U. S. v. G. Siegle & Co. (Ct. Cu.st. Appls.), T. D. 31005; T. D. 30126 (C. C.) and Ab. 18995 (T. D. 29031) affirmed. Le\igated Iron Ore. — Oxide of iron, or hematite iron ore, which is in a powdered state resulting from a process of grinding and levigation, and which is used in the manufacture of paint and in coloring leather board, etc., is dutiable under paragraph 58, relating to colors and pigments, rather than \mder paragraph 121 as iron ore. Hill v. Francklyn (162 Fed. Rep., 880; T. D. 29074) distinguished.— T. D. 29497 (G. A. 6857). Lead Colors. — Colors not containing quicksilver but containing lead are more specifically enumerated under paragraph 54 as " colors not containing quicksilver but made of lead or containing lead " than under paragraph 58, re- lating to " colors not otherwise specially provided for." — U. S. v. Marsching (C. C), T. D. 30235; T. D. 26689 (G. A. 6144) affirmed. Sap Yellow. — The importers protested against the classification of sap yel- low as a lake under paragraph 58. Protests overruled. — Ab. 23341 (30645). Streuperlen. — So-called streuperlen. consisting of diminutive globules of glass and imitating seed pearls, are found to be commercially known as " frost- ings " and held dutiable as such under paragraph 58.— T. D. 29564 (G. A. 6869). Theatrical Grease Paints and nose paste are not dutiable as toilet prepara- tions, but are dutiable under the provisions of paragraph 58, at 30 per cent ad valorem as paints or colors.— T. D. 24246 (G. A. 5285). Tiver, in powder, not dutiable as ground chalk but as a color at 30 per cent ad valorem under paragraph 58.— T. D. 21321 (G. A. 4461). Water-Color Paints in Boxes Fitted with Brushes, the entirety being invariably and universally dealt in by the wholesale trade as " paints," are dutiable as entireties at 30 per cent ad valorem under paragraph 58, or at 35 per cent under paragraph 418, as may be, and not at the separate rates applicable to the paints and the brushes. G. A. 1558 (T. D. 13053) and G. A. 5697 (T. D. 25355) ; also Wanamaker v. Cooper (69 Fed. Rep., 465) cited ; G. A. 4371 (T. D. 22378) and G. A. 4976 (T. D. 23214) distinguished.— T. D. 26209 (G. A. 5984). 60690°— 18— VOL 1 7 98 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1894. Charlton White, a white p.iint coniiiosed of suliihate of liariuin, with a hirpe proportion of zinc sulphide and a .small pntportion of zinc oxide, is dutiable as containing zine, and not as other paints. — T. D. 16824 (G. A. 3343). Chinese AVhite. — Artists' colors in cakes, known as Chinese White, is dutiable as oxide of zinc, and not as colors, nor froo as beeswax, nor as wax. — T. D. 1(«34 (CJ. A. .S.T)3). Chrome Colors. — Chromate of zinc, a color, is dutiable under this para- graph and not under paragraph 41 as chrome yellow. — T. D. 1S139 (G. A. 3896). Colors in Tubes are dutiable under this paragraph and not according to material l»y spe<'ial designation in the color schedule. — T. D. 17384 (G. A. .3575). Crown Patent Dryer is dutiable under this paragraph and not under para- graph 52 as white paint containing lead, nor under i)aragraiib GO. — T. D. 16.539 (G. A. 3257). Oil and Water Colors in Pans and Tubes. — Paragraph 61, act of 1890. provided for "artists' colors of ail kinds, in (ubes or otherwise." The corresponding provision of the present tarifli reads, " including all colors in tubes not specially provided for." The omission of the word " otherwise " in the phrase " in tubes or otherwise " remits colors in pans to the paragraphs specially providing for materials, and we sustain the protest as to the colors in pans herein enumerated. But we believe that the term " all colors in tubes " is as comprehensive as " artists' colors of all kinds in tubes," and we hold that the limitation " not specially provided for" applies to "colors in tubes" and not generally to colors. — T. D. 16282 (G. A. 3111). DECISIONS UNDER THE ACT OF 1890. Artists' Water-Color Paints. — Wooden boxes, colored and varnished, 9J inches long and G inches wide, containing 15 cakes dry colors, sepia, India ink, crayons, cup, saucer, and brushes, dutiable as artists' water-color paints. Rembrandt color boxes (tin japanned, 6i inches long and 3 inches wide) con- taining 12 pans of soft water colors and 3 bru.shes, held dutiable at 30 per cent as artists' water-color paints. — T. D. 13214 ((J. A 1635). Cadmium Yellow is dutiable at 25 per cent as a color. — T. D. 13944 (G. A. 2049). Colors in Tubes. — Colors, including blues, chrome green, ocher, amber, and sienna of tine grades, especially prepared and jtut up in tubes for artists" use, connnercially known as artists' colors in tubes, are dutiable under this para- graph and not under paragraphs 50 to 55, 57 to 60, and 60 to 67, as colors. — Rich V. U. S. (C. C. A.), 61 Fed Rep., .501. Crocus, produced from the dross or residuum of burnt pyrites, principally used as a polishing powder, but to a considerable extent as a painter's color, is dutiable as a color and not as the dross or residuum of burnt pyrites, nor as a nonenumerated article. AfTirming T. D. 20889, G. A. 4393, and 84 Fed. Rep., 158,— Smith v. IJ. S., 93 Fed. Rep., 104. White Paint Containing Zinc. — Merchandise invoiced as zinc white found to be white paint containing zinc— T. D. 13230 (G. A. 1651). 1909 1897 < SCHEDULE A CHEMICAL OILS AND PAINTS. 99 DECISIONS UNDER THE ACT OF 18S3. Colors in Tubes. — Artists' colors, in tubes, composed of ocher and umber, but elaborately prepared for that use, dutiable under this paragraph and not at 25 per cent as colors and paints. — Thayer v. Seeberger, 31 Fed. Rep., 883. 64. Potash: Bicarbonate of, refined, and chlorate of, one-half cent per 1913 pound; chromate and bichromate of, 1 cent per pound; nitrate of, or salt- peter, refined, $7 per ton ; permanganate of, 1 cent per pound ; prussiate of, red, 2 cents per pound; yellow, li cents per pound. 60. Bichromate and chromate of potash, 2i cents per pound. (51. * * * potash, ♦ * * chlorate of, 2 cents per pound. 02. Hydriodate, * * * and iodate of potash, 25 cents per pound. 63. Nitrate of potash, or saltpeter, refined, one-half of 1 cent per pound. 64. Prussiate of potash, red, 8 cents per pound ; yellow, 4 cents per pound ; * * • Potash : 62. Bichromate and chromate of, 3 cents per pound. 63. Chlorate of, 2} cents per pound. 64. Hydriodate, * * * .^nd iodate of, 25 cents per pound. 65. Nitrate of, or saltpeter, refined, one-half cent per pound. 66. Prussiate of, red, 8 cents per pound ; yellow, 4 cents per pound. Potash : 54. Bichromate and chromate of, 25 per centum ad valorem. 1894 i ^'^" Hydriodate, * * * and iodate of, 25 cents per pound. 56. Nitrate of, or saltpeter, refined, one-half of 1 cent per pound. 57. Prussiate of, red or yellow, 25 per centum ad valorem. 595. * * * chlorate of potash * * *. (Free.) 69. Bichromate and chromate of, 3 cents per pound. 71. Hydriodate, * * * and iodate of, 50 cents per pound. 72. Nitrate of, or saltpeter, refined, 1 cent per pound. 73. Prussiate of, red, 10 cents per pound ; yellow, 5 cents per pound. 685. * * * chlorate of potash * * * (Free.) 48. Chromate of potash, 3 cents per pound. 49. Bichromate of potash, 3 cents per pound. Potash : 64. Chlorate of, 3 cents per pound. 65. Hydriodate, * * * and iodate of, 50 cents per pound. 66. Prussiate of, red, 10 cents per pound. 67. Prussiate of, yellow, 5 cents per pound. 69. Nitrate of, or refined saltpeter, 1^ cents per pound. DECISIONS UNDER THE ACT OF 1890. Bicarbonate of Potash is a chemical salt.-- T. D 11189 (G. A. 548). 65. Salts and all other compounds and mixtures of which bismuth, 1913 gold, platinum, rhodium, silver, or tin constitute the element of chief value, 10 per centum ad valorem. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Silver Chlorides. — Upon the testimony of commercial witnesses it is held that the term " sweepings " as used in paragraph 565, act of 1913, includes not only so- called buffings broken off in the manufacture of silver articles, but also silver 1890 1883 < 100 DIGEST OF CUSTOMS DECISIONS. chlorides which come off as waste in manufacturing processes and which can not be usetl commercially except for the reclamation of the silver therein, paragraph Gf). providing for salts of silver, being limited to salts of silver used commercially or chemically as such.— T. D. 3G924 (G. A. 8009). DECISIONS UNDER THE ACT OF 1909. Silver Chloride. — Merchandise described as silver chloride and classified as a chemical compound, under paragraph 3, was claimed to be tree of duty under paragraph (543 as sweepings of silver. I'rotest overruled. T. D. 27849 fol- lowed.— Ab. 23784 (T. D. 30828). DECISIONS UNDER THE ACT OF 1897. Tetrachloride of Tin, while admittedly a chemical coniiK»und, was not duti- able as such under tarilT act of 1897, and being, as appears from a preponder- ance of the testimony in this case, lac spirits, it was, as such, free of duty under that act. — Consolidated Color & Chemical Co. v. U. S. (Ct. Cust. Appls.), T, D. 31944; (G. A. 7016) T. D. 30584 reversed. DECISIONS UNDER THE ACT OF 1890. Subnitrate of Bismuth was assessed for duty, as a medicinal preparation, under paragraph 75. Appellants claim that it is exempt from duty under para- graph 506 as bismuth. The subnitrate of bismuth is a salt produced by the action of nitric acid upon bismuth. This process has converted the metal bisnmth into a medicinal prepa- ration.— T. D. 11227 (G. A. 586). 1913 1909 1897 1894 66. Soaps: Perfumed toilet soaps, 30 per centum nd valorem; medici- nal soaps, 20 per centum ad valorem; cast lie soap, and uriperfumed toilet soap, 10 per centum ad vah^rein ; all other soaps and soap powder not specially provided for in this section, 5 per centum ad valorem. 69. Castile soap, IJ fents per pound; medicinal or medicated soaps, 20 cents per pound ; fancy or perfumecl toilet soaps, 50 per centum ad valorem ; all other soaps not specially provided for in this section, 20 per centum ad valorem. 72. Castile soap, li cents per pound ; fancy, perfumed, and all descrip- tions of toilet soaj). including so-called medicinal or medicated soaps, 15 cents per pound ; all other soaps not specially provided for in this Act, 20 per centum ad valorem. 63. Castile soap, 20 per centum ad valorem ; fancy, perfumed, and all descriptions of toilet and medicinal or medicated soap, 35 per centum ad valorem; all other soaps not specially provided for in this Act, 10 per centum ad valorem. 79. Soap : Castile soap, IJ cents per pound ; fancy, perfumed, and all 1890 descriptions of toilet soap, 15 cents per pounil ; all other soai)s not spe- cially j»rovided for in this Act, 20 per centum ad valorem. 8. Soap, hard and soft, all which are not otherwise specially enunier- iitcd or provided for in this Act, and castile soap, 20 per centum ad 1883 i valorem. 9. Fancy, perfumed, and all descriptions of toilet soap, 15 cents per . pound. DECISIONS UNDER THE ACT OF 1913. Medicinal Soap. — Unperfumed soap containing carbolic acid was held prop- erly classified as medicinal .soap under paragraph 66, Park v. U. S. (66 Fed., 731) and G. A. 3320 (T. D. 16732) followed.— Ab. 37688. SCHEDULE A CHEMICAL OILS AND PAINTS. 101 DECISIONS UNDER THE ACT OF 1909. Pears' Unscented Soap.— Where there are irreconcilable differences in the testimony as to the use of the term " fancy soap " in commerce, It can not be said to have a commercial meaning that is definite, uniform, and general ; but since the importation in question consists of cakes of soap, oval in form, trans- lucent, attractive in appearance, agreeable in odor, and appealing to a fastidious taste, it is properly to be regarded as a fancy toilet soap, and was dutiable as such under paragraph 69, and this regardless of whether or not it was per- fumed.— Downing & Co. V. U. S. (Ct. Cust. Appls.), T. D. 31530; (G. A. 7050) T. D. 30761 affirmed. Scouring Soap. — Soap specially prepared for use by automobile chauffeurs to remove grease from the hands was found not to be toilet soap, but dutiable as " all other soaps not specially provided for," under paragraph 69. — Ab. 33871 (T. D. 33795). Soap Containing Alcohol. — The merchandise under protest is described on the invoice as " soap." The appraiser reports it to be an alcoholic solution of potash and fatty acids, not made with castor oil. We find, from an examination of the evidence, the merchandise to be a chem- ical mixture, alcoholic, not soap, and hold it dutiable as assessed. — Ab. 25953 (T. D. 31720). Soap containing salts. — Soap dealt in as a medicinal soap, and containing among its component ingredients natural salts having medicinal and curative properties, is dutiable under the provision in paragraph 69 for medicinal or medicated soaps, and not as fancy or perfumed toilet soap under the same paragraph. An affidavit containing facts not procurable in any other manner, although not the best evidence, is entitled to consideration. — T. D. 30864 (G. A. 7081). Tetrapol Soap. — ^The question is not one of commercial designation ; it is simply whether the presence of 17 per cent in volume of alcohol in the mixture serves to make the classification of the merchandise as a soap improper. "Soap " is not limited in common understanding to solid combinations, but has been broadened in meaning to include substances liquid in form. The merchandise was properly held dutiable not as a chemical mixture, but as " other soaps not specially provided for " under paragraph 69. — U. S. v. Farbenfabriken of Elber- feld Co. (Ct. Cust. Appls.), T. D. 32911; (G. A. Ab. 28692) T. D. 32560 affirmed. DECISIONS UNDER THE ACT OF 1897. Benzine Soap, an article composed of soap mixed with benzole, which is not soluble in water but is soluble in benzine or gasoline, and which is used in solution with them for cleansing silk and other delicate fabrics, found to be not an alizarin assistant but a soap.— T. D. 25912 (G. A. 5883). Carbolic Soap imported in iron drums in the condition of a brown stiff paste, and intended and adapted for use as an insecticide, germicide, disin- fectant, and antiseptic in spraying trees, flowers, and plants, and externally on the human and animal body, which consists of potash and soda soap combined with carbolic acid, is dutiable at 15 cents per pound as medicated soap under paragraph 72.— T. D. 22589 (G. A. 4799). Sacarbolate, a liquid soap used for cleaning and disinfecting cars, refriger- ators, and lavatories, and not used on the human body, is not a medicinal soap. Sacarbolate is dutiable at the rate of 20 per cent ad valorem under the provi- sions of paragraph 72 as soap not specially provided for. Park v. U. S. (66 Fed. Rep., 731), G. A. 2056 (T. D. 13951), G. A. 2616 (T. D. 15039), cited 102 DIGEST OF CUSTOMS DECISIONS. and followed; G. A. 4726 (T. D. 22302), G. A. 4799 (T. D. 225S9). and G. A. 8320 (T. D. 16732) cited.— T. D. 249U1 (G. A. 5531). Shaving Cream. — It appears tlie article is imported in pliable tubes and is known as Atkinson's jjlycerin sliavin;; cream. It is clearly shown by the evidence that the merchandise is soap used for toilet purposes.— Ab. 19240 (T. D. 29119). Crown Harness Soap and " rroi)ert's saddle soap" held to be dutiable at 20 i)er cent ad valorem under paragraph 72 as soap not specially provided for. — T. D. 25495 (G. A. 5753). Soap Imitating; Fruits. — F"ancy soap in the form of artificial fruit dutiable as .soap at 15 cents per pound under paragraph 72. — T. D. 199S5 (G. A. 4250). Tetrapol, a couibin.ation of sulphoneted castor oil, olive oil, tetrachloride, and water, which is neither practically nor commercially an alizarin assistant, but is used as a dry cleaning soap, is dutiable as " soaps not specially provided for," under paragraph 72, rather than as " alizarin assistant," under para- graph 32.— T. D. 29724 (G. A. 6902). DECISIONS UNDER THE ACT OF 1894. Common Olive Soap is dutiable as castile soap and not as soap not specially provided for.— T. D. 16407 (G. A. 3196). Dried Sulphorioinoleatc of Soda. — The merchandise is soap. It is not oleate of soda or alizarine assistant. As soap is specially provided for, classification as alizarine assistant can not be made by similitude.— T. D. 16978 (G. A. 3406). Lifebuoy Soap. — The soap is not given or applied to the person as a remedy or curative, and in that .sense may not be medicinal ; but it is an article imbued or treated with a medicine or with a drug having medicinal properties, and we find that it is a medicinal soap.— T. D. 107.32 (G. A. 3320). Pure Oil Soap, commercially known as mill soap, is dutiable as soap not specially provided for, and not as castile soap. — T. D. 1040S (G. A. 3197). Sapo Viridis is a medicinal soap.— T. D. 10908 (G. A. 3396). DECISIONS UNDER THE ACT OF 1890. Bains Savonneux, a powdered soap, is dutiable as a toilet preparation. — T. D. 13561 (G. A. 1833). Rlue-Mottled Castile Soap. — A hard white soap, mottled with blue, in bars, of a fine oily texture, held dutiable as castile soap. — T. D. 13560 (G. A. 1832). Calvert's Medical Soap, containing 20 per cent of carbolic acid, is dutiable under the last clause of this paragraph and not as a toilet soap, nor under paragraph 77, 1890.— Park v. U. S. (C. C), 66 Fed. Rep., 731. Sapona Delia Regina, a yellowish colored soap having a delicate perfume, held to be dutiable as toilet soap and not as .soap not specially pi'ovided for. — T. D. 13951 (G. A. 2056). 7. Soda: Benzoate of, 5 cents per pound; chlorate of, and nitrite of, one-lialf cent per iM>und; bicarbonate of, or supercarbonate of, or saleratus, and other alkalies containing 50 iier centum or mon; of bicar- bonate of soda; hydrate of, or caustic; phosphate of; hyposulphite of; 1913 sulphid of, and sulphite of, one-fourtli cent per pound; chromate and bichromate of, and yellow prussiate of, three-fourths cent per pound ; borate of, or borax refined ; crystal carbonate of, monohydrate, and sesquicarbonate of; sal soda, and soda crystals, one-eighth cent per pound ; and sulphate of soda crystallized, or Glauber salts, $1 per ton. SCHEDULE A — CHEMICAL OILS AND PAINTS. 103 11. Borax, 2 cents per pound ; * * *, 70. Bicarbonate of soda, or supercarbonate of soda, or saleratus, and other alkalies containing 50 per centum or more of bicarbonate of soda, five-eigliths of 1 cent per pound. 71. Bichromate and chromate of soda. If cents per pound. 72. Crystal carbonate of soda, or concentrated soda crystals, or mono- hydrate, or sesquicarbonate of soda, one-fourth of 1 cent per pound; chlorate of soda, li cents per pound. 1909 \ 73. Hydrate of, or caustic soda, one-half of 1 cent per pound ; nit'ite of soda and yellow prussiate of soda, 2 cents per pound ; sulphide of soda containing not more than 35 per centum of sulphide of soda, and hypo- sulphite of soda, three-eighths of 1 cent per pound ; sulphide of soda, con- centrated, or containing more than 35 per centum of sult)hide of soda, three-fourths of 1 cent per pound. 74. Sal soda, or soda crystals, not concentrated, one-sixth of 1 cent per pound. 77. Sulphate of soda, * * * $1 per ton. 11. Borax, 5 cents per pound; * * *. Soda : 73. Bicarbonate of soda, or .supercarbonate of soda, or saleratus, and other alkalies containing 50 per centum or more of bicarbonate of soda, three-fourths of 1 cent per pound. 74. Bichromate and chromate of soda, 2 cents per pound. 75. Crystal carbonate of soda, or concentrated soda crystals, or mono- 1897 { hydrate, or sesquicarbonate of soda, three-tenths of 1 cent per pound ; chlorate of soda, 2 cents per pound. 76. Hydrate of, or caustic soda, three-fourths of 1 cent per pound ; nitrite of soda, 2i cents per pound; hyposulphite and sulphide of .soda, one-half of 1 cent per pound. 77. Sal soda, or soda crystals, not concentrated, two-tenths of 1 cent per pound. 80. Sulphate of .soda, * * * $1.25 per ton. 10. * * * Refined borax, 2 cents per pound. Soda : 64. Bicarbonate of soda, or supercarbonate of soda, of saleratus, one- half cent per pound. 1894 { 65. Hydrate of, or caustic soda, one-half of 1 cent per pound. 66. Bichromate and chromate of, 25 per centum ad valorem. 67. Sal soda, or soda crystals, one-eighth of 1 cent per pound ♦ * *. 621. Soda, * * * chlorate of. (Free.) 622. Sulphate of soda, * * * (Free.) 14. * * * refined borax, 5 cents per pound. Soda: 80. Bicarbonate of soda, or supercarbonate of soda, or saleratus, 1 cent per pound. SI. Hydrate of, or caustic soda, 1 cent per pound. 83. Sal soda, or soda crystals, * * * one-fourth of 1 cent per pound. 85. Sulphate of soda, * * * $1.25 per ton. 709. Soda, * * * chlorate of. (Free.) 42. Refined borax, 5 cents per pound. Soda : 72. Soda, sal, or soda crystals, one-fourth of 1 cent per pound. 1883 73. Bicarbonate of, or supercarbonate of, and saleratus, calcined or pearl ash, Ih cents per pound. 74. Hydrate or caustic, 1 cent per pound. 75. Sulphate, * * * and Glauber's salt, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Insecticide. — Caustic soda, certain insecticide dutiable as, at the rate of three-fourths of 1 cent per pound under paragraph 76. — T. D. 21322 (G. A. 4462). Sulfate of Sodium. — The merchandise, which was invoiced as Karlsbader Salz crist, was held dutiable as sulfate of sodium under paragraph 80, as claimed by the importers.— Ab. 13581 (T. D. 27734). 1890 < 104 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1S94. Hyposulphite of Soda is dutiable as a cbetuical salt and not as soda crystal— T. D. ir)7t>G (G. A. 2SS7). Sulphite of Soda, a fheniical salt distinct from sulphate of soda, is dutiable under this paragraph ami not free under paragraph 622. — T. D. 1800G (G. A. 3850). DECISIONS UNDER THE ACT OF 1890. Sodium Carbonate is a highly i)urified sal soda or soda crystals. — T. D. 1 2698 (G. A. 1347) ; T. D. 13701 (G. A. 1939). Washing Soda is dutiable as soda ash.— T. D. 12530 (G. A. 1214). DECISIONS UNDER THE ACT OF 1883. Bichromate of Soda as a nonenunierated article on account of its similitude to biclironiale of potash. — Mason i\ Robertson (29 Fed. Rep., 684) ; Biddle v. Hartranft (29 Fed. Rep., 90) ; reversed in 139 U. S., 624, where it is held to be a chemical compound. Nitrite of Soda is a chemical salt.— T. D. 11558 (G. A. 733). Prussiate of Soda is a chemical compound or salt. — T. D. 11354 (G. A. 637). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Caustic Soda was assessed at 15 per cent as a nonenumerated article under section 1 of the act of ISIarch 3, 18.^7. The importer claimed that it was dutiable at 4 per cent under Schedule il of the act of .July 30, 1846 (9 Stat.. 42), as amended by this section, as most nearly re.sembling soda ash. Verdict for the importer. — Gamble v. Mason, 9 Fed. Cas.. 1140. 68. Sponges: Trimmed or unti-iiiimod but not advanced in value by chemical proces.ses, 10 per centum ad valorem ; bleached sponges and iqio sponges advanced in value by processes involving chemical operations, manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. 79. Sponges, 20 per centum ad valorem ; manufactures of sponges, or 1909 of which sponge is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem. 82. Sponges, 20 per centum ad valorem ; manufactures of sponges, or 1897 of which sponge is the component material of chief value, not specially provided for in this Act, 40 per centum ad valorem. 1894 09. Sponges, * * * 10 per centum ad valorem. 1890 86. Sponges, 20 per centum ad valorem. 1883 10. Sponges, 20 per centum ad valorem. DECISIONS UNDER THE ACT OP 1897. American Fisheries. — Sponges taken by vessels enrolled or licensed under United States laws, free as products of American fisheries under paragraph 626, tariff act of 1897.— Dept. Order (T. D. 26550). ^a-io ^^' Talcum, ground talc, steatite, and French chalk, cut, powdered, washed, or pulverized, 15 per centum ad valorem. 1909 13. * * * French chalk, 1 cent per pound ; * * ♦ 1897 13. * • * French chalk, 1 cent per pound. ♦ * * SCHEDULE A CHEMICi 1894 11. Cliiilk. * * * FreiH'h. * 1890 16. Chalk, * * * French, * 1883 4G. * * * French chalk, * ^L OILS AND PAINTS. 105 * * 20 per centum ;ul valorem. * * 1 cent per pound ; * * * * * 20 iier centum ad valorem. DECISIONS UNDER ACT OF 1913. Talcum Powder. — Powdered talc, to which a small quantity of boric acid has been added, the use and purpose of which are as a toilet preparation for appli- cation to the skin, is dutiable according to that use under paragraph 48, and not as ground talc under paragraph 69. — Roger & Gallet et al. v. U. S. (Ct. Cust. Appls.), T. D. 36424; (G. A. 7800) T. D. 35844 affirmed. DECISIONS UNDER THE ACT OF 1909. Powdered Talc is a substance in itself, not a material made up of a mineral substance; and having a proper regard for the rule that language employed in an act is presumed to have been used in accordance with the construction which has been given it by a long-continued practice of an administrative de- partment or by a court, powdered talc may not be deemed French chalk and dutiable as such, but it is dutiable as a manufactured article iinder paragraph 480.— Salomon v. U. S. (Ct. Cust. Appls.), T. D. 31635; (G. A. 7128) T. D. 31088 reversed. Sawed Talc. — Talc and French chalk are not treated in the decisions as being the same substance. Under these decisions the classification of talc is a question of fact rather than of law, the classification to be determined by the evidence in the particular ease. The evidence here on review would make it appear there are two varieties of talc, one crystalline and the other massive — • that is, French chalk — and that these commercially are different articles with dif- ferent uses. The talc of the importation at the port of New York had been sawed to a form and size convenient for the economical manufacture of gas burners and electric insulators, and being a mineral advanced in value and condition was dutiable at 20 per cent ad valorem as articles partly manufactured and not pro- vided for under section 6, tariff act of 1897, and paragraph 480, tariff act of 1909. There was no evidence to support the protest of the American Lava Co., and the collector's finding is sustained. — American Lava Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 33169; (G. A. Abs. 29484 and 29500) T. D. 32760 reversed as to part, affirmed as to part. DECISIONS UNDER THE ACT OF 1897. French Chalk. — Talc in irregular pieces used as pencils in marking on iron, which was shown to be the same as French chalk. Held to be dutiable under paragraph 13 as French chalk.— T. D. 28425 (G. A. 6665). Ground Talc. — Articles composed of mineral substances must be of definite form — Ground talc dutiable at 20 per cent ad valorem as an luienumerated manufactured article under section 6.— T. D. 19628 (G. A. 4210) ; affirmed (C. C. A.). Note T. D. 22887. Sawed Talc. — Talc sawed into cubes for use in making gas burners and insu- lators, the sawing being not merely to remove foreign matter and to put the material in shape for transportation, ^but to put it into certain desired dimen- sions, has been advanced in value and condition, and is therefore excluded from paragraphs 519 and 614, relating to crude chalk and to minerals not advanced in value or condition. 106 DIGEST OF CUSTOMS DECISIONS. Talc in the form of cubes, which is user ornamented in any manner, 60 per centum ad valorem; if plain white and without superadded ornamenta- tion of any kind, 55 per centum ad valorem. 9G. All other * * * earthen, stone, and crockery ware, and manu- factures thereof, or of which the same is the component material of chief value, by whatever name known, not specially provided for in this Act, if painted, tinted, stained, enameled, printed, gilded, or otherwise deco- rated or ornamented in any manner, (JO per centum ad valorem ; if not ornamented or decorated, 55 per centum ad valorem. si. * * * earthen, stone, and crockery ware, including plaques, orna- ments, toys, charms, vases, and statuettes, white, not changed in condi- tion by superadded ornamentation or decoration, ;iU per centum ad valorem. 85. * * * earthen, stone, and crockery ware, including plaques, orna- ments, toys, charms, vases, and statuettes, painted, tinted, enameled, print(Ml, gilded, or otherwise decorated in any manner, 35 per centum ad valorem. 100. * * * earthen, stone, and crockery ware, including plaques, ornaments, toys, charms, vases, and statuettes, painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in any manner, (it) per centum ad valorem; if plain white, and not ornamented or decorated in any manner, 55 per centum ad valorem. 101. All other * * * earthen, stone, and crockery ware, and manu- factures of the same, by whatsoever designation or name known in the trade, * * * not specially provided for in this Act, if ornamented or decorated in any manner, GO per centum ad valorem ; if not ornamented or decorated, 55 per centum ad valorem. 125. * * * earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuett(>s, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, 60 per centum ad valorem. 127. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not specially enumer- , ated or provided for in this Act, 55 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Vitrified Hotel AVare. — Vitrified earthenware, semiporcelain earthenware, and vitrified hotel ware, being in a greater or less degree absorbent, are dutiable under paragraph 79.— Dept. Order (T. D. 34332). DECISIONS UNDER THE ACT OF 1909. Carmelite Ware. The importation is of earthenware cooking utensils known as carmelite ware and these are in the shape of bowls. The bowls have had imposed on them a thin white layer of vitreous glass, forming a smooth, hard coating that differs in color and character from the body on which it is laid and so constituting a new surface. These articles are enameled ; they are recognized in the trade as enameled, and as such they were properly dutiable under paragraph 93. They were in fact assessed erroneously at a lower rate than the proper rate, and accordingly, as the appellants are not in a position to complain, the decision of the board is aflir mod.— Frank v. U. S. (Ct. Cust. Appls.), T. D. 31033 (G. A. Ab. 24234) ; T. D. 31103 affirmed. Paragraph 93 of the Tariff Act of 1909 Construed. — The omission of the word "otherwise" preceding the words "ornamented or decorated" in para- graph 93 changes the rule laid down in Koscherak v. United States (98 Fed. SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 121 Rep., 596), and all wares enumerated in this paragraph, if "painted, tinted, stained, enameled, gilded, or printed," come within its provisions, whether the painting, tinting, staining, enameling, gilding, or printing constitutes a decora- tion or ornamentation or not. " Plain White, Plain Brown." — The words " plain white, plain brown " .in paragraph 93, held to mean that the ware must be either all plain white or all plain brown. Enameled. — So-called carmelite ware, a brown earthenware the outside of which is covered with a transparent glaze or enamel and the inside of which is covered with a white glaze or enamel, leaving the completed article brown on the outside and white on the inside, is " enameled " within the meaning of that word as used in paragraph 93.— T. D. 30543 (G. A. 7009). Ice Tanks. — The merchandise was described as so-called ice tanks made of china or earthen ware, having a white glaze on the inside and a brown glaze on the outside. Paragraph 92 more specifically applies to this merchandise than paragraph 93, and the protest covers the claim under paragraph 92. The provision in paragraph 92 is for yellow earthenware " coated with white or transparent vitreous glaze." This covers all yellow earthenware coated with white or transparent vitreous glaze that has no other ornamentation or decoration than white or vitreous glaze, and this specifically describes the goods here. — Langley V. U. S. (Ct. Cust. Appls.), T. D. 34102; (G. A. Ab. 33311) T. D. 33677 and (Ab. 33447) T. D. 33709 reversed. Satsuma Ware manufactured in Japan, composed of plain earthenware, glazed, was held properly classified as enameled earthenware under paragraph 93, and not dutiable as plain white or plain brown earthenware (par. 94), as claimed.— G. A. 7009 (T. D. 30543), Abstract 29543 (T. D. 32767), and Frank v. United States (2 Ct. Cust. Appls., 85; T. D. 31633) followed.— Ab. 36240 (T. D. 34677). DECISIONS UNDER THE ACT OF 1897. Carmelite Ware. — So-called carmelite ware, consisting of- earthen cooking ware of a dark-brown color, some of the articles having a white lining and some not lined, are dutiable as earthenware " not ornamented or decorated," under paragraph 96, rather than as " common * * * brown * * * earthenware * * * not decorated in any manner," under paragraph 94. — Thurnaur v. U. S. (CO.), T. D. 29014; T. D. 27327 (G. A. 6359) affirmed. Decorated Earthenware. — Earthenware jardinieres having a glaze of but a single color are " decorated " within the meaning of paragraph 96, and may reasonably be concluded to be " stained " also within the meaning of the same paragraph, although the stain is in the glaze and not in the substructure. — U. S. V. Straus (C. C), T. D. 29648; Ab. 17024 (T. D. 28448) reversed. Stoneware and Metal Exhausters. — The exhausters are composed of stone- ware and iron, stoneware being the component material of chief value. The iron couplings and screws that connect the stoneware parts are, however, substan- tial and material constituents of the machines, and this fact is sufficient to bring them within the terms of paragraph 193. They were dutiable under that paragraph.— U. S. v. Didier-March Co. (Ct. Cust. Appls.), T. D. 32198; (G. A. Ab. 26371) T. D. 31832 reversed. Decorated Earthenware Scale Plates. — White earthenware scale plates, upon which is imprinted an elaborate trade -mark design in black, representing the Western Hemisphere of the globe, having traced thereon the outlines of continents, principal rivers, parallels of latitude and longitude, names of 122 DIGEST OF CUSTOMS DECISIONS. oceans, etc.. the uhole encirrlcd l»y :i scioll and sliadcd to produce a perspec- tive, held to be ciirthenware decorated or ornamented within the meaning of paragraph 95, and dutiable at GO per cent ad valorem rather than at 55 per cent ad valorem as being "plain white without superadded ornamentation of any kind," under said paragrapli, or " not ornamented or decorated," under para- graph 96. Koscherak v. U. S. (98 Fed. Uep., 596) followed. In re Borgfeldt (G. A. 4073) ; U. S. r. Borgfeldt (suit 2757), decided .January 6, 1900, without opinion; In re Masson (G. A. 4675) distinguished.— T. D. 22562 (G. A. 4787). Sarreftuemines Earthenware, which is of a superior quality, is not " com- mon " yellow earthenware under paragraph 94, but is dutiable under paragraph 96, relating to earthenware not specially provided for. As to the expression " conmion yellow earthenware," in paragraph 96, Held that the word " common " is not a commercial designation, but is a descriptive term.— U. S. v. Reugger (C. C), T. D. 29393; Ab. 15576 (T. D. 28223) rever.sed. DECISIONS UNDER THE ACT OF 1894. Monogram, a Decoration. — Plain white earthenware marked with a mono- gram dulial)le as earthenware, decorated.— T. D. 18402 (G. A. 3959). DECISIONS UNDER THE ACT OF 1890. Indian Rlack Teapots composed of earthenware colored black and glazed, dutiable as decorated.— T. D. 13066 (G. A. 1571). Plain Terra-Cotta Ware. — Certain statuettes, vases, medallions, jars, cases, 93, and not dutiable as plain white or plain brown earthenware (par 94), as per cent.— T. D. 14932 (G. A. 2561). DECISIONS UNDER THE ACT OF 1883. Earthenware. — Plates and mugs decorated with pictures and with the let- ters of the alphabet, and intended for children, known in trade as A B C plates and mugs, are dutiable as decorated earthenware and not as toys. — Maddeck v. Magone, 152 U. S., 368. 80. China and porcelain wares composed of a vitrified nonabsorbent body which when broken shows a vitrified or vitreous, or semivltrlfied or .semlvltreous fracture, and all bisque and parlan wares, including clock cases with or without movements, plauqes, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware, if i)laln white, or plain 1913 brown, not painted, colori'd, tinted, stained, enameled, gilded, i)rinted, or ornamented or decorated in any manner; and manufactures in chief value of such ware not specially provided for in this section, 50 per centum ad valorem ; if painted, colorcMl, tinted, stained, enameled, gilded, printed, or ornamented or ortatioii of china cups and saucers, the cups being decorated and the saucers plain, was assessed as entireties under paragraph 93. It was claimed that the s;uioei'.s should have been asseessd as plain white china. Protest overruled.— Ab. 33335 (T. D. 33695). Insulators for Spark Plugs. — There appears to be no real conflict between the record in the Kraemer case, Abstract 30481 (T. D. 32943), and the testi- mony in U. S. V. Morris European & American Express Co. (1 Ct. Cust. Appls., 300; T. D. 81356). The sample in the i)resent case was stipulated as the same with that in the two named cases. Proof that an article is talc does not dis- prove the collector's return that the article is porcelain ; and no satisfactory disproof of return in this case having been made, its correctness stands unim- peached.— Herz v. U. S. (Ct. Cust. Appls.), T. D. 35192; (G. A. Ab. 35775) T. D. 34521 aflirmed. Porcelain and Eailhenvvare Crucibles. — Porcelain is a highly finished translucent pottery, usually glazed, wiiile earthenware is a cruder and inferior product. They are both earthenware, it is true, but the statute distinguishes them, and under the statute these crucibles of porcelain are not earthenware. They were dutiable under paragraph 94. — Sargent Co. v. U. S. (Ct. Cust. Appls.), T. D. 338S0; (G. A. Ab. 31833) T. D. 33304 affirmed. Pyrometer Tubes. Marquaedt-Masse.— The importer claims the merchandise is made of Mar- quardt-Masse. This term is not in common use and no authority is given that sheds any light on the question of what Marquardt-Masse is, of what it is composed, or how made. The record shows no chemical analysis of the tubes in controversy. The importer's contention is that the tubes were not dutiable under para- graph 94, but paragraph 95. The burden is on him of establishing both these claims. Under the evidence if it were assumed the first contention is sound there is no proof of the other. — Stegemann, jr., v. U. S. (Ct. Cust. Appls.), T. D. 34935; (G. A. Ab. 34606) T. D. 34127 affirmed. Porcelain Pyrometer Tubes. — One witness testified that the articles are porcelain pyrometer tubes, and a previous decision of the board upon the rate of assessment was submitted at the hearing. The record in the former case was not put in evidence. No other witness w^as examined, and no sample of the merchandise was introduced in evidence or retained by the appraiser. There was a failure to sustain the protest, and the collector's assessment must stand as correct. U. S. v. Herrmann (145 Fed., 843) and Vandegrift v. U. S. (3 .Ct. Cust. Appls., 219; T. D. 32535) distinguished.— U. S. v. Eytinge & Co. (Ct. Cust. Appls.), T. D. 33486; (G. A. Ab. 31312) T. D. 33194 reversed. Spark-Plug Porcelains, which were assessed for duty as plain white porce- lain under paragraph 94, are claimed to be dutiable under paragraph 141, which provides for automobiles and finished parts thereof. The testimony shows that the articles in question are not finished parts of an automobile, but that it requires the addition to them of five or six pieces to make an automobile spark plug. Protest overruled. — Ab. 25661 (T. D. 31624). Printed Spark Plugs. " Enamel " Defined. — " Enameled " as employed in paragraph 94 has the limited meaning which it appears always to have borne in ceramics; that is SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 125 to say, an opaque or colored semivitrified coating applied to the surface of pot- tery either as a decoration or for a utilitarian purpose. Enameled and Printed Spark Plugs. — The merchandise of the importation could be classed as enameled only by an expert, for the true nature of its finish is unapparent to the eye of a layman. However, the contention is made that the merchandise is " printed china." The testimony to the effect that the word " Rajah," appearing on the goods, was put there to protect a registered trade-mark, or that the word " Rajah " was a trade-mark at all, is too weak, vague, and uncertain to overcome the presumption of correctness attaching to the collector's decision. The spark plugs were properly held dutiable as "printed china."— Richard & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32469; (G. A. Ab. 26244) T. D. 31804 affirmed. "Rajah" Porcelain Spark Plugs, — Neither the tarift' act nor the trade- mark statute contains any express provision according to which the employ- ment of " Rajah " printed on a porcelain spark plug can be taken to fix an exemption in favor of such a ware as against similar ware printed with similar names in common use. The spark plugs are dutiable as assessed under para- graph 93.— Richard & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33533; (G. A. Ab. 30328) T. D. 32905 affirmed. DECISIONS UNDER THE ACT OF 1897. White Porcelain Bottle Stoppers, upon which are printed the name, mono- gram, and place of business of the user, etc., are dutiable at the rate of 55 per cent ad valorem under paragraph 95 as being " plain white and without superadded ornamentation of any kind," and not at 60 per cent ad valorem, under the same paragraph, as " printed * * * or otherwise decorated or ornamented in any manner," within the meaning of said paragraph. U. S. v. Borgfeldt (suit 2757), decided January 6, 1900. in the circuit for the southern district of New York by Wheeler, J. (T. D. 21991), and Koscherack v. U. S. (98 Fed. Rep., 596), followed. In re Borgfeldt (G. A. 4073) affirmed.— T. D. 22081 (G. A. 4675). Brown China. — White china does not become decorated merely by adding a color for utilitarian purposes; and cooking and serving dishes which are white, with the exception of an irregular brown coloring on the sloping undersides, put on to conceal smoke and finger marks, are dutiable under paragraph 95, as " china * * * not ornamented or decorated," and not under paragraph 95 as "china * * * decorated."— Thurnauer v. U. S. (C. C. A.), T. D. 28689; T. D. 27857 (C. C.) reversed; Ab. 6309 (T. D. 26338) affirmed. China Clock Cases decorated or ornamented in any manner, whether im- ported separately or containing ordinary metal clock movements, are dutiable under paragraph 95 at 60 per cent ad valorem, and the metal movements or works of such clocks are separately dutiable as parts of clocks not otherwise provided for at 40 per cent ad valorem under paragraph 191. — T. D. 20103 (G. A. 4279). Decorated China Lamps. — Paragraph 95 embraces within its provisions only such articles as are composed wholly of china, porcelain, parian, bisque, tarthen, stone, or crockery ware. All articles composed in chief value of these materials, not otherwise specially provided for, are embraced within the pro- visions of paragraph 96. Where an article composed of china has in it an insignificant quantity of some other material that material may be treated as negligible when it does not perform an essential function in the construction of the article; but where the article in question could not be fashioned into the form in which it is im- 126 DIGEST OF CUSTOMS DECISIONS, ported without the use of the other material then it must be regarded in fixing the classification. White china lamps of elaborate and ornamental desifrns. the various parts of which designs were molded separately and assembled in the clay before the com- pleted articles were fired, held to come within the meaning of the words " other- wise decoratatl or ornamented" as usessed, and flint and lime glass bottles holdinfj; more than one pint, and demijohns and carboys, covered or uncovered, wlietlier filled or unfilled and whether their contents be dutiahle or free, and other molded or pressed f^reen and colored and lQa± "'"' '"■ 1'""^ bottle ^'lassware, not specially provided for in this Actj threc-foui-ths of 1 cent per pound; and vials, holding not more than one pint and not less than on(>-quarter of a pint, li cents per pound; if lioldinf; less than one-fourth of a pint, 40 cents per gross ; all other plain green and colored, molded or pressed, and flint lime and glassware, 40 per centum ad valorem. 103. Green, and colored, molded or pressed, and flint, and lime glass bottles, holding more than one pint, and demijohns, and carboys (cov- ered or uiicovcrcil), and other molded or pressed green and colored and Hint or lime bottle glassware, n(»t specially provided for in this Act, 1 cent per pound. Green, and colored, molded or pressed, and flint, and lime glass bottles, and vials holding not more than one pint and not less than one-quarter of a pint, lA cents per pound ; if holding less than one- fourth of a pint, no cents per gross. 104. All articles enumerated in the preceding paragraph, if fllknl, and not otherwise provided for in this Act, and the contents are subject to an ad valorem rate of duty, or to a rate of duty based upon the value, the value of such bottles, vials, or other ves.sels shall be added to the value of the contents for the ascertainment of the dutiable value of the latter; but if filled, and not otherwise i>rovided for in this act, and the contents are not subject to an ad valorem rate of duty, or to rate of duty,based on the value, or are free of duty, such bottles, vials, or other vessels shall pay, in addition to the duty, if any, on their contents, the rates of duty prescribed in the preceding paragraph: Provided, That no article manufactured from glass described in the preceding paragraph .shall pay a less rate of duty than 40 per centum ad valorem, 133. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not .specially enumerated or provided for in this act, 1 cent per pound ; if fllled, and not otherwise in this act provided for, said articles shall pay .30 per centum ad valorem in addition to the duty on the contents. 134. Flint and lime glass bottles and vials, and other plain, molded, or pres.sed flint or lime glassware, not specially enumerated or provided for in this Act, 40 per centum ad valorem ; if filled, and not otlierwise in this act provided for, said articles sliall pay, exclusive of contents, 40 per centum ad valorem in addition to the duty on the contents. 136. All glass bottles and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty charge- able on the contents, as if not filled, except as in this Act otherwise , specially provided for. DECISIONS UNDER THE ACT OF 1913. Nonrefillable IJottles dutiable at the rate of 30 per cent ad valorem under paragraph 83 on the value of the bottles, including the value of the nonrefillable device.— Dept. Order (T. D. 35839). Whisky bottles, having permanently attached to their necks a device made of earthenware, cork, and metal, which prevents their being refilled, do not come within the rule laid down in Hayes v. United States (1.50 Fed., 63; T. D. 27806), but are dutiable as entireties. Accordingly, the collector's assessment under paragraph 83 is correct.— T. D. 36839 (G. A. 7994). DECISIONS UNDER THE ACT OF 1909. Blown-Glass Bottles. — The provision in paragraph 97 for plain green or colored flint, lime, or lead glass bottles is more specific than paragraph 98, and such bottles which are suitable for use and are of the character ordinarily 1883 < SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 137 employed as containers for the holding or transportation of merchandise should be assessed with duty at the rate of 40 per cent ad valorem under paragraph 97 of the tariff act.— Dept. Order (T. D. 32728). Bottles and Jars Containing ad Valorem Merchandise. — Paragraph 97 and subsection 18 of section 28 are in pari materia and are to be construed together. The parenthetical clause of paragraph 97 operates to except the bottles there described, leaving these for assessment at the same rate with their contents, under the provisions and in the mode pointed out by subsection 18. So to construe the named provisions gives what appears to have been the intended effect of the language employed and avoids, too, a double assessment. U. S. V. Hensel (106 Fed. Rep., 70) distinguished.— U. S. v. Conkey & Co. et al. (Ct. Oust. Appls.), T. D. 32564; (G. A. 7294) T. D. 31986 affirmed. Dropping Bottles composed of flint glass blown in a mold, having glass stoppers ground to fit the necks of the bottles, which, when properly adjusted, make the bottles air-tight, in which stoppers there are two grooves correspond- ing with two grooves on the inner surface of the neck of each bottle, the word " ether " appearing on the side of each bottle, which, as well as the grooves, was produced in molding, are not dutiable as " bottles, printed " under para- graph 98, but are dutiable as " molded or pressed and flint, lime, or lead glass bottles suitable for use as and of the character ordinarily employed as con- tainers for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations," under paragraph 97. — T. D. 31969 (G. A. 7292). Glass Bottle Stoppers. — These stoppers do not fit the bottles with which they were imported on the same invoice, as they must be fitted with a cork ring of a size suitable to closely fit the neck of the bottle. The conclusion is inevitable that if the stopper is prepared for use in a par- ticular bottle, or for any bottle, in the condition in which imported, the bottle and stopper would be considered an entirety ; but if the stopper was not manu- factured for the use of any particular bottle, but to be used in connection with another article, then it is not part of the bottle, and would not be so consid- ered.— Ab. 37348. DECISIONS UNDER THE ACT OF 1897. Bottle Charges. Filled Bottles. — The provision for " bottles filled," in paragraph 99, does not include accessories to the bottles, such as corks, capsules, labels, wiring, and en- velopes, and the cost of such item should not be included in the dutiable value of the bottle, but should be attributed to their contents. DuTiABiLiTY OF CHARGES. — The charges on goods in bottles should be included in the dutiable value of the contents of the bottles, where such contents are subject to an ad valorem rate; but if the contents are subject to a specific duty or are free of duty such charges are not dutiable. — T. D. 28713 (G. A. 6714). In construing paragraphs 40 and 99, respectively, providing for " olive oil in bottles " and for " glass bottles filled," HeJd that the corks, capsules, labels, envelopes, packing cases, and all other dutiable items are incident to the oil rather than to the bottles, and that their cost should not be included in the dutiable value of the latter, either entirely or by apportionment according to the value of the bottles and their contents. The imposition of an ad valorem duty on " filled bottles," by paragraph 99, does not require that such bottles should be subjected to section 19, customs 138 DIGEST OF CUSTOMS DECISIONS. luliuinistrative act of 1890, prescribing tliat tlic dutiable value of imported merchandise siiall include the cost of the coverings arid of other expenses inci- dent to preparing it for exportation. Ordinarily containers, coverings, and i)aclcing charges of goods sul)ject to a specilic duty arc not tlutiable unless, as with regard to bottles, it is otherwise expressly provided by act of Congress.— Hayes v. U. S. (C. C. A.), T. D. 27806; T. D. 27GGG (C. C.) and Ab. 111G9 (T. D. 27331) reversed. Bottles Containing Ancliovies and Extract of Meat. — Paragraph 258 re- lating to " anchovies in bottles," and paragraph 27G, relating to extract of meat and providing that " the dutiable weight of the fluid extract of meat shall not include the weight of the package in which the same is imported," are not to be construed as removing bottles containing the merchandise enumerated in said paragraphs from the provision in paragraph 99 for " bottles filled or un- filled, not otherwise specially provided for, and whether their contents be dutiable or free."— Smith v. U. S. (C. C. A.), T. D. 25136; 124 Fed. Rep., 291. nnirmed. Empty Chianti Wine Bottles in the form of Florence flasks, fitted with a wicker covering surrounding the bulbous part of the bottle, are dutiable at 40 per cent ad valorem under paragraph 99, and not at 45 per cent as manufactures in chief value of glass, under paragraph 112.— T. D. 26033 (G. A. 5921). Filled Glass Carboys in Baskets. — In construing the provision in para- graph 99, for glass carboys, " covered or uncovered," Ileld that covered carboys are such as are covered with canvas, wickerwork, or other material, in such manner as to be practically inseparable from the glass container ; also, where merchandise is imported in large carboys packed in straw in a basket having a lid attached, this basket being placed in a larger basket ; that the car- boy so packed constitutes by itself an uncovered carboy within the meaning of said paragraph 99, and that the packing (straw and baskets) should be treated and held dutiable as usual coverings in the maimer prescribed in sec- tion 19, customs administrative act of June 10, 1890.— T. D. 24706 (G. A. 5436). Glass Bottles Containing Merchandise Dutiable at Ad Valorem Rates. — The proviso in paragraph 99, qualifies the whole paragraph, including the paren- thetical exception with reference to bottles containing merchandise subject to ad valorem rates of duty, etc. Accordingly, glass bottles containing merchandise subject to ad valorem rates of duty less than 40 per cent are, by virtue of said proviso, dutiable at 40 per cent ad valorem. In re Vignier (G. A. 4055) and U. S. V. Hensel (suit 2902, reversing 99 Fed. Rep., 2.59) followed. In re Thom- sen's Sons (G. A. 4011) overruled.— T. D. 22768 (G. A. 4858). Glass Bottles Containing Merchandise Subject to Compound Rates of Duty. — Held that the provision in paragraph 99, that glass bottles which " contain merchandi.se subject * * * to a rate of duty based in whole or in part upon the value thereof * * * shall be dutiable at the rate appli- cable to their contents," is not to be construed as meaning that the bottles shall be dutiable at the compound rates applied to their contents, but only at the ad valorem rate to which the contents are liable, subject, however, to the proviso in said paragraph 99 " that none of the above articles shall pay a less rate of duty than 40 per centum ad valorem."— T. D. 22621 (G. A. 4812). Glass Jars Fitted With Stoppers. — Glass jars, cylindrical in shape and without contraction at the mouth, fitted with stoppers ground only with the object of rendering them suitable for their intended purpose of use as soppers for such jars, are dutiable at the rate of 40 per cent ad valorem under para- graph 99, and not at 60 per cent ad valorem under paragraph 100. G. A. 5587 (T. D. 25019) distinguished.— T. D. 27558 (G. A. 6418). SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 139 Old Bottles are not entitled to free entry as junk, but are dutiable as bot- tles. Carberry v. U. S. (116 Fed. Rep., 773, affirming G. A. 4697) followed.— T. D. 24046 (G. A. 5223). Opal-Glass Bottles.— i/e?(f that the provision in paragraph 100 for " por- celain opal and other blown glassware," relates only to articles known as blown glassware, and that pressed opal-glass bottles are dutiable under paragraph 99, relating to " molded or pressed * * * bottles."— T. D. 29248 (G. A. 6799). Woulflf Bottles, or flasks (both terms interchangeably applying to the same article), are dutiable at the appropriate rate under paragraph 99. G. A. 3463 (T. D. 17082) and Eimer v. U. S. (99 Fed. Rep., 423) cited; Eimer v. U. S. (126 Fed. Rep., 439; T. D. 25112) distinguished.— T. D. 27584 (G. A. 6429). DECISIONS UNDER THE ACT OF 1894. Bottles with Contents Dutiable at Ad Valorem Rates. — Bottles of a ca- pacity not greater than 1 pint, filled witli merchandise subject to ad valorem rates of duty, imported under the tariff act of 1894, are not subject to any duty, either as bottles, vials, etc., under paragraph 88, or as coverings under section 19, customs administrative act of June 10, 1890. Merck v. U. S. (99 Fed. Rep., 432), U. S. V. Nicholls (186 U. S., 298; 22 Sup. Ct. Rep., 918), and U. S. v. Austin (121 Fed. Rep., 729) followed; In re Merck, G. A. 3656 (T. D. 17565), reversed; In re Palmer, G. A. 3062 (T. D. 16098), and In re Gourd, G. A. 3653 (T. D. 17562), overruled.— T. D. 24551 (G. A. 5371). Bottles holding more than 1 pint of merchandise subject to an ad valorem duty are not themselves subject to duty. Bottles holding not more than 1 pint of free goods and goods subject to a specific duty are free. — Merck v. U. S. (C. C), 99 Fed. Rep., 432; T. D. 17565 (G. A. 3656) rversed. Bottles and bottle-shaped receptacles holding less than a pint, used by chemists for their operations and not as mere containers, are dutiable as bottle glassware and not as other glassware. — Eimer v. U. S. (C. C), 99 Fed. Rep., 423; T. D. 17082 (G. A. 3463) reversed. Bottles coming within this paragraph are subject to separate duty thereunder, though imported filled with champagne, dutiable at a fixed rate per dozen under paragraph 243. Reversing 84 Fed. Rep., 156, and sustaining the Board of Gen- eral Appraisers.— U. S. v. De Luze (C. C. A.), 95 Fed. Rep., 971. Glass Soda Bottles holding less than 1 pint, and which constitute the usual and necessary coverings of soda water imported therein, are not dutiable under this act. The provision that fixes duties on glass bottles, " whether filled or unfilled and whether their contents are dutiable or free," applies only to the articles previously enumerated in the subdivision in which this clause is found, namely, bottles holding more than 1 pint, and demijohns and carboys. 84 Fed. Rep., 153, affirmed.— U. S. v. Ross (C C. A.), 91 Fed. Rep., 108. Empty Pint Wine Bottles, commercially known as " hock bottles," are dutiable at 40 per cent under the final clause of this paragraph and not under the second clause at 1^ cents per pound. Reversing 75 Fed. Rep., 2. — Grace v. Collector of Customs (C. C. A.), 79 Fed. Rep., 315. Chemical Glassware (Bottle Glassware and Etched and Engraved Glass- ware). — Chemical glassware consisting of bottle-shaped receptacles whether or not of a capacity of more than 1 pint, were, under the tariff act of 1894, dutiable at three-fourths of 1 cent per pound as " bottle glassware," under para- graph 88, and not at 40 per cent ad valorem as " other glassware," under the same paragraph. Other chemical utensils and apparatus which have been subjected to etching and engraving not substantial in extent or sufficient to amount to decoration 140 DIGEST OF CUSTOMS DECISIONS. or ornament, but done simply for purposes of utility, were not dutiable at 40 per cent ad valorem under tlie provision in paragraph 90 of said act, for " ves- sels or articles of glass when engraved, etched, or otherwise ornamented or decorated," but at 35 per cent ad valorem under paragraph 102 as " manu- factures of glass, not specially provided for." Eimer v. U. S. (99 Fed. Kep., 423) and Koscherak v. U. S. (98 id., 596; 39 C. C. A., 166) followed, reversing In re Eimer (G. A. 3463).— T. D. 22687 (G. A. 4828). Filled filass Rottles.— Bottles containing champagne, if holding more than 1 pint, are duliuble at three-fourths of 1 cent per pound under paragraph 88. U. S. V. de Luze (C. C. A., second circuit), decided November 15, 1898, followed. Likewise as to bottles of the same capacity, filled with other merchandise duti- able at specific rates, or with merchandise free of duty. Rottles holding not more than 1 pint and not less than one-fourth of 1 pint, when filled as above, if usual and necessary coverings, are exempt from duty. U. S. v. Ross (C. C. A., second circuit), decided December 7, 1898; U. S. v. Leggett (66 Fed. Rep., 300), and Grace v. Collector (79 id., 315, 24 C. C. A., 606) followed.— T. D. 20658 (G. A. 4349). Siphon Bottles. — Brandt glass siphon bottles intended for holding gas- charged waters, having etched thereon merely a name and address with the words " this siphon not to be sold," all inclosed in rectangular lines, are dutiable as plain bottles and not as decorated or ornamented. Reversing 91 Fed. Rep., 524.— Koscherak v. U. S. (C. C. A.), 98 Fed. Rep., 596. DECISIONS UNDER THE ACT OF 1890. Bottles and Demijohns. — Empty bottles and demijohns are not dutiable at 1 cent and 1^ cents per pound, according to size under paragraph 103, when such duties would amount to less than 40 per cent, but at 40 per cent under this proviso. — Marine v. Packham, 52 Fed. Rep., 579. Glassware, — The provision of paragraph 104 that certain glassware shall not pay a less duty than 40 per cent can not be applied on appeal when the record does not show that the duty imposed is less than that rate. Flint-glass bottles molded and holding more than 1 pint are dutiable under paragraph 103 and not under paragraph 105. 55 Fed. Rep., 476, affirmed. — Smith V. Mihalovitch (C. C. A.), 01 Fed. Rep., 399. Siphon Bottles. — Empty siphon bottles are dutiable at 40 per cent and not under paragraph 103 at 1 cent per pound.— T. D. 15239 (G. A. 2732). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Bottles. — Ale and beer imported in bottles is dutiable at 35 cents per gallon^, and a further duty of 30 per cent is imposed on the bottles. — Schmidt v. Badger, 107 U. S., 85; Merritt v. Park, 108 U. S., 109. Bottles containing natural mineral water are subject to a duty of 30 per cent, although mineral water is free. — Merritt v. Stephani, 108 U. S., 106. 84. Glass bottles, decanters, and all articles of every description com- posed wholly or in chief value of glass, ornamented or decorated in any manner, or cut, engraved, painted, decorated, ornamented, colored, stained, silvered, gilded, etched, sand blasted, frosted, or printed in any manner, or ground (except such grinding as is necessary for fitting 1913 stoppers or for purposes other than ornamentation), and all articles of every description, including bottles and bottle glassware, composed wholly or in chief value of glass blown either in a mold of otherwise; all of the foregoing, not specially provided for in this section, filled or unfilled, and whether their contents be dutiable or free, 45 per centum ad valorem : Provided, That for the purposes of this Act, bot- tles with cut-glass stoppers shall, with the stoppers, be deemed entireties. 1909 1897 1894 SCHEDULE B EAETHS, EARTHENWARE, AND GLASSWARE. 141 98. Glass bottles, decanters, and all articles of every description com- posed wholly or in chief value of glass, ornamented or decorated in any manner, or cut, engraved, painted, decorated, ornamented, colored, stained, silvered, gilded, etched, sand blasted, frosted, or printed in any manner, or ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), and all articles of every description, including bottles and bottle glassware, composed wholly or in chief value of glass blown either in a mold or otherwise ; all of the foregoing, not specially provided for in this section, filled or unfilled, and whether their contents be dutiable or free, 60 per centum ad valorem : Provided, That for the purposes of this Act, bottles with cut glass stoppers shall, with the stoppers, be deemed entireties. 100. Glass bottles, decanters, or other vessels or articles of glass, cut, engraved, painted, colored, stained, silvered, gilded, etched, frosted, printed in any manner or otherwise ornamented, decorated, or ground (except such grinding as is necessary for fitting stoppers), and any articles of which such glass is the component material of chief value, and porcelain, opal, and other blown glassware; all the foregoing, filled or unfilled, and whether their contents be dutiable or free, 60 per centum ad valorem. 89. All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including plate glass silvered, or looking-glass plates, 40 per centum ad valorem. 90. All glass bottles, decanters, or other vessels or articles of glass, when cut, engraved, painted, colored, printed, stained, etched, or other- wise ornamented or decorated, except such as have ground necks and stoppers only, not specially provided for in this Act, including porcelain or opal glassware, 40 per centum ad valorem : Provided, That if such articles shall be imported filled, the same shall pay duty, in addition to any duty chargeable upon the contents as if not filled, unless other- wise specially provided for in this Act. 106. All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including plate glass silvered, or looking-glass plates, 60 per centum ad valorem. 107. Chemical glassware for use in laboratory, and not otherwise specially provided for in this Act, 45 per centum ad valorem. 108. Thin blown glass, blown with or without a mold, including glass chimneys * * * not specially provided for in this Act, 60 per centum ad valorem. 109. Heavy blown glass, blown with or without a mold, not cut or decorated, finished or unfinished, 60 per centum ad valorem. 110. Porcelain or opal glassware, 60 per centum ad valorem . 111. All cut, engraved, painted, or otherwise ornamented or decorated glass bottles, decanters, or other vessels of glass shall, if filled, pay duty in addition to any duty chargeable on the contents, as if not filled, unless otherwise specially provided for in this Act. 135. Articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate glass silvered, or looking-glass plates, 45 per centum ad valorem. 136. All glass bottles and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this Act other- wise specially provided for. 148. Porcelain and Bohemian glass, chemical glassware, painted glass- ware, stained glass, * * * not specially enumerated or provided for in this Act, 45 per centum ad valorem. DECISIONS UNDER THE ACT OP 1913. Glass signs made of cylinder glass, sand blasted and colored, their edges ground, bearing the word " exit " stenciled by sand blasting or etched with acid, ready for use, are too far. advanced or processed to life dutiable as glass under paragraphs 85 and 90. They are dutiable as glass articles, colored and 1890 1883 < 142 DIGEST OF CUSTOMS DECISIONS. sand blasted, paragraph 84.— U. S. v. Bache & Co. (Ct. Oust. Appls.), T. D. 37011 ; Ab. 39495 reversed. Ornamented and Decorated Glassware. — Table glassware, vases, etc., which, wlien pressed in a luohl, wore ornamented so as to give the appearance of cut glass, dutiable at the rate of 45 per cent ad valorem under the provision of paragraph 84 for articles of every description composed wholly or in chief value of glass, ornamented or decorated in any manner. — Dept. Order (T. D. 35167). DECISIONS UNDER THE ACT OF 1909. Barometer Scale. — The sample in evidence consists of a barometer scale made of a flat piece of opal glass about 3 by 6J inches in dimensions, having black lines or letters painted or etched thereon, forming a graduated scale from which the variations of the barometer are taken. We find that the merchandise is completed articles composed of glass which has been etched, painted, or printed, and hold that such merchandise is more specifically provided for in paragraph 98 than in paragraphs 99 and 104. — Ab. 29557 (T. D. 32767). Blown Glass.— Glass tubing in long lengths, classified as blown under para- graph 98, was claimed to be drawn, dutiable as manufactures of glass (par. 109). Protests overruled.— Ab. 37550. This board, in G. A. 6533 (T. D. 27884), held that blown-glass tubing identical in character with that now in dispute was dutiable at 45 per cent ad valorem under paragraph 112 of the tariff act of 1897 as material intended to be made into glassware. Under the terms of the present act, we hold that this class of merchandise is dutiable at 60 per cent ad valorem under paragraph 98. — Ab. 23466 (T. D. 30691). Chemical Glassware. Glass Blown in a Mold. — The general rule is that an excepting clause relates to what immediately precedes it, and that it will be so construed unless the legislature has clearly manifested a contrary intent, and there is in paragraph 98 no indication of intent to apply the exception to what follows as well as to what goes before it. The given articles of glass blown in a mold were dutiable under that paragraph. Colored Glass Funnels. — In said paragraph 98 it was intended to declare that if an article otherwise within the paragraph was susceptible of use as a container, no difference should be made in its assessment whether unfilled or filled, as importetl, with contents dutiable or free. Stern v. U. S. (105 Fed.. 9,37) ; Dingelstedt v. U. S. (91 Fed., 112) distinguished.— Scientific Supply Im- porting Co. V. U. S. (Ct. Cust. Appls.), T. D. 34094; (G. A. 7436) T. D. 33216 afiirmed. Flint glass bottles and jars suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise are dutiable at the appropriate rates under paragraph 97, and not at 60 per cent ad valorem under paragraph 98. Boxes or dishes composed of glass blown in a mold and ground for purposes of utility are dutiable at 60 per cent ad valorem under paragraph 98, irre- spective of whether or not the grinding thereon costs more than the glass articles before being ground. — G. A. 7192 (T. D. 31427). Glass bottles blown In a mold with stoppers or covers ground for fitting, de- signed for use in chemical or other operations,- are dutiable at 60 per cent ad valorem under paragraph 98. SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 143 Trays composed of glass blown in a mold, having covers composed of plate glass which has been ground for the purpose of fitting, the covers after gi-inding being more valuable than the blown-glass trays, are dutiable at 45 per cent ad valorem as " manufactures of glass " under paragraph 109. — T. D. 33216 (G. A. 7436) ; affirmed by T. D. 34094 (Ct. Cust. Appls.). Clinical Thermometers composed either in chief value of blown glass or of glass that has been subjected to one or more of the processes enumerated in paragraph 98 are dutiable under said paragraph. All articles of every description composed wholly or in chief value of glass to which any of the processes specified in paragraph 98 has been applied are dutiable under that paragraph, irrespective of whether the articles are or- namented or decorated thereby or are merely so treated for purposes of utility.— T. D. 30759 (G. A. 7057). Colored Glass Insulators. — So far as we know, there are but three distinct ways in which glass can be colored. It may be colored by mixing the pigment with the vitreous material while the latter is in a melted or semiliquul condi- tion, in which case the color pervades the whole substance of the glass. It may be colored by staining, in which event the coloring matter is burned into the hardened surface but does not permeate the entire substance of the glass. It may be colored by painting or printing — that is, by simply spreading or imposing the colors on the surface in such a way that they do not become an integral part of the glass. With this as the state of the art of coloring glass it would appear, therefore, that if any effect whatever is to be given to that part of the tariff act which provides for " rticles of glass, colored," it must be held to cover articles the gla.ss of which is colored while in a fused or molten conddition ; or, to put it in another way, if all pot-colored glass is to be excluded from the paragraph, then, as a corollary to that proposition, it must be held that the provision therein for " articles of glass, colored," is superfluous. The goods in controversy are small hemispherical glass insulators, to the glass of which in a melted state an amber color has been given by mixing appropriate coloring matter. From its terms and its legislative history, para- graph 98 must be taken to cover all articles of colored glass not otherwise specifically provided for, and the colored glass insulators here are dutiable as assessed under that paragraph. — U. S. v. Wakem «& McLaughlin (Ct. Cust. Appls.), T. D. 32170; (G. A. 7220) T. D. 31586 reversed. Electrochemistry Apparatus. — Apparatus used for experiments in electro- chemistry, composed in chief value of glass that has been blown in a mold or otherwise, is dutiable at the rate of 60 per cent ad valorem under paragraph 98.— T. D. 31299 (G. A. 7170). Gauge Glasses produced by a process of blowing and drawing are dutiable as " all articles of every description composed wholly or in chief value of glass, blown either in a mold or otherwise," at 60 per cent ad valorem under para- graph 98. The terms " composed wholly or in chief value of glass blown either in a mold or otherwise " being descriptive, it is immaterial whether merchandise described thereby is or is not included within a commercial term.--T. D. 32882 (G. A. 7399). Geissler Tubes which are manufactured from blown-glass tubing manipu- lated by hand into the required form are dutiable as "all articles of every de- scription composed wholly or in chief value of glass blo^vn either in a mold or otherwise," under paragraph 98, rather than as manufactures of glass under paragraph 109.— T. D. 32344 (G. A. 7343), 144 DIGEST OF CUSTOMS DECISIONS. Glass Bottles, Printed. — Bottles with nn inscrirition placed thereon by the use of a plaster mold and a gelatinous substance held dutiable under para- graph 98 as glass bottles printed in any manner at 60 per cent ad valorem. — T. D. 33589 (G. A. 7475). Glass Mosaics. — These goods have been so far advanced beyond the condi- tion of a mere raw material that they have not only received a distinctive name, but a special definite form that commits them to a specific ultimate use and apparently renders them commercially unfit for anything else. The lan- guage of paragraph 98 is broad enough to cover articles of glass other than those denominatively provided for, and these glass mosaics were dutiable under that paragraph.— U. S. v. Foscato (Ct. Cust. Appls.), T. D. 35251; (G. A. Ab. 36.586) T. D. 34789 reversed. Glass Paper Weights. — Paper weights of colored glass, ground to a polislied surface, having an advertisement on the back of an ornamental nature, were held properly classified as glass articles, ornamented, under paragraph 98. G. A. 5911 (T. D. 26010) followed.— Ab. 37493. Glass Pens, with pen and handle made in one piece, dutiable as articles in chief value of blown glass at the rate of 60 per cent ad valorem under para- graph 98.— Dept. Order (T. D. 33621). Glass Photo Baths. — A receptacle 2 by 6 by 10 inches, with open top and no api)arent provision for covering, used by photographers as a bath for sensitized photographers' plates, does not fall within the provision for jars in paragraph 97, as the term "jars," as there employed, is expressly restricted to such as are ordinarily employed as containers for the holding or transportation of mer- chandise. No evidence liaving been offered to impeach the finding of the appraiser that the article in question is blown glass, the assessment under paragraph 98 as blown glass must control. — Gallagher «& Ascher v. U. S. (Ct. Cust. Appls.), T. D. 35924 ; G. A. Ab. 37372 afiirmed. Molded Glass Rods colored in the pot held specially provided for under paragraph 98 as articles of glass, colored, and not dutiable as glass or manufac- tures thereof under paragraph 109.— T. D. 34602 (G. A. 7580). Sign Plates 12 inches long by 3 inches wide and three-eighths of an inch thick, made of plate glass, polished, with beveled edges, drilled with a hole at each end, classified as ground-glass articles under paragraph 98, were claimed dutiable as polished plate glass (pars. 102 and 104). Protest overruled, the board holding the merchandise in question to be completed articles, whereas paragraphs 102 and 104 apply to plate glass itself or the raw material. — Ab. 37234. Silvered Blown-Glass Reflectors, claimed silvered for utilitarian purposes only, held dutiable under paragraph 98. and not under paragraph 109. Ab. 21957 (T. D. 30048) distinguished; G. A. 7031 (T. D. 30665), and Ab. 25466 (T. D. 31543) followed.— T. D. 34351 (G. A. 7550). Sounding-Machine Tubes of blown glass, coated on the interior with a chemical film, packed in tin ca.ses containing 10 such tubes, do not in combina- tion with the tin coverings constitute entireties dutiable as manufactures of metal, at 45 per cent ad valorem under paragraph 199. The tubes are dutiable at 00 per cent ad valorem under paragraph 98 as articles in chief value of blown glass, to the value of which must be added the cost of the metal coverings as provided in section 28, subsection 18 ; it being immaterial for tariff purposes that the value of the covering may be greater than that of the merchandise contained therein.— T. D. 31674 (G. A. 7234). SCHEDULE B— EARTHS, EARTHENWARE, AND GLASSWARE. 145 Stem Glassware. — The question at issue was whether the stem or the bowl of the imported glassware constitutes value in chief of the merchandise. The relative values were not shown by the testimony. And as there was no proof actually before the board upon which a conclusion could be rested that molded and not blown glass was the component material of chief value, the knowledge of the board itself could not support its conclusion. — U. S. V. Burley & Tyrrell Co. (Ct. Oust. Appls.), T. D. 34938; (G. A. Ab. 35264) T. D. 34321 reversed. This glassware is composed of blown bowls with molded stems and feet. There was no evidence by which a finding could be made of the value of the blown bowl or that of the moled stem and foot when these first took on the character of blown or molded glass; and the finding of the collector that blown glass was the component material of chief value was unimpeached. — U. S. v. Gredelue (Ct. Cust. Appls.), T. D. 34476; (G. A. 7519) T. D. 34023 reversed. Syringes of Blown Glass. — Labor is not a material, and in connection with the assessment of duties can not be treated as a component part of imported merchandise. It is merely an element that must be considered only so far as it alTects the value of the particular material to which it has been applied. Unfinished syringes, consisting solely of barrels and plungers made from blown-glass tubing, are dutiable under the provision of paragraph 98 for " arti- cles composed wholly or in chief value of glass blown either in a mold or other- wise," and not under paragraph 109 as " manufactures of glass." — T. D. 31427 (G. A. 7192). Thermo Jars. — These articles consist of double jars, one inserted in the other, and are constructed in the same manner as thermo bottles. The .iars are silvered for purpo.ses of utility, and duty was assessed thereon at 60 per cent ad valorem under paragraph 98 as articles of glass, silvered. So held. — Ab. 25466 (T. D. 31543). Thermos Bottle Cylinders. — Articles of blown glass in an unfinished con- dition, intended for use in the manufacture of thermos bottles, are not dutiable as manufactures of glass or in part of metal under paragraph 109 or 199, respectively, nor as bottles under paragraph 97, but are dutiable imder para- graph 98 as articles composed wholly or in chief value of glass blown. — T. D. 30665 (G. A. 7031). Thermos Bottles of Blown Glass. — It is not shown that the goods consist of the ordinary articles recognized as containers for holding or transporting merchandise. They are a product which, while still known as bottles, and while blown, are in a class by themselves, and. so far as the record discloses, fall without the provisions of paragraph 97, and within those of paragraph 98, there being an entire absence of proof to overcome the presumption arising in favor of the action of the collector. — Stegemann, jr., et al. v. U. S. (Ct. Cust. Appls.), T. D. 33220; (G. A. Ab. 29129) T. D. 32681, and (G. A. Ab. 29345) T. D. 32735 affirmed. Tintometer Standards. — We find the merchandise to be articles composed wholly or in chief value of glass, colored, and hold that it is dutiable at 60 per cent ad valorem under paragraph 98.— Ab. 25492 (T. D. 31568). Trick Ink Bottles, consisting of a small blown-glass bottle and an irregu- larly shaped piece of black colored metal dutiable at the rate of 60 per cent ad valorem under paragraph 98, as articles in chief value of blown glass. — Dept. Order (T. D. 33638). 60690°— 18— VOL 1 10 146 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Ampulla. — They were classified under paragraph 99 as bottles or vials com- posed of molded or pressed glass, and held to be dutiable as blown glassware (par. IW).— Ab. 2<;.j37 (T. D. 31SG6). Artificial Eyes for Horses, composed of glass, artistically colored by hand and severally fitted with two pieces of soft wire by means of which the eye is secured in position, are dutiable at the rate of 60 per cent ad valorem under paragraph 100, and not at 45 per cent ad valorem under paragraph 112. G. A. 5471 (T. D. 24799), affirmed in Hoehn v. U. S. (T. D. 26947), followed.— T. D. 26993 (G. A. 6261). Blown-Glass Articles Not Containers. — Paragraph 100 is not limited to articles of blown glass capable of being filled ; and lamp chimneys, globes, shades, and other articles composed wholly of blown glass are dutiable under said paragraph. G. A. 5794 (T. D. 25598) and Hempstead v. U. S. (158 Fed. Rep., 584; T. D. 28638) followed.— T. D. 29328 (G. A. 6824). Blown-Glass Tubes. — Tubes of blown glass, which, after importation, are sold to manufacturers to be cut to fit siphon bottles, held dutiable as manu- factures of glass under paragraph 112, and not as blown glassware under para- graph 100. U. S. V. Fensterer (84 Fed., 148), U. S. v. Hinsberger (94 Fed., 645). U. S. V. Durand (137 Fed., 3S2 ; T. D. 26123), and G. A. 6533 (T. D. 27884) followed.— T. D. 34277 (G. A. 7542). Blown-Glass Blanks, which are produced by blowing glass into a mold and breaking off the surplus portion and which are incomplete, being suitable only to be placed in the hands of glass cutters to be finished, are not dutiable as " blown glassware " under paragraph 100, but under the provision in para- graph 12 for " all glass or manufacture of glass." — U. S. v. Durand (C. C. A.), T. D. 26123; T. D. 24951 (C. C.) affirmed. Blown Glassware (Gauge Glasses). — The term "blown glassware," as used in paragraph 100, has no technical or commercial signification differing from its ordinary meaning, as understood by glassmakers and popularly, and simply means glassware created by the process of blowing, as distinguished from that of pressing, and includes all kinds of articles made of glass which have been produced in this manner. Gauge glasses, made by the process of glass blowing, and not to be further manipulated by glassmakers, but which are in their completed condition and ready for use, are " blown glassware," and dutiable as such under paragraph 100, and not under paragraph 112 as manufactures of glass not specially pro- vided for. Rogers v. U. S. (115 Fed. Rep., 2.33; C. C. A., 121 id., 546) fol- lowed; U. S. V. Louis Hinsberger Cut Glass Co. (94 id., 645) distinguished. — T. D. 24534 (G. A. 5364). Bottles AVith Cut-Glass Stoppers. — Bottles, made of glass, plain, blown, or molded, designed to be subsequently fitted with cut-glass stojipers, are not dutiable as articles apart from the glass stoppers imported with them ; the bottles and the cut-glass stoppers are dutiable as entireties as cut-glass bottles under paragraph 100.— Park & Tilford v. U. S. (Ct. Cust. Appls.), T. D. 31006; T. D. 30123 (C. C.) and (G. A. 6794) T. D. 29192 affirmed. Bottles With Ground-Glass Stoppers. — Bottles containing merchandise, the stoppers of which have been ground more than is necessary for fitting them in the bottles, are dutiable at 60 per cent ad valorem under paragraph 100 as ground-glass bottles and not under paragraph 99 as bottles. Utard v. U. S. (T. D. 25115), affirming 124 Fed. Rep., 997, and In re Utard, G. A. 4769 (T. D. 22503).— T. D. 25192 (G. A. 5638). SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 147 Chemical Flasks. — Thin blown-glass flasks designed for use in chemical laboratories are dutiable under paragraph 100 as " blown glassware " rather than under paragraph 99 as " bottles." The bottle paragraph (No. 88) of the tariff act of 1894 contained a provision for " bottle glassware " which was held to cover bottle-shaped receptacles, such as blown-glass chemical flasks, but which was omitted from the tariff act of 1897, while a provision (par. 1(X)) for "blown glassware" was inserted in the latter act. Held that it was intended that blown-glass flasks should no longer be grouped with bottles, but should be included in the larger group of " blown glassware."— Eimer v. U. S. (C. C. A.), T. D. 29601; T. D. 29162 (C. C.) and Ab. 15582 (T. D. 28223) affirmed. Chemical Glassware. Articles Blown in Mold. — The provision in paragraph 100 for " blown glass- ware " is not limited to articles blown free-handed, but includes also those blown in a mold. Articles of Blown Glass and Other Material. — The provision in paragraph 100 for " blown glassware " does not include articles composed in chief value of blown glass, but in part of other glass or material. Such ware is dutiable as manufactures of glass under paragraph 112. Grinding for Utility. — The provision in paragraph 100 for " articles of glass, ornamented, decorated, or ground (except such grinding as is necessary for fitting .stoppers)," is not limited to articles in which the grinding is done for ornamental or decorative purposes, but includes plain goods ground for utility purposes only.— U. S. v. Heil Chemical Co. (C. C. A.), T. D. 30492; T. D. 29205 (C. C.) and Ab. 9355 (T. D. 26923) reversed in part. Colored Glass Bottles, Decorated. — Colored glass bottles, having on their sides a figure of a basket filled with flowers, are ornamented or decorated within the meaning of paragraph 100, and are not, under paragraph 99, plain colored glass bottles.— T. D. 23790 (G. A. 5158). Cut-Glass Thermometers. — Held that cut-glass thermometers the cutting on which is not shown to be of such a character as to ornament or decorate the thermometers are not dutiable under paragraph 100, relating to " articles of glass, cut, or otherwise ornamented, decorated," etc., but under paragraph 112 as manufactures of glass, not specially provided for. — U. S. v. Hesse; U. S. v. R. Hoehn Co. (O. C), T. D. 26398; Ab. 2273 (T. D. 25482) affirmed. Decorated Siphon Bottles. — Glass siphon bottles, etched with a representa- tion of a man's head and shoulders, surrounded by a band and advertising inscription, held dutiable at 60 per cent ad valorem under paragraph 100, providing for " glass bottles etched or otherwise ornamented, decorated," etc., rather than at 45 per cent ad valorem under paragraph 132 as "manufactures of glass not specially provided for."— T. D. 28251 (G. A. 6622). Decorated Glassware Utilitarian Effects. — The provision in paragraph 300, for bottles and other glassware, " engraved, painted, printed, or otherwise ornamented, decorated," etc., does not include merchandise subjected to the processes enumerated, if the intention is to produce a utilitarian effect, even though the appearance of the glasswore may be improved, and does not cover bottles on which have been produced certain letters representing chemical formulfe, surrounded with a white line. — Thomas v. Hempstead (C. C. A.), T. D. 25607; 122 Fed. Rep., 752 (C. C.) affirmed. Double Bottles. — Certain bottles consisted of a smaller bottle inserted into a larger, the space between the two being silvered and made a vacuum for purposes of insulation. Held that they were not dutiable as " silvered " bottles 148 DIGEST OF CUSTOMS DECISIONS. under parafn*aph lUU, bi'c-iuse not silvorod for oniiiniental or decorative pur- poses, and that they were not " phiin " glass bottles within the meaning of paragraph 99, but that they were dutiable as manufactures of glass under paragraph 112. Kosciierak v. U. S. (98 Fed. Rep.. 596) and U. S. v. Hesse (141 Fed. Hep.. 492; T. D. 26398) followed.— T. D. 29996 (G. A. 6931). Etched Glass (Thermometers). — To bring articles of etched glass within paragraph 100, providing for " articles of glass etched, or otherwise ornamented, decorated, or ground, and any articles of which such glass is the component material of chief value," the etching must amount to an ornament or decoration. It is held accordingly that thermometers of glass and metal (mercury), glass being the component material of chief value, on which are etched a scale of degrees and the name and place of business of the makers of the articles, the etching being purely of a utilitarian and practical character, are not dutiable under said paragraph 100, but are dutiable under paragraph 112, as manufac- tures of which glass is the component material of chief value, n'^t specially provided for. In re Meyer Bros. Drug Co., G. A. 4223 (T. D. 19805) overruled; In re Borgfeldt, G. A. 4073 (T. D. 18916) ; In re Masson, G. A. 4675 (T. D. 22081) ; Koscherak v. U. S. (98 Fed. Rep., 596; 39 C. C. A., 166), and U. S. v. Borgfeldt (suit 2757, no opinion) followed.— T. D. 24160 (G. A. 5262). Glassware in Chief Value of the Metal Decoration. — In construing the provision in paragraph 100 for " articles of glass ornamented, decorated," etc.. Held that it is immaterial whether the glass or the decorative material is the component of chief value, and that certain glass vases ornamented with metal filigree work are dutiable under that provision, irrespective of the value of the metal.— Gallenkamp v. Rachman (C. C), T. D. 27090; (G. A. 5922) T. D. 26034 reversed. Glass Blanks blown in a mold and not further manufactured than having the surplus glass roughly broken off are dutiable at 45 per cent ad valorem under paragraph 112 and not at 60 per cent ad valorem under paragraph 100 as blown glassware. G. A. 3480 (T. D. 17163), G. A. 4121 (T. D. 19200), U. S. V. Fensterer (84 Fed. Rep., 148), and U. S. v. Durand (reported in T, D. 26123) cited and followed. Glass blanks cut or ground for any purpose and to any extent are dutiable at 60 per cent ad valorem under paragraph 100. U. S. v. Louis Hinsberger Cut-Glass Co. (94 Fed. Rep., 645) followed.— T. D. 26232 (G. A. 5993). Glass Mosaic Cubes. — Small cubes of transparent green glass, with a thin layer of gilt enamel on one side, held to be dutiable as manufactures of glass under paragi'aph 112 and not as " fusible enamel " under paragraph 113. — T. D. 25509 (G. A. 5760). Glass cubes or mosaics, some colored red, others blue, others gilded, none of them containing more than a single color, designed for future use in construct- ing a church altar, are dutiable at 45 per cent ad valorem under paragraph 112 as manufactures of glass, and not at 60 per cent ad valorem under paragraph 100 as glass articles, colored, stained, gilded, or otherwise ornamented or dec- orated. A single solid color is not per se an ornamentation. — T. D. 24991 (G. A. 5576). Glass Pendants for Chandeliers. — Glass pendants, prismatic in form, de- signed for use in the construction of chandeliers, and consisting of two pieces, one large and the other small, united by means of brass wire, are dutiable at the rate of 60 per cent ad valorem under paragraph 100 and not at 45 per cent under paragraph 110. Eimer v. U. S. (126 Fed. Rep., 4.39; T. D. 25112) : Erhardt v. Hahn (55 Fed. Rep., 273) ; Seeberger v. Farwell (139 U. S., 608), and Saltonstall v. Wiebusch (156 U. S., 601) cited.— T. D. 26153 (G. A. 5968). SCHEDULE B — EARTHS^ EARTHENWARE, AND GLASSWARE. 140 Glass pendants for chandeliers, tubular in form and severally 5 inches iu length and an eighth of an inch in diameter, colored with a single color in the pot, and not by superadded process, a metal hook for purposes of suspension being affixed in one end of each pendant, are dutiable at 45 per cent ad valorem under paragraph 112 and not at 60 per cent ad valorem as articles composed of blown glass or as articles of glass, colored, under paragraph 100. Eimer V. U. S. (126 Fed. Rep., 439) and Koscherak v. U. S. (98 Fed. Rep., 596) cited; G. A. 5576 (T. D. 24991) followed.— T. D. 26933 (G. A. 6239). Glass Strips, Ground. — Strips of molded glass with ground edges, designed for use as parts of chandeliers, are dutiable under paragraph 100 as articles of glass, ground.— T. D. 30709 (G. A. 7041). Ground Glass. — The word " ground " herein is not limited to articles that are ground for purposes of decoration. — McMullen v. U. S., 123 Fed. Rep., 847. Microscope Slides. — Construing paragraph 100, covering " vessels or articles of glass, all the foregoing, filled or unfilled, and whether their contents be duti- able or free," Held that the qualifying words at the end of the provision do not require that the paragraph should be limited to articles capable of being filled, as the history of legislation on the subject indicates a contrary intention. Microscope slides, therefore, are not excluded from the paragraph because not used as containers. It is the intention of Congress to make the enumeration of dutiable articles in tariff acts as nearly exhaustive as possible and to cover by clauses for goods " not otherwise provided for " only such inevitable omissions as must occur in such enumeration ; and articles should not be classified under such clauses which can by fair construction be embraced within a specific enumeration. — Hempstead v. U. S. (C. C. A.), T. D. 28638; T. D. 28460 (C. C.) and Ab. 13738 (T. D. 27765) affirmed. Microscope slides, pieces of crown glass about 3 inches in length and 1 inch in width, with beveled edges and with a slight concavity in the center of each piece, are dutiable at 60 per cent ad valorem under paragraph 100, and not at If cents per pound and 5 per cent ad valorem under paragraphs 101 and 107. nor at 45 per cent under paragraph 112. — T. D. 25598 (G. A. 5794). Microscope slides of glass, containing specimens that are of greater valu«' than the glass, are not dutiable under paragraph 100, relating to articles of glass, ground, etc., but under section 6 as unenumerated manufactured arti- cles. G. A. 1394 (T. D. 12798) followed.— T. D. 29614 (G. A. 6880). Photographic Color-Process Screens. — Finely dotted or stippled screens employed in the reproduction of paintings, etc., in color by pliotolithographic process, the stippling done by etching but not for the purpose of ornamentation or decoration, are dutiable at the rate of 45 per cent ad valorem under para- graph 112, and not at 60 per cent ad valorem under paragraph 100. In re Koscherak v. U. S. (98 Fed. Rep., 596) cited.— T. D. 26988 (G. A. 6256). Photographic views — Glass paper weights. — Photographic views colored and covered with glass, the edges of the glass being polished and gilded, and circular glass paper weights having attached to the polished base thereof colored photographs, are dutiable at 60 per cent ad valorem under paragraph 100, and not at 45 per cent under paragraph 112 as manufactures of which glass is the component material of chief value.— T. D. 26010 (G. A. 5911). Reflectors for Lamps. — Lamp reflectors composed of glass that has been beveled, silvered, and backed with a plating of copper or, in lieu of such cop- per backing, coated with red paint are dutiable under paragraph 112, and not under paragraph 101 or 105, nor under either thereof in conjunction with para- graph 107. G. A. 6233 (T D.. 26919), affirmed in T. D. 27773 (suits 4163, etc.), followed.— T. D. 27783 (G. A. 6501). 150 DIGEST OF CUSTOMS DECISIONS. Tantalus Sets. — The constituent parts of so-called tantalus sets composed of cut-glass bottles set in frames of wood trimmed with metal, the bottles differing in no respect from the ordinary cut-glass bottles of connuerce. are dutiable sepa- rately — the glassware at OU per cent ad valorem under paragraph 100 and the frames at 35 per cent ad valorem under paragrai)h 208, and not as entireties according to the component material of chief value in the combined articles. U. S. r. Dieckerhoff (T. D. 2S71G) and G. A. 5748 (T. D. 25490).— T. D. 29030 (G. A. 6766). Thermometers and Lactoscopes, composed chiefly of blown glass but in part of other materials, are not dutiable as " blown glassware " under para- graph 100, but as manufactures in chief value of glass under paragraph 112. — Eimor v. U. S. (CO.), T. D. 25112. Thermometers of Glass, Cut or Ground. — Thermometers, frosted or ground by a process of sand blasting, dutiable at 60 per cent ad valorem under para- graph 100. G. A. 5362 of June 23, 1903 (T. D. 24514), to be disregarded.— Dept. Order (T. D. 25518). In order to bring merchandise within the provision in paragraph 100, for " articles of glass, cut, engraved, painted, colored, stained, silvered, gilded, etched, frosted, printed in any manner or otherwise ornamented, decorated, or ground (except such grinding as is necessary for fitting stoppers)," the cutting, painting, frosting, etc., must be substantial and of such character as to amount to an ornamentation or decoration. Thermometers of glass, cut to the extent of having a bevel about one-fourth of an inch wide, some having in addition a fancy design cut in the glass, are dutiable under the provision in paragraph 100, for " articles of glass, cut, and of which glass is the component material of chief value " ; but other thermom- eters, with a bevel above one thirty-second of an inch wide, a single narrow black stripe painted around the face of the thermometers, and the face frosted by a process of sand blasting, the beveling being for the puri)ose of smoothing the edges and the frosting for the purpose of affording a holding surface for the paint by which the thermometric scale is indicated, are not included within said provi.siou, but are dutiable under paragraph 112 as manufactures of glass not specially provided for. Koscherak v. U. S. (98 Fed liep., 596; 39 C. C. A., 106) followed.— T. D. 24514 (G. A. 5362). Note T. D. 25518 above. Thermometers with Ground or Beveled Edge.. — Glass thermometers with faces presenting a frosted or ground effect produced with acid, or with backs coated witli paint or white enamel, all having beveled or ground edges one thirty-second of an inch or more in width. Held, by reason of such beveling, to be dutiable at the rate of 60 per cent ad valorem under paragraph 100, and not at 45 per cent ad valorem under paragraph 112. G. A. 5362 (T. D. 24514) and U. S. V. Hinsberger (94 Fed. Rep., 645) cited.— T. D. 27290 (G. A. 6340). DECISIONS UNDER THE ACT OF 1894. Artificial Eyes are dutiable as articles of glass, colored, under paragraph S9.— T. D. 16854 (G. A. 3373). Glass Siphon Bottles, intended for holding gas-charged waters, having etched thereon a trade-mark design composed of the outlines of the figure of a woman, inclosed in an oval panel resting upon a scrolled base, are ornamented or decorated, and dutiable under paragraph 90. To bring glass bottles within paragraph 90 the cutting, engraving, etching, etc., must be substantial and sufficient to amount to an ornament or decora- tion.— Koscherak V. U. S. (C. C. A.), 98 Fed Rept., 596. SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 151 DECISIONS UNDER THE ACT OF 1890. Bohemian Glass. — This act is a substitute for all prior tariff legislation, so far at least as such legislation lays a duty upon imported articles of any kind, jtnd Bohemian glass, although specifically enumerated eo nomine in the act of 1883, paragraph 143, is dutiable under this act and not under the act of 1883, which is no longer in force as to the imposition of duties. — 46 Fed. Rep., 522. In re Straus, affirming T. D. 30925 (G. A. 420). Bottles with Cut-Glass Stoppers. — The provision for articles of glass, cut, is more specific than the provision for glass bottles. Articles of glass cut, consisting of decanters, carafes or water bottles, and toilet or perfumery bot- tles, having cut-glass stoppers, all made of flint glass and molded, are dutiable at 60 per cent and not under paragraphs 103 and 104 at 40 per cent. — T. D. 14930 (G. A. 2559). Chemical Glassware is such ware as is used in making observatiotis and experiments in chemistry, mixing chemical compounds, and does not include articles or instruments which are used solely for therapeutical and surgical purposes. The protest as to the urinometers is overruled. — T. D. 12028 (G. A. 941). Etched Glassware.— Hollow translucent vessels, molded from glass and etched with fluoric acid, representing female figures, the head separable from the body and fitting closely on the neck, so as to form a stopper, of a capacity of 7i and 18J fluid ounces, respectively, and used as bar bottles, are dutiable as bottles under this paragraph, and not as pressed glassware nor under para- graph 106 which does not include etched glassware in its enumeration of orna- mental glassware. — In re Smith (C. C), 55 Fed. Rep., 476, affirming T. D. 12104 (G. A. 966). Glass Rondelles. — Molded disks of colored glass, one surface of each disk flat and the other having a concave ring suri-ounding a convex surface, some- what resembling a bull's-eye, commercially known as rondelles, used in the ornamentation of church windows, are manufactures of glass. — T. D. 12685 (G. A. 1334). Glass Wool. — Spun glass made by dipping glass rods into glass in a state of fusion and drawing it out into fine threads or filaments, known as glass wool or as glass silk, used in chemical laboratories, for filtering purposes, is chemical glassware.— T. D. 12716 (G. A. 1365). Microscopic Slides with Specimens. — Microscopic slides containing insects are dutiable as manufactures of glass and not as preparations of anatomy. — T. D. 12679 (G. A. 1328). Glass Mosaics. — Small pieces of glass variegated in color and cut in forms nearly cubic, intended for mosaic work, assessed under paragraphs 106 and 108 and claimed to be dutiable under paragraph 94 or section 4 or free under paragraph 590. Protest overruled.— T. D. 12721 (G. A. 1370). Thermometers, etc. — Maximum and minimum thermometers, chemical thermometers, Einhorn's saccharometers, chemical laboratory thermometers, and philosophical apparatus (glass chief value) are dutiable as manufactures of glass and not as chemical glassware nor as manufactures of metal. — T. D. 14856 (G. A. 2539). DECISIONS UNDER THE ACT OF 1883. Geometrical Glass Forms. — Bits of unsilvered plate glass in various forms, such as rectangular, triangles, squares, and circles, polished and beveled, the 1913 152 DIGEST OF CUSTOMS DECISIONS. largest piece measuring less than 3 inr-hes in diameter, are articles of glass cut. T. D. 107S0, G. A. 333.— 50 Fed. liep., GG. Note T. D. 11365, Act. 1890. Spectacle Lenses. — Disks of glass known as spectacle lenses, which have lieen ground or polished for use in spectacles, and which only require to be cut and fitted to the frame, are dutiable as articles of glass cut, etc.. and are not free as plates or disks of glass unwrought, for u.se in the manufacture of optical instruments. — Fox v. Cadwalader (C. C), 42 Fed. Rep., 209. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Glass Tumblers having the entire surface or bottom smoothed or polished, or their sides figured or ornamented by cutting or grinding, are " glass cut." — Binns v. Lawrence, 12 How., 9. 85. Unpolished, cylinder, crown, and common window glass, not ex- ceeding one hundred and fifty .square inches, seven-eighths of 1 cent per pound ; above that, and not exceeding three hundred and eighty-four square inches, 1 cent per pound; above that, and not exceeding seven hundred and twenty square inches, 1^ cents per pound; above that, and not exceeding one thousand two hundred square inches, li cents per l)0und ; above that, and not exceeding two thousand four hundred square inches, IJ cents per pound; above that, 2 cents per pound: Provided, that uniK)lished, cylinder, crown, and common window glass, iniporteil in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 99. Unpolished, cylinder, crown, and common window glass, not ex- ceeding one hundred and fifty square inches, valued at not more than li cents per pound, 1^ cents per pound ; valued at more than 1^ cents per pound. If cents per pound ; above that, and not exceeding three hun- dred and eighty-four square inches, valued at not more than If cents per pound, 1^ cents per pound ; valued at more than If cents per pound, IJ cents per pound ; above that, and not exceeding seven hundred and twenty square inches, valued at not more than 2^ cents per pound, 2^ 1909 cents per pound; valued at more than 2J cents per pound, 2| cents per pound ; above that, and not exceeding eight hundred and sixty-four square inches, 2J cents per pound ; above that, and not exceeding one thousand two hundred square inches. Si cents per pound ; above that, and not exceeding two thousand four hundred square inches, 3J cents per pound; above that, 4^ cents per pound: Provided, That unpolished cylinder, crown, and common window glass, imported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 101. Unpolished, cylinder, crown, and common window glass, not ex- ceeding ten by fifteen inches square, Ig cents jier pound; above that, and not exceeding sixteen by twenty-four inches square, IJ cents per pound ; above that, and not exceeding twenty-four by thirty inches .square, 2| cents per pound ; above that, and not exceeding twenty-four by thirty- 1897 six inches square, 2| cents per pound ; above that, and not exceeding thirty by forty inches square, 3s cents per pound ; above that, and not ex- ceeding forty, by sixty inches square, 3i cents per pound ; above that, 4§ cents per pound: Provided, That unpolished cylinder, crown. ;md common window glass, imported in boxes, shall contain fifty scpiare feet, as nearly as sizes will permit, and (ho duty shall be computed thereon ac- cording to the actual weight of glass. 91. Unpolished cylinder, crown, and common window glass, not ex- ceeding ten by fifteen inches square, 1 cent per pound ; above that, and not exceeding sixteen by twenty-four inches square, 1\ cents per pound; above that, and not exceeding twenty-four by thirty inches square. IJ cents jier pound ; above that, and not exceeding twenty-four by thirty- six inches square, 2 cents per pound; all above that, 2^ cents per pound: Provided, That unpolislied cylinder, crown, and common window glas.s, imported in boxes, shall be packed fifty square feet per box as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 1894 1890 SCHEDULE B — EARTHS, EARTHEN WAEE, AND GLASSWARE. 153 112. Unpolished cylinder, crown, and common window glass, not ex- ceeding ten by fifteen inches square, 1| cents per pound; above that, and not exceeding sixteen by twenty-four inches square, IJ cents per pound; above that, and not exceeding twenty-four by thirty inches square, 2| cents per pound ; above that, and not exceeding twenty-four by thirty-six inches square, 2| cents per pound ; all above that, 3J cents per pound : Provided, That unpolished cylinder, crown, and common window glass, impoi'ted in boxes, shall contain fifty square feet as nearly as sizes v?ill permit, and the duty shall be computed thereon according to the actual weight of glass. 138. Unpolished cylinder, crown, and common window glass, not ex- ceeding ten by fifteen inches square. If cents per pound ; above that, and not exceeding sixteen by twenty-four inches square, 1^ cents per pound ; above that, and not exceeding twenty-four by thirty inches "square, 2f cents per pound ; all above that, 2| cents per pound : Provided, That un- polished cylinder, crown, and common window glass, Imported in boxes containing fifty square feet, as nearly as sizes will permit, now known 1883 and commercially designated as fifty feet of glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be en- tered and computed as fifty pounds of glass only ; and that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only ; but in all other cases the duty shall be computed according to the actual weight of glass. DECISIONS UNDER THE ACT OP 1913. Boxes Containing More Than 50 Square Feet. — Glass dutiable under paragraph 85 may be permitted entry when packed in boxes containing mul- tiples of 50 square feet. Opinion of Attorney General. — Dept. Order (T. D. 34388). DECISIONS UNDER THE ACT OF 1909. Bullions or Bull's-Eyes. — The provision in paragraph 101 for window glass includes so-called bullions or bull's-eyes, consisting of sheets of glass 8 inches square with an excrescence in the middle of each sheet. — T. D. 30334 G. A. 6976). Glass Slides for Microscopes. — Glass slides of different thicknesses and sizes for microscope use, classified under paragraph 107, found not polished to a cylindrical or prismatic form, were held dutiable under paragraphs 99 and 104.— Ab. 37370. Glass for Microscope Slides. — Glass squares and circles used for mounting slides for microscopes were held subject to duty under paragraph 99 and not under paragraph 104, the board finding that the merchandise was not ground. — Ab. 37238. Optical Glass. — This merchandise was classified for duty as cylinder glass, colored, under paragraphs 99 and 104. It will be noted that paragraph 577 of the free list exempts from duty glass plates or disks, rough-cut or unwrought, suitable only for use in the manufac- ture of optical instruments, spectacles, and eyeglasses, and that the testimony shows the glass in question is used for other purposes, viz, occasionally in art- glass work, for moving-picture slides, and set in a frame in front of a furnace practically like a window glass. This does not make it an optical instrument, nor the glass suitable only for use in the manufacture of optical instruments, spectacles, and eyeglasses. It seems to us that this glass was properly classified by the collector. — Ab. 36798 (T. D. 34871). 154 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1S97. BonibSs. — Pieces of cylimler glass of different dimensions between 2 and 5 inches in diameter, circular in shape and concave in form, and used as disks for bicycle lamps, dishes for painters, covers for solutions of chemicals, and for other purposes, the same undergoing no further process of manufacture after cutting from the blown glass cylinder than beveling of the edges, are dutiable at If cents per pound and 5 per cent ad valorem under the respective provisions of paragraphs 101 and 107, and not at the rate of 45 per cent ad valorem under paragraph 112. G. A. 4928 (T. D. 2:?UGr)) distinguished; G. A. 5812 (T. D. 25674) cited.— T. D. 2G2SG (G. A. 6016). Measurement of Glass. — The provisions of paragraph 101 levy duty upon unpolished, cylinder, crown, antl common window glass with reference to the shape of the sheets of glass, witliout regard to tlie number square inches con- tained in them. The words " not exceeding 10 by 15 inches square " in said paragraph embrace sheets of glass of the kind provided for, neither of the sides of which measure more than the sides of a sheet of glass of the dimensions given when placed with their corresponding sides eacii to each ; and so of every similar clause in the scale contained in the paragraph. In re liathbun (88 Fed. Kep., 257) followed.— T. D. 22495 (G. A. 4766). Parts of Clocks. — Pieces of ci'own or common window glass, circular and rectangular in form, with edges beveled or plain, although of uniform standard sizes, suitable for clock cases, held to be more specifically provided for under paragraphs 101 and 107 than under paragraph 191 as parts of clocks. Magone V. Wiederer (159 U. S.. 555; IG S. C. R., 122) cited and followed. Reference is also made to T. D. 20537.— T. D. 25674 (G. A. 5812). DECISIONS UNDER THE ACT OF 1894. Crown Glass with Ground Edges. — Unpolished crown glass, the edges of which have been ground, held dutiable under this and paragraph 97, at 1 cent per pound and 10 per cent.— T. D. 17080 (G. A. 3461). DECISIONS UNDER THE ACT OF 1890. IJroken Window Glass. — Where window glass is broken in transit it is dutiable under this parjigraph unless abandoned to the Government under sec- tion 23, and is not free as broken glass. U. S. v. Bache (C. C. A.), 59 Fed. Rep., 762; reversing 54 Fed. Rep., 371, and affirming T. D. 12988 (G. A. 1539). Glass, Colored. — Cylinder, crown, or common window glass which has been either colored throughout when melted or colored on the outside l)y flashing is dutiable under this and paragraph 118 and n(>( under paragrajih 122. the former sections being probably more specific, but, if not, the higher rate being appli- cable under section 5 (77 Fed. Rep., 603), aflirmcMl.— P.ache v. U. S. (C. C. A.), 81 Fed. Rep., 162. MufHed Glass, a blown cylinder glass not plate glass, either fluted, rolled, or rough, though similar in appearance to roiled cathedral glass, is dutiable under this and paragrapli 112 and not under paragraj)!! 114 or 122. — T. D. 13751 (G. A. 1945). Watch Gla.sses. — Flat disks of common window glass 2J inches in diameter, one-eighth of an Inch thick, and having the edges of one surface beveled are dutiable at 1§ cents per pound and 10 per cent additional as connnon window glass and not as watch glasses.— T. D. 14837 (G. A. 2520). 1909 SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 155 DECISIONS UNDER THE ACT OF 1883. Glass for Microscopic Slides. — Small rectangular pieces of common window glass used for microscopic slides are dutiable under this paragraph and not as artificial glass cut. — Fox v. Cadwalader, 42 Fed. Rep., 209. Weight of Glass. — A box of glass containing 50 square feet, but weighing less than 50 pounds, should be computed as weighing 50 pounds. — Lamal v. U. S., 41 Fed. Rep., 767. 86. Cylinder and crown glass, polished, not exceeding three hundred and eighty-four square inches, 3 cents per square foot ; above that, and 1913 ^^^ exceeding seven hundred and twenty square inches, 4 cents per square foot ; above that, and not exceeding one thousand four hundred and forty square inches, 7 cents per square foot ; above that, 10 cents per square foot. 100. Cylinder and crown glass, polished, not exceeding three hundred and eighty-four square inches, 4 cents per square foot ; above that, and not exceeding seven hundred and twenty square inches, 6 cents per square foot ; above that, and not exceeding one thousand four hundred and forty square inches, 12 cents per square foot ; above that, 15 cent.s per square foot. 102. Cylinder and crown glass, polished, not exceeding sixteen by twenty-four inches square, 4 cents per square foot ; above that, and not 1897 exceeding twenty-four by thirty inches square, G cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, 15 cents per square foot ; above that, 20 cents per square foot. 92. Cylinder and crown glass, polished, not exceeding sixteen by twenty-four inches square, 2^ cents per square foot; above that, and not 1894 exceeding twenty-four by thirty inches square, 4 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, 15 cents per square foot ; above that, 20 cents per square foot. 113. Cylinder and crown glass, polished, not exceeding sixteen by twenty-four inches square, 4 cents per square foot ; above that, and not 1890 exceeding twenty-four by thirty inches square, G cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, 20 cents per square foot ; above that, 40 cents per square foot. 137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, 2^ cents per square foot ; above that, and not exceeding sixteen by twenty-four inches square, 4 cents per square foot ; above that, and not exceeding twenty-four by thirty inches square, G cents pei- square foot ; above that, and not exceeding twenty-four by sixty inche.i square, 20 cents per square foot ; all above that, 40 cents per square foot. 1883 1913 8 7. Fluted, rolled, ribbed, or rough plate glass, or the same contain- ing a wire netting within itself, not including crov/n, cylinder, or connnon window glass, not exceeding three hundred and eighty-four square inches, one-half cent per square foot ; all above that, 1 cent per square foot ; and all fluted, rolled, ribbed, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an ndditional duty on the excess at the same rates herein imposed : Provided, That all of the above plate glass, when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass luisil- vered. 101. Fluted, rolled, ribbed, or rough plate glass, or the same containing a wire netting within itself, not including crown, cylinder, or connnon window glass, not exceeding three hundred and eighty-four square inches, three-fourths of 1 cent per square foot; above that, and not exceeding seven hundred and twenty square inches, 11 cents per square foot; all 1909 above that. If cents per square foot; and all fluted, rolled, ribbed, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed : Provided, That all of the above plate glass, when ground, .smoothed, or otherwise obscured, sliall be subject to the same rate of duty as cast polished plate glass unsilvered. • 1894 156 DIGEST OF CUSTOMS DECISIONS. 103. Fluted, rolled, ribbed, or roujjh phite glass, or the same containing a wire netting within its(4f, not iiiclmliiig crown, cylinder, or common window glass, not exceeding sixteen by twenty-four inches square, three- fourths of 1 cent per square foot ; above that, and not exceeding twenty- jgg,^ four by thirty inches square, li cents per square foot; all above that, 1} cents per square foot ; and all fluted, rolled, ribbed, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed : Provided, That all of the above plate glass, when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 93. Fluted, rolled, or rough plate glass, not including crown, cylinder, or common window glass, not exceeding sixteen by twenty-four inches square, three-fourths of 1 cent per square foot ; above that, and not ex- ceeding twenty-four by thirty inches square, 1 cent per square foot; all above that, 1i cents per square foot; and all fluted, rolled, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein im- posed : Provided, That all of the above plate glass when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 114. Fluted, rolled, or rough plate glass, not including crown, cylinder, or common window glass, not exceeding ten by fifteen inches square, three-fourths of 1 per cent per square foot ; above that, and not exceeding sixteen by twenty-four inches square, 1 cent per square foot ; above that, and not exceeding twenty-four by thirty inches square, 1^ cents 1890 per square foot; all above that, 2 cents per square foot; and all fluted, rolled, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed : Provided, That all of the above plate glass when ground, smoothed, or otherwise obscured shall be subject to the same rate of duty as cast polished plate glass unsilvered. 139. Fluted, rolled, or rough plate glass, not including crown, cylinder, or common window glass, not exceeding ten by fifteen inches square, 75 cents per one hundred square feet ; above that, and not exceeding six- teen by twenty-four inches square, 1 cent per square foot ; above that, and 1883 not exceeding twenty-four by thirty inches square, lA cents per square foot ; all above that, 2 cents per square foot. And afl fluted, rolled, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. DECISIONS UNDER THE ACT OF 1909. Colored Rolled Plate Glass. — Rolled plate glass, colored by the introduction of some pigment or metallic substance in the molten material prior to the same being cast upon the table or plate is neither '' obscured " glass dutiable under paragraph 102, as assessed, by virtue of the proviso to paragraph 101, nor " unpolished cylinder, crown, or common window glass " under paragraphs 99 and 104, as claimed, but is dutiable as " rolled plate glass " at the rate pro- vided in paragraph 101 dependent upon measurement. G. A. 5007 (T. D. 23320) cited with approval. The importers not having claimed under paragraph 101, the protest is overruled and the collector's decision remains undisturbed. — T. D. 32486 (G. A. 7358). Glass Containing Wire Netting. — The merchandise is wired prism glass. It was returned for duty as a manufacture of glass at 45 per cent ad valorem under paragraph 109, following G. A. .5831 (T. D. 25732). The facts in the case at bar establish beyond question the merchandise to be rolled glass; it therefore could not be a nonenumerated article or a manufacture of glass not specially provided for. It is specifically within the terms of para- graph 101 and is properly classifiable under that paragraph. — Ab. 37451. SCHEDULE B EARTHS_, EARTHENWARE, AND GLASSWARE. 157 DECISIONS UNDER THE ACT OF 1897. Cat's-Eye Glass. — The merchandise is invoiced and known as " cat's-eyc window glass," and has but recently appeared on the market. To some extent the glass has been obscured, and duty was therefore assessed thereon at the rate applicable to cast polished plate glass, in accordance with the proviso to paragraph 103. The importers claim duty should have been assessed on the merchandise at the rate of If cents per pound under paragraph 103. Following G. A. 5007 (T. D, 23320) infra, we sustain the protest.— Ab. 19644 (T. D. 29267). Plate Glass, Obscured. — Glass cast upon a plate or table without the appli- cation of further process of manufacture is plate glass. Such glass, when rendered translucent or opaque by the addition of pigment to the materials of composition prior to being cast, is not obscured plate glass within the language of the proviso to paragraph 103. The term " obscured plate glass " in said proviso held by this board to mean such as is rendered translucent or opaque by process applied after the cast leaves the plate by some process similar to the processes of grinding or smooth- ing glass. The words " otherwise obscured " in said proviso held to be limited in mean- ing to processes similar to those previously enumerated therein. — T. D. 23320 (G. A. 5007). DECISIONS UNDER THE ACT OF 1894. Etched or Enameled (Obscured) Plate Glass. — Fluted or rolled plate glass, etched or enameled (obscured), dutiable at 22^ cents per square foot, the rate provided for cast polished plate glass unsilvered, and is not dutiable at li cents per pound, nor as a manufacture of glass. — T. D. 17068 (G. A. 8449). 88. Cast polished plate glass, finished or unfinished and unsilvered, or the same containing a wire netting within itself, not exceeding three hun- 1913 dred and eighty-four square inches, 6 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 8 cents per square foot ; all above that, 12 cents per square foot. 102. Cast polished plate gla.ss, finished or unfinished and imsilvered, not exceeding three hundred and eighty-four square inches. 10 cents per 1909 square foot ; above that, and not exceeding seven hundred and twenty square inches, 12^ cents per square foot; all above that, 22* cents per square foot. 104. Cast polished plate glass, finished or unfinished and unsilvered, not exceeding sixteen by twenty-four inches square, 5 cents per square 1897 ^^^* ' ^"^^^'^ that, and not exceeding twenty-four by thirty inches square, 10 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, 22^ cents per square foot ; all above that, 35 cents per square foot. 94. Cast polished plate glass, finished or unfinished and unsilvered. nat exceeding sixteen by twenty-four inches square, 5 cents per square IMA ^^^^'' ^bove that, and not exceeding twenty -four by thirty inches square, 8 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, 22^ cents per square foot ; all above that, 35 cents per square foot. 115. Cast polished plate glass, finished or unfinished and unsilvered, not exceeding sixteen by twenty-four inches square, 5 cents per square 1890 ^^^^'' fibove that, and not exceeding twenty-four by thirty inches square, 8 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot ; all above that, 50 cents per square foot. 158 DIGEST OF CUSTOMS DECISIONS. 1883 140. Cast polished plate jr'Jiss, unsilvered, not exceeding ten by fifteen inches square. 'A cents jier square foot : aliove that, and not exceeding sixteen l).v twenty-four inches square, 5 cents per square foot; above that, and not exceeding twenty-four by thirty inches square, 8 cents per square foot; above that, and not exceeding twenty-four by sixty inches square, 25 cents per square foot; all above that 50 cents per square foot. DECISIONS UNDER THE ACT OF 1909. Plate Glass, Polished and Ground. — Pieces of cast, polished plate glass, rectangular in form, not exceeding 384 square inches in size, with holes ground in each end, which were classified as ground glass articles under paragraph 98, were claimed to be dutiable as plate gla.ss (pars. 102 and 104). Protest sus- tained.— Ab. 27811 (T. D. 32297). Plate glass ground concave for use in the manufacture of magnifying mirrors, which was classified as ground and polished glass under paragraph 98, was held dutiable as plate glass (pars. 102 and 103).— Ab. 27543 (T. D. 32149). DECISIONS UNDER THE ACT OF 1897. Measurement of Glass in Elliptical Shapes. — The rate of duty on plate glass elliptical in shape, under i»aragraph 104, is ascertained in the same man- ner as on rectangular shai)es, not being dependent upon the shape or the relation of the dimensions, but solely upon the superficial area. The superficial area of glass in the shape of an ellipsis may be found by the well-settled arithmetical rule of multiplying the product of one-half the axes by 3.1416 or by multiplying the product of the axes by 0.7854. In re Bache (G. A. 4958) followed.— T. D. 23248 (G. A. 4982). The true construction of paragraph 104 requires that duty should be assessed upon glass according to its superficial area or number of square inches or square feet, irrespective of shape. The descriptive phrases of the paragraph refer to the number of square feet or inches, and not to the dimensions of a single side of the article. The word " by," as used in said paragraph 104, means simply " multiplied into" (sic). In re Rathbun (88 Fed. Rep., 257) followed in the Hires-Turner Glass Co.'s case (G. A. 4766) distinguished.— T. D. 23168 (G. A. 4958). DECISIONS UNDER THE ACT OF 1890. Articles of Glass, Beveled. — Beveled bits of unsilvered polished plate glass, in various geometrical forms, such as squares, triangles, and circles, held to be dutiable at 5 cents a square foot, and in addition at 10 per cent. — ^T. D. 11365 (G. A. 648). Note 50 Fed., 66, act of 1883 infra. DECISIONS UNDER THE ACT OF 1883. Cast Polished Plate Glass. — A decision of the Board of General Appraisers that small .squares, triangles, and circles of glass, the squares b.\ from 2i by 2i to 4 by 4 and tlie circles from 5 to 6 inches in diameter, with edges beveled and poli.shed, are dutiable under paragraph 135 rather than at 3 cents per square foot, as cast polished plate glass, unsilvered, not exceeding 10 by 15 inches square, will not be disturbed, although the bevel was produced by abrasion rather than by cutting with a sharp instrument, it appearing that in the trade of the glass cutter the word " cutting " is frequently used to denote a process which, in popular language, would more properly be styled grinding or abrad- ing.— In re Popper (C. C), 50 Fed. Rep., 66. 1913 1909 SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 159 Plate glass which has passed through the various processes of manufacture up to and including the process of grinding and smoothing on both sides, in which state it is an unfinished product in the manufacture of polished plate glass, but was, according to some of the testimony, an article known to trade as ground glass and used, although to a very limited extent, as such, is duti- able under paragraph 143 and not under paragraph 140 as cast polished plate glass unsilvered. The similitude clause has no application, inasmuch as the term " manufac- tures of glass" is an enumeration in the tariff act. — U. S. v. Semmer (C. C), 41 Fed. Rep., 324. 89. Cast polished plate glass, silvered, cylinder and crown glass, sil- vered, and looking-glass plates, exceeding in size one hundred and forty- four square inches, shall be subject to a duty of 1 cent per square foot in addition to the rates otherwise chargeable on such glass unsilvered : Provided, That no looking-glass plates or glass silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thei-eto upon such frames the rate of duty applicable thereto when imported separate. 103. Cast polished plate glass, silvered, cylinder and crown glass, sil- vered, and looking-glass plates, exceeding in size one hundred and forty- four square inches and not exceeding three hundred and eighty-four square inches, 11 cents per square foot ; above that, and not exceeding seven hundred and twenty square inches, 13 cents per square foot; all above that, 25 cents per square foot : Provided, That no looking-glass plates or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty ap- plicable thereto when imported separate. 105. Cast polished plate glass, silvered, cylinder and crown glass, sil- vered, and looking-glass plates, exceeding in size one hundred and forty- four square inches and not exceeding sixteen by twenty-four inches square, 11 cents per square foot ; above that, and not exceeding twenty- four by thirty inches square, 13 cents per square foot; above that, and not exceeding twenty-four by sixty inches square, 25 cents per square foot ; all above that, 38 cents per square foot. 106. But no looking-glass plates or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. 95. Cast polished plate glass, silvered, and looking-glass plates, ex- ceeding in size one hundred and forty-four square inches, and not ex- ceeding sixteen by twenty-four inches square, 6 cents per square foot ; above that, and not exceeding twenty-four by thirty inches square, 10 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, 23 cents per square foot ; all above that, 38 cents per square foot. 96. But no looking-glass plates or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. 116. Cast polished plate glass, silvered, and looking-glass plates, not exceeding sixteen by twenty-four inches square, 6 cents per square foot ; above that, and not exceeding twenty-four by thirty inches square, 10 cents per square foot; above that, and not exceeding twenty-four by sixty inches square, 35 cents per square foot; all above that, 60 cents per square foot. 117. But no looking-glfiss plates, or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such . frames the rate of duty applicable thereto when imported separate. 1897 1894 1890 < 160 DIGEST OF CUSTOMS DECISIONS. 141. Cast polished plate glass, silvered, or looking-glass plates, not exceeding ten by fifteen inches square, 4 cents per siiuare foot; above that, and not exceeding sixteen by twenty-four inches square, 6 cents per siiuaro foot ; above that, and not exceeding twenty-four by thirty inches square, 10 cents per square foot; above that, and not exceeding 1883 ^ twenty-four by sixty inches square, 35 cents per square foot: all above that. GO cents i)er square foot. 142. But no looking-glass or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay, in addition thereto, 30 per centum ad valorem upon such frames. DECISIONS UNDER THE ACT OF 1909. Parabolic Mirrors. Metal Fbames of Parabolic Mirrors. — Metal frames in which parabolic mir- rors are set are dutiable as metal articles or wares not specially provided for under paragraph 199.— General Electric Co. v. U. S. (Ct. Cust. Appls.), T. D. 36464 ; (G. A. Ab. 35081) T. D. 34279 and G. A. Ab. 38196 modified. The opinion is on application for rehearing, the decision having been rendered March 28, 1916, and not published. Fluted Glass Reflectors. — Reflector glasses in the form of glass sheets, not fashioned into reflectors dutiable under paragraph 103 as cylinder glass, sil- vered ; if fashioned into reflectors ready for use, at the rate of 60 per cent ad valorem under paragraph 98. • Department's decision of March 1, 1911 (T. D. 31342), imposing a higher rate of duty upon fluted glass reflectors not to control in the classification of this merchandise until May 1, 1911.— Dept. Order (T. D. 31387). DECISIONS UNDER THE ACT OF 1890. Glass Disks for surgical or dental mirrors dutiable at 6 cents per square foot and 10 per cent additional. Small circular and concave looking-glass plates, with holes through the center for mounting as physicians" mirrors, ;ire dutiable under this paragraph and not as thin blown glass, etc. — U. S. v. Snow's U. S. Sample Co., 71 Fed. Rep., 953; T. D. 13666 (G. A. 1904) affirmed. Liooking-Glass Plates. — Certain polished plate glass silvered and beveled, from which looking-glasses are made, held dutiable at 6 cents per square foot under this paragraph and in addition at 10 per cent under paragraph 318, 1890.— Herrman v. U. S., 62 Fed Rep., 149; T. D. 11210 (G. A. 569) affirmed. Looking-Glass Plates, Corrugated. — Sheets of cylinder glass silvered and corrugated held dutiable as looking-glass plates, and not as window glass under paragraph 122.— T. D. 14512 (G. A. 2323). DECISIONS UNDER THE ACT OF 1883. Table mirrors known as mirror plateaus or circles, made of plate glass, silvered, beveled, and framed, in circular forms, are dutiable under paragraph 141 and are subject to an additional duty under paragraph 142 for their frames, and are not dutiable as manufactures of glass. — In re Maddock, 49 Fed. Rep., 219; T. D. 10896 (G. A. 391) reversed. 90. Cast polished plate glass, silvered or uusilvered, and cylinder, crown, or common window glass, silvered or unsilvered, polished or 1913 unpolished, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, ornamented, or decorated, shall be subject to a duty of 4 per centum ad valorem in addition to the rates otherwise chargeable thereon. 1909 1897 1894 SCHEDULE B EAETHS, EARTHENWARE, AND GLASSWARE. 161 104. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, polished or unpolished, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, ornamented, or decorated, shall be subject to a duty of 5 per centum ad valorem in addition to the rates otherwise chargeable thereon. 107. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise ornamented or decorated, shall be subject to a duty of 5 per centum ad valorem in addi- tion to the rates otherwise chargeable thereon. 97. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, when bent, ground, obscured, frosted, sanded, enameled, l)eveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise ornamented or decorated, shall be subject to a duty of 10 per cent ad valorem in addition to the rates otherwise chargeable thereon. lis. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, when ground, obscured, frosted, sanded, 1890 enameled, beveled, etched, embossed, engraved, stained, colored, or other- wise ornamented or decorated, shall be subject to a duty of 10 per centum ad valorem in addition to the rates otherwise chargeable thereon. 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1909. Colored Cylinder Glass. — Congress did not draw a distinction between glass, colored, and colored glass, nor between glass articles, colored, and articles of colored glass. This distinction is too fine for us to believe it was within the mind of the legislative body when the statute was enacted. The question Congress was enacting into law was whether or not cylinder glass was colored, etc. ; if so, it was subject to the additional duty provided for by paragraph 104. — Ab. 37549. Parabolic Mirrors. — The testimony in this case establishes Avithout contra- diction that the parabolic mirrors of the importation are ca.st, polished plate glass, silvered, and bent. They were dutiable with their frames, if any there were, as provided by paragraphs 103 and 104. — General Electric Co. v U. S. (Ct. Cust. Appls.), T. D. 35176; (G. A. Ab. 36035) T. D. 34609 reversed. DECISIONS UNDER THE ACT OF 1897. Beveled Looking-Glass Plates. Looking-glass plates, beveled, liable to additional duty of 5 per cent under paragraph 107.— T. D. 20207 (G. A. 4291). Polished Cylinder Glass, beveled. — The provision in paragraph 107, im- posing an additional duty of 5 per cent ad valorem on beveled cylinder glass, is applicable to the polished cylinder 'glass included in paragraph 102, as well as to the unpolished cylinder glass included in paragraph 101. In re Bomeisler (G. A. 3115) followed.— T. D. 23746 (G. A. 5144). DECISIONS UNDER THE ACT OF 1894. Beveled Looking-Glass Plates. — Cast polished plate glass, silvered and beveled, known in trade as French beveled looking-glass plates, is subject to the additional duty of 10 per cent.— T. D. 17932 (G. A. 3807). 91. Spectacles, eyeglasses, and goggles, and frames for the same, or parts thereof, finished or unfinished, 35 per centum ad valorem. 60690°— 18— VOL 1 11 162 DIGEST OF CUSTOMS DECISIONS. 1909 1897 105. Spertarles, eypjjlasses, and poss'os, and frames for the same, or parts thereof, rmished or unthiishi>d, valued at not over 40 cents per dozen, 20 cents per dozen and 15 per centum amained window gla.ss. bent; that is to say, material not yet advanced to the stage of a new manufacture. They were dutiable accordingly under paragraphs 99 and 104. — U. S. v. American Therrao- Ware Co. (Ct. Cust. Appls.), T. D. 33218; (G. A. Ab. 28349) T. D. 32488 affirmed. SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 163 DECISIONS UNDER THE ACT OF 1897. Automobilists' Goggles. — Goggles designed for use by automobilists for the purpose of protecting the eyes from injury by the intrusion of dust, insects, rain, etc., are dutiable as " goggles " under paragraph 108, and not at the rate applicable to the component material of chief value entering into the fabrication of tlie articles.— T. D. 29327 (G. A. 6823). Goggle Disks. — Pieces of common window glass, bent, suitable for use in the manufacture of automobile goggles, are not dutiable as lenses of glass or pebble, or as piano or coquill glasses, ground and polished, under paragraph 109. They are dutiable at If cents per pound and 5 per cent ad valorem under para- graphs 101 and 107 of said act. G. A. 6961 (T. D. 30266), affirmed by the United States Court of Customs Appeals in the case of U. S. v. American Thernio-Ware Co. (T. D. 31571), cited.— T. D. 31787 (G. A. 7252). Disks cut from cylinders of conmion window glass, which possess no magni- fying power and are used in the maiuifacture of goggles, are not free of duty under paragraph 565 as disks for optical instruments, spectacles, and eyeglasses, but are dutiable as cylinder glass under paragraph 101 if plain white, and under I.aragraphs 101 and 107 if smoked or colored.— T. D. 29117 (G. A. 6783). Construction of Paragraph 108. — Avoiding what would be a conflict be- tween paragraplis 108 and 109, the words " or parts thereof " in the former paragraph nuist oe taken to refer not to spectacles, eyeglasses, or goggles, but to the frames for these. Oval-shaped glasses suitable for use in the manufacture of automobile goggles were dutiable under paragraphs 101 and 107. — U. S. v. American Therrao-Ware Co. (Ct. Cust. Appls.), T. D. 31571 ; (G. A. 6961) T. D. 30266 affirmed. DECISIONS UNDER THE ACT OF 1890. Spectacle Frames, Parts of. — Metal side pieces for spectacle frames are manufactures of metal and not dutiable as frames. Pieces of frames do not constitute frames.— T. D. 11374 (G. A. 657). 92. Lenses of glass or pebble, molded or pressed, or ground and pol- ished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured, strips 1913 of glass, not more than three inches wide, ground or polished on one or both sides to a cylindrical or prismatic form, including those used in the construction of gauges, and glass slides for magic lanterns, 25 per centum ad valorem. 106. Lenses of glass or pebble, molded or pressed, or ground and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured, with the edges unground, 45 per centum ad valorem ; if with their edges ground or beveled, 10 cents per dozen pairs and 45 per centum ad va- lorem. 107. Strips of glass, not more than three inches wide, ground or polished on one or both sides to a cylindrical or prismatic form, includ- ing those used in the construction of gauges, and glass slides for magic .lanterns, 45 per centum ad valorem. 109. Lenses of glass or pebble, gi-ound and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured, with the edges unground, 45 per centum ad valorem ; if with their edges ground or beveled, 10 cents I)er dozen pairs and 45 per centum ad valorem. 110. Strips of glass, not more than three inches wide, ground or pol- ished on one or both sides to a cylindrical or prismatic form, and glass .slides for magic lanterns, 45 per centum ad valorem. 1909 < 1897 164 DIGEST OF CUSTOMS DECISIONS. 1894^ 1890 , 100. T-enses of glass or pebble, wholly or partly manufactured, 35 l)er centum ad valorem. 101. * * * Glass slides for magic lanterns, 25 per centum ad valorem. 120. On lenses costing $1.50 per gross pairs, or less, 60 per centum ad valorem. 121. Spectacle and eyeglass lenses with their edges ground or beveled to fit frames, 60 per centum ad valorem. 122. * * * Lenses of glas.s or pel)l)le, whttlly or iiai'tly manufac- tured, and not specially provided for in this act * * * 45 py^- centum Mil valorem. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Lenses, Fresnel. — IMerchandise returned by the appraiser as panels for buoy lamps composed of metal and glass, glass chief value, classitied as a manu- facture of glass under paragraph 95 is held dutiable as lenses at 25 per cent under paragraph 92. The merchandise is identical with the Fresnel lenses passed upon in G. A. 6463 (T. D. 27669).— Ab. 3S946. Lenses, Low Grade. — Plano-convex lenses classified as lenses under para- graph 92. They were found not to be of the highest quality, but ground to a focus and to a spherical form and having magnifying properties. It was held that the fact that they may contain bubbles does not disqualify them as lenses.— Ab. 37672. DECISIONS UNDER THE ACT OF 1909. Lenses — Condensers. — Lenses used to condense the light of a projection lens were held properly classitied under paragraph 106. I'rotest overruled c-!aiming them to be dutiable as projection lenses (par. 108). — Ah. 36926 (T. D. 34933). Goggle Lenses. — Lenses with ground edges for automobile goggles, classified imder paragraph 106, were claimed dutiable under paragraphs 99 and 104. Pro- test overruled.— Ab. 36929 (T. D. 34933). Lenses for Bicycle Lamps. — Optical lenses for bicycle lamps, classified as lenses, with the edges ground or beveled, under paragraph 106, and found to be not ground ijut cast, were held dutiable as lenses with the edges ungrouud under the same paragraph.— Ab. 36425 (T. D. 34756). DECISIONS UNDER THE ACT OF 1897. Plate Glass Gronnd to a Cylindrical or Prismatic Form. — Pieces of plate glass (invoiced as "plates"), about 3^ inches long by 1 inch in width at the part of greatest width and one-half an inch thick, enameled or painted white on one side, ground and polished to a cylindrical or a i)rismatic form and used in connection with an optical disk for demonstrating the effect of lenses on light rays, are lenses and dutiable at the rate of 10 cents per dozen pairs and 45 per cent ad valorem under paragraph 109 and not at -60 per cent ad valorem under paragraph 100, as articles of glass, cut and ground.— T. D. 27567 (G. A. 6421). Fresnel and Bull's-Eye Lenses. — Fresnel lenses, composed of a number of ring-like sections, each section in itself a lens, shaped by grinding and polish- ing, with unground edges, are dutiable at 45 per cent ad valorem under para- graph 109 and not at 60 per cent ad valorem under paragraph 100. SCHEDULE B EAETHS, EARTHENWARE, AND GLASSWARE. 165 Bull's-eye lenses, consisting severally of a central lens ground and polished to a spherical form, fitted by means of a threaded metal rim to a circular disk of plane plate glass with ground edges, the complete article forming a lens for an iiutomobile lamp, are dutiable at tlie rate of 10 cents per dozen pairs and 45 per cent ad valorem under paragraph 109, and not at 60 per cent ad valorem under paragraph 100. Molded lenses of glass that have received their spherical, cylindrical, or pris- matic form by grinding and polishing are dutiable under paragrapli 109. G. A. 5841 (T. D. 2-5760) and U. S. v. Robinson (140 Fed. Rep., 968; T. D. 26397) distinguished.— T. D. 27669 (G. A. 6463). Lenses for Bicycle Lamps.— Unmounted single lenses of glass, used chiefly in bicycle lanterns are not projecting lenses within the purview of paragraph 111 and are dutiable under paragraph 109. Paragraph 111 provides only for completed articles, and the term " projecting lens " applies only to a combina- tion of lenses mounted and known as "projection lens."— T. D. 24280 (G. A. 5205). Polished Coquill Glasses. — Convex-concave pieces of colored cylinder glass, elliptical in form, witb unground edges, dutiable at 45 per cent under paragraph 109.— T. D. 19349 (G. A. 4140). Klinger Glasses.— So-called klinger glasses, consisting of glass strips ground on one side with incisions that give a in-ismatic effect, are dutiable under ]iara- graph 110, relating to glass strips ground to a prismatic form.— T. D. 30465 (G. A. 6998). Prismatic Glass.— The provision in paragraph 110, for strips of glass ground or polished to " prismatic form." is not limited to strips so ground that any side in itself forms a prism, but includes also strips which fulfill the functions of a prism, as where there are ground in one side fine parallel longitudinal incisions forming prisms.— U. S. v. A.shcroft Manufacturing Co. (C. C. A.), T. D. 30384; T. D. 29878 (C. C.) and Ab. 1974S (T. D. 29298) affirmed. Slides for Magic Lanterns being specially provided for without words of limitation in paragraph 110. they are dutiable at the rate of 45 per cent ad valorem under that paragraph, and are not dutiable as toys at the rate of 35 per cent ad valorem under paragraph 418, the provisions of which apply only to toys not specially provided for elsewhere in the act. In re Borgfeldt (65 Fed. Rep., 791) cited and distinguished.— T. D. 22918 (G. A. 4894). DECISIONS UNDER THE ACT OF 1890. Partly Manufactured Lenses or Prisms. — Wedge-shaped pieces of glass ground and partly polished, designed for the manufacture of finished lenses, are dutiable as lenses.— T. D. 13696 (G. A. 1934). Lenses Partly Manufactured.— Lenses concave and convex which have been ground and polished, but not cut from the rough glass or pebble and, therefore, the edges not finished, are dutiable as lenses of glass and not free as glass plates or disks.— T. D. 12456 (G. A. 1194). DECISIONS UNDER THE ACT OF 1883. Philosophical Instruments — Lenses Not. — Lenses are dutiable as manufac- tures of glass and not as philosophical instruments.— T. D. 10404 (G. A. 95). 93. Opera and field glasses, optical instruments and frames and 1913 mountings for the same; all the foregoing not specially provided for in this section, 35 per centum ad valorem. 1894 166 DIGEST OF CUSTOMS DECISIONS. 108. Opera and field glasses, * * * aiid (tptical instruments, and 1909 frames or niountin^^'s for the same; all the forej^oinj^ not specially pro- vided for in this section, 45 per centum ad valorem. 111. Opera and field glasses, * * * and optical instruments, and 1897 frames or mountings for the same; all the foregoing not specially pro- vided for in this Act, 45 per centum ad valorem. 98. * * * opera glasses, and other optical instruments and framed for the same, 40 per centum ad valorem, 1890 (Not enunii'i-ated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Hand Heading Glasses or magnifying glasses dutiahle as optical instru- ments at the rate of 85 per cent ad valorem under paragraph 93. — Dept. Order (T. 1). 347S2). Nautical Instruments. It is said iu Gauot's Elementary Treatise on Physics that an " optical instru- ment " means "any combination of lenses, or of lenses and mirrors," and that such instruments may be tlivided into three classes, viz: "1. Microscopes, which are designed to obtain a magnified image of any object whcse real dimensions are too small to admit of its being seen distinctly by the naked eye. "2. Telescopes, by which very distant objects, whether celestial or ter- restrial, may be observed. " 3. Instruments designed to project on a screen a magnified or dinunished image of any object which can thereby be either depicted or rendered visible to a crowd of spectators ; such as the camera lucida, the camera obscura, photo- graphic apparatus, the magic lantern, the solar microscope, the photo-electric microscope, etc. The two former classes yield virtual images, the last, with the exception of the camera lucida, yield real images." It is not necessary either to adopt or reject this perhaps somewhat technical definition of the term " optical instrument " in its fullest scope, but sufficient to say that in a great many respects at least we think it accords with the common meaning of the term. See March's Thesaurus Dictionary of the English Language and Knight's American Mechanical Dictionary under " Optical in- strument." Azimuth mirrors, sextants, and octants are dutiable as composed chiefly of metal, under paragraph 1G7, and, not being aids to vision, are not classifiable as optical instruments under paragraph 93. — U. S. v. J. Bliss & Co. et al. (Ct. Cust. Appls.), T. D. 35980; (G. A. 7697) T. D. 35220 aflirmed. DECISIONS UNDER THE ACT OF 1894. Field Glasses are dutiable as optical instruments and not as manufactures of glass nor manufactures of metal.— T. D. 17273 (G. A. 3535). Graphoscopes are dutiable as optical instruments ami not as manufactures of wood.— T. D. 16975 (G. A. 3403). Hajniometers are dutiable as manufactures of metal and not as optical Instruments.— T. D. 18018 (G. A. 3862). Immersion Object (Jlasses are dutiable as optical instruments and not as lenses nor as manufactures of glass.— T. D. 16842 (G. A. 3361). SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 167 Optical Instruments. — Microscopes, abbe condensers, iris, and opera glasses are dutiable as optical instrunients and opera glasses and not as manufactures of metal.— T. D. 15713 (G. A. 2894). Stereoscopes composed of wood and glass are dutiable as optical instruments and not as manufactures of wood.— T. D. 15853 (G. A. 2953). DECISIONS UNDER THE ACT OF 1890. Loupes for Watchmakers, lenses of glass set singly in a framework of cork, are lenses.— T. D. 11374 (G. A. 657). Opera Glasses and Coverings for Same. — Leather cases containing shell opera glasses are dutiable with their contents as entireties as usual cover- ings.— T. D. 11412 (G. A. 695). Reading Glasses, Lenses Chief Value. — Reading glasses being magnifying glass lenses with metal frames and wooden handles, lenses chief value, are dutiable as lenses and not as manufactures of glass, nor as manufactures of metal.— T. D. 11546 (G. A. 721). 94. Surveying instruments, telescopes, microscopes, photographic and 1913 projection lenses, and frames and mountings for the same, 25 per centum ad valorem. 108. , * * * telescopes, microscopes, photographic and projection 1909 lenses * * *, and frames or mountings for the same; all the foregoing not specially provided for in this section, 45 per centum ad valorem. 111. * * *^ telescopes, microscopes, photographic and projection 1897 lenses * * *. and frames or mountings for the same; all the foregoing not specially provided for in this Act, 45 per centum ad valorem. 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Pathescopes. " Pathescope " Frames and Mountings. — A metal structure designed to serve as a support for the motive machinery, film reels, lamp house, and pro- jection lenses of a moving-picture machine known as a " pathescope " is not dutiable under paragraph 93 ("optical instruments and frames and mountings for the same"), but under paragraph 94 ("projection lenses, and frames and mountings for the same"). — U. S. v. American Express Co. (Ct. Cust. Appls.), T, D. 36490; (G. A. 7826) T. D. 35970 affirmed. The frame and machinery of a moving-picture machine or pathescope, Im- ported without the projection lens, lamp and lamp house, and reels, composed of metal, and weighing about 50 pounds, are not properly classifiable under paragraph 93 as " optical instruments and frames and mountings for the same " not specially provided for, but are dutiable under paragraph 94, covering " photographic and projection lenses and frames and mountings for the same." — T. D. 35970 (G. A. 7826). Coddington Loupes.— Microscopes being eo nomine provided for in para- graph 94, and it being practically admitted that the instrument in question has the properties of a microscope, we can not classify it as an optical instrument. We hold it dutiable under paragraph 94 as a microscope. — Ab. 38900. Nose Glasses and Stages, which are accessories to microscopes, dutiable as mountings for microscopes at 25 per cent ad valorem under paragraph 94. — Dept. Order (T. D. 35277). 168 DIGEST OF CUSTOMS DECISIONS. 1913 DECISIONS UNDER THE ACT OF 1S94. Patent Portrait Lens. — A patoiit portrait lens used as a part of a photo- graphic camera, consisting of eigiit single lenses arranged in jiaii's and mounted in metal, whicli constitute hut a small part of the value of the whole, the com- plete article being commercially known as lenses, is dutiable as lenses of glass and not as optical instruments. — Anthony & Co. v. U. S., 90 Feonent material of chief value, not specially provided for in this section, 30 per centum ad valorem. 109. Stained or painted glass windows, or parts thereof, and all mir- rors, not exceeding in size one hundred ami forty-four square inches, with or without frames or cases, and all glass or manufactures of gla.ss or paste or of which glass or paste is the component material of chief value, not specially provided for in this .section, 45 per centum ad valorem. 112. Stained or painted glass windows, or parts thereof, and all mir- rors, not exceeding in size one hundred and forty-four square inches, 1897 with or without frames or cases, and all glass or manufactures of glass or paste, or of which glass or past(> is the component material of chief value, not specially provided for in this Act, 45 per centum ad valorem. 102. All stained or painted glass windows, or parts thereof, and all mirrors not exceeding in size one hundred and fortv-Cour scpiare inches, with or without frames or cases, and all manufactures of glass, or of which glass is the component of chief value, not specially provided for in this Act, 35 per centum ad valorem. 351. Manufactures of * * * paste * * * or of whi -h these sub- stances or either of them is the component material of chief value, not specially provided for in this Act, 25 per centum ad valorem. 495. Glass, broken, and old glass, which can not be cut for use, and fit only to be remanufactured. (Free.) 105. Flint and lime, pres.sed glassware, not cut, engraved, painted, etched, decorated, colored, printed, stained, silvered, or gilded, 60 per centum ad valorem. 108. * * * all other manufactures of glass or of which glass shall be the component material of chief value, not specially provided for in this Act, 60 per centum ad valorem. 122. All stained or painted window glass and stained or painted glass 1890 { windows, and hand, pocket, or table mirrors not exceeding in size one hundred and forty-four square inclu's, with or without frames or cases, of whatever material composed, * * * .j,„] ,^,,^ specially provided for in this Act. * * ♦ 45 per centum ad valorem. 4.59. Manufactures of * * * paste, * * * not specially provided for in this Act, * * * 45 per centum ad valorem. 590. Glass, broken, and olil glass, which can not be cut for use, and fit only to be remanufactured. (Free.) 1909 1894 SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 169 143. * * * stained glass, and all other manufactures of glass or of which glass shall be the component material of chief value, not specially enumerated or provided for in this Act, 45 per centum ad valorem. 1883 { 420. Compositions of glass or paste, when not set, 10 per centum ad valorem. 707. Glass, broken pieces, and old glass which can not be cut for use, .and fit only to be remanufactured. (Free.) DECISIONS UNDER THE ACT OF 1913. Glass Stem Ware. Chief Value — Rule fob Ascertaining. — In determining the value of each constituent of an article only those expenses incurred in producing the con- stituent, and not those assignable to the article, can be considered. U. S. v. Gredelue (5 Ct. Cust. Appls., 298; T. D. 84476). Chief Value — Blown Glass and Molded Glass. — When an article is made of blown glass and molded glass the one of chief value is the one which had the greatest value at the time it became blown glass or molded glass. U. S. v. Gredelue (5 Ct. Cust. Appls., 298; T. D. 34476). Chief Value — Blown Glass and Molded Glass — Item of Value Charge- able TO Neither. — When an article is made of blown glass bowl and molded glass stem and foot, and the removal of the boss-shaped top blown on the bowl is necessary to the completion of the article, the cost of such removal, having been incurred after the bowl had become blown glass, is not a part of the value of the blown glass, but of the article. Glassware of Blown Glass and Molded Glass. — Plain stemmed glassware, with blown bowl and molded stem and foot, the stem and foot being chief value, like that in U. S. v. Gredelue (5 Ct. Cust. Appls., 298; T. D. 34476), is dutiable as a manufacture of glass under paragraph 109 or 95, tariff acts of 1909 and 1913, and not as being in chief value of blown glass under paragraph 98 or 84.— U. S. v. Fondeville & Von Iderstine (Ct. Cust. Appls.), T. D. 36457; Ab. 38696 affirmed. Wind Shields. — Merchandise consisting of two polished cylinder glass jsheets glued together, with a rim of adhesive substance to keep dampness from between the sheets, designed for use as material for automobile wind •shields, is too far proces.sed or advanced for classification as polished cylinder glass under paragraphs 86 and 90. It is dutiable as " all glass or manufactures of glass * * * or of which glass is the component material of chief value not specially provided for" under paragraph 95. — U. S. v. Schrenk & Co. (Ct. Cust. Appls.), T. D. 37013; Ab. 39748 reversed. DECISIONS UNDER THE ACT OF 1909. Electric Bulbs, Fruit Shaped and Colored. — These electric-light bulbs, colored, and shaped as fruit, could only be doubtingly classified as fruit, and any doubt should be resolved in favor of the importer. To hold otherwise would result in classifying the.se importations in all their variety at greatly varying rates of duty, and duties should be uniform upon uniform classes and kinds of goods. The goods were assessed by the board as " articles or wares composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal " under paragraph 199. This assessment was proper. " Manufactures of metal " refers to the material and includes all the com- ponent classes of such by whatever distinctive name known. — U. S. v. Wolff & Co. (Ct. Cust. Appls.), T. D. 34943; (G. A. Ab. 35162) T. D. 34307 aflirmed. 170 DIGEST OF CUSTOMS DECISIONS, Glass Halls used in tko ends of k'^s of piano stools and tabouret stools, dutiable under paragraph 109 at the rate of 45 per cent ad valorem. — Dept. Order (T. D. 31704). Glass, Ground. — Articles of glass that have been ground for purposes of utility held not dutiable under paragraph 98, in which provisiou is made for glass articles ground for ornamentation, but under paragraph 109, providing for manufactures of glass.— T. D. 30S24 (U. A. 7076). Glass Strips. - Strii)s of glass gronnd to a curvature, convex on one side and cut to pres(.-ribed lengths, used over a dial on weight scales, assessed as a manu- facture of glass not specially provided for \uider paragraph 109, were claimed dutiable as plate glass ground and polished (pars. 102, 104). Protest overruled. Ab. 27572 (T. D. :}2149) distinguished.— Ab. 33677 (T. D. 33763). Glass Towel Kods. — The board found from the testimony the merchandise was glass rods or glass and not fusible enamel. There is such a substantial conflict in the testimony that the court does not feel justified, under its well- established rule, in reversing the finding of the board. — Semon Bache & Co. v. U. S. (Ct. Cu.st. Appls.), T. D. 35150; (G. A. 7550) T. D. 34377 amrmed. Rods resembling glass, some clear in color, others opaque, and which a chemi- cal analysis would not differentiate from glass, and about 4 feet in length by IJ inches in diameter, not all straight, some thinner at one end than the other, Held dutiable as manufactures of glass under paragraph 109 and not as fusible enamel (par. 110). Ab. 27715 (T. D. 32244), Ab. 25449 (T. D. 31543), and G. A. 5760 (T. D. 25509) cited.— T. D. 34377 (G. A. 7556) ; affirmed by T. D. 35150 (Ct. Cust. Appls.) above. Glass Wool. — We have no hesitancy in holding that this merchandise is pro]ierly dutiable under paragraph 109. — Ab. 37301. Imitation Jet. — Technically "jet goods" are not, of cour.se, imitation jet, but where the record discloses the importer, the collector, and the Board of General Appraisers all considered the imjiortation an imitation jet it could not be properly asses.sed as jet, and was rightly held to be dutiable under paragraph 109. U. S. V. Beierle (1 Ct. Cust. Appls., 457; T. D. 31506).— U. S. v. Sheldon & Co. (Ct. Cust. Appls.), T. D. 32034; (G. A. Ab. 23464) T. D. 30091 affirmed. Imitation Precious Stones with foil backs, not suitable for use in the manu- facture of jewelry, dutiable at the rate of 45 per cent ad valorem under para- graph 109.— Dep. Order (T. D. 33012) Colored glass in imitation of precious stones, but nut suitable for use in the manufacture of jewelry, dutiable at the rate of 45 per cent ad valorem as manufactures of paste or glass under paragraph 109.— Dep. Order (T. D. 32S02). Mirrors. — Small circular hand mirrors, set in a celluloid case having a handle and a receptacle in the back, closed by a lid, for holding powder or a powder putt, composed in chief value of pyroxylin, are dutiable as mirrors under paragraph 109, and not as manufactures in chief value of pyroxylin under paragraph 17. The word "mirror" must be taken in its ordinary sense. The addition of a frame or case neither changes its character or use, nor advances it Into a new article.— T. D. 34919 (G. A. 7638). Mirrors in Cases. — The merchandise consists of pocket imitation-leather goods holding small mirrors and combs, or pencils and memorandum tablets. The presence of the ccmib or of the i)i>ncil and paper does not remove these articles from the category of mirrors in cases, iiaragraph 109, for the provision there Is more specific than that of paragraph 17. — U. S. v. Metropolitan Alumi- num Co. (Ct. Cu.st. Appls.), T. D. 32537; (G. A. Ab. 20951) T. D. 31971 afflrmed. SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 171 Molded Glass Disks. — Glass disks, rough cut or unwrought, chiefly used in the manufacture of reflectors for automobile lamps, are not entitled to free entry under paragraph 577, but are dutiable as manufactures of glass at 45 per cent ad valorem ui.der paragraph 109.— T. D. 3090G (G. A. 7095). Powdered Glass. — The true, final, and distinctive purpose of an abrasive is to create new surfaces by rubbing or grinding away older ones, and not to produce friction or heat. The use of powdered glass on match heads or the sides of match boxes is not as an abrasive. This glass nnght probably be regarded as a manufacture from waste, but it is not itself waste in the proper .sense of the term. It was dutiable as a manu- facture of gla.ss under paragraph 109.— Chrystal v. U. S. (Ct. Gust. Appls.), T. D. 35148; (G. A. 7585) T. D. 34628 aflirmed. Rough Glass Disks, which are to be ground and polished on both sides and silvered, for use as reflectors in automobile lamps, dutiable under paragraph 109, at the rate of 45 per cent ad valorem.— Dept. Order (T. D. 30533). DECISIONS UNDER THE ACT OF 1897. Artificial Birds' Eyes made of paste and mounted in pairs on a metal wire are dutiable at 45 per cent ad valorem under paragraph 112, and not at 60 per cent ad valorem under paragraph 100. G. A. 5811 (T. D. 25664) cited and fol- lowed. Note T. D. 26993. contra.— T. D. 26389 (G. A. 60.54). Broken Glass. — Window glass, broken in transit prior to arrival in this country, but which is fit for remanufacture at the time of such arrival, is not entitled to free entry as an article of no commercial value and worthless within the principle laid down in Lawder v. Stone (187 U. S., 281; 23 Sup. Ct. Rep., 79), merely because it became mixed with dirt and refuse in the warehouse of the importer after the cases containing it were unpacked. Such a mixing of the glass with refuse constitutes a damage within the prin- ciple settled in U. S. v. Bache (59 Fed. Rep., 762; 8 C. C. A., 258). affirming In re Bache, G. A. 1539 (T. D. 12988).— T. D. 25477 (G. A. 5741). Cut-Paste Articles are dutiable as manufactures of paste, not specially pro- vided for, under paragraph 112. rather than as articles of cut " glass " under paragraph 100. U. S. v. New York Merchandise Co. (167 Fed. Rep., 684; T. D. 29570) and G. A. 6808 (T. D. 29265) followed.— T. D. 30444 (G. A. 6995). Cut-paste articles are dutiable as manufactures of paste, not specially pro- vided for, under paragraph 112, rather than as articles of cut "glass" under paragraph 100.— U. S. v. New York Merchandise Co. (C. C. A.), T. D. 30279; T. D. 29570 (CO and (G. A. 6808) T. D. 29265 aflirmed. Electric Incandescent Lamps. — Incandescent lamps used for electric light- ing, and composed of blown glass, metal, and other material, glass being the component material of chief value, held dutiable at 45 per cent ad valorem under paragraph 112 as manufactures of glass, and not under paragraph 100 as articles of glass of the kind there described, nor as " blown glassware," nor under paragraph 193 as articles or wares composed in part of metal. — T. D. 20275 (G. A. 4304). Etched Thermometers. — Thermometers etched and painted for utilitarian purposes were held dutiable as manufactures of glass under paragraph 112.— Ab. 19557 (T. D. 29238). Glass Blanks. — Plain unground gla.ss blanks intended to be finished by cut- ting into dishes for table use are dutiable as manufactures of gla.ss and not as blown glassware.— U. S. v. Louis Hinsberger Cut-Glass Co., 94 Fed. Kep., 645; T. D. 19200 (G. A. 4121) and T. D. 21527 (G. A. 4531) affirmed. 172 DIGEST OF CUSTOMS DECISIONS. Class Powder. — Glass reduced to a coarse powder \>y a process of crushing, llie same beiny of diflerent colors and evidently intended for decorative pur- jioses, is dutial)le at 45 per cent ad valon-ni as a nianufactiu'e of glass, under paragraph IJL' and not at the rate of 2U per cent ad valorem under paragraph 435 or section 6 as imitations of precious stones or as a manufacture, not otherwise provided for, respectively. U. S. v. Meier (reported in T. D. 25973) cited.— T. D. 26207 (G. A. 5982). Tniitatioii Precious Stones. — Pieces of colored glass liackcd with foil, made in the form of lleurs-de-lis, designed for attachment to women's hats or dresses and not suitable for use as settings for jewelry, are not indtatious of precious Ktones. Such articles are dutiable at 45 per cent ad valorem under paragraph 112 and not at the rate of 20 per cent ad valorem und(M- paragraph 435. — T. D. l'G9S9 (G. A. (;257). "Jet Huckles," so calli'd, made of glass and metal, glass being of chief value, of a i)lain black color, are dutiable under paragraph 112 as manufac- tures of glas.s, and not at 00 per cent under paragraph 100 as " articles of glass, cut, engraved, painted, colored, stained, or otherwise ornamented, decorated or ground," etc. It seems that plain black is not a "color" within the meaning of paragraph 100.— T. D. 24547 (G. A. 5307). Jet Stones. — Jet not being a precious stone, articles of paste made in imita- tion thereof are not imitations of ;i i)recious stone, and are therefore not duti- able at the rate of 20 per cent under paragraph 435. They are dutiable at 45 per cent ad valorem under paragraph 112.— T. D. 2670G (G. A. 6149). Mirrors in Cases with Pencil and Comb. — The board sustained the im- porters' contention that the articles in controversy were dutiable as " mirrors " under paragraph 112.— Ab. 22695 (T. D. 30356). Mirrors mounted on or set in highly carved figures are dutiable as mirrors, and are not dutiable as manufactured articles according to component of chief value, even though the mirror is of slight value compared to the .setting. There is no connnercial or trade meaning to the words " mirrors," " mirrors framed," "mirror without frame," or " mirror without case," and such terms must be taken in their ordinary sense. Wiederer v. U. S. (78 Fed. Kep., 809) cited and followed.— T. D. 22744 (G. A. 4843). " Paste." — The term "paste" appearing in paragraphs 112 and 435 is appli- cable only to that variety of glass known as paste, and does not include any other of the various dictionary definitions of the word. — T. D. 28257 (G. A. 6628). Prismatic Glass. — So-called prismatic glass, used for the dellection of direct rays of light into the interiors of rooms, is dutiable at 45 i)er cent ad valorem under paragraph 112 as a manufacture of glass not specially provided for, and not as fluted, rolled, ribbed, or rough plate gla.ss at the rates according to .size and weight provided by paragraph 103.— T. D. 25732 (G. A. 5831). Shaving or dressing mirrors, having three sections hinged together, each Kection being framed and in it.self a complete mirror, not exceeding in size 144 square inches, and assessed for duty in its entirety as a looking-glass plate under paragraph 105. Held that each section, IxMug a separate and distinct nurror less than 144 square inches in size, is separately dutiable according to the provision for mirrors under paragraph 112. — T. D. 22470 (G. A. 4760). Stereoscopic photographic views on glass are dutiable at the rate of 45 per cent ad valorem under paragraph 112, and not at 00 per cent ad valorem, under paragraph 100, as glass decorated or ornamented. G. A. 2660 (T. D. 15134) cited.— T. D. 28404 (G. A. 0661). SCHEDULE B EARTHS, EARTHENWARE, AND GLASSWARE. 173 DECISIONS UNDER THE ACT OF 1894. Incaiulescent Lamps are dutiable as manufactures of glass. — T. D. 15584 (G. A. 2844). Mirror Plates, not framed, but Intended to be put in frames or cases, are dutiable as mirrors and not as cylinder glass. Sustaining T. D. 16345, G. A. 3174.— Wiederer v. U. S. (C. C), 78 Fed. Rep., 809. Pickle-Dish Blanks. — Blanks composed of lead glass, not molded or pressed flint or lime glassware, and not bottle glassware, rough and uncut, are dutiable as manufactures of glass not specially provided for. — T. D. 17163 (G. A. 3480). DECISIONS UNDER THE ACT OF 1890. Broken Glass Free. — Glass broken on the voyage of transportation is free. — T. D. 14500 (G. A. 2311). Window glass which was in a sound condition when shipped, but liroken on the voyage, so as to be useless except for remanufacture, is free, for it is for tariff purposes different merchandise from that which was shipped and not merely damaged merchandise of the same kind. — U. S. v. Bache, 59 Fed. Rep., 762 ; reversing 54 Fed. Rep., 371, and affirming T. D. 12988, G. A. 1539. Glass Pins. — Black-headed pins held dutiable as pins and not as manufac- tures of glass.— T. D. 12666 (G. A. 1315) reversed; Steinhardt v. U. S. (C. C), 92 Fed. Rep., 139. Hat Trimmings of Glass. — Hat trimmings and ornaments comprised of black glass and wire (glass chief value) and made in imitation of jet are duti- able as manufactures of glass and not as manufactures of jet, though commer- cially known as jet trimmings and jet goods. 56 Fed. Rep., 818, affirmed. — Goldberg v. U. S., 61 Fed. Rep., 91. Incandescent Electric-Light Lamps, glass chief value, arc dutiable as manufactures of glass and not as manufactures of metal. — T. D. 14924 (G. A. 2553). Photographic negatives by an American citizen who practiced amateur photography abroad are dutiable as manufactures of glass and are not free. — T. D. 12031 (G. A. 944). Photographs on Glass. — Stereoscopic views or photographic views on glass are dutiable as manufactures of glass and not as photographs. — T. D. 15134 (G. A. 2660). Physicians' and Dentists' Mirrors dutiable as manufactures of glass and not as mirrors.— T. D. 12303 (G. A. 1075). Rosaries composed of glass are manufactures of glass. — T. D. 11874 (G. A. 865). Trick Wine Glasses or deception glasses, articles of thin glass so constructed that a red liquid contained in the space between the walls and the bowl give them the appearance of wine glasses filled with wine, are dutiable as manufac- tures of glass and not as toys.— T. D. 13977 (G. A. 2082). DECISIONS UNDER THE ACT OF 1883. Glass. — Glass which is neither broad nor crown nor cylinder window glass, and is used for glazing windows, bookcases, and pictures, and generally for the purpose for which other window glass is used, is dutiable at 30 per cent ad valorem, as " manufactures, articles, vessels, and wares of glass, or of whicli glass r.hall be a component material, not otherwise provided for," and not under section 3 as not si)ecially provided for. — Roosevelt v. Maxwell, 3 Blatch., 391 ; 20 Fed. Cas., 1155. 1909 174 DIGEST OF CUSTOMS DECISIONS. 06. Fusible^ nnd l'Ijis'n onnmol. not spocinlly i)i-nvi(lod for in this 1913 section, "_'<) jht ccntuiii :i(l Viilorcm ; opal or cylinder .iclass tiles or tiling, 30 per cent mil ;ul valorem. 110. Fusiliie enamel, 25 per centum ad valorem; opal or cylinder glass tiles or tilini:, (>() ptM- centum ad valorem. 1897 113. Fusible en;nii(>I, 25 per c(MUum ad valorem. 1894 101. Fusible I'lianiel, * * * 25 per centum ad valorem. 1890 122. * * * fusible enamel, 45 jter centum ad valorem. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. "Fusible Enamel." — 'llie iirnvisjnn for "fusible enamel" in paragraph 113 has reference to the commodity imported in the form of powder, in sticlis, or in other convenient form for enamelini; the faces of watches and articles of Jewelry, or for other enameling i»urposes in the arts, and not to articles made of fusible enamel. In re Burke, G. A. 2537 (T. D. 14584), disapproved.— T. D, 25.509 (G. A. 57G0). Rods or canes of black glass used in the mainifaclure of mourning studs, classified as manufactures of glass under paragraph 112. were held more specifi- cally provided for as fusible enamel (par. 113).— Ah. 34613 (T. D. 34127). Glass Tiles classified as opal glassware under paragraph 100 were lield to be excluded from that paragrapli because they had not been blown, and the im- porters' contention for cla.ssification under paragraphs 101 and 107, relating to unpolished cylinder glass, colored, was sustained. — Ab. 2227G (T. D. 30165). DECISIONS UNDER THE ACT OF 1894. Glass Canes Cornelian are dutiable as fusible enamel and not as articles of glass cut.— T. D. 16434 (G. A. 3223). DECISIONS UNDER THE ACT OF 1890. Fusible Enamel. — White enamel, cylindrical in form, used in the manufac- ture of slee\e buttons, watch dials, clock faces, etc., is dutiable as fusible enamel and not as manufactures of glass. — T. D. 14508 (G. A. 2319). 97. Marble, breccia, and onyx, in block, rough or squared only, 50 cents per cubic foot ; marl)le, breccia, and onyx, sawed or dressed, over two inches in thickness, 75 cents per cubic foot; slabs or paving tiles of marble or onyx, containing not less than foiu' sup«'rlicial inclies, if not more than one inch in thickness, G cents per sujierflcial foot; if more tlian one inch and not more than one and one-hall' inches in thickness, 8 cents per superficial foot ; if more than one and one-half inches and not more than two inclies in tliickne.ss, 10 cents per superficial foot; if rubbed in whole or in part, 2 cents per superficial foot in addition ; mosaic cubes of marble or onyx, not exceeding two cubic inches in size, if loose, 20 per centum ad valorem ; if attached to paper <«• other material, 35 per centum ad valorem. 111. Marble and onvx. in block, rougli or squared only, 05 cents per cubic foot; marble and onyx, sawed or dressed, over two inches in thick- ness, $1 per cubic foot; slabs or paving tiles of marble or onyx, contain- ing not less than four superficial inches, if not more than one incli in thickne.ss, 8 cents per superficial foot; if more than one inch and not more than one and om^-half inches in thickness, 10 cents per superficial foot; if more than one an(> of polish and susceptible of use for decorative purposes, are not limestones hut niarhle. and were dutiable under paragraph 114, and not under paragraph 117. — U. S. v. Jackson ; U. S. v. Pisani ; U. S. v. Traitel Marble Co. ; U. S. r. Bockmann; U. S. v. Kossman (Ct. Oust. Appls.), T. D. 30849; (G. A. 6856) T. D. 29496 reversed. Hauteville stone similar to that passed upon by the United States circuit court of appeals for the second circuit in suit 4215 of Bockmann v. U. S. (T. D. 28784) to be classitied for duty as marble at 65 cents per cubic foot under para- graph 114.— Dept. Order (T. D. 29196). Hauteville stone is dutiable as "limestone" under paragraph 117, and not as " marble " under paragraph 114. Though the term " marble " is soniotinies broadly used to describe any lime- stone susceptible of a high polish, it is employed in paragraph 114 according to its more precise definition as being a limestone having a granular and crystal- line structure. Therefore, Hauteville stone, a high-grade ornamental and polish- able limestone which, though used for building purposes, is not crystalline, is not within said paragraph.— Bockmaim v. U. S. (C. C. A.), T. D. 28784; T. D. 28284 (C. C.) and T. D. 27157 (G. A. 6298), reversed; but Ct. Cust. Appls. in T. D. 30849 declines to follow. Istrian Marble, sometimes called Istrian stone, is a species of marble and is dutiable as such under paragraph 114, and not under the ))rovision in paragraph 117 for "freestone, granite, sandstone, limestone, and other building or monu- mental stone, except marble and onyx, unmanufactured or undressed, not spe- cially provided for." Fisher v. U. S. (91 Fed. Hep.. 759), aflirming In re Fisher (G. A. 3803), followed.— T. D. 21915 (G. A. 4628). Marble Blocks, varying in weight from 6 to 20 tons apiece, produced by saw- ing with wire cable from the larger blocks blasted at us stones, except such as are cut into shapes and forms lit ting them expressly for use in the construction of jewelry, not specially provided for in this section, 50 per centum ad valorem. 11"). Manufactures of agate, alabaster, chalcedony, chrysolite, coral, cornelian, garnet, jasper, jet, malachite, marble, onyx, rock crystal, or .spar, including clock cases with or without movements, not specially pro- vided for in this Act, 50 per centum ad valorem. 10"). ManMfactures of marble, onyx, or alabaster not specially provided for in this Act, 45 per centum ad valorem. 351, Manufactures of * * * coral, * * * j^.f * * * spar, * * * 25 per centum ad valorem. 125. Manufactures of marble not specially provided for in this Act, 50 per C(nitum ad valorem. 459. Manufactures of alabaster, * • ♦ coral, ♦ ♦ » jet, * • ♦ .si)ar, * * ♦ or of which these substances or either of them is the conii)onont material of chief value, not specially provided for in this Act, ^25 per centum ad valorem; * * *_ 394. Alabaster and spar statuary and ornaments, 10 per centum ad valorem. 45S. .Tet, manufactures and imitations of, 25 per centum ad valorem. 4G8. All manufactures of marble not specially enumerated or provided .for in this Act, 50 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Fused Rock Crystal. — Transparent, glass-like cylindrical tubes, about 2 inches in diameter, made from th(> product resulting from fusing or melting quartz rock with Intense heat, whereby its crystalline property is d(>stroyed or eliminated and the product thereby rendered proof against sudden and extreme changes of temperature, which is not the case with rock crystal in its natural state, do not come within the provision for rock crystal in paragraph 98, but are dutiable as articles compo.sed wholly or in chief value of earthy or mineral substances not decorated in any manner at 20 per cent as, * * * slate chimney pieces, mantels, slabs for tables, and all o.tlier manufactures of slate, 30 per centum ad valorem. 132. Roofing slates, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1890. Slate for Pencils. — Small pieces of slate, to be placed in wood cases and used as slate pencils, are manufactures of slate and not slate pencils. — T. D. 11228 (G. A. 587), 1894 1890 122. * * * ferrosilieou * * * $4 per ton. * * * 110. * * * ferrosilicon * * * $4 per ton. * * ♦ 134. * * * ferrosilicon * * *, three-tentlis of 1 cent per pound ; * * *. (Not euuuierated.) SCHEDULE C— METALS AND MANUFACTURES OF. 102. Chrome or chromium metal, ferrochrome or ferrochromium, ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten, ferro- 1913 vanadium, molybdenum, titanium, tantalum, tungsten or wolfram metal, and ferrosilicon and other alloys used in the manufacture of steel, not specially provided for in this section, 15 per centum ad valorem. 184. Chrome or chromiiun metal, ferrochrome or ferrochromium, ferro- molybdenum, ferrophosphorus, ferrotitanium, ferrotungsten, ferrovana- dium, molybdenum, titanium, tantalum, tungsten or wolfram metal, val- 1909 ued at $200 per ton or less, 25 per centum ad valorem ; valued at more than $200 per ton, 20 per centum ad valorem ; ferrosilicon containing not more than 15 per centum of silicon, $5 per ton ; ferrosilicon containing more than 15 per centum of silicon, 20 per centum ad valorem. 1897 1894 1890 1883 DECISIONS UNDER THE ACT OF 1897. Chrome Metal, Molybdenum, Tungsten Metal, etc. — Chromium, chrome metal, molybdenum, molybdenite, and other similar substances used for harden- ing of steel are dutiable under the provisions of paragraph 122 by similitude to ferromanganese. G. A. 6173 (T. D. 26788), and the authorities therein cited, followed.— T. D. 26901 (G. A. 6227). Ferroalloys. So-called ferroalloys — ferrochrome, ferrotungsten, and ferrovanadium — are dutiable under paragraph 122 as ferromanganese by similitude rather than as unwrought metals under paragraph 183. U. S. v. Lavino (T. D. 30168), affirm- ing 171 Fed. Rep., 245 (T. D. 29764), followed.— T. D. 30441 (G. A. 6992). The alloys ferrochrome, ferrovanadium, and ferrotungsten are dutiable by similitude as ferromanganese under paragraph 122. The provision in paragraph 183 for " unwrought " metals does not include ferroalloys, which, though they can be wrought into different forms and shapes, are not to any extent shown to be imported to be themselves wrought into use- ful articles, but are generally used for imparting certain qualities to steel in the process of its manufacture. Uniformity of Decisions. — Uniformity of decisions, especially in administer- ing the tariff act, is most desirable. — U. S. v. Lavino ; U. S. v. Hempstead ; U. S. V. Hampton; (C. C. A.), T. D. 30168; T. D. 29764 (O. C.) affirmed and (G. A. 6755) T. D. 28948 reversed. Ferrochrome, ferromolybdenum, ferrophosphate, ferrotitanium, ferrotungsten, ferrovanadium, and other similarly constituted materials. Held to be dutiable 185 186 DIGEST OF CUSTOMS DECISIONS. at the same rate as ferronianganese under paragrapli 122 by virtue of the •' similitude clause," section 7. U. S. v. Roessler & Ilasslaclier Cheniical Co. (137 Fed. Rep.. 770; T. D. 26127) followed.— T. D. 2G7SS (G. A. G173). Ferrochronie, forrotungsten, ferroiuolybdenum, and ferrovanadium, which are mixtures of iron with chromium, tungsten, molybdenum, and vanadium, respec- tively, obtained by smelting, which are not wrought or manufactured by them- .selves into any article, but are used always in connection with some other mate- rials, as with steel as an alloy, are not dutiable as " metals uuwrought " under paragraph 183, but by virtue of the similitude clause in section 7 at the rate applicable to " ferromanganese," enumeratetl in paragraph 122. — U. S. i'. Roess- ler & Hasslacher Chemical Co. (C. C. A), T. D. 26127. Manganese and Iron Alloy. — So-called alloys composed of manganese, iron and tin, and copper and tin, respectively, held to be dutiable as uuwrought metals under the provisions of paragraph 183. Thomas v. William Cramp & Sons Ship & Engine Building Co. (T. D. 27034), afhrming Cramp et al. v. U. S. (139 Fed. Rep., 303; T. D. 26595), and reversing Ab. 1530 (T. D. 25312), in part cited; U. S. v. Roessler & Hasslacher Chemical Co. (137 Fed. Rep., 770; T. D. 26127), compared.— T. D. 27107 (G. A. 6284). DECISIONS UNDER THE ACT OF 1894. Ferrochrome is dutiable at $4 per ton under paragrapli 110, by virtue of section 4. U. S. r. Dana (99 Fed. Rep., 433, reversing G. A. 3715) followed. To entitle an importer to the benefit of the similitude clause, on appeal by protest from the action of the collector, that clause must be claimed in the pro- test. Hahn v. Erhardt (78 Fed. Rep., 620) followed.— T. D. 22161 (G. A. 4699). DECISIONS UNDER THE ACT OF 1890. Chrome Iron, or alloy of iron and chromium, imported in lumps contained is cask.s, is dutiable as uuwrought metal and not as pig iron or spiegeleisen. — T. D. 13966 (G. A. 2071). 103. jNIuck bars, bar iron, square iron, rolleil or hammered, round 1913 iron, in coils or rods, bars or shapes of rolled or hammered iron not specially provided for in this section, 5 per centum ad valorem. 119. Bar iron, muck bars, square iron, rolled or hammered, comprising flats not less than one inch wide nor less tlian three-eighths of one inch thick, round iron not less than seven-sixteenths of one inch in diameter, three-tenths of 1 cent per pound. 120. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled or hammered intn, not specially provided for in this section, six-tenths of 1 cent per pound: * * * Provided further, That all iron bars, * * *, in the manufac- ture of which charcoal is used as fuel, shall be subject to a duty of $8 . per ton. 123. Bar iron, square iron, rolled or hammered, comprising flats not le.ss than one inch wide nor less than three-eighths of one inch thick, round iron not less than seven-sixteenths of one inch in diameter, six- tentlis of 1 cent per pound. 124. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled or hammered iron, not specially provided for in this Act, eight-tenths of 1 cent per pound : * * * Provided further. That all iron bars. * * *^ in the manufac- ture of which charcoal is used as fuel, shall be subject to a duty of $12 per ton. 1909 1897 1894 1890 SCHEDULE C METALS AND MANUFACTURES OP. 187 111. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not specially provided for in this Act, eight-tenths of 1 cent per pound ; * * * Provided further, That all iron bars, * * *, in the manufacture of which char- coal is used as fuel, shall be subject to a duty of $12 per ton. 112. Bar iron, rolled or hammered, comprising Ihits not less than one inch wide nor les.s than three-eighths of one inch thick, six-tenths of 1 cent per pound ; round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, six-tenths of 1 cent per pound ; flats less than one inch wide, or less than three-eighths of one inch thick, round iron less than three- fourths of one inch and not less than seven-sixteenths of one inch in diameter ; and square iron less than three-fourths of one inch square, l six-tenths of 1 cent per pouud. 135. Bar iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of 1 cent per pound ; round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, nine-tenths of 1 cent per pound ; flats less than one inch wide. or less than three-eighths of one inch thick ; round iron less than three- fourths of one inch and not less than seven-sixteenths of one inch in diameter ; and square iron less than three-fourths of one inch square, 1 cent per pound. 136. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not specially pro- vided for in this Act, 1.1 cents per pound ; * * * Provided further. That all iron bars, * * * in the manufacture of which charcoal is used as fuel, shall be subject to a duty of not less than $22 per ton. 148. Bar iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of 1 cent per pound ; comprising round iron not less than three-fourths of one incli in diameter, and square iron not less than three-fourths of one inch square, 1 cent per pound ; comprising flats less than one inch wide, or less than three-eighths of one inch thick ; round iron less than three-fourths of one inch and not less than seven sixteenths of one inch in diameter, and square iron less than three-fourths of one inch square, 1.1 cents per pound ; * * * Provided further. That all iron bars. * * * in the manufacture of which charcoal is used as fuel, shall be subject to a duty of $22 per ton. 150. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron not specially enu- . merated or provided for in this Act, 1.2 cents per pound. DECISIONS UNDER THE ACT OF 1913. Bar Iron. — Round bar iron imported in 10-foot lengths and i, f, and § inch in diameter, recognized in the trade and commerce as bar iron and not as wire rods, held dutiable as bar iron (par. 103) rather than as wire rods (par. 113).— Ab. 39871 followed in Abs. 40237 and 40372. DECISIONS UNDER THE ACT OF 1909. Muck Bars made by the charcoal process are not included in the last proviso to paragraph 120, but are dutiable under the eo nomine provision for such goods in paragraph 119. 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 numifest that the proviso was intended to have other application. — T. D. 31494 (G. A. 7205). DECISIONS UNDER THE ACT OF 1897. Charcoal Iron. — There is no distinction between " bar ii'on " provided for in paragraph 123 and " iron bars " provided for in paragraph 124, and such 1883 188 DIGEST OF CUSTOMS DECISIONS. merchandise is not distinguislied by any trade term or recognition. Held, tlierefore, tliat iron bars made by the charcoal process are included in the last proviso to paragraph 124, and are dutiahlo thereunder at the rate of $12 per ton, and are not talcen out of its operation by virtue of the provision for " bar iron" in paragraph 123. Rlilne v. U. S. (115 Fed. Rep., 410) cited and fol- lowed ; G. A. 4834 reversed as to this particular merchandise. — T. D. 23833 (G. A. 51 G6). Pkoviso to Paragraph 124. — The proviso to paragraph 124 is limited in its operation to the paragraph itself, and does not extend beyond it. Only such classes of iron as those provided for by that paragraph which may be manu- factured by the usi> of charcoal as a fuel are covered thereby and all classes of iron specially provided for in other paragraphs of the act are not included. U. S. V. Dickson (15 Pet., 141) ; U. S. v. Newhall (91 Fed. Rep., 529) ; U. S. v. Slazenger (not yet published) cited and followed. Modified in T. D. 23833, supi-a.— T. D. 22708 (G. A. 4834). Muck Bars. — In regard to imported muck bars, produced by converting pig iron into wrouglit iron in the puddling furnace, and then rolling the wrought iron through a set of rolls from which it comes in the form known as muck bar, Held that iron in this condition is dutiable under paragraph 123 as " bar iron," and not under paragraph 135, relating to " steel in all forms and shapes not si)ecially provided lor," nor under the first proviso in paragraph 124, covering " iron in forms less finished than iron bars and more advanced than pig iron."— Moorhead v. U. S. (C. C), T. D. 24974; (G. A. 5311) T. D. 24324 affirmed. 104. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, sashes, frames, and building forms, together with all other structural shapes of iron or steel, whether plain, punched, or fitted for use, or whether assembled or luanufactured, 10 per centum ad valorem 1913 121. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural 1909 shapes of iron or steel, not assembled, or manufactured, or advanced be- yond hammering, rolling, or casting, valued at nine-tenths of 1 cent per pound or less, three-tenths of 1 cent per pound ; valued above nine-tenths of 1 cent per pound, four-tenths of 1 cent per pound. 125. Beams, girders, joists, angles, channels, car-truck channels, TT, colunuis and posts or parts or sections of columns and posts, deck and 1897 bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, five- tenths of 1 cent per pound. 113. Beams, girders, joists, angles, channels, car-truck channels, TT, colunms and posts or parts or sections of colunms and posts, deck and 1894 bulb beams, and building forms together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, six-tenths of 1 cent per pound. 137. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck an(l 1890 bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, nine-tenths of 1 cent per pound. 178. Iron or steel beams, girders, joists, angles, channels, car-truck .„„- channels, TT, columns and posts, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, li cents per pound. SCHEDULE C METALS AND MANUFACTURES OF. 189 DECISIONS UNDER THE ACT OF 1913. Structural Shapes — Alloy Steel. — It was not the legislative purpose to include in paragraph 104, tariff act of 1913, structural shapes of steel contain- ing nickel alloy. Structural shapes of nickel-alloyed steel are dutiable as pressed shapes composed of steel and containing nickel as an alloy under paragraph 110, tariff act of 1913, and not as structural shapes of steel under paragraph 104.— Kuyper & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36509; Ab. 39190 affirmed. Steel Window Sashes and Frames. — Window sashes and frames composed entirely of steel, notwithstanding they have permanently attached thereto gun- metal hinges and stay pins and brass bushings, are nevertheless properly classi- fiable as sashes and frames of steel under the eo nomine provision therefor in paragraph 104, as claimed, rather than as manufactures of metal under para- graph 167.— T. D. 34675 (G. A. 7591). DECISIONS UNDER THE ACT OF 1897. Steel Window Sashes. — Where steel parts have been assembled and united into complete window sashes they have been too far advanced in manufacture to be " structural shapes of iron or steel fitted for use," within the meaning of paragraph 125, but are dutiable as manufactures of metal under paragraph 193.— Ackerson v. U. S. (C. C. A.), T. D. 30469; T. D. 29823 (C. C.) and (G. A. 6810) T. D. 29276 affirmed. Structural Iron, — Ornamental ironwork representing leaves and other dec- orations dutiable as structural iron under paragraph 125. — T. D. 19198 (G. A. 4119). DECISIONS UNDER THE ACT OF 1890. Steel Deck or Bulb Beams for Ships. — Steel bulb bars used for deck beams in shipbuilding are dutiable as structural shapes of steel and not under para- graph 146.— T. D. 13698 (G. A. 1936). Structural Shapes of Iron. — Wrought iron bars for use in the Holliwell system of roofs and skylights are structural shapes of iron. — T. D. 12933 (G. A. 1484). DECISIONS UNDER THE ACT OF 1883. Iron Floor Frame. — Pieces of iron specially manufactured, fitted, pur- chased, and shaped as parts of a particular floor frame are dutiable as manu- factures of metal and not as iron or steel beams, girders, joists, "and building forms, although they might be merchantable as beams or other articles espe- cially enumerated when the frame is taken to pieces. — Birtwell v. Saltonstall (G. C), 39 Fed. Rep., 383. 105. Boiler or other plate iron or steel and strips of iron or steel, not specially provided for in this section ; sheets of iron or steel, com- 1913 ™^" ^^ black, of whatever dimensions, whether plain, corrugated, or crimped, including crucible plate steel and saw plates, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel, whether sheared or rolled in grooves, or otherwise, 12 per centum ad valorem. 190 DIGEST OF CUSTOMS DECISIONS. 1909 1897 122. Boiler or other plate iron or steel, except crucible plate steel and saw plates liereiiiaftt-'r provided for in this section, not thinner than num- ber ten wire sau^^e, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel sheared or rolled in grooves, value at eight-tenths of 1 cent i)er pound or less, three-tenths of 1 cent per pounil ; valued above eight-tenths of 1 cent and not above 1 cent per pound, four-tenths of 1 cent per poinid ; valued above 1 cent and not above 2 cents per ixuind, tive-ti'iiths of 1 cent per pound; valued above 2 cents and not above 3 cents per pound, six-tenths of 1 cent per pound; valued at over 3 cents per pound, 20 per centum ad valorem: Provided, That all sheets or plates of iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 127. Sheets of iron or steel, common or black, of whatever dimensions, and skelj) iron or steel, valued at 3 cents per pound or less, thinner than number ten and not thinner than number twenty wire gauge, live-tenths of 1 cent per pound ; thinner than number twenty wire gauge and not thinner than number twenty-tive wire gauge, six-tenths of 1 cent per pound ; thinner than number twenty-five wire gauge and not thinner than number thirty-two wire gauge, eight-tenths of 1 cent per pound ; thinner than number thirty-two wire gauge, nine-tenths of 1 cent per pound; cor- rugated or crimped, eight-tenths of 1 cent per pound ; all the foregoing valui>d at more than 3 cents per pound, 30 per centum ad valorem: Pro- ridcih That all sheets or plates of conunon or black iron or steel not Ihiniier than number ten wire gauge shall pay duty as plate iron or plate steel. 137. * * * ; and on steel circular saw plates there shall be paid one- fouiMh of 1 cent per pound in addition to the rates provided in this sec- tion for steel plates. 126. Boiler or other plate iron or steel, except crucible plate steel and saw plates hereinafter provided for, not thinner than number ten wire gauge, sheared or unsheared, and skelp iron or steel sheared or rolled in grooves, valued at 1 cent per pound or less, five-tenths of 1 cent per pound ; valued above 1 cent and not above 2 cents per pound, six-tenths of 1 cent per pound ; valued above 2 cents and not above 4 cents per l)ouiid, 1 cent per pound ; valued at over 4 cents per pound, 25 per centum ad valorem: Provided, That all sheets or plates of iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 131. Sheets of iron or steel, common or black, of whatever dimensions, and skelp iron or steel, valued at 3 cents per pound or less, thinner than number ten and not thinner than number twenty wire gauge, seven- tenths of 1 cent per pound ; thimier than mnnber twenty wire gauge and not thimier than number twenty-five wire gauge, eight-tenths of 1 cent per pound ; thinner than mnnber twenty-five wire gauge and not thinner than number thirty-two w'ire gauge, 1.1 cents per pound ; thimier than number thirty-two wire gauge, 1.2 cents per pound; corrugated or crimped. 1.1 cents per pound: Provided, That all sheets of common or black iron or steel not thinner than number ten wire gauge shall pay duty as plate iron or plate steel. 135. * * *; saw plates wholly or partially manufactured ; * * * all the above valued at 1 cent per pound or less, three-tenths of 1 cent per Iiound; valued above 1 cent and not above 1.4 cents per pound, four- tenths of 1 cent per pound; valued above 1.4 cents and not above 1.8 cents per pound, six-tenths of 1 cent per pound; valued above 1.8 cents and not above 2.2 cents per pound, seven-tenths of 1 cent per pound ; val- ued above 2.2 cents and not above 3 cents per pound, nine-tenths of 1 cent per pound; valued above 3 cents per i)ound and not above 4 cents p(>r pound. 1.2 cents per pound; valued above 4 cents and not above 7 cents per pound. 1.3 cents per pound ; valued above 7 cents and not above 10 cents per pound. 2 cents per pound ; valued above 10 cents and not above 13 cents per pound, 2.4 cents per pound ; valued above 13 cents and not above 10 cents per pound, 2.8 cents per pound ; valued above 16 cents per pound, 4.7 cents per pound. 141. * * * on steel circular saw i)lates there shall be paid one-half of 1 cent per pound in addition to the rate provided in this Act for steel saw plates. 1894 1890 SCHEDULE C METALS AND MANUFACTURES OP, 191 114. Boilei" or other plate iron or steel, except saw plates liereinafter provided for, not thinner than number ten wire gauge, sheared or un- sheared, and skelp iron or steel sheared or rolled in grooves, valued at 1 cent per pound or less, five-tenths of 1 cent per pound ; valued above 1 cent and not above 1^ cents, six-tenths of 1 cent per pound ; valued above li cents and not above 4 cents per pound, 30 per centum ad valorem ; valued at over 4 cents per pound, 25 per centum ad valorem : Provided, That all plate iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. lis. Sheets of iron or steel, common or black, including all iron or steel commercially known as common or black taggers iron or steel, and skelp iron or steel, valued at 3 cents per pound or less, thinner than number ten and not thinner than number twenty wire gauge, seven- tenths of 1 cent per pound ; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, eight-tenths cent per pound ; thinner than number twenty-five wire gauge, 1.1 cents per pound ; corrugated or crimped, 1.1 cents per pound : Provided, That all common or black sheet iron or sheet steel not thinner than number ten wire gauge shall pay a duty as plate iron or plate steel. 122. * * * saw plates, wholly or partially manufactured ; * * * ; all of the above valued at 1 cent per pound or less, three-tenths of 1 cent per pound ; valued above 1 cent and not above 1.4 cents per pound, four- tenths of 1 cent per pound ; valued above 1.4 cents and not above 1.8 cents per pound, six-tenths of 1 cent per pound ; valued above 1.8 cents and not above 2.2 cents per pound, seven-tenths of 1 cent per pound; valued above 2.2 cents and not above 3 cents per pound, nine-tenths of 1 cent per pound ; valued above 3 cents per pound and not above 4 cents per pound, 1.2 cents per pound ; valued above 4 cents and not above 7 cents per pound, 1.3 cents per pound ; valued above 7 cents and not above 10 cents per pound, 1.9 cents per pound ; valued above 10 cents and not above 13 cents per pound, 2.4 cents per pound ; valued above 13 cents and not above 16 cents per pound, 2.8 cents per pound ; valued above 16 cents per pound, 4.7 cents per pound. 138. Boiler or other plate iron or steel, except saw plates hereinafter provided for, not thinner than number ten wire gauge, sheared or un- sheared, and skelp iron or steel sheared or rolled in grooves, valued at 1 cent per pound or less, five-tenths of 1 cent per pound; valued above 1 cent and not above 1.4 cents per pound, sixty-five hundredths of 1 cent per pound ; valued above 1.4 cents and not above 2 cents per pcmnd, eight-tenths of 1 cent per pound ; valued above 2 cents and not above 3 cents per pound, 1.1 cents per pound ; valued above 3 cents and not above 4 cents per pound, 1.5 cents per pound ; valued above 4 cents and not above 7 cents per pound, 2 cents per pound; valued above 7 cents and not above 10 cents per pound, 2.8 cents per pound ; valued above 10 cents and not above 13 cents per pound, 3J cents per pound; valued above 13 cents per pound, 45 per centum ad valorem: Provided, That all plate iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 142. Sheets of iron or steel, common or black, including all iron or steel commercially known as common or black taggers iron or steel, and skelp iron or steel, valued at 3 cents per pound or less : Thinner than number ten and not thinner than number twenty wire gauge, 1 cent per pound ; thinner than number twenty wire gauge, and not thin- ner than number twenty-five wire gauge, 1.1 cents per pound; thinner than number twenty-five wire gauge, 1.4 cents per pound ; corrugated or crimped, 1.4 cents per pound : Provided, That all common or black sheet-iron or sheet-steel not thinner than number ten wire gauge shall pay duty as plate iron or plate steel. 246, *■ * * saw plates, wholly or partially manufactured ; * * * ; all of the above valued at 1 cent per pound or less, four-tenths of 1 cent per pound ; valued above 1 cent and not above 1.4 cents per pound, five- tenths of 1 cent per pound ; valued above 1.4 cents and not above 1.8 cents per pound, eight-tenths of 1 cent per pound ; valued above 1.8 and not above 2.2 cents per pound, nine-tenths of 1 cent per pound ; valued above 2.2 cents and not above 3 cents i>er pound, 1.2 cents per pound ; valued above 3 cents and not above 4 cents per pound, 1.6 cents per 1883 192 DIGEST OF CUSTOMS DECISIONS. pound; valued iil)ove 4 cents and not above 7 cents per pound. 2 cents per pound ; valued above 7 cents and not above 10 cents per pound, 2.8 cents per pound; valued above 10 cents and not above 13 cents per pound. 3i cents per pound ; valued above 13 cents and not above 16 cents per pound, 4.2 cents per pound; valued above 10 cents per pound, 7 cents per pound. 152. * * * ; and on steel circular saw plates there shall be paid 1 cent per pound in addition to the rate provided in this act for steel saw plates. 151. Boiler or other plate iron, sheared or unsheared, skelp iron, sheared or rolled in grooves, IJ cents per pound; sheet iron, coiuuiun or black, thinner than one inch and one-half and not thinner than number twenty wire gauge, 1.1 cents per pound ; thinner than number twenty wire gauge and not thinner than number twenty-flve wire gauge, 1.2 cents per pound; thinner than number twenty-five wire gauge and not thinner than number twenty-idne wire gauge, 1.5 cents per pound; thin- ner than number twenty-nine wire gauge, and all iron commercially known as conuuon or black taggers iron, whether put up in boxes or bundles or not, 30 per centum ad valorem : * * *. 153. * * * corrugated or crimped sheet iron or steel, 1.4 of 1 cent per pound. 177. * * * ; and on steel circular saw plates there shall be paid 1 cent per pound, in addition to the rate provided in this Act. DECISIONS UNDER THE ACT OF 1913. Band-Saw Steel Plates. — Merchandise invoiced as saw plates and returned by the appraiser as " crucible steel sheets .suitable for band saws," classified at 15 per cent ad valorem under paragraph 110, is claimed dutiable at 12 per cent under paragraph 105 providing for " crucible plate steel and saw plates." From the evidence it was found tiiat the articles are band-saw steel plates. They were held dutiable at 12 per cent under paragraph 105. — Ab. 39008. DECISIONS UNDER THE ACT OF 1897. Circular Saw Plates. ^ — Steel disks resembling circular saw plates in size, shape, general finish, and quality of steel, are saw plates and subject to the additional duty provided in paragraph 141 for " steel circular saw plates." Boker v. U. S. (T. D. 29652), affirming G. A. 6694 (T. D. 28625), followed.— T. D. 29743 (G. A. 6905) Steel plates which in size, shape, general finish, and quality correspond to circular saw plates, are "steel circular saw plates " within the meaning of paragraph 141. though not actually used as saw plates. — Boker v. U. S. (C. C), T. D. 29652; (G. A. 6094) T. D. 28625 affirmed. DECISIONS UNDER THE ACT OF 1894. Circular Plates of Taggers Steel. — Steel in circular form varying in diam- eter from 11 to 15 inches, of the thickness of 0.912 of one inch, or 30 wire gauge. valued at not more than 2^^ cents per pound, is dutiable as common or black taggers steel at 1.1 cents per pound and not under paragraph 122 as sheared shapes.— T. D. 18166 (G. A. 3923). Saw Plates. — A strip of high-grade steel 50 feet long by 8 inches wide, fitted by its composition only for saws, and which is commercially known as saw plates, is dutiable as such and not iinder paragraph 116 as band .steel nor under paragraph 124 as sheet steel in strips. Reversing T. D. 17349, G. A. 3500.— Belcher v. U. S. (O. C), 91 Fed. Rep., 975. SCHEDULE C METALS AND MANUFACTURES OF. 193 Steel Strips flattened from round steel wire, not smaller than 13 wire gauge and cut into lengths not valued at above 3 cents per pound, are dutiable under paragraph 122 and not under paragraph 124 as articles manufactured from round steel wire. — U. S. v. Boker, 90 Fed. Rep., 804. DECISIONS UNDER THE ACT OF 1890. Iron Sheets. — Sheets of iron or steel valued at more than 3 cents per pound are not covered by paragraph 142, but are dutiable, according to value, under paragraph 215, as manufactures of metal not specially provided for. They are not subject to the additional rate imposed by paragraph 144 when pickled or cleaned ; such paragraph being applicable only to sheets dutiable by gauge under paragraph 142. — Hampton v. U. S., 116 Fed. Rep., 109. 106. Iron or steel anchors or parts thereof; forgings of iron or steel, or of combined iron and steel, but not machined, tooled, or otherwise advanced in condition by any process or operation subsequent to the 1913 forging process, not specially provided for in this section, 12 per centum ad valorem ; antifriction balls, ball bearings, and roller bearings, of iron or steel or other metal, finished or unfinished, and parts thereof, 35 per centum ad valorem. 123. Iron or steel anchors or parts thereof, 1 cent per pound ; forgings of iron or steel, or of combined iron and steel, but not machined, tooled, or otherwise advanced in condition by any process or operation subse- 1909 quent to the forging process, not specially provided for in this section. 80 per centum ad valorem ; antifriction balls, ball bearings, and roller bearings, of iron or steel or other metal, finished or unfinished, 45 per centum ad valorem. 127. Iron or steel anchors or parts thereof, 1^ cents per pound ; forg- ings of iron or steel, or of combined iron and steel, of whatever shape 1897 or whatever degree or stage of manufacture, not specially provided for in this Act, 35 per centum ad valorem ; antifriction ball forgings of iron or steel, or of combined iron and steel, 45 per centum ad valorem. 115. Forgings of iron or steel, or forged iron or steel combined, of whatever shape, or in whatever stage of manufacture, not specially provided for in this Act, IJ cents per pound: Provided, That no forgings of iron or steel, or forgings of iron and steel combined, by whatever process made, shall pay a less rate of duty than 35 per centum ad valorem. 126. Anchors, or parts thereof, of iron or steel, mill irons and mill cranks of wrought iron, and wrought iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam engines, and . locomotives, or parts thereof, 1.2 cents per pound. 139. Forgings of iron or steel, or forged iron and steel combined, of whatever shape, or in whatever stage of manufacture, not specially pro- vided for in this Act, 2.3 cents per pound : Provided, Tliat no forgings of iron or steel, or forgings of iron and steel combined, by whatever process made, shall pay a less rate of duty than 45 per centum ad valorem. 153. Anchors, or parts thereof, of iron or steel, mill irons and mill cranks of wrought iron, and wrought iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, 1.8 cents per pound. 163. * * * anchors or parts thereof, mill irons and mill cranks, of wrought iron, and wrought iron for ships, and forgings of iron and steel, for vessels, steam engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, 2 cents per pound. 167. Forgings of iron and steel, or forged iron, of whatever shnpe, or in whatever stage of manufacture, not specially enumerated or pmvided , for in this Act, 2i cents per pound. 60690°— 18— VOL 1 13 1894^ 1890 1883 194 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1913. Raceways for Ball Bearings. — These articles are so far finished when im- ported as to indii-ate jier se tlicir nltiniato use, and their shape and condition unlit tlieni commercially for any otlier than this use. Tlie words " finished or unfinislied, and parts thereof." paragraph 106. apply to finished or, unfinished ball bearings, and also to parts of finished or uiitinished ball bearings. The importations were properly assessed under thai paragraph. — Norma Co. of America i-. U. S. (Ct. Cust. Appls.). T. D. S.l^.lO ; (G. A. Ab. 36-535) T. D. 34774 afiirmed. Washers — Parts of Ball Bearings. — Merchandise invoiced as washers, held to be parts of ball bearings and dutiable at 35 per cent under paragraph 106 and not under paragraph 123 as washers.— Ab. 37073 (T. D. 35000). Forgings. — Steel balls not further advanced than the forging process, used for crushing cement or ores, dutiable imder paragraph 106 as forgings and not as ball bearings.— Ab. 38032. DECISIONS UNDER THE ACT OF 1909. Metal Hoes. — Comparing paragraph 127, tarilT act of 1S97, 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 burr 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. — U. S. v. Anderson & Co. (Ct. Cust. Appls.), T. D. 320S0 ; (G. A. 7243) T. D. 31740 reversed. DECISIONS UNDER THE ACT OF 1897. Drawplates — Wortles. — Drawplates and wortles forged from the ingot through various stages and reaching the condition as here imported, namely, the final shape in which they are delivered to the consumer, the adjusting processes to which they are necessarily subjected being merely incidental to the conmion use of drawplates and wortles, are articles, it is true, of steel, wholly or partly manu- factured, but they are more .specifically "forgings of steel" and were dutiable, accordingly, under paragraph 127 rather than under paragraph 135. — Newman- Andrew Co. V. U. S. ; U. S. V. Newman- Andrew Co. (Ct. Cust. Appls.), T. D. 31570; (G. A. 6925) T. D. 29030 modified and aftirmed. The provision in paragraph 135 for steel "plates" does not include articles not in the form of sheets; and wortles and so-called ilrawplates, which are not in such form, are not embraced therein. Misnomer alone can not bring an article within a tariff provision, and so- called drawplates, which are neither plates in fact nor connnercially so known, but which have inappropriately been given that name because originally plates were used for the same purpose, are not classible as plates under the tariff law.— Newman r. U. S. (C. C. A.), T. D. 28000; T. D. 27896 (C. C.) afiirmed and (G. A. 6157) T. D. 26731 reversed. Forgings— Piston Rods of Steel.— Steel articles that have been either fully machined or that are rough in part and fully machined in part are some- thing more than forgings, and the term " forgings " can not be taken properly to apply here. They are articles of steel partly or wholly manufactm-ed and were dutiable as such under paragraph 193. Steel piston rods which have been rough machined and not further advanced than close forged remain forgings of steel and were dutiable as forgings of SCHEDULE C METALS AND MANUFACTURES OF. 195 steel under paragraph 127.— Prosser v. U. S. (Ct. Cust. Appls.), T. D. 31551; T. D. 30340 (C. C.) and (G. A. 6822) T. D. 29326 reversed in part. Machined Forgings — Manufactures of Steel. — In the provision in para- graph 127 for " forgings * * * of whatever shape or whatever degree or stage of manufacture," the qualifying words relate to the process of forging rather than to any treatment subsequent thereto ; and forgings which have been machined in addition to the original forging process are not within said paragraph, but are dutiable as articles composed of steel under paragraph 193.— Prosser v. U. S. (C. 0.), T. D. 28001; (G. A. 6069) T. D. 26477 affirmed. Finished Steel Forgings. — Steel crank shafts, crank axles, connecting rods, crank pins, cross heads, and piston rods, which were forged and subsequently finished, or nearly finished, in the machine shop, held to be dutiable as manu- factures of steel, " not specially provided for," under paragraph 193, and not as " forgings."— T. D. 26477 (G. A. 6069) ; affirmed by T. D. 28001 (C. C.) above. Hoe Blades, partially made by the forging process, then ground and painted, are not forgings, but are dutiable as manufactures of metal not otherwise pro- vided for. Saltonstall v. Wiebusch (156 U. S., 601) followed.— T. D. 22379 (G. A. 4732). Horseshoe Calks. — Steel horseshoe calks and ball bearings, which are com- pleted and ready for immediate use, are not within the provision in paragraph 135 for steel in all forms and shapes, and such articles are dutiable under para- graph 193 as articles manufactured from steel. — Maldonado v. U. S. ; Hensel V. U. S. (C. C. A.), T. D. 30358; T. D. 29S22 (C. C), (G. A. 6412) T. D. 27542, and Ab. 13561 (T. D. 27729) affirmed. DECISIONS UNDER THE ACT OF 1883. Forgings of Iron and Steel. — The articles are forgings of iron or steel, or forged iron, but they have been subjected to various further processes of manufacture, additional to that of forging, such as filing, grinding, polishing, drilling, riveting, etc. We construe the phrase " in whatever stage of manu- facture," as used in T. I., 167, to have reference to the process of forging merely, not to other processes which enhance substantially the marketable value of the articles and also serve to adapt them to uses for which they would otherwise be unfitted. Following the rulings we have heretofore made in G. A. 218 and G. A. 23, we are of opinion the merchandise was properly classified and assessed under T. I., 216, at 45 per cent ad valorem, as manufactures of iron and of steel, "whether partly or wholly manufactured."— T. D. 10657 (G. A. 241). 10 7. Hoop, band, or scroll iron or steel not otherwise provided for 1913 in this section, and barrel hoops of iron or steel, wholly or partly manufactured, 10 per centum ad valorem. 124. Hoop, band, or scroll iron or steel, not otherwise provided for in this section, valued at 3 cents per pound or less, eight inches or less in width, and less than three-eighths of one inch thick and not thinner than number ten wire gauge, three-tenths of 1 cent per pound ; thinner than number ten wire gauge and not thinner than number twenty wire gauge, four-tenths of 1 cent per pound; thinner than number twenty 1909 wire gauge, six-tenths of 1 cent per pound : Provided, That barrel hoops of iron or steel, and hoop or band iron or hoop or band steel flared, splayed, or punched, with or without buckles or fastenings, shall pay one- tenth of 1 cent per pound more duty than that imposed on the hoop or band iron or steel from whicli they are made ; bands and strips of steel, exceeding twelve feet in length, not specially provided for in this section, 35 per centum ad valorem. 1897 1C94 1890 196 DIGEST OF CUSTOMS DECISIONS. 128. Hoop, band, or scroll iron or steel, not otherwise provided for in this Act, valued at 3 cents per pound or less, eight inches or less in widtli, and less than three-eighths of one incli thick and not tliinner than number ten wire gauge, five-tenths of 1 cent per pound ; thinner than nuinl)er ten wire gauge and not tliinner than number twenty wire gauge, six-tenths of 1 cent per pound; thinner than number twenty wire gauge, eight-tenths of 1 cent per pound: Provided, That barrel lioops of iron or steel, and hoop or band iron or hoop or band steel flared, splayed, or punched, with or without buckles or fastenings, shall pay one-tenth of 1 cent per pound more duty than that iraposecl on the hoop or band iron or steel from which they are made; steel bands or strips, uiitem- peri'd. suitable for making band saws, 3 cents per pound and 20 per centum ad valorem; if tempered, or tempered and polished, 6 cents per pound and 20 per centum ad valorem. 116. Hoop, band, or scroll iron or steel, except as otherwise provided for in this Act, 30 per centum ad valorem. 140. Hoop, or band, or scroll, or other iron or steel, valued at 3 cents per pound or less, eight inches or less in width, and less than three- eighths of one incli thick and not thinner than number ten wire gauge, 1 cent per pound ; thinner than number ten wire gauge and not thinner than number twenty wire gauge, 1.1 cents per pound; thinner than num- ber twenty wire gauge, 1.3 cents per pound: Provided, That * * * barrel hoops of iron or steel, and hoop or band iron or hoop or band steel llared, splayed, or punched, with or without buckles or fastenings, shall pay two-tenths of 1 cent per pound more duty than that imposed on the hoop or band iron or steel from which they are made. 154. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire gauge, 1 cent per pound ; thinner than number ten wire gauge, and not thinner than number twenty wire gauge. 1.2 cents per pound; thinner than number twenty wire gauge, 1.4 cents per pound: Provided, That all articles not specially 1883 eiuunerated or provided for in this Act, whether wholly or partly manu- factured, made from sheet, plate, hoop, band, or scroll iron herein pro- vided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the material of chief value, shall pay one-fourth of 1 cent per pound more duty than that imposed on tiie iron from which they are made, or which shall be such material of chief value. DECISIONS UNDER THE ACT OF 1909. Band-Saw Steel. — Held that the terms " sheets " and " plates " of steel, para- graph 131, 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, for "bands and strips of steel, exceeding 12 feet in length, not specially pro- vided for."— T. D. 30989 (G. A. 7108). DECISIONS UNDER THE ACT OF 1897. Hoop or Band Steel. — Hoop steel put up in coils 125 feet in length is dutia- ble as hoop steel under the provisions of paragraph 128, and not as " hoop steel, cut to lengths, for baling cotton," imder paragraph 129. — T. D. 25406 (G. A. 5714). DECISIONS UNDER THE ACT OF 1894. Steel in Strips. — Cold-rolled, nntempered steel, from 1^ to 4* inches wide, and from .lOd to 1..500 feet long, which is largely used for making band saws, but not shown to be unlitted in its composition for otliei' uses, is dutiable as sheet steel in strips, and not inuler paragraph 116 as hand steel Tiot otherwise provided for, or under paragraph 122 as saw plates. Sustaining in part T. D. 17349, G. A. 3569.— Belcher v. U. S. (C. C), 91 Fed. Rep., 975. SCHEDULE C METALS AND MANUFACTURES OF. 197 DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Hoop Iron. — The term " hoop iron " includes not only hoop iron in strips of from 30 to 60 feet in length as it comes from the rolls, in which form it is usually bought and sold, but also all lengths of hoop iron not changed by manufacture into a new and distinct article. If. however, hoop iron has been subjected to such mechanical treatment as to convert it into an article fitted for a special use, without any further mechanical treatment, and unfitted for the general purposes for which hoop iron is adapted, such article is a manufacture of iron, dutiable as such and not as hoop iron. — Kennedy v. Hartranft, 9 Fed. Rep., 18. 1913 i08. Railway fishplates or splice bars, made of iron or steel, 10 per centum ad valorem. 1909 126. * * * ; railway fishplates or splice bars, made of iron or steel, three-tentlis of 1 cent per pound. 1897 ^^^" * * * ; railway fishplates or splice bars, made of iron or steel, four-tenths of 1 cent per pound. 1894 ^^^' ^^'^^^^y fishplates or splice bars, made of iron or steel, 25 per centum ad valorem. 1890 ''^^' ^^'^^^'^y fishplates or splice bars, made of iron or steel, 1 cent per pound. 1883 '^^^' ^^^^ ^^ '^^^^^^ railway fishplates, or splice bars, li cents per pound. DECISIONS UNDER STATUTES PRIOR TO THE ACT OP 1883. Fishplates are to be classed under the head of wrought-iron railroad chairs and subject to a duty of 2 cents per pound and are not dutiable at 35 per cent as manufactures of iron not otherwise provided for. — Cohen v. Phelps, 6 Fed. Gas., 17. 109. All iron or steel sheets, plates, or strips, and all hoop, band, or scroll iron or steel, when galvanized or coated with zinc, spelter, or other metals, or any alloy of those metals ; sheets or plates composed of iron, steel, copper, nickel, or other metal with layers of other metal or metals imposed thereon by forging, hammering, rolling, or welding; sheets of iron or steel, polished, planished, or glanced, by whatever name designated, including such as have been pickled or cleaned by acid, or by any other material or process, or which are cold rolled, 1913 smoothed only, not polished, and such as are cold hammered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only ; and sheets or plates of iron or steel, or taggers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, and tin plates coated with metal, and metal sheets decorated in colors or coated with nickel or other metals by dipping, printing, stenciling, or other process, 15 per centum ad valorem. 128. All iron or steel sheets or plates, and all hoop, band, or scroll iron or steel, excepting what are known commercially as tin plates, terne plates, and taggers tin, and hereinafter provided for, when gal- vanized or coated with zinc, spelter, or other metals, or any alloy of those metals, shall pay two-tenths of 1 cent per pound more duty than if the same was not so galvanized or coated ; sheets or plates composed of iron, steel, copper, nickel, or other metal with layers of other metal or 1909 I metals imposed thereon by forging, hammering, rolling, or welding, 40 per centum ad valorem. 129. Sheets of iron or steel, polished, planished, or glanced, by what- ever name designated, IJ cents per pound : Provided, That plates or sheets of iron or steel, by whatever name designated, other than the polished, planished, or glanced herein provided for, which have been pickled or cleaned by acid, or by any other material or process, or which . are cold-rolled, smooth only, not polished, shall pay two-tenths of 1 cent 198 DIGEST OF CUSTOMS DECISIONS. 1909/ 1897 1894 |ur iMiund more duty than the corresponding gauges of common or black sheet iron or steel. 130. iSlieets or plates of iron or .steel, or taggers iron or steel, coated with tin or lead, or with a mixture of whicli the.se metals, or either of them, i.s a fomponent jtart, by the dipping or any other process, and com- mercially known as tin jihites, terne plates, and taggers tin, 1.2 cents per pound. 137. * * ♦ on all strips, plates, or sheets of iron or steel of what- ever shape, other than the polished, planished, or glance728S affirmed. ' '"'^°'^ Steel Strips. Flat Pieces of Steel not Wire Roos.-Flat pieces of steel, 8 inches by i of an inch in thickness, and 30 or more feet in length, and known commer- cially as flat rods," are not flat wire rods and were dutiable not as flat wire rods but under the clause " steel in all forms and shapes not specially pro- vided for," paragraph 135. ^ Designation Covering Ultimate Use.-To bring a manufacturing material within a particular designation in a tariff law that covers one of the ultimate uses of that material, it should be found to be so far advanced by the processes applied to it in fitting it for that ultimate use that either on an examination per se its ultimate use is clear or it is found so far advanced that its utility for another possible use has been destroyed.-Athenia Steel & Wire Co v U. S. (Ct. Cust. Appls.), T. D. 31528; (G. A. Ab. 22752) T. D. 30364 affirmed. " DECISIONS UNDER THE ACT OF 1894. Polished Steel Rods made by Stubbs, in England, commonlv and commer- cia y known as drill rods, or Stubbs steel, which are in fact used for maSng dnll rods, being the standard for making the best drills, are dutiable as drill rods and not under paragraph 122, co^ring steel in all forms and shapes not specially provided for.-U. S. v. Frasse (C. C), 94 Fed. Rep., 483. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Rolled Iron, in straight flat pieces, about 12 feet long, f of an inch wide and ^ Of aij inch thick, slightly curved on their edges, made for the specwi purpose Of making nails, known in commerce as nairrods, not bought oTs:;!! 1913 212 DIGEST OF CUSTOMS DECISIONS. as bar iron, was dutiabU' as "all other descriptions of rolled or hammered iron not otherwise provided for," and not as " l)ar iron rolled or hammered, comprising flats less than g of an inch or more than 2 inches thick, nor less than 1 inch or more than 6 inches wide." — Worthington i\ Abbott, 124 U. S., 434. 114. Round iron or steel wire; wire composed of iron, steel, or other metal, except pold or silver, covered with cotton, silk, or other material ; corset clasps, corset steels, dress steels, and all Hat 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 throiigh dies or rolls, or otherwise pro- duced ; telegraph, telephone, and otlier wires and cables composed of metal and rubber, or of metal, rubber, and other materials ; iron and steel wire coated by dipping, galvanizing, or similar process with zinc, tin, or other metal ; all other wire not specially provided for in this section and articles manufactured wholly or in chief value of any wire or wires provided for in this section; all the foregoing 15 per centum ad. valorem ; wire heddles and healds, 25 per centum ad valorem ; wire rope, 30 per centum ad valorem. 135. Round iron or steel wire, not smaller than number thirteen wire gauge, 1 cent per pound ; smaller than number thirteen and not smaller than nimiber sixteen wire gauge, IJ cents per pound ; smaller than num- ber sixteen wire gauge. If cents per pound : Provided, That all the fore- going shall pay duty at not less than 35 per centum ad valorem ; all wire composed of iron, steel, or other metal except gold or silver. covere1:K the act of 1890. Dress Steels. — Steel iihout 8 inclies lonj? liavinj; first ii paper and then a cotton cover, witli steel eyelets, known as dress steel, is dutiable as a manu- facture of metal.— T. I). 12940 (G. A. 1491). Hat Wire. — A web or band of cotton three-eighths of an inch wide, into which three round cot ion-covered metal wires, one in each edge and the other in the middle, are woven or wrought, is hat wire. T. D. 12944 (G. A. 1495) reversed.— T. D. l.WH (G. A. 2591). Steel and Iron Wire Rope with Jute Cores. — The additional duty of 1 ;.n(l 2 cents a pound on iron and on steel wire rope with jute cores sliould be assessed on the gross weight of the rope, including the jute core. — T. D. 14254 (G. A. 2218). Wire Cloths and Nettings. — Wire cloth for milling purposes, the wire smaller than No. 26 wire gauge and costing G cents per pound, is dutiable at 5 cents per pound and 2 cents per pound additional, and not as a manufacture of metal. Wire netting for nulling purpo.ses, the wire smaller than No. 10 and not smaller than No. 26 wire gauge, and costing 3 cents per pound, is dutiable at 4^ cents per pound, and in addition thereto 2 cents per pound, and not as a manufacture of metal.— T. D. 14400 (G. A. 2284). DECISIONS UNDER THE ACT OF 1883. Brass Wire, a manufacture of copper, being dutiable as a manufacture of metal, or under paragraph 186 as a manufacture of copper, is dutiable at the higher rate.— T. D. 10671 (G. A. 255). Buckles and Dress Steels. — Dress steels composed of steel strips covered with cotton cloth is a manufacture of metal.— T. D. 12327 (G. A. 1099). Corset Clasps held to be manufactures of metal and not japanned ware. — T. D. 11046 (G. A. 489). Strips of Steel from 6 to 12 millimeters wide, 0.12 to 0.20 of a millimeter long, cold rolled, tempered, polished, with edges slightly rounded, which are nsed for the manufacture of steel tape measures, are included in the ordinary meaning of steel strips or strip steel, and a jury having found on contli<'ting evidence that those terms have no connnercial meaning different from the ordinary meaning, such steel is dutiable under this paragraph and not under paragraph 183 as "flat steel No. 39."— Magone v. Vom Cleff (C. C. A.), 70 Fed. Hep., 980. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Telegraph Cable composed of iron wire and gutta-percha is dutiable under this section and section 13 of the act of July 14, 1862 (12 Stat., 557), and is not embraced within the provision of the act of August 30, 1842 (5 Stat., 565), which provides that on nonenumerated articles manufactured from different materials the highest duty shall be asses.sed which is chargeable upon any of their component parts making it dutiable at 40 per cent as gutta-percha, under (he act of July 30, 1864, section 13 (13 Stat., 214).— U. S. v. United States Telegraph Co. (2 Ben.. 362; 1 Am. Law T. Rep. U. S. Cts., 69; 7 Int. Rev. Rec, 141; 28 Fed. Cas., 353). 1913 1909 1897 SCHEDULE C METALS AND MANUFACTURES OF. 219 115. No article not specially provided for in this sectiou, which is wholly or partly luainifactured from tin plate, terne plate, or the sheet, plate, hoop, hand, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, hand, or scroll iron or steel shall he the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. 136. No article not specially provided for in this section, which is wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the com- ponent thereof of chief value. 140. No article not specially provided for in this Act, which is wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the com- ponent thereof of chief value." 121. * * * No article not specially provided for in this Act, wholly or partly manufactured from tin plate, terne plate, or the sheet, or plate iron or steel herein provided for, or of which such tin plate, terne plate, 1894 sheet, or plate iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, or plate iron or steel from which it is made, or of which it shall be the component thereof of chief value. 143. * * * Provided, That on and after July first, eighteen hundred and ninety-one, manufactures of which tin, tin plates, terne plates, tag- gers tin. or either of them, are component materials of chief value, and all articles, vessels or wares manufactured, stamped or drawn from sheet iron or sheet steel, such material being the component of chief value, and coated wholly or in part with tin or lead or a mixture of which these metals or either of them is a component part, shall pay a duty of 55 per centum ad valorem. * * *_ 151. No article not specially provided for in this Act, wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, material of chief value, shall pay a lower rate of duty than that imposed terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof \ot chief value. 1883 (No corresponding provision.) 116. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any de- scription of iron or steel, or upon any article wholly or partly manufac- tured of iron or steel, or upon any manufacture of iron oi steel. 138. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any de- scription of iron or steel, or upon any article wholly or partly manu- factured of iron or steel, or iipon any manufacture of iron or steel. 138. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any de- scription of iron or steel, or upon any article wholly or partly manu- factured of iron or steel, or upon any manufacture of iron and steel. 125. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any de- scription of iron or steel, or upon any article wholly or partly manu- factured of iron or steel. 18S0 1913 1909 1897 1894 1883 220 DIGEST OF CUSTOMS DECISIONS. 149. No allowance or reduction of duties for partial loss or damage in consequenco of rust or of discoloration shall bo made upon any de- scription of iron or stool, or upon any article wholly or partly manu- factured of iron or steel, or \ipon any manufacture (»f iron or steel. 184. No allowance or reduction of d\ifi(\s for partial loss or damage in consequence of rust or of discoloration shall be made upon any de- scription of iron or steel, or upon any partly manufactured article of iron or steel, or upon any manufacture of iron and steel. 117. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the per- centage of carbon contained therein, whether produced by cementati(m, or converted, cast, or made from iron or its ores, by the crucible, Besse- mer, Clapi)-Grillith, pneumatic, Thomas-Oilchrist, basic, Siemens-Martin, 1913 or open-hearth process, or by the equivalent of either, or by a combina- tion of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or tibi'ous in structure, which is cast and malleable, ex- cepting what is known as malleable-iron castings, shall be classed and denominated as steel. 1.39. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the per- centage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, liesse- mer, Clapp-Grifhth, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, 1909 or open-hearth process, or by the equivalent of either, or by a combina- tion of two or more of the processes, or their equivalents, or by any fusion or other process which i>roduces from iron or its ores a metal either granular or tibrous in structure, which is cast and malleable, ex- cepting what is known as malleable-iron castings, shall be classed and denominated as steel. 139. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the per- centage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Besse- mer, Clapp-Griffith, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, 1897 or open-hearth process, or by the equivalent of either, or by a combina- tion of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either graiudar or fibrous in structure, which is cast and malleable, ex- cepting what is known as malleable-iron castings, shall be classed and denominated as steel. 1894 (No corresponding provision.) 1.50. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the per- centage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Besse- mer, Clapp-Grifhth, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, 1890 or open-hearth process, or by the equivalent of either, or by a combina- tion of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, ex- cepting what is known as malleable-iron castings, shall be classed and denominated as steel. 183. * * * Provided, That all metal produced from iron or its ores, which is cast and malleable, of whatever description or form, with- out regard to the percentiure of carbon contained therein, whether pro- duced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, pneumatic. Thomas-Gilchrist, basic, Siemens- 1883 Martin, or open-hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, ex- cepting what is known as malleable-irou castings, shall be classed and denominated as steel. 4 SCHEDULE C METALS AND MANUFACTUEES OF. 221 1913 118. Anvils of iron or steel, or of iron and steel combined, by what- ever process made, or in whatever stage of manufacture, 15 per centum ad valorem. 1909 140. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture. If cents per pound. 1897 142. Anvils of iron or steel, or of iron and steel combined, by what- ever process made, or in whatever stage of manufacture, Ig cents per pound. 1894 128. Anvils of iron or steel, or of iron and steel combined, by what- ever process made, or in whatever stage of manufacture. If cents per pound. 1890 155. Anvils of iron or steel, or of iron and steel combined, by what- ever process made, or in whatever stage of manufacture, 2^ cents per pound. 1883 163. Anvils, * * * weighing each twenty-five pounds or more, 2 cents per pound. DECISIONS UNDER THE ACT OF 1909. Paper Weights in the shape of anvils, composed of nickel-plated steel, classified under paragraph 199, were claimed dutiable as anvils (par. 140). They were found to be incapable of practical use as anvils and were held property classified.— Ab. 32567 (T. D. 33511). 1913 119. Automobiles, valued at .$2,000 or more, and automobile bodies 45 per centum ad valorem ; automobiles valued at less than $2,000, 30 per centum ad valorem ; automobile chassis, and finished parts ot auto- mobiles, not including tires, 30 per centum ad valorem. 1909 141. Automobiles, * * * and finished parts of any of the fore- going, not including tires, 45 per centum ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Automobile Horns classified as finished parts of automobiles (par. 119) were held dutiable as manufactures of metal (par. 167). — Ab. 37984. DECISIONS UNDER THE ACT OF 1909. Automobile Horns and metal-mounted rubber bulbs therefor, constituting complete horns of which metal is chief value, each part being useless without the other, are entireties and dutiable as manufactures of metal under para- graph 199. The bulbs are not separately classifiable as manufactures of India rubber (par. 463).— T. D. 31567 (G. A. 7219). Magneto Windings and Condensers. — The windings are in chief value of covered copper wire, and the condensers are in chief value of mica. These articles are used in what are termed explosive motors, and serve the purpose of transforming the low tension current from the magneto to a high tension. It is clear to us that the parts in question have no special adaptation for auto- mobiles, and that they are, in fact, commonly used otherwise. — Ab. 24259 (T. D. 31070). 222 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Autoiiiohilo Tires Imported Witli Car. — An iuiloinobile or a chassis on wlu'fis, Willi tlie tiros tliertfor, wlR'tlier tlu' lattor are on the wheels or sepa- lately paclced. constitutes an entirety and should be treated as such in the assessment of duty. I'. S. v. Auto Import Co. (T. D. 2i)r)0!)), alhrming G. A, 6567 (T. D. 2S044), followed.— 1'. D. 2!)7(iO (C. A. 6908). When an incomplete automobile car and the four tires necessary to put it in runiunf,' oinU'r are imported together, in tlie same vessel, by the same importer, and entered at the same time, the parts are dutiable as a whole, though before the machine is ever used other tires may be substituted. — Auto Import Co. v. U. S. ; Archer v. U. S. (C. C. A.), T. D. 29599; T. D. 29123 (C. C.) reversed; the machinery before importation, and required cutting somewhat in order to be fitted for adju.stuient. Held that for the assessment of duty the importation should be considered as an entirety, and the card clothing subjected to duty as a part of the machine and at the same rate. Imi'outation of Ski'auate Parts. — An article dutiable as a whole may be Im- ported in separate packages, a small need of adjustment not making the sev- eral parts dutiable separately rather than as integral parts of a tinished whole. But if, under the name of adjustment, a considerable part of the manufacture of the article takes place after importation, so that the component parts are, when imported, related to the complete article as raw material, such raw mate- rial is dutiable accordingly. The question is oiio of degree. Genekal Appkakskks as Experts. — In deciding appeals from the Board of General Appraisers, considerable weight should be attached in close cases to the opinion of experts like the General Appraisers who are familiar with con- troversies of the kind in question.— U. S. v. Leigh (C. C), T. D. 28688; (G. A. 6490) T. D. 27760 affirmed. DECISIONS UNDER THE ACT OF 1890. Card Clotliing. The merchandise is card clothing. The importers contend that the article known as " tempered steel clothing " is subjected to an extra process of tem- pering which was not undergone by the clothing in question. But as para- graph 159 iirovides for clothing manufactured from temjjered steel wire and not for a commodity known as " tempered steel clothing." the decision of the col- lector must be affirmed in accordance with our finding of facts. — T. D. 12928 (G. A. 1479). DECISIONS UNDER THE ACT OF 1883. Riveted to Iron Flats. — Card clothing which is attached by means of rivets to iron flats, for the purpose of being attached to machines for carding cotton, ip dutiable as manufactures of metal aud uot as card clothing. — U. S. v. Leigli (C. C), 41 Fed. Rep., 33. 125. Cast-iron pipe of every description, cast-iron andirons, plates, stove plates, sadirons, tailors' irons, hatters' irons, and castings and vessels wholly of cast iron, including all castings of iron or cast-iron -„-_ plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subseciuent to the casting jirocess but not made up into articles or fini.shed machine parts; castings of mall('ai)]e iron not specially provided for in this section; cast hollow ware, coated, glazed, or tinned, lU per centum ad valorem. 1897 < SCHEDULE C METALS AND MANUFACTURES OF. 227 146. Cast-iron pipe of every description, one-fourth of 1 cent per pound. 147. Cast-iron andirons, plates, stoves plates, sadirons, tailors' irons, hatters' irons, and castings and vessels wholly of cast iron, eight-tenths of 1 cent per pound. All castings of iron or cast-iron plates which have l)een chiseled, drilled, machined, or otherwi.se advanced in condition by 1909 \ processes or operations subsequent to the casting process but not maile up into articles, shall pay two-tenths of 1 cent per pound more than the rate imposed upon the castings of iron and cast-iron plates herein- before provided for. 148. Castings of malleable iron not specially provided for in this sec- tion, seven-tenths of 1 cent per pound. 149. Cast hollow ware, coated, glazed, or tinned, li cents per pound. 147. Cast-iron pipe of every description, four-tenths of 1 cent per pound. 148. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially provided for in this Act, eight-tenths of 1 cent per pound. 149. Castings of malleable iron not specially provided for in this Act, nine-tenths of 1 cent per pound. 150. Cast hollow ware, coated, glazed, or tinned, 2 cents per pound. 133. Cast-iron pipe of every description, six-tenths of 1 cent per pound, 134. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially provided for in 1894 ' this Act, eight-tenths of 1 cent per pound. 135. Castings of malleable iron not specially provided for in this Act, nine-tenths of 1 cent per pound. 136. Cast hollow ware, coated, glazed, or tinned, 2 cents per pound. 160. Cast-iron pipe of every description, nine-tenths of 1 cent per pound. 161. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially provided for in this Act. 1.2 cents per pound. 162. Castings of malleable iron not .specially provided for in this Act, If cents per pound. 163. Cast hollow ware, coated, glazed, or tinned, 3 cents per pound. 156. Cast-iron pipe of every description, 1 cent per pound. 157. Cast-iron vessels, plates, stove plates, andiions, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or 1883 { provided for in this Act, li cents per pound. 161. Malleable-iron castings not specially enumerated or provided for in this Act, 2 cents per pound. 201. Hollow ware, coated, glazed, or tinned, 3 cents per pound. DECISIONS UNDER THE ACT OF 1909. Brewing-Machine Parts. — These are finished castings, molded, drilled, and machined, but to make the machine complete rubber gaskets, filter cloths, bronze fittings, cocks, etc., are required. They are not adapted to the final use for which they were made ; they are not " made up into articles." — Lang et al. V. U. S. (Ct. Cust. Appls.), T. D. 34552; (G. A. Ab. 34937) T. D. 34219 reversed. Cast Hollow Ware. — On the authority of Sittig v. U. S. (4 Ct. Cust. Appls., 281; T. D. 33491) cast-iron kettles enameled on the inside with vitreous glasses, classified under paragraph 199, were held dutiable under paragraph 149, as claimed.— Ab. 35342 (T. D. 34378). Cast-iron Articles. — A cast-iron feed nave and grinding disks, incomplete in themselves, being replace or repair parts for machines, assessed under para- graph 199, were held dutiable as advanced forms of castings (par. 147). G. A. 7106 (T. D. 30981) and U. S. v. Leigh (4 Ct. Cust. Appls., — ; T. D. 33517 fol- lowed.— Ab. 33819 (T. D. 33789). 1890 < 228 DIGEST OF CUSTOMS DECISIONS. Cast-iron Grinders. Finished Castings. — Cast-iron f^rinders which have been finished hy machin- ery after the completion of the casting process are dutiable under the pro- visions of paragraph 147 as iron castings advanced in condition subsequent to casting. " Made Up Into Articles." — The phra.se " 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 el.se.— T. D. 30981 (G. A. 710G). Cast-Iron Statuary. — Cast-iron statues, with the marks of the mold removed, then decorated by means of paint or coloring material, and which are finishetion shall pay a lower rate of duty than 45 per centum ad valorem. 137. Chains of all kinds, made of iron or steel, 30 per centum ad valorem. 1890 SCHEDULE C METALS AND MANUFACTURES OF. 231 164. Chain or chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, Irtj cents per pound; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, It'w cents per pound ; less than three-eighths of one inch in diameter, 2§ cents per pound ; but no chain or chains of any description shall pay a lower rate of duty than 45 per centum ad valorem. 171. Chain or chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, IJ cents per pound ; less than 1883 three-fourths of one inch and not less than three-eighths of one inch in diameter, 2 cents per pound ; less than three-eighths of one inch in diam- eter, 2i cents per pound. DECISIONS UNDER THE ACT OF 1913. Sprocket Chains classified as parts of automobiles under paragraph 119 were held dutiable under the specific provision therefor in paragraph 126. — Ab. 36332 (T. D. 34742). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cables and Parts Thereof. — In the description "cables and parts thereof" the words " jiarts thereof " apply only to parts of cables which retain the prop- erties of complete cables, that is, to a number of links connected together so as to form part of a chain, and not to single detached links though complete as such, and especially not to pieces of round iron cut to the proper length, and which are either straight or partially bent into shape, but not welded together so as to form completed links. — U. S. v. Thirty One Boxes, 28 Fed. Cas., 56. 12 7. Lap-welded, butt-welded, seamed, or jointed iron or steel tubes, pipes, flues, or stays ; cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty ; flexible metal tubing or hose, not specially provided for in this section, whether cov- ered with wire or other material, or otherwise, including any appliances or attachments affixed thereto ; welded cylindrical furnaces, tubes, or flues made from plate metal, and corrugated, ribbed, or otherwise rein- forced against collapsing pressure, and all other iron or steel tubes, finished, not specially provided for in this section, 20 per centum ad valorem. 151. Lap-welded, butt-welded, seamed, or jointed iron or steel tubes, pipes, flues, or stays, not thinner than number sixteen wire gauge, if not less than three-eighths of an inch in diameter, 1 cent per pound; if less than three-eighths of an inch and not less than one-fourth of an inch in diameter, li cents per pound ; if less than one-fourth of an inch in diameter, 2 cents per pound: VrnHded, That no tubes, pipes, flue.s, or stays, made of charcoal iron, shall pay a less rate of duty than li cents per pound; cylindrical or tubular tanks or vessels, for holding gas, liq- uids, or other material, whether full or empty, 30 per centum ad va- lorem; flexible metal tubing or hose, not specially provided for in this section, whether covered with wire or other material, or otherwise, including any appliances or attachments affixed thereto, 30 per centum ad valorem ; welded cylindrical furnaces, tubes, or flues made from plate metal, and corrugated, ribbed, or otherwise reinforced against collapsing pressure, 2 cents per pound ; all other iron or steel tulies, finished, not specially provided for in this section, 30 per centum ad valorem. 152. Lap-welded, butt-welded, seamed, or jointed iron or steel boiler tubes, pipes, flues, or stays, not thinner than number sixteen wire gauge. 1897 2 cents per pound ; welded cylindrical furnaces, made from plate metal. 2^ cents per pound; all other iron or steel tubes, finished, not specially provided for in this Act, 35 per centum ad valorem. 130. Boiler or other tubes, pipes, flues, or stays of wrought iron or steel, 25 per centum ad valorem. 1913 1909 1894 232 DIGEST OF CUSTOMS DECISIONS. 1890 ^^'^' ^^''^'' ^^ other tubes, pipes, flues, or stays of wrought iron or steel, 2i cents per pound. (109. Boiler tubes, or flues, or stays, of wi'ougbt iron or steel, 3 cents per pound. 170. Other wrought-iron or steel tubes or pipes, 2i cents per pound. DECISIONS UNDER THE ACT OF 1913. Containers of " Gas, Liquids, or Other Material." — Strong sheet-iron drums, containing binoxide of barium, .some barrel-shapwl and some tubular, the barrel-shaped ones having in the head an opening closed by a readily re- movable and replaceable lid, and the tubular one closed by a cork and sealed by a tin cap the removal of which does not injure the container, the single completed use of which did not destroy them or affect their status as containers, are dutiable under paragraph 127 as " cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material." U. S. v. Garramone (2 Ct. Cust. Appls., 30; T. D. 31577) and U. S. v. Braun Chemical Co. (2 Ct. Cust Appls., 57; T. D. 31596) distinguished, and U. S. v. Marx (1 Ct. Cust. Appls., 152; T. D. 31210) followed. Within the meaning of paragraph 127 a barrel-shaped drum may properly be regarded as a cylindrical vessel. — U. S. v. Bene et al. (Ct. Cust. Appls.), T. D. 36145 ; G. A. Ab. 3S167 reversed. Strong sheet-iron drums containing sulphide of sodium, which, when in proper condition, will admit of their contents being removed without destroy- ing them or their usefulness as containers, are dutiable under paragraph 127 as " cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material " ; and this tariff status is not affected by their having, since im- portation, become damaged so that the removal of their contents necessitates their destruction.— U. S. v. Geisenheimer & Co. (Ct. Cust. Appls.), T. D. 36144; G. A. Ab. 38228 reversed. Iron Drums. — Cylindrical metal containers or drums used for holding dioxide barium are claimed entitled to free entry as usual containers. The drums were found capable of being used again, as it is not necessary to destroy or otherwise mutilate them to take out the contents, the cap being re- moveular tanks or vessels for holding gas, liquids, or other material whether full or empty. This duty is laid upon containers and not upon the things contained, and this regardless of whether the contents bear specihc duties or are free of duty. Merritt v. Stephani (108 U. S., lOG) ; U. S. v. Braun (2 Ct. Cust. Appls., 57; T. D. 3159G) distinguished.— Colby & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32542; (G. A. Ab 28074) T. D. 32396 affirmed. Vegetable Tins. " ('vi.i.NDKUAi. OR TuHT'LAR TANKS OR Vesskt.s " Dkftned. — It would Seem " cylindrical or tubular tanks or vessels " appearing in paragraph 151 must be taken to refer to containers made in part at least of metal and of such strong pnd permanent construction that on being emptied of their contents they might properly be devoted to further similar use and possessing appreciable value finf; knives, razors, or erasers " and " of which they are parts " refer to knives, razors, or erasers generically, and not to the particular ones \Ahich niif?ht be entered under the paragraph. Hazok Bi.adks. — Razor blades, designed to become parts of razors valued at more than .$1 per tlozen, are dutiable at 55 per cent ad valorem, inider para- graph 128, and not as metal articles under paragraph 1G7. — U. S. v. Witte Cut- lery Co. (Ct. Gust. Appls.). T. I). 3().-.()4; Ab. 39313 reversed. Budding and Pruning Knives. — Knives with folding blades and spring backs, designated as budding and pruning knives, are dutiable under paragraph 128 and are nctt to be admitted free under paragraph ;W1 as agricultural imple- ments because they are capable of being put to agricultural uses. The fact that some of the articles dutiable under paragraph 128 my be put tc agricultural u.ses and that paragraph 391 exempts from duty all agricul- tural implements creates no irreconcilable conflict. I'owers f. Barney (19 Fed. Cas., 1234, 5 Blatch., 202) distinguished.— George Quirk et al. v. U. S. (Ct. Cust. Appls.), T. D. 35983; (G. A. 7735) T. D. 35499 aflirmed Hedge Shears. — Agricultural inii)lenients are such as are emi)loyed in pur- suits that minister to human and, incidentally, animal subsistence; to the re- quirements of life (food) and possibly men's comfort (raiment) and not merely pleasurable or ornamental ends. "All other agricultural implements " includes, it is true, all implements de- voted to agriculture proper, but the chief use here, as always, determines the classification, and these shears, suited for pruning trees and shrubbery, were not dutiable as agricultural implements under paragraph 391. — U. S. v. Boker & Co. (Ct. Cust, Appls.), T. D. 35472; (G. A. 7588) T. D. 34GG5 reversed. Knives — Value. — The merchandise in this case is knives valued at $1,007 per dozen and assessed accordingly at 55 per cent ad valorem under paragraph 128. The importers claim that the .$0,007 should be treated as negligible and the merchandise as.sessed at 35 per cent under the same paragraph. Protest overruled. U. S. v. Younglove (5 Ct. Cust. Appls., 377; T. D. 34873).— Ab. 38102. Parts of Razors Separately Imported. Pakaguai'H 128 CoNSTKi-KU. — The enacting provision in paragraph 128 imposes a rate of duty, based upon their respective value per dozen, on certain knives, erasers, and razors, " whether assembled but not fully finished or finished," and the first proviso thereto is strictly limited in effect to the same class of articles imported as entireties, but in the condition of parts unassembled. Razor Bi.adks ou Handles Ski'auatei.v Impoiited. — Single razor blades or handles, imported in separate shipments, are merely parts of razors, and as such can not be held dutiable under said proviso at the same rate applicable to the particular razors of which they are supposed to be parts, when, as matter of fact, there are no complete razors in the same shipment. Single parts of razors, separately imported, are therefore excluded from said paragraph 128, and, not being elsewhere specifically provided for, are classifiable according to their component material of chief value. — T. D. 35897 (G. A. 7815). Note U. S. V. Witte Cutlery Co. (Ct. Cust. Appls.), T. D. 36504. DECISIONS UNDER THE ACT OF 1909. "Anticor " Handles. — Small steel handles for a corn and callus remover, called the " anticor," classified as razor handles under paragraph 152, were SCHEDULE C METALS AND MANUFACTURES OF. 239 clalniefl dutiable under paragraph 199. Protests sustained. Ab. 24124 (T. D. 31029) cited.— Ab. 29S8S. Combination Knife and Letter Opener. — It is true that a strip oC metal, suitable for opening envelopes, that has been riveted to the handle of a knife, makes of this something other than the ordinary penknife; it remains, how- ever, a knife, with folding or other than fixed blades or attachments. The mer- chandise was properly assessed under paragraph 152. — Silberstein v. U. S. (Ct. Oust. Appls.), T. D. 32.562; (G. A. Ab. 26615) T. D. 31866 affirmed. Combination Knives and Forks dutiable under paragraph 152. — Dept. Order (T. D. 32061). Corn Knives classified as manicure knives by similitude under paragraph 152 were held to be dutiable as manufactures of metal (par. 199). — Ab. 24865. Corn Razors with gallilith handles, assessed as razors under paragraph 152. were claimed dutiable as knives (par. 1.54) or as surgical scalpels, not razors (par. 199). Protest overruled. G. A. 2686 (T D. 15160) followed.— Ab. 33104 (T. D. 33644). Eraseks of Metal with Fixed Blades. — The legislative history of para- graph 152 seems to show that the additional provision inserted therein, the basis of contention here, was intended to enlarge the class, make it more compre- hensive, not less so ; and erasers of metal with fixed or rigid blades set into handles of wood or other material are dutiable under that paragraph. — Irwin & Co. V. U. S. (Ct. Gust. Appls.), T. D. 32039; (G. A. 7165) T. D. 31294 afilrmed. Hair Clippers. " Sheaks " Defined. — The definition of " shears " in Knight's American Mechanical Dictionary is accepted as correct : A cutting instrument operating like scissors, but on a larger scale and somewhat differently shaped ; the edges of the blades are beveled and the handles adapted for thumb and fingers, re- spectively, instead of being duplicates. Hair Clippers. — A tool supplied with rotating or reciprocating knives or cut- ters arranged for clipping the hair short or close is not to be deemed scissors or shears, but is a manufacture of steel not specially provided for, and the Importation was properly assessed under paragraph 199. — Sheldon v. U. S. (Ct. Cust. Appls.), T. D. 31657; (G. A. Ab. 24074) T. D. 31004 affirmed. Ivory Scales for Razor Handles. — Pieces of ivory cut and shaped and in- tended, after being assembled in pairs, fitted with a metal or other tine, and riveted together, to Ite used as " handles " for razors, are not in their condition as imported dutiabK^ as razor handles. There being no provision in the tariff act of 1909 for " parts of razors," the goods are properly dutiable as manufac- tures of ivory not specially provided for under paragraph 464 of said act. — T. D. 32822 (G. A. 7392). Pedicure Instrument.s. — We find that these so-called cuticle knives are in fact scalpel and surgical implements used only for pedicuring purposes and surgical operations. As to the said merchandise we hold it was error to classify the same as manicure knives, and we sustain the claim under paragraph 199 so far as it relates to these implements.— Ab. 25010 (T. D. 31352). Pocketknives. Unfinished." — Pocketknives to which handles or scales of a cheap material have been attached, resulting in fully finished knives, and which are a salable commodity as imported, are finished knives within the meaning of paragraph 152, though jewelry manufacturing concerns who purchase such goods remove 240 DIGEST OF CUSTOMS DECISIONS. fhe handles and substitute therefor gold or silver handles. Merritt v. Welsh ri04 U. S., 694) and U. S. v. Citroen (233 U. S., 407) citetl.— T. D. 33593 (G. A. 7477). Razor Handles. — The merchandise consists of handles for corn razors. They are about 3 inclifs in Icnuth. made of Rallilith, and except as to size re- semble those used to hold and inclose the razor blade for shaving. We hold the merchandise dutiable a.s " handles " for razors under paragraph 152. — Ab. 22824 (T. D. 30410) Safety Razor Without Blade. — A safety razor minus the blade, consisting of a handle and frame or guard for holding the detachable blade in place, was held dutiable under paragraph 152 and not under paragraph 199. — Ab. 3203S (T. D. 33348). Scissors — Parts of Knives. — Small scissors specially designed for use in pocketknives, classified as parts of knives, were held dutiable as scissors under paragraph 152.— Ab. 34873 (T. D. 34219). Unfinished Scissors Blades. — The niercliandise involved in this case was imported under the tariff act of 1909. The appraiser reported it to be " un- punched, unfinished scissors, sometimes called scissors forgings, intended to be ground down, punched, and manufactured into finished scissors." These articles have been brought into a condition where their only practical use or purpose is to be finished as scissors blades, and they are commercially unsuitable for any other purpose. They were properly assessed under the pro- vision for " scissors and shears, and blades for the same, finished or unfinished," in paragraph 152.— Redden & IMartin v. U. S. (Ct. Oust. Appls.), T. D. 35147; (G. A. 7573) T. D. 34546 affirmed. DECISIONS UNDER THE ACT OF 1897. Apportionment of Charges. — It is true that charges are prorated according to quantity instead of value where the former method would result in no unjust apportioiunent of the said charges, llice v. U. S. (123 Fed. Rep., 195). But, as regards an importation of razors packed in paper cases, razoi's packed with- out paper cases, and also empty paper cases, to opportion the cost of the outside case according to the cubic measurement taken up by each class of goods would in our opinion be not only imi)racticable but it would be neither a just nor the best method.— Ab. 189G7 (T. D. 29031). Knives, Blades and Parts Of. — Blades and parts of knives valued at not more than 50 cents per dozen, imported under the act of July 24, 1897, are subject to the rate of duty fixed for knives valued at more than 50 cents and not exceeding .^1.25 per dozen. The proviso to paragraph 1.53 of .said act takes out of the operation of the general provisions of that paragraph all parts of knives, etc., valued at less than 50 cents per dozen by fixing a mininiuui rate of duty thereon. T. D. 22144 (G. A. 4696).— Reversed by T. D. 24026, infra. Knives Partly Manufactured and Parts of Knives. — Knives of the kind enumerated in paragraph 153 or parts thereof, wholly or partly manufactured, are dutiable according to value under the first part of said paragraph, and are not dutiable under the proviso to said paragraph. U. S. v. Silberstein (99 Fed. Rep., 263; 105 Fed. Rep., 1005) followed; G. A. 4696 reversed.— T. D. 24026 (G. A. 5217). Knives With Odd-Shaped Handles. — Hr;ld that certain iliuiinutive knives with odd-shapeil handles, which can be effectively used for most of the purposes for which an ordinary pocketknife is used, are not commercially known as toys. SCHEDULE C METALS AND MANUFACTURES OF. 241 are not in fact used by children as playthings, and are not dutiable as " toys " under paragraph 418, but are more properly classed as " penknives " under paragraph 153.— Kastor v. U. S. (C. C), T D. 29567; Ab. 17909 (T. D. 28087) affirmed. Scissors With Paper Sheaths, — It appears that the scissors are invoiced as on cards with sheaths. The collector added the cost of the paper sheaths and cards to that of the scissors, and accordingly assessed duty under that pro- vision of paragraph 153. Upon a hearing of the case, the testimony showed that the paper sheaths and the cards were packed separately from the scissors, and we hold that they should have been regarded as separable for dutiable purposes.— Ab. 19333 (T. D. 29159) Unfinished PocketkniA'^es. — Assembled but unfinished pocketknives valued at less than 40 cents per dozen are dutiable at the rate of 40 per cent ad \alorem under the provisions of paragraph 153, and are not dutiable at the rates provided for in the proviso to said paragraph for parts of knives. U. S. v. Silberstein (unpublished) and G. A. 4367 cited and followed.— T. D. 22830 (G. A. 4871). Pocketknives with all but the scales for the sides of the handles are dutiable as pocketknives or parts thereof. U. S. v. Silberstein (C. C.) (99 Fed. Rep., 263).— T. D. 20760 (G. A. 4367). DECISIONS UNDER THE ACT OF 1894. Fiddlers' Knives are dutiable as penknives and not as musical instru- ments.— T. D. 18619 (G. A. 4017). Hunting Knives. — Knives 5i inches long with a bone or horn handle and a single folding or closing blade, knives of the same character with the addition of a spring lock, and knives 4^ inches long having one large and one small blade, all having holes through one end of the handle through which a string may be passed to attach to a belt if desired, and all designed to be carried in the pocket, held dutiable as pocketknives and not as bunting knives. — T. D. 16989 (G. A. 3417). Inclusion of Value of Coverings in Dutiable Value of Penknives. — Pocketknives invoiced at 2.66 marks (equivalent to 49.028 cents) per dozen, plus the value of the cases (marks, 6.40), which proportionately distributed made the cost and appraised value exceed 50 cents. This distribution was in accordance with the requirements of section 19, act of June 10. 1890. The value of the cases and coverings is as much a part of the market value of the goods as the per se value of the merchandise.— T. D. 16806 (G. A. 3325). Scissors, Parts of. — INIanicure or snnilar scissors complete, except that the handles are stubs arranged to be fitted with longer handles, are dutiable a.s scis.sors and not as manufactures of metal. Finished halves of pairs of scissors are dutiable as manufactures of metal and not as scissors.— T. D. 17846 (G. A. 3780). Sheep Shears are dutiable as shears and not as manufactures of metal. — T. D. 16827 (G. A. 3346). Surgical Scissors are scissors and not manufactures of metal. — T. D. 17847 (G. A. 3781). DECISIONS UNDER THE ACT OF 1890. Pocketknives for Cutting Corns are dutiable as pocketknives and not as manufactures of metal.— T. D. 14607 (G. A. 2365). 60690°— 18— VOL 1 16 242 DIGEST OF CUSTOMS DECISIONS. Corn Razors nro dutiable as razors and not as manufactures of metal. — T. D. miGO reto, attaclied to and forming a part of the tirearms in ijuestion prior to exportation, are dutiable as parts of rifles at the rate of 25 per cent ad valorem under paragraph 157, and not at 45 per cent ad valorem under paragraph 111 as telescopes. G. A. 5984 (T. D. 26209) and G. A. G490 (T. D. 277G0) followed; Schoverling v. U. S. (142 Fed. Rep., 302; T. D. 2G972) distinguished.— T. I). 27!)98 (G. A. 0559). DECISIONS UNDER THIO ACT OF 1890. Muzzle - Loading Shotguns. — Muskets which have been converted into muzzle-loading sliotguns by cutting .several inches from the barrel at the muz- zle, shortening the fore ends of the stocks, and making the stock similar in form and length to ordinary fowling pieces, removing certain swivels and rebor- ing the barrels, thus destroying their usefulness as weapons of war, are duti- able as manufactures of metal and not as muskets or as shotguns. — T. D. 13082 (G. A. 1920). Turkish Muskets. ^ — Turkish guns with long barrels, ornamental stocks, and flintlocks are dutiable as muskets.— T. D. 13212 (G. A. 1633). 133. Breech-loading shotguns and rifles, combination shotguns and rifles, and parts thereof and fittings therefor, including barrels further 1913 advanced than rough bored only ; pistols, whether automatic, maga- zine, or revolving, or parts thereof and flttings therefor, 35 per centum ad valorem. 157. Double-barreled, sporting, breech-loading shotguns, combination shotguns and rifles, valued at not more than .f5, ^1.^^0 encli and in addi- tion thereto 15 per centum ad valorem ; valued at more than $5 and not more than $10, $4 each and in addition thereto 15 per centum ad valorem each; valued at more than .$10, $6 each; double barrels for sporting breech-loading shotguns and rifles, further advanced in manufacture than rough boi'ed only, ,$3 each ; stocks for doifl^Ie-barreled sjiorting breech- loading shotguns and rifles wholly or partially manufactured, $3 each; and in addition thereto on all such guns and rifles, valued at more than 1909 $10 each, and on such stocks and barrels, 35 per centum ad valorem; on all other parts of such guns or rifles, and flttings for such stocks or bar- rels, finislted or unlinished, 50 per centum ad valorem: Provided, That all double-barreled sporting breech-loading shotguns ;ind rifles imported without a lock or locks or other fittings shall be subject to a duty of $6 each and 35 per centum ad valorem ; single-barreled breech-loading shot- guns, or parts thereof, except as otherwise specially provided for in this section, $1 each and 35 per centum ad valorem; pistols, nutoiiiatic, maga- zine, or revolving, or parts thereof, 75 cents each and 25 per centum yd valorem. 158. Double-barreled, sporting, breech-loading shotguns, combination slKjtguns and rifles, valued at not more than .$5, $1..50 each and in addi- tion thereto 15 per centum ad valorem ; valued at more than $5 and not more than $10, $4 each and in addition thereto 15 per centum ad valorem each; valued at more than $10, $G each; double barrels for sporting breech-loading shotguns and rifles further advanced in manufacture tiian rough bored only, .$3 each ; stocks for double-barreled sporting breech- loading shotguns and rifles wholly or partially manufactured, .$3 each ; and in addition thereto on all such guns and rifles valued at more than $10 each, and on such stocks and barrels, .35 per centum ad valorem; on all other parts of such guns or rifles, and flttings for such stocks or barrels, (inished or unfinished, 50 per centum ad valorem: Provided, That all double-barrel sporting breech-loading shotguns and rifles im- ported without a lock or locks or other flttings shall be subject to a duty of $6 each and 35 per centum ad valorem ; single-barreled breech- loading shotguns, or parts thereof, except as otherwise specially pro- vided for in this Act, $1 each and 35 per centum ad valorem. Revolving pistols or parts thereof, 75 cents each and 25 per centum ad valorem. 1897 SCHEDULE C METALS AND MANUFACTURES OF. 249 143. Sporting, breeoli-loading shotguns, combination shotguns and 1894 rifles, and pistols, and parts of all of the foregoing, 35 per centum ad valorem. 170. All double-barreled, sporting, breech-loading shotguns valued at not more than $6 each, $1.50 each; valued at more than $G and not more than $12 each, $4 each; valued at more than $12 each, $G each; and in addition thereto on all the above, ?>r) per centum ad valorem. Single- barrel breech-loading shotguns, $1 each and 35 per centum ad valorem. Revolving pistols valued at not more than $1.50 each, 40 cents each ; valued at more than $1.50, $1 each; and in addition thereto on all the above pistols, 35 per centum ad valorem. IRM 203. All sporting breech-loading shotguns, and pistols of all kinds, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Parts of Guns. — Provisions of paragraph 157 construed. Only such parts of guns as are suitable for use only on single-barreled breech-loading shotguns to be assessed at $1 each and 35 per cent ad valorem. — Dept. Order (T. D. 32497). DECISIONS UNDER THE ACT OF 1897.. Automatic Pistols classified as manufactures of metal under paragraph 193 were claimed to be dutiable either as revolvers under paragraph 158, or as side arms under paragraph 154. The latter contention was sustained. — Ab. 1S262 (T. D. 28805). Guns AVith Extra Locks. — The protest related to guns, accompanied by extra detachable locks, which were classified separately from the guns. The importers contended that the extra parts were interchangeable and with the guns constituted dutiable entities, which should have been classified as a unit. Protest overruled.— Ab. 19773 (T. D. 29298). DECISIONS UNDER THE ACT OF 1890. Combination Rifle and Shotgun. — A combination sporting rifle and breech- loading shotgun, one barrel a shotgun barrel and the other a rifle barrel, can not be classified as a sporting rifle nor as a shotgun. — T. D. 13762 (G. A. 1956). Forged Shotgun Barrels in pairs, bored to proper gauge, but required to b' further bored or smoothed to exact size or caliber, the two barrels having been firmly and completely welded and brazed together, are dutiable as manu- factures of metal and not free as shotgun barrels, forged, rough bored. — T. D. 12787 (G. A. 1383). Complete Parts of Breech-Loading Shotguns, Separately Imported. — Gun- stocks, with mountings complete, ready for attachment to the barrels, which ar- rived by another shipment, and which, when attached, made double-barreled breech-loading shotguns complete, held to be dutiable at 45 per cent ad valorem, as " manufactures, articles, or wares not specially enumerated or provided for, composed wholly or in part of iron, steel, or any other metal, and whether partly or wholly manufactured," under paragraph 215. and not dutiable at the higher duty provided in paragraph 170 for " all double-barreled, sporting, breech-loading shotguns." The intention with which goods are imported into this country is immaterial provided importers keep within the terms of the tariff act, and duties are to be assessed upon merchandise in the form or condition in which it actually 250 DIGEST OF CUSTOMS DECISIONS. arrives, and under the provisions of law applicable thereto. 45 Fed. Rep., 349, fiffirnied. — In re Sc+ioverlinK. 146 U. S., 24. Complete Parts of Breech-Loading Shotguns, Separately Packed. — Gun barrels and gunstocks, with locks, etc., constituting all the parts of complete breech-loading shotguns, and so adapted to each other in the process of manu- facture as to be made into complete shotguns by inserting the barrels into the !osed of aluminum " under paragraph 134. — T. D. 35049 (G. A. 7662). SCHEDULE C METALS AND MANUFACTURES OF. 251 Enameled Steel Reflectors or Lamp Sliades. — Incandescent lamp reflectors or shades, composed of steel enameled with vitreous glasses, having a hollow- interior which gives to them a hell-shaped effect, are properly dutiable under the provision in partigraph 134, for " other similar hollow ware," as assessed, rather than under paragraph 167. G. A. 7077 (T. D. 30825) followed. Fen- sterer & Ruhe v. U. S. (5 Ct. Oust. Appls., 61; T. D. 34096) distinguished.— T. D. 35334 (G. A. 7717). Hollow Ware. — Basins, pitchers, pudding pans, ladles, mugs, tea strainers, caseroles, funnels, finger bowls, stewpans, teakettles, soap dishes, kettles, salt boxes, and other similar articles of aluminum and enameled ware, classified as hollow ware under paragraph 134, are claimed dutiable as manufactures of metal under paragraph 167. The ladles and tea strainers were held dutiable as manufactures of metal under paragraph 167. G. A. 7662 (T. D. 35049) and Ab. 38583 followed. Pro- tests overruled as to all other articles. — Ab. 38768. » DECISIONS UNDER THE ACT OP 1909. Enameled Kettle. — A cast-iron kettle, enameled inside and used for chemical purposes, was held dutiable under paragraph 158, following G. A. 7077 (T. D. 30825). Note T. D. 33491, C. C. A., under paragraph 125.— Ab. 24281 (T. D. 31090). Enameled Steel Ware classified as manufactures of metal under paragraph 199 was claimed to be dutiable as hollow ware (par. 158). In so far as the protests related to light shades, they were sustained on the authority of G. A. 7077 (T. D. 30825). In these cases the goods are ornamented with a design. The design is either applied by a decalcomania process or an outline is printed which is then filled in with different colors of enamel. These goods we regard as excluded from the provision in paragraph 158, having been " ornamented " or decorated with printing. Protest 43645: In this case the ornamentation on the goods is de- scribed as a " torseine " decoration. It is applied in colored bands by means of a brush, and this decoration we do not regard as within the excepted class. We hold the merchandise dutiable as claimed under paragraph 158. — Ab. 24906 (T. D. 31335). Gas Burners. — This article can not be said to be hollow ware of iron or steel similar to table, kitchen, and hospital utensils. The article is a part of a fixed device not complete in itself, lacking as it does the gas mantel and the globe which ordinarily accompany it, and it must be joined with a gas pipe when put in use. It was dutiable under paragraph 199. — Fensterer & Ruhe et al. v. U. S. (Ct. Cust. Appls.), T. D. 34096; (G. A. 7467) T. D. 33508 affirmed. Gas or lamp burners, with tubelike coverings of enameled sheet metal and having diverse parts, such as magnesia tips, brass tubes and regulating devices, galvanized metal, and other features, are not within the purview of paragraph 158 as " other similar hollow ware of iron or steel," but are dutiable under paragraph 199 as manufactures of metal not specially provided for. — T. D. 33508 (G. A. 7467) ; affirmed by T. D. 34096 (Ct. Cust. Appls.). Iron Boiler, Enamel Lined. — The article is a sort of a double boiler ar- rangement used for making acids, and consists of what is said to be a cast-iron kettle with acid-proof enameled inner kettle. On the part of the Government it is urged that the article here in question, weighing about a ton and a half and valued at 1,134 marks, is not of the char- acter of the goods provided for under the above paragraph, not being similar 252 DIGEST OF CUSTOMS DECISIONS. to tlie utensils referred to therein by name and belonging to n class of goods which could not very well be "ornamented or decorated with lithographic or othtT printing." We believe the reasons advanced sufhcient to warrant a hold- ing that this huge metal article is not "hollow ware" similar to the goods for which provision is made in paragraph 158. Note T. D. 33491 (C. C. A.) under paragraph 125.— Ab. 28918 (T. D. 32645). Metal Shades. — Steel light shades enameled with vitreous glass, and bell- liki' in form, are within the purview of paragraph 158, and are classitiable nuder the provision in said paragraph for "other similar hollow ware," rather than under paragraph 199.— T. D. 30825 (G. A. 7077). DECISIONS UNDER THE ACT OF 1897. Cloisonne Wares. — Japanese vases, boxes, jars, and other articles of doisoinie ware, made of metal and enameled with a vitreous paste of various colors, after the maimer of Japanese and Chinese art, are dutiable at 40 per cent ad valorem under paragraph 159 as wares or articles of metal " enameled or glazed with vitreous glasses," and not under paragraph 193 as manufactures of metal not specially provided for.— T. D. 22076 (G. A. 4670). DECISIONS UNDER THE ACT OF 1890. Mottled Enameled Ware, being sheet steel with an enamel of stone or ulate color with a mottled or marbleized appearance, is dutiable as enameled steel ware and not imder paragraph 172 as having more than one color. — T. D. 13681 (G. A. 1919). DECISIONS UNDER THE ACT OF 18S3. Glazed or Enameled Kitchen Utensils. — Blue and white kitchen utensils, consisting of pots, kettles, saucepans, coffeepots, and similar ware, made of sheet steel and glazed or enameled, are dutiable as manufactures of metal and not as hollow ware. — Strausky v. Erhardt (C. C), 52 Fed. Rep., 808. l.'JS. Needles for knitting or sewing machines, latch needles, crochet needles, and tape needles, knitting and all other needles not specially provided for in this section, bodkins of metal, and needle cases or needle liooks f'tiiMiislicd witli assortments of needless or comliinations of needles and other articles, 20 per centum ad valorem; but no articles other than the needles which are specifically named in this section shall be dutiable as needles unless having an eye and fitted and used for carrying a thread. 164. Needles for knitting or sewing machines, .$1 per thousand and 25 per centum ad valorem; latch needles, .$1.15 per thousand and 35 per centum ad valorem; crochet needless and tape needles, knitting and all other needles, not specially provided for in this section, and bodkins of 1909 '"^**''' 2'^ P^'' f'ent^iiiTi ad valorem; but no articles other than the needles which are specifically named in this section shall be dutiable as needles unl<>ss having an eye, and fitted and used for carrying a thread. Needle cases or needl(> books furnished with assortments of needles or combiini- tions of needles and other articles, shall pay duty as entireties accord- ing to the component material of chief value therein. 165. Needles for knitting or sewing machines, including latch needles, 1897 ^^ ^^^ thousand and 25 per centum ad valorem ; crochet needles and tape needles, knitting and all other needles, not specially provided for in this Act, and bodkins of metal, 25 per cfMitum ad valorem. 1913 1890 1883 SCHEDULE C METALS AND MANUFACTURES OF. 253 150. Needles for knitting or sewing machines, crochet needles and tape 1894 needles, knitting :\m\ all other needles, not specially provided for in this Act, and bodkins of metal, 25 per centum ad valorem. 178. Needles for knitting or sewing machines, crochet needles and tape needles and bodkins of metal, 35 per centum ad valorem. 179. Needles, knitting, and all others not specially provided for in this Act, 25 per centum ad valorem. 205. Needles for knitting or sewing machines, 35 per centum ad valorem. 206. Needles, * * * knitting, and all others not specially enumerated .or provided for in this Act, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Needlecases. — These boxes contain needles in combination with pins, thread, and a thimble. A needlecase is a case of metal or other material to contain needles, and the statute has enlarged the meaning to include other articles required in the use of the needle itself. The goods fall under paragraph 135 as needlecases furnished with assortments of needles or combination of needles and other articles. — U. S. v. Poirier & Lindeman (Ct. Cust. Appls.), T. D. 35470; (G. A. 7671) T. D. 35099 afHrmed. DECISIONS UNDER THE ACT OF 1909. Bone Tape Needles. — Pieces of bone with an eye or slit in each end, used as needles for stringing tape, assessed as manufactures of bone under para- graph 463, were held dutiable as tape needles under the provisions of para- graph 164. G. A. 4867 (T. D. 22807) followed.— Ab. 32934 (T. D. 33594). Mitrailleuse Needlecases, in which it* is conceded there is no component material of chief value, were classified under paragraph 199, and claimed to be dutiable as nonenumerated manufactured articles (par. 480). It was held that the entirety is a manufactured article in part of metal, dutiable as as- se.ssed.— Ab. 32395 (T. D. 33433). Needlecases — Needlebooks. — By virtue of the provision in paragraph 164 that " needlecases or needlebooks furnished with assortments of needles and other articles, shall pay duty as entireties according to the component material of chief value," as construed in Steinhardt v. U. S. (T. D. 32092), such fur- nished needle cases or books are dutiable at the same rate as the component article of chief value, and it is not necessary that said component article be designated eo nomine. Held, accordingly, that such as are composed in chief value of hand sewing needles are dutiable as nonenumerated manufactured articles under paragraph 480, such as are in chief value of paper cases, as manufactures of paper, paragraph 420, and such as are in chief \alue of leather cases, as manufactures of leather or as leather cases, paragraph 452. — T. D. 32528 (G. A. 7367). Needlebooks, containing needles, and the like articles are not dutiable as manufactures in chief value of metal. Paragraph 164 singles them out and establishes a rule for the determination of their dutiable status, and that is according to the chief components included within and going to make up the entirety. The importations were dutiable as nonenumerated manufactured articles under the provisions of paragraph 480. Ilartranft v. Sheppard (125 U. S., 337).— Steinhardt & Bro. v. U. S. (Ct. Cust. Appls.), T. D. 32092; (G. A. 7119) T. D. 31026 reversed. Needles for Brosser Overstitch Machine. — Brosser over.stitch machine and others of similar type not dutiable as .sewing machines under paragraph 197. 254 DIGEST OF CUSTOMS DECISIONS. It follows from the forejjcoinj; that needles for the Brosser overstitch machine and machines of like character are not needles for sewing machines within the jneaninK of paragraph 164, and are therefore properly dutiable as " needles not spocially provided for " under the said paragraph at the rate of 25 per cent ad valorem.— Dcpt. Order (T. D. 3(X;39). Needles witii Macliines. — It is evident that the needles do not require to be fitted or adjusted to a particular machine to be available for use. The collector found in the.se importations a certain number of dozen needles, and he classified tllates of iron or steel engraved or fashioned for use in the pro- duction of designs, patterns, or impressions on glass in the process of 1909 manufacturing plate or other glass, 25 per centum ad valorem ; litho- graphic plates of stone or other material, engraved, drawn, or prepared, and wet transfer pajier or paper preparecl wholly with glycerin, or glycerin combined with other materials, containing the imprints taken from litho- graphic places, 50 per centum ad valorem. 160. Steel plates engraved, stereotype plates, electrotype plates, and 1897 plates of other materials, engraved or lithographed, for printing, 25 per centum ad valorem. 151. Steel plates engraved, stereotype plates, electrotype plates, and 1894 plates of other materials, engraved or lithographed, for printing, 25 per centum ad valorem. 180. Steel plates engraved, stereotype plates, electrotype plates, and 1890 plates of other materials, engraved or lithographed, for printing, 25 per centum ad valorem. 199. Steel plates, engraved, stereotype plates, ♦ * * 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. 1883 Steel Pattern Rolls. — The merchandise was assessed under the provisions of paragraph 199. The articles are of steel, cylindrical in form, and used for the purpose of sinking patterns on copper rollers for producing printed effects on calico. The pattern for printing has been cut on the steel rolls or dies, and these act as models or patterns from which the copper rollers for printing are made. The pattern rolls or dies are not plates engraved for printing. Note ruling in Ab. 1G083 (T. D. 28300).— Ab. 26616 (T. D. 31867). DECISIONS UNDER THE ACT OF 1897. Engraved Bookplate. — An engraved copperplate, which was classified as a manufacture of metal under paragraph 193, was claimed to be dutiable under paragraph 166, relating to engraved plates for printing. The claim under para- graph 166 is sustained.— Ab. 21325 (T. D. 29790). Engraved Steel Plate. — An engraved steel plate, mounted on a table top like a frame, and used in the manufacture of plate glass, is dutiable under the provision in paragraph 135 for " plates and steel in all forms and shapes not specially provided for," and not under paragraph 193, as a manufacture of metal, not specially provided for. In re Morris, G. A. 4650 (T. D. 21975), over- ruled ; T. D. 25183 (U. S. C. C.) followed.— T. D. 24626 (G. A. 5409). Manuf.^ctures or Metal. — An engraved steel slab, completed ready for use in tlie manufacture of glass, is dutiable as a manufacture of metal under para- graph 193, rather than under paragraph 135, relating to " sheets and plates of steel in all forms and shapes." " Plates." — A piece of steel 15 feet long, over 4 feet wide, 6i inches thick, and weighing over 6 tons, is a slab and not a " plate " within the meaning of paragraph 135. Steel Shapes. — Ejusdem Generis. — The provision in paragraph 135 for " steel in all forms and shapes " is limited to articles which are in an uncom- pleted condition like the other unfinished articles (ingots, blooms, bars, etc.) previously enumerated in the same paragraph. — Morris v. U. S. (C. C. A.) T. D. 30192; T. D. 29675 (C. C.) and (G. A. 6744) T. D. 28888 affirmed. An engraved steel plate, mounted like a table top on a frame, weighing over 5 tons, and used in the manufacture of plate glass, is dutiable under the pro- SCHEDULE C METALS AND MANUFACTURES OF. 259 vision in parasrapli 135 for " plates and steel in all forms and shapes not specially provided for," and not under paragraph 193 as manufactures of metal.— Morris v. U. S., T. D. 25183 (CO.). 1913 1909 138. Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires, and rivets of iron or steel, not specially provided for in this section, 20 per centum ad valorem. 167. Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires, 45 per centum ad valorem ; rivets of iron or steel, not specially provided for in this sec- tion, li cents per pound. 1897 1G7. Rivets of iron or steel, 2 cents per pound. 1894 153. Rivets of iron or steel, 25 per centum ad valorem. 1890 182. Rivets of iron or steel, 2i cents per pound. 1883 164. Iron or steel rivets, * * * 2^ cents per pound. DECISIONS UNDER THE ACT OF 1909. Steel Rivets. — The articles are flat-head rivets of steel, and the testimony shows that the said rivet after it is imported is " lathed on a machine, very accurately, an{J after the machine work on it is finished it is heated and case- hardened, making it very hard." As imported the rivets are not used for antiskid tires ; they are in a finished form of an ordinary steel rivet, and do not afford sufficient evidence as to their special adaptation for use for non- skidding automobile tires as would warrant their classification under that clause. Worthington v. Robbins (139 U. S., 337). These rivets, not having been " lathed, machined, or brightened," are classifiable under paragraph 167 as "rivets of iron or steel, not specially provided for."— Ab. 23661 (T. D. 30768). DECISIONS UNDER THE ACT OF 1897. Obnamental Rivets. — Articles classified in part as forgings under paragrapli 127, and in part as manufactures of metal under paragraph 193, were claimed to be dutiable as nuts (par. 163) or as rivets (par. 167). The merchandise in question consists of drop-forged metal articles invoiced as " gitterkugeln " and " glttenniete." The former are balls of iron, drilled or bored through the center ; the latter are so-called rivets of iron, made up of a short metal shaft, on the top of which is a head either in the form of a ball or a pryamid. An examination of the exhibits satisfies us that the merchandise in- voiced as " gittenniete " are fairly within the provisions for " rivets " of iron. The claim of the importer so far as it relates to the metal articles invoiced as "gitterkugeln" we regard as not well founded.— Ab. 22001 (T. D. 30069). Steel Points. — Goods classified as manufactures of metal under paragraph 393 consist of small, stud-like articles of steel, invoiced as " steel points." Simi- lar articles were the subject of this board's decision in Abstract 14968 (T. D. 28074). The claim in the protest that the merchandise is dutiable under the provisions for " wrought-iron or steel nails not specially provided for " is sus- tained.— Ab. 21893 (T. D. 30037). DECISIONS UNDER THE ACT OF 1890. Steel Studs. — Studs, articles of bright steel about the size of the upper half of an ordinary pin, some with star-shaped heads while in the other the head and pin are one, are dutiable as manufactures of metal and not as rivets. — T. D. 12015 (G. A. 928). 260 DIGEST OF CUSTOMS DECISIONS. 1913 1897 139. Crosscut saws, mill saws, pit and drag saws, circular saws, steel band saws, finishod or further advanced than tempered and polished, hand, back, and all other saws, not specially provided for in this sec- tion, 12 per centum ad valorem. 168. Crosscut saws, 5 cents per linear foot ; mill saws, 8 cents per linear foot; pit and drag saws, G cents per linear foot; circular saws, 20 1909 f^'" <^P"*^'"" 'I'l valorem ; steel band saws, finished or further advanced than tempered and poli.shed, .5 cents per pound and 20 per centum ad valorem; hand, back, and all other saws, not specially provided for in this section, 25 per centum ad valorem. 168. Crosscut saws, 6 cents per linear foot ; mill saws, 10 cents per linear foot ; pit and drag saws, 8 cents per linear foot ; circular saws, 25 per centum ad valorem ; steel band saws, finished or further advanced than tempered and polished, 10 cents per pouud and 20 per centum ad valorem ; hand, back, and all other saws, not specially provided for in this Act, 30 per centum ad valorem. 154. Crosscut saws, 6 cents per linear foot ; mill saws, 10 cents per linear foot ; pit and drag saws, 8 cents per linear foot ; circular saws, 25 per centum ad valorem ; hand, back, and all other saws, not specially pro- vided for in this Act, 25 per centum ad valorem. 183. Saws : Crosscut saws, 8 cents per linear foot ; mill, pit, and drag saws, not over nine inches wide, 10 cents per linear foot; over nine 1890 inches wide, 15 cents per linear foot ; circular saws, 30 per centum ad valorem ; hand, back, and all other saws, not specially provided for in this Act, 40 per centum ad valorem. 172. Crosscut saws, 8 cents- per linear foot. 173. Mill, pit, and drag saws, not over nine inches wide, 10 cents per linear foot; over nine inches wide, 15 cents per linear foot. 174. Circular saws, 30 per centum ad valorem. 175. Hand, back, and all other saws, not specially enumerated or pro- vided for in this Act, 40 per centum ad valorem. 1894 1C83< DECISIONS UNDER THE ACT OF 1909. Saw Frames. — Hack-saw frames without blades were held properly classified under paragraph 199 and not dutiable under paragraph 168. — Ab. 32878 (T, D. 33591). DECISIONS UNDER THE ACT OF 1897. Bucksaw Blades. — Saw blades classified as crosscut saws under paragraph 168 were held dutiable under the provision in the same paragraph for saws not specially provided for.— Ab. 22767 (T. D. 30382). Saws. — Butcher saws in coils not band saws, but dutiable as " other saws," under paragraph 168.— T. D. 20758 (G. A. 4365). ■•a-in 140. Screws, commonly called wood screws, made of iron or steel, 25 per centum ad valorem. 169. Screws, commonly called wood screws, made of iron or steel, more than two inches in length. 3 cents per pound; over one inch and not 1909 more than two inches in length. 5 cents jier pound ; over one-half inch and not more than one inch in length. 8 cents per pound; one-half inch and less in length, 10 cents per pound. 169. Screws, commonly called wood screws, made of iron or steel, more than two inches in length, 4 cents per pound ; over one inch and 1897 not more than two inches in length, 6 cents per pound; over one-half inch and not more than one inch in length, 8J cents per pound ; one-half inch and less in length, 12 cents per pound. 155. Screws, commonly called wood screws, more than two inches in length, 3 cents per pound ; over one inch and not more than two inches 1894 in length, 5 cents per pound; over one-half inch and not more than one inch in length, 7 cents per pound ; one-half inch and less in length, 10 cents per pound. SCHEDULE C METALS AND MANUFACTURES OF. 261 184. Screws, commonly called wood screws, more than two inches in length, 5 cents per pound ; over one inch and not more than two inches 1890 in length, 7 cents per pound ; over one-half inch and not more than one inch in length, 10 cents per pound ; one-half inch and less in length, 14 cents per pound. 181. Screws, commonly called wood screws, two inches or over in length, 1 RR'i ^ <^ents per pound ; one inch and less than two inches in length, 8 cents per pound ; over one-half inch and less than one inch in length, 10 cents per pound; one-half inch and less in length, 12 cents per po'ind. DECISIONS UNDER THE ACT OF 1897. Screw Spikes, articles made of metal, intended for fastening rails to ties, having neither a slotted head nor point, are not commonly called wood screws, and are not dutiable under paragraph 169. Such articles are dutiable under paragraph 193 at the rate of 45 per cent ad valorem as manufactures of metal not specially provided for.— T. D. 25711 (G. A. 5823). DECISIONS UNDER THE ACT OF 1890. Screws for Bicycles are not commonly called wood screws. — ^T. D. 15157 (G. A. 2683). 141. Umbrella and parasol ribs and stretchers, composed in chief 1913 value of iron, steel, or other metal, in frames or otherwise, and tubes for umbrellas, wholly or partially finished, 35 per centum ad valorem. 170. Umbrella and parasol ribs and stretchers, composed in chief value 1909 of iron, steel, or other metal, in frames or otherwise, and tubes for um- brellas, wholly or partially finished, 50 per centum ad valorem. 170. Umbrella and parasol ribs and stretchers, composed in chief value 1897 of iron, steel, or other metal, in frames or otherwise, 50 per centum ad vaorem. 155^. Umbrella and parasol ribs and stretcher frames, tips, runners, 1894 handles, or other parts thereof, made in whole or chief part of iron, steel, or any other metal, 50 per centum ad valorem. 1890 (Not enumerated.) 491. Umbrella and parasol ribs, and stretcher frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, 40 per centum ad valorem ; * * *. 492. Umbrellas, parasols, and sunshades, frames * * * for, fin- ished or unfinished, not specially enumerated or provided for in this Act, . 30 per centum ad valorem. 1883 < DECISIONS UNDER THE ACT OF 1897. Tubes for Umbrellas. — Hollow metal rods, having springs and catches in- serted therein, designed for use in umbrellas, and commercially known as um- brella tubes, are dutiable as tubes not otherwise provided for under paragraph 152. G. A. 4898 and Downing v. U. S. (T. D. 22716).— T. D. 23302 (G. A. 4998). DECISIONS UNDER THE ACT OF 1894. Steel Umbrella Rods. — Lacquered steel tubes closed at one end with a fer- rule and known in trade as rods for umbrellas are dutiable as umbrella handles and not as umbrella parts.— T. D. 16295 (G. A. 3124). DECISIONS UNDER THE ACT OF 1890. Umbrella Ribs. — The articles are grooved ribs or paragon frames for um- brellas, with rivets, bolts, and balls complete. They are made from materials 1913 1909 1897 262 DIGEST OF CUSTOMS DECISIOKS. of which flat steel wire twenty-five one-thousaudths of an inch tliick or thin- ner is the component of chief value. The facts in the cases lead us to hold that duty was correctly assessed upon the niorchandiso at 50 per cent ad valorem in accordance with the proviso attached to paragraph 14S.— T. D. 12911 (G. A. 14G2). 142. Wheels for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, 20 per centum ad valorem: Provided, That when wheels for railway purposes, or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate a-* is provided for the wheels when imported separately. 171. Wheels for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly tinished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, 1\ cents per pound ; ingots, cogged ingots, blooms, or blanks for the same, without regard to the degree of manufacture, 1 cent per i)ound : Provided, That when wheels for railway purposes, or parts thereof, of iron or steel, are im- ported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. 171. Wheels for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car. or other railway tires or parts thereof, wholly or i)artly manufactured, IJ cents per pound ; and ingots, cogged ingots, blooms, or blanks for the same, without regard to the degree of manufacture, 11 cents per pound : Provided, That when wheels. for railway purposes, or parts thereof, of iron or steel, are im- ported witli iron or steel axles fitted in them, the wheels and axles to- gether shall be dutiable at the same rate as is provided for the wheels when imported separately. 156. Wheels, for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, and ingots, cogged ingots, 1894 blooms, or blank for the same, without regard to the degree of manu- facture. 1\ cents per pound: Provided, That when wheels or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. 185. Wheels, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured. 2J cents per pound ; and ingots, cogged ingots, 1890 blooms, or blanks for the same, without regard to the degree of manufac- ture, IJ cents per pound: Provided, That when wheels or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is pro- vided for the wheels when imported separately. 170. Steel wheels and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, and other 1883 railway tires, or parts thereof, wholly or i)artly manufactured. 2i cents per pound; iron or steel ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of manufacture, 2 cents per pound. DECISIONS UNDER THE ACT OF 1897. Old Locomotive Tires, although known as scrap tires, not having lost their character as tires, are not dutiable as scrap steel, but are dutiable as locomotive tires at the rate of IJ cents per pound under paragraph 171. G. A. 4659 (T. D. SCHEDULE C METALS AND MANUFACTURES OF. 263 22019) and Downing v. U. S. (116 Fed. Kep., 779), and same case in circuit court of appeals (122 Fed. Kep., 445), cited and followed.— T. D. 24369 (G. A. 5325). DECISIONS UNDER THE ACT OF 1890. Bicycle Wheels. — The words " for railway purposes " impose a limitation on all the articles specified in this paragraph. Steel bicycle and tricycle wheels are not dutiable as wheels.— T. D. 10687 (G. A. 271) ; T. D. 13776 (G. A. 1970). DECISIONS UNDER THE ACT OF 1883. Wheels for Bicycles or Tricycles. — Steel wheels for bicycles or tricycles are dutiable as manufactures of steel and not as wheels. — T. D. 10687 (G. A. 271). 1913 1897 1894 1890 143. Aluminum, aluminum scrap, and alloys of any kind in which alununum is the component material of chief value, in crude form, 2 cents per pound ; aluminum in plates, sheets, bars, strips, and rods, 3^ cents per pound ; barium, calcium, magnesium, sodium, and potassium, and alloys of which said metals are the component material of chief value, 25 per centum ad valorem. 172. Aluminum, aluminum scrap, and alloys of any kind in which aluminum is the component material of chief value, in crude form, 7 ■tnnq cents per pound; in plates, sheets, bars, and rods, 11 cents per pound; barium, calcium, magnesium, sodium, and potassium, and alloys of which said metals are the component material of chief value, 3 cents per pound and 25 per centum ad valorem. 172. Aluminum, and alloys of any kind in which aluminum is the com- ponent material of chief value, in crude form, 8 cents per pound ; in plates, sheets, bars, and rods, 13 cents per pound. 606. Magnesium, not made up into articles. (Free.) 157. Aluminum, in crude form, alloys of any kind in which aluminum is the component material of chief value, 10 cents per pound. 544. Magnesium. (Free.) 623. Sodium. (Free.) 186. Aluminium or aluminum, in crude form, alloys of any kind in which aluminum is the component material of chief value, 15 cents per pound. 641. Magnesium. (Free.) 710. Sodium. (Free.) 1619. Magnesium. (Free.) 639. Aluminum. (Free.) 791. Sodium. (Free.) DECISIONS UNDER THE ACT OF 1913. Aluminum Disks. — Reviewing the processes by which aluminum is prepared for market and also the legislation affecting aluminum itself, these disks are found not to be included in any of the terms " plates," " sheets," " bars," " strips," or " rods," as these are employed in paragraph 143 ; nor is it aluminum in crude form or an alloy thereof under the same paragraph, but is dutiable under paragraph 167. Universal Shipiiing Co. v. U. S. (4 Ct. Cust. Api)ls., 24."); T. D. 33479).— Guiterman, Rosenfeld & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35155; (G. A. Ab. 36158) T. D. 34668 affirmed. DECISIONS UNDER THE ACT OF 1909. Aluminum Disks and Squares. Sheets. — The term " sheets " is ordinarily applied to a broad general surface, and in paragraph 172 may fairly be said to mean the sheet of the metal made 264 DIGEST OF CUSTOMS DECISIONS. in that form as one of the developments in the process of manufacture, and not intended to include the articles made from such sheets. Sheets Advanced in Conuition. — The articles here are not sheets of alumi- num within the meaning of paragraph 172, but have been advanced beyond that state and must be held to be articles or wares composed wholly of aluiiiiiuim, partly manufactured, and dutiable under paragraph 199. — Uni- versal Sliipping Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 33479; (G. A. Ab. 29S17) T. D. 32S30 reversed. Aliiniinum in Coils. — Sheet aluminum and aluminum in sheets are not the same, and proof of a commercial designation of the first is not applicable to the other article. But aluminum in coils, the goods here, differs inherently from aluminum in sheets, and the testimony sustains this view. The aiuuiinum coils were properly held dutiable under paragraph 199. — Seligmann et al. v. U. S. (Ct. Cust. Appls.), T. D. 35336; (G. A. Ab. 36215) T. D. 34677 affirmed. Aluniiiuun Rods.— Aluminum in long lengths, put up in coils, held properly cla.ssified as aluminum in rods, under paragraph 172. — Ab. 31759 (T. D. 33291). Aluminum Sheets, lacquered and painted, assessed under paragraph 199, were claimed dutiable as aluminum in sheets (par. 172). Protest overruled. Universal Shipping Co. v. U. S. (T. D. 33479) followed.— Ab. 32950 (T. D. 33594). Magnesium Ribbon. — The merchandise consists of magnesium ribbon as- sessed with duty at 45 per cent ad valorem under the provisions of paragraph 199. It is claimed dutiable at 3 cents per pound and 25 per cent ad valorem under paragraph 172, as " magnesium." The protest is overruled. — Ab. 25737 (T. D. 31654). DECISIONS UNDER THE ACT OF 1897. Aluminum Waste. — The importation comprises eight casks containing waste ends of aluminum pigs or ingots, and this so-called scrap as shown by the proof offered is in one of the rough forms of the material aluminum. We hold these rough pieces of aluminum dutiable as aluniiiunn in crude form under paragraph 172.— Ab. 24885 (T. D. 31335). Magnesium Flour. — Magnesium flour held to be dutiable as a manufacture of metal, and not to be entitled to free admission under paragraph for mag- nesium not made up into articles. — T. D. 21654 (G. A. 4571). DECISIONS UNDER THE ACT OF 1894. Aluminum Sheets. — Aluminum in the form of sheets rolled fi-om bars, com- posed of 98.56 per cent of aluminum and 1.44 of silica, is dutiable as an article composed of metal partly manufactured and not under paragraph 157 as crude aluminum.— T. D. 16480 (G. A. 3233). Magnesium, Powder and Ribbon. — Magnesium powder imported under act of 1894 or act of 1S97 is fn>e of duty. Magnesium ribbon imported under act of 1894 or act of 1897 is not free of duty as niagnosium. but is dutiable under said acts as a manufacture of metal not specially provided for.- T. D. 22127 (G. A. 4690). Crude Potassium Metal. — I'otassium metal, crude, is a maiuifactured article and not unmanufactured nor is it dutiable as a manufacture of metal. — T. D. 16719 (G. A. 3307). SCHEDULE C METALS AND MANUFACTURES OF. 265 144. Antimony, as reyulus or metal, and matte containing antimony -_.„ but not containing more tlian 10 per centum of lead, 10 per centum ad valorem ; antimony oxide, salts, and compounds of, 25 per centum ad valorem. 173. Antimony, as regulus or metal, li cents per pound ; * * * matte containing antimony, but not containing more than 10 per centum of lead, 1 cent per pound on the antimony contents therein contained : Provided, That on all importations of antimony-bearing ores and matte containing antimony the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transpor- tation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise. On the arrival of the ores at such establish- 1909 ment, they shall be sampled according to commercial methods under the supervision of Government officers, who shall be stationed at such estab- lishment, and who shall submit the samples thus obtained to a Govern- ment assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample, and report the result to the proper customs officers, and the import entry shall be liquidated thereon, except in case of ores that shall be removed to a bonded warehouse to be refined for exportation as provided by law, and the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph ; antimony, oxide of, 1^ cents per pound and 25 per centum ad valorem. 1897 173. Antimony, as regulus or metal, three-fourths of 1 cent per pound. 1894 376. * * * antimony, as regulus or metal. (Free.) 1890 187. Antimony, as regulus or metal, three- fourths of 1 cent per poimd. 1883 195. Antimony, as regulus or metal, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Salts of Antimony. Construction of Paragraph 144. — The woixls " antimony oxide, salts and com- pounds of " in paragraph 144 are plain and imarabiguous. It is not apparent that they are either inoperative or in conflict with other provisions indicating a congressional intent at variance with the chosen phrase, and it can not be said that Congress intended a comma after " antimony." Antimony Sulphide. — Antimony sulphide is not a salt or compound of anti- mony oxide, and can not be dutiable under paragraph 144 ; not being more specifically provided for elsewhere, it is relegated to the residuary provision for chemical salts and compounds in paragraph 5. — U. S. v. Innis, Speiden & Co. (Ct. Cust. Appls.), T. D. 362.54; G. A. Ab. 38660 affirmed. Certain salts of antimony, classified for duty under the provision in para- graph 144 for " antimony oxide, salts, and compounds of," are held to be I)roperly dutiable under the provision in paragraph 5 of said act for "all chemical salts, not specially provided for," as claimed by importers. Said provision in paragraph 144, construed grammatically and in accordance with the plain intent of Congress, means " antimony oxide, salts of antimony oxide, and compounds of antimony oxide." — T. D. 35142 (G. A. 7688). DECISIONS UNDER THE ACT OF 1909. Sulphide of Antimony classified as a chemical salt under paragraph 3 was claimed dutiable as antimony (par. 173). Protest overruled. G. A. 4231 (T. D. 19901) cited.— Ab. 36075 (T. D. 34629). 266 DinKST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Sulphido or Sulpliuret of Aiitiiiiony dutiable as a eheinical salt under r-ara^iiapli 3 at 2") per cent ad valorem.— T .D. 19901 (G. A. 4231). DECISIONS UNDER THE ACT OF 1894. Antiinonsaure, or White Oxide of Antimony. — Antinionsaure is dutiable a.s a clieiuical compound and is not free under ]>aratirapli 3G3 as an acid, nor under paragraph 376 as antimony ore, etc., nor under paragraph 443 as a coal- tar preparaUon.— T. D. 17854 (G. A. 3788). DECISIONS UNDER THE ACT OF 1S90. Resulus of Antimony, a product of crude antimony obtained by fusion and cbeniical (•ombinatit)n. is dutiable as regulus and not free under paragraph 485 as antimony.— T. D. 11020 (G. A. 4G3). 1913 1909 1897 1894 1890 1883 14 5. Argentine, albata, or German silver, unmanufactured, 15 per centum ad valorem. 174. Argentine, albata, or German silver, unmanufactured, 25 per centum ad valorem. 174. Argentine, albata, or German silver, unmanufactured, 25 per centum ad valorem. 158. Argentine, albata, or German silver, unmanufactured, 15 per centum ad valorem. IBS. Argentine, albata, or German silver, unmanufactured, 25 per centum ad valorem. 185. Argentine, albata, or German silver, unmanufactured, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. German Silver in Sheets varying in width from 18 to 24 inches and in thickness from 0.023 to 0.054 of an inch, and about 9G inches in length, not polished, but with edges always trimmed to an exact width, classified as manu- factures of metal under paragraph 1G7, was claimed dutiable as German silver not manufactured (par. 145). It was found to be German silver in a manufac- tured form and held dutiable under paragraph 1G7. — Ab. 38018. DECISIONS UNDER THE ACT OF 1909. German Silver in Sheets, Polished. — German silver, concededly a compo- sition of metal in cliief value of copper, is more specifically provided for under the eo nomine provision therefor in paragraph 174 than as a " composition metal of which copper is the component material of chief value," in para- graph 545. German-silver sheets, highly polished on one side, are manufactured articles, and are therefore exclud(Ml from said paragraph 174, which provides for Ger- man silver, unmanufactured. They are accordingly held to be properly dutiable as manufactures of metal not specially provided for under paragraph 199. — T. D. 34414 (G. A. 75G0). DECISIONS UNDER THE ACT OF 1897. German-Silver Bars and Sheets are dutiable under paragraph 193, at the rate of 45 per cent ad valorem, as articles composed of metal wholly or partly manufactured. SCHEDULE C — METALS AND MANUFACTURES OF. 267 The provisions of paragraph 174 apply only to German silver In an unmanu- factured state, such as pigs and ingots. Boker v. U. S. (97 Fed. Rep., 205) dis- tinguished ; Dana v. U. S. (116 Fed. Rep.. 933) and Wilkins v. U. S. (84 Fed. Rep., 152) cited and followed.— T. D. 2547S (G. A. 5742). J913 146. Bronze powder, brocades, flitters, and metallics ; bi-onze, or Dutch- metal or aluminum, in leaf, 25 per centum ad valorem. 175. Bronze powder, brocades, flitters, and metallics, 12 cents per 1909 pound ; bronze, or Dutch-metal or aluminum, in leaf, 6 cents per one hundred leaves. -gg- 175. Bronze powder, 12 cents per pound; bronze or Dutch-metal or aluminum, in leaf, 6 cents per package of one hundred leaves. 1894 1890 160. Bronze powder, metallics or flitters, bronze or Dutch-metal, or aluminum, in leaf, 40 per centum ad valorem. 190. Bronze powder, 12 cents per pound ; bronze or Dutch-metal, or aluminum, in leaf, 8 cents per package of one hundred leaves. --_-(■ 196. Bronze powder, 15 per centum ad valorem. \ 198. Dutch or bronze metal, in leaf, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Powdered Tin properly dutiable as bronze powder at the rate of 25 per cent ad valorem under paragraph 146. — Dept. Order (T. D. 34578). DECISIONS UNDER THE ACT OF 1909. Gubinol Metal Leaf. — Gold leaf or silver leaf is a very thin piece or sheet of metal which has been reduced to that condition by beating or hammering. The leaves of metal in paragraph 175 are such leaves only as singly result from the hammering of the beater and that may be trimmed to dimensions but not united together. No other limitation of size is suggested, nor is there authority for any other. Accordingly the present articles are not themselves single leaves, but are combinations of leaves, and the collector was right in so counting them.— Uhlfelder Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 34005; (G. A. 7446) T. D. 33276 affirmed. Dutch metal or aluminum in leaf is dutiable under paragraph 175 at 6 cents per 100 single leaves, irrespective of whether the importation is in separate leaves as beaten out or in the form of pieces or sheets composed of two or more leaves attached together end to end ; and a piece or sheet consisting of two or more leaves so attached or secured is to be counted for duty purposes according to the number of single leaves that compose it. — T. D. 33276 (G. A. 7446) ; affirmed by T. D. 34005 (Ct. Cust. Appls.), above. Jewels. — So-called jewels composed of round stamped-out pieces of tin or zinc coated with a dye substance, used for decorating post cards, were held properly classified under paragraph 199.— Ab. 31963 (T. D. 33338). Oeser Foils. — The article here is a bronze in the form of a leaf used in stamping and bronzing. It is a specially prepared leaf of bronze, the back of which is in the natui'e of a collodion material attached to the metal by the use of amyl acetate. This metal leaf is used by bookbinders and by the stamping trade and is termed, after the name of the party who first manu- factured it, " Oeser " foil. Duty was assessed under the provisions of para- sraph 199. The claim under paragraph 175 is sustained. — Ab. 2792S (T. D. 32333). 268 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Brocades are a species or variety of brouze powder aud are dutiable under the provisions of paragcrapli 175 at the rate of 12 cents per pound. T. D. 5530 cited and approved.— T. D. 23G35 (G. A. 5113). Flitters. Flitters are dutiable under the provisions of paragraph 193 as articles not specially provided for, composed of metal. Having been manufactured from composition metal into articles having a particular form and use and a distinc- tive trade name, they are no longer " composition metal " within the purview of paragraph 533. U. S. r. Meier (C. C. A.; T. D. 25973) cited and followed.— T. D. 26089 (G. A. 5942). Composition Metal. — An article produced by reducing thin sheets of com- position metal by meclmnical means to a very fine state, which is commercially known as Hitters, aud is employed to sprinkle over surfaces on which it is desired to produce a glittering effect, is not free of duty under the provision in paragraph 533, for " all composition metal," but is a manufactured article dutiable under the provision in jiaragraph 193 for " articles or wares composed wholly or in part of metal, and whether partly or wholly manufactured." " Manufacture " Defined. — Where material having a certain designation is advanced through one or more processes into a completed article known and recognized in trade by a specific and distinctive name other than the name of the material and is put into a completed shape designed and adapted for a particular use, it is deemed to be a manufacture, although its component mate- rial may remain unchanged. — U. S. v. Meier (C. C. A.), T. D. 25973; T. D. 25042 (C. C.) reversed and (G. A. 5150) T. D. 23752 aflirmed. DECISIONS UNDER THE ACT OF 1S94. Silver Bronze Powder or bronze powder, made of metal, is not dutiable as silver powder.— T. D. 15704 (G. A. 2885). DECISIONS UNDER THE ACT OF 1890. Aluniinuni Bronze Powder, a powder made from aluminum, is dutiable as bronze powder.— T. D. 12222 (G. A. 1036). Metallics or Flitters, a flaky substance of coarse powder made of lame or lahn. is dutiable as a manufacture of metal.— T. D. 17181 (G. A. 3498). Size of Packages. — Eight cents per package of 100 leaves is the imit of measure of quantity merely. A package containing 500 leaves is dutiable at 8 cents per 100 leaves.— T. D. 13440 (G. A. 1777). DECISIONS UNDER STATUTES PRIOR TO THE ACT OP 1883. " Dutch Metal " held to be a manufacture of brass dutiable at 10 per cent as Dutch metal and not at 45 per cent under the act of February 24, 1869 (15 Stat., 274), as a manufacture of copper or of which copper is the component of chief value.— U. S. v. Ullman (4 Ben., 547; 13 Int. Rev. Rec, 08), 28 Fed. Cas., 323. 1913 14 7. Copper, in rolled plates, called braziers' copper, sheets, rods, strips, pipes, and copper bottoms, sheathing or yellow metal of which copi)er is the component material of chief value, and not composed wholly or in part of iron ungalvanized, 5 per centum ad valorem. 176. Copper, in rolled plates, called braziers' copper, sheets, rods, 1909 P'P^^- ^^^^ copper bottoms, 2i cents per pound ; sheathing or yellow metal of which copper is the component material of chief value, and not com- posed wholly or in j)art of iron ungalvanized, 2 cents per pound. 1897 1894 1890 1883 SCHEDULE C METALS AND MANUFACTURES OF. 269 176. Copper, in rolled plates, called brazier's copper, sheets, rods, pipes and copper bottoms, 2i cents per pound ; sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, 2 cents per pound. 161. Copper, in rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, 20 per centum ad valorem. 195. Copper, in rolled plates, called braziers' copper, sheets, rods, pipes, and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, 35 per centum ad valorem. 186. Copper, * * * jn i-olled plates, called braziers' copper, sheets, rods, pipes, and copper bottoms, * * * 35 per centum ad valorem. 194. Sheathing, or yellow metal, not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets, forty-eight inches long and four- teen inches wide, and weighing from fourteen to thirty-four ounces per . square foot, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Copper Sheets. — Copper sheets measuring in inches 15 by 36, 17 by 28, 12 by 36, 20 by 24, 18 by 36, and 22 by 28, some being 16 and some 18 gauge in thick- ness, classified as manufactures of metal at 20 per cent ad valorem under para- graph 167, were held dutiable at 5 per cent under paragraph 147. G. A. 6748 (T. D. 28920), relating to copper plates beveled and planished, distinguished. — Ab. 38971. DECISIONS UNDER THE ACT OP 1909. Copper Strips. — The United States chemist's report gives the composition of the metal material as copper, 98 per cent ; tin, 0.63 per cent ; nickel, 1.36 per cent. As a copper material it is not in a form provided for under paragraphs 176 and 544, and the copper content is so large as to take it out of the class of metals provided for under paragraph 545 as " composition metal." The proof offered shows that the metal was first hot rolled into bars and then cold drawn into long, thin strips. Material so made is further advanced than " metals unwrought " as provided for in paragraph 183, and seems to fall as classified under the provision in paragraph 199 for " articles not specially pro- vided for composed wholly or in part of copper and whether partly or wholly manufactured." Note ruling as to aluminum articles in Universal Shipping Co. V. U. S. (4 Ct. Cust. Appls., — ; T. D. 33479).— Ab. 33886 (T. D. 33795). The question raised in this case is as to the correctness of the classification of certain copper material imported in so-called sheets, relatively thin, about 1 foot wide and 6 feet long. Duty was assessed thereon under paragraph 199, and it is claimed dutiable under paragraph 176. Universal Shipping Co. v. U. S. (T. D. 33479) cited. The protest is overruled.— Ab. 33119 (T. D. 33660). DECISIONS UNDER THE ACT OF 1897. Copper Cylinders Produced by Electrolysis. — Copper cylinders, the prod- uct of an electrolytic process, the copper being deposited on a revolving mandrel regulated to produce cylinders of a desired diameter, not being copper in forms not manufactured, are not free of duty under paragraph 532. Not being the copper pipes of commerce, they are not dutiable under paragraph 176. Being articles or wares of copper wholly or partly manufactured and not specially provided for, they are dutiable under the provisions of paragraph 193. — T. D. 26787 (G. A. 6172). 270 DIGEST OF CUSTOMS DECISIONS. Copper Pipes. — The provision in paragraph 17G for " copper pipes " does not include pi]tos containintr a sul)s(antial amount of any material other tlian copper, and copper tul)inf: covered with iron wire is tlierefore excluded from that provision and is dutiable under paragrapli 193 as manufactures of metal. — T. D. 29714 (G. A. 6901). Copper Tubes. — Tubes or cylinders made of copper, 14 inches long, the inside diameter being 4^ inches and the outside diameter Mh inches, are dutiable under the provisions of paragrapli 17G as copper pipes. G. A. 4573 (T. D. 21656) overruled; G. A. 4898 (T. D. 22932) and G. A. 5080 (T. D. 23522) cited and followed.— T. D. 25405 (G. A. 5713). Copper Plates, which have been ground, polished, and plaiushed, and are ready for engraver's use, are not copper " sheets " within the meaning of para- graph 176, and are dutiable under the provision in paragraph 193 for manu- facture of metal. The provision in paragraph 532 for "copper in plates not manufactured" does not include plates that have been ground, polished, and planished. — Drakenfeld v. U. S. (C. C. A.)^ T. D. 30549; T. D. 29811 (CO.) reversed and (G. A. 6748) T. D. 28920 afhrmed. Flexible Copper Pipes are dutiable under paragraph 176. T. D. 22413 (G. A. 4742) overruled.— T. D. 23522 (G. A. 5080). DECISIONS UNDER THE ACT OF 1894. Foil, Copper Chief Value. — Foil of which copper is the component of chief ^■alue is dutiable as a manufacture of metal and not as copper in sheets. — T. D. 17058 (G. A. 3439). DECISIONS UNDER THE ACT OF 1890. Cold-Rolled Copper Sheets about one-eighth of an inch in thickness held dutiable as copper sheets.— T. D. 13335 (G. A. 1715). 1913 148. Gold leaf, 35 per centum ad valorem. 177. Gold leaf, 35 cents per one hundred leaves. The foregoing rate 1909 applies to leaf not exceeding in size the eipiivalent of three and three- eighths by three and three-eighths inches; additional duties in the same proportion shall be assessed on leaf exceeding in size said equivalent. 1897 177. Gold leaf. $1.75 per package of five hundred leaves. 1894 163. Gold leaf, 30 per centum ad valorem. 1890 197. Gol^l leaf, $2 per package of five hundred leaves. 1883 200. Gold leaf, $1.50 per package of five hundred leaves. DECISIONS UNDER THE ACT OF 1909. Gold Leaf in Rolls. — Paragraph 177 covers all dimensions of gold leaf, and long strips of gold leaf in rolls are dutiable thereunder, rather than under paragraph 199.— T. D. 33105 (G. A. 7417). 1913 149. Silver leaf, 30 per centum ad valorem. 1909 178. Silver leaf, 10 cents per one hundred leaves. 1897 17S. .Silver leaf, 75 cents per package of five hundred leaves. 1894 164. Silver leaf * * ♦ 30 per centum ad valorem. 1890 198. Silver leaf, 75 cents jier package of five hundred leaves. 1883 212. Silver leaf, 75 cents per package of five hundred leaves. SCHEDULE C METALS AND MANUFACTURES OF. 271 150. Tinsel wire, lame or lahn, made wlidlly or in chief value of gold, silver, or other metal, 6 per centum ad valorem ; l)ullions and metal threads, made wholly or in chief value of tinsel wire, lame or lahn, 25 1913 per centum ad valorem ; fabrics, ribbons, beltings, toys, or other articles, made wholly or in chief value of tinsel wire, lame or lalm, or of tinsel wire, lame or lahn, and India rubber, bullions, or metal threads, not specially provided for in this section, 40 per centum ad valorem. 179. Tinsel wire, lame or lahn, made wholly or in chief value of gold, silver, or other metal, 5 cents per pound ; bullions and metal threads, made wholly or in chief value of tinsel wire, lame or lahn, 5 cents per 1909 pound and 30 per centum ad valorem ; fabrics, * * * ribbons, belt- ings, * * * toys, or other articles, made wholly or in chief value of tinsel wire, lame or lahn, bullions, or metal threads, 15 cents per pound and 60 per centum ad valorem. 179. Tinsel wire, lame or lahn, made wholly or in chief value of gold, silver, or other metal, 5 cents per pound ; bullions and metal threads, ---_ made wholly or in chief value of tinsel wire, lame or lahn, 5 cents per pound and 35 per centum ad valorem; * * * articles, made wholly or in chief value of tinsel wire, lame or lahn, bullions, or metal threads. 60 per centum ad valorem. 1162. Bullions and metal thread of gold, silver, or other metals, not specially provided for in this Act, 25 per centum ad valorem. 654. Tinsel wire, lame or lahn. (Free.) 1196. Bullions and metal thread of gold, silver, or other metals, not specially provided for in this Act, 30 per centum ad valorem. 654. Tinsel wire, lame or lahn. (Free.) 401. Bullions, or cannetille, metal threads, tile, or gespinst, 25 per centum ad valorem. 427. Epaulets, * * * knots, stars, tassels, and wings, of gold, silver, or other metal, 25 per centum ad valorem. 1883 DECISIONS UNDER THE ACT OF 1909. Metal-Thread Beltings. Metal Thread. — Congress has provided, in paragraph 179, for metal thread as a material, and thus distinguished it from the material metal. The pro- vision in paragraph 349 for " beltings of cotton, India rubber, and metal " is, therefore, not applicable to metal-thread beltings. Beltings. — Beltings of metal thread, cotton, and India rubber, metal thread chief value, are dutiable as " beltings in chief value of metal threads," under paragraph 179, and not as " beltings of cotton, india rubber, and metal," under paragraph 349, the provision in paragraph 179 being unlimited, while that in paragraph 349 is qualified by the phrase " not elsewhere specially provided for."— T. D. 3196S (G. A. 7291). DECISIONS UNDER THE ACT OF 1897. Metal Thread. — Single fiat tinsel wire crinkled, and articles composed of two fine flat tinsel wires, each of which is crinkled, and the two being twisted loosely together, the articles being commercially known as crinkled lame, are dutiable as tinsel wire, lame or lahn, at the rate of 5 cents per pound, under paragraph 179, and not at 5 cents per pound and 35 per cent ad valorem as metal thread. The term " metal thread " is a commercial term used to designate an article made by twisting a thread of cotton and silk with a strand of tinsel wire, lame or lahn, and does not include any article composed wholly of metal. — T. D. 24158 (G. A. 5260). 272 DIGEST OF CUSTOMS DECISIONS. Articles described as " cordonnet," " fil§ or," " washable gold thread," or *' wash gold thread," composed of 3 metal threads twisted together, each of such component metal threads being composed of a cotton thread wrapped around with line tinsel wire, and such component thread being ler pound and 35 per cent ad valorem under paragraph 179, and not dutiable as articles composed of metal threads. — T. D. 24157 (G. A. 5259). Metal-Thread Cleaning Cloths. — Cleaning cloths, known as the " Stransky pot saver," and used for scouring metal utensils, were claimed to have been improperly classitied as metal-thread articles under paragraph 179. Paragraph 179 provides, without limitation, for articles composed in chief value of metal thread, and the issue here raised has been judicially determined against the contention of the importers. Rosenberg v. U. S. (141 Fed. Rep., 379; T. D. 26399) and Hirsch v. U. S. (T. D. 29013).— Ab. 20350. Metal-Thread Fabrics — Ejusdem Generis. — The provision in paragraph 179 for "laces, embroideries, or other articles in chief value of metal threads," is not limited to goods ejusdem generis with the laces, etc., there enumerated; and fabrics in the piece, composed in chief value of metal thread and in part of silk, are dutiable as " articles " under said provision rather than under para- graph 387 as fabrics in part of silk.— Hirsch v. U. S. (C. C. A.), T. D. 29572; T. D. 29013 (C. C.) and (G. A. 6498) T. D. 27780 affirmed. Metal-thread fabrics in the piece are not excluded by the princii)le of ejusdem generis from the provision for " other articles " in paragraph 179, relating to " laces, embroideries, braids, galloons, trimmings, or other articles, made wholly or in chief value of metal threads." — Rosenberg v. U. S. (C. C), T. D. 26399; Ab. 3446 affirmed (T. D. 25735). Woven fabrics in the piece, composed wholly or in chief value of metal thread. are dutiable at 60 per cent ad valorem under the provisions of paragraph 179. Board decision of October 25, 1904, Ab. 3446 (T. D. 25735), affirmed.— T. D. 26558 (G. A. 6092). DECISIONS UNDER THE ACT OF 1894. Tinsel Wire, Gauge Standard of. — Tinsel wire not thicker than No. 8 or its equivalent. No. 26 Stubbs' Standard English wire gauge, intended for use in the manufacture of strings for nmsical instruments, held free and not dutiable as a manufacture of metal.— T. D. 17248 (G, A. 3510). DECISIONS UNDER THE ACT OF 1S90. IJame or Lahn, for Decorating Christmas Trees. — Tinsel-plate wire, com- mercially known as lame or lahn, held to be free.— T. D. 10887 (G. A. 382). Metal Thread. — A colored cotton thread around which is wound a fine wire of gilded brass (metal chief value) held dutiable as metal thread and not as a manufacture of metal.— T. D. 14846 (G. A. 2529). Silver Wire known as wire and not as metal thread is dutiable as a manu- facture of metal.— T. D. 15328 (G. A. 2702). Tinsel Wire is copper or brass wire covered with a coating of bright metal, such as gold, silver, bronze, or foil.— T. D. 13988 (G. A. 2093) ; G. A. 1780 reversed. SCHEDULE C METALS AND MANUFACTURES OF. 273 DECISIONS UNDER THE ACT OF 1883. Bullion Fringe, composed of bullion cannetille and galloons, is dutiable under paraf^rapli 401 and not as a manufacture of metal. — Roundy v. Spaulding, 20 Fed. Rep.. 43. Metal Thread. — The merchandise is invoiced as gold moss, angel's hair, etc. It is usually marked " For Christmas tree ornaments." It is simply lame or lahn packed and put in condition for specific use, and is not metal thread. That there is a difference between metal thread and lame or lahn is made apparent in the present act, metal thread being provided for thereunder at 30 per cent ad valorem in paragraph 196, and lame or lahn permitted free entry in para- graph 737. The merchandise is not metal threads, nor was it so commercially known at or prior to the passage of the act of March 3, 1883. It is not bullions or cannetille, file, or gespinst. — T. D. 32997 (G. A. 1548). 151. Belt buckles, trousers buckles, waistcoat buckles, snap fasteners and clasps by whatever ilame known, any of the foregoing made wholly 1913 or in chief value of iron or steel ; hooks and eyes, metallic; steel trousers buttons and metal buttons ; all the foregoing and parts thereof, not other- wise specially provided for in this section, 15 per centum ad valorem. 180. Hooks and eyes, metallic, whether loose, carded, or otherwise, in- cluding weight of cards, cartons, and immediate wrappings and labels, 4i cents per pound and 15 per centum ad valorem. 425. Trousers buckles and waistcoat buckles, made wholly or partly of iron or steel, or parts thereof, valued at not more than 15 cents per hun- dred, 5 cents per hundred ; valued at more than 15 cents per hundred and not more than 50 cents per hundred, 10 cents per hundred ; valued at more than 50 cents per hundred, 15 cents per hundred ; and in addition thereto on each and all of the above buckles or parts of buckles, 15 per 1909 { centum ad valorem. ^27 * * * metal trousers buttons (except steel), and nickel bar buttons, one-twelfth of 1 cent per line per gross ; * * * steel trousers buttons, one-fourth of 1 cent per line per gross; * * * buttons of * * * metal, not specially pi'ovided for in this section, three-fourths of 1 cent per line per gross, and in addition thereto, on all the foregoing arti- cles in this paragraph, 15 per centum ad valorem ; * * * snap fasteners, or clasps, or parts thereof, by whatever name known, .50 per centum ad valorem; buttons of metal, embossed with a design, device, pattern, or , lettering, 45 per centum ad valorem ; * * *. 180. Hooks and eyes, metallic, whether loose, carded, or otherwise, including weight of cards, cartons, and immediate wrappings and labels, 5^ cents per pound and 15 per centum ad valorem. 412. Trousers buckles made wholly or partly of iron or steel, or parts thereof, valued at not more than 15 cents per hundred, 5 cents per hun- dred ; valued at more than 15 cents per hundi-ed and not more than 50 cents' per hundred, 10 cents per hundred ; valued at more than 50 cents per 1897 hundred, 15 cents per hundred; and in addition thereto, on each and all of the above buckles or parts of buckles, 15 per centum ad valorem. 414. * * * metal trousers buttons (except steel), and nickel bar buttons, one-twelfth of 1 cent per line per gross; * * * steel trousers buttons, one-fourth of 1 cent per line per gross; * * * buttons of * * * metal, not specially provided for in this Act, three-fourths of 1 cent per line per gross, and in addition thereto, on all the foregoing arti- . cles in this paragraph, 15 per centum ad valorem • * * *, 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) 60690°— 18— VOL 1 18 274 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1013. Collar and Cuff Buttons. — The articles are combination collar and cuff buttons having a metal shank and levers, with a base composed of metal cov- ered with celluloid. Metal is the predominating material in the composition of these buttons and concededly is the component material of chief value in thoni. To constitute metal buttons under paragraph 151 it is not required that the articles should be exclusively of metal. They are dutiable under that paragraph. — Henry Buss & Co. V. U. S. (Ct. Gust. Appls.), T. D. 35441; (G. A. 7664) T. D. 35064 re- versed. Snap FavSteners on Tape classified as manufactures of cotton under para- graph 200 and reported upon analysis to be metal chief value, were held (hitia- ble as manufactures of metal, under paragraph 167. The record not showing that the articles in question are " snap fasteners made wholly or in chief value of iron or steel " the claim under paragraph 151 was overruled. — Ab. 37342. DECISIONS UNDER THE ACT OF 1909. Parts of Collar and CufT Buttons. — The merchandise consists of metal parts of collar and cuff buttons almost identical in character with tliose passed on by the board in Ab. 26061 (T. D. 31757), Paragraph 427 in general terms provides for buttons of various descriptions and material ; but as it is impossible to determine from an examination of the articles what the material of chief value would be in the completed buttons, these general provisions would seem to have no application. And further, while the testimony does indicate that most of the articles are backed or completed with celluloid, there is no express provision for buttons of celluloid or parts thereof. For a proper classification of the merchandise under consideration we are therefore relegated to the blanket provision in said paragraph 427 for parts of biittons not specially provided for, dutiable at 50 per cent ad valorem. — Ab. 37449. This importation consists of incomplete collar or cuff buttons composed of metal. The goods were assessed for duty under paragraph 427 as follows: " Buttons not specially provided for in this section, and all collar or cuff buttons and studs composed wholly of bone, mother-of-pearl, or ivory, 50 per centum ad valorem." We are relegated to that part of paragrapli 427 which provides for buttons of metal, not specially provided for. The protest making this claim is sustained, and the collector's decision is reversed. — Ab. 26061 (T. D. 31757). Snap Fasteners Attached to Tape. — Clasps for dress fasteners attached to n tape and put up in 12-yard lengths, assessed at 60 per cent ad valorem under paragraph 349, were claimed dutiable as " snap fasteners or clasp.s, or parts thereof" (par. 427). Protest overruled.— Ab. 34360 (T. D. 34026). DECISIONS UNDER THE ACT OF 1897. Button Molds. Button Shanks. — So-called button shanks, consisting of metal disks in pairs, and so constructed that when a piece of cloth is placed on top of one of the disks and the two are subjected to pressure a cloth-covered button is produced, are classifiable under paragr.iph 414 as "button molds" of metal, rather than as " parts of buttons." SCHEDULE C METALS AND MANUFACTURES OP. 275 Parts of Buttons. — Paragraph 414 enumerates in the beginning " buttons or parts of buttons and button molds " as dutiable " at the following rates ; " but the schedule of such rates specifies only " buttons " of various classes, without any mention of button parts or molds. Held that this specification of " but- tons " should be construed as including the other articles enumerated in the beginning of the paragraph, as though reading " buttons or parts of buttons and button molds."— Hormann v. U. S. ; U. S. v. Hormann (C. C. A.), T. D. 27922; T. D. 26975 (C. C.) reversed and (G. A. 6142) T. D. 26687 affirmed. Certain paii's of metal disks commercially known as button shanks, which are parts of buttons and also button molds, Held to be dutiable as button molds under paragraph 414 at three-fourths of 1 cent per line per gross, and in addi- tion thereto 15 per cent ad valorem, and not at 15 per cent ad valorem only, nor at 50 per cent ad valorem under said paragraph. Nor are such articles dutiable at 45 per cent ad valorem under paragraph 193. Hormann v. U. S. (C. C. A.; T. D. 27922) followed.— T. D. 28019 (G. A. 6561). Glove Fasteners in two pieces, one part being a metal socket into which the other part fits, not being buttons in fact and being shown to be known com- mercially as glove fasteners or snap fasteners, and not as buttons, are not dutiable as buttons under the provisions of paragraph 414, but fall within the terms of paragraph 193, and are dutiable thereunder at 45 per cent ad valorem. G. A. 5829 (T. D. 25730) cited.— T. D. 26934 (G. A. 6240). Hooks Imported Without Eyes are dutiable under the provisions of para- graph 180. The language of the paragraph in providing for " hooks and eyes " does not limit its operation to importations including both articles, but includes either if separately imported. The provision must be taken distributively so as to cover all articles within the description. Marvel v. Merritt (116 U. S., 11) cited and followed.— T. D. 23517 (G. A. 5075). Metal Buttons. — Fancy metal buttons, other than trousers or nickel bar buttons, are dutiable at the rate of three-fourths of 1 cent per line per gross, and in addition thereto 15 per cent ad valorem i:nder paragraph 414, and not at the rate of 50 per cent ad valorem as buttons not specially provided for. G. A. 4702 (T. D. 22164) modified.— T. D. 25747 (G. A. 5839). DECISIONS UNDER THE ACT OF 1890. Fancy Buckles Composed of Pearl and Metal. — Fancy belt buckles, com- posed of base metal and pearl or shell (metal chief value), not in imitation of precious metal, held dutiable as manufactures of metal, and not as jewelry. — T. D. 12326 (G. A. 1098). DECISIONS UNDiBR THE ACT OF 1883. Brass Buttons. — Plaintiff having imported certain buttons composed partly of brass and partly of tin, the collector assessed duty as manufactures of metal. The importer introduced evidence tending to show that brass buttons had a com- mercial meaning which included most, but not all, buttons made of brass ; that certain buttons made of brass, but gilded, were known as gilt buttons, and that the buttons imported were known as fancy metal buttons. The collector gave evidence tending to show that there was no difference between the trade mean- ing and the popular meaning of brass buttons. Held, that the court properly charged that if the buttons in question were not brass buttons, according to the trade meaning, a verdict should be returned for the importer, otherwise for the collector.— Erhardt v. Ullman (C. C. A.), 51 Fed. Rep., 414. 276 DIGEST OF CUSTOMS DECISIONS. Hooks and Eyes luanufacturetl of iruii and coated with a hard, brilliant, black varnish known as " japan " are dutiable as japanned ware and not as manufactures of iron. — Cohn v. Erhardt (C. C), 44 Fed. Hep., 747. 152. Lead-bearing ores of all kinds containing more than 3 per centum of lead, three-fourths cent i)or pound on the load contained therein: Provided, That on all imiiortatioiis of lead-hearing ores the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unap- praised merchandise to properly equipped sampling or smelting establish- ments, whether designated as bonded warehouses or otherwise. On the 1913 •"■'■'^'^' ^f ^'i*^' "''*^^ "^ such establishments they shall be sampled accord- ing to conunercial methods under the supervision of Government officers, who shall be stationed at such establishments, and who shall submit the samples thus obtained to a Government assayer, designated by the Secre- tary of the Treasury, who shall make a proper a.ssay of the sample and report the result to the i)roper customs otficers, and the import entries shall be liijuidated thereon, except iu case of ores that shall be removed to a bonded warehouse to be refined for exportation as provided by law. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. 181. Lead-bearing ore of all kinds, li cents per pound on the lead con- tained therein : Provided, That on all imi)ortations of lead-bearing ores the duties shall be estimated at the i)ort of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise. On the arrival of the ores at such establishments they shall be sample(l for use in the manu- facture of a packing. The appearance of the sample is suggestive of an article specially prepared for calking jiurposes. The importation was properly as- sessed under paragraph 199.— Hodgart & Co. -v. U .S. (Ct. Cust. Appls.). T. D. 32048; (G. A. Ab. 25107) T .D. 31429 afflrmed. Steel Railway Ties. — A railway tie or sleeper of steel, cut to proper length and with Itolt holes punched at each end, is further advanced than the uncom- pleted forms of steel as material for which provision is made under paragraph 131. The steel ties are dutiable under paragraph 199 as manufactures of metal, rather than as "steel not specially provided for" under paragraph 131. — T. D. 31180 (G. A. 7146). Steins of which the metal covers are the component of chief value were held dutiable as manufactures of metal under paragraph 199. — Ab. 24377 (T. D. 31134). SCHEDULE C — METALS AND MANUFACTURES OF. 309 Tinsel Wire. — Flat wire in width 22 Birmingliam gauge and in thickness 32 Birmingham wire gauge dutiable at the rate of 45 per cent ad valorem under paragraph 199.— Dept. Order (T. D. 32609). DECISIONS UNDER THE ACT OF 1897. Babbitt Metal not an unwrought metal, but dutiable as a manufacture of metal at 45 per cent ad valorem under paragraph 193. — T. D. 21480 (G. A. 4519). Bottles With Metal Mountings. — Fancy glass bottles with metal mountings are not within the provision in paragraph 99 for plain glass bottles. — Mark Cross Co. V. U. S. (C. C), T. D. 27771 ; Ab. 11473 (T. D. 27384) affirmed. Bronze Mounted China Vases, in chief value of metal, are dutiable under paragraph 193, at the rate of 45 per cent ad valorem. The provisions of paragraph 95 for china vases cover only vases made wholly of chinaware. When vases are not wholly of chinaware, but are in chief value thereof, they fall within paragraph 96. Glaenzer v. U. S. (cited in T. D. 21140) distinguished.— T. D. 24674 (G. A. 5420). Old Cannon, made from composition metal, although of obsolete patterns, and unfit for use as cannon, are dutiable as manufactures of metal, under para- graph 193. Such articles, never having lost their character as manufactured arttcles, are dutiable as manufactures of metal and are not entitled to free entry as old metjiil, fit only for remanufacture. Downing v. U. S. (116 Fed. Rep., 779), Downing v. U. S. (Circuit Court of Appeals, unpublished), and G. A. 4659 (T. D. 22019) cited and followed.— T. D. 24549 (G. A. 5369). Old cannon, composed of copper 91.09 per cent, ancl tin 7.05 per cent (the remaining components not being determined), although practically worthless for use in war as against modern onlnance, are nevertheless dutiable as manu- factures of metal, and are not free of duty as " composition metal of which copper is a component material of chief value." Dwight v. Merritt (140 U. S., 213) referred to.— T. D. 22019 (G. A. 4659). Cast Steel Grinders Not Plates.— Pieces of cast steel upon which machine work had been done after being cast and so forming a combination of parts ready for immediate use in a cement mil. ai-e finished articles and ai-e not " plates " as provided for under paragraph 135, and were dutiable under para- graph 193.— U. S. V. Pros.ser (Ct. Cust. Appls.), T. D. 30848; T. D. 26835 and T. D. 27493 reversed. Coin Swords. — So-called copper cash swords, consisting of articles in the form of swords, and composed of copper coins corded together and securely fastened around an iron rod covei'ed by metal foil, are dutiable as articles in part of metal under paragraph 193, rather than free of duty as " coins " under paragraph 530.— Soy Kee & Co. v. U. S. (C. C), T. D. 30297; Ab. 19S74 (T. D. 29329) affirmed. Copper-Coin Articles. — Ornaments made of copper coins, in the shape of swords and other articles for the household, are subject to classification under paragraph 193, as articles of copper, not specially provided for, rather than under paragraph 530 as copper coins or under section 6 as unenumerated articles. — T. D. 28773 (G. A. 6720). Engravers' Tools, composed of small steel shafts, tipped with a diamond fragment, imported under the tariff act of 1897, are dutiable as manufactures composed in part of steel at 45 per cent ad valorem luider paragraph 193, and not at 60 per cent ad valorem, as precious stones set, under paragraph 434. In re Hope, etc., Co. (100 Fed. Rep., 286) followed.— T. D. 22216 (G. A. 4706). 310 DIGEST CTF CUSTOMS DECISIONS. Generator Shaft. — A generator shaft for use as a part of an electric engine, which has heen forged and subsequently rough-bored and rough-turned, is not dutiable as a " forging," und(>r pnragraph 127. nor as " mill shafting" or "steel in all forms and shapes," under paragrajih l'i~>, but is dutiable as manufactures of metal, under paragraph 193.— T. D. 32377 (G. A. 7345). Gilded Figures of Plaster of Paris. — Plaster-of-Paris figures ornamented with gold mechanically ajiplied in the form of gold leaf, metal being the com- ponent material of chief value, are properly dutiable at the rate of 45 per cgnt ad valorem under paragraph 193, as articles composed wholly or in part of metal, and not under paragraph 97 nor paragraph 450. — T. D. 26098 (G. A. 5951 ) . Glass Jars With Metal Covers, metal the component material of chief value, were held dutiable as manufactures of metal under paragraph 193, as claimed by the importers. The board found the metal covers were not de- signed for ornamentation, but to serve a useful purpose. — Ab. 25162 (T. D. 31450). Hatters' Conformators. — The merchandise is invoiced as " conformateurs complete," " formillons," " plats," and " formillons and plats." The complete conformator is in two parts, a headpiece and a formillon. The headpiece is a skeleton frame of wooden slats and with metal parts, used to mark a pattern or make a record of the size and shape of the head. The formillon has a wooden base, which is called the plat, and is made up of a certain number of adjustable wooden parts with metal attachments. It is used in fitting hats to the shape or form of the pattern. The headpiece with its complete formillon constitutes the article known as the conformator in use by hatters. It appears from the testimony taken at the hearing that in these complete conformators metal preponderates in value over the wood ; and we find as a fact in the cases at bar that metal is the component material of chief value in the said complete con forma tor.s. Extra parts, such as formillons and plats, though they may be imported with the "conformators complete," are uot on that account to be considered together with the conformators as a unit. If they are additional parts they are subject to separate classification. In these cases there are several items which are shown to be extra and additional formillons and plats.— Ab. 20055 (T. D. 29389). Jeweled Picture Frames. — Picture frames set with precious stones are dutiable at 45 per cent ad valorem under paragraph 193, and not at the rate of 60 per cent ad valorem as jewelry under paragrai)h 434. U. S. v. Knoedler (T. D. 28282) and T. I). 28244 cited.— T. D. 28344 (G. A. 6645). Machine Parts. — The parts of certain ball mills in these cases w^ere imported by separate vessels and covered by separate entries. It appears clear to us that all of these importations nuist he considered in their unassembled state. Most of the shipments merely include so-called plates, grinders, and round steel forged balls. Where the other unspecified parts of the ball mills are shipped, there are found lacking most of the plates and many other of the essential parts of the ball mill. Many shipments merely comprise either plates or steel balls. The outer and inner side plates are shown to be but steel castings, and they are entitled to classification under paragraph 135, at the applicable specific rate per pound. The cast-steel grinding i)lates are the same as those pa.ssed on in the Prosser case (1 Ct. Gust. Appls., 22; T. D. 30848), and are dutiable properly as assessed. The bolts are dutiable as claimed, under paragraph 14.5, as steel bolts, and the steel balls are dutiable properly as forgings under paragraph 127, as claimed. Note Ab. 9241 (T. D. 26890).- Ab. 27459 (T. D. 32120). SCHEDULE C METALS AND MANUFACTURES OF. 311 Metal Figures Not Toys. — Metal figures or uippes, representing various kinds of animals, such as horses, clogs, deer, etc., single and in groups, some of which have pin or ash trays attached, are dutiable as articles of metal, not specially provided for, under paragraph 193, and not as toys under paragraph 418. Samstag v. U. S. (T. D. 28261) cited and followed.— T. D. 28296 (G. A. 6638). Metal Figures of horses, deer, etc., single and in groups, which are known in trade as " metal novelties," and are generally used as mantle or cabinet orna- ments rather than by children as toys, Held not to be duitable under the pro- visioii for "toys" in paragraph 418. — Samstag v. U. S. (C. C), T. D. 28261; Ab. 12484 (T. D. 27550), affirmed. Miniature Frames of precious metals set with precious stones, being articles of utility and not for personal adornment, are not included in the provision in paragi-aph 434, for " articles commonly known as jewelry." — U. S. v. Knoedler (C. C), T. D. 28282; (G. A. 6427) T. D. 27577 affirmed. Miniature Pistols and Guns, and Cartridges for Same. — Miniature breech- loading guns 5i inches long are dutiable as manufactures of metal under para- graph 193, at 45 per cent ad valorem.— T. D. 24768 (G. A. 5467). Needle Threaders not Needles. — So-called needle threaders consisting of thin steel implements about IJ inches in length and about one twenty-fourth of an inch wide, with a hook at each end, and designed to be used to fasten the thread into the eye of sewing and embroidery needles in Swiss embroidery ma- chines, are not needles, and are dutiable as manufactures of metal at 45 per cent ad valorem under paragraph 193. G. A. 4528 (T. D. 21505) and G. A. 4938 (T. D. 23109) cited.— T. D. 24322 (G. A. 5309). Templets. — The importers contended that these articles were free of duty under paragraph 616, relating to patterns for machinery. The templet is an instrument to locate readily and accurately on cylindrical metal sheets the points where holes are to be punched for boiler tubes. It may be commonly described as a pattern ; still, we believe this kind of a templet is more in the nature of a form, gauge, or tool than a pattesj-n for machinery as provided for in the free list of the tariff.— Ab. 20418 (T. D. 29464). Tin Disks stamped out of tin plate used in the manufacture of tin cans are dutiable under paragraph 193 as manufactures of metal, rather than as waste under paragraph 463, or as articles manufactured from tin plate under para- graph 140. Shallus V. U. S. (162 Fed. Rep., 653; T. D. 29104) followed; G. A. 5632 (T. D. 25171) reversed.— T. D. 29438 (G. A. 6844). The provision in paragraph 134 for " sheets commercially known as tin plates," includes rectangular sheets and does not relate to tin disks. Disks varying from 1.5 to 3 inches in diameter, which arose as a by-product in the manufacture of tin cans and consist simply of the round pieces cut out of the tops of the cans to provide, an aperture for filling, are not covered by para- graph 140 relating to articles " not specially provided for, wholly or partly manufactured from tin plate," nor by paragraph 463, relating to " waste," but are dutiable under paragraph 193 as " articles or wares not specially provided for, composed of metal, and whether partly or wholly manufactured." An article can not be said to have been " manufactured " which has been sub- jected to a process that greatly reduces its value. " Manufacturing " implies addition to and not subtraction from the value of the thing manufactured. Therefore disks cut from tin plate which are worth only about one-fifth as much per pound as the plate from which they were made are not " manu- factured from tin plate " within the meaning of paragraph 140. — Shallus v.. 312 DIGEST OF CUSTOMS DECISIONS. U. S. (C. C. A.). T. D. 21; T. 1). 28324 (C. C). and Ab. 4129 (T. D. 25894) reversed. Unibrelhi and Cane Handles Set with Precious Stones. — Umbrella and cane handles cdniposed ul" invciou.s metal set with genuine diamonds, pearls, etc., are not " commonly known as jewelry " within the meaning of paragraph 434, but are dutiable as manufactures in part of metal under paragraph 193. U. S. V. Knoedler (154 Fed Uep., 928; T. D. 28282) followed.— T. D. 29304 (G. A. 6819). DECISIONS UNDER THE ACT OF 1894. Cwrk Openers Not Tarts of Bottles. — Ginger ale, soda water, and lemonade Imported with 10 metal cork openers in each case. The cork openers are not parts of the bottles, are dutiable as manufactures of metal, and not with the contents.— T. D. 17491 (G. A. 3G30). Enameled Portraits, composed in large part of metal, are dutiable as manu- factures of metal, and not as nonenumerated articles, nor free as original drawings.— T. D. 18075 (G. A. 3877). Pocket Case Surgical Instruments are dutiable as manufactures of metal and not as pocketknives.— T. D. ISUll (G. A. 4009). DECISIONS UNDER THE ACT OF 1890. Cigarette Machinery. — Metal machines designed for the manufacture of cigarettes are dutiable as manufactures of metal and not as smokers' articles. — T. D. 13778 (G. A. 1972). Drawing Pens or pencils are dutiable as manufactures of metal and not as pens metallic— T. D. 14399 (G. A. 2283). Gold Powder is dutiable as a manufacture of metal and not as waste or as a nonenumerated article, nor free as bullion or as sweepings.— T. D. 15415 (G. A. 2809). Hair-drawing Cards. — Drawing cards composed of leather and tempered steel wire (steel chief value), the cards used for drawing human hair, are dutiable as manufactures of metal and not as card clothing. — T. D. 15141 (G. A. 2667). Hypodermic Steel Needles are dutiable as manufactures of steel and not as needles.— T. D. 15143 (G. A. 2G69). Metal Keys for Sardine Boxes, separately packed and not attached to the boxes, are dutiable as manufactures of metal and not free as coverings. — T. D. 13618 (G. A. 1890). Needle Points for Blanket Frames are dutiable as manufactures of metal and not as necilies.— T. I). 15709 (G. A. 2890). Pearl Button Drills (crown borers) are dutiable as manufactures of metal r.nd not as circular saws.— T. D. 15702 (G. A. 2883). Kunning Spik«'s are dutiable as manufactures of metal and not as spikes. — T. D. 15708 (G. A. 2889). Silver Powder. — A powder made of pure silver is a manufacture of silver. — T. I). 12909 (G. A. 1460). Metal Skeleton Cigar Cutters designed for use after being mounted with handles, the addition of handles being a substantial process of manufacture, are dutiable as manufactures of metal and not as smokers' articles. — T. D. 14745 (G. A. 2407). SCHEDULE C METALS AND MANUFACTURES OF. 313 Tape Measures in Metal Cases dutiable as manufactures of metal. — T. D. 14920 (G. A. 2549). Tin Foil dutiable at 55 per cent as a manufacture of tin. — T. D. 12435 (G. A. 1173). DECISIONS UNDER THE ACT OF 1883. Plated " Broaches," Hooks, Swivels. — Hooks, swivels, and bars made of metal plated, for use as attachments to watch guards or watch chains, are dutiable as plated articles and not as jewelry.— T. D. 12206 (G. A. 1020). Forged Tools. — Carpenters' pincers, scythes, and grass hooks made of forged steel are dutiable as manufactures of metal and not as forgings. — Saltonstall v. Wiebusch, 156 U. S. 601. Hollow Ware. — Teapots, coffeepots, coffee boilers, stewpans, and preserve kettles are dutiable as manufactures of metal and not as hollow ware. — T. D. 10414 (G. A. 105). Iron Hooks used for the manufacture of feeders for wicker cards in a card- ing machine, sharpened after being set in the cylinder, but first hammered up in the iron and then struck in a die, and known in trade as hooks, and not as iron forgings, are dutiable as manufactures of iron and not as forgings of iron. — Lemaire Feeder Co. v. Cadwalader (C. C), 42 Fed. Rep., 529. Iron Show Cards. — Iron advertising or show cards of various sizes were imported and sold for advertising purposes to hang on walls or in windows in public places. They contained generally the name of the person or of the article advertised and some picture or ornament which were printed from lithographic stones upon the plates of sheet iron in the same way that lithographing is done upon paper or cardboard. The principal part of the value of the completed card was in the printing done upon the material, and not in the material itself. Held, that they were dutiable as manufacures composed in part of iron and not as printed matter. — Forbes Lithographing Co. v. Worthington, 132 U. S. 655. Manufactures of iron. — Pincers, pliers, chisels, hammers, nippers, awls, trowels, corkscrews, gunlocks, and other like manufactures of iron, steel, and brass are dutiable as manufactures of iron and not as forgings of iron or steel or as cutlery.— T. D. 16010 (G. A. 3034). Shot Chains of iron or steel, consisting of iron or steel balls fastened together with swivels or links, are dutiable as chains and not as manufactures of metal. In re Lorsch, 49 Fed. Rep., 221; T. D. 10890 (G. A. 385) reversed. Silver-Plated Thimbles. — Thimbles composed of base metal plated with silver, their interior gilded, are dutiable as plated and gilt articles and not as manufactures of metal.— T. D. 10681 (G. A. 265). Brass Upholstering Nails are dutiable as manufactures of metal and not as nails nor as plated or gilt articles. — Berbecker v. Robertson, 152 U. S. 373. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Manufactures of Metals. — Where Congress provided that on and after August 1, 1872, but 90 per centum of the duties theretofore levied should be collected and paid upon all metals not therein otherwise provided for, " and all manufactures of metals of which either of them is the component part of chief value," Held that the words " manufactures of metals " refer to manufactured articles in which metals form a component part and not to articles in which they have lost their form entirely and have become the chemical ingredients of new forms. 314 DIGEST OF CUSTOMS DECISIONS. White lead, uitrate of lead, oxide of ziuc, uud dry aud orange mineral are manufactures of metals within the meaning of that act. — Meyer v. Ai'tliur, 91 U. S. 570. Steel Tire Rluoms which have passed throuKh an irajKjrtant stage in the process of manufacture into steel tires, but are not sliown to have been adapted or intended to be made into tires for the driving wheels for locomotives, are dutiable at 35 per cent as manufactures of steel not otherwise provided for and not at 30 per cent as steel not otherwise provided for. — Tyre & Spring Works Co. V. Spalding, 116 U. S. 541. SCHEDULE D— WOOD AND MANUFACTUKES OF. 168. Briar root or briar wood, ivy or laurel root, and similar wood 1913 unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 10 p^ centum ad valorem. 1909 1897 202. Briar root or briar wood, ivy or laurel root, and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 15 per centum ad valorem. 700. Woods : * * * Briar root or briar wood and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted * * ♦. ( Free. ) 684. * * * ; briar root or briar wood, and similar wood unmanu- 1894 factured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted ; * * *. 756. * * * ; briar root or briar wood, and similar wood unmanu- 1890 factured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted ; * * *. 1883 (Not enumerated.) , DECISIONS UNDER THE ACT OF 1909. Wood Blocks for Engravers' Use.- — Blocks of wood cut to size and pre- pared for engravers' use for making wood type, classified under paragraph 215, were held dutiable under the provisions of paragraph 202. — Ab. 32937 (T. D. 33594). 169. Cedar, commercially known as Spanish cedar, lignum-vitse, lancewood, ebony, box, granadilla, mahogany, rosewood, and satinwood ; all the foregoing when sawed into boards, planks, deals, or other forms, ^°*^ and not specially provided for in this section, and all cabinet woods not further manufactured than sawed, 10 per centum ad valorem ; veneers of wood, 15 per centum ad valorem. 203. Sawed boards, planks, deals, and all forms of sawed cedar, lignum-vitse, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods not further manufactured than sawed, 15 per centum ad valorem ; veneers of wood, and wood unmanu- factured, not specially provided for in this section, 20 per centum ad valorem. 198. Sawed boards, planks, deals, and all forms of sawed cedar, lignum- vitie, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, 1897 and all other cabinet woods not further manufactured than sawed, 15 per centum ad valorem ; veneers of wood, and wood, unmanufactured, not specially provided for in this Act, 20 per centum ad valorem. 683. * * * wood unmanufactured : Provided, That all of the articles mentioned * * * when imported from any country which lays an ex- port duty or imposes discriminating stuuipage dues on any of them, shall be subject to the duties existing prior to the passage of this Act. 315 316 DIGEST OF CUSTOMS DECISIONS. 220. Sawed boards, plank, deals, and all forms of sawed cedar, lignum- vit.'P, huu'ewood, ebony, box. graiiadilla, mali()j,'any. rosewood, satinwood, 1890 and all other cabinet-woods not further manufactured than sawed, 15 per centum ad valorem ; veneers of wood, and wood, unmanufactured, not sijecially provided for in this Act, 20 per centum ad valorem. 1883 '^'^'^' ^^'*^'^'^' unmanufactured, not specially enumerated or provided for in this Act, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Japanese White-Oak Lumber. — "'ALr, Other Cabinkt Woods." — In para- graphs 203. tariff act of 1909. and 109. tariff act of 1913. Congress levied duty upon certain and all-sawed forms of specified woods, in which oak is not included, and all "cabinet woods not further manufactured tlian .sawed." Manifestly what are " cabinet woods " besides the ones named is left to common under- standing or pmof. In view of the well-known and multitudinous uses to which oak is devoted we can not say as a matter of coujmon knowledge that all oak is a cabinet wood. — United States v. Mitsui & Co. (4 Ct. Cust. Appls., 449; T. D. 33876) cited. Cahinkt Wood. — The fact that raih'oad ties are cut from Jajianese white oak is not suflicient to prevent Japanese white-oak lumber from being cabinet wood. The evidence shows that the larger portion of .Japanese white-oak lumber in- troduced into the commerce of this country is used as cabinet wood ; and, upon the evidence in this case, the decision of the Board of United States General Appraisers sustaining the collector's classiHcatiou of this sawed .Japanese white oak as cabinet wood under paragraph 203, tariff act of 1909, or 169, tariff act of 1913, is affirmed.— Mitsui & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 30870; Ab. 39231 affirmed. Juanacosta. — Lumber classified as cabinet wood at 15 per cent under para- graph 203, tariff act of 1909, or at 10 per cent under paragraph 109, tariff act of 1913, is claimed dutiable at $1.25 per thousand feet under paragraph 201, tariff act of 1909, or free of duty under paragraph 047, tariff act of 1913. The claims were limited to juanacosta, which was found to be used for doors, office furniture, buffets, bookcases, railings, and largely for trim. On the au- thority of Ab. 27554 (T. D. 32149) this lumber was held properly classified as cabinet wood.— Ab. 38620. Super Cedar. — " Super cedar," used for floorings, casings, furniture, etc., \Nas held properly classified as cabinet wood under paragraph 169, and not free of duty under paragraph 647. — Ab. 37698. DECISIONS UNDER THE ACT OF 1909. Apple Wood is not a " cabinet wood " within the meaning of that term as tsed in the tariff acts of 1897 and 1909.— T. D. 30181 (G. A. 6949). Circassian Walnut Planks. — Circassian walnut wood assessed under para- graph 203 was claimed entitled to free entry under the provision in paragraph 713 for " all forms of cabinet woods, in the log." Protests overruled. — Ab. 29928 (T. D. 32847). English Oak Boards from 8 to 12 feet in length, sawn from timbers which were at one time a part of a battleship built in 1804, to be useil as beams, panel- ing, trim, and doors in the interior of a house, assessed as cabinet wood under paragraph 203, were held dutiable as sawed lumber (par. 201). Ab. 31558 (T. D. 33203) followed.— Ab. 33561 (T. D. 33738). SCHEDULE D WOOD AND MANUFACTURES OF. 3l7 Japanese White Oak hewn logs over 8 inches square, free of duty under paragraph 713 ; Japanese white-oak lumber not further manufactured than sawed, 15 per cent ad valorem under paragraph 203. — Dept. Order (T. D. 32660). Japanese white oak, the more general use of which is for furniture and cabinet purposes, is a cabinet wood, and when imported in the log, rough or hewn only, is entitled to free entry under the provisions of paragraph 713 as "cabinet woods in the log, rough or hewn only." — T. D. 32454 (G. A. 7357). Juanacosta. — It is evident from the testimony before us that juanacosta \^ood is a cabinet wood and is generally used for purposes for which recognized cabinet woods are used.— Ab. 27554 (T. D. 32149). Lumber. — Merchandise invoiced as " Lechemaria," " Polo Blanco," and " Guajesope," classified as cabinet wood under paragraph 203, was held dutiable as lumber at $1.25 per thousand feet board measure (par. 201). Ab. 37333 modified.— Ab. 38397. The issue as made here was one of fact, whether the wood of the importa- tion is or is not cabinet wood as described in paragraph 203. The board found that oak, poplar, and ash are not cabinet woods, and thhe evidence supports this finding. Paragraph 201 applies. — U. S. v. Mitsui & Co. (Ct. Cust. Appls.), T. D. 33876; (Ab. 31558) T. D. 33262 affirmed. Mahogany. — A circular piece of mahogany sawed from the end of a log, to be used for making a table top, assessed under the last provision of paragraph 203, was claimed entitled to free entry as mahogany in the log, rough or hewn only (par. 713). Protest overruled.— Ab. 34239 (T. D. 33983). Red Bean Lumber used principally for making parquet and inlaid flooring was held properly classified as cabinet wood under paragraph 203. U. S. v. Mitsui (4 Ct. Cust. Appls., 449; T. D. 33876) followed.— Ab. 37331. Red Gum. — Protest claiming Australian red gum to be dutiable as sawed lumber under paragraph 201, rather than as cabinet wood, sustained. — Ab. 24252. Roble. — Sawed lumber invoiced as " roble." clasified as cabinet wood under paragraph 203, was held dutiable under paragraph 201, the board saying that while it is true that certain kinds of oak have been held to be cabinet woods, it does not follow that all oaks are cabinet woods. — Ab. 37330. Spanish Cedar. — It is an erroneous interpretation of paragraph 203, to con- tend that every kind of wood there mentioned is a " cabinet " wood ; lignum- vitse, as an example, is not. However, it was shown in this case that while from 80 to 90 per cent of all Spanish cedar imported into this country is used in the manufacture of cigar boxes, proof was also made that the residue is variously used for cabinet purposes. No commercial designation was sliown and the importation falls within paragraph 203 as one of " all forms of sawed cedar."— U. S. v. Owen & Co. et al. (Ct. Cust. Appls.), T. D. 33887; (G. A. 7481 ) T. D. 33642 reversed. Wood Veneer. — The merchandise involved in this protest is returned by the appraiser as " manufactures of wood and paper, wood chief value." Duty was assessed under the provisions of paragraph 215. It is claimed to be dutiable as veneers of wood under the provisions of paragraph 203. The same question was considered in Abstract decision 1968 (T. D. 25411) and decided adversely to the protestants, but on appeal to the United States Circuit Court the decision of the board was reversed and the claim of protestants sustained in the case of American Trading Co. v. U. S. (142 Fed. Rep., 214; T. D. 25918). In harmony with the court's decision we sustain the claim of protestants, the decision of the collector being reversed. — Ab. 26109 (T. D. 31757). 318 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Birch Lumber. — Birch wood is not cabinet wood within the meaning of paragraph IDS. Sawed birch lumber in strips suitable for use as chair stock is dutiable under the provision in paragraph 195 for " sawed himhor, not specially provided for," and not under the provision in paragraph 200 for "blocks or sticks sawed." — T. D. 2o5()7 (G. A. 5785). Cherry Culls. — Unless so specified in the tariff, the use of an article does not dominate its classification. Sawed cherry lumber of the grade known as culls. Held to be cabinet wood, and therefore dutiable at the rate of 15 per cent ad valorem under paragraph 198; not at the rate of $2 per 1.000 feet under paragraph 195. G. A. 3876 (T. D. 18074) noted.— T. D. 26088 (G. A. 5941 ) . Lancewood Sticks, not further manufactured than sawed, are dutiable under paragraph 198.— T. D. 22142 (G. A. 4694). Lauan Wood. — Material invoiced as red lauan and white lauan, exported from Manila, which was classified as cabinet wood, was held to be dutiable under paragraph 195, relating to sawed lumber. — Ab. 19632 (T. D. 29262). Mahogany Logs, squared by sawing, held not to be free as logs, rough or hewn only.— T. D. 21427 (G. A. 4502). Rosewood. — &xwed rosewood lumber, used in the construction of cabins, doors, windows, and in the finishing and equipping of vessels, is not ship timber or ship planking, but is cabinet wood and is dutiable as such under paragraph 198.— T. D. 27589 (G. A. 6434). Veneers with Paper Backing, — So-called wood-shaving veneers, consisting of exceedingly thin wooden veneers with a backing of paper that is necessary for the protection of the articles from breaking when handled, are held to be within the provision in paragraph 198, for " veneers of wood." — American Trading Co. v. U. S. ; Flint, Eddy & American Trading Co. v. U. S. (C. C), T. D. 25918; Ab. 1968 (T. D. 25411) reversed. Wood for Violins. — Wood for violin tops and backs, curry maple pieces, dutiable at 15 per cent under paragraph 198, and white-pine blocks at 20 per cent under p.nragraph 200.— T. D. 21028 (G. A. 4416). Walnut Flitches. — Certain cabinet wood, consisting of deals or flitches of Italian walnut sawed on two or more sides, is not free of duty under paragraph 700, covering " all forms of cabinet wood in the log, rough or hewn only," but is dutiable under paragraph 198, providing for " cabinet woods not further manufactured than sawed."— Williams v. U, S, (C. C), T. D. 25117; (G. A. 5191) T. D. 23920 affirmed. DECISIONS UNDER THE ACT OF 1894. Cherry. — The merchandise is rough cherry lumber. It was assessed for duty at 25 per cent under paragraph 181, and is claimed to be exempt from duty under paragraph 676. We find from previous investigations of the subject of cabinet woods that cherry is a cabinet wood.— T. D. 18074 (G. A. 3876). Veneers. — Oak veneers one thirty-second of an inch thick held dutiable as manufactures of wood and not free as boards, planks, or deals, nor as wood unmanufactured.— T. D. 16654 (G. A. 3299). SCHEDULE D WOOD AND MANUFACTURES OF. 319 DECISIONS UNDER THE ACT OF 1890. Brazil Wood. — Boards of Brazil wood held to be a cabinet wood. — T. D. 12952 (G. A. 1503). Pear-Wood boards held dutiable as a cabinet wood. — T. D. 12958 (G. A. 3509). 1913 1909 170. Paving posts, railroad ties, and telephone, trolley, electric light, and telegraph poles of cedar or other woods, 10 per centum ad valorem. 204. Paving posts, railroad ties, and telephone, trolley electric light, and telegraph poles of cedar or other woods, 10 per centum ad valorem. 1897 ^^^' P^^''"S posts, railroad ties, and telephone, trolley, electric light, and telegraph poles of cedar or other woods, 20 per centum ad valorem. 673. * * * railroad ties, * * * not specially provided for in this Act. (Free.) 1894 1890 ninety-one, paving posts, railroad ties, and telephone and telegraph poles of cedar, shall be dutiable at 20 per centum ad valorem. 755. * * * railroad ties, * * *, (Free.) 219. Cedar : That on and after March first, eighteen hundred and 1883 769. Hailroad ties of wood. (Free.) DECISIONS UNDER THE ACT OF 1909. Cedar Poles, Peeled but Not Notched. — The decision setting aside the col- lector's action was without evidence to support it. These poles were unnotched, but it can not be considered a matter of law that such a pole is an unfinished telephone pole. It is a matter of common knowledge that such poles are used in stringing telephone or telegraph wires. — U. S. v. Myers & Co. (Ct. Cust. Appls.), T. D. 33857; Ab. 32584 (T. D. 33511) reversed. Telephone Poles. — Cedar trees felled, trimmed, and cut to the right length for telegraph or telephone poles, but not peeled or scored for cross arms, which were classitied as telephone poles under paragraph 204, were held free of duty as logs (par. 712). Protests sustained on the authority of G. A. 5715 (T. D. 25407).— Ab. 26900 (T. D. 31940). DECISIONS UNDER THE ACT OF 1897. Paving Posts. — Measurement is not controlling as to classification of posts known as " woods run." Fence posts may vary in size and quality, while usage requires that paving posts shall be sound, cut smooth, and squared evenly at each end. Held that " woods run " posts are fence posts, and dutiable at the rate of 10 per cent ad valorem under the provisions of paragraph 200. — T. D. 28884 (G. A. 6740). Rough Cedar Logs of such quality and dimension as to be suitable for manu- facture into telegraph or telephone poles, unpeeled, and trimmed only so far as necessary to permit of their transportation, are not dutiable as telegraph or telephone poles under paragraph 196, but are free of duty under the provision in paragraph 699 for "round unmanufactured timber." — T. D. 25407 (G. A. 5715). DECISIONS UNDER THE ACT OF 1894. Cedar Paving Posts are free and not dutiable as nonenumerated manu- factured articles,— T. D. 15697 (G. A. 2878). 320 DIGEST OF CUSTOMS DECISIONS. 171. Casks, barrels, and hoRshoads (empty), sugar-box shocks, and 1913 packing boxes (empty), and paeking-box shooks, of wood, not specially provided for in this section. 15 per centum ad valorem. 210. Casks, barrels, and hogsheads (empty), sugar-box shooks, and 1909 packing i)oxes (empty), and packing-box shooks, of wood, not specially providetl for in this .section, 30 per centum ad valorem. 204. Casks, barrels, and hogsheads (empty), sugar-box shooks, and 1897 packing boxes (empty), and packing-box shooks, of wood, not specially provideil for in this .\ct, 30 per centum ad valorem. ISO. Ca.sks and barrels, empty, sugar-box shooks, and packing l)oxes 1894 and packing-box shooks, of wood, not specially provided for in this Act, 20 per centum ad valorem. 228. Casks and barrels (empty), sugar-box shooks, and packing boxes 1890 and packing-box shooks, of wood, not specially provided for in this Act, 30 per centum ad valorem. 231. Ca.sks and barrels (empty), sugar-box shooks, and packing boxes, 1883 and packing-box shooks, of wood, not specially enumerated or provided for in this Act, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1890. Boxes Containing Empty Bitters Bottles. — Packing boxes containing empty gin bottles held to bo usual coverings. The boxes are not liable to the additional duty imposed thereon by the col- lector, but are dutiable only at the rate applicable to the botles contained therein. The views expressed in G. A. 1569 are modified to accord with this decision.— T. D. 14851 (G. A. 2.534). Cheese Boxes. — Empty cheese boxes are packing boxes. — T. D. 12315 (G. A. 1087). Egg Cases are dutiable as packing boxes and not as manufactures of wood. — T. D. 10743 (G. A. 296). DECISIONS UNDER THE ACT OF 1883. Shooks were classed with casks, barrels, and packing boxes. Such a classifi- cation indicates that shooks were regarded as a finished or manufactured ma- terial.— Tidewater Oil Go. V. U. S., 31 Ct. CIS. R., 90. 172. Boxes, barrels, or other articles containing oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 15 per centum ad valorem : Provided, That the thin wood, so called, comprising the sides, tops, and bottoms of fruit boxes of IIk^ growth and manufacture of the United States, exi)orto(l as fruit-box shooks, may be reimported in completed form, filled with fruit, without the payment of duty ; but proof of the identity of such shooks shall be made under regulations to be prescribed by the Secretary of (lie Treasury. 211. Boxes, barrels, or other articles containing oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 30 per centum ad valorem: Provided, That the thin wood, .so called, comprising Ilie sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United 1909 States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by the payment of duty at one-half the rate imposed on similar boxes of entirely foreign growth and manufacture; but j)roof of the identity of such shooks shall be made under regulations to be prescribed by the Secretary of the Treasury. 1913 1897 1894 SCHEDULE D WOOD AND MANUFACTURES OF. 321 205. Boxes, barrels, or other articles containing oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 30 per centum ad valorem: Provided, That the thin wood, so called, comprising the sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by the payment of duty at one-half the rate imposed on similar boxes of entirely foreign growth and manufacture. 216. * * * . and in addition thereto a duty of 30 per centum ad valorem upon the boxes or barrels containing such oranges, lemons, or limes : Provided, That the thin wood, so called, comprising the sides, tops, and bottoms of orange and lemon boxes of the growth and manu- facture of the United States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by the payment of duty at one-half the rate imposed on similar boxes of entirely foreign growth and manufacture. 301. * * * and in addition thereto a duty of 30 per centum ad 1890 valorem upon the boxes or barrels containing such oranges, lemons, or limes. 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1909. Orange and Lemon Boxes. — The thin wood, so called, comprising the sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon box shooks, can be reimported in completed form, filled with oranges and lemons, at the half rate provided in paragraph 211 only on compliance with articles 585 to 587 of the Customs Regulations of 1908, in view of the amendment of paragraph 205 of the tariff act of 1897, by said paragraph 211 of the act of 1909, requiring proof of the identity of such articles to be made under regulations prescribed by the Secre- tary of the Treasury.— T. D. 30792 (G. A. 7068). Articles 585 to 587, Customs Regulations, 1908, extended to govern the identi- fication of the thin wood, so called, exported as shooks and returned as the sides, tops, and bottoms of orange and lemon boxes. — Dept. Order (T. D. 30194). DECISIONS UNDER THE ACT OF 1897. American Shooks. — Where orange or lemon boxes, assessed for duty under paragraph 205, after examination by the appraiser are reported by him to be of foreign manufacture, the mere production of the affidavit of the foreign sliipper and of the certificate of the American consul, prescribed by article 586, Customs Regulations of 1908, to the effect that the boxes are of domestic origin, is not sufficient to justify assessing the goods at half rates under the proviso to said paragraph, as American manufactures. Following U. S. v. Ranlett (172 U. S., 183; 19 Sup. Ct. Rept, 114). Where there is a conflict between a decision of the Supreme Court and one made by an inferior court, the board will follow the ruling of the superior tribunal.— T. D. 30312 (G. A. 6972). MixTUEE With Boxes of Foreign Origin. — In reimportations of American shooks in the form of orange or lemon boxes, where the boxes of American manufacture are intermingled with those of foreign origin, the half-rate duty provided in paragraph 205 is allowable on such proportion of the boxes as may be satisfactorily determined to be of domestic manufacture. Contra where it 60690°— 18— VOL 1 ^21 322 DIGEST OF CUSTOMS DECISIONS. is not practicable to so estimate the proportion, in which onse all of the boxes would be dutiable at the full rate provided in said paragraph. What Boxes are Dutiable at Half Rate. — To entitle such shooks to the half-rate duty, not only the t<)its and bottoms of the boxes must be of American manufacture, but also the sides. If eitlier the tops, bottoms, or sides of such orange or lemon boxes are of foreign origin, the articles are excluded from assessment at the half rate and are dutiable at the full rate of 30 per cent ad valorem under said paragraph 205.— T. D. 27052 (G. A. 6270). Fruit Boxes. — Where invoices for fruit importations were accompanied by consular certificates in accordance with Treasury regulations, showing the " thin wood " of the fruit boxes to be composed of shooks of American origin, the boxes should have been subjected to the half rate provided in paragraph 205 for " the thin wood, so called, comprising tlie sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United States."— Brucato v. U. S. (C. C), T. D. 29838; Ab. 1G444 (T. D. 28374) reversed. American Shooks. — Evidence showing a probability that many of the fruit boxes coming from a foreign port contained shooks of American origin and were therefore subject to the minimum duty provided in paragraph 205, Held insufficient to justify a finding in that respect. The quantity of each importa- tion entitled to such cla.ssification must be definitely shown. — AVestervelt v. U. S. (C. C), T. D. 27511; (G. A. 5932) T. D. 2(5006 afiirmed. Orange and Lemon Boxes. — On the reimportation of shooks of American origin, in the form of boxes for oranges and lemons, their identity may be proved before the board of classification according to the ordinary rules of evidence, where, as in the case of paragraph 20.i, Congress has not provided that proof shall be made under such regulations as the Secretary of the Treas- ury may prescribe. U. S. v. Goodsell (91 Fed. Rep., 519; 33 C. C. A.. 661), affirming U. S. v. Goodsell (84 Fed. Rep., 155) and G. A. 38S0 (T. D. 18078). Orange and lemon boxes coming from the Mediterranean ports of Messina, Palermo, Sorrento, Carini, and Catania have their sides, tops, and bottoms com- posed of thin wood of American origin and manufacture and are entitled to entry at the half rate provided for in paragraph 205, and these facts may be proved by satisfactory oral evidence. — T. D. 24458 (G. A. 5345). DECISIONS UNDER THE ACT OF 1894. Boxes for Oranges and Lemons. — On tha reimportation of shooks of Ameri- can origin, in the form of boxes for oranges and lemons, their identity may be proved before the Board of General Appraisers according to the ordinary rules of evidence and without regard to the regulations of the Secretary of the Treas- ury, where, as in the case of paragraph 216, tariff act of August 28, 1894, Con- gress has not provided that proof shall be made under such regulations as the Secretary of the Treasury may prescribe. See article 337, Customs Regulations, 1892; Department Circular No. 155, Synopsis 16473, July 15, 1895. Pascal v. Sullivan (21 Fed. Rep., 496). U. S. v. Goodsell (91 Fed. Rep., 519), affirming In re Goodsell (G. A. 3880), followed.— T. D. 20990 (G. A. 4408). DECISIONS UNDER THE ACT OF 1890. Fruit Boxes. — The top, bottom, and sides of boxes were manufactured in America, exported, and returned as boxes filled with oranges and lemons, the end and middle pieces of the boxes being of foreign manufacture. Held, that tJie term " box shook " means all the parts of a box ready to be put together, SCHEDULE D WOOD AND MANUFACTURES OF. 323 and less than the whole number of parts does not constitute a shook ; that neither the boxes nor the parts which are of American manufacture nor the entire box are free, but that they are dutiable under paragraph 301 at 30 per cent. T. D. 11987, G. A. 900.— T. D. 11988 (G. A. 901). Fruit Boxes (American Shooks) . — The circular letter of the Secretary of October 20, 1890, continuing in force articles 381-383 of the Treasury Regula- tions of 1884, prescribed the regulations under which proofs should be made of the identity of American articles reimported. Such regulations apply to boxes imported filled with fruit, which have been exported in the form of shooks, and proof of the identity of such boxes with the shooks exported, furnished in any other form than that prescribed, will not entitle the boxes to free entry. 72 Fed. Rep., 46 reversed. — U. S. v. Dominici (C. C. A.), 78 Fed. Rep., 334. 173. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem ; osier or willow, including chip of and 1913 split willow, prepared for basket makers' use, 10 per centum ad valorem; manufactures of osier or willow and willow furniture, 25 per centum ad valorem. 212. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem ; osier or willow, including chip of and 1909 split willow, prepared for basket makers' use, 2.5 per centum ad valorem ; manufactures of osier or willow and willow furniture, 15 per centum ad valorem. 206. Chair cane or reeds, wrought or manufactured from rattans or 1897 ^^^f^^' 1^ P^^ centum ad valorem ; osier or willow prepared for basket makers' use, 20 per centum ad valorem ; manufactures of osier or willow, 40 per centum ad valorem. 179. Osier or willow, prepared for basket-makers' use, 20 per centum ad valorem ; manufactures of osier or wUlow, 25 per centum ad valorem ; chair cane, or reeds, wrought or manufactured from rattans or reeds, 10 per centum ad valorem. 229. Chair cane, or reeds wrought or manufactured from rattans or reeds, and whether round, square, or in any other shape, 10 per centum ad valorem. 459. * * * osier or willow prepared for basket-makers' use, 30 per centum ad valorem ; manufactures of osier or willow, 40 per centum ad valorem. 1894 1890 395. Baskets and all other articles composed of * * * osier, * * * or willow, * * *^ not specially enumerated or provided for in this Act, 30 per centum ad valorem. 1883^ 471 Osier, or willow, prepared for basket-makers' use, 25 per centum ad valorem. 482. Rattans and reeds, manufactured, but not made up into completed , articles, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Reeds Made From Rattan. — Used, sometimes after being further processed and sometimes without such further treatment, in the manufacture of furni- ture, chairs, baby carriages, l^rooms, and some other articles, are not admis- sible free of duty as rough rattan sticks cut into lengths only under paragraph 648 ; and, so far as this record shows, the collector's classification of them imder paragraph 173 as chair canes manufactured from rattan is correct. — Graser- Rothe V. U. S. (Ct. Cust. Appls.), T. D. 364.59; Ab. 39169 affirmed. Round Rattan Core or Reeds from China measuring less than 7 millimeters in diameter dutiable at the rate of 10 per cent ad valorem under the provision of paragraph 173 for " chair cane or reeds wrought or manufactured from rattan or reeds."— Dept. Order (T. D. 35573). 324 DIGEST OF CUSTOMS DECISIONS. DECISIONS U.NDEU THE ACT OF 1909. Rattan Reeds.— Following Rattan & Cane Co. v. U. S. (T. D. 35247), it is held that the provision for cliair reeds covered by paragraph 212 is more specific than tlie provision for reeds unmanufactured. Whetlier chair reeds are limited to such reeds as are chiefly used in the manufacture of chairs or whether the words are to be taken as denominative, including a recognized article adapted to use in making chairs, is not decided. — U. S. V. Otto Gerdau Co. (Ct. Cust. Appls.), 35248; (Ab. 35066) T. D. 34279 reversed. The provision in paragraph 212 for " chair cane or reeds wrought or manu- factured from rattans or reeds " is more specific than the free-list provision for "reeds unmanufactured," and the clause applies to chair reeds made from rat- tans or other reeds, whatever their shape, and regradless of whether they are made by the first stripping of the rattan or by a subsequent reduction of stripped reeds. The slab rattan and the broom or split rattan of the importation are used only in the manufacture of brooms and never in the manufat.'ture of chairs. They did not fall within paragraph 212, but were entitled to free entry as rattan unmanufacture, under paragraph 713. It may be argued that the unmanufactured rattans or reeds, which are given free entry by paragraph 713, supra, are limited by the last clause of that para- graph to .such as are suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes. This construction, however, seems to be untenable, for that clause is plainly one of extension and not one of limita- tion.— Rattan & Cane Co. v. U. S. ; U. S. v. Rattan & Cane Co. (Ct. Cust. Appls.), T. D. 35247; (Ab. 36027) T. D. 34609 affirmed. Bottles Covered With Wicker. — The merchandise is composed of glass bottles and woven willow, and the willow is so woven and attached to the bottles that it produces an article differing from what is commonly understood to be a plain green, etc., glass bottle. The wicker is the component material of chief value, and the bottle so covered is classifiable as a manufacture of willow under paragraph 214 per force of paragraph 481. U. S. v. Zinn (2 Ct. Cust. Appls., 419; T. D. 32171) distinguished.— U. S. v. Mulhens & KropfE et als. (Ct. Cust. Appls.), T. D. 33917; (G. A. 7441) T. D. 33241 reversed. Willow Cricket Bats. — Cricket bats the handles of which are made of cane and the blades of willow wood, the willow wood being the component of chief value, are not manufactures of willow within the meaning of paragraph 212. In framing paragraph 212, supra, it was not the imrpose of Congress to do more than provide for the lighter or twig forms of willow, such as are commonly used for basket making and other kinds of wickerwork, and nowhere in the tariff act is any distinction made between articles made from willow wood and those made from other woods. Held to he manufactures of wood nnd subject to duty at the rate of 35 per cent ad valoi-em under paragraph 215. — T. D. 32641 (G. A. 7374). Willow Sticks. — Bundles of sticks of willow with the outer skin taken off held properly classified as willow for baskets under paragraph 212.— Ab. 31861 (T. D. 33325). DECISIONS UNDER ^IHE ACT OF 1897. Hard and Soft Whip Reeds. — Round iceds made from rattan, of a diameter of not less than 7 millimeters, and whether known either as hard or soft reeds, are free of duty under the provision in paragraph 700 for " reeds unmanufac- SCHEDULE D WOOD AND MANUFACTURES OF, 325 tured, in the rough, or not further advanced than cut into lengths suitable for sticks for whips." Similar round reeds of a less diameter than 7 millimeters are not suitable for use as sticlis for whips, and, together with flat, square, and split reeds, are dutiable at 10 per cent ad valorem, under the provision in paragraph 206 for " chair cane or reeds, wrought or manufactured from rattans or reeds." Foppes V. Magone (40 Fed. Rep., 570), Foppes v. U. S. 79 id., 994-5), U. S. v. Foppes (suit 2958, not reported), U. S. v. Gerdau (suit 2734, no opinion), Gerdau v. U. S. (suit 2736, no opinion), and In re Gerdau (G. A. 761) followed; In re Benneche (G. A. 1665) and In re Gerdau (G. A. 4116) modified.— T. D. 22533 (G. A. 4780). Willow Furniture and Toys. — Toys and furniture of willow, or composed in chief value of willow, are dutiable at 35 per cent ad valorem under paragraphs 418 and 208, and not at 40 per cent under paragraph 206 as manufactures of willow.— T. D. 25062 (G. A. 5596). DECISIONS UNDER THE ACT OF 1894. Willow for Basket Makers' Use. — Willow cut into lengths and peeled is dutiable as willow prepared for basket-makers' use. — T. D. 17745 (G. A. 3731). DECISIONS UNDER THE ACT OF 1890. Willow Pill Boxes. — English willow boxes (pill boxes) held dutiable as manufactures of willow and not as manufactures of wood. Tlie px'ovision for manufactures of willow is more specific than manufactures of wood. — T. D. 15396 (G. A. 2790). Reeds of rattan from which the outside that is used for seating chairs has been removed are dutiable as reeds wrouglit or manufactured from rattans and not free as reeds in the rough. — Foppes v. U. S., 79 Fed. Rep., 995 ; T. D. 28144 (C. C.) affirmed. Sparterie for Baskets. — Thin strips of white strip or willow loosely woven or plaited in sheets and known as willow sheets and as sparterie, designed for use in making baskets and not suitable for ornamenting hats, is dutiable as a manufacture of chip and not free as sparterie. — T. D. 12646 (G. A. 1295). Willow-Covered Glass Flasks held to be dutiable as manufactures of willow and not as manufactures of glass. — T. D. 15384 (G. A. 2778). DECISIONS UNDER THE ACT OF 1883. Rattan from which the outer bark or enamel has been cut by a first process from the raw material, leaving a product known in trade and commerce as round reeds, and then by a further process of cutting from the round reeds made into what is known as square reeds, oval reeds, and flat reeds, is dutiable under this paragraph and not fx-ee as rattans and reeds unmanufactured. — ■ Foppes V. Magone, 40 Fed. Rep., 570. 174. Toothpicks of wood or other vegetable substance, 25 per centum 1913 ad valorem ; butchers' and packers' skewers of wood, 10 cents per thousand. 213. Toothpicks of wood or other vegetable substance, 2 cents per 1909 one thousand and 15 per centum ad valorem ; butchers' and packers' skewers of wood, 40 cents per thousand. 326 DIGEST OF CUSTOMS DECISIONS. 207. Toothpicks of wood or other vciretahle suhstance, 2 cents per one 1897 thoiisjuid and 15 per centum ad valorem; l)iitchers' and packers' skewers of wood, 40 cents per thousand. 1894 ISO*. Toothpicks of vegetable substance, 35 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Pyroxylin Toothpicks. — The merchandise in (luestion consists of toothpicks coniposeil of pyroxylin, and duty was assessed thereon under paragraph 17. The importers claim that said merchandise is dutiable inider paragraph 213. The words "vegetable substance" in paragraph 213 are (|ualilied to some extent by the provision for " toothpicks of wood." We tind that the substance out ()f which these toothpicks are made is not the vegetalili' sTil)stance provided for in paragraph 213.— Ab. 32080 (T. D. 33362). Quill Toothj>irks. — Quills fashioned into toothiiicks by deliberate i)rocesses, and thus made into completed articles, are dutiable under paragraph 403, as "manufactures of quills."— T. D. 30685 (G. A. 7033). DECISIONS UNDER THE ACT OP 1897. Quill Toothpicks. — Dutiable at 2 cents per 1,000 and 15 per cent ail valorem under paragraph 207 and section 7, tariff act of 1897.— Dept. Order (T. D. 24065), Toothi)ick Holders composed of metal and glass, holding a dozen quill tooth- picks loosely set thei'ein. are not coverings, usual or unusual, for the toothpicks, but are separate and distinct articles, duitable according to the component ma- terial of chief value. The fact that a holder and a dozen toothpicks are sold together as an entirety does not change their character as sep.'irate and distinct articles for dutiable purposes.— T. D. 21736 (G. A. 4592). DECISIONS UNDER THE ACT OF 1894. Miniature Cottages Containing Tootlipicks. — Miniature houses or cottages, the interior of each Iiouse consisting of a small drawer made to slide in and out, which is filled with wooden toothpicks imi)orted from .Tai)an. 7/c/^/, that the merchandise is dutiable as toothpicks anil the cottages are subject to an ad- ditional duty under paragraph 181 as manufactures of wood, as unusual cover- ings, under section 19, act of June 10, 1890.— T. D. 17757 ((!. A. 3743). Toothpicks in Fancy llol«lers. — Figures holding baskets or tubs containing toothpicks are dutiable willi I he toothi)icks as entireties and not as toys. — T. D. 17815 (G. A. 3749). DECISIONS UNDER THE ACT OF 1SS3. Quill Toothpicks dutiable at the rate of 20 per cent ad valorem as un- enumerated manufactureil articles under the act of 1883. — Dept. Order (T. D. 17775). IT.l. Blinds, cin-tains, shades, or screens, any of the foregoing in chief value of bamboo, wood, straw, or compositions of wood, not .specially pro- 1913 vided for in this section, 20 per centum and valorem; if stained, dyed, painted, lu'inted. iiolished, grained, oi' creosoted, and baskets in chief value of like material, 25 per centum ad valorem. 1909 SCHEDULE D — vVOOD AND MANUFACTURES OF. 32*7 214. Porch and window blinds, baskets, curtains, shades, or screens of bamboo, wood, straw, or compositions of wood, not specially provided for in this section, 35 per centum ad valorem ; if stained, dyed, painted, printed, polished, grained, or creosoted, 40 per centum ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 395. Baskets * * * composed of * * * straw, not specially eimmerated or provided for in this Act, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1918. 1883 Bamboo Articles, such as fern dishes, vases, trays, and other basket ware, with metal lining, will be assessed with duty as baskets at the rate of 25 per cent ad valorem under paragraph 175. — Dept. Order (T. D. 35999). Bamboo Lamp Shades. — Lamp shades in chief value of bamboo are, under the application of the rule of ejusdem generis, excluded from the provision in paragraph 175, for " blinds, curtains, shades, or screens in chief value of bamboo." In the revision of paragraph 214 of the act of 1909 and the framing of para- graph 175 of the act of 1913 the elimination of the words " porch and window " was for the purpose of removing doubt as to whether these words were limited in their application to " blinds " and to make more certain that " blinds, cur- tains, shades, or screens of bamboo " should be considered as being on a parity both as to character and use. Lamp shades in chief value of bamboo, in the absence of a more specific provision therefor. Held subject to duty as manufactures of ^'ood at 15 per cent ad valorem under paragraph 176.— T. D. 35848 (G. A. 7804). Baskets, Miniature. — Baskets measuring 6 by 8 inches across the top and 4^ inches in height, in imitation of wash baskets, dutiable as baskets in chief value of wood at 25 per cent ad valorem under paragraph 175. They are not toys.— Dept. Order (T. D. 34118). Berry Baskets. — Thin pieces of wood bent into the form of small baskets designed to hold a quart of berries, each having a strip of metal crimped around the top, were held properly classified as baskets in chief value of wood under paragraph 175.— Ab. 36GS2 (T. D. 34S24). Easter Baskets. — Small bamboo or chip baskets, colored, and ornamented with artificial rabbits, chicks, or ducklings of cotton or other material, known as Easter baskets, Easter novelties, trimmed baskets, and fancy baskets, used for holding candy or various utilitarian purposes, and not designed for the amusement of children only, are not dutiable as toys under paragraph 342. but as baskets under paragraph 175.— T. D. 35796 (G. A. 7790). Straw Baskets classified under the last clause of paragraph 175 were claimed dutiable under the first part of said paragraph. Protest overruled. — Ab. 37559. Wood Screens. — Screens composed in chief value of wood, stained or painted, were held properly classified under the provisions of paragraph 175 and not dutiable as house or cabinet furniture (par. 176), as claimed. Morimura v. U. S. (2 Ct. Cust. Appls., 181; T. D. 31941).— Ab. 36968 (T. D. 34969). DECISIONS UNDER THE ACT OF 1909. Bamboo Basket Bag. — This article itself shows in its structur3 the charac- teristics of a bag ; has the distinguishing characteristic of bags generally in 328 DIGEST OF CUSTOMS DECISIONS. that it may be closed at the top by drawing the material together. It was improperly elassitied as a basket. — U. S. v. Vantine & Co. (Ct. Cust. Appls.), 1'. D. 33937; (G. A. Ab. 31800) T. D. 33291 reversed. Buniboo Baskets With Metal Receptacles. — Bamboo baskets fittetl with cheap metal receptacles properly dutiable under paragraph 214. — Dept. Order (T. D. 33179). Bamboo Lamp Shades. — Lamp shades of bamboo, wood, straw, or composi- tion of wood, if stained, dyed, painted, printed, polished, grained, or creosoted, dutiable at the rate of 40 per cent ad valorem under paragraph 214. — Dept. Order (T. D. 32770). Chip Baskets. — Baskets of wood, stained, dyed, or painted might be classed as baskets of wood under paragraph 214, or as manufactures of chip under paragraph 463 ; but as the applicable language in paragraph 214 is the more exact and specific, it must be held to be controlling and the importation is dutiable under that paragraph. Brody v. U. S. (T. D. 31573) ; Krauss r. U. S. T. D. 31574).— Thomsen v. U. S. (Ct. Cust. Appls.), T. D. 31590; (Ab. 235G3) T. D. 30733 affirmed. Straw or Wood Baskets Covered With Cotton. — Baskets of straw or wood covered with cotton, cotton being the component of chief value, are dutiable under paragraph 214. U. S. v. Zinn (2 Ct. Cust. Appls., 419; T. D. 32171) and Vantine v. U. S. (T. D. 33124) distinguished.— T. D. 33237 (G. A. 7437). Cotton-Lined Baskets. — Wooden baskets lined with cotton, cotton the com- ponent of chief value, which were classified as manufactures of cotton under paragraph 332, were held dutiable as baskets of wood (par. 214), as claimed by the importers. G. A. 7221 (T. D. 31587) followed.— Ab. 259G9 (T. D. 31727). Baskets in Part of Embroidered Ijinen. — Baskets having embroidered linen linings were held properly classified as embroidered articles under paragraph 349, rather than as baskets of wood (par. 214), as claimed.— Ab. 35051 (T. D. 34279). Shida Baskets classified as manufactures of willow under paragraph 212 were held dutiable as baskets of wood (par. 214).— Ab. 26782 (T. D. 31912). Baskets in Chief Value of Silk. — This protest has been submitted on the record, from which it apjiears that the goods in question consist of " colored baskets composed of silk, cotton, straw and wood, silk being tlie component ma- terial of chief value." As the baskets in question are compo.sed in chief value of silk we hold that they are properly dutiable as manufactures in chief value of silk under paragraph 403, as assessed. T. D. 33917 cited.— Ab. 36051 (T. D. 34609). Baskets Lined With Silk. — An analysis of the original material of which the basket as thus lined was composed showed the chief value of the raw ma- terial to be silk. It does not appear that the value of the lining exceeded that of the finished basket. " Baskets " is a term, descriptive eo nomine, and the sole requirement needed to bring " baskets " within the provisions of paragraph 214, is that they should in fact be the articles there described, namely, baskets made of bamboo, wood, straw, or compositions of wood. Thomsen v. U. S. (T. D. 31590). — U. S. v. Zinn & Co. (Ct. Cust. Appls.), T. D. 32171; (G. A. 7221) T. D. 31587 affirmed. Willow Baskets. — Clothes baskets, hampers, market baskets, cradles, bassi- nets, and other baskets, composed of willow, sonie of which were lined with cotton, were held dutiable as baskets of wood under paragraph 214. rather than as willow furniture or manufactures of willow (par. 212), or manufactures SCHEDULE D WOOD AND MANUFACTUEES OF. 329 of cotton (par. 332). Brody v. U. S. (T. D. 3157S), Krauss v. U. S. (T. D. 31574), ami G. A. 7221 (T. D. 31587) followed.— Ab. 2G046 (T. D. 31757). Willow Lunch Baskets, Metal Chief Value. — ^Willow lunch baskets fitted with stoves, sandwich boxes, and other articles composed in chief value of metal, assessed under paragraph 452, held dutiable as manufactures of metal (par. 199).— Ab. 28576 (T. D. 32560). Willow Market Baskets and Hampers. " Willow " Defined. — " Willow " is used botanically, colloquially, and com- mercially to describe a kind of wood. Articles Made of Wood. — It would seem to have been the purpose of the Congress in enacting paragraph 214 to constitute a new class for all baskets made of any kind of wood, and instead of continuing a former provision whereby different kinds of wooden baskets should be classified differently and with differing rates of duty to make all wooden baskets dutiable at the same rate ; and market baskets and hampers made of willow are dutiable not as manufactures of willow, but, according to the more specific of two possible designations, as baskets of wood, and under said paragraph 214. Zinn case (T. D. 24811) and others distinguished.— Krauss & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31574; (Ab. 23619) T. D. 30754 and (Ab. 23756), T. D. 30828 reversed. Willow Baskets. — Manufactures of willow are covered by paragraph 212, and baskets of wood are covered by paragraph 214. Applying the recognized doctrine that an eo nomine provision is more specific than one of general de- scription, it must be held that the term " baskets of wood," willow being con- cededly wood, is more specific than manufactures of willow, and baskets made of willow wood are dutial)le under paragraph 214. — Brody et al. v. U. S. (Ct. Cust. Appls.), T. D. 31573; (Ab. 23579) T. D. 30733 reversed. Wool-Lined Straw Baskets, classified as manufactures of wool under para- graph 378, were held dutiable as straw baskets (par. 214). Protest sustained on the authority of U. S. v. Zinn (T. D. 32171).— Ab. 28481 (T. D. 32507). Porch Blinds With Colored Threads. — The wood in the blinds is of natural color, but that colored threads have been worked in between the pieces of wood so as to give the effect of colored stripes in the blinds. Such coloring effect from the use of threads does not make the blinds stained, dyed, or painted within the meaning of the paragraph imder which duty was assessed. — Ab. 27601 (T. D. 32161). Splash Mats. — The merchandise consists of wood strips, joined or sewed together with cords ; figures in Imitation of paintings are stenciled on these and they are used as splash mats, placed above washstands. No commercial designation is shown. The definitions of the books make it apparent that these articles may very well be designated as curtains or screens, and their use, too, warrants that classification. They were dutiable as assessed by the collector under paragraph 214.— U. S. v. Butler Bros. (Ct. Cust. Appls.), T. D. 32984; (G. A. Ab. 28361) T. D. 32488 reversed. DECISIONS UNDER THE ACT OF 1897. Bark Baskets. — Fern baskets or boxes made of bark and classified as manu- factures of wood under paragraph 208 were held dutiable as unenumerated manufactured articles (sec. 6). Ab. 18580 (T. D. 28910) followed.— Ab. 26025 (T. D. 31744). Baskets Manufactured From Chip, Straw, willow, and wood are dutiable according to the rate provided for the single chief component contained therein. 330 DIGEST OF CUSTOMS DECISIONS. In ascortaiiiinK the chief component it is inijiroper to group together all the components wiiicli are in tlieir cliaructer wood, wlien any of them are separately provided for by name. In re Kursheedt Manufacturing Co. (54 Fed. Rep., 159) ; U. S. V. Klumpp (169 U. S., 209) distinguished; U. S. v. Field (85 Fed. Rep., 862) followed.— T. D. 22725 (G. A. 4839). Willow Baskets— Chip. — Construing paragraph 206, relating to " willow pre- I>ared for basket makers' use " and to " manufactures of willow," Held tliat it was intended that the last clause should include manufactures of the material mentioned in the preceding clause, and that, even though that material may con- stitute chip, baskets made therelrom are dutiable under said paragraph rather than as " manufactures of chip, not specially provided for," under paragraph 449.— Ollesheimer v. U. S. (C. C. A.), T. D. 28598; T. D. 27972 (C. C.) and Ab. 2453 (T. D. 25499) affirmed. Hinoki Baskets. — Baskets made of twisted hinoki-wood shavings are found to be composed chiefly of chip and held dutiable as manufactures in chief value of chip under paragraph 449. Morimura v. U. S. (C. C), T. D. 29566; G. A. Ab. 17534 (T. 1). 28575) reversed. Baskets Made from Osier or Willow, whether or not the material used in the construction thereof has been previously cut or split into two or more sec- tions, held manufactures of oiser or willow. Articles fashioned into dolls' cradles and small chairs, made from osier or willow, held toys. Articles made from osier or willow, cotton, and rush, lu-ld dutiable according to material of chief value therein. G. A. 5495 (T. D. 24811) modified.— T, D. 27208 (G. A. 0313). Shida Baskets. — Shida baskets, which are composed of vegetable fiber de- rived from ferns, are not dutiable by similitude as manufactures of grass, etc., under paragraph 449.— Butler v. U. S. (C. C), T. D. 30846; Ab. 22017 (T. I). 30009) aflirmed. Splash Mats not Paintings. — Spla.sh mats made of strips of wood and joined together \\ith cords or threads, on which so-called pictures have been produced by stenciling, Held dutiable as manufactures of wool under the provisions of paragraph 208. Ab. 8593 (T. D. 26802) and decision of United States circuit court in Wool worth v. U. S. (T. D. 27853) followed.— T. D. 27936 (G. A. 6548). Splash mats or screens on which pictures have been produced by stenciling and hand painting, the decoration being secondary to their employment as articles of utility, are not "paintings" within the meaning of paragraph 454. — Woolworth V. U. S. (C. C.) T. D. 27853; Ab. 8593 (T. D. 26802) affirmed. Baskets of Vegetable Tissue. — The basket is composed <»f a vegetable tissue consisting of that part of the above primary axis growing above the ground of a fern (botanical name of Gleichenia-glauca Thumb Hook). The baskets resemble in appearance and are adapted to uses similar to baskets made of willow. There is, however, no direct provision of the existing tariff act under which they may be classified; and it is our opinion that the similitude clause of section 7 may rightfully be invoked, under the application of which it would seem as though the classification of said baskets by the collector should have been under the provisions of paragraph 206. — Ab. 19175 (T. D. 29099). Baskets of split ban)boo, which were classified as manufactures of wood under paragraph 208, were held duitable as manufactures of cliii) (par. 449). Pnjtest sustained on the authority of Tuska v. U. S. (T. D. 31547).— Ab. 26023 (T. D. 31744). SCHEDULE D WOOD AND MANUFACTURES OF. 331 Split Bamboo and Wistaria or Rattan Baskets. Baskets Made of Bamboo Splits. — Baskets made of flat-looking naiTOW strips of split bamboo and so thin as to be flexible and capcible of being woven into a desired form are manufactures of chip and were dutiable under para- graph 449. Bags and Baskets Made of Wistaria or Rattan.— Both wistaria, a vine- like shrub with a bark, and rattan, which belongs to the palm family, have the appearance and general qualities of wood ; and bags and baskets made of either were dutible under paragraph 208. — Tuska v. U. S. (Ct. Gust. Appls.), T. D. 31547; (G. A. Ab. 23521) T. D. 30710 reversed. DECISIONS UNDER THE ACT OF 1890. Bamboo Scrolls and Blinds. — Scrolls and blinds or curtains composed cither of bamboo strips colored or decorated and joined together by cards or of decorated pieces of bamboo and glass beads (bamboo chief value) are dutiable as manufacturers of wood and not as manufactures of grass or as paintings. — T. D. 17083 (G. A. 3464). Rattan Baskets. — Baskets made of rattan are dutiable as manufactures of v.'ood and not as manufactures of grass nor as uouenumerated articles, nor free as rattan.— T. D. 17077 (G. A. 3458). 176. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. 215. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 208. House or cabinet furniture, of wood, wholly or partly finisheil, and manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, 35 per centum ad valorem. 181. House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, 25 per centum ad valorem. 230. House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, 35 per centum ad valorem. 229. House or cabinet furniture, in piece or rough, and not finished, 30 per centum ad valorem. 230. Cabinet ware and house furniture, finished, 35 per centum ad valorem. 232. Manufactures of cedar wood, granadilla, ebony, mahogany, rose- wood, and satinwood, 35 per centum ad valorem. 233. Manufactures of wood, or of which wood is the chief component part, not specially enumerated or provided for in this Act, 35 per . centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Barrel Heads. — Pieces of wood, circular in form, to fit ends of barrels, each head being in three pieces, were held properly classified as maimfactures of wood under paragraph 176 rather than free of duty under paragraph 647. G. A. 7033 (T. D. 30685) cited.— Ab. 37310. 1913 1909 1897 1894 1890 1883 < 3;] 2 DIGEST OF CUSTOMS DECISIONS. Boards Plaiiod, Dovetailed, and CJlued Toj^ctlior, advanced beyond the condition of planed and tongued and grooved, and dutiable as manufactures of wood under paragraph 17G.— Dept. Order (T. D. ;M1I)8). Creosoted Wood Paviiij? Blocks dutiable at the rate of 15 per cent ad valorem under paragraph 176 as manufactures of wood not specially provided for.— Dept. Order (T. D. 35838). Embroidered Furniture. — Furniture composed in chief value of em- broidered tapestry or damask is dutiable as " all articles or fabrics embroidered in any manner by hand or machinery " under paragaph 358. Where the statute provides for " furniture wholly or in chief value of wood," the only question to be ascertained, before classification can be made under that provision, is whether wood is chief value as against any of the other com- ponents.— T. D. 35207 (G. A. 7704). Furniture Covered with Cotton Velvet. — A sofa covered with and com- posed in chief value of cotton velvet, not being an article of such form or shape tliat it could have been " made or cut from cotton velvet," is dutiable at 45 per cent ad valorem as " manufactures of cotton " under paragraph 332, and not at 47^ per cent ad valorem as " manufactures or articles in any form made or cut from plushes, velvets," etc., under paragraph 325. — T. D. 34901 (G. A. 7628). Furniture Covered with Tapestry. — It is established by the testimony that the tapestry is of more value than the wood in this furniture. The collector classified the merchandise as tapestries, but under our ruling on furniture covered with cotton velvet in the case of F. B. Vandegrift & Co., G. A. 7628 (T. D. 34901) the merchandise is properly dutiable as manufactures of cotton. That claim was not made by the importer, however, and the protest is therefore overruled.— Ab. 3SG40. HardAvood Flooring, Bored. — Every effect produced on the flooring in ques- tion, except the boring of the nail holes, was produced by a machine known as a matcher and planer, and but for these nail holes it would unquestionably be entitled to free entry under paragraph 647, as claimed (G. A. 7546, T. D. 34305; Ab. 36765, T. D. 34871; U. S. v. Myers, 5 Ct. Gust. Appls., 541; T. D. 35179), and it therefore remains only to determine whether the addition of the nail holes changes its classification. It may still be open to question whether this flooring, although prepared for a particular use, even though it be known as " flooring," is a manufactured article, but it still appears that if classification should not have been made under paragraph 176 it should have been made under the catchall clause in paragraph .385 for " all articles manufactured in whole or in part," in which case it would have taken the same rate of duty. — Ab. 37717. Japanese White Oak Flooring, planed and tongued and gi'ooved, subject to duty at the rate of 15 per cent ad valorem under paragraph 176. — Dept. Order (T. D. 35233). Pipe Bowls. — A piece of wood that has been roughly carved into the shape and form of a pipe bowl, but which has not been sufliciently advanced in manu- facture to answer the purpose of a pipe bowl, is not dutiable as such under paragraph 381, but is properly classifiable under paragraph 176 as manufactures of wood. See Keiss Bros. & Co.'s case G. A. 3405 (T. D. 10977). U. S. V. Hanover Vulcanite Co. (4 Ct. Cust. Appls., 503; T. D. 33919 distinguished).— T. D. 35697 (G. A. 7771). Stair Treads. — Merchandise classified under paragraph 176 is claimed en- titled to free entry under, paragraph 647. SCHEDULE D WOOD AND MANUFACTUEES OF. 333 From the official record it appears that the merchandise consists of hard- v;nod planed on two sides, from 6 to 12 feet long, 10 to 12 inches wide, and about li inches thick, one edge being curved and the other nosed, and that it is used for stair treads. The collector reports that it is not commercially bought and sold as lumber by the thousand feet, but is known as stair treads, and sold at 55 cents each. The protest, which was submitted upon the official record, was overruled. — Ab. 38594. DECISIONS UNDER THE ACT OF 1909. Bolting Board. — Protest overruled as to bolting boards around which cloth is to be wound, classified as a manufacture of wood under paragraph 215. — Ab. 34572 (T. D. 34127). •' Boule " Furniture. — So-called " Boule " furniture, consisting of tables, chiiToniers, and cabinets of wood with a veneer of boule, which is composed of wood, brass, tortoise shell, and mother-of-pearl made in the form of a block and cut into thin sheets, classified as metal chief value under paragraph 199, wa^ claimed dutiable as manufactures of wood (par. 215). Protest overruled. — Ab. 35968 (T. D. 34604). Intarsia. — Wooden articles inlaid with metal and classified as manufactures in chief value of metal under paragraph 199 were held dutiable as manufactures in chief value of wood (par. 215), as claimed by the importer. Ab. 27229 (T. D. 32046) followed.— Ab. 28522 (T. D. 32529). Parts of Chairs. — Where the importation consisted of the defined parts of a piece of furniture, it being apparent those parts were designed for a par- ticular use and that their suitableness for any other purpose had been de- stroyed, the merchandise is taken out of the category of lumber or wood, it has become, as in the case here, a partly finished chair or an article of house furniture partly finished, and as such is dutiable under paragraph 215. Wan- ner V. V. S. (Ct. Cust. Appls.), T. D. 31628; (G. A. 7066) T. D. 30790 affirmed. Racing Shells can not be held to be " vessels " in the sense in which that term is employed in section 3, Revised Statutes ; and this is so without any attempt being made to set up a hard and fast rule as to what may or may not be deemed a " vessel " under that section. And a racing shell can be as little considered a " pleasure-boat " under paragraph 37. The importation was dutiable as a manufacture of wood, under paragraph 215. — Thayer v. U. S. (Ct. Cust. Appls.), T. D. 32252; (G. A. Ab. 26110) T. D. 31757 affirmed. Settee of Wood and Leather. — A settee of wood covered with leather, classi- fied as a manufacture of leather under paragraph 452. was claimed to bo dutiable as furniture of wood (par. 215). Protest overruled. — Ab. 32357 (T. D. 33433). Furniture Composed in Chief Value of Silk is not dutiable under the pro- vision in paragraph 215 for " house or cabinet furniture wholly or in chief value of wood, wholly or partly finished," but is dutiable as a manufacture of silk under the provision of paragraph 403.— T. D. 31162 (G. A. 7143). Furniture in Chief Value of Wool. — The tariff designation in paragraph 378 for " all manufactures of every description made wholly or in part of wool, not specially provided for in this section," is a broad and comprehensive one and is not limited only to articles similar to cloths and knit fabrics. Held, furniture composed of wood and wool, wool chief value, is properly dutiable as a manufacture of wool.— T. D. 31801 (G. A. 7258). 334 DIGEST OF CUSTOMS DECISIONS. DECISIONS rNI>i:ii THK ACT (>K 1897. Abacus or FiRiirinj; Machines. — Devices known as abacus, or figuring Tiiacliint's, wliidi consist of a framework of wood, witli pieces of metal wire arranged horizontally at intervals of about 1 inch from side to side, with wood or metal balls or si)heres strinig thereon, and which are intended for use in arithmetical operations or as reckoning tables, are not dutiable at 60 per cent ad valorem imder tlie provision of paragraph 408 for beaded articles, but are dutiable, according to the component material of chief value, either as manufactures of wood at 35 per cent under paragraph 208, or at 45 per cent as manufactures of metal under paragraph 93. — T. D. 21265 (G. A. 4457). Buhl Furniture, in Chief Value of Metal. — The provision in paragraph 208 for "funiiture of wood," includes what is known as Buhl furniture, in which the metal ornamentation constitutes the component of chief value, but in which wood is the predominant material in quantity. — U. S. v. Hempstead (C. C. A.), T. D. 30366; T. D. 29634 (C. C.) afiirmed, and (G. A. 6626) T. D. 28634 reversed. Carriage Whips composed in chief value of English holly are dutiable as manufactures of wood and not luider paragraph 447 as saddlery. — Davies v. U. S., 107 Fed Rep., 266. Canoes of Birch Bark and Wood. — Diminutive canoes, some of wood and some of birch bark and wood, are not dutiable at 20 per cent ad valorem under section 6 as manufactured articles not enumerated or provided for, but are dutiable at 35 per cent ad valorem as toys under paragraph 418, or by similitude at the same rate under the provision of paragraph 208 for manu- factures of wood or of which wood is the component material of chief value. G. A. 3998 (T. D. 18542) modified.— T. D. 25644 (G. A. 5803). Fan Sticks. — Pieces of wood used as fan handles, which are imported in sets in different sizes, cut and prepared upon order and in particular dimen- sions, are dutiable as " manufactures " of wood under paragraph 208. — T. D. 30292 (G. A. 6970). Furniture in Chief Value of Silk. — Furniture with wootlen frames is dutiable as " furniture of wood " under paragraph 208, though the silk in its upholstery may be the component of chief value. Where a statute repeals an earlier law, change of language is more consistent with change of intent than witli the purpose of defining or declaring the mean- ing of the language of the earlier act; and the latter theory should not be adopted where there is no proof that such was the object of Congress. — U. S. v. Woodruff (C. C. A.), T. D. 30211; T. D. 29645 (C. C.) affirmed and Ah. 18543 (T. D. 28910) reversed. Furniture in Part Wool and Silk. — The provision in paragraph 208 for " furniture, of wood," is not limited by the words " of which wood is the component material of chief value " ; and furniture with wooden frames, up- holstered with silk-wool tapestry, wool chief value, is dutiable xnider said pro- vision.— T. D. 30422 (G. A. 6990). Gun Blocks. — Gun blocks planed on both sides were held to have been pr<)i>erly classified as manufactures of wood under paragraph 208. — Ab. 16945 (T. D. 28448). Manicure Sticks, consisting of pieces of wood several inches long, pointed at one end and beveled off at the other end to form a cutting edge, are " manu- factures " of wood and dutiable as such imder paragraph 208. — Estes r. U. S. (C. C), T. D. 30125; (G. A. 6828) T. D. 29358 reversed. SCHEDULE D WOOD AND MANUFACTURES OF. 335 Palmbast, which is made from the woody part of the trunlc of the seivon or guana tree of Cuba, and used for tying up cigars, also in the manufacture of hat braids, is dutiable as a manufacture of wood at the rate of 35 per cent ad ralorem under paragraph 208, and is not free of duty under paragraph 566 as a fibrous vegetable substance, or under paragraph 617 as a crude or unmanufac- tured vegetable substance. In re Donat (G. A. 3213), In re Fritze (G. A. 4739), and Dodge v. U. S. (84 Fed. Rep., 449) followed; In re Fisk (G. A.i 3006) and In re Rosenberger (G. A. 3166) overruled; In re Ropes (G. A. 1510) distinguished.— T. D. 2.3254 (G. A. 4984). Reel Stock. — Wood sawed into flat and triangular pieces of required length, width, and thickness, the flat pieces subjected also to the processes of planing, boring, and chamfering, shipped in bundles of 50 or 100 pieces each, in carload lots which contain the requisite number of pieces to constitute a given number of reels, and ready for use as reels when nailed together, the several parts hav- ing been deliberately prepared and fitted only for this use, Held dutiable as " manufactures of wood " under the provisions of paragraph 208. — T. D. 27741 (G. A. 6485). Uganda Tree Bark. — The bark of the Uganda tree, a product of British East Africa, subjected to the process of hammering, when in a moist condition, by the natives of that country, the bark having been flattened out by such treat- ment, but otherwise in its original form, the fibers not having been separated or manufactured into any article, Held dutiable as a nonenumerated manufac- tured article at 20 per cent ad valorem under section 6. — T. D. 27291 (G. A. 6341). Wood Interior. — Material classified as manufactures of wood under para- graph 208 was claimed to be dutiable as wood " unmanufactured " under para- graph 198. Protest overruled.— Ab. 22872 (T. D. 30424). DECISIONS UNDER THE ACT OF 1894. Manufactures of Wood as used in this paragraph means articles made of wood and completed into things different from what the wood was before. — Dudley v. U. S. (C. C), 74 Fed. Rep., 548. Ornamental Frames of Paintings. — Ornamental frames in which paintings are imported are dutiable as manufactures of wood and are not free with the paintings.— Hensel v. U. S., 99 Fed. Rep., 722. DECISIONS UNDER THE ACT OF 1890. Birch-Bark Canoes. — Canoes, the frames of wood covered with thin wooden strips, the whole then covered with birch bark, are manufactures of wood and not a nonenumerated article. — T. D. 14616 (G. A. 2374). Gun Blocks made from planks first sawed to get the proper thickness, then planed on both sides, then sawed on the edges to give a rough design of a gun block, are dutiable as manufactures of wood and not as gun blocks. — T. D. 12201 (G. A. 1015). Rattan Articles. — Partly manufactured whipstocks, fishing poles, and canes, being made from rattan and malacca, having the outer rind or enamel removed and being tapered, turned, sandpapered, and varnished, are manufactures of wood and not reeds manufactured from rattans or reeds. — In re Foppes (C. C.) 56 Fed. Rep., 817. Rattan Sticks for whip handles, painted, polished, and nearly completed, are dutiable as manufactures of wood and not as reeds or as nonenumerated 336 Dim.sr oi c tstoms decisions. tirticlps. SustMiniii^' T. I>. llit)48 ((J. A. 149'.)). FopiR-s v. U. S. (C. C), 72 Fed. Kop., 4"). Tablos Oriianu'iited witli Bronze or China. — House or cabinet furniture wliolly or partly finished, of which wood is the predominant material, is in- cluded in this paragraph.— T. D. 13226 (G. A. 1047). DECISIONS UNDER THE ACT OF 1883. Fiirnitnre in Pieces. — Vienna hent-wood chairs, settees, etc.. were imported in separate parts or pieces, hut varnislied or polislicd and requiring notliing hut to be screwed together and to have tlie ends of the screws or bolts touched up with paint or varnish to form articles of furniture fit for use. The collector assessed duty as " furniture finished." The importer claimed that the furni- ture was in piece and nut linislied and was dutiable as "house or cabinet fur- niture in piece or rough and unfinished." In a suit to recover the excess of duties the collector was entitled to show that in the furniture trade the word " finished " had a particular trade meaning, and to have it submitted to the Jury whether the imported goods came within them. — Hedden v. lUchard, 149 U. S., 346. Cabinet ware and house furniture, whether in pieces fitted so that they can he put together and made ready for use or actually put together and made ready for use as such furniture "finished." is dutiable under this paragraph and not under paragraph 229. — Richard v. Hedden (C. C), 42 Fed. Rep., 672. Gun Blocks which are not " rough hewn or sawed only," but are planed on two sides, are dutiable as manufactures of wood and not as timber hewn or sawed.— U. S. v. Windmuller (C. C), 42 Fed. Rep., 292. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Fancy AVoofl Boxes. — Fancy boxes made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes and known in the trade by those names and also as fancy boxes and furnished boxes, are duti- iible under Schedule R at 40 per cent as manufactures of rosewood, ebony, etc., and not as paper boxes and all other fancy boxes. — Sill v. Lawrence (1 Blatchf., 605, 22 Fed. Cas., 115. SCHEDUT.E E— SUGAE, MOLASSES', AND MANUFAC- TUEES OF. 177. Sugars, tank bottoms', simps of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing hy the polariscope not above seventy-five degrees, seventy-one one-hinidredtlis of 1 cent per pound, and for every additional degree shown by tlie polariscopic test, twenty-six one-thousandths of 1 cent per pound additional, and fractions of a degree in pi'oportion ; molasses testing not above forty degrees, 15 per centum ad valorem ; testing above forty degrees and not above fifty- six degrees, 2:^ cents per gallon ; testing above fifty-six degrees, 4^ cents per gallon ; sugar draiuings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test : Provided, That the duties imposed in this paragraph shall be effective on and after the first day of March, nineteen 1913 hundred and fourteen, until which date the rates of duty provided by paragraph two hundred and sixteen of the tariff Act approved August fifth, nineteen hundred and nine, shall remain in force: Provided, how- ever. That so much of paragraph two hundred and sixteen of an Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes, approved August fifth, nineteen hundred and nine, as relates to the color test denominated as number sixteen Dutch standard in color, shall be and is hereby i-epealed : Pro- vided further. That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty. [Public No. 61, 64th Congress— H. R. 11471.] AN ACT To ampnd paraf^raphs one hundrod and seventy-seven and one hundred and seventy-eight of an Act entitled " An Act to reduce tariff duties and to provide reveniio for the Government, and for other purposes,'' approved October tliird, nineteen hundred and thirteen, relating to the duty on sugar, molasses, and other articles. Be it enacted by the Senate and House of Rcprescntatircs of the United States of America in Congress assembled, That the proviso of paragraph one hundred and seventy-seven of the Act entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes," approved October third, nineteen hundred and thirteen (Statutes at Large, volume thirty-eight, pages one hundred and fourteen to two hundred and two, inclusive), which proviso reads as follows: ''Provided further. That on and after the first day of May. nineteen hundred and sixteen, the articles hereinbefore enumerated in this para- graph shall be admitted free of duty," be, and the same is hereby, repealed. Sec. 2. That the proviso of paragraph one hundred and seventy-eight of the aforesaid Act, which proviso reads as follows : ''Provided, That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty," be, and the same is hereby, repealed. Approved, April 27, 1916. 60690°— IS— VOL 1 22 337 338 DIGEST OF CUSTOMS DECISIONS. 1909 1897 1894 216. Sugars not above number sixteen Dutch standard in color, tank bottoms, sirups of cane juice, molada, concentrated melada, concrete and c Uniless of the tax collected upon the beet or cane from which it was produced, and that no direct bounty has been or shall be paid: Provided further, That nothing lierem contained shall be so construed as to abrogate or in any manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States and the King of the Hawaiian Islands on the thirtieth day of .January, eighteen hundred anil seventy-five, or the provisions of any Act of Congress heretofore ^passed for the execution of the same. That there shall be levied, col- SCHEDULE E SUGAR AND MOLASSES. 339 lected. and paid on molasses testing above forty degrees and not above fifty-six degrees polariscope, a duty of 2 cents per gallon; if testing 1894 above fiftv-six degrees polariscope, a duty of 4 cents per gallon. 557^. Molasses testing not above forty degrees polariscope test, and containing 20 per centum or less of moisture. (Free.) 231. That on and after July first, eighteen hundred and ninety-one, anil until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, nnder the pro- visions of section three thousand six hundred and eighty-nine of the liovised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar-cane grown witliin the United States, or from maple sap produced within the United States, a bounty of 2 cents per pound ; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of If cents per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. 232. The producer of said sugar to be entitled to said bounty shall have first filed prior to July first of each year with the Connnissiouer of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be ac- companied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faith- fully observed all rules and regulations that shaU be prescribed for such manufacture and production of sugar. 233. The Commissioner of Internal Revenue, upon receiving the ap- plication and bond hereinbefore provided for. shall issue to the applicant a license to produce sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States at the place and with the nuiehinory and by the methods described in the application ; but said license shall not extend beyond one year from the date thereof. 234. No bounty shall be paid to any person engaged in refining sugars \ which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, nor to any person xmless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States. The Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regula- tions for the manufacture of sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof. 235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five himdred pounds. 236. That any person who shall knowingly refine or aid in the refining of sugar imported into the United States or upon which the bounty herein provided for has already been paid or applied for, at the place described in the license issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not exceeding $5,000, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court. 237. All sugars above number sixteen Dutch standard in color shall pay a duty of five-tenths of 1 cent per pound: Provided. That all such , sugars above number sixteen Dutch standard in color shall pay one-tenth 1890 340 DIGEST OF CUSTOMS DECISIONS. 1890 1883 < / of 1 cent per pound in iuldition to the rate herein provided for, when exported from, or llie i»roduct of any country wiien and so long as such country pays or sliall hereafter pay, directly or indirectly, a l)ounty on llie exportation of any su^'ar tliat may be included in this jxrade which is greater than is paid on raw suf^ars of a lower saccharine strentrth ; and the Secretary of the Treasury shall prescribe suitable rules and rej:ulations to carry this provision into effect * * *. L'41. That the provisions of this act i)rovidinf? terms for the admission of imi)ortcd sugars and molasses and for the payment of a bounty on sugars of domestic production shall take etTect on the lirst day of April, t'ij,diteen hundred and ninety-one: Vrovidcd, That on and after the first day of March. ei;:hteen hundred and ninety-one, and prior to the first day of Ai)ril, ei.irhteen hundred and ninety-one, su.ijrars not exceeding; innnber sixteen Dutch standard in color may be refined in bond without payment of duty, antl such refined sugars may be transported in bond and stored in bonded warehouse at such points of destination as are provided in existiufr laws relating to the immediate transportation of dutiable goods in bond, under such rules and regulations as sliall be prescribed by the Secretary of the Treasury. 72G. Sugars, all not above number sixteen Dutcli standard in color, all tank bottoms, all sugar drainlngs and sugar sweepings, sirups of cane juice, uielada, concentrated luelada, and concrete and concentrated niolasses, and molasses. (Free.) ' 28:"). All sugars not above No. l,*? Dutch standard in color shall pay duty on their polariscopic test as follows, viz: li.'iO. All sugars not above iS'o. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or (»f beet juice, melada, concentrated melada, concrete and concentrated niolasses, testing by the polariscope not above seventy-tive degrees, shall pay a duty of 1.40 cents i)er pouiul, and for every additional degree or fraction of a degree shown by the polariscopic test, they sliall ])ay four-Iiuudredtlis of a cent })er pound ad- ditional; [d. J'roridctl, That conccntrateil melada, or concrete, shall hereafter be classed as sugar * * * and melada shall be known and defined as an article made in the jirocess of sugar making being the cane juice boiled down to the sugar point and containing all the sugar and molasses resulting from the boiling [irnccss and without any ])rocess of purging or clarification, and any and all products of the sugar cane iin- liorted in bags, mats, baskets, or other than tight packages shall be con- sidered sugar and dutiable as such: Axrl provided further, That of the drawback on refined sugars exported allowed by section three thousand and nineteen of the Kevis(>d Statutes of the United States, only 1 per centum of the amount so allowed shall be retained by the United States. Act of JNIarch 8, 187r>, sec. 3.] 237. All sugars above No. 13 t)utcli standard in color shall be classi- fied by the Dutch standard of color, and i)ay duty as follows, namely : 238. All sugar above No. 13 and not above No. 16 Dutch standard", 2.7.5 cents per pound. 239. All sugar above No. 16 and not above No. 20 Dutch standard, 3 cents per pound. 240. All sugars above No. 20 Dutch standard. 3.50 per pound. 241. Mola.sses testing not above fifty-six degrees by the polariscope shall pay a duty of 4 cents per gallon; molasses testing above fifty-six .ilegrees shall pay a duty of 8 cents per gallon. DECISIONS UNDER TUE ACT OF 1909. liarbados Fancy 3Iolasses. — Barbadoes fancy and extra fancy molasses, which is cane juice concentrated by boiling to the point of preservati(ni but short of crystallization, dutiable under paragi'aph 216 at the rate of 3 cents per gallon.— Dept. Order (T. D. 31795). Settlement Test. — The ascertainment of the proper polariscopic test of sugar, if made in accordance with the regulations of the Secretary of the Treasury, is conclu.sive and can not be controverted. American Sugar Refining Co. r. U. S. (T. D. 31273) and the cases cited.— Ab. 25791 (T. D. 31675). SCHEDtfLE E SUGAE AND MOLASSES. 341 DECISIONS UNDER THE ACT OF 1897. Testing of Sxjgaes. — Where sugars were imported aud entered prior to the promulgation of the Customs Regulations of May 10, 1899, but such sugars were tested subsequent to said date while the latter regulations were in force, such tests are to be governed by these latter regulations and not by prior ones which have been superseded. Absorption of Sea Watek. — ^As absorption of sea water reduces the polari- scopic test of sugar, no allowance sliould be made on account of the increased weight of sugar importations due to unusual absorption of sea water or mois- ture while on the voyage of importation. Retests of Sugar. — Retests of such sugars may be granted where the claim made by the importer, filed in due time, appears to be well funded, and where the error claimed is shown to be as much as four-tenths of 1 degree by the polariscopic test. In case of retest the rule provided in article 1373 of the Customs Regulations of 1899 should be followed.— T. D. 26809 (G. A. 6181). Beet Sugar Above No. 16 Dutch Standard. — The provision in paragraph 209 for " sugar above number sixteen Dutch standard in color," is not limited to cane sugar, but refers also to such raw beet sugar as meets the description of the statute.— Franklin Sugar Refining Co. v. U. S. (C. C), T. D. 28056; Ab. 9954 (T. D. 27087) affirmed. Method of Sampling. — Where Government samplers, under the supervision of the local appraiser, draw insufficient samples from importations of sugar, put them in unsuitable cans, and allow them to remain exposed to the sun so that they dry out, resulting in an increased polariscopic test prejudicial to the rights of the importer, such tests are illegal and inaccurate. The polariscopic test prescribed by the regulations of the Secretary of the Treasury to determine the classification of imported sugars (T. D. 18508 and T. D. 20707) having been held to be reasonable and not violative of any pro- vision of law, such regulations must be complied with by customs oflicers. U. S. V. Bartram Bros, et al. (131 Fed. Rep.. 833; T. D. 25395). Where the failure of the customs officers to comply with the customs regula- tions in the sampling and testing of imported sugar results in an illegal and inaccurate test, the Board of General Appraisers may determine the correct test from satisfactory evidence.— T. D. 20628 (G. A. 6118). Molasses testing not above 40 degrees is dutiable at 20 per cent ad valorem as a nonenumerated manufactured article under section 6. — T. D. 23180 (G. A. 4966). Official Polariscopic Test. Force of Treasury Regui-ations. — The Treasury Department having pro- mulgated detailed and comprehensive regulations respecting the use of the polariscope in testing sugar on importation, these regulations are to be taken not as instructions or orders to be followed at discretion, but on the contrary have the force of law, are uniform in their operation, general in application to all importations of sugar, binding alike on importers and on the officials of the Treasury. — American Sugar Refining Co. v. U. S. (Ct. Cust. Appls.), T. D. 31273; T. D. 30130 (C. C.) reversed. " Testing b\' Polariscope " Defined. — The expression " testing * * * (jg. gre^s by the polariscope," occurring in paragraph 209, is construed to mean the percentage of pure sucrose contained in imported sugar as actually ascertained by polariscopic estimation, and has no reference to the commercial meaning at- tached to the phrase as recognized in trade between the sellers and buyers of sugar prior to the adoption of said act.— T. D. 29425 (G. A. 6838). 342 DIGEST OF CUSTOMS DECISIONS. PoLAKiscoPic Test. — In construing the provision in puragrapli 209, regulating duty on sugars according to the polariscopic tost, Jfcid that tlie expressions therein "testing by the polariscopo " and "shown by the pdlariscopic test" were not used with any special trade meaning which would conliue them to a particular method of conducting such test, but import an intention on the part of Congress that the method adopted should be the one best calculated to make a scientific determination. Treasury Regulations — Cognizance by Congress. — Where, for a period of years covering the operation of several tariff acts, the Secretary of the Treasury had made regulations for carrying out certain provisions in those acts, it is to be presumed that subsequent legislation by Congress was enacteil with reference to them. — U. S. v. Bartram ; U. S. v. Howell ; U. S. v. American Sugar Refining Co. (C. C. A.), T. D. 25395; 123 Fed. Rep., 327 (C. C), reversed, and (G. A. 43SG) T. D. 20850 afTirmed. Polariscopic Test of Molasses. — Molasses was imported in hogsheads and tierces, none of which were marked, the tierces containing the better grade of molasses. Held, that the appraiser was justified in averaging the tests of samples taken from the tierces separately from those out of the hogsheads, for the purpose of making his return of classification under paragraph 209. It would seem that article 1375 of the Customs liegulations of 1899 should not be so construed as to require the averaging of samples of different grades of molasses imported under the same mark. — T. D. 24563 (G. A. 5375). Tost of Suj^ar Drainings. — Where the rogulntions prescribed by the Secre- tary of the Treasury for delermining the pohiriscopic test of sugar tlrainings have been substantially followed, the determinations thus made are conclusive. The average of the polariscopic tests of sugar drainings was found to be 5G.025. Jlclil that the theory of de minimis non curat lex does not re([uire that the fraction should be disregarded and the drainings classed under paragraph 209 as testing " not above fifty-sis degrees," rather than as testing " fifty-six degrees and above."— U. S. v. Lueder (C. C. A.). T. D. 27918 ; T. D. 271SG (C. C.) reversed. Sugar. — A brown-colored sugar, under IG Dutch standard, polarizing at about 81. GO degrees, which Is shown to be the refuse or residue left over from a process of refining sugar, the refined sugar itself being separated from the mass, is dutiable under paragraph 209 according to the polariscopic test and not as " sugar which has gone through a process of relining " at the rate of 1.95 cents per pound.— T. D. 26511 (G. A. 6079). Sugar Drainings dutiable as molasses under paragraph 209. — T. D. 20613 (G. A. 4339). Sugar Sweepings obtained from cargoes of refined sugar are not dutiable as refined sugar, itut arc dutiable according to polariscopic test at the rates prescribed in paragraph 209. In assessing duty on sugar sweepings, their previous character and condition must be disicgardcd and neither their refinement nor their color considered. U. S. V. Salambier (17U U. S.. G21) .and U. S. r. Shea (114 Fed. Rep., 38) cited as to sufficiency of protest.— T. D. 23854 (G. A. 5173). Sugar Tost.s. — A Reltqutdatton Not RETROACTn^LY Disturbed. — After a liquidation has been made, based on a polariscopic test of sugar properly made in accordance with customs regulations in existence at the time, and an ap])eal has been taken to the Board of General Apju-aisers, the board will not disturb such decision of the collector where the protest is based on a letter of the Assistant Secretary of the Treasury issued to the collector nuiny years after such appeal SCHEDULE E SUGAR AND MOLASSES. 343 was taken, which can not be regarded as having the force and effect of law. — T. D. 2968S (G. A. G893). Validity of Sugar Regulations. — The right of direct appeal from circuit courts to the Supreme Court is given by section 5, act of March 3, 1891 (26 Stat., 827), in any case that involves the application of the Constitution. Held that this does not cover a case resting on the .assertion that the Secre- tary of the Treasury, in regulations for the testing of sugar, had assumed to add something to the dutiable standard prescribed by the tariff act and thereby exercised legislative power confided by the Constitution solely to Congress. In such a case the only real substantial point is whether the Secretary mis- construed the statute ; and this can not give jurisdiction under said section. — American Sugar Refining Co. r. U. S. (U. S.), T. D. 29411; T. D. 27093 (C. C.) and Ab. 4333 (T. D. 25916) affirmed. DECISIONS UNDER THE ACT OF 1894. Additional Duty on Sugar. — IMatanzas centrifugal sugar testing not above No. 16 Dutch standard in color imported. It was found to test 93.43° and was appraised at 1.998 cents per pound. The net weight was in excess of the in- voice. Assessed at the value declared on the entry for sugar testing 95. Ecld, that it is and has been for years the well-known trade practice to purchase such sugars on a basis of 96°, and that it is the established practice to allow one- sixteenth of a cent per pound for each degree such sugar tests less than 96° and not less than 94° and three thirty-seconds of 1 cent per pound for each degree less than 94°. The collector should have deducted from the entered value one-sixteenth of a cent per pound and three thirty-seconds of 1 cent per pound for fifty-seven one-hundredths of a degree, leaving the entered value of the sugar testing 93.43° 2.03223 cents per pound. No deduction can be made for nondutial)le charges, the importer having certified that the charges entered in the invoice were included in the market vahie of the goods. G. A. 3203 affirmed.— T. D. 17063 (G. A. 3444). Increase of Value per Pound Due to Drainage. — Brazilian sugar, bought and shipped when raw, and which has lost weight and increased in value per poimd by drainage during the voyage of importation, is dutiable under the tariff act of 1894, not upon the value when shipped but iipon the increased value per pound on arrival in this country. — T. D. 27085 (G. A. 6282). Molasses Diluted by Salt AVater During Voyage should pay duty according to the decreased polariscope test and the increased quantity. — T. D. 18633 (G. A. 4031). Molasses Testing Under 40° and Over 20 Per Cent of Moisture is duti- able as a nonenumerated article. The limitation of 40 degrees in paragraph 1824 excludes it from classification under that paragraph. The limitation in paragrapli 557* of free admission to molasses containing under 20 per cent of moisture precludes it from free admission. — T. D. 16532 (G. A. 3250). Sugar, Tinctured. — German refined sugar of a high grade tinctured with vanilla crystals is dutiable at 40 per cent and one-eighth and one-tenth cent per pound and not under paragraph 183 as tinctured sugar. — T. D. 17957 (G. A. 3832). DECISIONS UNDER THE ACT OF 1890. Bounties on Sugar. — The court does not decide whether the provision in this act respecting bounties on sugar is or is not unconstitutional, l^ecause it is plain from the act that these bounties do not constitute a part of the system of 344 DIGEST OF CUSTOMS DECISIONS. customs duties imposed by the net, and it is dear that tlio parts of Ihe act linposinp: duties would remain in force even if these bounties were held to be unconstitutionally imposed.— Field v. Clark, 143 U. S., 649. 694. Sugar Under Paragraph 241. — Sugar molasses imported prior to April 1, 1S91, is dutiable undfr the act of 1SS3.— T. D. 10.11.-) (G. A. lOr)). DECISIONS UNDER THE ACT OF 1S83. Sugar Drainings or Pumpings, polariscope te.st 40.79, held to be dutiable as molas.ses.— T. D. 10.-)14 (G. A. 104). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cruslied Loaf Sugar. — The words " loaf sugar " must be understood accord- ing to their general meaning In trade and commerce and Imying and selling. And if, upon the evidence it appeared that loaf sugar meant sugar in loaves, then cruslu'd loaf sugar was not loaf sugar within the act. — U. S. v. Breed (1 Summ., 159). 24 Fed. Cas., 1222. Refined Sugar. — Under this act duties did not accrue on refined sugar while it remained in the manufactory unsold, and consequently when this act was repealed by the act of April 6, 1802 (2 Stat., 148), the saving of duties which had accrued did not apply to such sugars. — I'cnuiugton r. Coxe, 2 Crunch, 33. Sugars imported in 1879 to which an artificial color was not given after they had been manufactured. Held, that under this section the sole test of their dutiable quality was their actual color, as graded by the Dutch standard, and that they wei-e subject to the duty prescribed by Schedule G, with 2.j per cent added thereto under section 3, act of March 3, 1875 (18 Stat., 339). — Merritt v. Welsh, 104 U. S., 694. Under section 58 of the act of 1799 both draft and tare are allowable on sugar imported in bags and subject to duty by weight. — Napier v. Barney (5 Blatchf., 191), 17 Fed. Cas., 1149. Though among sugar refiners sugars which have not undergone the process of claying may be spoken of as refined sugar, yet, if this term among the buyers and sellers of the country generally is applied only to lump and loaf sugar the term in the acts of Congress must be construed to include only those articles.— Barlow v. U. S., 7 Pet., 404. i 78. Maple sugar and maple sirup, 3 cents per pound ; glucose or grape sugar, IJ cents per pound; sugar cane in its natural state, or un- 1913 manufactured, 15 per centum ad valorem: Provided, That on and after the first day of May. nineteen hundred and sixteen, the articles herein- before enumerated in this paragraph shall be admitted free of duty. Note. — Proviso of paragraph 178 repealed by the act of April 27, 1910; T. D. 3637.5. 217. Maple sugar and maple sirup. 4 cents per pound ; glucose or 1909 gra])e sugar. 1^, c(Mits i)or jiound ; suirnr cane in its natural state, or unmanufactured, 20 per centum ad valorem. 210. Maple .sugar and maple sirup. 4 cents per pound ; glucose or 1897 gr:ipe sugar, 1A cents per pound; sugar cane in its natural state, or luimanufactured, 20 per centum ad valorem. 1894 183. * * *; glucose, or grape sugar, 15 per centum ad valorem; * * * 1890 240. (ilucose, or grape sugar, three-fourths of 1 cent per pound. 1883 21. Gluco.se, or grape sugar, 20 per ccutuni .-ul valorem. SCHEDULE E SUGAR AND MOLASSES. 345 DECISIONS UNDER THE ACT OF 1909. Sugar Cane in Tins. — Were it uot for the fact that this commodity is put up in tin cans, we should have no hesitancy in holding that it is dutiable as sugar cane. We know of no paragraph where it is specifically and pruperly described as it appears before us. It seems to be similar, however, in every statutory requirement to sugar cane, and in our judgment is assessable as such under paragraph 217.— Ab. 2473G (T. D. 31255). DECISIONS UNDER THE ACT OF 1894. Sugar Cane free as vegetable substance unmanufactui-ed. — T. D. 18406 (G. A. 3963). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Glucose and Grape Sugar are dutiable as nonenumerated articles and not under R. S. 2504, Schedule M, as burnt starch or gum substitute. — Weilbacher V. Merritt, 37 Fed. Rep., 85. 1913 179. Saccharin, 65 cents per pound. 1909 218. Saccharine, 65 cents per pound. 1897 211. Saccharine, $1.50 per pound .and 10 per centum ad valorem. 1894 183. * * *. saccharine, 25 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1890. English Crystals. — Saccharine crystals of various sizes, known as English crystals, is pure sugar above No. 16 Dutch standard. — T. D. 13333 (G. A. 1713). Saccharine is a chemical compound and a coal-tar preparation not a color or dye.— T. D. 15082 (G. A. 2635). DECISIONS UNDER THE ACT OF 1883. Saccharine was not free under the act of 1883 as an " acid used for medic- inal, chemical, or manufacturing purposes not specially provided for." — Lutz v. Magoue, 153 U. S., 105. Saccliarine, a chemical compound consisting of a dry white powder sweeter by from 280 to 300 times than cane sugar, which is chiefly used in soda and mineral waters, liquors, wines, preserves, chewing tobacco, chewing gums, medicines, and other things, but for the sole purpose of sweetening them, and which, though chemically an acid, is bought and sold as saccharine and not as acid, is dutiable as a chemical compound and is not free under paragraph 594.— Lutz V. INIagone, 41 Fed. Rep., 128. 180. Sugar candy and all confectionery not specially provided for in this section, valued at 15 cents per pound or less, 2 cents per pound; 1912 valued at more than 15 cents per pound, 25 per centum ad valorem. The Aveiglit and the value of the immediate coverings, other than the outer packing case or other coverings, sliall be included in the dutiable weight and the value of the merchandise. 1894 1890 1883 346 DIGEST OF CUSTOMS DECISIONS. 210. Suifiir oandy and all rdiiftvtlnnf^ry not spocially providod for in tliis st'ciioii, valiu'd at !"» cents jut pound or U'ss, and on suj^ars al'ttT l)einj^ retined. when tinctured, colored, or in any way adulterated, 4 cents 1909 ''^' 1*"""'^ ^'"'^ 1'"* I^'''" <^'**»tnni ad valorem; valued at more than in cents per i)ound, no i)er centum ad valorem. The weight and the value of the iunnediate coverinjjs, other than the outer packing' case or other cover- injr, shall he included iu the dutiuhle weight and the value of the mer- chandise. 212. Sucrar candy and all confectionery not specially provided for in this act, valued at 1.1 cents per pound or less, and on suf^ars after heing refined, when tinctured, colored, or in any way adulterated, 4 cents per 1897 pound and 15 per centum ad valorem; valueound, and on sugars after being retined, wlieii tinctured, colored, or in any way adidterated, 5 cents per pound. 2.39. All other confectionery, including chocolate confectionery, not ■ specially provided for in this act, 50 per centum ad valorem. 242. Sugar candy, not colored, 5 cents per pound. 243. All other confectionery, not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at 30 cents per pound or less, 10 cents ])er i)ound. 244. Confectionery valu(*d above .30 cents per potuid, or when sold by the box, package, or otherwise than by the pound, 50 per ceutumu ad valorem. DECISIONS UNDER THE ACT OF 1013. Nutto Paste. — On the authority of Ah. 37227 nut to paste was held dutiable as a nonenumerated manufactured article under paragraph 385. — Ab. 37782. DECISIONS UNDER THE ACT OF 1000. Ame. — A commodity called Ame, consi.sting of a sweet paste or jelly-like .sub- stance covei'ed with a white starchy powder and inclo.sed in small wooden boxes, asses.sed as confectionery under paragraph 219, was claimed dutiable as a noneniunerated article (par. 480), or as a jelly or sweetmeat (par. 274). Pro- test overruled.— Ab. 34381 (T. D. 34033). Cachmis, or small lozenges used to perfume the breath, classified under p.-iragraph 07 as a nonalcoholic toilet prei):ira(ion, were held dutiable as con- fectionery (par. 219).— Al). 31038 (T. D. 33088). Chewing Gum assessed as confectionery under paragraph 219, held dutiable as a nonenumerated manufactured article (par. 4S0). — Ab. 20578 (T. D. 32780). Weight of Candy — Immediate Coverings. — The candy is put up in 7-pound boxes which are lined with paper. These boxes are made of wood and are incased in a large wooden package. The weight of the wooden boxes contain- ing the 7 pounds of candy is included in the dutiable weight and value of the merchandise. We had a similar commodity under consideration in Ab 25478 (T. D. 31543). That imi)ortation diflered fnmi the one in question here in that the packages were only 1 pound in weight, while here there seems to be 7 pounds included SCHEDULE E SUGAE AND MOLASSES. 347 in each package or box. In that case the weight of the box was included in the dutiable weight. We do not tliink tlie difference in the sizes of tlie boxes distingulslies the cases in any way.— Ab. 31054 (T. D. 33106). It will be noted the form of the expression is " the weight and the value of the immediate coverings, other than the outer packing case." Clearly this is sufficiently definite and specific to indicate that only the outer packing cases should be excluded from the dutiable weight. " Immediate " is a relative term, and applies in this case to both the inside tissue paper and the wooden and pasteboard boxes containing the candy. — Ab. 25478 (T. D. 31543). Nutto Paste. — The commodity in question is invoiced as almond paste. The report of the appraiser is that it is known as nutto paste, a composition con- sisting of about two-thirds ground peanuts and one-third sugar, packed in tins. The evidence shows it to be flavored with benznldehyde, which, the witness testi- fies, is a flavor inherent in the nut. It appears that this substance is used in the manufacture of cakes and confections by bakers and confectioners. We think the case is governed by the decision in U. S. v. Takakuwa (T. D. 26736). We therefore hold this is an unenumerated manufactured article dutiable under paragraph 480.— Ab. 37227. Spearmint Lozenges. — Spearmint and pepsin tablets containing a small quantity of active pepsin, classified as confectionery under paragraph 219, were claimed dutiable as a medicinal preparation (par. 65). Protests overruletl, the proof not showing the article to be used chiefly as a medicinal preparation. Ab. 34471 (T. D. 34069) and Ab. 19065 (T. D. 29050) cited.— Ab. 36278 (34704). Violet Pastilles. — The board sustained the importers' claim that violet pastilles were dutiable as confectionery under paragraph 219. Ab. 24099 (T. D. 31019) followed.— Ab. 26713 (T, D. 31899). DECISIONS UNDER THE ACT OF 1897. Crystallized Violets. — The merchandise is the natural violet covered with a coating of siigar. The classification of this article as confectionery seems to us to be in accord with its well-known use. and is also borne out by a previous opinion of the board rendered in an unpublished decision on June 13, 1903, protest 54357b-17403. Some of the cases contain also crystallized roses and other flowers, which goods are, of course, subject to the same ruling. — Ab. 22525 (T. D. 30234). Dragees. — Dragees are dutiable under paragraph 212, relating to sugar candy and confectionery. — U. S. v. La Manna (C. C. A.), T. D. 28862; T. D. 28187 (C. C.) reversed and Ab. 12762 (T. D. 27591) affirmed. Imitation Fruits. — A commodity composed of sugar, glucose, and fruit pulp, together with various flavoring materials, and made in imitation of different fruits, such as lemon slices, orange slices, dates, apricots, etc., is dutiable under paragraph 212, providing for " sugar candy and all confectionery," and not under paragraph 263, relating to "comfits, sweetmeats, juid fruits preserved in sugar," and " jellies of all kinds."— T. D. 28698 (G. A. 6706). Licorice Wafers. — The protest related to licorice wafers or pellets, which the board held to have been properly classified as confectionery under para- graph 212.— Ab. 18066. 348 DIGEST OF CUSTOMS DECISIONS. Miziiaino, a .Tnpanesp pvodiirt. oonsistiiis of a sweet, heavy sirup made from Italian millet, rice, and barley malt by a process of partial cookinji and fer- mentation, and which is generally used in the manufacture of confectionery, held to be dutiable as an unenumerated manufactured article, under section G itnd not as "confectionery" under paragraph 2TJ. U. S. v. Takakuwa (T. D. 2GT3G) followed.— T. D. 20S4G (G. A. GIOS). In construing the provision in paragraph 212 for " all confectionery not specially provided for," Held that confectionery or a confection is usually a combination of substances, like fruits, roots, f)r nuts, with suirar or sirup, or is the result of a special treatment or manipulation of sugar or sirup by which forms of candy are produced, and that mizuame, which is a product of malt, millet, and rice, and of which the general use is in connection with the manufactiu'e of cdiifectionery, is not dutiable under said provision, but under section G as an unenumerated manufactured article. Statutes providing for duties on imports are liberally construed in favor of importers.— U. S. r. Takakuwa; U. S. v. Ozaki (D. C), T. D. 2G73G; (G. A. 5GG9) T. D. 25259 affirmed. Noisettines. — The merchandise in question in these cases consists of thin cakes of sweetened chocolate through which have been mixed pieces of nuts. It was claimed to be dutiable as chocolate under paragraph 281, but was held to have been properly classified under paragraph 212. — Ab. 17SS4 (T. D. 2SGS7). Pate de Reglisse, consisting of small, square pellets or lozenges having a sweet taste and the flavor of vanilla, and advertised on the boxes as a remedy for colds and other affections of the chest and stomach, Held to be dutiable as " confectionery " under paragraph 212 and not as medicinal preparations under paragraph G8.— T. D. 25647 (G. A. 5806). Sugar-Coated Nuts, — Goods classified as confectionery under paragraph 212 were claimed to be dutiable under paragrai)h 263, relating to swt>etmeats, etc. The collector's clas.sitication seems to us correct. — Ab. 21973 (T. D. 30048). DECISIONS UNDER THE ACT OF 1894. Victoria Cachous (being small pellets made in part of licorice, with a peppermint or wintergreen flavor, used by smokers and others to sweeten the breath) are dutiable as articles of perfumery and not as licorice or as confec- tionery.— Volkmau V. U. S. (C. C), 84 Fed. Rep., 442. DECISIONS UNDER THE ACT OF 1890. CachoiLS or Smokers' Pastihvs dutiable as applications to the mouth. — T. D. 15246 (G. A. 2739). 1909 1897 1894 SCHEDULE F— TOBACCO AND MANUFACTURES OF. 181. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the 1913 P^'of^uct of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound ; if stemmed, $2.50 per pound ; tiller tobacco not specially provided for in this section, if unstemmed, 35 cents per pound ; if stemmed, 50 cents per pound. 220. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound; if stemmed, $2.50 per pound; filler tobacco not specially provided for in this section, if unstemmed, 35 cents per pound ; if stemmed, 50 cents per pound. 213. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound ; if stemmed, $2.50 per pound ; filler tobacco not specially provided for in this Act, if unstemmed, 35 cents per pound ; if stemmed, 50 cents per pound. 184. Wrapper tobacco, unstemmed, imported in any bale, box, package, or in bulk, $1.50 per pound ; if stemmed, $2.25 per pound. 185. Filler tobacco, unstemmed, imported in any bale, box, package, or in bulk, 35 cents per pound ; if stennued, 50 cents per pound ; * * * Provided fnrtlier, That if any leaf tobacco imported in any bale, box, package, or in bulk shall be the growth of different countries, or shall differ in quality and value, save as provided in the succeeding provision, then the entire contents of such bale, box, package, or in bulk shall be subject to the same duty as wrapper tobacco: Provided further. That if any bale, bos, package, or bulk of leaf tobacco of uniform quality contains ex- ceeding 15 per centum thereof of leaves suitable in color, fineness of tex- ture, and size for wrappers for cigars, then the entire contents of such bale, box, package, or bulk shall be subject to the same duty as wrapper I. tobacco : * * *. 242. Leaf tobacco, suitable for cigar wrappers, if not stemmed, $2 per pound; if stemmed, $2.75 per pound: Provided, That if any portion of any tobacco imported in any bale, box, or package, or in bulk shall be suitable for cigar wrappers, the entire quantity of tobacco contained in such bale, box, or package, or bulk shall be dutiable ; if not stemmed, at $2 per pound ; if stemmed, at $2.75 per pound. 243. All other tobacco in leaf, unmanufactured and not stemmed, 35 cents per pound ; if stemmed 50 cents per pound. 246. Leaf tobacco, of which 85 per centum is of the requisite size and of the necessary fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, 75 cents per pound ; if stemmed, $1 per pound. 247. All other tobacco in leaf, unmanufactured and not stemmed, 35 cents per pound. 248. * * * stemmed tobacco, not specially enumerated or provided .for in this Act, 40 cents per pound. DECISIONS UNDER THE ACT OF 1913. Forfeiture of Tobacco Invoiced as Filler and Found Upon Examination to be Wrapper. Manner of Invoicing Tobacco, — The regulations of the Secretary of the Treasury that tobacco containing a percentage of wrapper shall be invoiced 349 1890 1883 350 DIGEST OF CUSTOMS DECISIONS. jis "mixed," Held to be a reasonable ref^uhitioii and to have all the force of law. Falsk Entry. — Tobatro invoiced as " tiller " which wa.s found to contain a substantial amount of " wrapper," Ucld to be entered by means of a false invoice. Fkaudulent Intent. — It is necessary that there be circumstances indicating fraudulent intent to subject merchandise to forleiture. U. S. r. Sevcniy-Five Ilales of Tobacco (147 Fed., 127). The circumstance that tobacco invoiced as tiller was found to cdiiiain a considerable percenlaj^e of wrapper and was invoiced at less than its true value, Held to be sudicient evidence of fraudulent intent to sustain a forfeiture. — U. S. v. Five Bales of Tobacco (D. C), T. D. i;4S91. DECISIONS UNDER THE ACT OF 1909. AVeighing Tobacco. — Importations of tobacco to be weij^hed on scales with beams graduated with half-pounil notches. The nearest balance in each draft to be taken, whether it be full pound or half pound. — Dept. Order (T. D. 31195). DECISIONS UNDER THE ACT OF 1S97. Bale is the Unit for Duty. — The conunercial bale of leaf tdbacco is the unit for dutiable purposes mider paragraphs 213 and 214 of the tariff act of IS'.iT, following U. S. v. Blumlein, 55 Fed. Rep. (C. C. A.), 383, and U. S. v. Rosen- wald, 67 Fed. Rep. (C. C. A.), 323. Tobacco in mixed bales, containing various percentages of wrapper tobacco, less than 15 per cent to each bale, and the remainder all tiller tol)acc(), is dutiable imder said paragraph 213 at 35 cents per pound as "tiller tobacco, not specially provided for " ; the two grades of tobacco can not be constructively separated and assessed for duty as part wrapper and part tiller, but each bale must be classified as an entirety. — T. D. 18734 (G. A. 4047). Requirements as to Invoicing Tobacco. — Importations of leaf tobacco will be denied entry unless the invoices specify in detail the character of such tobacco, whether wrapper or filler or mixed, its origin and (puUity. When a bale contains both tiller and wrapper leaf it shall be termed mixed. When an invoice fails to state whether the tobacco is "filler" or "wrapper" or " mixed " and the bona tides is beyond cpiestion, opportunity will be given to tecure a correct invoice. Where good faith is not shown, sumnuiry action will be taken. — Dept. Order (T. D. 26792). Tobacco. Duty on Wrapper Tobacco. — All wrapper tobacco, wherever found in a bale iiiid in whatever amount, is dutiable at .$1.85 i)er i)()und, under i)aragrai)h 213. Duty on Filler Tohacco. — Where a bale contains over 15 per cent of wrapper the entire contents of the bale become dutiable at $1.85 per pound. Where there is less than 15 per cent of wrapper the filler is dutiable at 35 cents per pound and the wrapper at $1.85 per pound. Rothschild v. U. S. (21 Sup. Ct. Rep-, 197, affirming 87 Fed. Rep., 798. and overruling In re Rothschild, G. A. 4047) followed.— T. D. 22784 (G. A. 4861). Tobacco imported and described in invoice as " filler," but found to be " wrap- per," and exported in order to avoid payment of higher duty, and afterwards reimported, must be identified by a record of bale numbers, etc. — Government has no right to prohibit reexportation of tobacco erroneously described in in- voice, and such erroneous description not a frauilulent evasion of paragraph oi4._Dept. Order (T. D. 18861). SCHEDULE F TOBACCO AND MANUFACTUKES OF. 351 It is the meaning of this act to subject to different rates of duty the leaves of tobacco suitable for cigar wrappers and those not suitable when mixed in the same commercial bale or package. It is the meaning of this act to subject to the duty of $1.85 per pound the leaves of tobacco suitable for cigar wrap- pers intermingled in the bales or packages of tobacco (unstemmed) of the description which, in their entirety at the date of the enactment, were com- mercially known in this country as " filler tobacco " and bought and sold by that name, notwithstanding such leaves constitute less than 15 per cent. This case was decided on a certificate of division from the Circuit Court of Ap- peals.— Rothschild r. U. S., 179 U. S., 463. Weight on Withdrawal. Under section 33, tariff act of 1897, warehoused merchandise dutiable by weight should be assessed according to its weight at the time of entry and not of withdrawal from warehouse. Goods Withdrawn From Wakehouse. — Section 20, customs administrative act of 1890, as amended by the act of December 15, 1902 (T. D. 24109), wherein it is provided as to merchandise withdrawn from bonded warehouse that " the same rate of dutj^ shall be imposed thereon as may be imposed by law upon like articles imported at the time of withdrawal," refers to rate of duty rather than to the weight of the merchandise. Construction of Proviso. — Section 33, tariff act of 1897, relating to " mer- chandise previously imported for which no entry has been made " or " pre- viously entered without payment of duty," contains a proviso that the duties on warehoused goods dutiable by weight shall be based upon weight of the goods at the time of entry. Held that the proviso is not restricted to the matter immediately preceding it, relating to goods imported prior to the passage of the act, but was intended to be general and includes as well merchandise im- ported after the passage of the act. Customs Practice. — In enacting section 33, tariff act of 1897, containing a proviso substantially like the proviso in the corresponding section (50) of the tariff act of 1890, Congress intended the former proviso to have the same gen- eral scope as the latter, as construed by the Attorney General and applied by the administrative officers of the Government up to the time of the enactment of the law of 1897. Moisture Absorbed in Transit. — Moisture absorbed by tobacco on an ocean voyage can not be said to be an impurity within the meaning of the decision of the Supreme Court in Seeberger v. Wright & Lawther Co. (157 U. S., 183), relating to impurities in flaxseetl. Same — Dutiability. — Moisture absorbed by tobacco on an ocean voyage can not be considered as an independent nontaxable substance, though its amount can be estimated. The statutes contemplate and apply to merchandise which may be changed in weight.— U. S. r. Falk (U. S.), T. D. 27832; T. D. 27036 (C. C. A.) reversed, T. D. 25976 (C. C.) and Ab. 1616 (T. D. 25337) affirmed. DECISIONS UNDER THE ACT OF 1890. Sumatra Tobacco. — On a question whether unstemmed Sumatra tobacco was suitable for cigar wrappers and therefore dutiable at $2 per pound, there was an irreconcilable conflict between the witnesses for the importer and those for the Government, the former claiming that the tobacco was too brittle for wrappers ; but it appeared that a large part of the tobacco had already been sold for wrappers a $2.65 per pound, while its value for fillers could not exceed $1 or $1.25 per pound, and that it had been made into cigars, and sold to the trade. Pending the cause, cigars were made from samples and were apparently 352 DIGEST OF CUSTOMS DECISIONS. of good quality, nml li.nl not (Icterioratril by dryliii; duiinu' the course of five months. Held, lli;il tlu- tobacco was dutiable at $2 per pound. — In re I'helps (C. C), 53 Fed. Hop., li.'lS. W!'ai»por Tobacco. — If a bale of tobacco contaun^d any portion suitable for ci^'ar wrappers the whole bale was dutiable as " suitable for cigar wrappers " ami the court has no discretion to determine whether there was an appreciable percentage of such tobacco in the bale. — Stachelberg v. U. S. (C. C), 72 Fed. Rep., 50. DECISIONS UNDKK THE ACT OF 1883. Bale is the T'nit for Duty. — In determining the classification of leaf tobacco the unit to which the percentage test is to be applied is the commercial bale. The burden is not upon the Government to show that the collector's classifica- tion is correct, but the presumption is in favor of its correctness and the burd(>n is upon the importer to show that it is not correct ; and this burden is not sus- tained by the fact that the collector's examination was only of 10 hands of tobacco, drawn from representative bales, nor by showing that a method was pursued which was wholly inadequate to ascertain what percentage in any bale consisted of a higher grade, and that the method was erroneous because it sought to detei-mine the percentage, not by aggregating the leaves in the whole number of hands examined, but aggregating the luinds contaiuiug the higher grades. 59 Fed. Rep., 765, reversed. — U. S. v. Rosenwald (C. C. A.), 67 Fed. Rep., 323. Leaf Tobacco. — The provision imposing a duty upon leaf tobacco evidently requires tliat 85 per cent of half leaves are to be of the requisite size and neces- sary fineness of texture for wrappers, or, in other words, that each of the 85 half leaves out of 100 half leaves must contain a portion sufliciently fine in texture of the requisite size to make at least one wrapper. The further provision "of which more than 100 leaves are required to weigh a pound," refers to whole leaves In their natural state. — Erhardt v. Schroeder, 155 U. S., 124. Tobacco was imported in bales each of which contained a quantity of leaf tobacco answering the description in the statute of tliat answering 85 cents per pound, except that it formed only about 83 per cent of the contents of the bale. The rest of the bale consisting of inferior leaf tobacco called " fillers " which was separated from the 75-cent tobacco by strips of cloth or paper, making the one kind readily separable from the other on the opening of the bale. More than 85 per cent of the 75-cent tobacco answered the description of tobacco dutiable at that rate. Held, that the whole of the 75-cent tobacco was dutiable at that rate and the contents of the Ivale as a whole were not dutiable at 35 cents per pound. The unit upon which the 85 per cent was to be calculated was not the entire bale. The case of Merritt v. Welsh (104 U. S., 694) distinguished.— Falk V. Robertson, 137 U. S., 225. 182. The term "wrapper tobacco" as used in this section menus that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size for cigar wrappers, and the term " filler tobacco " means all other leaf tobacco. Collectors of customs shall not permit entry to be made, exceiit uud(>r regulations to be prescribed by the Sec- retary of the Treasury, of any leaf tobacco, unless the invoices of the 1913 same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for cla.ssi- fication of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in (>very invoice, shall l)e examined by the appraiser or person authorizetl by law to make such exmaination, and at least ten hands shall be examined in each examined bale, box, or package. 1909 1897 SCHEDULE F TOBACCO AND MANUFACTURES OF. 353 221. The term " wrapper tobacco " as used in this section means that quality of leaf tobacco which is suitable for cigar wrappers, and the term " tiller tobacco " means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be pre- scribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or tiller, its origin and quality. In the exami- nation for classification of any imported leaf tobacco at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. 214. The term " wrapper tobacco " as used in this Act means that quality of leaf tobacco which is suitable for cigar wrappers, and the term " filler tobacco " means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wraper or filler, its origin and quality. In the examination for classi- fication of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. 185. * * * ProrffZfrf, That the term "wrapper tobacco," whenever used in this Act, shall be taken to mean that quality of leaf tobacco known commercially as wrapper tobacco: Provided further. That the term "filler tobacco," whenever used in this Act, shall be taken to mean all leaf tobacco unmanufactured, not commercially known as wrapper tobacco : * * * Provided further, That collectors shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco imported in any bale, box, package, or in bulk, unless the invoices covering the same shall specify in detail the 1894 character of the leaf tobacco in such bale, box, package, or in bulk, whether wrapper or filler tobacco, Quebrado or self-working bales, as the case may be : And provided further. That in the examination for classification of any invoice of imported leaf tobacco at least one bale if less than ten bales, and one bale in every ten bales and more, if deemed necessary by the appraising officer, shall be examined by the appraiser or person authorized by law to make such examination, and for the pur- pose of fixing the classification and amount of duty chargeable on such invoice of leaf tobacco the examination of ten hands out of each exam- ined bale thereof shall be taken to be a legal examination. 1890 (No corresponding provision.) 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1913. Invoices of Tobacco must describe kind, quality, and country of ori::in, and state the actual cost or market value of each bale, and whether filler, wrapper, or mixed.— Dept. Order (T. D. 36476). Evidence — Presumption in Favor of Collector. — The evidence in this case being in such hopeless conflict that the court is unable to decide any question of law or fact presented, nothing is possible under the rule that the burden is on the appellant to establish the material allegations of his protest by a con- \ incing preponderance of the evidence, except to affirm the decision of the Board of General Appraisers sustaining the decision of the collector. — St. Elmo Cigar Co. V. U. S. (Ct. Cust. Appls.), T. D. 36462; Ab. 37363 affirmed. 183. All other tobacco, manufactured or unmanufactured, not spe- 1913 cially provided for in this section, 55 cents i^er pound ; scrap tobacco, 35 cents per pound. 60690°— 18— VOL 1 23 354 DIGEST OF CUSTOMS DECISIONS. 222. AH other tobacco, manufactured or unmanufactured, not specially proviiled fur iu this section, and scrap tobacco, 5;1 cents per pound. -gg„ 215. All other tobacco, manufactured or unmanufactured, not specially provideil for iu this Act, 55 cents per pound. 18fi. Tobacco, manufactured or unmanufactured, of all descriptions, not specially enumerated or provided for in tliis Act, 40 cents per pound. 1909 1894 1890 ^'*'*' Tobacco, manufactured, of all descriptions, not specially enumer- ated or provided for in this Act, 40 cents per pound. 249. Tobacco, manufactured, of all descriptions, * * * not specially I enumerated or provided for in this Act, 40 cents per pound. 251. Tobacco, unmanufactured, not specially enumerated or provided Jot in this Act, 30 per <'entum ad valorem. 1883 DECISIONS UNDER THE ACT OF 1897. Scrap Tobacco. Reenactment. — A reenactment of a provision of law is an adoption by Con- gress of the construction put upon that law. Waste. — Waste is remnants and by-products of small value that have not the quality or utility either of the finished product of the raw material. Small pieces broken from tobacco leaves in the process of manufacturinj; and handling tobacco, which retain the name and quality of tobacco and are used for making cigarettes and stogies, are dutiable as " tobacco unmanufactured," under paragraph 215, rather than as " waste," under paragraph 463. — Latimer V. U. S. (U. S.), T. D. 32299; T. D. 30011 (D. C.) and Ab. 21409 (T. D. 29834) affirmed. Commercial Designation. — Tobacco consisting of small pieces which have fallen from leaf tobacco during the process of manufacture, and known in the trade as scrap tobacco, is dutiable under paragraph 215 as tobacco unmanu- factured, not specially enumerated or providetl for. — T. D. 29027 (G. A. 6763). DECISIONS UNDER THE ACT OF 1890. Leaf Tobacco Scrap. — The portions of leaf tobacco which break off in handling the tobacco before it is stemmed, or in the process of sliipping, and are swept up, and are and can be used only for cigarettes and the fillers of the cheaper grades of cigars, and are not covered by any paragrai)li may fairly be classified under the provision for all other leaf tobacco, unmanufactured. — Schroeder v. U. S., 93 Fed. Rep., 448. DECISIONS UNDER THE ACT OF 1SS3. Cigar-Shaped Tobacco. — A cigar-shaped bundle of tobacco of an extremely large size was classified as manufactured tobacco. It was in evidence that it was used as an ornament in the windows of cigar dealers, but that it could be smoked as a cigar. Held, that the fact of its capability of being smoked docs not altogether determine its character, and, if the principal utility of the article is for some other purpose, the article is to be classed as a manufacure of tobacco ; if for the ordinary purposes of a cigar, as such. — D'Estrinoz v. Gerker (C .C), 43 Fed. Rep., 285. Tobacco Scrap, consisting of clippings from the ends of cigars and pieces broken from the tobacco of which cigars are manufactured in the process of such manufacture, the said clippings not bcMnu: fil f<>v .-my use in tlio condition in which the same are imported and their only use being to be manufactured into SCHEDULE F TOBACCO AND MANUFACTURES OF. 355 cigarettes and smoking tobacco are unmanufactured tobacco. — Seeberger v. Castro, 153 U. S., 32. 184. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1913 damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 223. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1909 damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 216. Snuff and snuff flour, manufactured of tobacco, groiind dry, or 1897 damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 187. Snuff and snulf flour, manufactui-ed of tobacco, ground dry, or 1894 damp, and pickled, scented, or otherwise, of all descriptions, 50 cents per pound. 245. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1890 damp, and pickled, scented, or otherwise, of all descriptions, 50 cents per pound. 250. Snuff" and snuff flour, manufactured of tobacco, ground dry, or 1883 damp, and pickled, scented, or otherwise, of all descriptions, 50 cents per pound. 185. Cigars, cigarettes, cheroots of all kinds, $4. .50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrap- pers, shall be subject to the same duties as are herein imposed upon cigars. 224. Cigars, cigarettes, cheroots of all kinds, $4..50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrap- pers, shall be subject to the same duties as are herein imposed upon cigars. 217. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrap- pers, shall be subject to the same duties as are herein Imposed upon cigars. 1913 1909 1897 1894 1890 1883 188. Cigars, cigarettes, and cheroots of all kinds, $4 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrap- pers, shall be subject to the same duties as are herein imposed upon cigars. 246. Cigars, cigarettes, and cheroots of all kinds, $4..50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrajipers, shall be subject to the same duties as are herein imposed upon cigars. 245. Cigars, cigarettes, and cheroots of all kind.^. .$2..50 per pound and 25 per centum ad vahu-em ; liut paper cigars and cigarettes, including wrap- pers, shall be subject to the same duties as are herein imposed upon cigars. [Section 2804 R. S., as amended by the tariff Act of Aug. 27, 1894.] Sec. 2G. That section twenty-eight hundred and four of the Revised Statutes be amended so as to read : " Sec. 2804. No cigars shall l)e imported unless tlie same are packed in boxes of not more than five hundred cigars in each box ; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not lie removed therefrom until the same shall have been inspected and a stamp aflixed to each box indicating such inspection, and also a serial number to be recorded in the custom house. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps and to make all neces- sary regulations for carrying the above provisions of law into effect." 356 DIGEST OF CUSTOMS DECISIONS. DECTSTOXS rXI>i:Tl TIIF, ACT OF 1013. Woiftht of Cigarettos. — It is apparent fi'om this parairrapli that it is not alone the tobacco, Imi the wrapper of whatever material made, particularly wlien made of paper, that is dutialilo lioth at tlie specific rate of $4.50 per pound and 25 per cent ad valorem. The paper, or whatever material with which the cigarette is wrapped, forms for duty purposes a part of the weight as well as a part of tlie value of the cigarettes. — Ab. 37965. DECISIONS UNDER THE ACT OF 1897. Cigars in Packages of Less than 3,000. — Duties do not accrue on goods specifically aiid absolutely prohibited. Cigars imported in quantities of less than 3,(H)() in a single package may be released by th*' Secrelai'y of the Treas- ury on tei'ms after proper pi'oceedings have been instituted and before for- feiture has been adjudged. Duties, as such, do not accrue on smuggled or unentered goods ; collections in such cases to be ti'eated as " fines." Smuggled or unentered goods seized should be api)raised in accoi'dance with section 3074, Revised Statutes. Practice with regard to goods seized subsequent to entry is not changed.— Dept. Order (T. D. 24254). Sample Cigars Distributed at Pan-American Exposition. — Cigars gratui- tously distri])uted in large quantities to the jury of awards at the Pan Ameri- can Exposition were properly assessed for duty under the provisions (par. 217). ]\Ierchandise on exhibition at the exposition must be considered to have been constructively in bonded warehouse, and on withdrawal becomes subject to duty.— T. D. 23485 (G. A. 5066). DECISIONS UNDER THE ACT OP 1890. Stamp Tax on Cigars. — The stamp tax on cigars imposed by Cuba should be included in dutiable value in the absence of satisfactory evidence that the market value is unaffected by the tax.— T. D. 10403 (G. A. 94). DECISIONS UNDER SECTION 2804, REVISED STATUTES. Cigars in Transit Not Snbjoct to Limitations of Section 2804, Revised Statutes. — In view of tli(> iiriiicipk' ciuinci.alcd in T. 1). 2174, cigars in transit do not f:Ul under the prohibition of section 2804, Revised Statutes. — Dept. Order (T. D. 7342). Mail Importations. — Cigars can not be imported through the mails under postal ccnivention.- Dept. Order (T. D. 9216). Packing of Cigars. — Cigars contained in 55 boxes of 100 each, tied together by a piece of strong twine, should not be admitted to entry. The object of this statute was to secure the importation of cigars in sucJi manner as to prevent concealment of any jiortion of the cigars, or the removal of :iny part without the full knowledge of the customs otilcers, and the payment of the duties thereon.— Dept. Order (T, D, 3141). 1897 SCHEDULE G— AGRICULTUEAL PRODUCTS AND PRO- VISIONS. 1913 186. Horses and mules, 10 per centum ad valorem. j^QQg 227. Horses and mules, valued at $150 or less per head, $30 per head ; if valued at over $150, 25 per centum ad valorem. 220. Horses and nmles, valued at $150 or less per head, ,$30 per head ; if valued at over $150, 25 per centum ad valorem. 1894 (Not enumerated.) 1890 "'^^' ^^^^^^ ^^t^ mules, $30 per head : Provided, That horses valued at $150 and over shall pay a duty of 30 per centum ad valorem. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Animals Imported for Work. — Horses taken into Alaska from Canada for temporary work held to have been properly assessed for duty under para- graph 227.— Ab. 29612 (T. D. 32780). DECISIONS UNDER THE ACT OF 1897. Mare and Dependent Colt. — A mare and suckling colt were imported to- gether in regular course of trade. Held, that each is separately dutiable under paragraph 220 providing for " horses and mules," and tlie colt is not entitled to free entry because dependent upon its mother for sustenance. G. A. 5642 (T. D. 25196) distinguished.— T. D. 29983 (G. A. 6930). Pony — Horse. — A pony is dutiable as a " horse " under paragraph 220. — T. D. 28034 (G. A. 6565). Wild Pony. — A wild pony from Sable Island, Nova Scotia, classified under the provision for " horses " in paragraph 220, was claimed to be dutiable inider paragraph 222, relating to live animals not specially provided for. Protest overruled.— Ab. 20635 (T. D. 29559). -q.« 187. All live animals not specially provided for in this section, 10 per centum ad valorem. ---_ 229. All other live animals not specially provided for in this section, 20 per centum ad valorem. -„qy 222. All other live animals not specially provided for in this Act, 20 per centum ad valorem. 1894 ^^^' ^'^ ^'^^ animals not specially provided for in this Act, 20 per centum ad valorem. 1890 ~'^^' ^^ other live animals not specially provided for in this Act, 20 per centum ad valorem. 1883 252. Animals, live, 20 per centum ad valorem. 857 358 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1909. Term "Animals." — Words to which Congress has given a special meaning in a tariff art will be presumed to retain that signification in a subsequent tariff act relating to the same subject matter, no contrary intention appearing. Rciclie V. Sniythe (13 Wall., 162), infra. In the tariff act of 1909 we tind nothing showing that Congress intended to lise the expression " live animals " in any other sen.se than that in wliicli it was ust'd in the tariff acts of 18G1 and 1SG6. Congress must be presumed to have had knowledge of the decision in the Keiclie case and that the tariff pro- vision for a duty on " other live animals " bail been interpreted to mean such animals as were quadrupeds. Nevertheless, in every tariff act from the date of that decision down to and including the tariff act of 1909 Congress continued to impose a duty on live animals and indicated in no way any intention to change the signification put upon the designation " live animals " by the Su- preme Court.— De Jonghe et al. v. U. S. (Ct. Cust. Appls.), T. D. 34189; (G. A. Ab. 32075) T. D. 33348 and (G. A. Ab. 32338) T. D. 33409 reversed. DECISIONS UNDER THE ACT OF 1897. Snails. — Live snails in baskets, which were classified as live animals under paragraj)h 222, were claimed to be free of duty imder paragrajth G.IO. relating to shrimps and other shellfish, or under section 6 relating to unenumerated unmanufactm-ed articles. Protests overruled. Note T. D. 34189, C. C. A. — Ab. 23285 (T. D. 30015). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Meaning of "Animals, Living."— The act of March 2, 1801 (12 Stat., 193, 198, sec. 23), placed on the free list "animals, living, of all kinds; birds, sing- ing and other, and land and water fowls." This being in force, the act of May 16, 1866 (14 Stat., 48), imposed a duty on "all horses, mules, cattle, sheep, hogs, and other live animals." Held, that birds were not included in the term "other live animals." The second statute must be read in the light of the first.— Reiche r. Smythe, 13 Wall., 162. 1913 188. Barley, 15 cents per bushel of forty-eight pounds. 1909 230. Barley, 30 cents per bushel of forty-eight pounds. 1897 223. Barlej-, 30 cents per bushel of forty-eight pounds. 1894 191. Barley, * * * 30 per centum ad valorem ; * * *, 1890 252. Barley, 30 cents per bushel of forty-eight pounds. 1883 260. * * * barley, 10 cents per bushel. DECISIONS UNDER THE ACT OF 1913. Barley Screenings. — Merchandise invoiced as barley screenings, classified as barley under paragraph 188, was claimed dutiable as a nonenumerated un- manufactured article (par. 385). Protest overruled. Note Schade v. U. S. (5 Ct. Cust. Appls., 465; T. D. 35002).— Ab. 38244. Barley, Scorched and Smoked. — Barley, scorched and smoked, classified luider i)aragraph 188. is claimed dutiable as nonemun(>rated article under para- graph 385. Protests unsupported; overruled. Schade r. 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. SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 359 DECISIONS UNDER THE ACT OP 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. 1909 231. Barley malt, 45 cents per bushel of thirty-four pounds. 1897 224. Barley malt, 45 cents per bushel of thirty-four pounds. 1894 191. * * * barley malt, 40 per centum ad valorem. 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 190. Barley, pearled, patent, or hulled, 1 cent per pound. 1909 232. Barley, pearled, patent, or hulled, 2 cents per pound. 1897 225. Barley, pearled, patent, or hulled, 2 cents per pound. i«QA ^^^- Barley, * * * pearled, patent, or hulled, 30 per centum ad ^^^^ valorem; * * *. 1890 254. Barley, pearled, patent, or hulled, 2 cents per pound. 1883 2G1. Barley, pearled, patent, or hulled, one-half cent per pound. 1913 191. Macaroni, vermicelli, and all similar preparations, 1 cent per pound. lana 237. Macaroui, vermicelli, and all similar preparations, 1^ cents per ^^"^ pound. 229. Macaroni, vermicelli, and all similar preparations, 1^ cents per pound. 1897 1894 192. Macaroni, vermicelli, and all similar preparations, 20 per centum ad valorem. 10QA 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. f 238. Oats, 15 cents per bushel. 1909 ] 239. Oatmeal and rolled oats, 1 cent per pound ; oat hulls, 10 cents per [ hundred pounds. 1230. Oats, 15 cents per bushel. 231. Oatmeal and rolled oats, 1 cent per pound ; oat hulls, 10 cents per hundred pounds. 360 mOKST OF CUSTOMS DECISIONS. 1R<}4 ^'^^*- * * * oats, * * * 20 per Lvntuui ml valorem, and oatmeal, 15 per centum ad valorem. ^^^" I 2G0. Oatmeal, 1 cent per pound. ^j,Q„ f 264. Oats, 10 cents per bushel. \ 2G6. Oatmeal, one-half cent per pound. DECISIONS UNDER THE ACT OF 1913. Oats, Scorched and Smoked. — Oats, scorched and smoked, classified under paragraph 192, are claimed dutiable as nonenumerated articles under para- graph 385. Protests unsupported ; overruled. Schade v. U. S. (5 Ct. Cust. Appls., 4G5; 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 imder para- graph 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 au unenumerated manufactured article under paragraph 480, was held duti- able as oat hulls (par. 239). U. S. v. McGettrick (139 Fed. Rep., 304; T. D. 20596).— Ab. 26479 (T. D. 31851). Oat Screenings. — They consist of sonie oats, some oat chaff or hulls, and various other foreign seeds. Oat hulls are a distinct and separate commodity, well known in the conuuer- cial world, and consist of hulls and particles of the kernel produced as a by- product 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 oat- meal, 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. 1). 26596; (G. A. 5656), T. D. 2.5235 and Ab. 1449 (T. D. 25312) reversed. Oat By-Proflucts. — 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 (unenumeraled articles). Protest overruled.— Ab. 22.590 (T. D. 30294). DECISIONS UNDER THE ACT OF 1894. Oat CliafT 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. 3107). 1913 1909 1897 SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 361 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). 193. Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of the outer hull and still haviug the inner cuticle on, five-eighths of 1 cent per pound ; rice flour, and rice meal, anil 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, li cents per pound ; rice flour, and rice meal, and rice broken which will pass through a num- ber twelve wire sieve of a kind prescribed by the Secretary of the Treas- ury, 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, 1\ 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, lA 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, one- fourth 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. 1270. Rice, cleaned, 2i cents per pound ; uncleaned. lA cents per pound. 271. Paddy, IJ cents per pound. 272. Rice flour and rice meal, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. 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 condi- tion, 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 insuflScient samples be- fore 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 & Malt- ing 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. 362 DIGEST OF CUSTOMS DECISIONS. In construing the provision in paragraph 232 for " rice broken wliich will pass throujih a sieve known commercially as number twelve wire sieve," Held that, there being several dilTerent 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 favor- able 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 witiiiii the above provision. — Wakem v. U. S. (C. C), T. D. 27395; (G. A. 5350) T. D. 24492 reversed. Rice Flour. — Ground rice in the form of a flour, known as rice flour, is dutiable at one-fourth of 1 cent per pound, imder the provision for " rice flour " in paragraph 232, and not, even if suitable for such use, at li cents per pound under paragraph 285 as a preparation " fit for use as starch." Chew King 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 para- graph 232.— T. D. 21082 (G. A. 4429). DECISIONS UNDER THE ACT OF 1894. Brown Rice. — The article known as "brown .lapan rice," with the outer hull of " padtly " 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 commer- cially known prior to this act as uncleaned rice, is not entitled to be classi- fied as such, but is dutiable as cleaned rice. Sustaining T. D. 16957 (G. A. 3385).— Talmage r. U. S. (C. C. A.), SO 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 uniler 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. 1007).— T. D. 13231 (G. A. 1652). DECISIONS UNDER THE ACT OF 1883. Rice, Ground. — Where an importer has caused rice to be ground before ship- ment 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 non- dutiable charge. — Bullock v. Magoue, 39 Fed. Rep., 191. SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 363 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, 18G5, October 15, 1866, and December 3, 1874 (T. D. 2026).— Dept. Order (T. D. 3137). 194. Biscuits, bread, wafers, cakes, and other baked articles, and iqio puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component ma- terial 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. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Biscuits Containing Fruit or Confectionery. — The merchandise in question consists of small square and round baked articles made of two layers of sweet- ened 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 bis- cuits 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 ap- praiser'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 ref- erence to " cakes and other baked articles, and puddings." Tliese 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 ap- pealed.— T. D. 34627 (G. A. 7584). Sweetened Biscuit — Xegligible Quantity of Fruit. — We estimate from the evidence and an inspection of the sample that about 2^ per cent of the whole 364 DIGEST OF CUSTOMS DECISIONS. couimodity contains fruit. Just wliy the currants are put into this small per- centage of cakes is not easily determined, as they do not appear to add any- thing to the (It'sirahiliiy or to the taste of the oonuuodity. It is possible that duty should be assessed upon the 2J per cent, but we are inclined to hold, and do hold, that this quantity is so small it should be neglected in ascertaining the amount of duty in this case. — Ab. .'J7S45. These biscuits, surfaced with icinj?, " contain " the icinjr, and this icing con- stitutes confectionery. It is not necessary that it should l)e made up into forms before it can be so classed. They are dutiable under paragraph 194. — U. S. V. Meadows & Co. (Ct. Cust. Appls.), T. D. 35177; (G. A. 7584) T. D. 34G27 reversed. DECISIONS UNDEK THE ACT OF 1909. Plum Pudding. — It is clear to our mind that this connnodity would be dutiable under the second clause of paragraph 244 were it a baked article. It seems, however, that it is, when treated by any cooking process, steamed or boiled. Its component m:iterials would clearly place it under paragraph 244 with " articles, by whatever name known, composed in whole or in part of eggs, or any kind of flour or meal, or other material, when sweetened with sugar, honey, molasses, or other material, or combined with chocolate, nuts, fruit, or confectionery of any kind, or both so sweetened and combined, without regard to the component material of chief value." We think this pudding should be assessed (by rea.son of the similitude, par. 481) under paragraph 244 at the appropriate rate according to its value, because we find it is similar, both in component materials and in use, to the articles enumerated under para- graph 244.— Ab. 25126 (T. D. 31429). DECISIONS UNDER THE ACT OF 1897. Marchpane or Marzipan. — The edible article known variously as "march- pane," "marzipan," or " niarcipan," which consists of a composition of Hour, sugar, almonds, etc., made in fancy forms, as cakes, berries, etc., is not a comfit or sweetmeat, but confectionery, and dutiable as such under paragraph 212.— T. D. 23115 (G. A. 4944). Panfortc. — The importer contended that the merchandise was dutiable as an unenumeraled manufactured article under section 6. Protest sustained. According to the evidence it is in the shape of round flat cakes composed of wheat flour, almonds, pieces of citron, and egg albumen, the upper surface being sprinkled with sugar. A somewhat similar commodity, known as marchpane or marzipan, was passed upon by the board in G. A. 4944 (T. D. 23115), and was held to be con- fectionery ; but in that case the evidence showed there was a large percentage of sugar.— Ab. 17828 (T. D. 28653). Chocolate Pastry. — Goods classified as confectionery under paragraph 212. were claimed to be dutiable under section 6 (unenumerated manufactured articles). The merchandise in question is a tart or cake consisting of thick layers of chocolate with alternate layers of pastry. An analysis of the inqiorters' sam- ple shows sweet chocolate to constitute considerably more than 50 per cent of the article. Sweet chocolate is therefore the component of chief value. This fact would, in accordance with the above-quoted provision of section 7, require classification of the merchatidise under paragraph 281, relating to "chocolate, prepared or manufactured."— Ab. 2055S (T. D. 29516). SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 365 Fancy Wafers. — Certain bakery products, in tlie form of biscuits, thin wafers, and fancy forms (sucli as almonds, acorns, etc.), composed of pastry, together with, in most instances, a sweetened filling, held to be dutiable under section 6 as nonenuraerated manufactured articles, at 20 per cent ad valorem, rather than under the provision for " sugar candy and all confectionery," in paragraph 212.— T. D. 28172 (G. A. 6591). Wafers or biscuits containing a large proportion of sweetening and a small proportion of pastry, Held not to be dutiable as " confectionery " under para- graph 212, either directly or by similitude, but to be dutiable as unenumerated manufactured articles under section 6. — U. S. v. Meadows (C. C. A.), T. D. 28004; T. D. 27448 (O. C.) and (G. A. 5830) T. D. 25731 affirmed. 1913 195. Butter and butter substitutes, 2i cents per pound. 1909 245. Butter and substitutes therefor, 6 cents per pound. 1897 236. Butter, and substitutes therefor, 6 cents per pound. 1894 194. Butter, and substitutes therefor, 4 cents per pound. 1890 266. Butter, and substitutes therefor, 6 cents per pound. 1883 257. Butter, and substitutes therefor, 4 cents per pound. DECISIONS UNDER THE ACT OF 1897. Ghee is dutiable under paragraph 236, relating to " butter, and substitutes therefor."— Sahadi v. U. S. (C. C. A.), T. D. 28546; T. D. 27770 (C. C.) and (G. A. 6307) T. D. 27180 affirmed. 1913 196. Cheese and substitutes therefor, 20 per centum ad valorem. 1909 246. Cheese, and substitutes therefor, 6 cents per pound. 1897 237. Cheese, and substitutes therefor, 6 cents per pound. 1894 195. Cheese, 4 cents per pound. 1890 267. Cheese, 6 cents per pound. 1883 256. Cheese, 4 cents per pound. 1913 197. Beans, and lentils, not specially provided for, 25 cents per bushel of sixty pounds. 1909 249. Beans, 45 cents per bushel of sixty pounds. 1897 240. Beans, 45 cents per bushel of sixty pounds. 1894 197. Beans, 20 per centum ad valorem. 1890 270. Beans, 40 cents per bushel of sixty pounds. 1883 (Not enuroeratecl.) DECISIONS UNDER THE ACT OF 1913. Dry Beans in Tins. — Ordinary dry, white beans, put up in cylindrical tin cans, not hermetically sealed, of a capacity of 4 to 6 gallons, and containing from 20 to 30 pounds of beans, are not dutiable under paragraph 199 as " beans prepared or preserved, or contained in tins, jars, bottles, or similar packages," but under paragraph 197 as " beans, not specially provided for, 25 cents per bushel of 60 pounds." Tins of a capacity of 4 to 6 gallons are not ejusdem generis with " tins, jars, bottles, or similar packages" mentioned in paragraph 199. — T. D. 36034 (G. A. 7836). 366 DIGEST OF CUSTOMS DECISIONS. DECISIONS TENDER THE ACT OF 1909. "Aziiki." — Protests overruled as to " azuki " classified as beans under para- graph 249 and claimed dutiable as pease (par. 2G2). — Ab. 34470. " Daizu." — The board has heretofore held that the soy bean should be classi- fied as a bean. See Ab. 3042G (T. D. 32926). This view is al.so upheld by the leport from the Department of Agriculture, which states that botanically the department would lidld this commodity is a bean rather than a pea. — Ab. 34469 (T. D. 34069). DECISIONS UNDER THE ACT OF 1897. Seed Beans. — As paragraph 240 provides for "beans" without limitation as to kind we are of the opinion that said paragraph furnishes a more definite and specific classification for the goods in question than the general provision in paragraph 254 for " seeds not specially provided for." Note G. A. .'594 (T. D. 11235).— Ab. 21608 (T. D. 29922). DECISIONS UNDER THE ACT OF 1894. String Beans are dutiable as beans and not as vegetables. — T. D. 18523 (G. A. 3979). DECISIONS UNDER THE ACT OF 1890. Lentils. — The goods here subject of protest are vegetables in their natural state, well known in commerce as lentils. They are not commercially known as peas, nor as beans.— T. D. 15115 (G. A. 2641). DECISIONS UNDER THE ACT OF 1883. Lentils and Beans. — Lentils and white medium beans In a dry state, both mature and ordinarily used for food, though sometimes boM for seed, are dutiable as vegetables. — Sonn v. Magone, 159 U. S., 417. 1913 198. Beets of all kinds, 5 per centum ad valorem. 1909 2.'')0. Beets, 25 per centum ad valorem ; sugar beets, 10 per centum ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Beets in Tins. — Beets, whole or sliced, in hermetically sealed tins, dutiable as vegetables, cut, sliced, or prepared at 25 per cent ad valorem. Note T. D. 30775.— Dept. Order (T. D. 35259). DECISIONS UNDER THE ACT OF 1897. Beets Sliced and Dried dutiable at 40 per cent ad valorem under paragraph 241 as prepared vegetables.— T. D. 20172 (G. A. 4290), 1894 1890 SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS, 367 Sliced Beets kiln dried are dutiable as prepared vegetables and not under paragraph 257 as vegetables in their natural state, nor free under paragraph 617 as vegetable substances crude.— Petry v. U. S., 99 Fed. Rep., 261. Sugar Beets, used in the manufacture of beet sugar, and which, though not fit for culinary purposes, are suitable for feeding stock, held to be dutiable as vegetables in their natural state, under paragraph 257, and not as nonenu- merated unmanufactured articles under section 6. — T. D. 27362 (G. A. 6372). 199. Beans, peas, prepared or preserved, or contained in tins, jars, bottles, or similar packages, including the weight of immediate coverings, 1 cent per pound; mushrooms and truffles, including the weight of imme- diate coverings, 2i cents per pound. 251. Beans, pease, mushrooms, and truffles, prepared or preserved or contained in tins, jars, bottles, or similar packages, 2i cents per pound, 1909 including the weight of immediate coverings ; mushrooms, cut, sliced, or dried, in undivided packages containing not less than five pounds, 2^ cents per pound. 241. Beans, pease, and mushrooms, prepared or preserved, in tins, jars, 1897 bottles, or similar packages, 2i cents per pound, including the weight of all tins, jars, and other immediate coverings ; * * *. 198. Beans, pease, mushrooms, - * * prepared or preserved, in tins, jars, bottles, or otherwise, 30 per centum ad valorem. 271. Beans, pease, and mushrooms, prepared or preserved, in tins, jars, bottles, or otherwise, 40 per centum ad valorem. 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1913. Immediate Coverings. — Mushrooms packed in barrel.s, bales, or cases, classi- fied under paragraph 199, were claimed dutiable according to the net weight of the mushrooms, and that the barrels and bales are not " immediate cover- ings." In the case of the mushrooms in barrels and cases, it appears that only one covering was used, which it was held must be considered " immediate cov- erings."— Ab. 37395. Mushrooms packed in paper-lined wooden cases, classified under paragraph 199, were claimed dutiable on their net weight plus the weight of immediate coverings. It was held that duty should be collected upon the weight of the paper but not on the outside packing cases, which were made of rough boards. Ab. 35593 (T. D. 34459) cited.— Ab. 37133 (T. D. 35027). DECISIONS UNDER THE ACT OF 1909. Beans, Peas, and Mushrooms in Tins. — Beans, peas, and mushrooms im- ported in hermetically sealed tins were assessed under paragraph 251. It is claimed that an allowance should have been made for the liquid or water used in putting up the vegetables, or that the tins are free of duty. Protest over- ruled. Affirmed (Ct. Cust. Appls.), T. D. 34250.— Ab. 33519 (T. D. 33732). Green Pod Beans, cut or sliced, packed in salt or brine, in casks or kegs, dutiable at the rate of 2J cents per pound under paragraph 251. — Dept. Order (T. D. 33210). 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 368 DIGEST OF CUSTOMS DECISIONS. the first clause of paragraph 251. — U. S. v. Yamashita (1 Ct. Cust. Appls., 341; T. D. 31435).— Chuy Clioiis Woh & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 31978; (G. A. Ab. 24666) T. D 31236 affirmed. Pea Flour. — Ground peas, classified under paragraph 251 as " peas prepared or preserved," were claimed to be dutiable as an unenumerated manufactured article (par. 480). Protests sustained. Note G. A. 5534 (T. D. 24904) and Ab. 23912 (T. D. 30901).— Ab. 2629S (T. D. 31813). Peas in Tins. — The onl.v claim necessary to consider is the one that the packages containing 2 liters, or about 2 quarts, should not be included within the provisions of paragraph 251 for the reason that they are not " similar pack- ages," notwithstanding the fact that they are in tins. Counsel for the importers stated at the hearing that they rely upon the olive-oil case, presumably U. S. v. La Manna (158 Fed. Rep., 1022; T. D. 28S65), which held that olive oil in tins of a capacity of 5 gallons was not dutiable under the provision in paragraph 40, tariff act of 1897, for olive oil " in bottles, jars, tins, or similar packages," but under the same paragraph as " olive oil, not specially provided for." We do not think this claim is well founded.— Ab. 30059 (T. D. 32858). Soya Beans, Cooked and Salted, but not enough to so change them as to prevent their identilication as soya beans, and packed in tins, jars, bottles, or similar packages, do not thereby lose their status as soya beans, and are more specifically classified on the free list, paragraph 606, as " soya beans," than under paragraph 199 as "beans, prepared or preserved, or contained in tins, jars, bottles, or similar packages." — Wm. A. Brown <& Co. v. U. S. (Ct. Cust. Appls.), T. D. 35977; (G. A. 7689) T. D. 35143 reversed. String Beans in Brine. Beans. — The board held that paragraph 251 did not apply ; that the beans provided for in that paragraph are beans when shelled, and not including the pod. In this we think it should be held that the board erred. The word " beans " appearing in the tariff act of 1897 was continued in the act of 1909, and this continuance carries the presumption that the term was there employed in the sense affixed by judicial interpretation. Beans, Preparkd. — These young, green beans, after being cut and shredded, are placed in barrels, and salt is put over them. The juices of the vegetable mixing with the salt form a brine, and this brine, by the record, acted as a preservative. The importation was of prepared beans, and they were dutiable as such. Sun Kwong On v. U. S. (1 Ct. Cust. Appls., 17; T. D. 30775).— U. S. ■V. De Boer & Dik (Ct. Cust. Appls.), T. D. 35273; (G. A. Ab. 36166) T. D. 34668 reversed. DECISIONS UNDER THE ACT OF 1897. Boans, Salted, in Wooden Boxes of 91 pounds gross, held to be prepared vegetables not specially provided for under paragraph 241, dutiable at 40 per cent ad valorem.— T. D. 214.56 (G. A. 4508). Mushrooms Sliced and Dried. — Mushrooms which have been cleaned, sliced, and dried in the sun, the slicing being done to facilitate the drying, nre not dutiable as " vegetables prepared or preserved." under paragraph 241, but as " vegetables in their natural state," under i)arngraph 257. The process of slicing mushrooms so as to facilitate their drying and of drying them in the sun does not so change the nature of the articles as to remove them from a provision for vegetables in their "natural state." — Zanmati v. U. S. (C. C. A.), T. D. 280.54; T. D. 27499 (C. C.) and (G. A. 6253) T. D. 26968 reversed. SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 369 Dried Mushrooms Preserved in Tins. — Mushrooms which have been dried in order to preserve them and have then been placed in hermetically sealed tins are dutiable under paragraph 241 as " mushrooms, prepared or preserved, in tins," rather than under paragraph 257 as " vegetables in their natural state."— Choy Chong Woh & Co. v. U. S. (C. C. A.), T. D. 28053; T. D. 27500 (C. C.) and Ab. 9606 (T. D. 26958) reversed. Prepared Mushrooms in Large Packages. — Mushrooms which have been dried, sliced, peppered, and flavored with bay leaves are not " vegetables in their natural state " within the meaning of paragraph 2.57. Such goods when packed in tin-lined cases weighing over 200 pounds are dutiable under the pro- vision for " vegetables, prepared or preserved," in paragraph 241, and not under that for mushrooms " prepared or preserved in tins, jars, bottles, or similar packages," in the same paragraph.— T. D. 26811 (G. A. 6183). Mushrooms, sliced and dried, to which have been added pepper or spice and the leaves of some plant, and which are packed in hermetically sealed tin cans, weighing, with their contents, from 5 to 10 pounds each, are dutiable under the provision in paragraph 241 for " mushrooms, prepared or preserved, in tins," and are not dutiable imder the provision for prepared vegetables in said para- graph, or under that for " vegetables in their natural state " in paragraph 257, or free as crude vegetable substances under paragraph 617. — T. D. 26748 (G. A. 6161). Dried Mushrooms. — Mushrooms dried" merely by evaporation of the sap are not dutiable under paragraph 241 as " mushrooms, prepared or preserved," but under paragraph 257 as " vegetables in their natural state, not specially provided for."— Kraut v. U. S. (C. C), T. D. 26161; (G. A. 5599) T. D. 25065 reversed. Truffles. — Truffles in tins are dutiable as mushrooms in tins, by similitude, under paragraph 241. The term " vegetables " in paragraph 241 is used in its ordinary meaning of vegetables usually served at dinner. Truffles, which are used solely as a condiment in cooking and never served separately, are not, in trade or ordinary usage, classed among the vegetables and are therefore not within said pro- vision. The Supreme Court had given the term " vegetables " a meaning that ex- cluded truffles, and a circuit court had afterwards held that truffles were " vegetables." Held that Congress in reenacting the provision for " vegetables " in paragraph 241 must be presumed to have used it in accordance with its of the word " cider " seems to be limited to the beverage made from the juice of apples. We therefore affirm the collector's classification.— Ab. 21692 (T. D. 29946). 203. Eggs frozen or otherwise prepared or preserved in tins or other packages, not specially provided for in this section, including the weight of the immediate coverings or containers, 2 cents per pound; frozen or liquid egg albumen, 1 cent per pound. 256. Eggs, not specially provided for in this section, 5 cents per dozen. 257. ♦ * * ; albumen, egg * * *, 3 cents per pound ; * * * SCHEDULE G AGRICULTUEAL PEODUCTS AND PROVISIONS, 379 1897 / ~"^^" ^^»^' '^^* specially provided for in this Act, 5 cents per dozen. \ 245. * * * ; albumen, egg * * *, 3 cents per pound ; * * * 18<)4 / 198*. Eggs, 3 cents per dozen. I 367. Albumen. (Free.) 1890 •[ ^^^' ^^S^' ^ cents per dozen. 1 477. Albumen. (Free.) loQo / 496. Albumen, in any form or condition. * * * (Free.) "'*•* I 690. Eggs. (Free.) DECISIONS UNDER THE ACT OF 1909. Frozen Eggs in Tin Cans. — Hen's eggs, having their whites and yolks mixed in exact proportion, the white and the yolk of each egg being thrown into a common receptacle, and the total contents being placed In hermetically sealed tin cans and frozen for shipment, are dutiable under paragraph 256 as eggs not specially provided for. — Sun Kwong On v. U. S. (143 Fed. Rep., 115) approved.— Horsfield v. U. S. (Ct. Cust. Appls.), T. D. 31186; T. D. 30691 affirmed. A Mixture, One-Fourth VVIiites and Three-Fourths Yolks, of Eggs. — This mixture is not dutiable as " eggs, yolk of " simply, for it contains whites of eggs, though in a different proportion from that in the natural egg. It was properly assessed by similitude as eggs, having as it does a similar quality and use with them.— Horsfield v. U. S. (Ct. Cust. Appls.), T. D. 32463; (G. A. 7274) T. D. 31880 affirmed. 1913 204. Eggs, dried, 10 cents per pound; eggs, yolk of, 10 per centum ad valorem. 1909 ~^^" ^^ss, dried, 15 cents per pound ; eggs, yolk of, 25 per centum ad valorem ; * * * 1897 / "'*'^' ^^^^' ^^*- specially provided for in this Act, 5 cents per dozen. 1 245. Eggs, yolk of, 25 per centum ad valorem. 1894 198J. Eggs, 3 cents per dozen. 1890 1 ^^^" ^»S^' ^ cents per dozen. 1 276. Eggs, yolk of, 25 per centum ad valorem, 1883 090. Eggs. (Free.) DECISIONS UNDER THE ACT OF 1897. Egg Fruit dutiable as yolk of eggs under paragraph 245, and not as egg albumen.— T. D. 21546 (G. A. 4536). DECISIONS UNDER THE ACT OF 1894. Dried " Egg Yolk," used chiefly for tanning, held free of duty under para- graph 386.— T. D. 17857 (G. A. 3791). DECISIONS UNDER THE ACT OF 1883. Egg Yolk Dry, being an article not enumerated in this act and assimilating to albumen, and also to eggs, articles on the free list, in two or more only of the four particulars (material, quality, texture, and use), is dutiable as a nonenumerated article and not free as assimilated to albument or to eggs (pai's. 496 to 690).— Lazard v. Magone (C, C), 40 Fed, Rep., 662. 1913 205. Hay, $2 per ton. 1909 258. Hay, $4 per ton. 1897 246. Hay, $4 per ton. 1894 199. Hay, $2 per ton. 380 DIGEST OF CUSTOMS DECISIONS. 1890 277. Hay, $4 per ton. 1883 273. Hay, $2 per ton. DECISIONS UNDEll THE ACT OF 1909. Sour Grass — Marsh Hay. — An inspection of the sample shows it to be dried or cured wild grasses of various Ivinds, anions which is some of tlie well-linown blue joint, some round-stemmed grasses, some l^nown as " redtop," some trian- gular-stemmed grasses, and the ordinary flat marsh grass. It is cured in the sun and put up in a dried condition into bales. Tlie testimony in tlie case sliows that this was purchased for pacliing purposes principally. We find that it is liay, and overrule the protest. Note G. A. 321G (T. D. 1G427) on the subject of marsh grass, and also on unpublished decision of the board under date of No- vember 30, 1903 (protest 50991-B ) .— Ab. 26120 (T. D. 31757). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Hay pressei,^g ynder glass for cut flowers or decorative purposes. (Free.) 405. Bulbs and bulbous roots, not medicinal, and not specially enumer- 1883 j^^g^j pj, pi-ovided for in this Act, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Funkia — Herbaceous Plants. — They were assessed by the collector as nursery stock under paragraph 211. The growth above ground dies down in the winter. It is very unlike the growth of the shrubs and trees provided for under paragraph 211. Paragraph 210 finally provides for all bulbs, roots, root stocks, corms, and tubers which are cultivated for their flo\vers or foliage. The testimony tends to show that these plants are specifically provided for in paragraph 210. The law has been, in our judgment, materially changed since the law of 1909, under which the decision referred to by the Government, Ab. 31900 (T. D. 33325) was made.— Ab. 37844. Mother Bulbs. Gladiolus Bulbs. — Gladiolus bulbs, which are .shown by the evidence to be mature mother flowering bulbs, that is, flowering bulbs that, planted in the ground, w^ll produce other small bulbs, and which were imported solely for propagating purposes, are entitled to free entry under the provision in para- graph 210, that " all mature mother flowering bulbs imported exclusively for propagating purposes shall be admitted free of duty." Department's Regulation. — The department's regulation, promulgated as T. D. 34206, instructing that free entry under paragraph 210 to bulbs claimed to be mature mother flowering bulbs imported exclusively for propagating pur- poses should be denied by the collector unless tlie invoice indicates which of the bulbs in an importation are mature mother flowering bulbs, and unless an affidavit from the ultimate consignee is submitted stating that the bulbs are imported exclusively for propagating purposes does not preclude the importer from proving such facts before the board by other evidence. — T. D. 35102 (G. A. 7674). Construction, Context as Aid to. — The enacting clause of paragraph 210, provides for begonia, Iris Kaempferri, canna, and dahlia bulbs. Such types of plant life are not true bulbs. The term bulbs, as used in the proviso, can not be given a meaning different from that which it has in the enacting clause, and from that it follows that the designation bulbs as used in the proviso is broad enough to cover plant growths which, though not true bulbs botanically speak- ing, are nevertheless either popularly or commercially known as bulbs. 384 DIGEST OF CUSTOMS DECISIONS. A "Mature Mother Flowering Bulb" is a Imlh which has reached its full development and has no other function to perform save that of throwing out other l)ulhs, which, uiidor normal conditions, will flower and in their turn de- velop daughter ijulbs. " Imported Exclusively for Propagating Purposes." — When Congress lim- ited the proviso of paragraph 210 to " bullis imported exclusively for propagat- ing purposes," it had in mind the use of tlie bulbs and not the busine.'^s of Ihe importer; and so the fact thai bulbs fit only for such purpo.se were sold, and not used, by the importer, would not prevent their falling within the proviso. Orchid Plants, known as Cattleyas, which at the time of importation had already flowered, would never flower again, and were useful for no conunercial purpose except propagating, and which, although not true bulbs, were known to the trade as orchid bulbs, were entitled to free entry under the proviso to paragraph 210 as mature flowering bulbs imported exclusively for propagating purpo.ses. — Maltus & Ware r. United States (6 Ct. Cust. Appls.. 376; T. D. 35920) cited.— Maltus & Ware et al. v. U. S. (Ct. Cust. Appls.), T. D. 36874; Abs. 39618 reversed. Okchiu Plants.- — Orchid plants, known as Cattleyas, which at the time of importation had already flowered and would never flower again and were useful for propagating and for no other commercial purpose and which, although not true bulbs, were known to the trade as orchid bulbs, were assessed for duty at 25 per cent ad valorem as orchids under i)aragraph 210. Held, that the same were entitled to free entry under the provi.so to said paragraph as mature mother flowering bulbs imported exclusivelj' for propagating puri><)ses. " Bulbs " Used in Popular Rather Than Botanical Sense. — There is noth- ing in the act or in its legislative history \vhicli would justify the conclusion that Congress intended that the term " bulbs " .sliould be given a strictly scientific or botanical meaning; on the contrary, the fact that Congress applied the term to other plant growths, not true bulbs, enumerated in paragraph 210, conclusively establishes that such was not its intention. — Maltus & Ware v. U. S. (Ct. Cust. Appls.), T. D. 35920; (G .A. 7675) T. D. 35103 reversed. Muscari Bulbs, .sometimes called grape hyacinths, but which are known in the trade as nm.scari and not as hyacinth bulbs, and which belong botanically to the genus Muscari and not to the genus Hyacinthus, are not dutiable under the provision of i)aragraph 210, for " hyacinth bulbs," but under the provision of the same i)aragraph for " al! other bulbs."— T. D. 30998 (G. A. 8023). Tulip Bulbs. Change of Language Signifies Change of Meaning. — Congress must be presumed to have intended a change of meaning in changing the adjective " tulip," tariff act of 1909, to the noun " tulips," paragraph 210, tariff act of 1913. Congress Presumed to Have Intended Its Acts. — This paragraph as writ- ten is not ambiguous, and its application as written will lead to no absurdity, manifest contradiction of its apparent purpo.se, hardship, or injustice. There Is, then, no occasion to invoke rules of construction ; Congress must be pre- sumed to have intended to make the change it did make; and this paragraph must be understood and applied according to the natural import of the language employed. ^Tulip l)ulbs are not dutiable as "tulips" under the second clause of para- graph 210, but as " all other bulbs " under the sixth. — Maltus & Ware v. U. S. (Ct. Cust. Appls.), T. D. 30146; G. A. Ab. 38202 reversed. Cut Tulips are dutiable at .$1 per thousand under the provision in paragraph 210, for "tulips," rather than at 25 per cent ad valorem under the same para- SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 385 graph as " cut flowers." — Maltiis & Ware v. United States (6 Ct. Oust. Appls., 525; T. D. 36146) followed.— T. D. 36928 (G. A. 8013). DECISIONS UNDER THE ACT OF 1909. Bermuda Crocuses assessed as amai-yllis bulbs under paragraph 263 were claimed to be dutiable under the last provision in the same paragraph for " all other bulbs." Protests overruled. Ab. 25512 (T. D. 31568) followed.— Ab. 28894 (T. D. 32645). Calla Bulbs — Corms. — If this question were to be decided strictly upon botanical grounds, the probabilities are that these goods would be called corms ; but we learn from the statute that calla bulbs are specifically provided for and from the evidence introduced by the importer that the form before us is the ony form in which calla plants are imported or propagated. We can not resist the conclusion, therefore, that Congress intended to provide for this commodity when it used the words " calla bulbs."— Ab. 31999 (T. D. 33348). Dried Flowers, such as helichrysum and statice, not bleached or dyed, are dutiable at the rate of 25 per cent ad valorem under paragraph 263. — I^ept. Order (T. D. 33064). Hyacinth Bulbs. " Hyacinth " in Paragraph 261.— The only assignable reason for the change of " hyacinths " in paragraph 2.51, tariff act of 1897, to " hyacinth " in para- graph 263, tariff act of 1909, is the word in the last case was employed as an adjective and not a noun, and " hyacinth " in the connection there used must accordingly take its grammatical construction as an adjective ; and this more especially as there is nothing to indicate a contrary intent in framing that para- graph. Hyacinth Clumps. — Hyacinth clumps are clusters of roots or bulbs joined together and are within the ordinary meaning of the word " clumps." Hyacinth Bulbs. — A comparison between the former law and the later form of it seems to make it clear the importation was dutiable not as hyacinth, and so taking a higher duty, but as bulbs from which clumps are propagated, at a lesser rate of duty, under paragraph 261. — Breck v. U. S. (Ct. Cust. Appls.), T. D. 31576; (G. A. 7085) T. D. 30875 reversed. Immortelles. — We find that the item described on the invoice as "3125 yellow natural " consists of immortelles in their natural condition. This item is dutiable at the rate of 25 per cent ad valorem under paragraph 263. — Ab. 25903 (T. D. 31708). Zephyranthus Bulbs. — The importers have sought to exclude the zephyran- thus rosea from the term " amaryllis " commercially. It is admitted that the zephyranthus botanically belongs to the genus amaryllis. There are many varieties of the amaryllis and several varieties, apparently, of the zephyranthus. The evidence shows that some varieties of the zephyranthus are classified and sold as varieties of the amaryllis. Generally, we think, however, it is shown that zephyranthus is bought and sold and classified separately as zephyranthus. Apparently the commodity in question has heretofore been classified under the head of amaryllis. If it can be excluded from that classification by the testi- mony which has been offered, it probably would be classified as the importers contend ; but we do not think the testimony has shown that its exclusion is sufii- ciently general and certain to warrant us in overthrowing the practice hereto- fore existing as regards its classification. — Ab. 25512 (T. D. 31568). 60690°— 18— VOL 1 25 386 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1S97. Plant Bulbs. — Caliuliuiii bulbs entitled to free entry under paragraph 656, as nonedible bulbs.— T. D. 19903 (G. A. 4233). Iris Bulbs. — Dried iris bulbs which were classified under the provision in I)aragraph L'.")l for " l)ull)s which are cultivated for their llowers," are claimed to be free of duty under parajrraph 548 as " drups," or under other provisions of the free list. Asses.snient afhrnied.— Ab. 178S5 (T. D. 2SG87). Lily nu()rte(l in C(tndition to open into lilii's in full bloom upon arrival at their de.stination in this country are dutiable under the provisions for lilies. — ^■andegrift v. U. S., 123 Fed. Kep., 1002. DECISIONS UNDER THE ACT OF 1894. Tjrly-of-the-Valley Roots, which are in bunches and have several sprouts or crowns thereon, and are imported for forcing, Held dutiable under the provision in paragraph 234A for " lily of the valley and other plants used for forcing under glass for cut flowers," etc., and not free of duty under paragraph 558, relating to crude vegetable substances not specially provided for, or paragraph Gil, relating to roots not specially provided for. — McAllister v. U. S. (C. C), T. D. 27037; (G. A. 3141) T. D. 16312 affirmed. DECISIONS UNDER THE ACT OF 1883. Bulbs Not Medicinal. — Crocus, gladiolas, hyacinth, narcissus, tulip, and other bulbs which are not medicinal and not edible, are in a crude state, and not advanced in value or condition by refining or grinding or other process of niaufacture and ari,> used for the purpose of producing flowers are dutiable under paragraph 405.— Rolker v. Erhardt (C. C), 42 Fed. Rep., 443. 211. Stocks, cuttings, or seedlings of INIyrobolan plum, iNIahaleb or Mazzard cherry, Manetti multiflora and briar rose, Rosa Rugosa, three years old or less, $1 per thousand plants; stocks, cuttings or seedlings of pear, apple, quince, and the Saint .Tulien jtlum, three years old or .„-„ less, .$1 per thousand plants; rose plants, budded, grafted, or grown on their own roots, 4 cents each; stocks, cuttings, and seedlings of all fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all trees, shrubs, plants, and vines commonly known as imnsery or greenhouse stock, not specially provided for in this .section, 15 per centum ad valorem. 264. Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb or Mazzard cherry, Manetti multiflora and briar rose, three years old or less, $1 per thousand plants; stocks, cuttings, or seedlings of pear, apple, quince, and the Saint .Tulien plum, three years old or less, $2 per thou- 1909 sand plants ; rose plants, budded, grafted, or grown on their own roots, 4 cents each; stocks, cuttings, and .seedlings of all fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all trees, shrubs, plants, and vines connnonly known as nursery or greenhouse stock, not specially provided for in this section, 25 per centum ad valorem. 252. Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb or Mazzard cherry, three years old or less, .50 cents per thousand plants and 15 per centum ad valorem ; stocks, cuttings, or seedlings of pear, apple, quince, and the Saint Julien plum, three years old or less, * * * $1 per thousand plants and 15 per centum ad valorem; rose plants, 1897 budded, grafted, or grown on their own roots, 2i cents each; stock.s cut- tings, and seedlings of all fruit and ornaniental trees, deciduous and evergreen shrubs and vines, manetti, nmltitlora, and briar rose, and all trees, shrubs, plants, and vines, connnonly known as nursery or green- hotise stock, not siiccially provided for in this Act, 25 per centum ad valorem. SCHEDULE G AGEICULTURAL PRODUCTS AND PROVISIONS. 387 1894 ^^^" l^l^'iJits, trees, shrubs, and vines of all kinds commonly known as nursery stock, not specially provided for in this Act. (Free.) 282. Plants, trees, shrubs, and vines of all kinds, commonly known as 1890 nursery stock, not specially provided for in this Act, 20 per centum ad valorem. ^f,f,o 700. Plants, trees, shrubs, and vines of all kinds not otherwise pro- ^"°"* vided for * * *. (Free.) DECISIONS UNDER THE ACT OF 1913. Cycas Stems imported from Japan, classified as palms under paragraph 210. were held dutiable as nursery stock (par. 211). Protests claiming classifi- cation as nursery stock without mentioning the number of the paragraph held sufficient. — Ab. 37765. DECISIONS UNDER THE ACT OF 1909. Fern Balls. — The witness stated that the fern balls are constructed of wild fern roots gathered in the forest and assembled for the purpose of making these articles. These goods were assessed as nursery or greenhouse stock under paragraph 264. They are claimed to be dutiable as unenumerated manufactured articles under paragraph 480. Protest sustained.— Ab. 36288 (T. D. 34704). Merisier Cherry Trees — Nursery Stock. — Merisier cherry trees assessed as nursery stock were claimed dutiable as "■ stocks, cuttings, or seedlings of Mahaleb or Mazzard cherry " under paragraph 264. Protest overruled.— Ab. 32841 (T. D. 33591). Peonia Moutan — Peonia Arborea. — Peonia moufan, which was formerly known as Peonia arborea, properly dutiable as nursery stock at the rate of 25 per cent ad valorem under paragraph 264. — Dept. Order (T. D. 33270). Rhubarb Roots for Cultivation. — Rhubarb roots classified under paragraph 264, relating to nursery or greenhouse stock, were claimed to be free of duty under paragraph 668, relating to bulbous roots not edible, and not specially provided for. Protest overruled.— Ab. 23237 (T. D. 30585). Rosa Rugosa Seedlings. — It was held in G. A. 4635, that commercially the term " grown on their own roots," found in the paragraph of the tariff act under consideration, applies only to rose plants propagated from slips or cut- tings. We find that the merchandise in question is excluded from the briar-rose provision by being over 3 years old; that it is also excluded from the rose- plant provision by reason of the definition above cited ; and that it is therefore properly dutiable at 25 per cent ad valorem under the provision for nursery stock in the same paragraph. T. D. 32909 (Ct. Cust. Appls.), infra, distin- guished.— Ab. 30439 (T. D. 32926). Budded and grafted rose plants of a particular variety of Rosa rugosa are dutiable under the provision in paragraph 264, for " rose plants, budded, grafted, or grown on their own roots," and not under the same paragraph as "stocks, cuttings, or seedlings of briar rose." G. A. 4635 (T. D. 21922) dis- tinguished.— T. D. 31910 (G. A. 7284). Rose Plants. — Only those briar roses that ax'e 3 years old or less are entitled to admission at the rate of .$1 per thousand plants (par. 264), and the burden of proof was on the importers to show that the plants came within that de- scription. They failed to do this by a preponderance of credible evidence, and the importation must be taken to have been xjroperly assessed under i^aragrapli 388 DIGEST OF CUSTOMS DECISIONS. 2G4, at 4 cents each.— Maltus & Ware v. U. S. (Ct. Oust. Appls.), T. D. 32909; (G. A. Ab. 28394) T. D. 32488 affirmed. Spinea Plants. — They were assessed for duty under that part of paragraph 264, which read-s : "All trees, shrubs, plants, and vines commonly known as nursery or green- house stock, not specially provided for in this section, 25 per centum ad valorem." It is claimed by the importers that they are dutiable at 50 cents per thousand under the last part of paragraph 263. The protest is overruled. — Ab. 37132 (T. D. 35027). DECISIONS UNDER THE ACT OF 1897. Boxwood. — An article invoiced as Buxns arboresccns and commonly known as boxwood was classified as nursery stock under paragraph 252. That boxwood is an evergreen is conceded, but the protestants have not sustained their claim that these importations were seedlings. — Ab. 19946 (T. D. 29339). Transi)lant(Ml Holly Plants. — Holly plants, classified as evergreen seedlings under paragraph 252, were claimed to be dutiable under the provision of the same paragraph for nursery or greenhouse stock. The importers contend that the word "seedlings" applies only to plants "in the seed bed, which have not been transplanted." It was held by the board in G. A. 5305 (T. D. 24305) that the word " seedling" applies to plants grown from the seed, as distinguished from those propagated by cuttings, budding, or graft- ing, irrespective of whether or not they had been transplanted. No appeal having ever been taken from this ruling, it will govern in this case. — Ab. 19667 (T. D. 29207). Seedlings of Pine and Spruce. — The protest related to seedlings of white pine and blue spruce, classified as evergreen seedlings under paragraph 2.52. A.ssessment affirmed.— Ab. 19948 (T. D. 29339). Fig Trees, classified as nursery stock under paragraph 252, were claimed to be free of duty as tropical or semitropical fruit plants under paragraph 560. These trees were shipped from London, and according to the statements in the protest were produced in England. From the article on the "Fig" in the New International Encyclopedia (Vol. VII, p. 596), we learn that the fig tree was introduced into England prior to 1257, and is grown in the south of England to this day ; hence we must conclude it has become indigenous to that climate, and can not be considered of a tropical or semitropical nature. The protest must therefore be overruled. Note Ab. 7978 (T. D. 26694).— Ab. 23183 (T. D. 30585). Rose Cutting.s that have been put in sand in preparation for shipment, but liave never in fact been in soil, are not dutiable as " rose plants " under para- graph 252, but as cuttings of shrubs, plants, commonly known as nursery or greenhouse stock," under the same f)Mragraph. — U. S. r. American Express Co. (C. C. A.), T. D. 28780; T. D. 28206 (C. C.) and Ab. 9655 (T. D. 26997) affirmed. Rose cuttings, being cuttings from manetti, imported for the purpose of being potted and repotted and thus developing plants, are properly dutiable at the rate of 25 per cent ad valorem under the provisions of paragraph 252, as cut- tings of manetti, etc.— T. D. 24849 (G. A. 5515). Rosa Rugosa. — The si)ecies of rose plant known as Rosa rvgosa is dutiable at 25 per cent ad valorem as a brier rose under paragraph 252, and not as a SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 389 rose plant budded, grafted, or grown ou its own root, under said paragrapli.— T. D. 21922 (G. A. 4635). Roses.— Polyantha stock, a variety of multiflora, dutiable at 25 per cent ad valorem under paragraph 252.— T. D. 20759 (G. A. 4366). DECISIONS UNDER THE ACT OF 1894. Certain roses held to be dutiable under paragraph 234 J, as plants used for forcing under glass and not as nursery stock. — Cleary & Co. v. U. S. (C. C), 99 Fed. Rep., 432. 212. Seeds : Castor beans or seeds, 15 cents per bushel of fifty pounds ; flaxseed or linseed and other oil seeds not specially provided for in this section, 20 cents per bushel of fifty-six pounds ; poppy seed, 15 cents per bushel of forty-seven pounds; mushroom spawn, and spinach seed, 1 cent per pound ; canary seed, one-half cent per pound ; caraway seed, q-„ 1 cent per pound; anise seed, 2 cents per pound; beet (except sugar beet), carrot, corn salad, parsley, parsnip, radish, turnip, and rutabaga seed, 3 cents per pound ; cabbage, collard, kale, and kohl-rabi seed, 6 cents per pound ; egg plant and pepper seed, 10 cents per pound ; seeds of all kinds not specially provided for in this section, 5 cents per pound : Provided, That no allowance shall be made for dirt or other impurities in seeds provided for in this paragraph. ( 266. Seeds : Castor beans or seeds, 25 cents per bushel of fifty pounds ; flaxseed or linseed and other oil seeds not specially provided for in this section, 25 cents per bushel of fifty-six pounds; poppy seed, 15 cents per bushel ; mushroom spawn and spinach seed, 1 cent per pound ; beet (except sugar beet), carrot, corn salad, parsley, parsnip, radish, turnip, and 1909 ,, rutabaga seed, 4 cents per pound ; cabbage, collard, kale, and kohl-rabi seed, 8 cents per pound ; egg plant and pepper seed. 20 cents per pound ; seeds of all kinds not specially provided for in this section, 10 cents per pound. 668. Seeds : Anise, canary, caraway * * * ; all the foregoing not specially provided for in this section. (Free.) 254. Seeds : Castor beans or seeds, 25 cents per bushel of fifty pounds ; flaxseed or linseed and other oil seeds not specially provided for in this Act, 25 cents per bushel of fifty-six pounds; poppy seed, 15 cents per bushel ; but no drawback shall be allowed upon oil cake made from 1897 -, imported seed, nor shall any allowance be made for dirt or other impuri- ties in any seed ; seeds of all kinds not specially provided for in this Act, 30 per centum ad valorem. 656. Seeds : Anise, caraway * * * ; all the foregoing not specially provided for in this Act. (Free.) 205. Castor beans, or seeds, 25 cents per bushel of fifty pounds. 206. Flaxseed or linseed, poppy seed, and other oil seeds, not specially provided for in this Act, 20 cents per bushel of fifty-six pounds. 2O65. Garden seeds, agricultural seeds, and other seed, not specially provided for in this Act. 10 per centum ad valorem. 611. Seeds : Anise, canary, caraway, * * *^ croton, * * * ; all the foregoing not specially provided for in this Act. (Free.) 284. Castor beans or seeds, 50 cents per bushel of fifty pounds. 285. Flaxseed or linseed, poppy seed, and other oil seeds, not specially provided for in this act, 30 cents per bushel of fifty -six pounds ; but no drawback shall be allowed on oil cake made from imported seed. 286. Garden seeds, agricultural seeds, and other seeds, not specially provided for in this Act, 20 per centum ad valorem. 699. Seeds: Anise, canary, caraway, * * * ; all the foregoing not specially provided for in this Act. (Free.) 1894 1890 < 1883 < 390 DIGEST OF CUSTOMS DECISIONS. 452. * ♦ * other oil seeds of like character, other than linseed or flaxseed, one-fourth of 1 cent per pound. 4(j."). Garden seeds, except seed of the sugar beet, 20 per centum ad valorem. 4(i0. I.inseed or flaxseed. 3i) cents per bushel of fifty-six pounds ; but no drawback shall be allowed on oil cake made from imported seed. 7(!(>. * * * seeds t)f all kinds, except medicinal seeds not specially .enumerated or provided for in this Act. (Free.) DECISIONS UNDER THE ACT OF 1913. Asparagus Seeds classified as seed not specially provided for under para- graph 212 are claimed free of duty as crude drugs under paragrapli 477, or dutiable as drugs advanced in value under paragraph 27. The claims were unsupported and overruled. — Ab. 3SG19. Impurities in Flaxseed. — Flax.seed and screenings mingled therewith, if the screenings are of a conunercial value, to be separately assessed with duty under the tariff act of October 3, 1913. and flaxseed at the rate of 20 cents per bushel inider paragrajjli 212 and the screenings at the rate of 10 per cent ad valorem as a nonenumerated unmanufactured article under paragraph 385. — Dept. Order (T. D. 34537). Lotus-Lily Seeds, or so-called lotus nuts, dutiable accoi'ding to condition at the rate of 25 per cent ad valorem as prepared vegetables under paragi-aph 200, or 20 per cent ad valorem as sweetmeats under paragrai)h 217, or 5 cents per pound as seeds not specially provided for under paragraph 212. — Dept. Order (T. D. 36171). Star Anise Seed. — The crude seed of the star anise, a plant totally different from the anise, is not dutiable as "anise seed"; or, its oil being obtained by distillation and not expression, as "other oil seeds," under paragra[)h 212; but admissible free as "drugs, such as seeds (aromatic, not garden seeds), which are natural and uncompounded drugs and not edible and are in a crude state," under paragraph 477. The presence of the n. s. p. f. clause in each of two competing paragraphs leaves their relative applicability the same as if these words had not been employed.— U. S. v. McKesson & Robbins (Ct. Cust. Appls.), T. D. 3G257 ; (G. A. 7791) T. D. 35797 afhrmed. Crude star ani.se seed, following U. S. v. McKesson & Robbins (7 Ct. Cust. Appls., — ; T. D. 36257), decided concurrently herewith, is not dutiable as " ani.^e seed," muler paragri.ph 212, but admissible free under jiaragraph 477. — U. S. r. Tappenbock (Ct. Cust. Appls.), T. D. 3625S ; (G. A. 7791) T. D. 35797 affirmed. DECISIONS UNDER THE ACT OF 1909. Alligator Pear Seeds. — They were assessed for duty as seeds not .specially provided for at the rate of 10 cents per pound under paragraph 266. They are claimed to be free of duty under the provisions of paragraph 571. The claim is made under this paragraph by reason of the fact that these are .seeds of a fruit which is not otherwise provided for in the law; hence, being a part of the fruit, it is claimed the .seeds should be free as the fruit would be. The protests are overruled.— Ab. 28250 (T. D. 32424). Brussels .Sprout Seeds asses.sed as seeds not specially provided for were claimed dutiable as cabbage seeds inider paragraph 266. We note in seed catalogues that Brussels sprout seeds are listed entirely separate and distinct from cabbage .seeds. We conclude the assessment in this case is correct. — Ab. 34109 (T. D. 33984). SCHEDULE G AGRICULTURAI> PRODUCTS AND PROVISIONS. 391 Castor Seed — Allowance for Impurities. Castor seed to be analyzed by the Linseed Association of New York, and allowance to be made for nonoleaginous matter therein in excess of 3 per cent— Dept. Order (T. D. 32775). Take, Generally. — Impurities ordinarily present in an article of merchandise do not constitute tare ; only those impurities not ordinarily present in the mer- chandise as traded in may be the subject of an allowance for tare. Seeberger v. Wright (157 U. S., 183) ; Shallus v. U. S. (1 Ct. Gust. Appls., 316). Tare in Castor Seeds. — Without passing on the relevancy, as testimony here, of a certificate showing the results of an analysis made at the place of export, this certificate may be taken as in the nature of an admission against interest, and since it is made apparent that no allowance is commonly made as between seller and buyer of castor seeds, except in cases where the impurities exceed 3 per cent, and then only for the excess over and above 3 per cent, the allowance here should have been, not for 5, but for the excess above 3 per cent, namely, 2 per cent— U. S. v. Baker Castor Oil Co. (Ct. Cust. Appls.), T. D. 3207G ; (G. A. 7088) T. D. 30878 modified and aflirmed. Swiss Chard Seed. — The merchandise, classified as seeds not specially pro- vided for under paragraph 266, was claimed to be dutiable under the provision in the same paragraph for beet seed. Protest sustained. — Ab. 23874 (T. D. 30879). Flaxseed — Impurities. — Tlie screenings from flaxseed, if returned by the appraiser as of conmierclal value, should be assessed with duty at 10 per cent ad valorem either under paragraph 479 or paragraph 480. — Dept. Order (T.D. 31177). Lotus Lily Seeds were held dutiable as seeds not specially provided for under paragraph 266.— Ab. 34333 (T. D. 34026). Lotus Nuts properly dutiable as seeds under paragraph 266, at the rate of 10 cents per pound.— Dept. Order (T. D. 31373). Marjoram Seeds— Dill Seeds.— On the authority of G. A. 5272 (T. D. 24204) dill seeds were held entitled to free admission as a drug under para graph 559. Marjoram seeds classified under paragraph 266. — Ab. 30672 (T. D. 39997). Melon Seeds fit for germinating purposes held properly assessed under paragraph 266.— Ab. 30826 (T. D. 33031). Peeled Melon Seed. — IMelon seed which have been reduced in size by peeling, that have been roasted and salted for food, their germinating quality disap- pearing in these processes, are not to be deemed vegetables proper or as unmanufactured, but come within tlie category of manufactured articles and are dutiable as a nouenumerated manufacture under paragraph 480. U. S. v. Kauffman, 84 Fed Rep., 446.— U. S. v. Shing Shun & Co. (Ct. Cust. Appls.), T. D. 32113 (G. A. Ab. 25572) ; T. D. 31589 reversed. Salted Melon Seed, roasted, dutiable as nouenumerated manufactured articles at 20 per cent ad valorem under paragraph 480. — Dept. Order (T. D. 33344). Parsley Seed. — As this importation does not possess the germinating quality and w^as not imported for planting purposes, we are of the opinion that it is not a seed within the meaning of that paragraph, but falls under tlie provision in paragraph 559 for "drugs, such as seeds (aromatic, not garden seeds), in a crude state." Note U. S. v. Kaufiman (84 Fed. Rep., 446) and U. S. v. Sliing Shun & Co. (2 Ct Cust. Appls., 388; T. D. 32113).— Ab. 36223 (T. D. 34677). 392 DIGEST OF CUSTOMS DECISIONS. Weis'it of Poppy Soed. — No fixed stiiiulard of weiu'lit por biisliol for poppy .stH_>d ; the duiiu-s to be assessed on iictual weight and measure in each instance. — Dept. Order (T. D. 313G4). DKCISIONvS UNDER THE ACT OF 1S97. Asparagus Seed. — The importers contended that the goods were imported for medicinal purposes and should be admitted free of duty under paragraph 54S. relating to crude drugs. Protest overruled.— Ab. 23353 (T. D. 30645). Wild Aparagus Seed. — Certain wild asparagus seed, classified under para- graph 254. as seeds not .specially provided for. were claimed to be free of duty under paragraph 548, relating to drugs, including, among others. " seeds aro- matic, and seeds of morbid growth." There being no evidence showing the seed to contain any aromatic principle, and as they were clearly not of " morbid growth," the importers' contention was overruled. — Ab. 7992 (T. D. 26694). Canary Seed, which is botanically a grass seed, but is used principjilly as a bird food, and which is not known commercially as grass seed, is not free of duty under the provision in paragraph 6.56, for " grass seeds * * * not specially provided for." but is dutiable under paragraph 254, covering "seeds of all kinds not specially enumerated." — Nordlinger v. U. S. ; McElroy v. U. S. (C. C. A.), T. D. 24976; 119 Fed. Rep., 478 alhrmed and (G. A. 4328) T. D. 20517 reversed. Chestnuts Treated for Use as Seeds. — There seems to be no question that they are chestnuts and still retain the germinating quality. Eren though they are fit for seeds, as claimed by the importers, we see no reason for holding that any treatment which would emphasize or increa.se their growing quality would bar them from the class of ordinary chestnuts. They pos.sess all the qualities that chestnuts would possess except that of being tit for food. — Ab. 19945 (T. D. 29339). Date Seeds. — Seed of the date palm held not to be palm nuts, but seed not otherwise provided for under paragraph 254. — T. D. 21.544 (G. A. 4.534). FIa.\seed^Impurities. — Invoices of flaxseed showed the gross weight and a tare of 5 pounds per bag and a deduction of 4 per cent for impurities, composed of clay, sand, and gravel. The collector deducted the tare, which was the weight of the bags, but refused to allow for impurities, assessing a duty of 20 cents a bushel of 56 pounds upon the gross weight, less the tare. The case turned upon the meaning of the word draught, in R. S. 2898, the Government claiming that it is a mi.sspelling of the word '' draft." The court sees no good reason for this view. The word refers to arbitrary deductions and not to im- purities, and the importer is entitled to an allowance for impurities. — Seeberger V. Wright & Lawther Co., 157 U. S., 183. Kale Seed. — The importers contend that an importation of kale seed, classi- fied under paragraph 254, should have been classified free of duty under para- graph 656, relating to flower and grass seeds not specially provided for. Pro- test overruled.— Ab. 7993 (T. D. 26694). Mushroom Spawn dutiable as seeds at 30 per cent ad valorem under para- graph 254.— T. D. 20128 (G. A. 4282). Pumpkin Seeds, classified under paragraph 254. Pumpkin seeds are used by certain classes of people as food after being prepared but not sufliciently so to warrant classifying them under the head of vegetables. The same comment ap- plied to Sonn V. Magone (159 U. S., 417), cited by the importers. We do not think the record in this case warrants us in removing this commodity from the SCHEDULE G AGEICULTURAL PRODUCTS AND PROVISIONS. 393 paragraph where we thiuk it is most specifically provided for. — Ab. 23511 (T. D. 30710). Rubber Seeds.— The board held so-called manicoba seeds, which are the seeds of the rubber tree, to have been properly classified under paragraph 254. — Ab. 20359 (T. D. 29449). Seeds — Pepper — Wormwood — Celeriac — Dandelion — Sage— Parsley. — The merchandise in question consists of pepper, wormwood, celeriac, dandelion, sage, and parsley seeds, all of which were classified under paragraph 254 as " seeds of all kinds, not specially provided for." They are claimed to be free under the provision in paragraph 548 which relieves from duty " seeds aromatic which are drugs and not edible," etc. With respect to the parsley seeds this claim must be sustained in view of board decision In re Peek et al., G. A. 5272 (T. D. 24204) atid overruled as to all other merchandise.— Ab. 2374 (T. D. 25499). Sesame Seed are dutiable under the provision in paragraph 254 for " flax- seed or linseed and other oil seeds not specially provided for," rather than under paragraph 548 as " seeds aromatic, and seeds of morbid growth," or under the provision in paragraph 626 for the oil of sesame or sesamum seed. — T. D. 29426 (G. A. 6839). Sesame seed, although removed from its shell, is dutiable under paragraph 254 as an oil seed, and is not dutiable under section 6. G. A. 2085 and G. A. 4093 distinguished.— T. D. 22435 (G. A. 4748). Seeds of Shrubs and Vines. — No testimony was taken in the case and no samples produced. The appraiser's report shows the importation in question consists of seeds of salisburia (an ornamental tree), wistaria (a climbing shrub), limonia (shrub), ilex (holly), and pueraria (a tuberous-rooted climbing plant). We do not think the seeds of a shrub or tree or a hardy vine, such as holly or wistaria, were intended to be included within the description of flower seeds in paragraph 656. The commodity is correctly classifiable as seeds not specially provided for.— Ab. 19947 (T. D. 29339). DECISIONS UNDER THE ACT OF 1894. Seed of the Australian Salt Bush is dutiable as seed not specially provided for and not as grass seed.— T. D. 17836 (G; A. 3770). DECISIONS UNDER THE ACT OP 1890. Seed of the Lathyrus Silvestris Wagneri, a new fodder plant, is agri- cultural and not flower seed.— T. D. 15162 (G. A. 2688). Chicory Seed is dutiable as a garden or agricultural seed and not as flower or grass seed.— T. D. 15177 (G. A. 2703). Sage Seed and Pepper Seed. — Sage seed is dutiable as garden seed and not as sage nor as a drug. Pepper seed is dutiable as garden seed and not as cayenne pepper, pepper, or a drug.— T. D. 15165 (G. A. 2691). Balm, Rosemary, and Thyme Seed are garden seed.^ — T. D. 10949 (G. A. 444). DECISIONS UNDER THE ACT OP 1883. Certain Beet and Cabbage Seeds held to be garden seed under paragraph 465. — Ferry v. Livingston, 115 U. S., 542. 1913 213. Straw, 50 cents per ton. 1909 267. Straw, $1.50 per ton. 394 DIGEST OF CUSTOMS DECISIONS. 1897 255. Straw, $1.50 per ton. 1894 207^. Straw, 15 per centum ad valorem. 1890 280. Straw, 30 per centum ad valorem. 1883 79G. Straw, unmanufactured. (Free.) DECISIOiNS UNDER THE ACT OF 1890. > Straw Not Free as Paper Stock. — Straw used for the manufacture of paper is dutiable as straw ami not free as paper stock. — T. D. 11018 (G. A. 4G1). 1913 2 14. Teazels, 15 per centum ad valorem. 1909 2G8. Teazels, 30 per centum ad valorem, 1897 256. Teirzles, 30 per centum ad valorem. 1894 207|. Teazles, 15 per centum ad valorem. 1890 290. Teazles, 30 per centum ad valorem. 1883 803. Teazles. (Free.) 1913 215. Vegetables in tlicir natural state, not specially provided for in this section, 15 per centum ad valoi'em. 1909 1897 1894 1890 1883 200. Vegetables in their natm-al state, not specially provided for in tliis section, 25 per centum ad valorem. 257. Vegetables in their natural state, not specially provided for in this Act, 25 per centum ad valorem. 207. Vegetables in their natural state, not specially provided for in this Act, 10 per centum ad valorem. 288. Vegetables in their natural state, not specially provided for in this Act, 25 per centum ad valorem. 286. Vegetables in their natural state, or in salt or brine, not specially enumerated or provided for in this Act, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Green Corn on the Cob dutiable at the rate of 15 per cent ad valorem tinder paragraph 215, as vegetables in their natural state not specially provided for. — Dept. Order (T. D. 35806). Lupins. — Italian lupins classitied as vegetable in their natural state, under paragraph 215, claimed free of duty as grass seed under paragraph 595, or under the provision for " guano, manures, and all substances used only for manure " in paragraph 499. It was found that the lupins in question were imported for seeding purposes, to raise forage, or a growth to plow under as a dressing or manure ; but there is no evidence that the lupins were ever used as manure in the condition im- ported. Protest overruled. G. A. 502 (T. D. 11059), Ab. 10666 (T. D. 27244), Ab 25276 (T. D. 31478), G. A. 0350 (T. D. 27306), and G. A. 6428 (T. D. 27578) cited.— Ab. 38756. DECISIONS UNDER THE ACT OF 1909. Cipollina. — A small bulb resembling an onion in appearance and called cipollina, assessed as a vegetable in its natural state under paragraph 269, was claimed dutiable as an onion or garlic (par. 261). Protest overruled. Ab. 14300 (T. D. 27892) noted.— Ab. 33201 (T. D. 3366S). SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 395 Crosnes assessed as vegetables in their natural state under paragraph 269, were claimed dutiable as potatoes (par. 265). Protest overruled. — Ab. 33980 (T. D. 33833). Horse-Radish Roots not Vegetables. — A review of the decisions shows that the word " vegetables " lias not been employed in tariff acts in a strictly botanical sense, but rather has been applied to vegetables commonly used as food. Horse-radish is botanically a vegetable. Its use, however, is not as a food, but as a condiment. It is free of duty under paragraph 630, as a vegetable substance, unmanufactured, not otherwise specially provided for. — U. S. u. Wallace et al. (Ct. Gust. Appls.), T. D. 33413; (G. A. Ab. 30673) T. D. 32997 and (G. A. Ab. 30988) T. D. 33055 affirmed. The protest rightly claimed the merchandise to be entitled to free entry as a vegetable substance, unmanufactured, imder paragraph 630. The case is ruled by U. S. V. Wallace et al., supra (T. D. 33413).— U. S. v. Nix & Co. et al. (Ct. Gust. Appls.), T. D. 33414; (G. A. Ab. 30673) T. D. 32997 and (G. A. Ab. 30988) T. D. 33055 affirmed. Iniogara. — The board found it was a vegetable used for food and that it had not been in any way changed from its natural condition except that it was dried in the sun.— Ab. 24914 (T. D. 31335). Dried Lily Flowers. — Dried shoots of the lily plant classified as prepared vegetables under paragraph 252 were held dutiable as " vegetables in their natural state" (par. 269).— Ab. 27931 (T. D. 32333). DECISIONS UNDER THE ACT OF 1897. Dried Cabbage Leaves. — As claimed by the importers and on the authority of Kraut v. U. S. (139 Fed. Rep., 94; T. D. 26161), the board held dried cabbage leaves dutiable under paragraph 257 as vegetables in their natural state. — Ab. 9773 (T. D. 27022). Cipolline. — Goods invoiced as " cipoUine," and consisting of small bulbs like an onion, were held dutiable as vegetables in their natural state under para- graph 257. Ab. 14300 (T. D. 27892) followed.— Ab. 21899 (T. D. 30037). Edible Fungus. — An edible fungus which grows on the bark of trees and which has been merely dried and packed loose bears a greater similitude to vegetables in their natural state, enumerated in paragraph 2.57, than to mush- rooms prepared, etc., in tins, enumerated in paragraph 241, and is therefore dutiable under the former paragraph. — Sun Kwong On v. U. S. (C. C), T. D. 30127; Ab. 21736 (T. D. 29974) affirmed. Japanese and Chinese Vegetables. Prepared Vegeta}?les. — Certain lotus roots and radishes, cut into slices or thin shreds and dried; so-called " warina," consisting of the stem of a plant split lengthwise into two or three pieces and dried ; so-called " kampio " pro- duced by cutting the skin from a gourd into long strips and drying it, and beans which have been parched or roasted, are dutiable as vegetables, prepared or preserved, under paragraph 241, and not as vegetables in their natural state, under paragraph 257. Vegetables in Their Natural State. — Certain ferns and bracken, prepared merely by drying and not further changed from their natural condition, are dutiable as vegetables in their natural state, under paragraph 257, and not as prepared or preserved vegetables, under paragraph 241. — T. D. 27020 (G. A. 6267). Legumes From China. — A leguminous plant of the genus Pueraria, grown in China, though occasionally designated a " yam " in commerce, such designa- 396 DIGEST OF CUSTOMS DECISIONS. tion is not definite, uniform, and general. The plant is not a yam, and is duti- able under paragraph 257. — U. S. v. Kwong Yuen Shing (Ct. Cust. Appls.), T. D. 30773; T. D. 30145 (C. C.) reversed and Ah. 20957 (T. D. 29664) affirmed. Lily Root known as yuk juk, which has been cleaned, sliced, and dried for preservation, was claimed to be free of duty as a vegetable in its natural state under paragraph 257, tariff act of 1897, and paragraph 269, act of 1909. Pro- tests sustained in so far as they cover importations under the act of 1897. Ab. 21689 (T. D. 29946) followed.— Ab. 24761 (T. D. 31272). Dried Okra pods, in a whole state, which have been placed on strings for convenient handling, are dutiable as vegetables in their natural state under paragraph 257 and not as prepared or preserved vegetables under paragraph 241.— T. D. 26863 (G. A. 6210). DECISIONS UNDER THE STATUTES PRIOR TO THE ACT OF 1883. Tomatoes are dutiable as vegetables aud not as fruits. In common and popular acceptation of the words, the term " vegetables " includes " tomatoes " and the term " fruits " does not.— Nix v. Hedden (C. C), 149 U. S., 304. 1913 1909 1897' 1894< 2 1G. Fish, except shellfish, by whatever name known, packed in oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or cans, 25 per centum ad valorem ; all other fish, except shellfish, in tin packages, not specially provided for in this section, 15 per centum ad valorem; caviar and other preserved roe of fish, 30 per centum ad valorem ; fish, skinned or boned, three-fourths of 1 cent per pound. 270. Fish (except shellfish), by whatever name known, packed in oil, in bottles, jars, kegs, tin boxes, or cans, shall be dutiable as follows: When in packages containing seven and one-half cubic inches or less. 1^ cent;5 per bottle, jar, keg. box, or can ; containing more than seven and on(!-half and not more than twenty-one culjic inches, 2^ cents per bottle, jar, keg, box, or can ; containing more than twenty -one and not more than thirty-three cubic inches, 5 cents per bottle, jar, keg, box, or can ; containing more than thirty-three and not more than seventy cubic inches, 10 cents per bottle, jar, keg, box, or can; all other fish (except shellfish) in tin packages, 30 per centum ad valorem; * * caviar, aud other preserved roe of fish, 30 per centum ad valorem. 273. * * * fish, skinned, or boned, li cents per pound ; * * * 258. Fish known or labeled as anchovies, sardines, sprats, brislings, sardeles, or sardellen, packed in oil or otherwise, in bottles, jars, tin boxes or cans, shall be dutiable as follows : AVhen in packages contain- ing seven and one-half cubic inches or less, 1^ cents per bottle, jar, box, or can; containing more than seven and one-half and not more than twenty-one cubic inches. 2i cents per bottle, jar, box, or can ; con- taining more than twenty-one and not more than thirty-throe cubic inches, 5 cents per bottle, jar, box, or can ; containing more than thirty- three and not more than seventy cubic inches, 10 cents per bottle, jar, box, or can; if in other packages, 40 per centum ad valorem. All other fish (except shellfish) in tin packages, 30 per centum ad valorem. ♦ * *. 261. * * ♦ fish, skinned or boned, li cents per pound ; * * *. 208. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, 10 cents per whole box ; in half boxes, measur- ing not more than five inches long, four inches wide, and one and five- eighths inches deep, 5 cents each ; in quarter boxes, measuring not more than four and three-fourths inches long, three and one-half inches wide, and one and one-fourth inches deep, 2i cents each ; when imported in any other form, 40 per centum ad valorem. 211. Fish in cans or packages made of tin or other material, except anchovies and sardines * * *, not specially enumerated or pro- . vided for in this Act, 20 per centum ad valorem. 1890 1883 SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 397 291. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more tlian five inches long, four inches wide, and three and one-half inches deep, 10 cents per whole box ; in half boxes, meas- uring not more than five inches long, four inches wide, and one and five- eighths inches deep, 5 cents each ; in quarter boxes, measuring not more than four and three-fourths inches long, three and one-half inches wide, and one and one-fourth inches deep, 2J cents each ; when imported in any other form, 40 per centum ad valorem. 295. Fish in cans or packages made of tin or other material, except anchovies and sardines * * *^ not specially enumerated or provided for in this Act, 30 per centum ad valorem. 281. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, 10 cents per whole box ; in half boxes, measur- ing not more than five inches long, four inches wide, and one and five- eighths deep, 5 cents each ; in quarter boxes, measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep, 2i cents each ; when imported in any other form, 40 per centum ad valorem. 282. Fish preserved in oil, except anchovies and sardines, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Fish, Boned. Boned Salmon. — Salmon from which the larger part of the backbone had been removed, leaving the side bones and other bones in the fish, and which had been treated with a solution of salt or brine for the purpose of preserving them during transportation and not sufficient to affect their acceptability to the con- suming public as fresh fish, were not boned within the meaning of paragraph 216, but were entitled to free entry under the provision for " fresh-water fish, and all other fish not otherwise specially provided for " in paragraph 483. " Boned " Defined. — The term " boned," according to its common signification, does not necessarily mean boneless, but substantially freed of bone. Whether or not an article is boned can not be determined by the process em- ployed. A process, for instance, which will render a flat fish like the halibut boned may not have the same result when applied to a fish of different ana- tomical construction, such as the salmon. — Woodward & Son v. U. S. (Ct. Cust. Appls.), T. D. 35918; (G. A. 7719) T. D. 35364 reversed. Fish in Lard. — Fish in tins being packed in lard was found not to be the high-grade delicacy intended to be covered by the 25 per cent provision in para- graph 216, and it was held dutiable at 15 per cent, as claimed. — Ab. 38862. Fish in Oil, Skinned or Boned. — Boned fish packed in oil, in tins or bottles, is dutiable under the first clause of paragraph 216, at 25 per cent, under the general plan of the fish schedule pointed out in the case of Tokstad-Burger Co., protest 764910, G. A. 7720 (T. D. 3-5365), and not at three-fourths of 1 cent per pound as fish, skinned or boned.— T. D. 35366 ( G. A. 7721 ) . Fish Packed in Fish Oil. — The provision for fish in oil in paragraph 216, is not limited to fish packed in oil other than fish oil. If fish oil is used instead of olive, peanut, or other vegetable oil, the product is still fish packed in oil. Strohmeyer & Arpe Co. v. U. S. (5 Ct. Cust. Appls., 527 ; T. D. 35175) followed.— T. D. 35826 (G. A. 7798). The chemical analyses showed 5.7 per cent oil with these fish in tins. It is immaterial how this oil became present. The additional duty provided in paragraph 216, was intended to reach any case in which oil is part of the sub- stance in which the fish is found packed when offered for importation. — Stroh- meyer & Arpe Co. v. U. S. (Ct. Cust Appls.), T. D. 35175; (G. A. Ab. 35629) T. D. 34459 affirmed. 398 DIGEST OF CUSTOMS DECISIONS. Fish Roe. Pkesekvkd. — The constant presence and application of heat or cold as an ar- resting agency of decomposition does not constitute preservation. Fish Roe, Salted, When not Pkeseuvei). — Fish roe, salted sufhciently to pre- serve it during the winter, but not during the sunnner, in the climate of New York, is not " preserved " within the meaning of paragraph 21G. U. S. v. Kagawa (5 Ct. Cust. Appls., 388; T. D. 34934) distinguished.— Moscahlades Bros. r. U. S. (Ct. Cust. Appls.), T. D. 35973; Ah. 3728G reversed. Fi.sh, Skinned or lioned, in Tins. — Boned or skinned fish, packed in tin pack- ages, but not in oil or in oil and other substances, is dutiable as " all other fish in tin packages," at 15 per cent ad valorem under the .second clause of para- graph 21G, and not at three-fourths of 1 per cent per pound as " fish, skinned or boned," under the last clause. — Tokstad-Burger Co. v. U. S. (Ct. Cust. Appls.), T. D. 35981 ; (G. A. 7720) T. D. 35365 affirmed. Under the general plan of the fish schedule of the tariff act of 1913 (1) the raw or nearly raw food product, roughly prepared or not prepared at all, is to enter free of duty ; (2) fish slightly advanced in preparation by skinning or boning is to pay tliree-fourths of 1 cent per pound ; (3) fish more elaborately prepared by packing in tin packages pay 15 per cent; (4) fish highly prepared in tins or other packages, with oil or oil and other substances, pay, 25 per cent. Under this plan for gradation of duty based upon the condition of advance- ment, skinned or boned fish in tins is dutiable under the provision for fish in tins not specially provided for at 15 per cent, and not under the provision for fish, skinned or boned. The rule which requires classification under the more specific of two com- peting provisions can not be invoked in the face of a plain purpose to the con- trary manifested by the language used by Congress in framing the whole schedule.— T. D. 353G5 (G. A. 7720) ; afiirmed by T. D. 35981 (Ct. Cust. Appls.) above. Fletched Halibut. — The merchandise consists of large lialibut, about 3 feet long, cleaned, cut into halves, and the backbone taken out, the skin remaining on the back of each fish, it being salted for preservation. It was classified by the collector under the last clause of paragraph 21G, reading, "fish, skinned or boned, three-fourths of 1 cent per pound," and it is claimed to be free of duty under paragraph 483, reading, " fresh-water fish, and all other fish not other- wise specially provided for in this section." Protest overruled. — Ab. 35547 (T. D. 34440). Fresh-water fish packed in tins are properly dutiable under the provision for " all other fish, * * * in tin packages, not specially provided for in this sec- tion," in paragraph 210, and are not entitled to free entry as " f re.sh-water fish" under paragraph 483.- T. D. 37000 (G. A. 8025). Fresh-Water Fish Skinned and Boned dutiable at rate of three-fourths of 1 cent per pound under paragraph 21G.— Dept. Order (T. D. 34836). DECISIONS UNDER THE ACT OF 1909. AnchoA-ies, Brisling, Sprats, sardines, and alewives. pickled, salted, or smoked, in tins, 30 per cent ad valorem under paragraph 270; in kegs, casks, or boxes, under paragraph 270 or 273, according to the size of the packages. — Dept. Order (T. D. 32914). Antipasto properly dutiable at the rate of 30 per cent ad valorem under paragraph 270, as fish in tin packages.— Dept. Order (T. D. 33243). SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 399 Dried Boiiito assessed undei- psiragrapli 270, held dutiable under paragraph 273 as " fish, skinned or boned."— Ab. 29052 (T. D. 32681). Fresh Caviar. — An examination of the legislative record shows that the " situation as it existed " was known when the paragraph making caviar duti- able under tariff act of 1909 was " pressed upon the attention of the legislative body " ; and the words " other preserved " emi)loyed in that paragraph are pot to be taken to defeat a manifest intention of the Congress, and there being no evidence to show what process the caviar of the importation may have been subjected to, it was dutiable under paragraph 270. U. S. v. Cohn (2 Ind. Ter., 474) ; Hubbard v. City of Taunton (140 Mass., 467) ; Kelly v. The People (132 111., 363). Hansen v. U. S. (T. D. 30769) distinguished.— U. S. v. American Express Co. (Ct. Cust. Appls.), T. D. 31636; (G. A. 7152) T. D. 31205 reversed. Fish Balls or Fish Pudding in Tins. — The merchandise consists of haddock and other material combined, fish being conceded to be the article of chief value in the compound. The mixed-material clause of paragraph 481 applies. It must be taken to be a manufacture in which fish constitutes the material of chief value and it is one not specially enumerated. It was dutiable as if wholly composed of fish and at the rate assessed by the board. Murphy v. Arnson (96 U. S., 131); American Express Co. v. U. S. (2 Ct. Cust. Appls., 39; T. D. 31591 ) .—Benson v. U. S. (Ct. Cust. Appls.), T. D. 33882; (G. A. 7465) T. D. 33472 affirmed. Fish in Oil. — Looking at the fish schedule of the act of 1909 as a whole, and considering its general scope and effect in order to get at the intent of the Congress, we find that with the exception of the herring and mackrel clauses, which, by reason of a specific eo nomine designation, fall outside the general plan and are subject to a different rule, Congress evidently intended, first, that the most advanced class of fish, to wit, those packed in tins with oil added for flavor and preservation, and therefore increasing the expense of preparation, should pay the highest rate; second, the slightly less advanced goods, although packed in the same way but containing no oil, namely, the fish in tins, should pay the next highest rate ; and third, that fish packed in packages of less than one-half barrel, whether tin or other material, should also pay the rate for fish in tins ; and, finally, that fish not in any of the above classes should pay a still lower rate of li cents per pound if advanced to the condition of skinned or boned, and if not advanced even to that condition, but simply fresh, packed in ice, salted, or otherwise prepared, the lowest rate of all, namely, three-fourths of 1 cent per pound, should apply. Under this plan the fish here under consideration are dutiable under tie first clause of paragraph 270, at the appropriate rate as fish in oil In tins, and not as fish, skinned or boned, under paragraph 273. This purpose so plainly appears from the language used by Congress that the above conclusion is arrived at, irrespective of which of the two provisions, when separated from the context, would be the more specific. — T. D. 35269 (G. A. 7706). Fish in Tins. — The merchandise is fish, salted, and is at the same time fish in tin packages, and it was covered by both paragraphs 270 and 273. As to which of these apply the more specifically seems to have been determined by judicial interpretation, an interpretation that appears to have received legis- lative approval. Salt fish in tins was not subject to the duty impo.sed by para- graph 273, but was classifiable as " other fish (except shellfish) in tin packages " under paragraph 270. — Chee Chong & Co. et al. v. U. S. (Ct. cust. Appls.), T. D. 35194; (G. A. Ab. 36300) T. D. 34727 and (G. A. 7602) T. D. 347SS affirmed. 400 DIGEST OF CUSTOMS DECISIONS. Tlie processes to which the fish of the importation had been subjected put them in a class apart from " fish in tin pacliuges," as provided for in paragraph 270. The evidence sustains the finding that the merchandise here consisted of herring or inaclcorol, piclvled or salted, and these were dutiable as such under the eo nomine provisions of paragraphs 272 and 273, respectively. — U. S. v. Smith & Nessle Co. et al. (Ct. Oust, Appls.), T. D. 3:«12 ; (G. A. 73S0) T. D. 32680 aflirmed. Fish in tins, packed in oil containing small quantities of tomato sauce, dutiable at 30 per cent ad valorem under paragrapii 270. — Dept. Order (T. D. 32765). Fish Skinned and Boned in packages of less than one-half barrel held dutiable under paragraph 273. Ab. 29052 (T. D. 326S1) followed.— Ab. 29522 (T. D. 32767). Herrings Under Paragraph 2 73.— In view of the decisions of the courts and Board of General Appraisers and in view of departmental rulings besides, it must be taken that the various small fish of the several importations come within the provision for herrings in paragraph 272, and not within paragraph 270, as fish packed in tin boxes or cans.— U. S. v. Miller &, Tokstad et al ; U. S. V. Moos & Co. et al ; U. S. v. Strohmeyer & Arpe Co. (Ct. Cust. Appls.), T. D. 34443; (G. A. 7504) T. D. 33815, (G. A. Ab. 34000) T. D. 33848, and (G. A. Ab. 34389) T. D. 34033 afiirmed. Sardines. — The term " sardines " is a comprehensive one, and includes sprats, brislings, and herrings, the only distinction being with reference to the size of the fish, herrings ordinarily being larger. They are all members of llio Ix'rring genus Clnpcidw. Sardines put up in bouillon, tomato sauce, vinegar, or mustard sauce held dutiable as " herrings, picked or salted, smoked or kippered," at one-half of 1 cent per pound under paragraph 272, as claimed in the protests, and not at 30 per cent ad valorem as fish in tins under paragraph 270. — T. D. 33815 (G. A. 7504) ; afiirmed by T. D. 34443 (Ct. Cust. Appls.) above. Herrings Packed in Oil. — The broad language of paragraph 270, fixing duty on fish (except shellfish), by whatever name known, packed in oil, makes the legislative intent clear to include all fish so processed, including herrings. The word "herrings" is not there used, but herrings are included within its terms just as definitely and exactly as if the word had been employed, for it includes fish conditioned as there described by whatever name known. U. S. v. Smith & Nessle Co. (4 Ct. Cust. Appls., — ; T. D. 33312) distinguished.— Snfith & Co. V. U. S. (Ct. Cust. Appls.), T. D. 34008; (G. A. 7474) T. D. -l.'inSS aliirmed. Herring, Pickled and Boned, or Pickled, Skinned, and Boned. — This mer- chandise is within the literal meaning of the langauge in both paragraph 272 and paragraph 273, but " herrings, pickled," of paragraph 272 is the more specific designation and therefore would control. Further than this, " herring" is an eo nomine designation. Brennan v. IJ. S. (K'.O Fed., 743) and U. S. r. Reiss & Brady (136 Fed., 741) distinguished.— U. S. v. Haaker & Co. et al. (Ct. Cust Appls.), T. D. 33884; (G. A. 7485) T. D. 33059 affirmed. Herring, l»ickled or Smoked. — In paragraph 272, Congress has corre- lated herrings of all kinds, and has included there herrings, pickled or salted, smoked or kippered, with the knowledge, it is to be presumed, that kippered herring can only be imported as fish, in tins and has so made of the terms em- ployed a designation more specific than "all other fish (except shellfish) in tin packages," paragraph 270. The imi)ortations are dutiable under paragraph 272. U. S. V. Rosenslein (T. D. 31358) distinguished.— Ahlbrecht & Son v. SCHEDULE G AGEICULTURAL PRODUCTS AjS'D PROVISIONS. 401 U. S. ; Meiizel & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32226; (G. A. 7198) T, D. 31474 reversed. Herrings, Skinned or Boned.— Pickled, salted, or smoked herrings, skinned or boned, dutiable under paragraph 273, at the rate of 1^ cents per pound. — Dept. Order (T. D. 30511). Kamoboko. — On the authority of Benson v. U. S. (4 Ct. Cust. Appls., 467; T. D. 338S2) so-called "kamoboko" or " chikuwa," composed of fish, boned and ground, salt and flour added, cooked, and packed in tins, was lield properly classified as fish in tins.— Ab. 35295 (T. D. 34355). Kazunoko. Preserved. — When fish are dried, whether by means of the heat of the sun or otherwise, being thereby saved from decomposition for a substantial period of time, they are " preserved " within the common meaning of that term. Fish Roe. — The term " preserved " in paragraph 270 does not bear a re- stricted interpretation, and the provision there for " caviar, and other preserved roe of fish " was intended to classify all fish roe, which had been treated in any manner for preservation for food purposes, as preserved fish roe. — U. S. v. Kagawa & Co. et al. (Ct. Cust. Appls.), T. D. 34934; (G. A. 7507) T. D. 33911 reversed. KIPPEREU Herring in Tin Cans. — The words " herrings, kippered," in para- graph 272, are construed with reference to the commercial meaning of those words at the time of the statute's enactment, and while it would appear there may have been occasional importations of kippered herring not in tins, the decided prepcmderance of the testimony here is that kippered herring are com- monly imported in tins and can only be so imported during all seasons of the jear, and " herrings, kippered," must be taken to refer to the fi.sh in tin con- tainers, and as such these are dutiable under paragraph 272. — U. S. v. Koseu- stein Bros. (Ct. Cust. Appls.), T. D. 31357; (G. A. 7070) T. D. 30794 aflirmed. Kippered herring in tins to be assessed with duty under paragraph 270 at 30 per cent ad valorem.— Dept. Order (T. D. 30684). Shark Fins dutiable as " fish, skinned or boned," at the rate of IJ cents per pound under paragraph 273.— Dept. Order (T. D. 31894). Tai Tempiira. — The connnodity which is manufactured in Japan from a fish known as " tai," which is cleaned, boned, and ground, sauce added, cooked by steam, and afterwards fried in oil, was held dutiable as fish in tins under paragraph 270 rather than as a nonenumerai:ed manufactured article (par. 480). Benson v. U. S. (4 Ct. Cust. Appls., 467; T. D. 33882) followed.— Ab. 34669. Tunny Fish. — Tariff acts are not drawn in the terms of science, but in those of commerce, presumptively the language in common use, and while the tunny fish may be a mackerel in the eye of science it can not be so classified for cus- toms purposes, it not being popularly or commercially known as such. The fish are fish in tin packages and they were properly assessed under paragraph 270. — Meyer & Lange et al. v. U. S. (Ct. Cust. Appls.), T. D. 35436; (G. A. 7635) T. D. 34916 affirmed. DECISIONS UNDER THE ACT OF 1897. Anchovy Relish. — A relish composed of anchovies, olives, and pickles, packed in oil in small gla.ss jars, anchovies the component of chief value, was held dutiable under the provision of paragraph 258 for anchovies in jars. The 60690°— 18— VOL 1 20 402 DIGEST OF CUSTOMS DECISIONS. collector luid classified this article as fish in jiackasos containliic: less than one-half a harrel, under the same paragraph. — Ah. 21191 (T. D. 29727). Antipasto. — So-called " antipasto," a relish composed of tunny fish, mush- rooms, olives, onions, and gherkins packed in olive oil in small tins, and having fish for its chief component in value and quantity, is dutiable under the pro- vision for fisli in tin packages in paragraph 25S, either directly or as being an unenunieratod article composed in chief value of fish and so dutiable by virtue of section 7. It is error to assess the article under the provision in paragraph 241 for "pickles and sauces of all kinds and fish paste or .sauce." — T. D. 27886 (G. A. 6.".:W). Bismarck Herrings. — Fish in tins, pickled with vim-gar and known as "Bismarck herring.s." are dutiable as "all other fish, excoi)t shellfish, in tin packages" and not as pickled herring. — Kauffman Bros. v. U. S. (C. C), 99 Fed. Rep., 430. Fresh Caviar. — Fresh roe of the sturgeon rubbed through a sieve, dropping thence into a solution of brine, the brine drawn off and the roe packed for shipment in tins and transported in a refrigerated state, does not constitute " fish roe prt^served for food purposes," as excepted by paragraph .549 and is not dutiable under paragraphs 2.'58 and 2G1. — Hansen v. U. S. ; Weber v. U. S. (Ct. Cust. Appls.), T. D. 30769; T. D. 30170 (C. C.) and (G. A. 6922) T. D. 29914 rever.sed. Caviar in Same Packages AVith Fish, — The shipment in question consisted of n.T pounds of lish i^acUi'd in ice. In the same box were two crocks of snlted caviar weighing 8 or 10 pounds. The collector classified the caviar under para- graph 2.58, relating to fish in i)ackages containing less than one-half barrel. Assessment affirmed.— Ab. 21521 (T. D. 29887). Caviar. — Caviar or fish roe, imported in tin packages, is not dutiable as an unenumerated manufactured article under section 6, but. by similitude, under the provision in paragraph 2.58 for fish in tin packages, which it resembles in quality, texture, and use, within the meaning of the similitude clause in section 7.— Menzel v. U. S. (C. C. A.), T. D. 27118; T. D. 2.5875 (C. C.) and Ab. 2287 (T. D. 2.5482) affirmed. Cream of Codfish, bein.g the flesh of codfish, shredded, the skin and bones entirely removed, packed in wooden boxes, is dutial:»le under paragraph 261 as "fish, skinned or boned," and not under paragraph 258 as "fish in paclvages containing loss than one-half barrel." G. A. 5130 (T. D. 23697) reversed; Teed V. U. S. (suit 3322) followed.— T. D. 24916 (G. A. .5546). Articles in Chief Value of Fish. — The protests related to goods invoiced as " canned fish aimetsuke," " canned kamaboko fish," " canned fish bread," and " canned kamaboko." These articles were found to consist of flesh of fish, with an addition •f flour, seasoned with sake and salt, and put up In tins, fish being the component of chief value. The importers objected to the classification under the provision for "all other fish" in paragraph 2.58, claiming assessment under section 6, relating to unenuinerated manufactures. Protests overruled on the authority of G. A. 4.598 (T. D. 21758).- Ab. 21064 (T. D. 29700). Fish and Pickles Mixed.— Merchandise classified under paragraph 241, re- lating to " vegetables prepared or preserved, including pickles and sauces of all kinds, and fish paste and sauce." We are satisfied that the component mat(M-ial of chief value in each of these cases is fish. The article containing anchovies would tlu^i-efore be dutiable under the provision for anchovies in paragraph 2.58: the one containing tunny fish should be classified under that clause of the same paragraph providing for SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 403 "fish in packages containing less than one-half barrel." Note G. A. 6535 (T. D. 27886).— Ab. 20465 (T. D. 29482). Fish in Large Tins. — In paragraph 258, relating to " fi.sh in bottles, jars, tin boxes, or cans " of certain specified sizes not exceeding 70 cubic inches, and " in other packages," the latter phrase is not limited to fish in packages of a retail size, but includes sardines packed in tins of a large size dealt in at whole- sale.— Strohmeyer r. U. S. (C. C. A.), T. D. 30390; T. D. 29818 (C. C.) and Ab. 19982 (T. D. 29348) affirmed. Appetit-Sild. — Appetit-sild or appetit-herring, consisting of small herring skinned, boned, pickled, and .spiced, and packed in tins, are not within the pro- vision in paragraph 258 for " fish known or labeled as anchovies, sardines, sprats, brislings, sardels, or sai'dellen, packed in tin boxes or cans," as they are not " kncnvn or labeled" under any of those names; but they are dutiable under the provision in the same paragraph for " all other fish in tin packages." In construing the portion of paragraph 258, relating to " fish in tin packages," in connection with the enumeration of " herrings, pickled or salted," in para- graph 260. and of " fish, skinned or boned," in paragraph 261, Held that the fact of imjiortation in tins is the controlling element, and tliat the first-named provision governs the classification of the following fish, when packed in tins : Appetit-sild or appetit-herring, consisting of herring skinned, boned, pickled, etc. ; curled fillets, gaffelbitar, marinated herring, and liryd-sild. — Benson v. U. S. (C. C. A.), T. D. 28656; T. D. 27502 (C. C.) reversed in part. Measurement of Fish in Tins. — In construing paragraph 258, providing for fish in tins "containing" various quantities. Held that the ascertainment of those quantities should be based on the actual capacity of the tins rather than on the amount of fish contained in tliem. — Gandolfl v. U. S. (C. 0.), T. D. 27854; (G. A. 6400) T. D. 27400 affirmed. Fish Skinned or Boned are dutiable at H cents per pound and not at 1 cent per pound under paragraph 2.59 as fresli-water fisli. We hold, therefore, that although the fish in question are fresh-water fish, yet as they have been pre- pared or dressed in a particular manner wliich presumably greatly enhances their value per pound over fish in ordinary conditions, they are subject to the specific provision for fish skinned or boned contained in paragraph 261. Lake Ontario Fish Co. v. U. S. (C. C), 99 Fed. Rep., 551.— T. D. 18607 (G. A. 4005). Salted Halibut. — Halibut, boned and salted, is dutiable at the rate of 1 cent per pound under paragraph 261 as halibut salted, and not at the rate of li cents per pound under the same paragraph, as fish boned. The provision for halibut salted, by name, is the narrower and more speci-fic, and will control.— T. D. 24688 (G. A. 5430). Fish. — The first part of paragraph 2-58 covers only the choicer articles of small fish when packed in oil or otherwise in bottles, jars, tin boxes, or cans. Herrings pickled and spiced, imported in small kegs and commercially known as Russian sardines, but which are not commercially known as sardines and are not sardines in fact, are dutiable under paragraph 260, and not under para- graph 258 as " fish known or labeled as sardines." — U. S. v. Rosenstein (C. C. A.), 98 Fed. Rep., 420. DECISIONS UNDER THE ACT OF 1894. Anchovies packed in cylindrical tin boxes of full, half, and quarter sizes are dutiable at 40 per cent. T. D. 15988 (G. A. 3012) reversed.— Leggett v. U. S. (C. C. A.), 99 Fed. Rep., 426. Sprats in Oil. — Sardines packed in oil in quarter tins of the size and style designated in this paragraph and so labeled as to be known to the trade gen- 404 DIGEST OF CUSTOMS DECISIONS. erally Jis " Sardines in oil," are dutialile as such and not as fish in cans, al- though tliey are not in fact sardines, hut sprats, and known among importers as sprats in oil. DS Fed. Hep.. 0!). allirmed. — Wieland v. Collector of I'ort of San Friiiicisco. 104 Fed. Kep.. 541. .Sprats and Sardelles. — Keller sprats packed in oil in (piarter hoxes, com- niercially kiniwn as "smoked sardines in oil," are dulialile under this para- graph and not as lish iu cases or packages made of tin, except anchovies and sardine.s. Sardelles de scandinavie packed in oil in quarter boxes are dutiable as fish in cans and not as anchovies or sardines. Reversing the board. — Meyer v. U. S., 8G Fed. Rep.. 120. DECISIONS UNDER THE ACT OF 1890. Herriiif^s put ui) in kegs in a preparation of vinegar and spices, to which are added small quantities of vegetables, such as onions and carrots, are dutiable under paragraph 294 and not as fish in cans or packages. — Rosenstein V. U. S. (71 Fed. Rep., 949), reversing T. D. 13167 (G. A. 1,588). Kippered Herring. — Various kinds of herring, packed in hermetically sealed tin cans and known as " digby cliicks." " preserved bloaters," " divided herring," " kippered herring," " fresh herring," " deviled herring," and " herring in tomato sauce." are dutiable as fish in cans or packages and not as fish smoked, dried, salted, etc., nor as herring pickled or salted. T. D. 12506 (G. A. 1250) ; In re Johnson (C. C), 56 Fed. Rep., 822.— T. D. 14413 (G. A. 2297). Sardines in One-Eighth Bo.\es. — The merchandise consists of sardines packed in boxes of tin of the same dimensions as those covered by bo.-ird decisions G. A. 1366 and G. A. 2791, which are conuuercially known as one-eighth boxes. General appraisers decisions reversed In re La Manna v. U. S. (C. G. A.), 67 Fed. Rep.. 2.33. infra.— T. D. 15979 (G. A. 3003). Sardines imported in boxes nnich smaller than quarter boxes, and com- mercially known as eighth boxes, are not subject to a specific duty of 2i cents per l)ox, but only to the ad vahM'em duty of 40 per cent. Reversing the circuit court.— I«i Manna r. U. S. (C. C. A.). 67 Fed. Rep., 233. DECISIONS UNDER THE ACT OF 1883. Herrings Preserved in a brine of vinegar, salt, and .spices, with onions, carrots, pepi)ers. and other vegetables, known in trade as "Russian sardines" and ready for food in their in)ported state, are dutiable as fish prepared and not as herrings pickled or salted. — Hansen v. Robertson. 29 Fed. Rep., 686. 2 17. Apples, peaches, quinces, cherries, plums, and pears, green or ripe. 10 cents per bushel of tifty pounds; berries, ediitle, in their natural condition, one-half cent per qmirt ; cranberries, 10 per centum ad valorem; all edible fruits, including berries, when dried, desiccated, evaporated, or prepared in any manner, not specially provided for in this section, 1 cent per pound; comfits, sweetmeats, and fruits of all kinds i)reserved 1913 *" I''"''^^^<^^ '" sugar, or having sugar added thereto or preserved or packed ill molasses, spirits, or their own juices, if containing no alcohol, or containing not over 10 per centum of alcohol, 20 per centum ad valorem; if containing over 10 per centum of alcohol and not specially provided for in this section. 20 per centum ad valorem, and in addition .$2.50 per proof gallon on the alcohol contained tliercin in excess of 10 per ct-ntuni ; jellies of all kinils. 20 pei- centum ad valorem; pineapples preserved in tlieir own juice, 20 per centum ad valorem. SCHEDULE G — AGRICULTURAL PRODUCTS AND PROVISIONS, 405 1909 1C97 1804 1890 < 274. Apples, peaches, nted on all such excess, whether the alcohol is ahs()rbed hy the fruit or is surroinuliuf; it.— T. D. 24G53 (G. A. 5414). Fruit Pulp, which is the flesii of the fruit reduced to a pulp and preserved in its own jnice hy cooking ;iii(i hrnnclicil senlinLC in tin cans, II (hi dutiable under para;iraph 208 as " fruits preserved in their own juices," and not under paragraph 2(>2 as "fruits j)repared in any manner." — T. D. 2S799 (G. A. G726). Preserved Giiijt'er. — The importers objected to classification of the article in question as a sweetmeat under parajrraph 2G3, contending that it was dutiable imder section 6 as an unenumerated manufactured article. Assessment af- firmed.— Ab. 19GS9 (T. D. 29280). Stem and Cargo Ginger does not lose its character as a sweetmeat when imported in bulk in casks, and when so imjtorted was dutiable under para- graph 2G3.— Delapenha iV: Co. v. U. S. ; rcidx.dy & Co. v. U. S. (Ct. Cust. Appls.K T. D. SllK); (G. A. 7018) T. D. 30000 aflirmed. Gooseberries Pickled. — These berries being i)ickled in vinegar are excluded from the provision for berries in their natural state. Neither are they covered by paragraph 559. They are clearly edible fruits and as clearly belong to the class known as berries; hence we conclude they shouUl be dutiable .-it 2 cents per pound under this provision in paragraph 2G2.— Ab. 187S3 (T. 1). 28907). Halawy. — The testimony shows that this commodity is composed of an infusion of soai)-l);irk root, sesame oil, and sugar, and is imt up in tins of various sizes. When opened it is in the form of a solid cake; and among the Syrians it is cut and eaten with bread much as jelly or camied fruits might be used. It is sweet, the testimony showing that it contains about 40 i)er cent sugar .ind GO per cent sesame oil. In the domestic economy of those who iise this product it seems to serve the place of a preserve or sweetmeat, and we therefore think it has been properly assessed as such luider paragraph 203. — Ab. 19337 (T. D. 29159). Maraschino Cherries. — There is an acknowledged dillicully in determining the precise percentage of alcohol that is necessary to constitute a preservative of cherries in maraschino when these are packed in hermetically sealed bottles or tins ; but where alcohol iu amounts from 3.10 per cent to 5.45 per cent apjiears to have been used, and tlie evidence showing that alcohol in such proportions retards fermentation wdien the fruit is exposed to air, it is held this amount serves a iturpose in preserving the fruit for use, the fruit was so preserved in spirits, and was dutiable under pai'agraph 203. U. S. c. Ueiss (100 Fi'd. Kep., 74G) distinguished.— Godillot v. U. S. ; Reiss v. U. S. (Ct. Cust. Appls.), T. D. 31275; (G. A. 0958) T. D. 30222 affirmed. Frfit, Pkki'auki). — Fruit (cherries) was put up in a light sirup flavored by maraschino, in bottles hermetically sealed, the sirup containing an insignilicant quantity of alcohol and no juice, and the sealing and not Ihc sirup being the preservative. Held that it was dutiable under paragraph 202 as "edible fruits prep:ired in any manner," rather than under paragraph 203 as "fruits preserved in sugar, spirits, or in their own juices." Fruit Pkkskuvkd in Sugak. — Even if the provision in jiaragraph 263 for fruit pre.serveM7 ) T. D. 31G21 altirined. DECISIONS UNDER THE ACT OF 1897. Impurities in Currants. — Currants iiiiportod in an uiicloaned condition are oard of General Apprai.sers under section 15, customs administrative act of 1890. — U. S. v. Zucca ; (C. C.) T. D. 30147; (G. A. 6505) T. D. 27793 and Ah. 14132 (T. D. 27873) affirmed. Olives in Small Kofts. — Construing the provisions in paragraph 264 for olives " in bottles, jars, or similar packages," and " in casks or otherwi.se than in bottles, jars, or similar packages." Held that the distinction made between containers has reference to simlliuity in size and use in trade; that the former provision relates to packages suitable for retail transactions, and the latter to packages for wholesale dealings; and that olives in small kegs or casks con- taining less than 1 gallon, in which they are sold for retail consumption, are dutiable under the fir.st of said provisions. The meaning of "cask" and "keg" discussed. — Lomba v. U. S. (two cases) (D. C), T. D. 27707; (G. A. 6068) T. D. 26476 affirmed. SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 417 Olives — Measurement — " Gallon." — In measuring olives for tlie purpose of assessing the duty " per gallon " provided in paragraph 264, the liquid or wine gallon, and not the dry gallon, should be used, irrespective of whether the olives are dry or in brine.— Ceballos v. U. S. (C. C. A.), T. D. 27264; T. D. 27001 (C. C.) and (G. A. 6221) T. D. 26888 affirmed; T. D. 25879 (C. C.) and (G. A. 5701 ) T. D. 25359 affirmed. Stuffed Olives are dutiable under the provision for " olives, green or pre- pared," in paragraph 264, and not under that for " all vegetables, prepared or pre.served, including pickles and sauces of all kinds, not specially provided for in this act," in paragraph 241.— T. D. 26921 (G. A. 6235). DECISIONS UNDER THE ACT OF 1894. Dried Currants, so called, from the Levantine, which are known to the trade by some thirty different names, indicating the islands or localities where grown, and which, although in fact raisins made from a small grape, constitute the only currants known commercially or imported, are, except those grown on the island of Zante, free, under paragraph 489, as dried fruit, and not dutiable under this paragraph as raisins. — Hills Bros. Co. v. U. S. (C. C. A.), 99 Fed. Rep., 264. 1913 219. Grapes in barrels or other packages, 25 cents per cubic foot of the capacity of the barrels or packages. 276. Grapes in barrels or other packages, 25 cents per cubic foot of capacity of barrels or packages. 265. Grapes in barrels or other packages, 20 cents per cubic foot of * capacity of barrels or packages. 1894 214. Grapes, 20 per centum ad valorem. 299. Grapes, 60 cents per barrel of three cubic feet capacity or frac- ^*^" tional part thereof. 1883 299. * * * grapes, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Almeria Grapes — Conventional Gauge. — Capacity of barrels containing Almeria grapes to be taken as 1.95 cubic feet and half barrels as 1.08 cubic feet within prescribed limitations, barrels outside of the prescribed limitations to be measured and their actual holding capacity ascertaned. T. D. 29274 of Sep- tember 30, 1908, revoked.— Dept. Order (T. D. 32601). Almeria grapes imported in barrels held to be dutiable, when imported prior to January 1, 1910, on the basis of an average capacity of 1.93 cubic feet per barrel and 0.965 cubic foot per half barrel.- T. D. 30664 (G. A. 7030). DECISIONS UNDER THE ACT OF 1897. Capacity of Grape Barrels. — Certain so-called " 25-kilo " barrels, containing Almeria grapes, found to be of an average capacity of 2 cubic feet each. U. S. V. Bonanno and U. S. v. Mayer (suits 3168 and 3169, unreported), affirming In re Bonanno (G. A. 4857), followed.— T. D. 23602 (G. A. 5101). DECISIONS UNDER THE ACT OF 1890. Grapes Imported in Barrels, and packed in sawdust or cork dust, are dutiable under paragraph 299 at the rate of 60 cents per barrel of 3 cubic feet, or fraction thereof, without allowance for the cork dust in which they are packed.— Dept. Order (T. D. 16688). 60690°— 18— VOL 1 27 418 DIGEST OF CUSTOMS DECISIONS. 220. I>emons, limes, oranpes, grapefruit, shaddoclvS, and pomelos in parkapos of a capacity of one and onp-fourth cutnc feet or less, 18 cents per package; in packages of capacity exceeding one and one-fourth cubic 1913 feet and not exceeding two and one-half cubic feet, 35 cents per pack- age; in packages exceeding two and one-half and not exceeding f^ve cubic feet. 70 cents per package; in jKickages exceeding live cubic feet or in bulk, one-half of 1 cent per pound. 277. Lemons, IJ cents i>er pound ; oranges, limes, grapefruit, shad- docks, or pomelos, 1 cent per pound. 1909 1897 1894 1890 1883 266. Oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 1 cent per pound. 216. Oranges, lemons, and limes, in packages, at the rate of 8 cents per cubic foot of capacity; in bulk. .$1..^)0 i)er one thousand; * * *_ 301. Oranges, lemons, and limes, in packages of capacity of one and one-fourth cubic feet or less. 13 cents per package: in packages of capac- ity exceeding one and one-fourth cubic feet and not exceeding two and one-half cubic feet, 2.^) cents per package; in packages of capacity ex- ceeding two and one-half cubic feet and not exceeding five cubic feet, 50 cents per package ; in packages of capacity exceeding five cubic feet, for every additional cubic foot or fractional part tliereof. 10 cents; in bulk, .?1..50 per one thousand ; * * *. 296. Oranges, in boxes of capacity not exceeding two and one-half cubic feet, 25 c-ents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, 13 cents per half box; in bulk, .$1.60 per thousand ; in barrels, capacity not exceel led, 7i cents per pound ; * * *. DECISIONS UNDER THE ACT OF 1909. Slielled Almonds. " Ci.KAn." — That construction of the word " cU>ar " as api)Iied to slu>lled alindiuls will he avuidcd when to ar pound; ^®^" shflled, 6 cents per pound. 1883 303. * * * fillxnts and walnuts of all kinds, 3 cents per pound. DECISIONS UNDER THE ACT OF 1909. Shelled Walnuts. — The attempts to establish a commercial designation must be deemed to have failed, thouKli a proi)er view of the lanj^uage in para.i,Taph 281 would exclude in its construction any evidence of trade designation ; the words there are essentially descriptive, not denominative. Walnut meat, broken in parts less than halves, are dutiable as " walnuts of all kinds," " shelled," under paragraph 281. — Habicht, Braun & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 32206; (G. A. 7229) T, D. 31651 affirmed. DECISIONS UNDER THE ACT OF 1883. Hazel Nuts are dutiable as filberts and not as nuts not specially provided for.— T. D. 10525 (G. A. 175). 1913 1909 1897 1894 1890 1883 1913 1909 225. Peanuts or ground beans, unshelled, three-eighths of 1 cent per pound ; shelled, three-fourths of 1 cent per pound. 282. I'eanuts or ground beans, unshelled, one-half of 1 cent per pound; shelled, 1 cent per pound. 271. Peanuts or ground beans, unshelled, one-half of 1 cent per pound ; s lie lied, 1 cent per pound. 223. Peanuts or ground beans, 20 per centum ad valorem. 308. Peanuts or ground beans, unshelled, 1 cent per pound ; shelled, 1^ cents per pound. 304. Peanuts or ground beans, 1 cent per pound ; shelled, li cents per pound. 220. Nuts of all kinds, shelled or unshelled, not specially provided for in this section, 1 cent per p(jund ; but no allowance shall be made for dirt or otlier impurities in nuts of any kind, shelled or unshelled. 20. Drugs, such * * * nuts. * * * which are natural and un- compounded drugs and not edible, and not specially provided for in this section, but which are advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture, one-fourth of 1 cent per pound, and in addition thereto 10 jier centum ad valorem: Provided, That no article containing alcohol, or in the prepara- tion of which alcohol is used, shall be classitied for duty under this para- graph. 283. Nuts of all kinds, shelled or unshelled, not specially provided for in this .section, 1 cent per pound ; but no allowance shall be made for dirt or other impurities in nuts of any kind, shelled or unshelled. .559. Drugs, such as * * * nuts, * * * which are natural and uncompounded drugs and not edible and not specially i)rovided for in this section, and are in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pend- ing mamifact\n-e : Provided, That no article containing alcohol, or in the preparation of which alcohol is used, shall be admitted free of duty under this paragraph. (Free.) 635. Nuts: Brazil nuts, cream mits, * ♦ *. (Free.) 1897 ^^ 1894 1890 SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 423 20. Drugs, such as * * * nuts, * * * which are drugs and not edible, but which are advanced in value or condition by refining, grind- ing, or other process, and not specially provided for in this Act, one-fourth of 1 cent per pound, and in addition thereto 10 per centum ad valorem. 272. Nuts of all kinds, shelled or unshelled. not specially provided for in this Act, 1 cent per pound. 548. Drugs, such as * * * nuts, * * * which are drugs and not edible and are in a crude state, and not advanced in value or con- dition by retining or grinding, or by other process, and not specially pro- vided for in this Act. (Free.) 622. Nuts: Brazil nuts, cream nuts, * * *. (Free.) 16^. Drugs, such as * * * nuts, * * * any of the foregoing which are not edible, but which are advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in thi.s Act, 10 per centum ad valorem. 224. * * * other nuts shelled or unshelled, not specially provided for in this Act, 20 per centum ad valorem. 470. Drugs, such as * * * nuts, * * * any of the foregoing drugs which are not edible, and which have not been advanced in value or condition by refining or grinding, or by other process of manufacture, and not .specially provided for in this Act. (Free.) 491. Brazil nuts, cream nuts, * * * (Free.) 24. Drugs, such as * * * nuts, * * * any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, 10 per centum ad valorem. 309. Nuts of all kinds, shelled or unshelled, not specially provided for in this Act. 1* cents per pound. 560. Drugs, such as * * * nuts, * * * ^ny of the foregoing which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. (Free.) 583. Brazil nuts. (Free.) 584. Cream nuts. (Free.) 94. All * * * nuts. * * * any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act, 10 per centum ad valorem. 305. Nuts of all kinds, shelled or unshelled, not specially enumerated or provided for in this Act, 2 cents per pound. 636. Drugs, * * * such as * * * nuts, * * * any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act. (Free.) 746. Nuts, * * * Brazil or cream. (Free.) DECISIONS UNDER THE ACT OF 1913. Areca Nuts.— The chief use of areca nuts in this country is as a medicine, hence they are doubtless properly classifiable as drugs, but the history of the drug paragraph of the free list, as well as the doctrine of expressio unius est exclusio alterius, excludes them from paragraph 477. Nor are they free of duty under paragraph 552, not being ejusdem generis with moss and seaweed, being expressly provided for in paragraph 226, trader which they are properly classifiable for tariff purposes.— T. D. 35704 (G. A. 7773). Betel Nuts. — Decisions by the Board of United States General Appraisers that the expression " nuts of all kinds " included inedible as well as edible nuts have stood apparently unchallenged until legislative sanction of the view may be pre- sumed. This construction must be given to this expression in paragraph 226. The expression "nuts * * * shelled or unshelled" (par. 226), does not Include only those nuts which are capable of being shelled. 1883 424 DIGEST OF CUSTOMS DECISIONS. The tariff act of 1909 specified nuts eo nomine within the drug paragraphs, while tlie act of 1913 does not. "Notes on Tariff Revision, 1913" shows that Congress intended that the specification of "nuts" in each of the drug para- graphs of tlie larift" act of liiUi) referred only to such nuts as were used expressly for dyeing and tanning and that this intention was continued in the act of 1913. Paragraph 477. tariff act of 1913, does not include any kind of nuts. Betel nuts are dutiable as nuts (par. 226), and not as cmule drugs (par. 477) or nonenunieraled articles (par. 385).— Sheldon & Co. v. U. S. (Ct. Gust. Appls.), T. D. 37024; Ab. 39365 affirmed. Cola Nuts. — It was shown that the nuts are sold to drug houses, but the omission of nuts from the drug paragraph of the law of 1913 was held to indi- cate the intention on the pari of Congress that these nuts should be classified under paragraph 22G. G. A. 7773 (T. D. 35704) noted.— Ab. 38466. Kola Nuts were held properly classified under paragraph 226 on the au- thority of Ab. 38466 and G. A. 7773 (T. D. 35704).— Ab. 38619. DECISIONS UNDER THE ACT OF 1909. Illipe Xuts. — The case has been submitted on the record, with a reference to T. D. 19.58. The merchandise is reported by the appraiser to be illipe nuts, nuts not edible, and used for the oil they contain. They are held dutiable as nuts n. s. p. f. under paragraph 283.- Ab. 32680 (T. D. 33511). Italian Pine Cones. — This merchandise consists of Italian pine cones with the nuts attached thereto. The nuts are held to be dutiable under the eo nomine provision for nuts in paragraph 283. The cones are not shell nor " dirt or other impurities " in the nuts, and duty should be assessed upon the weight of the nuts alone.— U. S. r. Amendola (Ct. Cust. Appls.), T. D. 35156; (G. A. Ab. 36255) T. D. 34698 affirmed. The valuable part of the commodity is the .seeds or nuts which are found between the layers of the cones. This germinating part of the pine tree is a aweet white kernel, oblong in shape, contained within a dark leathery or woody shell, which becomes very hard on being dried. The collector separated the seeds or nuts from the cones, placing no duty upon the cones, but assessing the seeds, as lie terms them, at 10 cents per pound under the provision in para- graph 266. We think the commodity is dutiable as nuts. — Ab. 25595 (T. D. 31616). Wood Oil Nuts, claimed to be nonedible and used entirely for the extraction of the oil contained therein, were held properly classified under the provision for nuts of all kinds in paragraph 283 rather than as crude drugs (par. 559). — Ab. 36711 (T. D. 34845). DECISIONS UNDER THE ACT OF 1897. Bastard Brazil Nuts, a variety of nuts gathered on the Brazilian border, somewhat reseml)llng the well-known edible Brazil nuts of commerce, but un- known as such to trade, and not edible, are not entitled to free entry under paragraph 622. but are dutiable under paragraph 272 as nuts not specially provided for.— T. D. 22894 (G. A. 4891). Chinese Water Chestnuts and Caltrop Nuts. — Water chestnuts dutiable under jiaragraph 2«"7 as a vegetable in its natural state. Caltrop nuts or horn chestnuts (sometimes known as water chestnuts) classified as nuts under para- graph 272.— Dept. Order (T. D. 22.516). Dirt in Nuts. — In assessing duty on shellc(l niits provided for in paragraphs 26;) to 272 no allowance should be made for dirt or other imimrities found in SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 425 the nuts on importation, at least in the absence of evidence of abnormal quan- tities of such foreign matter or a variation from the ordinary wholes^ale con- dition. Following Spencer v. U. S. (C. C. A.), T. D. 27877. — T. D. 27964 (G. A. 6554). In assessing the duty per pound provided on shelled nuts in paragraphs 269 and 270 no allowance should be made for impurities found in the nuts on im- portation.— Spencer V. U. S. (C. C. A.), T. D. 27877; T. D. 26974 (C. C.) and (G. A. 5943) T. D. 26090 affirmed. Jatropha Nuts, the fruit of the Aleurites triloba (candle tree) of the family of castor-oil plants, a native of the Moluccas and some of the Pacific islands, from which oil used for the same purposes as linseed oil and having cathartic properties is obtained by expression, are exempt from duty as nonedible nuts, '• which are drugs," under paragraph 548. and are not dutiable at 25 cents per bushel as oil seeds under paragraph 254. — T. D. 24533 (G. A. 5363). Longans. — Chinese longans, nuts in every respect similar to but smaller than the Chinese lichi, and consisting of a smooth round seed surrounded by a pulpy edible substance, which, in turn, is surrounded by a thin warty shell, when dried in the condition, as they come from the tree, are properly dutiable at the rate of 1 cent per pound under the provisions of paragraph 272 as " nuts unshelled, not specially provided for." When this pulpy edible substance is taken from the nut, so that the latter loses its identity as such, dried and pressed into cakes of about one-half pound or other weight, this merchandise is properly dutiable at the rate of 2 cents per pound as edible fruit dried under the provisions of paragraph 262. G. A. 3097, G. A. 4756, and U. S. v. Wing Wo Chong (98 Fed. Rep., 602), United States Court of Appeals, followed ; G. A. 4150 and G. A. 4618, noted ; U. S. v. Hong Lung Chung, Southern Disti-ict, United States Circuit Court (suit 3061, unre- ported), followed.— T. D. 23985 (G. A. 5203). Lychee, or lichi, is dutiable as a nut under paragraph 272, and not as an edible fruit, dried, under paragraph 262. Board decision In re Wing Wo Chong (G. A. 4150 and 4618) modified.— T. D. 22461 (G. A. 4756). Pine Cones free of duty as a crude vegetable substance under paragraph 617. and not dutiable as nuts.— T. D. 20038 (G. A. 4260). Sapucaia Nuts. — The importers contended tliat certain sapucaia nuts should have been admitted free of duty under paragraph 622 as Brazil nuts. Protest overruled. Note G. A. 4891 (T. D. 22894).— Ab. 8603 (T. D. 26802). DECISIONS UNDER THE ACT OF 1890. Betel Leaves and Nuts are nonenumerated articles and are not dutiable under paragraph 288 as vegetables.— T. D. 10746 (G. A. 299). 1913 227. Venison, and other game, 1^ cents per pound; game birds, dressed, 30 per centum ad valorem. 1909 285. * + ♦ venison and other game, except birds, 1^ cents per pound. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1013. Game Birds, Canned. — An inspection of the sample shows that this bird before cooking was dressed, as the feathers and entrails seem to have been 426 DIGEST OF CUSTOMS DECISIONS. removed. The fact that it was subsequently cooked we do not think prevents its classification as dressed game bird. — Ab. 38262. Dead Game Birds, Undressed. — Tliese birds were dead, but not dressed ; that is, they were imported with their heads, feet, and feathers on, and not drawn. We think the records clearly show that they are all game birds, but not beinj; dressed should not be assessetl under the latter part of paraKi'iiph 227, but are clearly included within the term " other game " in the first part of para-raph 227. Note G. A. 7670 (T. D. 35098).— Ab. 37359. Birds known as " black game," which are imported with their heads, feet, and feathers on. and undrawn, are not dutiable as " game birds, dressed," under paragraph 227, but are classifiable under the provision for " venison and other game," in the first part of the same paragraph. — T. D. 35098 (G. A. 7670). DECISIONS UNDER THE ACT OF 1897. Deer and Moose Carcasses. — The protest related to deer and moose car- cas.ses classilied as beef by similitude under paragraph 274. The imi)orter con- tended that they should have been classifieil as unenumerated articles under section 6, or that they were exempt from duty because having no commercial value, on the authority of article .501, Customs Regulations of 3899. Protest overruled. Note Ab. 7902 (T. D. 26682).— Ab. 14743 (T. D. 28020). Dead Hares, undressed, are dutiable at 10 per cent ad valorem under section 6 as unenumerated unmanufactured articles, and arc not dutiable, by virtue of the similitude clau.se, at 2 cents per pound, the rate made applicable to " fresh beef, veal, mutton, and pork," by paragraph 274.— T. D. 27646 (G. A. 6454). Dead Wild Pigeons. — Paragraph 494, relating to " birds and land and water fowls," is not restricted in its operation to live birds. Dead wild pigeons are exempt from duty under paragraph 494, and are not dutiable as dressed poultry under paragraph 278.— T. D. 25360 (G. A. 5702). Venison dutiable at 2 cents per pound under paragraph 274 and section 7. — Dept. Order (T. D. 25012). DECISIONS UNDER THE ACT OF 1890. Dead Wild Ducks. — Wild duck.s, dead or alive, are not poultry. Paragraph 505 provides for waterfowl, with no limitation as to condition. Had the appel- lant contended for free admission, the claim would have been allowed, but as he failed to take the proper course, the board is unable to grant him relief, and the decision of the collector must stand.— T. D. 10917 (G. A. 412). Dead Game Birds. — We make a finding of facts that the partridges and tinanius in question are birds, and hold that they are entitled to free entry as claimed by the appellants under paragraph 505. — T. D. 13678 (G. A. 1916). 238. Elxtract of meat, not specially provided for in this section, 10 cents per pound ; fluid extract of meat, 5 cents per pound, but the 1913 dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported. 287. Extract of meat, not specially provided for in this section, 35 cents per pound ; fluid extract of meat. 15 cents per pound, but the 1909 dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported. SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 427 276. Extract of meat, not specially provided for in tliis Act, 35 cents 1897 P^^ pound ; fluid extract of meat, 15 cents per pound, bivt the dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the package in which the same is imported. 1894 225. Extract of meat, 15 per centum ad valorem. 313. Extract of meat, all not specially provided for in this Act, 35 cents per pound ; fluid extract of meat, 15 cents per pound ; and no 1890 separate or additional duty shall be collected on such coverings unless as such they are suitable and apparently designed for use other than in the importation of meat extracts. 1883 255. Meat, extract of, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Bouillon Cubes. — The merchandise is vegetable extractive matter with a small amount of meat extract and is a nonenumerated manufacture unless it is dutiable by similitude. There is no substantial proof in the record of there being any substantive portion of meat extract in the.se bouillon cubes, the proof showing rather that vegetable extract predominates to the exclusion of all other ingredients save for flavoring. But there can be no similitude of quality or texture between such a liquid extract and a vegetable or other solid. The merchandise is dutiable as a nonenumerated manufacture under paragrph 481. — Lang V. U. S. (Ct. Cust. Appls.), T. D. 33394; (G. A. Ab. 29G61) T, D. 32801 reversed. Marmite, a commodity of vegetable origin produced from yeast, is not similar in use to extract of meat, but is dutiable under paragraph 480 as an unenumer- ated manufactured article.— T. D. 32030 (G. A. 7302). DECISIONS UNDER THE ACT OF 1897. Extract of Meat in Cubes. — The merchandise was classified under the pro- vision in paragraph 276 for extract of meat not specially provided for. The importers coutentled for classification under section 6. Protest overruled. — Ab. 21749. 229. Poultry, live, 1 cent per pound ; dead, or prepared in any man- 1913 ner, including the weight of the immediate coverings or containers, 2 cents per pound. 1909 289. Poultry, live, 3 cents per pound ; dead, 5 cents per pound. 1897 278. Poultry, live, 3 cents per pound ; dressed, 5 cents per pound. 1894 226. Poultry, 2 cents per pound ; dressed, 3 cents per pound. 1890 315. Poultry, live, 3 cents per pound ; dressed, 5 cents per pound. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Dried Ducks' Feet and Gizzards. — This case is ruled by U. S. v. Weber (6 Ct. Cust. Appls., — ; T. D. 35469). The merchandise is dutiable as poultry, prepared in any manner, paragraph 229. — U. S. v. Brown & Co. (Ct. Cust. Appls.), T. D. 35471; (G. A. 7681) T. D. 35130 and G. A. Ab. 37382 reversed. Goose Breasts Containers. — Certain goose breasts wrapped in their own skius and packed in sealed tin containers with brine were assessed for duty under paragraph 229. The collector assessed duty upon the total weight of the goose breasts, the brine, and the tin containers. It is contended by the importers that the tin containers or the brine should have been excluded in assessing duty. Applying 428 DIGEST OF CUSTOMS DECISIONS. the case of Austin, .\ii-liuls A: Co. r. U. S. (5 Ct. Ciist. Appls., — ; T. D. 342r)0), ami Horsliehl's case, Ab. 35593 (T. D. 34459), we are of the opinion tliat the colleetor's as.se.^snient is correct.— Al). 370912 (T. D. 35020). Iniiiu'diate Coveriiiss. — Poultry in this case was wrapped in parcinnent paper, paclced in ice and sawdust, then inch).sed in an enveU)pe of burhip and incased in a wooden packing case. The importer chiinis that duty sliould be assessed only on the poultry and the paper wrapping. Protest .sustaininl. Al). 35593 (T. D. 34459) noted.— Ab. 3S139. The merchandise imported in this case consists of dead chickens packed in a wooden box. In view of the whole record we are of the opinion that it was not intended (hat duty should be paid at the rate of 2 cents per pound on these rough boxes. We therefore hold that the dutiable weight should be the weight of the poidtry, including the weight of the paper and excluding the weight of the wooden boxes.— Ab. 35.593 (T. D. 34459). Pate de Foie Gras. — The provision in paragraph 229 that relates to " poultry prepared in any manner," clearly appears to have been enacted in view of Kwong Yuen Shing ;;. U. S. (1 Ct. Cust. Appls., 16; T. D. 30774), and must be taken accordingly to enlarge the terms used so as to include the nierchandi.se here as poultry prepared. Articles of food "prepared or preserved" do not necessarily retain their original form and separate identity. — U. S. v. Weber (Ct. Cust. Appls.), T. D. 354G9; G. A. Ab. 37379 reversed. DECISIONS UNDER THE ACT OF 1909. Homing Pigeons, to be released for flight, dutiable as live poultry at the rate of 3 cents per pound under paragraph 238, or free of duty under bond under paragraph 493.— Dept. Order (T. D. 32026). Frozen Pheasants. — Protests overruled as to frozen pheasants from Japan cla.ssifi(>d as poultry, dead, under paragraph 289, and claimed free of duty as "birds and land and water fowls" (par. 510). — Ab. 35702. DECISIONS UNDER THE ACT OF 1897. Duck Meat, Prepared. — The meat of ducks, salted, dried, and packed in tins, with or without peanut oil. is dutiable not as poultry dressed, nor as a nonenumerated raw or unmanufactured article, but under paragraph 275, as meats prepared or preserved, and not specially provided for. — Kwong Yuen Shing I. U. S. (Ct. Cust. Appls.), T. D. 30774; T. D. 301G6 (C. C.) and G. A. Ab. 21036 affirmed. Hybrid Geese. — Live geese raised on Canadian farms and collected there- from for importation to tlie I''nited States held to be dutiable as "poultry" under paragraph 278. The fact that an undetermined number of the importa- tion may be hybrids resulting from the mingling of the wild Canadian goose with the domestic goose, and, having some characteristics of the wild species, deemed not sullicient to entitle the ini])ortation to free entry under paragraph 494. G. A. 5074 (T. D. 23505) distinguished.— T. D. 28345 (G. A. 6646). Pat6 de Foie Gras. — The provision in paragraph 275 for " meats of all kinds, prepared or preserved," includes canned meat of poultry and birds, and poultry livers in the foiin of pate de foie gras.— Smith v. U. S. (C. C. A.), T. D. 30227; T. I). 29646 (C. C.) and Ab. 18619 (T. D. 28910) affirmed. Plymouth Hock Hens for Breeding Purposes. — The word " animal," as used in paragraph 473, is restricted in its application to quadrupeds such as horses, cattle, sheep, swine, cats, dogs, etc., and would not include fowl. SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 429 Barred Plymouth Rock hens, imported for breeding purposes, but not shown to be registered in a book of record established for that breed, held dutiable as "poultry " under paragraph 278, and not free as animals imported for breeding purposes under paragraph 473, nor as " birds and land and water fowls " under paragraph 494.— T. D. 25132 (G. A. 5619). Turkeys and Guinea Fowl not shown to be wild birds were properly classi- fied as " poultry " under paragraph 278, rather than under paragraph 494, re- lating to "birds and land fowls."— Silz v. U. S. (2 cases) (C. C. A.), T. D. 30388; T. D. 29568 (C. C), (G. A. 6701) T. D. 28652, and Ab. 17785 (T. D. 28653) affirmed. DECISIONS UNDER THE ACT OF 1890. Goose Livers. — The merchandise consists of fresh goose livers contained in kegs and packed in goose fat, the proixjrtion being about 50 pounds of livers to 20 pounds of fat. The whole is in a solid mass. We find (1) that the merchandise is not dressed poultry, and (2) that it is prepared or preserved meat. — T. D. 15156 (G. A. 2682). 1913 1909 1897 1894^ 1890 230. Chicory root, raw, dried, or undried, but unground, 1 cent per pound ; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specifically provided for in this section, 2 cents per pound. 291. Chicory root, raw, dried, or undried, but unground, li cents per pound ; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwi.se prepared, and not specially provided for in this section, 3 cents per pound. 280. Chicory root, raw, dried, or undried, but unground, 1 cent per pound ; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this Act, 2i cents per pound. 227. Chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this Act, 2 cents per pound. 435. Chicory root, raw, dried or undried, but unground. (Free.) 317. Chicory root, burnt or roasted, gi-ound or granulated, or in rolls, or otherwise prepared, and not specially provided for in this Act. 2 cents per pound. [ 533. Chicory root, raw, dried or undried, but unground. (Free.) 1883 ^^^' ^h'^'oi'y root, ground or unground, burnt or prepared, 2 cents per pound. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1SS3. Chicory. — Duty of 5 cents a pound assessed on chicory under this act and the importer claimed that the duty should be 1 cent under section 1, act of June 6, 1872 (17 Stat., 230). Held that it was not error for the court to charge the jury that ground chicory was the same thing as burnt chicory, and to submit to them to determine from the evidence, as a matter of fact, whether the imported article in question was a new preparation, something other than ground chicory. — Arthur v. Herold, 100 U. S., 75. 231. Unsweetened chocolate and cocoa, prepared or manufactured, not .specially provided for in this section. 8 per centum ad valorem. Sweetened chocolate and cocoa, prepared or manufactured, not specially 1913 P^'^ifl^fl ^01' in this section, valued at 20 cents per pound or less. 2 cent's per pound ; valued at more than 20 cents per pound, 25 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, .shall be included in the dutiable weight and the valuf^ of the merchandise. 1894 1890^ 430 DIGEST OF CUSTOMS DECISIONS. 202. Choc'oljite and cocoa, prepared or manufactured, not specially provided for in this section, valued at not over 15 cents per pound, 2^ cents i)er pound ; valued above IT) and not above 24 cents per pound, 2i cents per pound and 10 per centum ad valorem; valued above 24 and not 1909 above Bn cents per pound ; 5 cents per pound and 10 per centum ad valorem ; valued above 35 cents per pound, 50 per centum ad valorem. The weight and value of all coverings, other than plain wooden, shall be included in the dutiable weight and value of the foregoing merchandise; powdered cocoa, unsweetened, 5 cents per pound. 281. Chocolate and cocoa, prepared or manufactured, not .specially provided for in this Act, valued at not over 15 cents per pound. 2i cents per pound; valued above 15 and not above 24 cents per pound, 2i cents per pound and 10 per centum ad valorem; valued above 24 and not above 1897 35 cents per pound, 5 cents per pound and 10 per centum ad valorem; valued above 35 cents i>er pound, 50 i)er centum ad valorem. The weight and value of all coverings, other than plain wooden, shall be included in the dutiable weight and value of the foregoing merchandise; powdered cocoa, unsweetened, 5 cents per pound. 229. Cocoa, prepared or manufactured, not specially provided for in this Act, 2 cents per pound; chocolate, sweetened, flavored, or other, valued at 35 cents per pound or less, 2 cents per pound ; valued at exceed- ing 35 cents per pound * * * 35 per centum ad valorem. 318. Chocolate (other than chocolate confectionery and chocolate com- mercially known as sweetened chocolate), 2 cents per pound. 319. Cocoa, prepared or unmanufactured, not specially provided for in this Act, 2 cents per pound. „ f 291. Chocolate, 2 cents per pound. 188^1 292. Cocoa, prepared or manufactured, 2 cents per pound. DECISIONS UNDER THE ACT OF 1913. Chocolate and Coco Coverings. — Under paragraph 231 the phrase " outer packing case or other covering " comprehends all of the covering around the outside of the contents of the package, whether one covering or more, as where the wooden case is lined with tin or zinc or is covered with burlap, and all other coverings being inner should be considered as " immediate " and included in the weight and value.— Dept. Order (T. D. 84111). Immediate Coverings.— The question here is the dutiable value of cocoa, packed in tin boxes, the tin boxes inclosed in inner wooden boxes, and the latter packed in an outer packing case. Duty was assessed on the total weight of cocoa, tin boxes, and inner wooden boxes. The importers claim the wooden boxes should not have been included in the weight. Protest overruled. Ab. 25478 (T. D. 31543) and Ab. 31054 (T. D. 33106) followed.— Ab. 38101. DECISIONS UNDER THE ACT OF 1909. Delangrenier's Food. — The case was submitted without testimony. The chemist's analysis states that it is probably a mixture of cocoa powder and other starchy substances, and that it contains 6.2 per cent of solid fat, and from 50 to 55 per cent of sugar, the residue being largely starch. It evidently has gome cocoa in it and looks somewhat like prepared cocoa. Its use, as nearly as we can arrive at the facts from the meager record, is about the same as cocoa. Therefore we consider it has been properly assessed under paragraph 292, by similitude.— Ab. 25513 (T. D. 31568). DECISIONS UNDER THE ACT OF 1897. Chocolate Confectionery. — Small wafers and other shapes of sweetened chocolate, wrapped in papers of various colors, and evidently intended to be sold SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 431 as a confection, are dutiable under paragraph 281, providing for " chocolate and cocoa, prepared or manufactured," and not under the provision in para- graph 212 covering "sugar candy and all confectionery." — T. D. 27217 (G. A. 6316). Coverings Other Than Plain Wooden. — So-called tin linings, placed inside wooden packing cases but readily detachable, and inside packings consisting of small wooden boxes with hinged lids and with advertisements on paper labels pasted upon the front of the boxes and upon the inside of the lids, are " cover- ings other than plain wooden," within the meaning of paragraph 281, relating to cocoa and chocolate, which provides that " the weight and value of all cover- ings, other than plain wooden, shall be included in the dutiable weight and value of" the contents. In re Schlienger, G. A. 4446 (T. D. 21198), and Cure v. U. S. (123 Fed. Rep., 994) followed.— T. D. 24810 (G. A. 5494). Method of Determining Rate of Duty. — In finding the value per pound of cocoa and chocolate, under paragraph 281, for the purpose of ascertaining the rate to be applied, the value and weight of plain wooden coverings should be excluded from the calculation, but the weight and value of all coverings other than plain wooden should be included. In re Sherwood (G. A. 4056) over- ruled; In re Schlienger (G. A. 4446) modified; U. S. v. Volkraann (107 Fed. Rep., 109) followed; compare In re Bartlett (G. A. 4686).— T. D. 23193 (G. A. 4969). Oatmeal-Cocoa. — " Hansen's oatmeal-cocoa," a preparation of cocoa and oat- meal, cocoa being the component material of chief value, held to be a non- enumerated article composed of two materials, and dutiable, by virtue of section 7, at the rate applicable to its component of chief value, which is pre- pared or manufactured cocoa, subject to a duty of 50 per cent ad valorem under paragraph 281.— T. D. 26801 (G. A. 6178). Oats Cocoa. — The subject of this protest is small tinfoil-wrapped tablets or cubes, said to be composed of cocoa and oatmeal, cocoa being the chief com- ponent material. The testimony is to the effect that by pressure the powdered cocoa is formed into these small cubes for convenience. In the classification of merchandise for dutiable purposes its condition on arrival is the only con- dition with which we are concerned. Note Worthington v. Robbins (139 U. S., 337). To the same effect see In re Schoverling (45 Fed. Rep., 349). We there- fore find that the commodity in question does not conform to the description of " powdered cocoa " in paragraph 281, as claimed by the importers, but lias been properly classified as a prepared or manufactured cocoa under the same paragraph. Note G. A. 6178 (T. D. 26801).— Ab. 22171 (T. D. 30122). While the component material of chief value seems to be derived from oats, the use and general characteristics of the commodity make it dutiable, by virtue of section 7, as cocoa under paragraph 281. It being pulverized and unsweet- ened, we consider it classifiable under the last provision in that paragraph for " powdered cocoa, unsweetened, 5 cents per pound." This case, we think, is differentiated from G. A. 6178 (T. D. 26801), which appears to be the same commodity but prepared or manufactured into cakes, and thus distinguished from powdered cocoa unsweetened, the commodity here. — Ab. 19077 (T. D. 29050). DECISIONS UNDER THE ACT OF 1894. Cocoa and Chocolate, Difference Between. — The difference between cocoa and chocolate indicated. Dr. Wilson's pure solidified cacao is prepared cocoa and not chocolate.— T. D. 18141 (G. A. 3898). 432 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Chocolate. — The official statement of members of the conference committees, that l)y a clerical error the parenthesis was placed after " sweetened chocolate " but that the parenthesis should have ended after " confectionery " although supported by the history of the bill and its amendments, the attention of Con- gress having been called to the mistake, and no action taken, do not authorize the courts, when construing the statute, to change the punctuation actually made, in the absence of evidence that the intent of the statute required the change. Sweetened chocolate manufactured from crude cocoa, not being provided for eo nomine in this act. is dutiable under this paragraph as cocoa manufactured and not under paragraph 318 as "chocolate" nor as assimilated to chocolate confectionery nor as a nonenumerated article. Reversing T. D. 10919 (G. A. 414). In re Austin (47 Fed. Rep., 873).— In re Schilling, 53 Fed. Rep., 81. 1913 1909 232. Cocoa butter or cocoa butterine, refined deodorized coconut oil, and all substitutes for cocoa butter. 3* cents per pound. 293. Cocoa butter or cocoa butterine, refined deodorized cocoanut oil, and all substitutes for cocoa butter. 3^ cents per pound. 1897 282. Cocoa butter or cocoa butterine, 3i cents per pound. 1894 230. Cocoa butter or cocoa butterine, 3^ cents per pound. 1890 320. Cocoa butter or cocoa butterine, 3^ cents per pound. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Cocolio. — The article has been advanced beyond the condition of the cocoa- nut oil of commerce. Whether it is fit for use as a substitute for cocoa butter is not brought out by the evidence, but the existence of that fact must be as- sumed in support of the collector's assessment until the contrary is proven. It is unnecessary to consider whether, if the article is not cocoa butterine, it would be assessable as a butter substitute under paragrjHih 263. — Ab. 9542 (T. D. 26958). Cocoa Butterine. — The provision for " cocoa butterine " in paragraph 282, providing for " cocoa butter and cocoa butterine," covers imitations of and sub- stitutes for cocoa-butter. An oily product, having a melting point of 80.6° F., manufactured by refining or otherwise manipulating cocoanut oil, so as to fit it for use as a substitute for cocoa butter, is dutiable as " cocoa butterine," under paragraph 282, and is not free as cocoanut oil. under paragraph 626.— T. D. 26900 (G. A. 6226). Refined Cocoanut Oil. — The provision in paragraph 626 for " cocoanut oil " includes refined as well as unrefined oil. Refined cocoanut oil is not " cocoa butterine " within the meaning of para- graph 282. " Cocoanut oil" in paragraph 626 is a more specific designation than " coc6a butterine" in paragraph 282.— Fuerst v. U. S. (C. C. A.), T. D. 30190; T. D. 29394 (CO and Ab. 9.541 (T. D. 269.58) reversed. As to certain cocoanut oil of the melting point of 70° to 75° F.. which has been purified and rendered suitable for culinary purposes and the manufacture of high-grade soaps, and which is not susceptible of the same uses as cocoa butter. Hrhl that the article is not subject to duty as " cocoa butterine " under paragraph 282, but is free of duty umler paragraph 626 as cocoanut oil. SCHEDULE G AGRICULTURAL, PRODUCTS AND PROVISIONS. 433 Cocoa butterine, as provided for in paragrapli 282, consists of products made in imitation of cocoa butter and adapted for use as a substitute there- for.— U. S. V. Oriental American Co. (C. C), T. D. 25179. DECISIONS UNDER THE ACT OF 1894. Cocoa Butter, made by a process not clearly shown, from cocoanut oil, which process consists in part in pressing the oil in a solid state to eliminate the softer oils, then melting the remaining solid and washing it with steam, is dutiable under paragraph 230, and not as a nonenumerated article nor free as cocoanut oil.— T. D. 1G293 (G. A. 3122) ; T. D. 18086 (G. A. 3888) ; Apgar v. U. S. (C. C. A.), 78 Fed. Rep, 332. 233. Dandelion root, and acorns, prepared, and articles used as 1913 coffee, or as substitutes for coffee, not specially provided for in this section, 2 cents per pound. 294. Dandelion root, and acorns, prepared, and articles used as coffee, 1909 or as substitutes for coffee, not specially provided for in this section, 2i cents per pound. 283. Dandelion root, and acorns, prepared, and articles used as coffee, 1897 or as substitutes for coffee, not specially provided for in this Act, 2^ cents per pound. 231. Dandelion root, and acorns, prepared, and other articles used as 1894 coffee, or as substitutes for coffee, not especially provided for in this Act, li cents per pound. 321. Dandelion root, and acorns, prepared, and other articles used as 1890 coffee, or as substitutes for coffee, not specially provided for in this Act, 1^ cents per pound. 290. Acorns, and dandelion root, * * * prepared, and all other 1883 articles used or intended to be used as coffee, or as substitutes therefor, not specially enumerated or provided for in this Act, 2 cents per pound. DECISIONS UNDER THE ACT OF 1909. Coffee Extract. — Liquid extract of coffee was held dutiable as coffee sub- stitute under paragraph 294. Hazard v. U. S. (175 Fed. Rep., 967; T. D. 30213) followed.— Ab. 25087 (T. D. 31405). DECISIONS UNDER THE ACT OF 1897. Coffee Essence, used as coffee or as a substitute therefor, is not " coffee " within the meaning of paragraph 529, but is dutiable either directly or by similitude under paragraph 283, relating to " articles used as coffee, or as substitutes for coffee."— Hazard v. U. S. (C. C. A.), T. D. 30213; T. D. 29351 (C. C.) and Ab. 14953 (T. D. 28074) reversed. Coffee Substitute. An article represented to be and sold as a substance not alone for coloring coffee, but as a substitute for a portion of each drawing of coffee, adding, it being claimed, to the quality, purity, and wholesomeness of the beverage as served, was dutiable under paragraph 283 as a substitute for coffee. — Petru American Importing Co. v. U. S. (Ct. Cust. Appls.), T. D. 31113; T. D. 30547 affirmed. Chicory and Beet Root. — A mixture of chicory and beet root is held dutiable under paragraph 280 relating to " chicory root, prepared," etc. Fig Mixtures.— Mixtures consisting of figs and chicory and figs and beet root, which are used with coffee, are dutiable under paragraph 283, relating to " articles used as coffee or as substitutes for coffee." — U. S. v. Solfronk (C. C), T. D. 30550; Ab. 21052 (T. D. 29690) reversed. 60690°— 18— VOL 1 28 434 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. " Seelig's Kaffee." — An imported article styled on the wrapper " Seelig's Kaffee," " Seelig's Coffee," or coffee extract, but invoiced as chicory, which is composed of more than 68 per cent of its total weight, but of only about 43 l>er cent of its total value, of chicory root, which possesses as its predominating flavor that of chicory root, and which is mixed with coffee for use, or is used alone like coffee, is dutiable as coffee substitute and not as chicory root. T. D. 12361 (G. A. 1133) and T. D. 12531 (G. A. 1215) reversed. In re Rosenstein (C. C), 56 Fed. Rep., 824; U. S. v. Rosenstein (C. C. A.), 60 Fed. Rep., 74. DECISIONS UNDER THE ACT OF 1883. Dandelion Root. — Duty was assessed at 2 cents a pound under paragraph 290. The appeUant claims free entry under paragraph 636. Paragraph 636 applies only to articles not specially enumerated. Duty was correctly assessed.— T. D. 10569 (G. A. 219). 234. Starch, made from potatoes, 1 cent per pound; all other starch, 1913 including all preparations, from whatever substance produced, fit for use as starcli, one-half cent per pound. 296. Starch, made from potatoes, li cents per pound ; all other starch, 1909 including all preparations, from whatever substance produced, fit for use as starch, 1 cent per pound. -gg_ 285. Starch, including all preparations, from whatever substance pro- duced, fit for use as starch, IJ cents per pound. 1894 232. Starch, including all preparations, from whatever substance pro- duced, commonly used as starch, li cents per pound. 1890 ^~^' Starch, including all preparations, from whatever substance pro- duced, fit for use as starch, 2 cents per pound. 1883 ~^^^" ^'•'t'^*" ^^ '^■^^^ starch, 2 cents per pound; rice starch, 2i cents per pound ; other starch, 2i cents per pound. DECISIONS UNDER THE ACT OF 1909. Katakuriko flour held properly classified as starch under paragraph 296. — Ab. 30503 (T. D. 32943). Potato Flour, classified as a prepared vegetable under paragraph 252, was claimed to be dutiable as a starch made from potatoes (par. 290). Protest sus- tained.— Ab. 26278 (T. D. 31813). Rice Starch. — " Flour of shiratama " held properly classified as starch under paragraph 296.— Ab. 30671 (T. D. 32997). DECISIONS UNDER THE ACT OF 1897. Arrowroot. — A starchy form of arrowroot commercially known as arrow- root, Held dutiable under the provision in paragrai)li 285 for " preparations fit for u.se as starch."'— IMichlleton i'. U. S. (C. C. A.), T. D. 27749; T. D. 26825 (C. C.) and (G. A. 5995) T. D. 26234 affirmed. Butter-Culture Starters. — Material classified as an unenumerated manu- facture under .section 6 was claimed to be dutiable as starch under paragrapli 285, by virtue of section 7. Protest sustained.— Ab. 23176 (T. D. 30585). DECISIONS UNDER THE ACT OF 1894. Farina and Potato Starch. — Potato starch, powdered, and known in trade as potato flour, is dutiable as starch and not as a nonenumerated article. T. D. 16955 (G. A. 3383).— T. D. 18011 (G. A. 3855). SCHEDULE G AGRICULTURAL PRODUCTS AND PROVISIONS. 435 DECISIONS UNDER THE ACT OF 1890. Water Chestnut Flour. — The phrase, "fit for use as starch," means " fit " for use in stiffening textile fabrics and does not cover starcli fit for use as food but unfit for laundry purposes.— T. D. 15155 (G. A. 2681). DECISIONS UNDER THE ACT OF 1883. Starch Made From Potatoes and pulverized or ground so as to take the form of a fine flour or powder and invoiced as sifted farina is dutiable as starch at 2 cents per pound and is not free as farina nor dutiable as a nonenumerated article. — Union National Bank v. Seeberger, 30 Fed Rep., 429. 235. Spices, unground : Cassia buds, cassia, and cassia vera; cinna- mon and cinnamon chips ; ginger root, unground and not preserved or candied ; nutmegs ; pepper, black or white ; capsicum or red pepper, or cayenne pepper ; and clove stems, 1 cent per pound ; cloves, 2 cents per pound ; pimento, three-fourths of 1 cent per pound ; sage, one-half cent per pound ; mace, 8 cents per pound ; Bombay or wild mace, 18 cents per 1913 pound ; ground spices, in each case, the specific duty per pound enumer- ated in tlie foregoing part of this paragraph for unground spices, and in addition thereto a duty of 20 per centum ad valorem ; mustard, ground or prepared, in bottles or otherwise, 6 cents per pound ; all other spices not specially provided for in this section, including all herbs or herb leaves in glass or other small packages for culinary use, 20 per centum ad valorem. 20. Drugs, such as * * * spices, * * * which are natural and uncompounded drugs and not edible, and not specially provided for in this section, but which are advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufac- ture, one-fourth of 1 cent per pound, and in addition thereto 10 per centum ad valorem : Provided, That no article containing alcohol, or in the preparation of wliich alcohol is used, shall be classified for duty under this paragraph. 298. Spices : Mustard, ground or prepared, in bottles or otherwise, 10 cents per pound ; capsicum or red pepper, or cayenne pepper, 2i cents per pound ; sage, 1 cent per pound ; spices not specially provided for in 1909 { this section, 3 cents per pound. 559. Drugs, such as * * * spices, * * * ; any of the foregoing which are natural and uncompounded drugs and not edible and not specially provided for in this section, and are in a crude state, not ad- vanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture : Provided, That no article containing alcohol, or in the preparation of which alcohol is used, shall be admitted free of duty under this paragraph. (Free.) 679. Spices : Cassia, cassia vera, and cassia buds ; cinnamon and chips of ; cloves and clove stems ; mace ; nutmegs ; pepper, black or white, and pimento; all the foregoing when unground; ginger root, unground and not preserved or candied. (Free.) 20. Drugs, such as * * * spices, * * * ; any of the foregoing which are drugs and not edible, but which are advanced in value or con- dition by refining, grinding, or other process, and not specially provided for in this Act, one-fourth of 1 cent per pound, and in addition thereto 10 per centum ad valorem. 287. Spices : Mustard, ground or prepared, in bottles or otherwise, 10 cents per pound ; capsicum or red pepper, or cayenne pepper, 2* cents per pound ; sage 1 cent per pound ; spices not specially provided for in this 1897 Act, 3 cents per pound. 548. Drugs, such as * * * spices, * * * ; any of the foregoing which are drugs and not edible and are in a crude state, and not ad- vanced in value or condition by refining or grinding, or by other process, and not specially provided for in this Act. (Free.) 6G7. Spices : Cassia, cassia vera, and cassia buds ; cinnamon and chips of; cloves and clove stems; mace; nutmegs; pepper, black or white, and pimento; all the foregoing when ungi'ound ; ginger root, unground and I, not preserved or candied. (Free.) 436 DIGEST OF CUSTOMS DECISIONS. IG*. Drugs, such as * * * spicos, * * * ; any of the foregoing which are not edihle, hut wliich are advanced in value or condition l)y relining or grinding, or hy other process of manufacture, and not specially provided for in tins Act, 10 per centum ad valorem. 234. Mustard, ground, preserved, or itrei)ared, in bottles or otherwise, 25 per centum ad valorem. 235. Spices, ground or powdered, not specially provided for in this Act, 3 cents per pound; capsicum or red pepper, 2* cents i)er pound, un- ground ; sage, 1 cent per pound. 470. Drugs, such as * * * spices, * * * ; any of the foregoing 1894 I drugs which are not edible, and which have not been advanceil in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. (Free.) 026. Cassia, cassia vera, and casshi buds, unground. (Free.) 627. Cinnamon, and chips of, unground. (P^ree. ) 628. Cloves and clove stems, unground. (Free.) 629. Ginger root, unground and not presei'ved or candied. (Free.) 630. Mace. (Free.) 631. Nutmegs. (Free.) 632. Pepper, black or white, unground. (Free.) 633. Pimento, unground. (Free.) 24. Drugs, such as * * * spices, * * * ; any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provi;isurement sli.-iU he counted as at least one proof gallon ; and the standard for determining the i)roof of brandy and other spirits or liquors of any kind Imported shall he the same as that which is defined in the laws rel:tting to internal n'vtMUie ; but any brandy or other si)irituous liquors, imported in casks 1894 of less caj)acity than fourteen gallons, shall be forfeiteil to the United States: Provided, That it shall he lawful for the Secretary of the Treas- ury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other licpiors by distillation or otherwise, in cases where it is impracticable to a.scertain such proof l)y the means prescribed by existing law or regulations. 330. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; and the standard for determining the proof of brandy and other .spirits or liquors of any kind imitorted shall be the same as that which is defined in the laws reliiting to internal reveiuie ; but any brandy or otiier sitirituous licpiors, imported in casks of 1890 less cai)acity than fourteen gallons, shall be forfi-ited to the United States: Pro'vidid, That it shall be lawfid for the Secretary of the Treas- ury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in case where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. 311. * * * each and every gauge or wine gallon of measurement shall be counted as at least one jiroof gallon; and the standard for deter-, mining th(> ju'oof of brandy and (»ther spirits or licpiors of any kind 1883 imi)orted shall be the same as that which is dehiied in the laws relating to internal revenue; but any brandy or other spirituous liquors imported in casks of less capacity than foui-teen gallons shall be forfeited to the United States. 1894 SCHEDULE H^ — SPIRITS, WINES, AND OTHER BEVERAGES. 443 DECISIONS UNDER THE ACT OF 1909. Proof and Gauge of Spirits.— In view of tlie provisions of section 3249 of the Revised Statutes and paragraph 301 of the act of August 5, 1909, that the proof of spirits shall be taken at a temperature of 60° F., customs officers are liereby instructed that in ascertaining the true proof and quantity of imported spirits gauged by them when the temperature is either above or below 60° F., corrections should be made for proof and volume in accordance with Table No. 3, pages 291-305, and Table No. 5, pages 409-559, of the United States Internal Revenue Ganger's Manual of 1906.— Dept. Order (T. D. 30970). 239. On all compounds or preparations of which distilled spirits are 1913 a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits. 302. On all compounds or preparations of which distilled spirits are 1909 a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits. 291. On all compounds or preparations of which distilled spirits are a 1897 component part of chief value, there shall be levied a duty of not loss than that imposed upon distilled spirits. 239. On all compounds or preparations (except as specified in the pre- ceding paragraph of the chemical schedule relating to medicinal prepara- tions, of which alcohol is a component part), of which distilled spirits are a component part of chief value, not specially provided for in this Act, there shall be levied a duty not less than that imposed upon dis- tilled spirits. 331. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially provided for in this Act, there shall be levied a duty not less than that imposed upon distilled spirits. 312. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially enumerated or provided for in this Act, there shall be levied a duty not less than that imposed upon distilled spirits. 240. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and 1913 other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, $2.60 per proof gallon. 303. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and 1909 other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, ,$2.60 per proof gallon. 292. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and 1897 other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this Act, $2.25 per proof gallon. 240. Cordials, liquors, arrack, absinthe, kirshwasser, ratafia, and other 1894 spirituous beverages or bitters of all kinds containing spirits, and not specially provided for in this Act, $1.80 per proof gallon. 332. Cordials, liquors, arrack, absinthe, kirshwasser, ratafia, and other 1890 spirituous beverages or bitters of all kinds containing spirits, and not specially provided for in this Act, $2.50 per proof gallon. 313. Cordials, liquors, arrack, absinthe, kirshwasser, ratafia, and other 1883 similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this Act, $2 per proof gallon. DECISIONS UNDER THE ACT OF 1909. Chinese Wine, so called, which is a spirituous beverage made by a processs of distillation from rice and which contains a high percentage of alcohol, is dutiable under paragraph 303 as a " spirituous beverage," and not under para- graph 307 as "rice wine."— T. D. 31523 (G. A. 7213). 1890 1883 444 DIGEST OF CUSTOMS DECISIONS. " Zabajone." — The commodity is described by the appraiser as "a mix- ture of marsala wine and eggs, linown as egguog." It has been assessed under paragraph 303. Tiie claim is made that under paragraph 303 the term "containing spirits" has reference to spirits as such, and that within tlie meaning of the statute a beverage does not contain spirits if it contains only such alcohol as is derived from the wine used in the preparation of the beverage under consideration. We can not so hold. We think it was intended that the statute .should cover alcohol, as such, whether found a.s a constituent part of some beverage or mixed in its purity to make up a spirituous drink of liquor. Note U. S. v. Shoemaker, S4 Fed. Kep., 14G.— Ab. 27045 (T. D. 31987). DECISIONS UNDER THE ACT OF 1897. Chinese Wines, so called, consisting of spirituous beverages distilled from rice or sorghum and flavored with various vegetable substances, are dutiable at $2.2.5 per proof gallon under the provision for spirituous beverages in para- graph 292. and are not dutiable at 15.5 cents per pound as medicinal prepara- tions containing alcohol under paragraph 67. Kwong Chin Chong v. U. S. (119 Fed. Kep., 383) ; In re Kwong Chin Chong, G. A. 2098 (T. D. 14047), and other cases followed.— T. D. 24675 (G. A. 5421). DECISIONS UNDER THE ACT OF 1890. Brandy Coloring. — Certain so-called coloring for brandy, containing 37.47 per cent of absolute alcohol, 36.10 per cent of water, 20.39 per cent of organic matter, and 4 cent of inorganic matter, held dutiable as spirituous beverage and not as coloring for brandy.— T. D. 12723 (G. A. 1372). Creme de Cassis, a beverage made of the juice of the currant combined with a heavy sirup and alcohol is a cordial containing spirits. — T. D. 11705 (G. A. 810). Fernet Bitters is a bitters containing spirits.— T. D. 12033 (G. A. 946). Ferro-China Bisleri, dutiable as bitters and not as a medicinal proprietary preparation.— T. D. 14245 (G. A. 2209). Marasquino, Cura^oa, and other spirituous cordials not proof, held to be dutiable at .$2.50 per gallon actual gauge, and not entitled to an allownnce for the difference between the actual strength and the strength of first proof. — T. D. 11838 (G. A. 829). DECISIONS UNDER THE ACT OF 1883. Amor Picon. — The preparation known as "Amer Picon " which is prepared by Picon & Co. according to a private formula, which contains from 30 to 40 per cent of alcohol, and which is advertised as a specific against malaria and also as a tonic, i3 dutiable as " bitters containing spirits " and not as a pro- prietary preparation. The glass bottles containing "Amer Picon " are dutiable as bottles containing spirituous liquors. — Curiel v. Beard (C. C), 44 Fed. Rep., 551. Anchor Bitters dutiable as a spirituous beverage at $2 per gallon and the bottles at 3 cents each and not" as a proprietary preparation and the bottles under paragraph 133 as filled.— T. D. 10509 (G. A. 159). Arp's I*epsin Bitters which are prepared under the direction of a sworn chemist and protected by a trade-mark, and are used not as a beverage but as IX tonic mixed with water or wine, the chief medical ingredient being pepsin SCHEDULE H SPIRITS, WINES, AND OTHER BEVEEAGES. 445 prepared chemically from the stomachs of animals, are dutiable under para- graph 99 and not as bitters containing spirits. — Grommes v. Seeberger (C. C), 41 Fed. Rep., 32. Benedictine. — The liqueur cordial known as " Benedictine " prepared in France after a secret formula derived from Benedictine monks of the Abbey of Fecamp and put up in bottles with labels signed and trade-marked by the proprietors and accompanied, in the case of each bottle, by a circular claiming for the liquor certain therapeutic qualities; but the fact appearing in evidence that it was a pleasant after-dinner drink, taken in small liqueur glasses, and that the greater part of it was sold to grocers, liquor dealers, and private families, and used as a beverage, is dutiable as a spirituous beverage and not as a proprietary preparation.— In re Gourd, 49 Fed. Rep., 728; T. D. 10G60 (G. A. 244) affirmed. Bonekamp Bitters. — Whether Bonekamp Bitters in 1899 were so similar to absinthe as to be susceptible of being assessed under the clause applicable to it was a question of fact properly left to the jury. The .jury having determined the fact adversely to the Government, it follows that such bitters were at that time to be classified under the proprietary clause. The rate of duty on the bottles was dependent upon the rate on the contents. — Erhardt v. Steinhardt. 153 U. S., 177. Fernet Bitters is dutiable as a proprietary preparation and the bottles con- taining it are dutiable under paragraph 133, 1883, at 30 per cent and not under paragraph 313, at $2 per gallon and 3 cents for each bottle. — T. D. 10418 (G. A. 109). Liquors. — The word " liquors " is frequently if not generally used to define spirits or distilled beverages in contradistinction to those that ai"e fermented. It is so in the act of 1883, Schedule H. The word " liquors " as used is obviously the result of misspelling the word " liqueurs."— Hollender v. Magone, 149 U. S., 586 ; 38 Fed. Rep., 912, reversed. Strassburger Bitters made of wine and brandy flavored with herbs and roots is dutiable as a spirituous beverage and not as a proprietary prepara- tion.— T. D. 10734 (G. A. 287). Wolfe's Aromatic Schiedam Schnapps is dutiable as a proprietary prepa- ration.— Wolfe V. U. S., 105 Fed. Rep., 940. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Angostura Bitters is dutiable as spirituous liquors not otherwise provided for and not as a medicinal preparation. — Dallet v. Smythe (6 Blatch., 419), 6 Fed. Cas., 1120. 241. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof ; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than $1.75 per gallon. 304. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than $1.75 per gallon. 1913 1909 1897 1894 1890 1883 446 DIGEST OF CUSTOMS DECISIONS. 293. No lower nite or .•ininuni of duly sliall he levied, collected, anrl paid oil Itraiidy, siiirits, .•iiid ntiier siiiriluoiis heveraj,'es tiiaii tliat tixod hy law for the descript ion df lirst proof; hut il siiall he iiicrt'ased in Iiroportioii for any greater strenf;tli than the strength of first proof, and all imitations of brandy or si)irits or wines inii)orted hy any names whatever shall be subject to the highest rate of duty provided for the genuine articles resi)ectively intended to be represented, and in no case less than .$1.50 per gallon. 241. No lower rate or amount of duty shall be levied, collected, and paid on brandy. si)irits, and other sjiirituous beverages than that fixed l)y law for the description of first proof; but it shall be increased in pro- portion for any greater strength than the strength of first proof, ami all imitations of brandy or spirits or wines imported by any names what- ever shall be subject to the highest I'ate of duty provided for the genuine articles respectively intendecl to be represented, and in no case less than $1 per gallon. 333. No lower rate or amount of duty shall be levied, collected, and paid on brandy, sjjirits, and other spirituous beverages than that fixed liy law for the description of lirst proof; but it shall he increa.sed in projwrtion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported hy any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than $1.50 per gallon. 314. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other sjiirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of l)randy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than $1 per gallon. DECISIONS UNDER THE ACT OF 1909. Imitation Cliaiiipagne. — " Champagne d'Ananas Monopole," which contains no alcoliol, was classified as champagne under paragraph .30G by reason of the following provision in paragraph 304 : "All imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented." It is claimed to be dutiable under paragraiili 311. as "ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol." I'rotest overruled.— Ab. 24669 (T. D. 31236). 242. Bay rum or bay water, whether distilled or compounded, of 1913 first proof, and in proportion for any greater strength than first proof, $1.75 per gallon. 305. Bay rum or bay water, whether distilled or compounded, of first 1909 proof, an(l in proportion for any greater strength than first proof, $1.75 per gallon. 294. Bay rum or bay water, whether distilh>(l or compounded, of first 1897 proof ,and in proportion for any greater strength than first proof, $1.50 per gallon. 242. Bay rum or bay water, whether distilled or compounded, of first 1894 proof, and in proportion for any greater strength than first proof, $1 per gallon. 334. Bay rum or bay water, whether distilled or compounded, of first 1890 proof, and in proportion for any greater strength than first proof, $1.50 per gallon. 335. Bay rum or bay water, whether distilled or compounded, $1 per 8881 gallon of first proof, and in proportion for any greater strength than the first proof. 1913 1909 1897 SCHEDULE H SPIRITS, WINES, AND OTHER BEVERAGES. 447 243. Champague and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, $9.60 per dozen ; containing not more than one pint each and more than one-half pint, $4.80 per dozen ; containing one-half pint each or less, $2.40 per dozen ; in bottles or other vessels containing more than one quart each, in addition to $9.60 per dozen bottles, on the quantity in excess of one quart, at the rate of $3 per gallon ; but no separate or additional duty shall be levied on the bottles. 306. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than ope pint, $9.60 per dozen ; containing not more than one pint each and more than one-half pint, $4.80 per dozen; containing one-half pint each or less, $2.40 per dozen; in bottles or other vessels containing more than one quart each, in addi- tion to $9.60 per dozen bottles, on the quantity in excess of one quart, at the rate of $3 per gallon ; but no separate or additional duty shall be levied on the bottles. 295. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, $8 per doze ; containing not more than one pint each and more than one-half pint, $4 per dozen ; containing one-half pint each or less, $2 per dozen ; in bottles or other vessels containing more than one quart each, in addition to $8 per dozen bottles, on the quantity in excess of one quart, at the rate of $2.-50 per gallon ; but no separate or additional duty shall be levied on the bottles. 243. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, $8 per dozen ; containing not more than one pint each and more than one-half pint, $4 1894 per dozen ; containing one-half pint each or less. $2 per dozen ; in bottles or other vessels containing more than one quart each, in addition to $8 per dozen bottles, on the quantity in excess of one quart, at the rate of $2..50 per gallon. 335. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, $8 per dozen; containing not more than one pint each and more than one-half pint, $4 1890 per dozen ; containing one-half pint each or less, $2 per dozen ; in bottles or other ve.ssels containing more than one quart each. In addition to $8 per dozen bottles, on the quantity in excess of one quart, at the rate of $2.50 per gallon. 307. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, $7 per dozen bottles ; containing not more than one pint each and more than one-half 1883 pint, $3.50 per dozen bottles ; containing one-half pint each, or less, $1.75 per dozen bottles ; in bottles containing more than one quart each, in addition to $7 per dozen bottles, at the rate of $2.25 per gallon on the quantity in excess of one quart bottle. DECISIONS UNDER THE ACT OF 1897. Champagne in Imperial Pint Bottles. — The specification of measures in the tariff act is presumed to have reference to American standards and not to tliose of the country of exportation. The provision in paragraph 295, for champagne in bottles containing more than " one pint," refers to the American pint ; and champagne in so-called im- perial pint bottles, which hold more than an American pint, is included in said provision accordingly. — T. D. 25535 (G. A. 5773). DECISIONS UNDER THE ACT OF 1894. Champagne Bottles containing champagne dutiable under paragraph 243 are not separately dutiable under paragraph 88, but are free. Laying a duty on champagne in bottles by the dozen would seem to preclude the application of 448 DIGEST OF CUSTOMS DECISIONS. any general duty on the champagne bottles, and a dropping of the specific pro- vision for a duty on bottles (as contained in the acts of 1S83 and 1890) seems to imply that tlicroafter no duty on champagne bottlos was to be assessed. Reversing Board.— De Luze v. U. S. (C. C), 84 Fed. Rep., 156. DECISIONS UNDER THE ACT OF 1890. llliinewinc Mousscux. — Importations are constantly made of sparkling moselles, sparkling Rhine wines, .sparkling Burgundies, and others, and these are all bought and sold as sparkling wines, and are never offered as still wines. They are commercially considered as sparkling wines without reference to the country of production, or whether they are artificially charged or the sparkle is developed in the natural way. Careful consideration was given to this case in view of the department's instructions to the collector of New York, October 28, 1893 (Synopsis 14444), which seemed to be adverse to the collector's decision herein. — T. D. 18163 (G. A. 3920). DECISIONS UNDER THE ACT OF 1883. Vino Nebiolo is a sparkling wine.— T. D. 11211 (G. A. 570). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Champagne. — Section 21, act of July 14, 1870 (16 Stat., 262). imposed on champagne wine a duty of .$G per dozen bottles (quart) and .$3 per dozen pint bottles, and on each bottle containing it a dutj- of 3 cents. — De Barry v. Arthur, 93 U. S., 420. Under the act of June 30, 1864, section 2 (13 Stat., 202), which lays a specific duty per gallon upon wines and an ad valorem duty also, with a proviso that no champagne in bottles shall pay a less duty than $6 per dozen quart or 2 dozen pint bottles, the effect is that if the specific duty upon the gallon and the ad valorem duty exceed the sum of $6 per dozen quart or 2 dozen pint the rate thus estimated will be imposed. It is only when the rate falls under the sum of $6 that no less sum is chargeable. — Bollinger's Champagne, 3 Wall., 560. 244. Still wines, including ginger wine or ginger cordial, vermuth, and rice wine or sake, and similar beverages not specially provided for in this section, in casks, or packages other than bottles or jugs, if con- taining 14 per centum or less of absolute alcohol, 45 cents per gallon ; if containing more than 14 per centum of absolute alcohol, 60 cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, contain- ing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one iflnt, $1.85 per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of 6 cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs : Provided, That any wines, ginger cordial, or vermuth imported containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further. That there shall be no constructive or other allowance for breakage, leakage. t>r damage on wines, liquors, cordials, or distilled spirits, except tiiat when 1913 it shall appear to the collector of customs from the ganger's return, verified by an aflidavit by the importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents amounting to 10 per centum or more of the total value of the contents of the said cask or package in its con- dition as exported, has been lost, allowance therefor may be made in the SCHEDULE H SPIRITS, WINES, AND OTHER BEVERAGES. 449 liquidation of tlie duties. Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, im- ported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation pre- scribe. 307. Still wines, including ginger wine or ginger cordial, vermuth, and rice wine or ^ake. and similar beverages not specially provided for in this section, in casks or packages other than bottles or jugs, if con- taining 14 per centum or less of absolute alcohol, 45 cents per gallon ; if containing more than 14 per centum of absolute alcohol, 60 cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, con- taining each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, $1.85 per case ; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of 6 cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs : Provided, That any wines, ginger cordial, or vermuth 1909 inqjorted containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 296. Still wines, including ginger wine or ginger cordial and ver- muth, in casks or packages other than bottles or jugs, if containing 14 per centum or less of absolute alcohol, 40 cents per gallon ; if con- taining more than 14 per centum of absolute alcohol, 50 cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, .$1.60 per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of 5 cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs : Provided, That any wines, ginger cordial, or vermuth imported contain- ing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further. That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be packed in pack- ages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if im- ported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 244. Still wines, including ginger wine or ginger cordial and vermuth, in casks or packages other than bottles or jugs, if containing 14 per centum or less of absolute alcohol, 30 cents per gallon ; if containing more than 14 per centum of absolute alcohol, 50 cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles 60690°— 18— VOL 1 29 1897 1890 450 DIGEST OF CUSTOMS DECISIONS. or jiips contaiiiinj; ouch not more than one pint, ifl.GO per case; and any excess beyond these quantities found in sucli bottles or juj;s shall be subject to a duty of 5 cents per pint or fractional part thereof, but no sojiarate or additional duty shall be assessed on the bottles or juss: 1894 I'rovidcd, That any wines, f^inp'r cordial, or vernuith imported contain- inj,' more than -\ per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further. That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other si)irituous liipiors imi>orted in bottles or jugs shall be packed in packages coiitaiiung not less than one dozen bottles or jugs in each pack- age, or duty shall he paid as if such package contained at least one dozen bottles or jugs. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 336. Still wines, including ginger wine or ginger cordial and vernuith, in cask.s, 50 cents per gallon ; in bf>ttles or jugs, per case of one dozen bottles or jugs, containing e:ich not more than one (juart and more than one pint, or twenty-four bottles or jugs containing each not more than one pine, .$1.00 per case ; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of 5 cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: I'rovidcd, That any wines, ginger cordial, or vermuth imported containing more than 24 per centum of alcohol shall be forfeited to the United States: And provided further. That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors imported in bottles or jugs shall be packed in packages containing not less than one dozen bottles or jugs in each package; and all such bottles or jugs shall pay an additional duty of 3 cents for each bottle or jug unless specially provided for in this act. 308. Still wines, in casks, 50 cents per gallon; in bottles, $1.60 per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty-four bottles containing each not more than one pint ; and any excess beyond these quantities found in such bottles shall be subject to a duty of 5 cents per pint or fractional part thereof; but no separate or additional duty shall be collected on the bottles : Provided, That any wines imported containing more than 24 per centum of alcohol shall be forfeited to the United States: Provided further. That there shall be no allowance for breakage, leakage, or damage on wines, li(luors, cordials, or distilled .spirits. 309. Vermuth, the same duty as on still wines. 310. Wines, brandy, and other .spirituous liquors imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package; and all such bottles, except as specially enumerated or provided for in this act, shall pay an additional duty of 3 cents for each . bottle. DECISIONS UNDER THE ACT OF 1913. Loss of Wine or Liquor. — Allowance for loss of wine or liquors due to breakage or injury of containers to be made when ganger's return shows an actual outage of 10 per cent or more, in addition to the allowance for normal wantage. T. D. 34140 modified accordingly.— Dept. Order (T. D. 35614). The regjilations governing allowances for losses of liquors by breakage or other injury, published in T. D. 34140, February 4, 1914, are amended as follows : " Delivery shall be construed to be effected at the timo when merchandise is actually delivered by the customs officers either directly to the importer or to the storekeeper in charge of a bonded warehouse. Where gauging is delayed until after the merchandise has been deposited in a bonded warehouse, date of delivery shall be construed to be the date of the completion of the gauging of the importation. 1883 < SCHEDULE H SPIRITS, WINES, AND OTHER BEVERAGES. 451 When merchandise is forwarded under an immediate transportation entry, delivery shall be effected at the port of destination under the above conditions." The phrase " net capacities " in paragraph 5 is amended to read " gross capacities."— Depr. Order (T. D. 34450). Regulations governing allowances for losses of liquors, by breakage or other injury, as provided in paragraph 244. — Dept. Order (T. D. 34140). Protest sustained claiming an allowance for excess outage of still wine from casks broken or otherwise injured in transit where it appears from the ganger's return that there has been a loss of 10 per cent or more of the total value of the contents of any particular cask in its condition as exported. — Ab. 37800. Meaning of " Package." — Paragraph 244 provides that an allowance in liquidation of duties on liquors may be made for a loss due to breakage when it appears to the collector from the gauger's return, verified by an affidavit of the importer, that a " cask or package " has been broken in transit and that 10 per cent of the value of the contents has been lost. Held, that the word " package " is not limited to liquors packed in bulk, but will cover an importation of bottled liquors packed in cases or boxes.— T. D. 35066 (G. A. 7666). Shortage of Liquor. Injuky to Cask. — An allowance for loss of liquor arising from injury in transit to the cask which contained it can be made under paragraph 244 only when the report of the gauger and the affidavit of the importer, filed in accord- ance with the provisions of the paragraph, conjoin to satisfy the collector of such loss. Theft. — If shortage of liquor is shown to be caused by theft previous to importation, a finding of loss due to breakage, leakage, or damage is not justified. G. A. 6699 (T. D. 28650) cited.— T. D. 35913 (G. A. 7818). DECISIONS UNDER THE ACT OF 1909. Alcohol in Still Wines. — The wine here was tested in accordance with the regulations of the Treasury. It was ascertained to contain absolute alcohol perceptibly in excess of 14 per cent. This finding leaves no room for construc- tion. The wines were dutiable as assessed at 60 cents per gallon under para- graph 307. U. S. V. Lueder (154 Fed. Rep., 1 ; T. D. 27918).— Vandegrift & Co. V. U. S. (Ct. Cust. Appls.), T. D. 32462; (G. A. Ab. 27439) T. D. 32126 affirmed. Allowance for Breakage, Leakage, etc. — The proviso to paragraph 307 for- bidding allowance to be made for breakage, leakage, etc., of merchandise therein described, must be strictly construed and can not be made to apply to merchandise not within its terms; but the legality of that provision itself is now stare decisis. The board rightly held the leakage here to be dutiable. — Cataldi Aurola et al. v. U. S. (Ct. Cust. Appls.), T. D. 32077; (G. A. Ab. 24585) T. D. 31207 affirmed. Champagne in Magnums. — The protest covers two cases of champagne, one containing one double magnum and the other two double magnums of one gallon each. Duty of $9.60 appears to have been assessed on each case, under paragraph 306 and evidently in accordance with the provision in paragraph 307. The importers contend, in effect, that the provisions of said paragraph 307 refer only to still wines and not to champagne, and that duty should only be assessed on the actual quantity imported. In our opinion the word " wines " as used in the said provision of paragraph 807, relating to the method of packing and payment of duty, is a broader term than either " still wines " or " champagne," and clearly includes both classes of wines.— Ab. 30173 (T. D. 32873). 452 DIGEST OF CUSTOMS DECISIONS. Leakage of Sake. — In the past there has been much contention over sake and the leakajre of sake, but the tariff act of 1909 would seem, by providing in para- grapli 307 for rice wine or sake expressly and forbidding any allowance should bo nindo for breakage, leakage, or damage on wines, to have placed the question beyond doubt. It was properly held, as here, no such allowance should be made on sake.— Furuya & Co. v. U. S. (Ct. Gust. Appls.), T. D. 32095; (G. A. Ab. 25232) T. D. 31478 affirmed. It appears thero had been leakage in transitu from some of the tubs of this importation But paragrai»h 307 specifically provided that rice wine or sake should enjoy no constructive or other allowance for breakage, leakage, or damage during transportation. Furuya & Co. v. U. S. (2 Ct. Cust. Appls., 37 T. D. 32095).— S. Ban Co. et al. r. U. S. (Ct. Cust. Appls.), T. D. 34874; (G. A. Ab. 34745) T. D. 34165 affirmed. Sliortage.s — Wines — Liquors. — Lading inspectors should note on manifest all packages of wines, liquors, cordials, and distilled spirits in bad order, and reports should be made under T. D. 32280 of February 26, 1912, of all empty or broken bottles found in examination packages at destination. — Dept. Order (T. D. 33497). Leakage of V^erniuth. — The importers claimed that duty should have been assessed only upon the actual quantity of vermuth arriving in this country. On authority of U. S. v. Wile (178 Fed. Rep., 269; T. D. 30449), the protests are sustained as to the vermuth. — Ab. 24873 (T. D. 31335). Vouray. — French wine labeled " Vouray " and classified as sparkling wine under paragraph 306, was claimed to be dutiable as still wine (par. 307). Protest sustained.— Ab. 27825 (T. D. 32297). DECISIONS UNDER THE ACT OF 1897. Allowance for Wantage upon Liquors in Barrels and Casks. — A wantage of 2i per cent of the capacity of barrels or casks in which imported will bo allowed upon all liquors so imported. — Dept. Order (T. D. 26547). No Duty on Bottles Not Iniijorted. — Where certain whisky was imported contained in glass bottles, packed in cases of six bottles each, the whisky was properly a.ssessed by the collector as if the packages each constructively con- tained 12 bottles, under the provisions of paragraph 296; but the additional duty on the bottles levied by said paragrapli and assessable imder paragraph 99 should be assessed only on such of the bottles as are actually imported, viz, six bottles to each package.— T. D. 29882 (G. A. 6917). Bottles Containing Still Wine. — Under the provisions of paragraph 296 bottles of still wine containing less than a pint are dutiable as if they con- tained one pint, irrespective of the actual quantity of wine in them. The fact that such bottles of wine were intended as samples is immaterial and does not relieve them from the payment of duty. Cavaroc v. Collector (1 Woods, 172; 5 Fed. Cas., 319) followed.— T. D. 26113 (G. A. 5958). AVhat Constitutes a Package Under Paragraph 296. — Four cases of French brandy, each containing six quart bottles, all tied together in one package by a strap, making 24 quart bottles inclosed in one strap, constitute a package of bottles within the meaning of paragraph 296 and are properly packed so as to evade any punitive or additional duties under said paragraph. Such merchandise is dutiable according to the number of gallons contained in the package.— T. D. 27871 (G. A. 6531). Byrrh AVine. — The article imported from Franco known as byrrh wine, anil the product of that country, is not dutiable as a medicinal preparation under SCHEDULE H SPIRITS, WINES, AND OTHER BEVERAGES. 453 paragraph 67, but is a still wine, and is dutiable accordingly under paragraph 296 and the reciprocal commercial agreement with France. — T. D. 24052 (G. A. 5227). Decorated Glass Decanters containing cordials, Held not to be glass bottles such as are required to be packed in packages containing not less than one dozen bottles in each package under the provisions of paragraph 296. — T. D. 29515 (G. A. 6862). Decorated Earthenware Whisky Jugs. — Earthenware jugs imported filled with whisky, in packages each containing not less than one dozen jugs, as prescribed by paragraph 296, are entitled to free entry as the usual coverings for merchandise subject to specific duty, and not dutiable at 60 per cent ad valorem under paragraph 95. G. A. 5611 (T. D. 25106) modified.— T. D. 25534 (G. A. 5772). Earthenware Vessels Not Jugs. — An earthenware vessel, of a capacity of more than 8 gallons, about 21 inches high and 18 inches at its largest diameter, weighing about 33 pounds when empty, is not a " jug " within the meaning of the second proviso to paragraph 296, wliich requires spirituous liquors, im- ported in bottles or jugs, to be packed " in packages containing not less than one dozen bottles or jugs," or duty to be paid " as if such packages contained at least one dozen bottles or jugs."— T. D. 23556 (G. A. 5088). Percentage of Alcohol. — The percentage of alcohol in wines and fruit juices is expressly required by paragraph 296 to be determined for dutiable purposes in such manner as the Secretary of the Treasury shall by regulation determine. These regulations applicable to importations under the present tariff act of 1897 are prescribed in Circular 108, issued July 24, 1897, published in T. D. 18201 and T. D. 15763.— T. D. 28739 (G. A. 6716). Leakage. The evidence shows apparently that the leakage here occurred before im- portation. Under paragraph 296 sake was held dutiable by similitude only as still wine ; and, further, the provision in that paragraph that no allow- ance should be made for leakage of wine could be made to apply to this importa- tion only by construction. To apply it by construction is to do violence to an accepted principle of law. The leakage of sake was not dutiable. U. S. v. Gonsalves (2 Haw. Rep., 354; T. D. 26737).— Peacock & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32047; (G. A. Ab. 24628) T. D. 31236 reversed. The second proviso to paragraph 296, prohibiting allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits, does not in- clude stout, and for this reason duty can be assessed only on the quantity of this article actually arriving in the United States. Following Hollander & Co., G. A. 5909 (T. D. 26008), and Hollender v. Magone (149 U. S., 586; 13 Sup. Ct. Rep., 932).— T. D. 30796 (G. A. 7072). Partial Leakage. — Where the quantity of liquor shipped from abroad is shown by the invoice, entry, or otherwise, as required by section 2785 of the Revised Statutes, duty is assessable on such quantity, less the usual outage as established by the custom of trade, in view of the proviso to paragraph 296 forbidding an allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Constitutionality of Statute. — The contention that the clause in said paragraph 296 forbidding " constructive or other allowance for leakage on wines," etc., contravenes the constitutional provision that duties shall be imi- form and that property shall not be taken without due process of law, Held not to be tenable.— T. D. 29448 (G. A. 6851). 454 DIGEST OF CUSTOMS DECISIONS. Under parafrraph 290, forbidding " constructive or other allowance for leak- age on wines," the collector may not make any reduction of duty for shortage where the arrival of less than the normal quantity is due to loss by leakage. Section 3 provides that the President may, on the proclamation of reciprocal commercial agreements with foreign countries, " suspend the imposition and collection of the «luties mentioned in this act " on wines, etc. Held that it is the intent of the law to reduce the duty on the articles covered by the agree- ments, and that such suspension does not relate to the proviso in paragraph 296, forbidding " constructive or other allowance for leakage on wines."— Shaw r. U. S. (C. C), T. D. 28.517; Ah. 1G9T3 (T. D. 28448) affirmed. Allowance for Leakage Under Paragraph 290. Leak.\ge of Entike Contents of a Cask. — Where the entire contents of a cask of liquor leaks out in transitu before arrival in the United States, the case is one of nonimportation, and no duty is assessable. Partial Leakage. — Where the quantity of liquor shipped from abroad is shown by the invoice, entry, or otherwise, as required by section 2785 of the Revised Statutes, duty is assessable on such quantity, less the usual outage as established by the custom of trade, in view of the proviso to paragraph 296, forbidding an allowance for breakage, leakage, or damage. Breakage of Bottles. — Where liquors or wines are imported in bottles, packed as required by law, and a breakage of a portion of the bottles occurs in transitu, no deduction or allowance can be made. Constructive Allowance. — A " constructive allowance " for leakage would seem to imply an allowance for a leakage which may be presumeil and similar in material, and in tlie use to which it is npiilicd, to llie ar- ticles enumerated in paragraph 33G, under wliich paragraph we liold that duty should be assessed thereon, and sustain the protest thert'on. — T. D. 14936 (G. A. 2565). Decanters Not Dutiable as liottles. — Decanters are not dutiable under this paragraph as bottles.— T. D. 14620 (G. A. 2378). Extract of Meat and Wine held to be dutiable as a medicinal proprietary preparation containing alcohol. Follows 84 Fed. llep.. 146, I'eversing G. A. 2565.— T. D. 21717 (G. A. 4.588). Wine — Certain So-Called Vinegar Dutiable as. — So-called vinegar contain- ing 10 per cent of absolute alcohol ;ind 1.20 per cent of free acid assessed as wine in casks at 50 cents per galh)n and claimed to ije dutiabk' as vinegar. Hel(l, that the alcohol is in greater quantity tlian is founil in the vinegar of commerce and the acid is not sufTicient in quantity to constitute the vinegar of commerce.— T. D. 14820 (G. A. 2503). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Demijohns Aquadiente. — The violation of the requirement that " wines, brandy, and other spirituous liquors imported in bottles shall be packed in packages containing not less than 1 dozen bottles" does not sul)ject litpiors not so packed to forfeiture, for there is no statute declaring such forfeiture and a constructive forfeiture is not .iustified except in cases of the most urgent necessity. — U. S. v. Ninety Demijohns Aquadiente, 27 Fed. Cas., 167. Rum in Deniijolins. — A demijohn is not a bottle witliin tlu" meaning of the law so as to require them to be packed in packages of 1 doz(>n l)()tlles each. There is no provision of law prohibiting the im]X)rtation of licpior in demi- johns, and so imported they are subjected to a duty of $2 per gallon as " not otherwise provided for." — U. S. v. Ninety Demijohns of Rum, S Fed. Rep., 485. Wine in Bottles. — Where wine was imported in bottles, each bottle con- taining more than a pint and less than a quart, the rate of duty was controlled ])y the actual cost estimated on the supposition that eacli Ixittle contained an entire (piart. — Cavarac v. Collector, 5 Fed. Cas., 311). B imported 444 bottles of wine containing 83i commercial gallons. Under this act the wine, being imported in bottles, was not liable to the 25 per centum ad valorem duty, but only to the duty per gallon; as each bottle contained more than 1 pint and not more than 1 quart, eacli bottle must l)e licid to contain 1 quart and the 444 bottles must be held to contain 111 gallons for the purpose of arriving at its value per gallon, to ascertain the proper rate of duty per gallon, as well as for the purpo.se of fixing the number of dutiable gallons; that the value thereof was over 40 cents and not over .$1 per gallon, and the proper rate of duty per gallon was GO cents on 111 gallons; and Ww bottles were each subject to 3 cents duty. — Bensusan v. Murphy (10 lilatch., 530, 3 Fed. Cas., 239). 24.5. Ale, porter, stout, and b(>(>r, in bottli>s or jugs, 45 cents per 1913 gallon, but not separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, 23 cents per gallon. .308. Ale, porter, stout, and beer, in bottles or jugs. 45 cents per gallon, 1909 but not s cents per pound and not exceeding 40 cents per pound: And provided further. That on all yarns valued at more than 40 cents per pound there shall be levied, collected, and paid a duty of 45 per centum ad valorem. 342. Cotton thread, yarn, warps, or warp yarn, whether single or advanced beyond the condition of single, by grouping or twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form except spool thread of cotton, hereinafter provided for, valued at not exceeding 25 cents per pound, 10 cents per pound ; valued at over 25 cents per pound and not exceeding 40 cents per pound. IS cents per pound; valued at over 40 cents per pound and not exceeding 50 cents per pound. 23 cents per pound; valutnl at over 50 cents per i»ound and not exceeding GO cents per pound. 28 cents per pound ; valued at over 60 cents per pound and not exceeding 70 cents per pound, ,'?3 cents per poiind ; valued at over 70 cents per pound anr tbirty-nine and not exceeding number foi-ty-nine, 17J per centum ad valorem; ex- ceeding number forty-nine and not exceeding number tifty-nine, 20 i)er centum ad valorem; exceeding number fifty-nine and not exceeding num- ber seventy nine, 22* per centum ad valorem ; exceeding number sev- enty-nine and not exceeding niiml)er ninety-nine, 25 i)er centum ad valorem; exceeding number ninety-nine, 27* per centum ad valorem. Cotton cloth when bleached, dyed, colored, stained, painted, printed, woven figured, or mercerized, containing yarn the average number of which does not exceed number nine, 10 ])er centum ad valorem ; exceed- ing number nine and not exceeding number nineteen, 12* per centum ad valorem exceeding number nineteen and not exceeding number thirty-nine, 15 per Centura ad valorem; exceeding number thirty-nine and not exceed- ing number forty-nine, 20 per centum ad valorem ; exceeding number forty-nine and not exceeding number fifty-nine, 22J per centum ad valorem; exceeding number tifty-nine and not exceeding number seventy- nine, 25 per centum ad valonMu ; exceeding inimber seventy-nine and not exceeding number ninety-nine, 27^ per centum ad valorem ; exceeding number ninety-nine, 30 per centum ad valorem ; plain gauze or leno woven cotton nets or nettings s;hall be classified for duty as cotton cloth. 315. Cotton cloth, valued at not over 7 cents per squai'e yard, not bleached, dyed, colored, stained, painted, or printed, and not exceeding fifty threads to the square inch, counting the warp and filling, 1 cent per square yard ; if bleached, and valued at not over 9 cents per square yard, li cents per square yard; if dyed, colored, stained, painted, or printed, and valued at not over 12 cents per square yard, 2 cents per square yard ; cotton cloth, not bleached, dyed, colored, stained, painted, or i)rinted. exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, and valued at not over 7 cents per .square yard, not exceeding six square yards to the pound, li cents per square yard ; exceeding six and not exceeding nine square yards to the pound, 1* cents per square yard; exceeding nine square yards to the pound, 1| cents per square yard; cotton cloth, not bleached, dyed, colored, stained, painted, or printed, not exceeding one hundread threads to the square inch, counting the warp and filling, and valued at over 7 and not over 9 cents per square yard, 21 cents per square yard ; valued at over 9 and not over 10 cents per square yard, 2f cents per square yard ; valued at over 10 and not over 12* cents per square yard, 4 cents per .square yard; valued at over 12* and not over 14 cents per square yard, 5 cents per square yard ; valued at over 14 cents per square yard, 6 cents per square yard, but not less than 25 per centum ad valorem ; cotton cloth, exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, if bleached, and valued at not over 9 cents per square yard, not exceeding six .square yards to the pound, IJ cents per square yard; exceeding six and not exceeding nine .square yards to the pound. If cents per square yard; exceeding nine square yards to the iiound, 21 cents per square yard ; cotton cloth, not exceeding one hun- dred threads to the square inch, counting the warp and filling, if bleached, and valued at over 9 and not over 11 cents per square yard, 2J cents per square yard; valued at over 11 and not over 12 (ents per square yard, 4 cents pev square yard ; valued at over 12 and not over 15 cents per square yard, 5 cents per square yard; valued at over 15 and not over 16 cents per square yard, 6 cents per square yard; valued at over 16 cents per square yard, 7 cents per square yard, but not less than 25 per centum ad valorem; cotton cloth, exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, if dyed, colored, stained, painted, or printed, and valued at not over 12 cents per square yard, not exceeding six square yards to the pound, 2J cents per square yard ; exceeding six and not exceeding nine square yards to the pound, 31 cents per square yard ; exceeding nine square yards to the pound, I 3* cents per square yard ; cotton cloth, not exceeding one hundred threads SCHEDULE I COTTON MANUFACTURES. 473 to the square inch, counting the warp and filling, if dyed, colored, stained, painted, or printed, and valucnl at over 12 and not: over 12^ cents per scjuare yard, H'l cents per scpnire yard; valned at over 12* and not over 15 cents pe'- square yard, 5 cents per s(|uare yard; valued at over 15 and not over 17^ cents per square yard. (U cents per square yard; valued at over 17i and not over 20 cents per squai-e yard, 7* cents per square yard ; valued at over 20 cents per square yard, 9 cents per square yard, hut not less than 30 per centum ad valorem. 31G. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundre 345. Cotton cloth not bleached, dyed, colore yard ; if bleached, 4 cents per square yard ; if dyed, colored, stained, painted, or printed, 5 cents per square yard: Provided, That on all cotton cloth exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over 7i cents per square yard ; bleached, valued at over 10 cents per square yard ; dyed, colored, stained, painted, or printed, valued at over 12A cents per square yard, there shall be levied, collected, and paid a duty of 40 per centum ad valorem. 347. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, 3* cents per square yard ; if bleached, 4^ cents per square yard ; if dyed, colored, stained, painted, or printed, 5^ cents per square yard : Provided, That on all cotton cloth exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over 8 cents per square yard ; bleached, valued at over 10 cents per .square yard ; dyed, colored, stained, painted, or printed, valued at over 12 cents per square yard, there shall be levied, collected, and paid a duty of 45 per centum ad valorem. 348. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding two hundred threads to the square inch, counting the warp and filling, 4J cents per .square yard ; if bleached, 5i cents per square yard ; if dyed, colored, stained, painted, or printed, 6f cents per square yard : Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over 10 cents per square yard ; bleached, valued at over 12 cents i>er square yard ; and dyed, col- ored, stained, painted, or printed, valued at over 15 cents per square yard, there shall be levied, collected, and paid a duty of 45 per centum ad '[ valorem : * * *. 319. On all cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, 2* cents per square yard ; if bleached, 3* cents per square yard ; if dyed, colored, stained, painted, or printed, 4i cents per square yard. 320. On all cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding two hundred threads to the .square inch, counting the warp and filling. 3 cents per square yard ; if bleached, 4 cents per .square yard ; if dyed, colored, stained, painted, or printed, 5 cents per square yard : Provided, That on all cotton cloth not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over 8 cents per square yard ; bleached, valued at over 10 cents per square yard ; dyed, colored, stained, painted, or printed, valued at over 13 cents per square yard, there shall be levied, collected, and paid a duty of 40 per centum ad valorem. 321. On all cotton cloth exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, 4 cents per square yard ; if bleached, 5 cents per square yard ; if dyed, colored, stained, painted, or printed, 6 cents per square yard: Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over 10 cents per over 12 cents per square yard square yard ; dyed, colored, square yard, there shall centum ad valorem. bleached, valued at stained, painted, or be levied, printed, valued at over 15 cents collected, and paid a duty of 40 and per per 480 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1913. Colored Cotton Cloth. — Cotton cloth, luiving part of the threads colored with :i blue tint, the coloring matter beinj^ a so-call(Hl fugitive or temporary color which is intended to be washed out before the goods are finisheil, and which is used to enable the weaver to distinguish between the threads having a right-liand and a left-band twist, is nevertheless colored cotton cloth within the meaning of the statute and is dutiable at the rate applicable to such mer- chandise in paragraph 252.— T. D. 35747 (G. A. 7781). Cotton Cloth, Woven Figured. — Figured cotton cloth woven on Jacquard looms, being more specifically provided for as " cotton cloth, woven figured," than as " all other .Jacquard figured manufactures of cotton," is dutiable at the appropriate rate according to the size of the yarn used under paragraph 252, and not at 30 per cent ad valorem under paragraph 258. Affirmed T. D. 35501 (C. C. A.), infra.— T. D. 34858 (G. A. 7G18). " Cotton cloth woven figured in the piece " is more specific in describing the goods here than " manufactures of cotton, Jacquard figured." " Cotton cloth woven figured " exactly describes the merchandise, and this is " in the piece." The provisions for cotton cloth in paragraph 252, as defined in paragraph 253, control.— U. S. v. Sherman & Sons Co. et al. (Ct. Cust. Appls.), T. D. 35501; (G. A. 7G1S) T. D. 34S5S afilrmed. Plain Gauze or Leno Woven Nettings. — Cotton nettings made on the Not- tingham lace-curtain machine are not to be classified as cotton cloth under the last clause of paragraph 252, which directs that " plain gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth," but are properly dutiable under the provision in paragraph 358 for " nettings of what- ever yarns, threads, or filaments composed." — T. D. 35748 (G. A. 7782). Loop Crepe. — The protest is sufficient to cover the goods classified as " pile fabrics " under paragraph 257. It was established that the goods invoiced as " loop crepe " did not belong to the class of fabrics known as " pile fabrics " in trade and commerce at and prior to the enactment of the tariff act of 1913. These fabrics are either bleached or colored, and the record shows that the average size of the yarn in the cloth is between No. 19 and No. 39. We hold that the merchandise invoiced as " loop crepe " is dutiable at 15 per cent ad valorem under paragraph 252. — Ab. 38432. DECISIONS UNDER THE ACT OF 1909. Cotton Bandage Cloth. — Cotton fabrics imported in pieces about 60 yards in length and 1 yard in width, so woven that they could be torn or cut length- wise into bamlages of 2 or 8 inches in width and about 5^ yards in length, for use in surgical dressings, were held dutiable as cotton cloth. — Ab. 24734 (T. D. 31255). Cotton Cloth With Mercerized Selvages. — There were mercerized threads in the selvage, but not in the body of the cloth. The selvage is a part of the fabric only in the sense of being attached to it ; it has none of the uses or pur- poses of the textile to which it is woven. It is accordingly a distinct entity and can not be taken to fix the classification of the textile itself. U. S. v. Man- del (1 Ct. Cust. Appls., 223; T. D. 31259).— U. S. v. Auffmordt & Co. (Ct. Cust. Appls.), T. D. 32.561; (G. A. Ab. 2G639) T. D. 31883 affirmed. Cotton Jacquard Fabrics. — Cotton fabrics made on .Jacquard looms and classified as cotton cloth under paragraph 318 were claimed to be dutiable as "cotton table danuisk " (par. 331). SCHEDULE I COTTON MANUFACTURES. 481 These fabrics are chiefly used for coverinj,^ the headrests of railroad cars or furniture, and are sometimes used in the nialdnj: of tablecloths. The occasional use of an article does not control its classification. Magone v. Wiederer (159 U. S., 555).— Ab. 25476 (T. D. 31543). Cotton Hep or Moire. — Colored plain woven textile fabrics, known as cotton rep and cotton moire, having either a stripe produced in the weaving or a watered effect produced by coloring, hut not having ligures or designs produced in the weaving, are dutiable as countable colored cotton cloth under paragraphs 315 to 320, and not as " tapestries and other Jacquard flgured upholstery goods " under paragraph 326.— T. D. 34024 (G. A. 7520). Cotton Scarfs in the Piece. — We do not think that the dropping of a certain number of weft threads at regular intervals during the process of weaving, in addition to the fact that the fabric is designed and woven for the purpose of making scarfs, warrants its chassilication as wearing apparel partly made. The dropping of the weft threads in the weaving process in this case has not resulted in manufacturing an article, and after leaving the loom no labor has been bestowed upon the fabric except to prepare it for shipment and sale as necktie material. We find that the merchandise consists of colored cotton cloth, mercerized, counting between 150 and 200 threads per square inch, and we hold it dutiable under paragi'aph 317 at the appropriate rate, and in addition thereto 1 cent per square yard under paragraph 323. — Ab. 25741 (T. D. 31654). Designs for Wearing Apparel. — Cotton cloth in the piece, colored or printed in designs suitable for kimonos or other artic.'les of wearing apparel, but not manufactured wholly or In part into articles by any process subsequent to weaving and printing, is dutiable as cotton cloth, colored or printed, under para- graph 316 and not as " articles of wearing apparel made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer," under para- graph 324.— T. D. 33643 (G. A. 7482). Figured Cottons with Cord Ornamentation. — The merchandise was a cot- ton cloth, commonly called striped or madras shirting, so woven that ordinary warp threads are grouped together and covered with another longer warp thread on the face of the fabric and presenting a raised, rounded appearance, forming thereby, in effect only, a so-called Russian cord. Irrespective of what it resembles, this cloth is not dutiable under paragraph 323, imposing a cumu- lative duty, but under paragraph 320, in connection with paragraph 318. — U. S. V. McConnell & Co. (Ct. Gust. Appls.), T. D. 31104; (G. A. 7000) T. D. 30467 affirmed. Madras Muslin. — The only difference between the madras before us and the cloth heretofore held by the board and the courts to contain " threads other than the ordinary warp and filling " (Cloflin v. U. S., 114 Fed., 259) is that the goods heretofore passed upon have had fewer figures with wider spaces be- tween. We think that the same rule should apply to madras having an all- over figure like the material here in question. — Ab. 34852 (T. D. 34201). Mercerized Unbleached Cottons. — Unbleached cotton cloth, mercerized, is dutiable as such at the applicable rates under paragraphs 315 to 319 and para- graph 323, and not as colored cotton cloth, mercerized, it being immaterial that certain coloring matter inherent in the fabric may have been developed in the process of mercerization.— T. D. 32419 (G. A. 7350). Table Covers in the Piece. — Cotton cloth so printed as to form designs in the shape of table covers, assessed as articles made of cloth under paragraph 332, was held dutiable under paragraph 315.— Ab. 33127 (T. D, 33660). 60690°— 18— VOL 1 31 482 DIGEST OF CUSTOMS DECISIONS. Mercerized Union Fabrics wore held to have been improperly subjected to the addtiional duty provided in paragraph 323 for mercerized cotton cloth. — Ab. 25461 (T. D. 31543). V^alue for Rute Basis. " Valued." — The word " valued " in paragraph 317 has no definite meaning without reference to the administrative act (sec. 28, tariff act of 1909). Its meaning is found in said administrative act. Packing Cases. — In ascertaining the value of cotton cloth for the purpose of determining the subdivision of paragraph 317, under which such cloth is properly classifiable, the proportionate value of the packing cases should be added to the per se value of the cloth by reason of the mandatory provision in subsection 18 of section 28, that "whenever imported merchandise Is subject to a duty based upon or regulated in any manner by the ^alue thereof, the duty shall be assessed upon the actual market value thereof, including the value of all cases." Different Rai ks of Duty on Same Merchandise. — The fact that the same cloth might pay different rates of duty, dependent on whether or not ii is imported in Am?rican-madG cases, is immaterial where there is express stat- utory authority for the collection of different rates under different circum- stances.— T. D. 31542 (G. A. 7216). DECISIONS UNDER THE ACT OF 1897. Chintz. — Cotton cloth known as " chintz," to which has been applied a com- position dressing of starch and dyes constituting about 20 per cent of the weight of the fabric, is not filled or coated cotton cloth within the provisions of para- graph 311, but is dutiable as countable cotton cloth within the provisions of the so-called countable provisions of Schedule I. lu re Pinney v. U. S. and G. A. 4862 followefl.— T. D. 23433 (G. A. .5054). Colored Cotton Cloth. — The provision in paragraphs 305 to 309 for " colored " cotton cloth does not apply to goods in which the only color is given by other than ordinary warp and filling threads used in the process of weaving to form a figure, as described in paragraph 313; and in the assessment on such goods of the duty prescribed by the latter paragraph additional to that imposed " on other cotton cloth of the same description or condition," etc., such additional duty should be added to the rate applicable to uncolored cottons. — T. D. 30206 (G. A. 69.56). The provision in paragraphs 305 to 309 for " colored " cotton cloth does not apply to goods in which the only color is given by other than ordinary warp and filling threads used in the process of weaving to form a figure, as described in paragraph 313 ; and in the assessment on such goods of the duty prescribed by the latter paragraph additional to that impo.sed "on other cotton cloth of the same description or condition," etc., such additional duty should be added to the rate applicable to uncolored cottons. — U. S. v. Rusch et al. (C. C. A.), T. D. 29506; T. D. 28859 (C. C.) and (G. A. 6492) T. D. 27762 affirmed; (G. A. 6670) T. D. 28447 reversed. The word " colored," as used in paragraphs .305 to .i09, is used in a descrip- tive and not a commercial sense, and embraces any substantial coloring of the fabric. Cotton crash toweling in the piece, bleached, but having red. blue, and other colored stripes running lengthwise, and produced in the weaving of the cloth, and constituting a substantial portion of the surface of the fabric, is properly dutiable as " colored," and not as " bleached " cotton cloth, according to count of threads, weight, value, etc., under the so-called countable provisions of Schedule I, relating to "cotton manufactures."— T. D. 24217 (G. A. 5278). SCHEDULE I — COTTON MANUFACTURES. 483 Congress Canvas — Etamines. — Congress cuiivas, Camilla canvas, and othei cotton fabrics, §cru or white in color, fabricated with a plain weave of hard- twisted threads, so that the open effect of the meshes is preserved by the char- acter of the threads used, are properly dutiable at the rate of 60 per cent ad valorem as etamines under the provisions of paragraph 339. In the construction of tariff laws a word used in a tariff act may be sus- ceptible of a free trade meaning as designating a special group of articles, such as etamines, although each article in the group is always bought and sold by its specific trade name, such as congress canvas or Camilla canvas, and none by the group designation. In re Herrman (56 Fed. Rep., 477) followed. Articles having a distinct trade name and use, made of etamines, having passed beyond the category of such and become distinct and separate articles in the trade, when made of cotton yarns are properly dutiable according to count of threads, weight, value, etc., under the provisions of paragraphs 304 to 309.— T. D. 26692 (G. A. 6147). Cotton Cloth with Diagonal or Floating Threads. — Threads in cotton cloth, whether warp or filling, which do not run parallel with other warp or filling threads of the fabric throughout its length or width, as the case may be, but which cross a number of such threads at a time in a diagonal or zigzag course, and thus form scalloped or notched figures, are " other than the ordi- nary warp and filling threads," the prime purpose of their introduction being to " form a figure " in the process of weaving cloth. Such threads, either warp or filling, in cotton cloths as only appear on the face of the fabric in the form of a figure, and when not so appearing float loosely on the back of the fabric, and which (like those above described) do not perceptibly contribute to the strength or stability of the fabric, whether such threads run parallel with the other threads the full length or width, as the case may be, of the fabric, or are clipped off, are likewise " other than the ordinary warp and filling threads," within the intent and meaning of para- graph 313.— T. D. 22230 (G. A. 4710). Mercerized Cotton Cloths or sateens, .so-called, consisting of cotton cloths, the weft threads of which have undergone a process known as " mercerizing," whereby the natural color of the fiber has been changed and a silky appearance imparted to the fabric, are not known in trade as unbleached or gray cotton cloth and are not dutiable as such ; they are dutiable under the appropriate paragraphs and provisions of Schedule I, for " cotton cloth, dyed, colored, stained, painted, or printed," according to count of threads, weight, and value.— T. D. 19423 (G. A. 4162). Cotton Cloth in Part of Jute. — The definition of " cotton cloth " in para- graph 3l6 as being " a woven fabric of cotton " does not include a fabric con- taining 37 per cent of jute.— Lord & Taylor v. U. S. (C. C. A.), T. D. 30359; T. D. 29851 (C. C.) and (G. A. 6875) T. D. 29-596 affirmed. Cotton Cloth of Varying Thread Count. — Fancy fabrics, from which sub- stantial numbers of warp threads and of filling threads are missing in differ- ent parts of the goods, are not by reason of such irregularity of texture to be excluded from the provisions for countable cotton cloth in Schedule I. — Schade V. U. S. (CO, T. D. 27650. Cotton Cloth of Varying Thread Count. — Certain woven cotton fabrics were made with close-woven stripes composed almost wholly of warp threads, alternating with reticulated openwork composed almost wholly of filling threads; substantial portions of the goods contained either no warp threads or no filling threads, and nowhere did the warp and filling threads exceed 100 484 DIGEST OF CUSTOMS DECISIONS. threads to the square inch. Held that the pooils shouhl not, for want of l\oinojioneit.v, he excluded from the in-nvisioii in para^'rapli 305 for "all cuttoii cloth not exceeding one hundred threads to the square inch counting the warp and tillinf:."— Quaintance v. U. S. (C. C), T. D. 26999; (G. A. 5928) T. D. 2G()()2 reversed in part. Cotton Cloth witli SolvaRe of Silk, the selvage ordinary in kind and not designed to form a material and (>ssential part of the goods as these might enter into consumption, was dutiable as cotton cloth under paragraph 300. — U. S. V. Mandel (Ct. Gust. Appls.), T. D. 31209; (G. A. 6733) T. D. 2SS15 affirmed. Count of Thread. — In counting the warp and fdling thr(>ads to ascertain (heir number in a woven fabric, each separable and distinct tliread must be counted, and no regard will be had for the number of picks which went to make the weaving. The number of picks is immaterial and will not be con- sidered.— T. D. 214.55 (G. A. 4507). Dotted Ve.stinjrs. — Cotton vestings that are dotted or figured by means of colored warp threads which hang loose on the reverse side and which may be removed without leaving a visible vacancy or weakening of the fabric, Held subject to paragraph 313.— T. D. 28127 (G. A. 6580). Etaniines. — The word "etamines." as used in paragraph 339, is used in a denominative and not in a descriptive sense, and, as such, embraces oidy such goods as were in the trade and commerce of this country on July 24, 1897, so generally and uniformly know^n. Certain goods held not so known, and others, held dutiable as etamines by reason of the presumption of correctness attending the return of the collector, and in the ab.sence of evidence disproved the same. — T. D. 25580 (G. A. 5790). Cotton fabrics, described in the invoices as " oriental stripes." " printed can- vas," "cotton canvas," and "congress canvas," some having alternating close- woven stripes and fancy reticulated openwork, like lace netting, in different colors, and others a foundation or groiuid of plain woven openwork, like some kinds of netting, with fancy stripes about 4 inches wide near the edges com- posed of different colored threads and cords, and including a variety of open- work resembling some features of Spanisli drawn-work lace, are dutiable at 60 per cent ad valorem, under the provisions for "etamines" and "vitrages-" in paragraph 339.— T. D. 21894 (G. A. 4623). Cotton fabrics, the body or foundation of which is open woven-like netting, both warp and tilling threads being clo.sely twisted and comprising two or more distinct threads like cord, but which are ornamented at intervals with longitu- dinal stripes and figure effects produced by .Tacquard attachment and small cotton threads of different color than the body, and which run parallel with the warp threads from an extra beam, are dutiable at GO per cent ad valorem under the provision for etamine or vitrage in paragi-aph 339. — T. D. 21.589 (G. A. 4.549). Figured Cotton Cloth Appraised as an Entirety. — In appraising the value of figured cotton cloth, the threads added to constitute the figure are not to be omitted in the valuation, but these, together with the foundation threads, are to be taken into account in fixing ad valorem rates under paragraphs 305 and 306. Section 19, customs administrative act, 1890, providing in effect that imported merchandise subject to an ad valorem duty shall be valued in the condition in which it is iniported, requires that the value of the added threads should be computed.— Qunintance v. U. S. (Ct. Cust. Appls.), T. D. 319.50; (G. A. 7105) T. D. 30968 affirmed. SCHEDULE I — COTTON MANUFACTURES. 485 Where threads inserted to form lij^ures in cotton cloth liuve been cliiiijcd oft" where they appear at intervals on the underside of the cloth, the remnants left in the fabric ai'e still " threads " within the meaning of paragraph 313 relating to cloth containinr; " threads introduced in the process of weaving to form a figure." T. D. 295G9 (C. C.) followed.— T. I). 3U2G9 (G. A. 69G1), ^Mlere threads which are used to form figures in cotton cloth have been clipped off where they appear at intervals on the undeiside of the cloth, the remnants left in tne fabric are still " threads " within the meaning of paragraph 313 relating to cloth containing " threads introduced in the i)rocess of weaving to form a figure."— Maclea Co. v. U. S. (C. C), T. D. 29509; (G. A. 6592) T. D. 28173 afiirraed. On cotton cloth subject to paragraph 313, the value of the cloth as an entirety, and not the value of the foundation fabric exclusive of the extra threads, is to be used in applying the ad valorem rates under paragraph 305. U. S. v. Kiggs (203 U. S., 13G; T. D. 27721) followed.— T. D. 2S701 (G. A. 6709). I'aragraph 313, providing a duty on figured cotton cloth " in addition to the duty herein provided for other cotton cloth of the same description, or condi- tion, weight, and count of threads," means a duty additional to any that is imposed on cotton cloth by other paragraphs, whether ad valorem or specific. Construction of tariff act^scheme of duties : The general plan of the tariff act to consistently raise duties on cotton cloth as the cloth becomes more expensive, cuiisidcrcd in construing a provision for additional duties on figured cotton cloths.— U. S. v. liiggs (U. S.), T. D. 27721; T. D. 26156 (C. C. A.) and T. D. 25362 (C. C.) reversed; (G. A. 5374) T. D. 24562 affirmed. Figure Making Filling Threads. — Threads introduced in the process of weaving or by the Jacquard process in cotton cloth, running from selvage to selvage, interwoven at regular intervals with the weft for the purpose of form- ing figures or dots upon the goods, are " filling threads " " other than ordinary," and should be counted in the determination of the thread count of the fabric under the countable clauses of the cotton schedule. — T. D. 29096 (G. A. 6779). Madras Shirtings and Fancy Vestings. — Cotton cloths, known as Madras shirtings or as striped shirtings and as fancy vestings, having cord effects, small dotted lines and intermittent stripes, produced in the loom either by the introduction of two or three ply threads or by " cramming " two or three single threads in the warp, the weaving being otherwise plain, are not subject to the additional duty per square yard prescribed in paragraph 313, but are dutiable according to condition, count of threads, etc., under the provisions of paragraptis 306, 307, and 310. As a general rule, threads — whether warp or filling — which lie parallel with all the other threads in cotton fabrics, and which extend from end to end or side to side, as the case may be, are not other than the ordinary warp and filling thieads introduced in the process of weaving to form a figure. There are some exceptions to this rule, however, including some lappets, where threads which produce the effect are left to float loosely, instead of being clipped off.— T. D. 21940 (G. A. 4639). Oriental Stripes held properly dutiable as cotton cloth, according to count of threads, weight, value, etc., under the provisions of paragraphs 304 to 309, inclusive.— T. D. 27307 (G. A. 6351). Unbleached Cotton Cloth With Colored Figures. — Madras muslin consist- ing of a foundation of unbleached cotton threads containing extra colored threads forming a figure was held dutiable at 25 per cent ad valorem and 2 cents per square yard under paragraphs 305 and 313, as claimed. U. S. v. Rusch (167 Fed., 523; T. D. 29506) followed— Ab. 34774 (T. D. 34186). 486 DIGEST OF CUSTOMS DECISIONS. Unbk'aclic'd Cloth With liloacht'd Fijiurt's. — Fi.mired cotton cloth, of wliich the fouiidiition is comiuised of inihleachotl tiireads and the figures of hleached threads, the fifjiires consistini,^ of dots covering about one-eighth of the surface of the fal)ric, is dutiable under the provisions in Schedule I for " unbleached " and not " bleached " cotton cloth.— U. S. r. Beer (C. C), T. D. 2GS81 ; G. A. Ah. AKH) atlirnied. Woven Figured Cotton Cloth. — Cotton doth with various raised designs and figures woven in the fabric, which designs and figures are produced by threads that form a part of the texture, is dutiable under the appropriate para- graph of tlie so-called countable claus(>s (pars. 304 to 310), and not sub- ject to the addiliouiil duly, as provided in i)aragraph 313, for "cotton cloth in which other than the ordinary warp and filling threads have been introduced in the process of weaving to form a figure." The word "ordinary" as used in paragraph 313 means tho.se threads wliich ordinarily enter into the construction of the ordinary plain fabric, and which can not be removed without destroying its integrity, as distinguished from ex- traordinary threads, winch are not an integral part of the fabric, but which are indeiiendent threads introduced to form a figure, and for no other i)ur- pose.— T. D. 24842 (G. A. 5508). Certain cotton cloths ornamented with figures produced in the process of weaving, with the aid of the .Tacquard, swivel, drop-box, leno, or other loom attachment, are " cotton doth in which other than the ordinary warp and filling threads have been Introduced in the process of weaving to form a figure," within the meaning of paragraph 313, and are accordingly subject to the duty pre- scribed in said paragraph, in addition to the duties levied on the goods by virtue of the so-called countaljle clauses (pars. 304 to 310) of Schedule I. In re H. B. Claflin Co. (G. A. 4541), aflirmed in H. B. Claflin Co. v. U. S. (109 Fed. Rep., 562; C. C. A., 114 id., 259), In re Mills (G. A. 4808), afhrmed in Mills r. U. S. (109 Fed. Rep., 564; C. C. A. 114 id., 257), and In re Whytlaw (G. A. 4710) followed.— T. D. 23753 (G. A. 5151). DECISIONS UNDER THE ACT OF 1894. Proviso to Paragraph 2.">3 Construed. — Bleached cotton cloth containing under 50 threads to the square inch, counting both warp and filling, and co.st- ing over 9 cents to the square yard, is dutiable at li cents per square yard and not at 25 per cent under paragraph 253. The proviso to paragraph 253 does not apply to paragraph 252, but only to paragraph 253, to which it is at- tached.— T. D. 16283 (G. A. 3112). DECISIONS UNDER THE ACT OF 1890. Cotton Cloth. — Madras curtain goods made of cotton, with figures woven in them in the loom, are manufacluies of cotton and not countable cottons. The term " cotton cloth " means any woven fabric of cotton used for gar- ments or other purposes. The provisi(»n for countable cottons necessarily .imports that the cloth shall be homogeneous, so that the number of threads to the square inch will not differ in different parts of the fabric. Where a cotton cloth has figures woven in it uixni the loom at the same time with the fabric itself, the count must include the threads of the figures as well as the threads of the groundwork. — Robertson r. Iledden (C. C. ), 40 Fed. Rep., 322. Countable Cottons (Fancy Dress Goods), — It is not necessary that the cotton should be uniform througliout. oi-, in other words, that every square SCHEDULE I COTTON MANUFACTURES. 487 inch of its area should he precisely alike or contain the same nuniher of exposed threads. It is suflicient if the threads in a given space which compre- hends all the features of the design or pattern shall correspond in numher with the threads in every like space or area throughout the fabric and the average number of threads to the square inch in the whole piece of goods be thus ascertained. -T. D. 12571 (G. A. 12r).5). Crepe de Chene, a textile fabric composed of cotton and ornamented with small gilt flowers and vines, stained or printed thereon, held dutiable as countable cotton.— T. D. 141.')5 (G. A. 2154). Figured Woven Cotton Goods. — Certain woven cotton goods ornamented with dots or figures produced by the shuttle in the process of weaving, but not embroidered by hand or machinery, held dutiable according to count of threads, color, and value.— T. D. 15815 (G. A. 2915). Hemstitched Lawns held dutiable as manufactures of cotton and not as partly made wearing apparel.— U. S. v. Loeb, 91 Fed. Rep., 636. Leno Cloth, being dyed cotton goods, imported in pieces about 40 yards in length by 42 inches in width, the remainder being woven so that about one-half of the width was plain and the remainder a more or less openwork pattern, giving the leno effect, and one edge of the fabric being turned over and sewed down by machinery, forming a hem about 3 inches wide, held not dutiable under this paragraph as wearing apparel, but held further that as the proofs in the case showed uncontradicted that the material, because of the peculiarity of the weave, gave a different count of threads to the square inch in different parts of the fabric, the plain and openworl< parts and the larger portion of the cloth containing less than 200 threads to the square inch, the merchandise is not dutiable under paragi-aph 348, as claimed, and the classification as wearing apparel must stand. Reversing T. D. 12425 (G. A. 1163). — In re Kursheedt Man. Co. (C. C), 56 Fed. Rep., 469. Swiss Muslins or dotted Swisses, being cotton goods in which the threads can be counted independently of the dots, the dots being woven at the same time with the cloth, but consisting of threads distinct from both warp and filling, held dutiable as countable cottons and not as manufactures of cotton. 57 Fed. Rep., 192, reversed.— U. S. v. Albert (C. C. A.), 60 Fed. Rep., 1012. DECISIONS UNDER THE ACT OF 1883. Cotton Cloth, — The word " cloth " in this schedule is used in its popular and common acceptation. Following Maillard v. Lawrence (16 How., 251) ; Greenleaf v. Goodrich (101 U. S., 278). A woven fabric made of cotton is dutiable under a provision for " cotton cloth," notwithstanding it is not known among merchants and dealers as cotton cloth. Embroidery canvas (called in trade penelope) made of cotton and counting less than 100 threads to the square inch held dutiable as countable cotton and not as a manufacture of cotton. — Ullman v. Hodden (C. C), 38 Fed. Rep., 95. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cotton Italians. — The fact that at the date of an act imposing duties goods of a certain kind had not been manufactured does not withdraw them from the class to which they belong when the language of the statute clearly and fairly includes them. In this case cotton goods known as cotton Italians were imported in 1875. Such goods were first manufactured in 1868 or 1869 and first introduced in this 1913 488 DIGEST OF CUSTOMS DECISIONS. country in 18G9 or 1870. The collector imposed a duty of 5^ cents a square yartl and 20 per cent ad valorem under K. S. 2504, Schetlule A, paragraph 3. The importer claimed that they were dutiable as manufactures of cotton not otherwise provided for. Judgment against the importer. — Newman v. Arthur, 100 U. S., 132. Cotton Shirtinys. — Manufactured shirtings not made up. composed of linen and cotton, the latter being the material of chief value and In-gely predominat- ing, are dutiable as manufactures of cotton. — Fisk v. Arthur, 103 U. S., 431. 2.")3. The term "cotton cloth." or "cloth," wherever used in the para- grajihs of this schedule. unl(>ss otherwise siKM/ially ])r(>vided for. shall be held to include all woven fabrics of cotton, in the fiiece, whether figured, fancy, or plain, and shall not include any article, tinished or tuitinished. made from cotton cloth. In the a.scertainment of the condition of the cloth or yarn upon which the duties imposed upon cotton cloth are made to depend, the entire fabric and all parts thereof shall be included. The average number of the yarn in cotton cloth herein i)rovided for shall be obtained by taking the length of the thread or yarn to be equal to the distance covered by it in the cloth in the condition as imported, except that all clijiped threads shall be measured as if continuous; in counting the threads all ply yarns shall be separated into singles and the count taken of the total singles; the weight shall be taken after any excessive sizing is removed by boiling or other suitable process. 320. The term "cotton cloth," or "cloth." wherever used in the para- graphs of this schedule, unless otherwise si)ecially provided for, shall be held to include all woven fabrics of cotton in the i^iece or cut in lengths, whether figured, fancy, or plain, the warp and tilling threads of which can be counted by unraveling or other practicable means, and shall not include any article, finished or unfinished, made from cotton cloth. In determining the count of threads to the square inch in cotton cloth, all the warp and tilling threads, whether ordinary or other than ordinary, and whethei clipped or undipped, shall be counted. In the ascertain- ment of the weight and value upon which the duties, cumulative or other, imposed upon cotton cloth are made to depend, the entire fabric and all parts thereof, and all the threads of which it is composed, shall be included. The terms bleachetl, dyed, colored, stained, mercerized, painted, or printed, wherever applied to cotton cloth in this schedule, shall be taken to mean respectively all cotton cloth which either wholly or in part has been subjected to any of these processes, or which has any bleached, dyed, colored, stained, mercerized, painted, or printed threads in or upon any part of the fabric. 310. The term " cotton cloth," or " cloth." wherever used in the para- graphs of this schedule, unless otherwise specially provided for, shall be 1897 held t(^ include all woven fabrics of cotton in the piece or otherwise, whether figured, fancy, or plain, the warp and filling threads of which can be counted by unraveling or other practicable means. 257. The term " cotton cloth," or " cloth," wherever used in the fore- going paragraphs of this schedule, shall be held to include all woven 1894 fabrics of cotton in the piece, w]i(>tl)er figured, fancy, or plain, not spe- cially i)rovided for in this Act. the warp and tilling threads of which can i>e counted by unraveling or other practicable means. 1890 (No corresponding provision.) 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1909. Average Count of Threads, Madkas Goods. — Paragraph 320 makes provision for counting the threads in the fabrics of the importation, and the provision is to the effect that in ascer- taining the cTiunt of threads per square inch the ordinary as well as the extraor- dinary threads are to be counted, and counted whether they are clipped or undipped. 1909 SCHEDULE I COTTON MANUFACTURES. 489 Texture of the Fabric. — The texture of the fahric is to bi; found by count- ing tlie threads in one repeat of tlie pattern and tlien dividiuf^ tliis result by the number of inches these threads occupy in the cloth. This is to determine tlie texture not according to the count in the most or the least compact part of the fabric, but according to the average count of the whole. — Witcombc, McGeachin & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32.oG3; (G. A. 72S9) T. D. 31966 reversed. 1913 1909 1897 1894 < 1890 < 1883 254. Cloth, composed of cotton or other vegetable fiber and silk, whether Icnown as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton or other vegetable fiber is the component material of chief value, and tracing clotli, 30 per centum ad valorem ; cotton cloth filled or coatefl, all oilcloths (except silk oilclotlis and oilcloths for floors), and cotton window hollands, 25 per centum ad valorem ; waten)roof cloth composed of cotton or other vegetable fiber, or of which cotton or otlier vegetable fiber is the component material of chief value or of cotton or other vegetable fiber and india-rubber, 25 per centum ad va- lorem. 321. Cloth, composed of cotton or other vegetable fiber and silk, v/hether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton or other vegetable fiber is the component material of chief value, 8 cents per square yard and 30 per centum ad valrem : Pro- vided, That no such cloth shall pay a less rate of duty than 50 per centum ad valorem. Cotton cloth filled or coated, all oilcloths (except silk oil- cloths and oilcloths for floors), and cotton window hollands, 3 cents per square yard and 20 per centum ad valorem ; tracing cloth, 5 cents per square yard and 20 per centum ad valorem. 347. * * * waterproof cloth composed of cotton or other vegetable fiber, whether composed in part of india-rubber or otherwise, 10 cents , per square yard and 20 per centum ad valorem. 311. Cloth, composed of cotton or other vegetable fiber and silk, whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton is the component material of chief value, 8 cents per square \ard and 30 per centum ad valorem: Provided, That no such cloth shall pay a less rate of duty than 50 per centum ad valorem. Cotton cloth, filled or coated, 3 cents per square yard and 20 per centum ad valorem. 337. * * * all other oilcloth (except silk oilcloth) under twelve feet in width not specially provided for herein, 8 cents per square yard and 15 per centum ad valorem ; * * * waterproof cloth, composed of cot- ton or other vegetable fiber, whether composed in part of india-rubber or . otherwise, 10 cents per square yard and 20 per centum ad valorem. 260. * * * ; sleeve linings or other cloths, composed of cotton and silk, whether known as silk stripe sleeve lining, silk stripes, or other- wise, 45 per centum ad valorem. 273. * * * all other oilcloth (except silk oilcloth), and waterproof cloth, not specially provided for in this Act, valued at 25 cents or less per square yard, 25 per centum ad valorem ; valued above 25 cents per . square yard, 40 per centum ad valorem. 348. * * *. Provided further. That on cotton cloth bleached, dyed, colored, stained, painted, or printed, containing an admixture of silk, and not otherwise provided for, there shall be levied, collected, and paid a duty of 10 cents per square yard, and in addition thereto 35 per centum ad valorem. 369. * * * all other oilcloth (except silk oilcloth), and waterproof cloth, not specially provided for in this Act, valued at 25 cents or less per square yard, 40 per centum ad valorem ; valued above 25 cents per square yard, 15 cents per square yard and 30 per centum ad valorem. 340. * * * on all other oilcloth (except silk oilcloth), and on water- proof cloth, not otherwise provided for, 40 per centum ad valorem. 490 DIGEST OP CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1913. Coated Cotton Cloth. — Green cotton cloth which appears to have been treated or coated with some substance iiiakiiiir it sniootli and sliglitly stiff was hekl properly classified as cotton cloth tilled or coated, under paragraph 254, and not dutiable under paragraph 252. — Ab. 37257. Filled Cotton Cloth. — So-called green cloth which has been treated with a solution of copper and wax to be assessed at 25 per cent ad valorem under paragraph 254.— Dept. Order (T. D. 340G2). DECISIONS UNDER THE ACT OF 1909. Cotton Cloth with an Artificial Silk Flock. — The merchandise is a cotton cloth coated and artificial silk constitutes its value in chief. In determining its proper classification the rule applies that an eo nomine provision is more specific than words of general description. The duty is not imposed upon the artificial silk as such, but upon a designated article, " cotton cloth, coated." Cotton cloth, coated, is dutiable under paragraph 321. U. S. v. Zinn & Co. (2 Ct. Cust. Appls., — ; T. D. 32171 ).—Knauth, Nachod & Kuhne v. U. S. (Ct. Cust. Appls.), T. D. 32229; (G. A. Ab. 26218) T. D. 317S8 reversed. Cotton Cloth with Silk Figures. — Cloth composed In chief value of cotton, but in part of silk, is dutiable at 8 cents per square yard and 30 per cent ad valorem under paragraph 321, although the amount of silk in the fabric is insignificant.— T. D. 3357G (G. A. 7471). Filtering Cloth. — The cloth is used solely for the purpose of filtering the clay composition used in the manufacture of chinaware and similar articles — that is, the composition is put in this cloth and water drained off. The cloth has been treated with salts of copper and waxy material. It differs materially from the waterproof cloth, which has been the subject of previous decisions of this board and the courts. G. A. 1382 (T. D. 12733) ; U. S. V. Brown (136 Fed. Rep., 550; T. D. 26124; Ab. 25485 (T. D. 31568). While the cloth will repel or resist the penetration of water to some degree, it Is not " absolutely impervious to water or nearly so." It does not serve any of the purposes of a waterproof cloth, but is, in fact, a filtering cloth, dutiable as cotton cloth under paragraph 315. Note T. D. 34062, supra, under the act of 1913.— Ab. 272(X) (T. I). 32031). Jaconette Sheeting. — The merchandi.se is a cotton cloth coated with India lubber. The witness for the importers testified that the cloth was used prin- cipally for surgical dressings, to protect wounds when washing, or in children's beds; that a test was made of the cloth and after three or four hours the water would run through. The majority of so-called waterproof fabrics are not absolutely waterproof. The cloth is practically waterproof and falls within the provision for " waterproof cloth " in paragraph 347.— Ab. 25485 (T. D. 31568). Lancaster Window-Blind Cloth. Cotton Cloth, Filled oh Coated. — It would appear that Congress intended paragraph 321, tariff act of 1909, reenacting and enlarging paragraph 311, tariff act of 1897, to take tlie construction theretofore given it so far as it applied to the same mei-chandise named in each paragraph, and that certain window shades and tilled clotlis formerly held dutiable thereunder should so continue regardless of the fact that it is possible to count the number of warp and filling threads of the basic fabric, which might, but for the specific provi- sions of paragraph 321, render the merchandise dutiable under paragraph 315. SCHEDULE I COTTON MANUFACTURES. 491 " Cotton Cloth " in Pakagraph 320 Defined. — The words " cotton cloth " or " cloth," wherever used in paragraph 320, have the same meaning the first clause of that paragraph declares they shall have when applied to other paragraphs. Schedule I.— Shallus v. U. S. (Ct. Cust. Appls.), T. D. 31552; (G. A. Ab. 24263) T. D. 31070 affirmed. Waterproof Cloth. — ^The cloth is used for making automobile coats and dust coats. It has been treated to prevent the surface from spotting. If formed into a sack, it will not hold water. In Ab. 25485 (T. D. 31568) and Ab. 27200 (T. D. 32031) it was held that waterproof cloth must be either impervious to water or nearly so. Held dutiable under paragraph 318. — Ab. 27706 (T. D. 32224). Waterproof Velvet. — The merchandise is not a velvet cloth, but a water- proof cloth resembling velvet on one side and a rubber-like fabric on the other. Cotton fiber is the component material of chief value. Paragraph 347 ap- plies.— U. S. V. Walker (Ct. Cust. Appls.), T. D. 34381; (G. A. Ab. 34149) T. D. 33934 affirmed. Cotton Hollands. — Whether the importation is one of articles made from cotton cloth, finished or unfinished, or is one of manufactures with cotton as the component material of chief value, is here, as a question, unimportant. The article is excluded from the other cotton-cloth provisions of the tariff act of 1909 by the terms of paragraph 320 of that act, and, being stipulated to be an " article " made from the " fabric known as cotton hollands " and not cotton hollands, the goods necessarily fall within paragraph 332 of the act. — U. S. v. Anderson & Co. (Ct. Cust. Appls.), T. D. 32468; (G. A. Ab. 27303) T. D. 32073 and (G. A. Ab. 27672) T. D. 32195 reversed. DP:CISI0NS under the act op 1897. Cotton Cloth With Artificial Silk Flock. — The artificial silk composing the flock is of greater value than the cotton. This is not sufficient, however, in our opinion, to remove the article from the specific enumeration in paragraph 311 for "cotton cloth, filled or coatel."— Ab. 22954 (T. D. 30491). Cotton Cloth With Silk Figures. — Held that cotton cloth containing figures produced by extra threads of silk is not dutiable under paragraph 322 as manu- factures of cotton, nor under the provisions in Schedule I for cotton cloth, but is dutiable under paragraph 311 relating to cloth composed of cotton and silk, of which cotton is the component material of chief value. — T. D. 26373 (G. A. 0044). Enameled Oilcloth. — Material invoiced as leather cloth and classified as oil- cloth under paragraph 337. The goods consisted of cloth ordinarily used for covering tables, couches, etc.. and was shown by the evidence to be one of the recognized forms of oilcloth bought and sold as enameled oilcloth. — Ab. 19598 (T. D. 29262). Cotton Tracing* Cloth Not in the Piece. — Cotton tracing cloth cut into sizes ready for use is ijxitiable under paragraph 311 at the rate of 3 cents per square yard and 20 per cent ad valorem as cotton cloth filled and coated. The words " or otherwise " in paragraph 310 include all woven fabrics, and they must be considered as cotton cloth unless otherwise specially provided for. Stern v. U. S. (unpublished) cited and followed.— T. D. 23365 (G. A. 5027). Lancaster Window Blinds, being cotton cloth, painted upon one surface with a mixture of linseed oil and pigments, which effectually closes the inter- stices between the threads and renders the fabric opaque and impervious to water, is dutiable at 8 cents per square yard and 20 per cent ad valorem under 492 DIGEST OF CUSTOMS DECISIONS. the provision for " cotton clotli, lilU-d or coatoil," in i):irai,a-;ii)li 311, and not under tho jirovision in tlie " countable paragraplis " of Sc]\cdule I for " cotton cloth, colored, stniiu'd, jiaintod," etc., according: to tlie count of tiireuds, etc. — T. D. 229G6 (G. A. 40U5). Window Hollands. — Tlie term "filled" as used in this paragraph, which is a uiaiujfacturin;,' rather than a conmiercial term, is not contined In its meauins to such goods as have been weighteil with a foreiun substance, usually an inor- jjanic material, to give them a factitious solidity, in which sense it was formerly used in Englan*^' ^'^^^ count of threads to the square iuch ; but such handker- chiefs or mufflers shall not pay a less rate of duty than 45 per centum ad valorem. If such handkerchiefs or nnifflers are hemstitched, or imitation hemstitched, or revered, or have drawn threads, they shall pay a duty of 10 per centum ad valorem in addition to the duty hereinbefore pre- scribed, and in no case less than 55 per centum ad valorem ; * * *. 258. * * *^ handkerchiefs, * * *^ composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the com- 1894 ponent material of chief value, made uji or manufactured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specially provided for in this Act, 40 per centum ad valorem. 349. * * * handkerchiefs, * * *^ composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the com- 1890 ponent material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specially provided for in this Act, 50 per centum ad valorem. 494 DIGEST OF CUSTOMS DECISIONS. 1883 / ^"^- Cotton • * • heiunied handkerchiefs, * * ♦ 40 per centum \ iul valorem. DECISIONS UNDER THE ACT OF 1913. Drawn-Work Handkerchiefs. — Hemstitched handl^erchiefs ornamented by drawn work are more specifically provided for as " handkerchiefs hemmed, or luMiist itched," at 30 per cent ad valorem under paragraph 255 than as " articles from which threads have heen omitted, drawn, punched, or cut, and with threads introduced after weaving, forming figures or designs," at 60 per cent ad valorem under paragraph 358. — T. D. 35675 (G. A. 7769). DECISIONS UNDER THE ACT OF 1909. Drawn-Work Handkerchiefs. — The handkerchiefs heforf us are of the ornamental character. Threads have been withdrawn and additional threads have been in.'^erted, by hand or machinery, forming an ornamental needlework design. We think paragraph 349 covers this class of articles, and, as pointed out in importers' brief, although it is limited by the expression " not else- where specially provided for," while paragraphs 322 and 356 are not so limited {lud cover handkerchiefs of cotton, flax, or other vegetable fiber, while para- graph 322 covers cotton only and paragraph 356 covers flax, hemp, or ramie only, we think the articles in question are more specifically described therein. Following Ab. 30830 (T. D. 34889). The protests are overruled.— Ab. 38311. Paragraph 349 contains the narrower provision; for handkerchiefs having ornamental drawn work would be included in the broader class of handker- chiefs having drawn work. It is therefore apparent that ornamental drawn- work handkerchiefs are dutiable under paragraph 349, and plain drawn-work handkerchiefs are dutiable under paragraph 322.— Ab. 36830 (T. D. 34889). DECISIONS UNDER THE ACT OF 1897. Muflflcrs of Silk and Cotton. — A provision for fabrics " in part of silk " is more specific than one for fabrics " composed of cotton " or for " cotton cloth." Accordingly, mufliers of silk and cotton, cotton being the component material of chief value, are not dutiable as " mufllers composed of cotton " under paragraph 312, or as " cotton cloth " under the so-called countable clauses of Schedule I, but as " mufflers composed wholly or in part of silk " under paragraph 388. In re Guiterman (G. A. 4562) afTirmed in Guiterman v. U. S. (113 Fed. Rep., 994) and In re Wakem (G. A. 5018) followed.— T. D. 23755 (G. A. 5153). DECISIONS UNDER THE ACT OF 1894. Pearl-Stitched Handkerchiefs. — Cotton handkerchiefs, about 15 inches square, with printed dots on the margin, and having an edire which has the appearance of an embroidery stitch, about one-sixteenth of an inch in width, and serving as a hem for the handkerchief, commercially known as pear-stitched handkerchiefs, ai'.d not as embroidered handkerchief.s, are dutiable as " hand- kerchiefs " at 40 per cent ad valorem under paragraph 2.58, and not as " em- broidered handkerchiefs" under paragraph 276.— T. D. 18225 (G. A. 3935). DECISIONS UNDER THE ACT OF 1890. Handkerchiefs in the Piece. — An unbleached textile fabric composed of Egyptian cotton in imitation of pongee silk, with handkerchief designs printed thereon and dotted lines to be followed in separating the handkerchiefs, com- mercially known as cotton handkerchiefs in the piece, are dutiable as hand- kerchiefs and not as cotton cloth.— T. D. 13801 (G. A. 1905). SCHEDULE I COTTON MANUFACTURES. 495 Cotton Handkerchiefs. — Hemmed or hemstitched handkerchiefs which are not also embroidered are dutiable as handkerchiefs and not as embroidered and hemstitched.— Wilson v. U. S. (C. C. A.), 57 Fed. Rep., 199. Imitation-hemstitched cotton handkerchiefs are dutiable as handkerchiefs and not as embroidered and hemstitched handkerchiefs. Reversing the circuit court.— Rice v. V. S. (C. C. A.), 53 Fed. Rep., 910. DECISIONS UNDER THE ACT OF ]883. Hemstitched Cotton Handkerchiefs known as such in commerce, having a hem of 1 inch or more in breadth, with several threads drawn out from the material at the head of the hem and the hem stitched down by on open stitch, the same being known in trade and commerce as hemstitched cotton handker- chiefs, are dutiable as manufactures of cotton and not as hemmed handker- chiefs. Reversing T. D. 10236, G. A. 14. In re II. B. Claflin Co. (C. C). 47 Fed. Rep., 875; same (C. C. A.), 52 Fed. Rep., 121.— T. D. 13595 (G. A. 1867), Cotton 3Iufflers held to be manufactures of cotton and not dutiable as hemmed cotton handkerchiefs.— T. D. 17959 (G. A. 3834). 256. Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fiber, or of which cot- ton or other vegetable fiber is the component material of chief value, 1913 ^^ ^^ cotton or other vegetable fiber and india rubber, made up or manu- factured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise siiecially provided for in this section, 30 per centum ad valorem ; shirt collars and cuffs of cotton, not specially provided for in this section, 30 per centum ad valorem. 324. Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fiber, or of which cot- ton or other vegetable fiber is the component material of chief value, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise provided for in this section, 50 per centum ad valorem. 348. Shirt collars and cuffs, composed of cotton, 45 cents per dozen , pieces and 15 per centum ad valorem ; * * *. 314. Clothing, ready-made, and articles of wearing apparel of every description, including neckties or neckware composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the com- ponent material of chief value, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise pro- vided for in this Act. 50 per centum ad valorem : Provided, That any outside garment provided for in this paragraph having india rubber as a component material shall pay a duty of 15 cents per pound and 50 per centum ad valorem. 338. Shirt collars and cuffs, composed of cotton, 45 cents per dozen . pieces and 15 per centum ad valorem ; * * *. 258. Clothing, ready-made, and articles of wearing apparel of every description, * * * and neckties or neckwear, composed of cotton or 1894 ^^^^^^ vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specifically provided for in this Act. 40 per centum ad valorem. 349. Clothing, ready-made, and articles of wearing apparel of every description, * * * and neckties or neckwear, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specifically provided for in this Act, 50 per centum ad valorem : Provided, That all such clothing ready-made and articles of wearing apparel having india rubber as a component material (not including gloves or elastic articles that are specially provided for in this Act), shall be subject to a duty of 50 cents per pound, and in addition thereto 50 per centum ad valorem. 372. Collars and cuffs, composed entirely of cotton, 15 cents per dozen .pieces and 35 per centum ad valorem. 1909 1897 1890 496 DIGEST OF CUSTOMS DECISIONS. 1883 "^~^" * * * corsets, of whatever material composed, 35 per centum ad valurein. DECISIONS UNDEU THE ACT OF 1913. Bibs of Terry Clotli. — Bibs made of cotton terry cloth, classified as articles made from i»ile fabrics under paragraph '2~u, were claimed dutiable as cotton wearing apparel (par. 256). Protests sustained on the authority of G. A. 7656 (T. D. 35019).— Al). 3S3SS. Gloves of Cotton and Rubber. — Gloves used by electricians and linemen, composed of cotton and rubber, classified under paragraph 250. were claimed dutiable as manufactures of rubber (par. 3GS). Protest overruled, the board holding the provision in paragraph 256 more specific. — Ab. 37512. Shirt Bosoms of Tucked Cotton Material. — These shirt bosoms are pre- cisely and more specifically des(ril)ed by the term " wearing apparel composed of cotton or of cotton in chief value made up or manufactured in part" (par. 256) than they are by the term " articles made up in part of tuckings of what- ever yarns, threads, or filaments composed" (par. 35S). The required attrib- utes of wearing :!ppjn'el niost closely describe and identify the goods, and they are dutiable as .'■uch under paragraph 256. — U. S. v. Snow's United States Sample Express Co. (Ct. Cust. Appls.), T. D. 353SS; (G. A. 7613) T. D. 34823 affirmed. Untrinimed Hats — Cotton "Wearing Apparel. — Untrimmed hats made of cotton braid and thread classified as articles made of cotton threads under paragraph 358. On the authority of G. A. 7613 (T. D. 34823), afiirmed in U. S. v. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 35388), the hats in question were held dutiable as cotton wearing apparel at 30 per cent under paragraph 256.— Ab. 38935. Wearing Apparel in Part of Cotton Netting. — Hat forms or shapes com- posed in chief value of cotton netting, classified under paragraph 358, are claimed dutiable as partly made wearing apparel under paragraph 256. On the authority of U. S. v. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 353S8), the merchandise in question was held dutiable under paragraph 256, as claimed. — Ab. 38719. DECISIONS UNDER THE ACT OF 1909. Abdominal Supporters composed of cotton and India rubber were held duti- able as cotton wearing apparel under paragraph 324. — Ab. 33625 (T. D. 33738). "Appliiiued," What is Not. — The merchandise consists of cotton wearing apparel upon which are sewn strips or bands of goods figured in different colors for ornamental purposes only. The articles are held to be cotton wearing apparel only, and not " appliqued." — U. S. v. Hamburger Levine Co. (Ct. Cust. Appls.), T. D. 34382; (G. A. 7525) T. D. 34087 affirmed. Bibs and Aprons in the Piece. — Merchandise consisting of woven cotton cloth in the piece, having printed thereon designs of bibs and aprons, each design, when separated, forming a complete bib or apron, are properly dutiable as partly made wearing apparel at the rate of 50 per cent ad valorem under the provision in paragraph 324 for " articles of wearing apparel made up or manu- factured, wholly oi ill part, by the tailor, seamstress, or manufacturer." G. A. 2967 (T. D. 1586V) and other cases cited and followed.— T. D. 34243 (G. A. 7537). SCHEDULE I COTTON MANUFACTURES. 497 Hemp Soles, used in the manufacture of outing slices, lield properly classified as wearing apparel under paragraph 324. Schiff v. U. S. (2 Ct. Oust. Appls., 89; T. D. 31634) and G. A. 6458 (T. D. 27600) followed.— Ab. 30869 (T. D. 33050). Raincoats in Part of Wool. — Raincoats composed of wool, cotton, and rub- ber, cotton chief value, are dutiable under paragraph 382 as " articles of wear- ing apparel composed in part of wool," rather than as wearing apparel com- posed in chief value of cotton (par. 324), the provision for "wearing apparel in part wool " being more specific than the provision for " wearing apparel, of which cotton is the component material of chief value, not otherwise provided for in this section."— T. D. 31350 (G. A. 7181). AVomen's Collars, Embroidered. — Merchandise classified as shirt collars under paragraph 348 was held to be dutiable as embroidered or appliqued wear- ing apparel (par. 349).— Ab. 28426 (T. D. 32488). DECISIONS UNDER THE ACT OF 1897. Cotton Bibs were held to be dutiable under paragraph 314 (w^earing ap- parel).— Ab. 24261 (T. D. 31070). Collar Stiffener. — Coarse-woven cotton fabric heavily stiffened with glue or other gelatinous substance, cut into suitable lengths and shapes for lining women's collars, or for collars for women's dresses, are dutiable at 50 per cent ad valorem luider paragraph 314, and not at 45 per cent ad valorem under paragraph 322.— T. D. 20731 (G. A. 4363). Diving Suits of cotton and rubber were classified under paragraph 314 re- lating to " articles of wearing apparel of every description of which cotton is the component material of chief value: Provided, That any outside garment provided for in this paragraph having India rubber as a component material shall pay a duty of 15 cents per pound and 50 per cent ad valorem." The im- porters contended for classification under paragraph 449, relating to manufac- tures in chief value of rubber. Protest overruled.— Ab. 19500 (T. D. 29193). Knit Shawls. — Cotton knit shawls are properly dutiable as cotton wearing apparel under the provisions of paragraph 314 and not as wearing apparel made wholly or in part of lace or in imitation of lace under paragraph 339. — T. D. 26369 (G. A. 6040). Cotton Hat Linings. — Linings for hats composed in chief value of cotton, made up into completed articles, ready to be inserted and fastened in hats, are properly dutiable as articles of cotton wearing apparel partly manufactured, at the rate of 50 per cent ad valorem under the provisions of paragraph 314. — T. D. 27660 (G. A. 6458). Partly Made Wearing Apparel. — This merchandise is a cotton textile fabric having printed thereon a design for sections of women's collars. G. A. 2967 (T. D. 15867) cited. A comparison of the official sample in this case with that in said G. A. 2967 shows that the principle in the two cases is the same, and the language of the present act, so far as applicable to the case, is identical with that of the act of 1894, under which the previous case arose. — Ab. 20145 (T. D. 29429). Patent Ear Caps. — A child's cap, made of elastic braid or straps, connected by narrow bands of cotton tape and designed to prevent the ear from growing abnormally and held in position when spread closely over the skull by being knotted under the chin, is not a bit of cotton wearing apparel and dutiable under 60690°— IS— VOL 1 32 498 DIGEST OF CUSTOMS DECISIONS. f)aragi'aph 314, but is a brace, ratber, and is dutial)le under parajrrapb 320. — Best &Co. V. U. S. (Ct. Cust. Appls.), T. D. 31009; (G. A. 6941) T. D. 30121 reversed. Cotton and Wool Wearing Apparel (Shawls). — Shawls, i)einR articles worn upon (be person, are unquestionably wearing apparel witbiii tbe meaning of that term as used in tariff acts. Maillard v. Lawrence (IG How., 251) fol- h.wetl. Wearing apparel composed of cotton and wool is dutiable under paragraph 370 as "wearing apparel composed wholly or in part of wool," and not under paragraph 314, as " articles of wearing apparel of every description, of which cotton is the component material of chief value, * ♦ * not otlierwise pro- vided for," even though cotton be tbe component material of chief value. The fact that tbe provision for wearing apparel in paragraph 314 is qualified by tbe (expression " not otherwise provided for " relegates such articles to paragraph 370, which is not so qualified. In re Heineman (G. A. 4315) overruled. Zucker v. RIagone (37 Fed. Rep., 77G), Levi v. U. S. (87 id., 193), Stone v. Heineman (100 id., 940), In re Goldenberg (G. A. 23S6), In re Schiffman (G. A. 2847), In re Benjamin (G. A. 4411). and In re Hampton (G. A. 4724) applied and followed.— T. D. 22674 (G. A. 4826). Tennis Jackets in Part Wool. — Tennis jackets, component material of chief value cotton, but containing a small percentage of wool, dutiable under para- graph 370 as wearing apparel composed in part of wool. — Dept. Order (T. D. 22136). Tennis jackets, composed chiefly of cotton, with a small percentage of wool, are dutiable under paragraph 314 as "wearing apparel, of which cotton is Mie component material of chief value," at 50 per cent ad valorem, and not under paragraph 370, as " articles of wearing apparel, composed wholly or in part of wool." Hartranft v. Meyer (135 U. S., 237) applied.— T. D. 20423 (G. A. 4315) ; reversed by Stone v. Heineman (C. C), 100 Fed. Kep., 940 (T. D. 22136, supra). Wearing Apparel of Tndin Rubber and Cotton, rubber b(>ing tbe com- ponent of chief value, is dutiable as manufactures in chief value of India rub- ber, under paragraph 449, not being covered by paragraph 314, relating to wearing api)arel "of which cotton is the component material of chief value," find to " any outside garment provided for in this paragraph having India rub- ber as a component material." Horrax v. U. S. (T. D. 29505).— T. D. 29726 G. A. 6904). Wearing Apparel Partly Made Up. — This merchandise consists of cotton sweatbands and vi.sors. Hat linings were held dutiable under paragraph 314 in G. A. 64.58 (T. D. 27660). and there would seem to be no good reason for assessing a different rate on the articles in question. — Ab. 17898 (T. D. 2S6S7). DECISIONS UNDER THE ACT OF 1894. Bandana TTandkerohiefs, Scarfs, or Miifilors, in the Piece, are dutiable as wearing apparel and not as cotton cloth or as manufactures of cotton. — T. D. 16815 (G. A. 3334). Cotton Collar StilTeners, made from a coarse woven fabric, like webbing, an inch and a half wide, with selvaged edges, but differing from webbing in the fact that they are .stiff and in the form of an arc of a circle, intended to be used with ladies' dress collars for holding them in position, and known in trade as collar stifTeners, are dutiable as manufactures of cotton not specially provided for under paragraph 264, and not as webbing under paragraph 263, SCHEDULE I — COTTON MANUFACTURES. 499 because they have become differentiated from webbing by possessing a distinc- tive name, character, and use.— T. D. 182.31 (G. A. 3941). Shirt-Waist Fronts and Bands. — So-called bosoms composed of cotton, con- sisting of fabrics cut to a size rendering them suitable for use in the manufac- ture of ladies' shirt waists, are dutiable as wearing apparel. — T. D. 18519 (G. A. 3975). DECISIONS UNDER THE ACT OF 1890. Cotton Bathing Trunks are dutiable as wearing apparel and not as drawers.— T. D. 13615 (G. A. 1887). Boys' Sailor Suits made of cotton, with a piece of elastic cord to draw the blou.se in at the waist, the India rubber in the cord constituting less than 1 per cent of the value of the suit, held to be cotton wearing apparel and not wearing apparel having India rubber as a component material. — T. D. 12203 (G. A. 1017). Chinese Shoes, consisting of an upper part of cotton and a sole of felt and leather, the felt being made from hair mixed with wool fiber and paper stiffened with rice starch, are dutiable as manufactures of cotton and not wearing apparel. — Swayne v. Hager, 37 Fed. Rep., 780. Hechima Slippers composed in part of wool are dutiable as wearing apparel composed in part of wool and not as wearing apparel composed in chief part of vegetable fiber, nor as a manufacturer of cotton nor as a manufacture of vegetable fiber.— T. D. 17501 (G. A. 3640). Neckties AVith Metal Fastenings. — Neclvties composed of cotton and silk (cotton chief value), each tie having an elastic band with a metal clasp, are dutiable as manufactures of cotton and not as manufactures of metal. — T. D. 10392 (G. A. 83). 25 7. Plushes, velvets, plush or velvet ribbons, velveteens, cordiiroys, and all pile fabrics, cut or uncut, whether or not the pile covers the entire .surface; any of the foregoing composed wholly or in chief value of cotton or other vegetable fiber, except flax, hemp, or ramie ; and 1913 manufactures or articles in any form, including such as are commonly known as bias dress facings or skirt bindings, made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, except flax, hemp, or ramie, 40 per centum ad valorem. 325. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut, Avhether or not the pile covers the entire surface ; any of the foregoing composed of cotton or other vegetable fiber, except flax, not bleached, dyed, colored, stained, painted, or printed, 9 cents per square yard and 25 per centum ad valorem ; if bleached, dyed, colored, stained, painted, or printed. 12 cents per square yard and 25 per centum ad valorem : Provided, That corduroys composed of cotton or other vegetable fiber, weigliing seven ounces or over per square jard, shall pay a duty 1909 of 18 cents per square yard and 25 per centum f>d valorem: Provided further, That manufactures or articles in any form including such as are commonly known as bias dress facings or skirt bindings, made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, shall be subject to the fore- going rates of duty and in addition thereto 10 per centum ad valorem : Provided further. That none of the articles or febrics provided for in this paragi-aph shall pay a less rate of duty than 47^ per centum ad valorem. 315. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut; any of the foregoing composed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed. 9 cents per square yard and 25 per centum ad valorem ; if bleached, dyed, colored. 1890 500 DIGEST OF CUSTOMS DECISIONS. stained, painted, or printed, 12 cents per sqnure yard and 25 per centum ad valorem: I'rovidcd, Tliat corduroys composed ot cotton or other vi'ge- taiile liber, \vei;;hiuy seven ounces or over per Sfjuare yard, sliall [lay a 1897 ''"'>' *'f 1^ cents per square yard and 25 per centum ad valorem : Provulcd further. That manufactures or artiel(>s in any form iiicludiiiLr such as are connuonly known as bias dr(>s.s facinirs or skirt hindinjis, made or cut from jilushes, velvets, velveteens, corduroys, or other pile fahrics composeil of cotton or other vefretahle tiber, shall be subject to tlie fore- going rates of duty and in addition thereto 10 per centum ad valorem: I'roridcd further, Tliat none of the articles or fabrics provided for in this para>;rapii shall pay a less rate of duty tlian 47J jier centiuu ad valorem. 259. Plushes, velvets, velveteens, corduroys, and all pile fabrics com- posed of cotton or other vegetable tiber, not l)lea(heil, dyed, colored, 1894 stained, i)ainted, or printed. 40 per centum ad valorem; on all .such good.s if bleached, dyed, colored, stained, painted, or printed, 47i per centum ad valorem. 350. Plushes, velvets, velveteens, corduroys, and all pile fabrics com- posed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, 10 cents per square yard and 20 per centum ad valorern ; on all such goods if bleached, 12 cents per square yard and 20 per centum ad valorem; if dyed, colored, stained, painted, or printeil, 14 cents pe-- square yard and 20 per centum ad valorem ; but none of the foregoing articles in this paragraph shall pay a le.ss rate of duty than 40 per centum ad valorem. 1883 325. * * * cotton velvet, 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Prayer Rxigs. — Merchandise classified as articles made or cut from pile fabrics under paragraph 257 is claimed dutiable as rugs of cotton under i)ara- graph 302. The articles in que.stion resemble floor rugs in design and color, but they are so light in structure that they would not lay smoothly or adhere to the floor when walked upon, and would not be suitable or serviceable as floor coverings. Although they are smaller in size, they are of the same cliaracter as the articles held not to be rugs in the case of W. H. Stiner & Sons (G. A. 7472; T. D. 33577). Following said decision, we hold that the articles in question were properly classified by the collector. — Ab. 3S502. Terry Cloth and Turkish Toweling. — Terry cloth and similar fabrics to be rlassified as pile fabrics under paragraph 257. — Dept. Order (T. D. 342S7). DECISIONS UNDER THE ACT OF 1909. Imitation Mohair Astrakhans. — In paragraph 325 the words " plushes, vel- vets, velveteens, corduroys, and all pile fabrics, cut or uncut, whether or not the pile covers the entire surface," are bi-oad enough to include any pile fabric as commonly understood. The phrase " cut or uncut " does not restrict the meaning; it merely makes the meaning clear, and the goods were properly as- sessed under the named paragraph. — Knauth, Nachod & Kuhne v. U. S. (Ct. Cust. Appls.), T. D. 3.5389; (G. A. Ab. 36495) T. D. 34774 aflirmed. Terry Cloth. — Bleached and colored cotton " terry cloth," which has a series of closely placed loops of thread issuing froiu :he body of the fabric at right nngles thereto, and which is suitable and intended for iise as dress goods, is Included within the meaning of the term "pile fabrics" as that term is com- monly and commercially used, and is properly dutiable as ' pile fabrics, uncut," SCHEDULE I — COTTON MANUFACTURES. 501 under the provisions of paragraph 325, and not as countable cotton cloth under paragraphs 315 to 320, inclusive.— T. D. 34545 (G. A. 7572). Velvet, Cotton Chief Value. — The merchandise was classified under para- graph 320. The provision " velvets, composed of cotton or other vegetable fiber," is more specific than " cloth, composed of cotton or other vegetable fiber and silk." The words " composed of " have been held to mean " composed wholly or in chief value of" (Kenyon v. U. S., 4 Ct. Cu.st. Appls., 344; T. D. 33529), and this merchandise is velvet composed in chief value of cotton. — Ab. 36784 (T. D. 34871). DECISIONS UNDER THE ACT OF 1897. Double-Faced Cotton Velours are properly dutiable as countable cottons containing extra tlu-eads under the provisions of paragraphs 304, 309, and 313.— T. D. 26447 (G. A. 6065). Pile Fabrics, Jacquard Figured. — Pile fabrics, known as " Velours renais- sance " and otherwise, woven in the Jacquard loom with figures in the nature of velvet or plush with raised cut threads, and which are used for upholstery purposes, aud composed of cotton, are dutiable at 47A per cent ad valorem under paragraph 315, and not at 60 per cent ad valorem under the provision for flax plush under paragraph 342.— T. D. 19489 (G. A. 4183). Slipper Patterns. — Bolts of woven cotton cloth, 28 inches wide and 4 meters long, with a raised uncut pile, intended to be cut into slipper uppers, and having the selvages as well as the line of cutting of the individual uppers made in the course of fabrication by omitting the pile portion of the fabric, are properly dutiable at the rate of 12 cents per square yard and 25 per cent ad valorem under paragraph 315, and are not subject to the provisions of the second pro- viso to said paragraph levying 10 per cent additional duty upon " manufac- tures or articles in any form made or cut from pile fabrics." See G. A. 5527 (T. D. 24880).— T. D. 25631 (G. A. 5801). Icrry Cloth — material from which Turkish towels are made — is a countable cotton within the terms of paragraph 310, and as such is dutiable according to count of threads per sqiuire inch, value, etc., imder the applicable provisions of paragraphs .304-309, inclusive. G. A. 2310 (T. D. 14499) and G. A. 5068 (T. D. 23487) modified.— T. D. 25746 (G. A. 5838). Velvet Cords Not Corduroys. — Certain cotton pile fabrics, variously known as " velvet cords," " ribbed velvets," and "corded velvets," used for binding women's skirts and for making women's jackets and boys' wearing apparel, are dutiable under paragraph 315 as " pile fabrics of cotton," and not as " corduroys composed of cotton," as such fabrics are not known commercially as corduroys, from which goods they differ in use, width, quality of yarn used, and process of manufacture. — Stewart v. U. S. (113 Fed. Rep.. 928) followed; In re Stewart, Howe & May Co., T. D. 20661 (G. A. 4352) reversed. In order to determine the commercial meaning of a term used in tariff acts, it is not the designation used in dealings between the retailer and the consumer which should control, but that whei-e both the parties to the transaction are dealers in the articles included in the term under construction. Morrison v. Miller (37 Fed. Rep., 82), Dieckerhoff v. Robertson (44 id., 160, 163). Hills Bros. Co. v. U. S. (99 id., 264; 39 C. C. A., 500) ; and Stewart v. U. S. (supra) followed.— T. D. 23680 (G. A. 5125). DECISIONS UNDER THE ACT OF 1890. Cotton Velvets. — Selvages should be included in estimating the number of square yards.— T. D. 13423 (G. A. 1602). 1909 502 DIGEST OF CUSTOMS DECISIONS. Satin-Buck Ribbons. — Cotton velvet ribbons witn satin backs, composed of cotton and silk (cotton chief value), are manufactures of cotton. — T. D. 1118G (G. A. 545). Cotton Terry Clotli, used chiefly in manufacturing bath robes, towels, and children's outside garments, is dutiable as a manufacture of cotton and not as a countable cotton nor as pile fabrics.— T. D. 14499 (G. A. 2310). Velveteen Dress Facings are dutiable as manufactures of cotton and not as velveteens nor as cotton pile fabrics. 49 Fed. Rep., 633, affirmed. — In r«? Kursheedt Man. Co. (C. C. A.), 54 Fed. Rep., 159. 258. Curtains, talde covers, and all articles manufactured of cotton chenille, or of which cotton chenille is the component material of chief value, tapestries, and other Jacquard figured upholstery goods, composed 1913 wholly or in chief value of cotton or other vegetable fiber; any of the foregoing, in the piece or otherwise, 35 per centum ad valorem ; all other Jacquard figunMl manufactures of cotton or of which cotton is the com- ponent material of chief value, 30 per centum ad valorem. 326. Curtains, table covers, and all articles manufactured of cotton chenille, or of which cotton chenille is the component material of chief value, tapestries, and other Jacquard figured upholstery goods, weighing over six ounces per square yard, composed wholly or in chief value of cotton or -;ther vegetable fiber ; any of the foregoing, in the piece or otherwise, 50 per centum ad valorem. " 316. Curtains, table covers, and all articles manufactured of cotton 1897 chenille, or of which cotton chenille is the component material of chief value, 50 per centum ad valorem. 2G0. Chenille curtains, table covers, and all goods manufactured of 1894 cotton chenille, or of which cotton chenille forms the component material of chief value, 40 per centum ad valorem ; * * * 351. Chenille curtains, table covers, and all goods manufactured of 1890 cotton cheiiille, or of which cotton chenille forms rhe component material of chief value, 60 per centum ad valorem. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Casement Cloth, composed of jute and cotton, classified as Jacquard figured upholstery goods inider paragraph 258, was claimed dutiable as a manufacture of cotton (par. 266). Protests overruled.— Ab. 38256. Jacquard Figured Laces. — Jacquard figured manufactures of cotton may be cither laces or figured goods of cotton, not lace at all, and accordingly the term is more comprehensive than a provision limited to a particular class of figured goods known as laces or lace articles. Paragraph 358 provides for laces, articles of lace, and all articles or fabrics made wholly or in part of lace of any kind, of whatever yarns, threads, or fila- ments such laces, articles, or fabrics may be composed, and as well for nets, nettings, flouncings, edgings, and Insertings of whatever yarns, threads, or fduments composed. This furnishes a more specific description of the goods liere and controls.— Wilson & Son v. U. S. (Ct. Cust. Appls.), T. D. 35476; (G. A. 7686) T. D. 35140 affirmed. Madras Muslin. Curtains as Upholstery. — Madras muslin curtains !ind madras muslin cur- tain goods in the piece, both Jacquard figured, are, following Carter v. U. S. (6 Ct. Cust. Appls., — ; T. D. 35475), within the lexicographic definitions of uphol- stery, i. e., the interior decorations of an apartment, aun j)airs; valued at more than $1 jier dozen pairs, and not more than $l.r)() ])er dozen pairs, CiO (H'lits i)er dozen pairs; valued at more than $l.r)0 per dozen pairs, and not more than $12 per dozen pairs, 70 cents per dozen pairs; valued at more than $2 per dozen pairs, and not more than $3 per dozen pairs, $1.20 per dozen pairs; valued at more than $3 i)er dozen pairs, and not more than $r» i)er dozen pairs, $2 per dozen pairs; and in addition thereto, upon all the foregoing, 15 per centum ad valorem; valued at more than $5 per dozen pairs, 55 i)er centum ad valorem. 262. Stockings, hose and half hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, 1894 including such as are commercially known as seamless or clocked stock- ings, hose or half-hose, * * * all of the above composed of cotton or other vegetable fiber, finished or unfinished, 50 per centum ad valorem. 353. Stockings, hose, and half ho.se, selvedged, fashioned, narrowed, or shaped vvholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless stockings, hose, or half hose, all of the above composed of cotton or other vegetable fiber, finished or unfinished, valued at not more than 60 cents per dozen pairs, 20 cents per dozen pairs, and in addition thereto 20 per centum ad 1890 vaioreiM ; valued at more than 60 cents jier dozen pairs and not more than $2 per dozen pairs, 50 cents per dozen pairs, and in addition thereto 30 per centum a(l valorem; valued at more than $2 per dozen pairs and not more than $4 per dozen pairs, 75 cents per dozen pairs, and in addition thereto. 40 per centum ad valorem ; valued at more than $4 per dozen pairs, $1 per dozen i)airs, and in addition thereto 40 per centum ad valorem. 323. On stockings, hose, half ho.se, * * * fashioned, narrowed, or 1883 shaped wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton, 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Component Material of Chief Value. — This evidence discloses that both the silk and cotton yarn were introduced in the hosiei'y in the gray condition and the dyeing and finishing were done after the hosiery had been made. U. S. V. Meadows (T. D. 31665) ; G. A. 4844 (T. D. 22745). Following the cases cited, and taking the value of the cotton and silk in the gray condition just before the operation of making the article begins, we find that the hosiery Is in chief value of cotton.— Ab. 28633. Infant'.s Socks looped or knitted at the junction of the heel and sole dutiable under paragraph 328.— Dept. Order (T. D. 31753). Knitted Cotton Gloves. — The provision in paragraph 328 for " n^n's and boys' cotton gloves, knitted," is not limited to gloves made on a knitting machine, but includes such as are made from knitted fabrics by cutting or stamping out patterns and sewing them together. — T. D. 30900 (G. A. 7092). The importation was of cotton gloves with a knitted fabric. The form of the glove was cut from the fabric, aywl in comph^ing the glove this form waa sewed together with thread. " Cotton gloves knitted or woven," appearing in SCHEDULE I — COTTON MANUFACTURES. 507 paragraph 328 is there used in a comprehensive and inclusive sense and em- braces gloves manufactured from material either woven or knitted, though not shaped by the weaving process. — Spielmann & Co. et al. v. U. S. (Ct. Oust. Appls.), T. D. 32962; (G. A. 7283) T. D. 31909 affirmed. Knitted Cotton Gloves in Part of Wool. — The wool in the lining of these gloves enhances their value, adds to their comfort and warmth, aids in theii sale, making thus of the wool a substantial and necessary part of the gloves. They do not come within the provisions of paragraph 328, but are dutiable under paragraph 382 as knitted articles composed in part of wool. — U. S. v. Burne, (Ct. Cust. Appls.), T. D. 33515; (G. A. Ab. 29941) T. D. 32847 reversed. Men's Cotton Gloves. — The provision of paragraph 328, relating to knitted or woven gloves, is not limited in its application to gloves that are knitted, fashioned, and shaped wholly by a machine. Spielmann & Co. v. U. S. (3 Ct. Cust. Appls., 368; T. D. 32962) is controlling on the facts in this case.— Leh- man Co. V. U. S. (Ct. Cust. Appls.), T. D. 34972; (G. A. Ab. 34530) T. D. 34090 affirmed. Women's Cotton Gloves are wearing apparel within the meaning of para- graph 324. The classification of cotton gloves as wearing apparel for three successive tariff acts held conclusive.— T. D. 30892 (G. A. 7091). DECISIONS UNDER THE ACT OF 1897. Chain-Stitched Hosiery, classified as embroidered wearing apparel under paragraph 339, was held dutiable as cotton hosiery under paragraph 318. G. A. 4225 (T. D. 19807) followed.— Ab. 22461 (T. D. 30234). Clocked and Embroidered Hosiery. — Cotton hosiery having a number of fancy perpendicular narrow stripes in various colored threads, woven or stitched therein with a sewing machine or similar means, and which resembles embroidery, are not in fact embroidered. Hosiery which has embroidered thereon with a needle on either side a single fancy stripe in various colored threads, terminating at the top in an arrow point or similar design and separating toward the heel and toe, is " clocked " within the meaning of the tariff act. All these articles, being composed of cotton or other vegetable fiber and selvaged, fashioned, narrowed, etc., are dutiable at the compound rates pro- vided in paragraph 318 and not at 60 per cent ad valorem as "embroidered wearing apparel" under paragraph 339.— T. D. 22268 (G. A. 4715). Cotton Hose, Shaped in Part by Machine. — Stockings, hose, and half hose, composed of vegetable fiber, which are in any degree selvaged, fashioned, nar- I'owed, or shaped by a knitting machine or frame, are dutiable under the pro- visions of paragraph 318 and not under the provisions of paragraph 317. — T. D. 25771 (G. A. 5852). Cotton Hose, Embroidered. — Cotton hose and half hose in openwork or lace effects, having embroidered thereupon dots or other designs in colored silk thread, are properly dutiable at the compound rates under the provisions of paragraph 318, except where the rate of duty as provided in said paragraph is less than 60 per cent ad valorem, in which last-mentioned case the rate of duty applicable is 60 per cent ad valorem perforce the proviso to paragraph 339.— T. D. 27344 (G. A. 6365). Cotton Stockings, hose or half hose, knitted in stripes of different colors, running crosswise or transversally, and subsequently chain stitched longitu- dinally, with single strands of silk or cotton thread on a sewing machine, are 508 DIGEST OP CUSTOMS DECISIONS. not dutiable under the provisions of paragraph 339 for wearing apparel em- broidered by hand (u- machinery, but are dutiable under the provisions of paragraph 31S.— T. D. 19807 (G. A. 4225). KnibroidtM'cd Hosiery. — Cotton stnckiiiirs. hose, or half hose, which are selvaged, fashionetl, narrowed, or sluipoil wholly or in part by knitting ma- chines or frames, or knit by hand, and which are more or less elaborately embroidered with silk or vegetable liber threads by hand or machinery, are dutiable according to value at the compound rates provided in paragraph 318, and not at GO per cent ad valorem (as returned by the apiiraiser) under para- graph 339, such being in accordance with the doctrine of G. A. 2719, to the effect that such compound rate is more specific, and, owing to the invoice \alue, is a higher rate than GO per cent ad valorem. If, on the contrary, however, the latter rate were the higher one, the goods wouUl be dutiable at such rate.— T. D. 22357 (G. A. 4721). Gloves— Kid Point. — Cotton gloves and linen gloves, ornamented with rows of stitching known as " kid point " and not as " embroidery," are dutiable at fO per cent ad valorem under paragraph 314 and not as embroidered articles under paragraph 339.— T. D. 2200G (G. A. 4G56). Glove.s Not Outside Garments. — Gloves are not garments. A garment is a vestment, a coat, or cloak, and although gloves are wearing apparel, they are not garments. Gloves made in chief value of cotton and having a rubber braid or band at the wrist, which seems to hold them closely to the hand of the wearer, are not dutiable as outside garments in part of rubber, but are dutiable under the provisions of paragraph 314 as cotton wearing apparel, at the rate of 50 per cent ad valorem.— T. D. 2335G (G. A. 5023). Underwear and Hose Composed of Ramie. — The specific provisions of paragraphs 318 and 319 relating to stockings, hose, and half hose of various kinds, and shirts, drawers, pants, vests, union suits, tights, etc., variously ujanufactured, are more specific than the provision of paragraph 347 for manufactures of ramie, vegetable fiber, etc. U. S. v. Kosenberg (T. D. 27033). — T. D. 27177 (G. A. G304). DECISIONS UNDER THE ACT OF 1894. Cotton Gloves are dutiable as wearing apparel and not as manufactures of cotton.— T. I). 1585G (G. A. 29.5G). DECISIONS UNDER THE ACT OF 1890. Elastic Stockings for varicose veins are not hosiery. — T. D. 11383 (G. A. OGG). Value — Consideration of Fractional Parts of a Mill.^ — Hosiery valued at 60 cents and one-(|iiai'ter of a mill i)er dozen pairs are dutiable at 50 cents per dozen pairs and 30 per cent. It is the practice to consider all fractions as controlling value.— T. D. 13483 (G. A. 1785). Silk Clocked Cotton Half Hose tlutiable as half hose and not as em- broidered wearing apparel.- T. D. 1522G (G. A. 2719). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Gloves Made of Cotton and Silk, in which cotton was the material of chief value, imported in .Tanuary, 1874, we.'e dutiable under this act and the act of July 14. 1SG2. section 13 (12 Stat., 555, 550, 559), and under section 2, act of June 6, 1872 (17 Stat.. 231).— Heinze v. Arthur's Executors, 144 U. S., 28. SCHEDULE I COTTON MANUFACTUKES. 509 Stockings. — The specific provisions as to " stocl^ings, etc., made on frames " are not repealed as to stocliings made of either wool, or worsted and cotton, by the general provision of the act of March 2, 1867, section 2, regulating the duty on " all manufactures of wool." — Vietor v. Arthur, 19 Fed. Rep., 250. 261. Shirts and drawers, pants, vests, union suits, combination suits, tights, sweaters, corset covei'S, and all underwear and wearing apparel of every description, not specially provided for in this .section, made 1913 ^^'^^*^^'y o*" io P^^t on knitting machines or frames, or knit by hand, finished or unfinished, not including such as are trimmed with lace, imitation lace or crochet or as are embroidered, and not including stock- ings, hose and half hose, composed of cotton or other vegetable fiber, 30 per centum ad valorem. 329. Shirts and drawers, pants, vests, union suits, combination suits, tights, sweaters, corset covers and all underwear of every description made wholly or in part on knitting machines or frames, or knit by hand, finished or imfinished, not including stockings, hose and half hose, com- posed of cotton or other vegetable fiber, valued at not more than .$1..'^0 per dozen, 60 cents per dozen and If) per centum ad valorem ; valued at more than .$1.50 per dozen and not more than $3 per dozen, .$1.10 per 1909 dozen, and in addition thereto 15 per centum ad valorem ; valued at more than $3 per dozen and not more than $5 per dozen, $1.-50 per dozen, and in addition thereto 25 per centum ad valorem ; valued at more than $5 per dozen and not more than $7 per dozen, .$1.75 per dozen, and in addition thereto 35 per centum ad valorem ; valued at more than $7 per dozen and not more than $15 per dozen, $2.25 per dozen, and in addition thereto 35 per centum ad valorem ; valued above $15 per dozen, 50 per centum ad valorem. 319. Shirts and drawers, pants, ve.sts. union suits, combination suits, tights, sweaters, corset covers and all underwear of every description made wholly or in part on knitting machines or frames, or knit by hand, finished or unfinished, not including stockings, hose and half hose, com- posed of cotton or other vegetable fiber, valued at not more than $1..50 per dozen, 60 cents per dozen and 15 per centum ad valorem ; valued at more than $1.50 per dozen and not more than $3 per dozen, $1.10 per 1897 dozen, and in addition thereto 15 per centum ad valorem : valued at more than $3 per dozen and not more than $5 per dozen. $1..50 per dozen, and in addition thereto 25 per centum ad valorem ; valued at more than $5 per dozen and not more than $7 per dozen, $1.75 per dozen, and in addition thereto 35 per centum ad valorem ; valued at more than $7 per dozen and not more than $15 per dozen, $2.25 per dozen, and in addi- tion thereto 35 per centum ad valorem ; valued above $15 per dozen, 50 per centum ad valorem. 262. * * * knitted shirts and drawers, all of the above composed of 1894 cotton or other vegetable fiber, finished or unfinished, 50 per centum ad valorem. 352. * * * shirts and drawers composed of cotton, valued at not more than $1.50 per dozen, 35 per centum ad valorem. 353. * * * and all shirts and drawers composed of cotton or other vegetable fiber, valued at more than $1.-50 per dozen and not more than $3 per dozen, $1 per dozen, and in addition thereto 35 per centum ad valorem ; valued at more than $3 per dozen, and not more than $5 per dozen, $1.25 per dozen, and in addition thereto 40 per centum ad valorem ; valued at more than $5 per dozen and not more than $7 per dozen, $1.50 per dozen, and in addition thereto 40 per centum ad valorem ; valued at more than $7 per dozen, $2 per dozen, and in addition thereto 40 per centum ad valorem. 322. * * * shirts and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein otherwise provided for, 35 per centum ad valorem. 323. On * * * shirts and drawers, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, and . composed wholly of cotton, 40 per centum ad valorem. 1890 1883 { 510 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDEIl THE ACT OF 1913. Scarfs. — Cotton scarfs made on knitting machines or frames are properly dutial)le as cotton i^nit wearing apparel under the provisions of paragrapli 261. rather than under tlie provision in par igrapli 358 for "wearing apparel, and all other articles or fabrics nvide wholly or in part of lace or of imitation lace of any kind."— T. D. 35715 (G. A. 7775). DECISIONS UNDER THE ACT OF 1897. Underskirts. — Knit cotton underskirts are properly dutiable as underwear under the provisions of paragraph 319, and not as wearing aiiparel under the provisions of paragraph 314 or as manufactures of cotton under the provisions of paragraph 322.— T. D. 26085 (G. A. 5938). Underwear and Hose Composed of Ramie. — The specific provisions of paragraphs 318 and 319 relating to stockings, hose, and half hose of various kinds, and shirts, drawers, pants, vests, union suit.s, tights, etc., variously manufactured, are more specific than the provision of paragraph 347 for manu- factures of ramie, vegetable fiber, etc. U. S. v. Rosenberg (T. D. 27033). — T. D. 27177 (G. A. 6304). Underwear With Knitted Wristlets and Anklets forming a necessary and substantial part of the garment is properly dutiable according to value under the provisions of paragi-aph 319, as " shirts and drawers and all underwear of every description made wholly or in part on knitting machines or frames, or knit by hand."— T. D. 24662 (G. A. 5416). DECISIONS UNDER THE ACT OF 1894. Cotton Anklets or Cuffs, Knit, lield dutiable as manufactures of cotton and not as cotton wearing ai)parel.— T. IX 1GT20 (G. A. 330S). " Pants,"" " Vests," " Corset Covers," etc. — Knitted shirts and drawers composed of cotton, which, although sometimes known as vests, pants, corset covers, etc., are classed in trade and commerce as shirts and drawers, are dutiable as knitted shirts and drawers, and not as wearing apparel. — T. D. 16533 (G. A. 3251). DECISIONS UNDER THE ACT OF 1890. Cotton Anklets, cylindrical knit articles to be attached to the bottom of drawers, held dutiable as manufactures of cotton and not as wearing ap- parel.— T. D. 14614 (G. A. 2372). Cotton Knit Combination Undergarments for ladies held dutiable as wearing apparel and not as shirts and drawers. — T. D. 14301 (G. A. 2230). Tennis Shirts made of cotton are dutiable as shirts and not as wearing apparel.— T. D. 11401 (G. A. 684). Tights composed of cotton and made on knitting machines are dutiable as wearing apparel and not as cotton drawers. — T. D. 13885 (G. A. 2038). 262. Bandings, belts, beltings, bindings, bone casings, cords, tassels, cords and tassels, garters, tire fabric or fabric suitable for use in pneu- ^^^"* matic tires, suspenders and braces, and fabrics with fast edges not ex- ceeding twelve inches in width, all of the foregoing made of cotton or 1913 SCHEDULE I COTTON MANUFACTURES. 511 other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or other vegetable fiber and India rubber, and not embroidered by hand or machinery ; spindle banding, woven, braided, or twisted lamp, stove, or candle wicking made of cotton or other vegetable fiber ; loom harness, healds, or collets made of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value; boot, shoe, and corset lacings made of cotton or other vegetable fiber ; and labels for garments or other articles, composed of cotton or other vegetable fiber, 25 per centum ad valorem ; belting for machinery made of cotton or other vege- table fiber and India rubber, or of which cotton or other vegetable fiber is the component material of chief value, 15 per centum ad valorem. 330. Bone casings, garters, tire fabric or fabric suitable for use in pneumatic tires, suspenders and braces, and tubing, any of the foregoing made of cotton or other vegetable fiber, and India rubber, or of which cotton or other vegetable fiber is the component material of chief value, and not embroidered by hand or machinery, 45 per centum ad valorem ; spindle banding, woven, braided, or twisted lamp, stove, or candle wicking made of cotton or other vegetable fiber, 10 cents per pound and 15 per centum ad valorem ; loom harness, healds or collets made of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, 50 cents per pound and 25 per centum ad valorem ; boot, shoe, and corset lacings made of cotton or other vegetable fiber, 25 cents per pound and 15 per centum ad valorem ; labels, for garments or other articles, composed of cotton or other vege- table fiber, 50 cents per pound and 30 per centum ad valorem ; belting for machinery made of cotton or other vegetable fiber and India rubber, or of which cotton or other vegetable fiber is the component material of 1909 { chief value. 30 per centum ad valorem. 349. * * * bandings, belts, beltings, bindings, cords, * * * ribbons, tapes, webs, and webbing; * * * all of the foregoing composed wholly or in chief value of cotton * * * or other vegetable fiber, or of cotton * * * q^. other vegetable fiber and India rubber, or of cotton * * * or other vegetable fiber, India rubber, and metal, and not elsewhere specially provided for in this section, 60 per centum ad valorem : Provided, That no article composed wholly or in chief value of one or more of the materials or goods specified in this paragraph, shall pay a less rate f duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed : And pro- vided further, That no article or fabric of any description, composed of * * * other vegetable fiber, or of which these materials or any of them is the component material of chief value, when embroidered by hand or machinery, or having hand or machinery embroidery thereon, shall pay a less rate of duty than that imposed in this section upon any ^ embroideries of the materials of which such embroidery is composed. 320. Bandings, beltings, bindings, bone casings, cords, garters, lining for bicycle tires, ribbons, suspenders and braces, tapes, tubing, and webs or webbing, any of the foregoing articles made of cotton or other vege- table fiber, whether composed in part of India rubber or otherwise, and not embroidered by hand or machinery, 45 per centum ad valorem; spindle banding, woven, braided, or twisted lamp, stove, or candle wick- ing made of cotton or other vegetable fiber, 10 cents per pound and 15 per centum ad valorem ; loom harness or healds made of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the com- ponent material of chief value, 50 cents per pound and 25 per centum ad valorem; boot, shoe, and corset lacings made of cotton or other vegetable fiber, 25 cents per pound and 15 per centum ad valorem ; labels, for gar- ments or other articles, composed of cotton or other vegetable fiber, 50 cents per pound and 30 per centum ad valorem. 263. Cords, * * * boot, shoe, and corset lacings, tapes, * * * webbing, * * * suspenders, and braces, woven, braided, or twisted 1894 lamp or candle wicking, lining for bicycle tires, spindle binding, any of the above made of cotton or other vegetable fiber, and whether composed in part of India rubber or otherwise, 45 per centum ad valorem. 512 DIGEST OF CUSTOMS DECISIONS. 354. Coltoii cords, * * * boot, .shoe, and corset lacings, 35 cents per pound ; cotton ♦ * * \vcl)l)iiif,', * * * siisitenders, and braces, 1890 any of the forejioing which are ehi.stic or nonchislic, 40 per centum ad vahu'em: Provided, That none of the articles included in this paragraph shall pay a less rate of duty than 40 per centum ad valorem. 1324. Cotton cords. * * *, webbing, * * * su.spenders, braces, * * * 35 per centum ad valorem. * 495. Webbing, compo.sed of cotton * ♦ * or any other materials, not specilically enumerated or i)r(jvided for in this Act, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Cotton Bandages in the Piece dutiable as cotton bandings at the rate of 25 per cent ad valorem under paragraph 2G2. — Dept. Order (T. D. 35952). Blankets for Cotton Printing Machinery. — Certain merchandise, invoiced as "endless cotton blankets " and " endless cotton belting," was returned for duty as " mainifacturos of cotton " under paragraph 20(5. We fmd that the merchandise is belting for machinery and hold that it is dutiable at 15 per cent ad valorem under paragraph 262. — Ab. 37188. Cotton Bindings. — Narrow woven articles compo.sed in chief value of cotton less than 1 inch in width, with a fancy pattern or design along one edge, classi- fied as trimmings under paragraph 358, were claimed dutiable as bindings (par. 262). I'rotest sustained on the authority of Massce v. U. S. (3 Ct. Cust. Appls., 470; T. D. 33042).— Ab. 37682. Narrow Strips of Cotton Cloth, approximately 4 inches wide and from 5 to 6i yards in length, dutiable at the rate of 25 per cent ad valorem under para- graph L'( .:. as bandings.— Dept. Order (T. D. 34284). Surgical Bandages, classified as manufactures of cotton under paragraph 266, were held dutiable as bandings (par. 262).— Ab. 37109 (T. D. 35027). Elastic Webbings composed in chief value of cotton wei'e held dutiable as •' fabrics with fast edges not exceeding 12 inches in width " under paragraph 262, rather than under paragraph 319, as classified. — Ab. 37644. Jute Webbing under 12 inches in width dutiable at the rate of 25 per cent ad valorem under paragraph 262.— Dept. Order (T. D. 34296). Woven Fabrics With Loops On One Edge. — Narrow woven cotton articles imported in lengths with loops on one edge of the fabric, used by Bohemian people solely for the puri)ose of holding the ends of pillowcases together, which is accomplished by attaching the articles to the ends of pillowcases and insert- ing a braid or tape into the various loops and drawing them together, are properly dutiable at the rate of 25 per cent ad valorem under the provision in paragraph 262 for " fabrics with fast edges not exceetling twelve inches in width," rather than as "cotton trimmings" (par. 358).— T. D. 35332 (G. A. 7715). DECISIONS UNDER THE ACT OF 1909. Cotton Bands for Bandages. Narrow Stuii's of Cotton Cloth. — Narrow individual strips of cotton cloth about 5 yards in length, wrapped, labeled, and ready for use as bandages are not to be deemed woven falirics of cotton in the piece or cut in lengths. They are manufactures of cotton not specially provided for and are dutiable under paragraph 332. SCHEDULE I COTTON MANUFACTURES. 513 Narrow Pieces of Cotton Gauze. — The remaining importations are without a commercial designation, but the authorities (tlie lexicons) seem to make it clear they are bands, and they are dutiable as such under paragraph 349. — Surgical Supply Importing Co. v. U. S. (Ct. Cust. Appls.), T. D. 323G4 (G. A. Ab. 26619) T. D. 31866 affirmed. Bandages. — These protests are against the collection of duty under para- graph 349. After importation these strips of gauze are sterilized or medicated, cut in suitable lengths, and used for packing wounds, as gauze packing. The popular and general meaning of the term " band " is a narrow strip of any material, and these articles fall within that description. There is no evidence tending to show that they are medicinal preparations as provided for in paragraph G5.— Ab. 26619 (T. D. 31867) ; affirmed by T. D. 32364 (Ct. Cust. Appls.) above. Cotton Bandings. — The merchandise consists of strips of cotton cloth, about 6 or 7 inches wide, woven in various designs, and imported in lengths of from 36 to 40 meters. Tlie evidence shows that the material is cut to suitable lengths, and sold to Italian people, who use the same to wrap around infants as an outer garment. We conclude that the merchandise is properly dutiable under paragraph 349.— Ab. 26772 (T. D. 31654). Belting for Machinery. — The" merchandise in question consists of a tape-like article suitable and intended to be used for the transmission of power in spinning machines. The testimony shows that the merchandise is used as belt- ing on machinery, and as the court has held that the term " belting for ma- chinery " is more specific than the provision for " tape not specially provided for" (U. S. V. Horrax, 1 Ct. Cust. Appls.. 142; T. D. 31187), we accordingly liold that the same provision for " belting for machinery ' is more specific than " webbings not elsewhere specially provided for in this section," and the mer- chandise is propeiiy dutiable at 30 per cent ad valorem under paragraph 330. — Ab. 33196. Belling of Cotton and India Rubber. — There is no ambiguity in the statute. The merchandise is belting for machinery, and it is made of cotton or other vegetable fiber and India rubber. As such it comes directly within the terms of paragraph 330. Kenyon v. U. S. (4 Ct. Cust. Appls., — ; T. D. 33.^29) dis- tinguished.— Nairn Linoleum Co. v. U. S. (Ct. Cust. Appls.), T. D. 33837; (Ab. S134.5) T. D. 33217 reversed. . Coat Hangers. ^ — The merchandise consists of running lengths of woven cotton strips with cross marks appearing at short intervals to indicate the points for cutting the strips into small pieces suitable for use as coat hangers. The uncontradicted testimony is to the effect that the merchandise has been for a number of years used exclusively for coat hangers and that there is no other use to which they are commercially applied. They were not dutiable as tapes but as manufactures of cotton not specially provided for under paragraph 332.— U. S. V. Buss & Co. (Ct. Cust. Appls.), T. D. 3413S ; (G. A. Ab. 33475) T. D. 33727 affirmed. Cotton Cloth in Strips. — Cotton cloth coated with varnish and cut into strips, intended for .use for insulating purposes, classified as cotton banding under paragraph 349, was claimed to be dutiable as cotton cloth, filled or coated (par 321). Protest overruled. G. A. 7484 (T. D. 33658) cited.— Ab. 33608 (T. D. 33738). 60690°— 18— VOL 1 33 514 DIGEST OF CUSTOMS DECISIONS. Cotton cloth, tilled or coated, cut in strips kMif,'th\vise and not crosswise, used for insulating and electrical purposes and not for tying or binding, as tapes, bands, or bandings are generally used, is neither dutiable as tapes, bands, or bandings under i)aragraph .349, nor as "cotton cloth, lilled or coated," under paragraph 321. Held dutiable as " articles made from cotton cloth, whether finished or unfinished, and all manufactures of cotton " under para- graph 332, although that claim is not made in the protest.— T. D. 336.")8 (G. A. 7484). Cotton Cords and Tassels. — We hold that even if they are not in chief value of "cords" they would fall within the provisions in paragraph 349 for " trimmings, ornaments, composed wholly or in chief value of cotton." — Ab. 32173 (T. I). 33389). Coronation Cord. In view of former decisions, taken together with subsequent practice and legislation as well, it will be assumed the Congress used the word " cord " in paragraph 349, with the same meaning that had been attached to it by cited adjudications and the executive practice conforming thereto. — Ulmann & Co. v. VS. S. (Ct. Cust. Appls.), T. D. 31.^)51; (G. A. 7.^)27) T. D. 34089 adinned. Articles having a core or center composed of strands of cotton around which mercerized cotton threads are spun in such manner that the completed article resembles a string or cord upon which there are at regular intervals small, oval lumps about one-half inch in length, the articles being known commer- cially as " coronation cord," are properly dutiable under the provision for cotton cords in paragraph 349.— T. D. 34089 (G. A. 7527) ; affirmed by T. D. 34551 (Ct. Cust. Appls.) above. CoKD Defined. — A cord is a string or small rope composed of several strands twisted together. Untwisted Cotton Cord a IManufactiire of CoTTON.^The uncontradicted tes- timony is to the effect that the coronation cord of the importation has not been twisted in any way and accordingly it does not come within the meaning of "cords," as that term is used in paragraph 349. The goods were dutiable inider paragraph 332 as a mainifacturo of cotton. T. D. 17.550 of December 22, 1896, and T. D. 191.56 of March 25, 1898, distinguished.— Ulmann r. U. S. (Ct. Cust. Appls.), T. D. 3.3363; (G. A. Ab. 28343) T. D. 32455 rever.sed. Cotton Corset Laces. — We hold that the goods are properly dutiable at the rate of 25 cents per pound and 15 per cent ad valorem under the provision in paragraph 3.30 for " corset lacings made of cotton or other vegetable fiber." (Note decision of Ct. Cust, Appls. in U. iS. c. Horrax, T. D. 31187).- Ab. 25997 (T. D. 31727). Cushions for Needle-Threading' Machines. — WMcks or needle cushions to be placed in wooden hol(U>rs for use on atitomntic needle-threading machines, composed of cotton yarn covered with two layers of cotton woven (hereon, forming a cylinder about one-half inch in diameter and 17^ inches in length, classified as cotton cord under para^iraph 349, were held dutiable as manu- factures of cotton (par. 3.32). Ab. 34297 (T. D. 34000) followed.— Ab. 36668 (T. D. 34824). Driving Rope, Belting. — The word belting signified originally a flat and not a round article, but the term has taken on a more extended meaning and now covers belts that are round, scinnre, and V-shaped as well as belts that are Hat. The mercliandise. though round and corde(l in shape, has its principal use as belting, and it is dutiable as belting for machinery made of cotton, under paragraph 330.— U. S. v. Pitt & Scott (Ltd.) (Ct. Cust. Appls.), T. D. 32358; (G. A. 7286) T. D. 31922 affirmed. SCHEDULE T COTTON MANUFACTURES. 515 Where it is evident that Congress intended the classification of an article to be determined by its use. any general description of it is not controlling. Cotton rope 1 or 2 inches in diameter, made up in the form of belts for the transmission of power, is dutiable as " belting for machinery " under para- graph 330, rather than as manufactures of cotton under paragraph 332. — T. D. 81922 (G. A. 72S6) ; affirmed by T. D. 32358 (Ct. Cust. Appls.) above. Cotton Driving Rope. — Heavy cotton corded rope used in the transmission of power for worsted spinning machines, assessed as cotton torch wick under paragraph 830, was held dutiable as manufactures of cotton (par. 332). — Ab. 33400. Elastic Belting. — Belting composed of cotton and India rubber, India rubber chief value, is dutiable under paragraph 349.— T. D. 30932 (G. A. 7100). The merchandise is belting composed of cotton, India rubber, and artificial silk, india rubber chief value. Duty was assessed thereon by the collector under the provision in paragraph 349 for ' beltings or other vegetable fiber, or of cotton flax, or other vegetable fiber and india rubber." On the authority of the Horrax case (167 Fed. Rep., 526; T. D. 29505) we hold that the goods in question are properly dutiable as manufactures of india rubber under the provisions of paragraph 463. The importers have, however, failed to make that claim in their protest, and the decision of the collector, though erroneous, must stand. U. S. v. Bayersdorfer (126 Fed. Rep., 732; T. D. 24923).— Ab. 25606 (T. D. 31616). Hat Foundations. — Imitation plush cut into meter lengths to be used as hat foundations or coverings was held dutiable as cotton cloth. — Ab. 23987. Ladder Tapes. — To bring these articles within the commercial designation of " tapes " it would be necessary to show that they are known as such. This is not here shown. On the contrary, the evidence discloses that, instead of being known commercially as tapes, they are commercially known as ladder tapes. Tapes and ladder tapes are not the same thing. — U. S. v. Walter et al. (Ct. Cust. Appls.), T. D. 33371; (G. A. 7396) T D. 32871 affirmed. Commercial designation must be shown by proof of a trade understanding, and the use of the term sought to be established must be shown to be definite, uniform, and general, not partial, local, or personal. The importation was not " tapes " as properly and actually known, nor " webs or webbings," but an article produced by a loom, designed to hold slats and used in the manufacture and repair of Venetian blinds. It was dutiable as a manufacture of cotton, not specially provided for, under para- graph 332.— U. S. i\ Burlington Venetian Blind Co. (Ct. Cust. Appls.), T. D. 32967; (G. A. 7360) T. D. 32.503 affirmed. For Use on Venetian Blinds. — The doctrine of noscitur a sociis can not be made to include under paragraph 332 so-called cotton-ladder tape employed as a device to raise or lower Venetian blinds, and the Congress having ap- parently with intention assembled in paragraph 349 for dutiable purposes, among other articles, tape made of cotton, will be presumed to have meant cot- ton-ladder tape should be dutiable under the last-named paragraph, and it is so dutiable. If the importation in its present form had been shown to be the product of the loom alone, that it had been subjected to no other process, a different question might have been presented; but the testimony as to this being incon- clusive in kind the point is reserved. — Burlington Venetian Blind Co. v. U. S. (Ct. Cust. Appls.), T. D. 31456; (G. A. 7021) T. D. 30614 affirmed. Lamp W^icking. — The record shows that the article is used in a kerosene lamp and that it conducts kerosene to the flame after receiving it from another 516 DIGEST OF CUSTOMS DECISIONS. wick, actlnp as a feeder. This is tlie function of a lamp wick, and the fact tliat it is used in some particular kind of a Ijunp is of no consequence. — Ab. L'TfiLM (T. D. 32161). Skirt Hinding. — Tlie mercliandise is a strip of material about an inch and a half wide, folded in the center and sewed along the folded edge ; that it is used for binding the bottoms of skirts and that it is especially adapted for tliat purpose. Counsel for the protostants cites the following cases to sustain their claim: In re Mills (.56 Fed. Rep., 820) ; Meyer v. U. S.(124 Fed. Uep.,296) ; Oppeiiheimer V. U. S. (66 Fed. Rep., 52). 'J'he rule running through these cases is tii;it an article becomes "'wearing apparel made in part' when the making up has progressed so far that it is easy to identify the particular article of wearing apparel it is to be, and the materials out of which it is made are rendered practically useless for any other purpose." It is clear that the material in this case does not come within this rule. The merchandise is admittedly " l>inil- ings."— Ab. 2Sra5 (T. D. 32529). Spindle Handing. — A narrow tapelike article imported in rolls suitable ami intended to be used for the transmission of power from the cylinder to the si)indles on worsted spinning and twisting machinery is "spindle banding." Held dutiable at 10 cents per pound and 15 per cent ad valorem under para- graph 330, and not at 60 per cent ad valorem as " tapes " or " webbings " under paragraph 349.— T. D. 33731 (G. A. 7492). Suspenders of cotton or other vegetable fiber and India rubber, or of which cotton or other vegetable fiber is the component material of chief value, not embroidered by hand or machinery, dutiable at the rate of 45 per cent ad valorem under paragraph 3.30.— Dept. Order (T. D. 30246). Tapelike Belting for Cigarette-Making Machines. — A tapelike article made of cotton or other vegetable fiber and used as a belt running over the wheels of a cigarette-making machine is not dutiable under paragraph .349, but is dutiable under paragraph 330. — U. S. v. Ilorrax (Ct. Cust. Appls.), T. D. 31187 ; T. D. 30S2S affirmed. Cotton Tire Fabric. — A similar question arose in the case of Cauvigny Brush Co. V. U. S. (1 Ct. Cust. Appls., 118; T. D. 31118). Following the reason- ing in that decision, we hold that the merchandise in question, which is a tire febric made entirely of cotton, is a " tire fabric of which cotton is the com- ponent material of chief value," properly dutiable under paragraph 330. — Ab. 31942 (T. D. 33338). Typewriter Ribbons. — Plain narrow woven fabrics of cotton, to be used in the manufacture of finished typewriter ribbons, resembling plain ribbons or tapes, are dutiable as cotton ribbons or tapes under the provisions of para- graph 349. A pliiin ribbon is not excluded from paragraph 349 on the theory that it is not ejusdem generis with the other goods (laces, wearing apparel, ornaments, etc.) included in the context of that paragraph. Burlington Venetian Blind Co. V. U. S. (T. D. 31456) and G. A. 7021 (T. D. 30614) followed.— T. D. 31495 (G. A. 7206). DECISIONS UNDER THE ACT OF 1897. Binding and Trimmings. — No commercial designation is shown. The plain surface of the fabric covers more than half of the fabric itself and the area of this plain surface makes it clear the merchandise is designed to be some- SCHEDULE I COTTON MANUFACTURES. 517 thing more than a mere edge for the side that is ornaauented. It can not therefore be deemed a trimming, and the evidence moreover shows the use to be chiefly for binding. It was dutiable as binding under paragraph 320. — Massce & Whitney v. U. S. (Ct. Gust Appls.), T. D. 33042; (G. A. 6671) T. D. 28457 reversed. Bridle Tapes, composed of cotton, braided on a braiding machine, wliich are about three-sixteenths of an inch wide, and are intended to be used as a part of pianoforte actions, are dutiable under the provision for cotton tapes in paragraph 320, and not under the provision for cotton braids in paragraph 339. Ranft v. U. S. (T. D. 25180) followed.— T. D. 25216 (G. A. 5650). Collets or collet hooks are not loom harness, and, being articles composed in chief value of flax, are dutiable at 45 per cent ad valorem under para- graph 347. A protest claiming correct rate under wrong paragraph, sufficient. U. S. V. Hunter (124 Fed. Rep., 1005), Weil v. U. S. (124 Fed. Rep., 1006), and Salambier v. U. S. (170 U. S., 261) cited and followed.— T. D. 24820 (G. A. 5499). Cotton Cord, Cable Laid. — Material classified as cotton cords under para- graph 320 was claimed to be dutiable as cotton yarn under paragraph 302. Assessment affirmed.— Ab. 20763 (T. D. 29618). Cotton Coronation Cord of the kind described in board decision In re Buettner, G. A. 3736, is not dutiable at 60 per cent ad valorem as braid under paragraph 339, but at 45 per cent as cord under paragraph 320. — T. D. 19156 (G. A. 4113). Cotton Driving Rope. — Certain bands or belts of cotton, hard twisted and doubled into a cord, and used in transmitting power. Held to be properly dutiable at the rate of 45 per cent ad valorem under the provisions of para- graph 320.— T. D. 27664 (G. A. 6462). Cotton Labels. — Labels composed in chief value of cotton, imported in strips, each strip containing several labels, are dutiable at 50 cents per pound and 30 per cent ad Malorem under the provision in paragraph 320 for " labels for garments or other articles, composed of cotton or other vegetable fiber." U. S. V. Herzog (T. D. 27009) followed.— T. D. 27053 (G. A. 6271). Narrow woven strips of white cotton with single letters of the alphabet woven therein with colored threads at intervals of about one-half inch are dutiable at 50 cents per pound and 30 per cent ad valorem under the provision in paragraph 320 for " labels for garments or other articles composed of cotton or other vegetable fiber."— T. D. 20047 (G. A. 4269). Shoe Labels. — Cotton strips about 2 inches wide, in which are woven in silk at intervals varying from 3 to 6 inches the names of certain shoe com- panies, and which are intended when cut to be attached to the tops of shoes, are within the provision in paragi'aph 320 for " labels for garments or other articles, composed of cotton."— U. S. v. Herzog (C. C. A.), T. D. 27009; T. D. 25874 (C. C.) reversed and (G. A. 5553) T. D. 24939 affirmed. Silk-Cotton Ribbons. — In the classification of ribbons composed of silk and cotton, silk the component of chief value, the provision in paragraph 391, for " manufactures of silk, or of which silk is the component material of chief value, not specially provided for," prevails over that in paragraph 320 for ribbons " made of cotton, whether composed in part of India rubber or otherwise." Gartner v. U. S. (154 Fed. Rep., 957; T. D. 28259; affirmed, T. D. 28864) follewed.— T. D. 28936 (G. A. 6752). 518 DIGEST OF CUSTOMS DECISIONS. In paragraph 320, relatinfj to "ribbons of cotton, wlietlier composed in part (if iiKlia lubbci- or otherwise," the word "otherwise" is used in the sense of "not," ratiiei- tlian "of other materials," and ribbons in chief value of silk and in part of cotton are not included therein.— CJart nor r. U. S. (C. C. A.), T. D. 118864; T. D. 2SJ:")9 (C. C.) and Ah. 12782 (T. D. 27591) anirmod. Cotton Tapes. — Certain cotton fillets or bands, composed of cotton, which are about three-sixteenths of an inch wide, are intended to be used as a part of piiuio actions, and are braided on a braiding inacbine, IfcUl to be dutiable ;inder the jtrovision for cotton "tapes" in i»araj:raph .'VJO, and not under that for cotton "liraids" in jiara^n-aph :«9.— Ranft v. U. S. (C. C), T. D. 25180; (G. A. 5297) T. D. 24287 reversed. Braided articles var.viui: from one-eighth to one-half of an inch in width, com- posed of cotton yarns, put up in small lumdles and bearing labels with the let- tesr ".C.-P>." tlu'reon, beiiiir the initials of the name of the manufacturer (Car- (ier-Rresson), are conunercially known as "tapes," and as such are properly dutiable at 45 per cent ad valor(>m \inder the provisions of paratrraph 320. — T. D. 27000 (G. A. 6278). A narrow cotton tape held to be dutiable under the provision for bindings or tapes rather than that for braids not specially provided for. T. D. 23073 (G. A. 4929) reversed in part.— Steinhardt v. U. S., 121 Fed. Rep., 442. DECISIONS UNDER THE ACT OF 1894. Reltins-s. — Cotton beltins^, not beinj^ i>roviiled for by name in the tariff act of 1894, are dutiable at 35 per cent ad valorem as manufactures of cotton. (G. A. 2951, approved and followed.) Cotton webbin,i;s are provided for by name in paragraph 263. G. A. 3016 approved and followed.— T. D. 18234 (G. A. 3944). Bone Casings are dutiable as manufactures of cotton and not as galloons. — T. D. 16002 (G. A. 3026) ; T. D. 14310 (G. A. 2239) modified. Cotton Driving Rope. — Cord, one-fourth of an inch, more or less, in diam- eter, composed of numerous strands of cotton yarn, hard and twisted double, and designed for use in textile machinery for transmitting power, is dutiable under the provisions in paragraph 263 for " cords " or " spindle banding " (misspelled " binding") at 45 per cent ad valorem, and not as an unenumerated manufacture of cotton at 35 per cent ad valorem under paragraph 264. — T. D. 18873 (G. A. 4070). Cotton Coronation Cords. — A cotton cord used in apiili(iu5 work known as coronation cord or braid is dutiable as cord and not under paragraph 264 as a manufacture of cotton.— T. D. 17750 (G. A. 3736). Cotton Elastic Cords and cotton and indisi rubl)er cords are dutiable as cords and not under paragraph 352 as manufactures of india rubber. — T. D. 15995 (G. A. 3019). Cotton Elastic Cords and Braids composed of cotton anil india rubber (india rubber chief value) are dutiable as cords and braids made of cotton and not as manufactures of india rubber. Hague v. U. S. (C. C. ), 73 Fed. Rep., 810.— T. D. 1,5814 (G. A. 2914). Elastic Goring for shoes, made of cotton and rubber, is dutiable as goring and not as india-rubber fabric. Drucker v. Robertson (C. C), 38 Fed. Rep., 97. Elastic Webbing is dutiable as webbing and not as a manufacture of india rubber. It is immaterial whetlier rubber is chief value or not. — T. D. 17937 (G. A. 3812), SCHEDULE I COTTON MANUFACTURES. 519 Elastic webbing used as gorings for shoes composed of silk, cotton, and india rubber, dutiable as webbing and not as an india-rubber fabric. " Goring " and " gorings " made their first appearance in the act of 1883. The court erred in not submitting to the jury the question whether the goods were or were not known in this country in trade and commerce under the specific name of " goring " and in directing a verdict for the plaintiffs. — Robertson v. Salomon, 144 U. S., 603. Printed Cotton Labels for Velvets are dutiable as manufactures of cotton r.ud not as printed matter.— T. D. 17326 (G. A. 3546). DECISIONS UNDER THE ACT OF 1890. Cotton Labels, Initials, Etiquettes. — Batiste etiquettes, batiste hangers, batiste buchstaben, cotton labels, and shirt labels are dutiable as manufac- tures of cotton and not as embroideries. — T. D. 14847 (G. A. 2530). Cable-Laid Twine is dutiable as cotton cord.— T. D. 13186 (G. A. 1607), Elastic Webbing Composed of Cotton, india rubber, and silk (cotton the principal component in quantity, biit india rubber chief value) is dutiable as cotton elastic webbing and not as a manufacture of india rubber. — T. D. 12539 (G. A. 1223) ; T. D. 14151 (G. A. 2150) ; T. D. 14727 (G. A. 2449). Cotton Lampwicking is dutiable as a manufacture of cotton and not as cotton cord.— T. D. 14S53 (G. A. 2536). Shirt Labels Not Embroideries. — Words, letters, and trade-marks woven into white foundations by means of colored cotton threads, known as shirt labels, are manufactures of cotton and not embroideries. — T. D. 14623 (G. A. 2381). Cotton-Braided Tapes. — Cotton fabrics one-sixteenth of an inch wide, col- ored red and white, made on braiding machines, but inferior to braids in quality and finish, commercially known as tapes, dutiable as manufactures of cotton a*id not as braids.— T. D. 12638 (G. A. 1287) ; T. D. 13974 (G. A. 2079). DECISIONS UNDER THE ACT OF 1883. Elastic Webbing composed of cotton and rubber held dutiable as webbing. — T. D. 10483 (G. A. 133). 263. Cotton table damask, and manufactures of cotton table damask, 1913 or of which cotton table damask is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. 331. Cotton table damask. 40 per centum ad valorem ; manufactures of cotton table damask or of which cotton table damask is the component material of chief value, not specially provided for in this section, 40 per centum ad valorem. 321. Cotton table damask, 40 per centum ad valorem ; cotton duck, 35 per centum ad valorem. 264, * * « cotton duck and cotton damask, in the piece or otherwise, 1894 not specially provided for in this Act, * * * 35 per centum ad valorem. 1909 1897 355. Cotton damask, in the piece or otherwise, * * * 40 per centum ad valorem. 1890 1883 325. * * * cotton damask, * * * 40 per centum ad valorem 520 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1913. Friiiftod Turkey-Red Damask Table Covers, — Frin^Pd table cloths or covers made ol" tiukey-red cotton table damask aro cotton table damask and [)roperly dutiable at 25 per cent ad valorem under paragraph 2G3, and not as " .Tac(iuard figured manufactures of cotton" at 30 per cent ad valorem under paragraph 2"S. Dunham v. U. S. (150 Fed. 5G2 ; T. D. 27805) followed; In re Kelly & Sons (Ah. ;?8(»99) overruled.— T. D. 35724 (G. A. 7780). Cotton Table Damask and articles made from cotton table damask, being more specifically provided for as " cotton table damask, and manufactures of cotton table damask, or of which cotton table damask is the cIiani Curtains. — Lace curtain panels, a class of laco articles made to cover alass panels in doors, and also lower sashes of winddws, are hue window curtains, aud where ina-fourths of 1 cent per pound additional for each lea or number, or part of a lea or number, in excess of five. 1894 274. * * * threads composed of flax or hemp, or of a mixture of either of these substances, 35 per centum ad valorem. 370. * * * threads composed of flax or hemp, or of a mixture of either of these substances, valued at 13 cents or less per pound, 6 cents per pound; valued at more than 13 cents per pound, 45 per centum ad valorem. 1883 336. Flax or linen thread, twine, and pack thread, * * * 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Fla.v Thread. — Thread, two strands of flax twisted together, known in trade both as thread and two-jtly yarn. ecause the fibers are in practically the same form, and (4) in "use" because intended to be spun into yarn and thread for the manufacture of fabrics in the Fame way that cotton sliver is used. — Vandegrift v. U. S. (C. C. A.), T. D. 30010; T. D. 29239 (C. C.) and Ab. 3702 (T. D. 25772) affirmed. 271. Gill nettings, nets, webs, and seines made of flax, hemp, or 1913 ramie, or a mixture of any of them, or of which any of them is the com- ponent material of chief value, 25 per centum ad valorem. SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 533 342. Flax gill uettings, nets, webs, and seines shall pay the same 1909 ^^"*'-^' ^^^^ pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto 20 per centum ad valorem. 1897 332. Flax gill netting, nets, webs, and seines shall pay the same duty per pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto 25 per centum ad valorem. 1894 272. Flax gill netting, nets, webs, and seines, 40 per centum ad valorem. 367. Flax gill netting, nets, webs, and seines, when the thread or twine of which they are composed is made of yarn of a number not higher than twenty, 15 cents per pound, and 35 per centum ad valorem; when made of threads or twines, the yarn of which is finer than number 20, 20 cents per pound, and in addition thereto 45 per centum ad valorem. 1890 1883 347. Seines and seine and gilling twine, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Tennis Nets made from Russian hemp are dutiable as " manufactures of hemp " under paragraph 284, and not as " gill nettings, nets, webs, and seines " under paragraph 271, that paragraph being limited to such articles as are intended for use in fishing and fisheries. — T. D. 35562 (G. A. 7745). In G. A. 2804 (T. D. 15410) certain nets were held dutiable under the act of 1890 on the ground that they were fishing nets used for catching shrimps. It is commonly known, and has been taken judicial notice of by the courts, that gill nets are used principally for fisheries. American Net & Twine Co. v. Worthington (33 Fed., 826). McNab v. Seeberger (39 Fed., 759). The para- graph does not specially name " gill nets," but it names " gill nettings and nets." Gill nettings and seines are well-known varieties of fishing tackle. In Ederer v. U. S. (T. D. 25111) the United States Circuit Court for the Northern District of Illinois held that imder the rule of ejusden generis the provision for " nets or nettings " in paragraph 339, act of 1897, was limited in its appli- cation to goods of the same kind as to quality and use as the other articles there enumerated. Applying the same reasoning to the case at bar, we hold that the provision for " nets " in paragraph 271 is limited to those used in fisheries and fishing. — Ab. 36875. DECISIONS UNDER THE ACT OF 1909. Pishing Nets of Cotton. — Cotton nets used to lift fish out of the water after having been hooked up, specially excepted from paragraph 165, were held more specifically provided for as net or nettings (par. 349) than as manu- factures of cotton (par. 332).— Ab. 35739. DECISIONS UNDER THE ACT OF 1890. Shrimp Nets of Flax are dutiable as nets and not as manufactures of flax, nor as manufactures of jute.— T. D. 15410 (G. A. 2804). 2 72. Floor mattings, plain, fancy, or figured, including mats and rugs, manufactured from straw, round or split, or other vegetable substances, .--- not otherwise provided for in this section, and having a warp of cotton, hemp, or other vegetable substances, including what are commonly known as China, Japan, and India straw matting, 2i cents per square yard. 534 DIGEST OF CUSTOMS DECISIONS. 343. Floor mattings, plain, fancy, or figurefl, manufactured from straw, round or split, or other veiietahle substances, not otherwise pro- 1909 vided for in this section, and having a warp of cotton, hemp, or other vegetable substance, including wliat are commonly known as China, Japan, and India straw matting, 3i cents per square yard. 333. Floor mattings, jilain. fancy, or figurerl. manufactured from straw, rwind or split, or other vegetable substances not otherwise provided for, inciudiiig what are comnionly kncnvn as ('hinese. .Japanese, and India straw mattings, valued at not exceeding 10 cents per square yard, 3 cents per square yard ; valued at exceeets and carpeting of * * * flax, * * * or composed in part of any of them, not specially provided for in this section, * * » . .50 per centum ad valorem. 334. Carpets, carpeting, mats, and rugs made of flax, hemp, jute, or other vegetable fiber (except cotton), valued at not exceeding 15 cents per square yard, 5 cents per square yard and 35 per centum ad valorem ; valued above 15 cents per square yard, 10 cents per square yard and 35 per centum ad valorem. 381. Carpets and carpeting of * * * flax, * * * qi- composed in part of either, not specially provided for in this Act, 50 per centum . ad valorem. 269. Hemp and jute carpets and carpetings, 20 per centum ad valorem. 295. Carpets and carpeting of * * * flax, * * * composed in part of either, not specially provided for in this Act, 30 per centum ad valorem. 1363. Hemp and jute carpets and carpetings, 6 cents i^er square yard. 407. Carpets and carpeting of * * * flax * * * or composed in part of either, not specially provided for in this Act, 50 per centum ad valorem. 1883 377. Hemp or jute carpeting, 6 cents per square yard. 1909 S 1897 1894 536 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. 3Iooj Mats.^ — Certain floor coverings, made of mooj fiber, and consisting of finished articles wliicli are to be used in the same condition as woven, are dutiable under parajiraph 334, as mats of vejjetable fiber, and not under para- graph 333 as matting. In re Darragh (G. A. 4396) followed.— T. D. 21407 (G. A. 4493). DECISIONS UNDER THE ACT OF 1890. Japanese Riiijs and Carpets, composed of Jute or hemp and cotton, jute or hemp chief value, are dutiable as hemp or jute carpets and carpetiugs and not as pile fabrics.— T. D. 13947 (G. A. 2052). Jute Rug;s and Squares, composed entirely of jute or of jute and cotton, jute chief value, are dutiable as jute carpets or carpetings and not as pile fabrics.— T. D. 13950 (G. A. 2055). Jute Table Carpets for covering tallies and not for covering floors are not jute carpetings.— T. D. 14072 (G. A. 2123). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Hemp Carpeting. — The term " manufacture of hemp " used in this schedule, it would .seem, can not properly include an article generally known in commerce as " hemp carpeting," but in the manufacture of which no material is used which is in fact hemp or is so called in commercial parlance. — Baxter v. Max- well (4 Blatchf., 32), 2 Fed. Cas., 1054. 1913 274. Hydraulic or flume hose, made in whole or in part of cotton, flax, hemp, ramie, or jute, 7 cents per pound. 1909 '^"*'^" Hy'l''^"l'c ^^ flume hose, made in whole or in part of cotton, flax, hemp, ran\io, or jute, 15 cents per pound. 1897 ^^^" Hydraulic hose, made in whole or in part of flax, hemp, ramie, or jute, 20 cents per pound. 278i. Li!ien hydraulic hose, made in whole or in part of flax. hemp, or jute, 40 i)er centum ad valoi-om. 1894 .308. IJncii liyilrniilic hose, made in whole or in part of flax, hemp, or jute, 20 cents per pound. 1890 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Canvas Hose. — Hose not commercially known as hydraulic hose, dutiable at the rate of 35 per cent ad valorem under paragraph 284. — Dept. Order (T. D. 34373). Hydraulic Hose, in ordinary understanding, is hose manufactured to with- stand artificial water pressure. The hose connuercially known as " hydraulic mining hose," which is a large hose 3 inches or more in diameter, composed of cotton, or of cotton and rubber, is not the only hydraidic hose provided for in paragraph 274, for that provision covers hydraulic ho.se made of other materials than cotton, namely. " flax, hemp, ramie, or jute." Flax tin- iinse Is dutiable at 7 ceuts per pound as "hydraulic or flume hose made in whole or in i)art of cotton, flax, hemp, ramie, or jute." — T. D. .36930 (G. A. 8015). Seamless Flax Fire Hose will continue to be assessed with duty at the rate of 35 per cent ad valorem under the provisions of paragraph 284 for manu- SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 537 factures of flax or other vegetable fiber not specially provided for. — Dept. Order (T. D. 36036). Seamless flax fire hose, used for the conveyance of water under pressure, is hydraulic hose within common understanding, and is properly dutiable at the rate of 7 cents per pound under paragraph 274, and not as manufactures of flax at 35 per cent ad valorem under paragraph 284.— T. D. 35879 (G. A. 7809). DECISIONS UNDER THE ACT OF 1897. Hydraulic Hose of Cotton. — Hydraulic hose composed of countable cotton cloth is properly dutiable as countable cotton cloth and not under the provisions of paragraph 335.— T. D. 26351 (G. A. 6032). 275. Tapes composed wholly or in part of flax, woven with or with- 1913 ^^^ metal threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, 20 per centum ad valorem. 346. Tapes composed wholly or in part of flax, woven with or with- 1909 ^^^ metal threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, 40 per centum ad valorem. 336. Tapes composed wholly or in part of flax, woven with or without 1R<)7 "^^t^^ threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, 40 per centum ad valorem. 275i. Tapes composed of flax, woven with or without metal threads, 1894 on reels or spools, designed expressly for use in the manufacture of meas- uring tapes, 25 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1894. Tapes, Flax and Cotton, for Tape Measures. — Tapes composed in chief value of flax, for the manufacture of tape measures, lield dutiable as tape and not as tapes of cotton or other vegetable fiber.— T. D. 16409 (G. A. 3198). 276. Linoleum, plain, stamped, painted, or printed, including corticine and cork carpet, figured or plain, also linoleum known as granite and oak plank, 30 per centum ad valorem ; inlaid linoleum, 35 per centum ad 1913 valorem; oilcloth for floors, plain, stamped, painted, or printed, 20 per centum ad valorem ; mats or rugs made of oilcloth, linoleum, corticine, or cork carpet shall be subject to the same rate of duty as herein provided for oilcloth, linoleum, corticine, or cork carpet. 347. Linoleum, corticine, and all other fabrics or coverings for floors, made in part of oil or any similar product, plain, stamped, painted, or printed, only, not specially provided for herein, if nine feet or under in width, 8 cents per square yard and 15 per centum ad valorem ; over nine feet in width, 12 cents per square yard and 15 per centum ad valorem ; and any of the foregoing of whatever width, the composition of which forms designs or patterns, whether inlaid or otherwise, by whatever name known, and cork carpets, 20 cents per square yard and 20 per centum ad valorem ; mats for floors made of oilcloth, linoleum, or corti- cine shall be subject to the same rate of duty herein provided for oil- cloth, linoleum, or corticine; oil cloth for floors, if nine feet or less in width, 6 cents per square yard and 15 per centum ad valorem ; over nine feet in width, 10 cents per square yard and 15 per centum ad va- lorem ; * * *. 1909 538 DIGEST OF CUSTOMS DECISIONS'. 1897 337. Oilcloth for floors, stainiii'd. piiinted. or printed, including: lino- leiiin or corticiiu'. ti.iiured or pl.iiu, * * * under twelve feet iu width not spetialiy provided for iiereiii. S cents i>er square yard and 15 per centum ad valorena ; oilcloth fen- floors and linoleum or corticine, twelve feet and over in width, inlaid linoleum or corticine, and cork carpets, 20 cents per scjuare yard and 2U iier lentuni ad valorem; * * *_ 273. Oilclodi for floors, stamped, paintetl, or printeiJ, includinji lino- leum, corlicine, cork carpets, fij^'ured or plain * * ♦ not specially 1894 provided for in this Act, valued at 25 cents or less per square yard, 40 per centum ad valorem ; valued above 25 cents per square yard, 40 per centum ad valorem. 369. Oilcloth for floors, stamped, painted, or printed, includinj; lino- leum, corticine, cork carpets, figured or plain * * * not specially 1890 jirovided for in this Act. valued at 2.") cents or less i)er square yard, 40 pt>r centum ad valorem ; valued above 25 cents per .square yard, 15 cents per square yard and 30 per centum ad valorem. 340. Oilcloth for floors, stamped, painted, or printed, * * * not otherwi.se provided for, 40 per centum ad valorem. DECISIONS UNDETl THE ACT OF 1909. 1883 Granite and Plank Linoloum are properly dutiable under paragraph 347 a.s " linoleum, the composition of which forms designs or pattern.s." It is not necessary that the designs or patterns in linoleum be such as can be reproduced exactly and to the smallest detail. It is .sufficient that they be made to resemble generally certain articles.— T. D. 30764 (G. A. 7062). DP:CISI0NS under the act of 1897. Cork Carpets. — Certain strips, 72 inches in length and 36 inches in width, composed of cork cemented together with oil, to which is attached a jute founda- tion. Held properly dutiable as cork carpets at the rate of 20 cents per square yard :ind 20 per cent ad valorem under the provisions of paragraph 337. — T. D. 27628 (G. A. 6444). Corkine, by Similitude Linoleum. — The value of the component parts of the importation Iats. — The terms "cork carpets" and "lino- leum," as used in paragrajih '.VA7. do not include cork mats and linoleum mats. Cork mats and linoleum mats are properly dutiable at the rate of 25 per cent ad valorem as manufactures of cork under paragraph 448. — T. D. 29592 (G. A. 6871). Granite Linoleum. — LinoU'um, in the manufacture of which different colors nre so introduced and laid as to penetrate the body of the plastic material from the surface to the burlap foundation, the colored materials taking such form as the pressure of the rollers and resistance of the materials give them nnC. which, because it is in imitation of granite, is called "granite linoleum' is dutiable as linoleum, plain or figured, at the rate of 8 cents per square yard SCHEDULE J— ELAX, HEMP, AND JUTE, AND MANUFACTURES OF. 539 ami 15 per cent ul valorem under tlie provisions of paragraph 337. Hunter v. U. S. (121 Fed. Rep., 207) ; U. S. i". Hunter (T. D. 25075), followed; G. A. 4558 (T. D. 21614) reversed.— T. D. 25063 (G. A. 5597). So-called graniie linoleum, made from material of different colors, which is mixed in the process of making, forming designs in imitation of granite, which extend from the surface to the burlap foundation, is not dutiable as " inlaid linoleum " under paragraph 337, but under the provision in the same paragraph for "oilcloth for floors, including linoleum, figured or plain." — U. S. v. Hunter (C. C. A.), T. D. 25075; (C. C.) 121 Fed. Rep., 207 affirmed; (G. A. 4558) T. P. 21614 reversed. Inlaid Linoleum. — A plastic material composed of cork and linseed oil when placed on a stencil over a burlap foundation and forced by pressure into separate and distinct bodies, in separate and distinct colors, in separate and distinct positions, and through to the base, constitutes inlaid linoleums and ig dutiable as such under section 337. — Keveney & Co. et al. v. U. S. (Ct. Oust,. Appls.), T. D. 31111; (G. A. 6951) T. D. 30183 affirmed. Oak Plank Linoleum. — " Plank " or " oak plank " linoleum is properlv dutiable at the rate of 8 cents per square yard and 15 per cent ad valorem aa linoleum not inlaid under the provisions of paragraph 337. U. S. v. Scott (T. D. 29208) followed.— T. D. 29256 (G. A. 6801). Plank Linoleum. — So-called plank linoleum or oak plank linoleum, made by running upon the burlap foundation paste of two colors in stripes of equal width, this being a different process from that employed in the manufacture of inlaid linoleum, Held not to be commercially within the designation of " inlaid linoleum " in paragraph 337, but to be dutiable under the provision in the same paragraph for "linoleum figured or plain."— U. S. v. Scott (C. C), T. D. 29208; (G. A. 6633) T. D. 28291 affirmed. DECISIONS UNDER THE ACT OF 1883. Cork Carpet or Carpeting, used to cover floors, and composed of ground waste, cork bark, linseed oil, gum, and a loosely woven jute fabric as a back such cork bark, though greater in bulk than the bulk of its other component materials combined, being one-eleventh only of its entire value, was classified as or assimilating to all other oilcloth. The importer claimed that it was dutiable as cork bark, manufactured. The collector claimed that if not dutiable as oilcloth, it was dutiable as carpet or carpeting, or that it assimilated to oilcloth for floors, or that it assimilated in use to carpets and carpetings. Held not dutiable as claimed by the importer. — Keveney v. Magone (C. C), 42 Fed. Rep., 491. 1913 1909 1897 277. Shirt collars and cuffs, composed in whole or in part of linen. 30 per centum ad valorem. 348. Shirt collars and cuffs, * * * composed in whole or in part of linen, 40 cents per dozen pieces and 20 per centum ad valorem. 338. Shirt collars and cuffs, * * * composed in whole or in part of linen, 40 cents per dozen pieces and 20 per centum ad valorem. 275. Collars and cuffs, compo.sed wholly or in part of linen, 30 cents 1894 per dozen pieces, and in addition thereto 30 per centum ad valorem. * * * q- 372. Collars and cuffs, * * * composed in whole or in part of linen, 1890 30 cents per dozen pieces and 40 per centum ad valorem. * ♦ ♦ 1883 (Not enuKierated.) 1913 540 DIGEST OF CUSTOMS DECISIONS. DECISION UNDER THE ACT OF 1894. Cotton SFiirts wiWi Linon Collars aiul Ciiflfs are dutiablo as collars and cuffs and as shirts and ii/it as woaring apparel. — T. D. 10661 (G. A. 3306). DECISIONS UNDER THE ACT OF 1890. Embroidered Cotton Collars for ladies are dutiable as collars and cuffs and not as einbroidered articles of wearing apparel.— T. D. 12386 (G. A. 1158). Cotton collars for children, embroidered, are dutiable as collars and cuffs and not as embroidered articles of wearing apparel. — T. D. 14305 (G. A. 2234). Cotton Lace Collars are dutiable as collars and not as articles made of lace.— T. D. 14240 ((}. A. 2204). Collars Composed Entirely of Cotton are dutiable as cotton collars and not as linen collars, though known to the trade and to the public as linen. — T. D. ir)164 (G. A. 2690). 2 78. Bands, bandings, belts, beltings, bindings, cords, ribbons, tapes, webs, and webbings, all the foregoing composed wholly of flax, hemp, or ramie, or of flax, hemp, or ramie and India rubber, and not otherwise specially provided for in this section, 30 per centum ad valorem; wearing apparel composed wholly of flax, hemp, or ramie, or of flax, hemp, or ramie and india rubber, 40 per centum ad valorem. 349. * * * bands, bandings, belts, beltings, bindings, cords, * * * ribbons, tapes, webs, and webbings; * * * .j]] ,)f j^j,,, foregoing, com- posed wholly or in chief value of * * * flax or other vegetable fiber, or of * * * flax or other vegetable fiber and india rubber, or of * * * flax or other vegetable fiber, india rubber, and metal, and not elsewhere specially provided for in this .section, 60 i>er centum ad A'alorem : Provided, That no article composed wholly or in chief value of one or more of the materials or goods specified in this paragraph .shall pay a less rate of duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed: And pro- vided further. That no article or fabric of any description, composed of flax or other vegetable fiber, or of which these materials or any of them is the component material of chief value, when embroidered by hand or machinery, or having hand or machinery embroide/y thereon, sliall pay a less rate of duty than that imposed in this section upon any embroideries of the materials of which such embroidery is composed. 320. Bandings, beltings, bindings, * * * cords, ♦ * * ribbons, * * * tapes, * * * and webs or webbing, any of the foregoing articles made of * * * vegetable fiber, whether composed in part of india rubber or otherwise, and not embroidered by hand or machinery, 45 1897 ^ per centum ad valoren) ; * * * 339. * * * bands ; ♦ * * composed wholly or In chief value of flax, * * * or other vegetable fiber, and not elsewhere specially pro- vided for in this Act, whether composed in part of india rubber or other- wise, 60 per centum ad valorem ; ♦ * ♦ 263. Cords, * * * boot, shoe, and corset lacings, tapes, * ♦ * webbing, * ♦ * suspenders and braces, woven, braided, or twisted 1894 lamp or candle wicking, lining for bicycle tires, spindle binding, any of the above made of cotton or other vegetable fiber, and whether con)posed in part of india rubber or otherwi.se, 45 per centum ad valorem. 354. Cotton cords, * * * boot, shoe, and corset lacings, 35 cents per pound ; cotton ***** ♦^ webbing, * * * suspenders, and 1890 braces, any of the foregoing which are elastic or nonelastic, 40 per centum ad valorem: I'mvided, That none of the articles included in this paragrapli shall pay a less rate of duty than 40 per centum ad valorem. 1909 SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 541 1883 324. Cotton cords, * * ^, webbing, * * * suspenders, braces, * * * 35 per centum ad valorem. 49"). Webbing, composed of cotton, flax, or any other materials, not specially enumerated or provided for in this act, 35 per centum ad . valorem. DECISIONS UNDER THE ACT OF 1909. Bandages consisting of narrow pieces of cotton gauze, about 5 yards in length, wrapped, labeled, and ready for use are bands and dutiable under paragraph 349.— Surgical Supply Co. v. U. S. (Ct. Cust. Appls.), T. D. 32364; Ab. 26619 (T. D. 31866) afflrmed. Belting. — Elastic belting composed of cotton and India rubber, rubber chief value, is dutiable xinder the specific provision for belting in paragraph 349. — (G. A. 7100) T. D. 30932. Narrow cotton fabric invoiced as machinery belting dutiable as cotton web- bing under paragraph 349.— Dept. Order (T. D. 31958). Cord, Coronation.— Untwisted cotton cord is not cords within the meaning of that term as used in paragraph 349. The goods were dutiable under para- graph 332.— Ulmann v. U. S. (Ct. Cust. Appls.), T. D. 33363; Ab. 28343 (T. D. 32455) reversed. Coronation cords dutiable under paragraph 349 — Dept. Order (T. D. 33431). Articles commercially known as coronation cords having a core or center composed of strands of cotton around which mercerized cotton threads are spun in such manner that the completed article resembles a string or cord upon which there are at regular intervals small oval lumps about * inch in length, are dutiable under the provision for cotton cords in paragraph 349. — Ulmann v. U. S. (Ct. Cust. Appls.), T. D. 34551; (G. A. 7527) T. D. 34089 affirmed. DECISIONS UNDER THE ACT OF 3897. Bibbons, plain closely woven articles made of cotton, resembling plain rib- bons, about one-half of 1 inch in width, the edges or borders of which are perfectly even and straight, held dutiable as bindings and not under paragraph 339 as galloons.— T. D. 18981 (G. A. 4079). Cotton Coronation Cord or braid used in appliqu^ work dutiable as cord and not under paragraph 339 as braid.— T. D. 19156 (G. A. 4113). Cords made of cotton and India rubber held dutiable under this paragraph. — T. D. 19773 (G. A. 4221). Narrow Woven Strips of white cotton with single letters of the alphabet woven therein with colored threads at intervals of about one-half inch held dutiable as labels for garments or other articles. — T. D. 20047 (G. A. 4269). Cotton Labels upon which fancy initials are embroidered are dutiable under the proviso to paragraph 339 relating to embroideries.— T. D. 26006 (G. A. 5907). Braided Articles varying from one-eighth to one-half of an inch in width made of cotton found to be commercially known as tapes. — T. D. 27060 (G. A. 6278). Bands or Belts of cotton hard twisted into a cord and with finished ends are dutiable under this paragraph as bandings or beltings of cotton. — T. D. 27664 (G. A. 6462). 542 DIGEST OF CUSTOMS DECISIOXS. Cotton Tapo held to be dutiable under the iintvisiDU for bindings or tapes rather than that for braids not specially for.— T. D. 23073 (G. A. 4929) reversed in part; Steinhardt r. U. S.. 121 Fed. Uep.. 442. Bindin^is. — Braids which are used as binding are .specially provided for in paragraph 320.— Karuch r. V. S. (Ct. Cust. Appls.), T. D. 29791; Ah. 12333 (T. D. 27r)4r)) and T. D. 28n79 reversed. The merchandise was a narrow woven fabric in chief value of cotton in running lengths and less than an inch in width. Along one edge is a ornamental design covering less than half of its surface, the remainder of the surface being entirely plain. The plain surface covers more than half of the fabric. It is not a trimming, but is used chielly for binding. It was dutiable under para- graph 320.— Massce & Whitney v. U. S. (Ct. Cust. Appls.), T. D. 33042; T. D. 28457 (G. A. 0671) reversed. Linen Bobbins, consisting of braided linen fillets about one-eighth of an inch wide and 3 yards long, put up in small bundles, are commercially known as " tapes," and. as such, properly dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 320. Wolff v. U. S. (116 Fed. Rep., 1023) followed.— T. D. 24302 (G. A. 5302). DECISIONS UNDER THE ACT OF 1894. Silver Flax Tapes and Linen Tapes are dutiable as tapes and not under paragraph 277 as a manufacture of flax, the provision lor tapes in this para- graph being suffir-iently specific to take them out of the provision of paragraph 277.— T. D. 16582 (G. A. 3278). Jute Webbing is dutiable as webbing made of vegetable fiber and not as a manufacture of jute.— T. D. 16652 (G. A. 3297). Elastic Webbing is dutiable as webbing and not as a manufacture of india rubber. It is immaterial whether rubber is chief value or not. — T. D. 17937 (G. A. 3812). Cotton Webbings are provided for by name and are not dutiable as a manu- facture of cotton.— T. D. 18234 (G. A. 3944). Articles of Cotton about 1^ to 1* inches wide, describes! as glace shaped or shaped glace, designed for use in binding the tops of women's skirts, belong to the class of merchandise known by the generic term of webbing. — T. D. 18951 (G. A. 4076). Glace Cotton Banding, a woven article with a twill effect, about an inch and a quarter in width, the warp and filling threads composed of cotton and which has been starched or glazed, is dutiable as webbing and not as cotton belting or banding.— T. D. 17477 (G. A. 3616). Cotton Cords and braids composed of cotton and india rubber (india rubber chief value) are dutiable as cords and braids made of cotton and not as manu- factures of india rubber.— T. D. 15814 (G. A. 2914) ; Hague v. U. S. (C. C), 73 Fed. Rep., 810. Cotton elastic cords and cotton and india rubber cords are dutiable as cords and not under paragraph 352 as manufactures of india rubber. — T. D. 15995 (G. A. 3019). SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 543 A cotton cord used in appliqu6 work known as coronation cord or braid is dutiable as cord and not under paragrapli 264 as a manufacture of cotton. — T. D. 17750 (G. A. 3736). Cord, one-fourth of an inch more or less in diameter, composed of numerous strands of cotton yarn, hard and twisted double, and designed for use in textile machinery for transmitting power, is dutiable as cord or spindle banding (mis- spelled binding) and not as a manufacture of cotton. — T. D. 18873 (G. A. 4070). DECISIONS UNDER THE ACT OF 1890. Bone Casings known as tubular galloons composed of silk and cotton (cot- ton chief value), used in covering bones and steels for corsets, are dutiable as galloons and not as manufactures of silk. — T. D. 14310 (G. A. 2239) ; reversed T. D. 16002 (G. A. 3026). Cotton Elastic AVebbing (india rubber chief value) is dutiable as webbing. — T. D. 13311 (G. A. 1691). Elastic webbing composed of cotton, india rubber, and silk (cotton the prin- cipal component in quantity but india rubber chief value) is dutiable as cotton elastic webbing and not as a manufacture of india rubber. — T. D. 12539 (G. A. 1223) : T. D. 14151 (G. A. 2150) ; T. D. 14727 (G. A. 2449). Cords. — The cords named in this paragraph are limited to cords composed wholly of cotton or, at any rate, to cords commercially known as cotton cords.— T. D. 14217 (G. A. 2181). Cable laid twine is dutiable as cotton cord.— T. D. 13186 (G. A. 1607). Small, white, hard-twisted cotton cord used as spindle banding is dutiable as cotton cord.— T. D. 13572 (G. A. 1844). Fancy cords composed of silk, metal, and cotton, not commercially known as cotton cord, are not dutiable as such.— T. D. 14217 (G. A. 2181). 279. Plain woven fabrics of single jute yarns, by whatever name 1913 known, bleached, dyed, colored, stained, painted, printed, or rendered noninflammable "by any process, 10 per centum ad a alorem. 352. Plain woven fabrics of single jute yarns, by whatever name known, weighing not less than six ounces per square yard and not ex- ceeding thirty threads to the square inch, counting the warp and filling. 1909 nine-sixteenths of 1 cent per pound and 15 per centum ad valorem; if exceeding thirty and not exceeding fifty-five threads to the square inch, counting the w'arp and filling, seven-eighths of 1 cent per pound and 15 per centum ad valorem. 341. Plain woven fabrics of single jute yarns, by whatever name known, not exceeding sixty inches in width, weighing not less than six ounces per square yard and not exceeding thirty threads to the square ^^^"^ inch, counting the warp and filling; five-eighths of 1 cent per pound and fifteen per centum ad valorem ; if exceeding thirty and not ex- ceeding fifty-five threads to the square inch, counting the warp and fill- ing, seven-eighths of 1 cent per pound and 15 per centum ad valorem. 1894 424i. Burlaps. * * * (Free.) 364. Burlaps, not exceeding 60 inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component ^^^^ material of chief value (except such as may be suitable for bagging for cotton), If cents per pound. 544 DIGEST OF CUSTOMS DECISIONS. 1883 338. Burlaps, not exceeding 60 inches in width, of flax, jute, or hemp, or of which fhix. jute, licmp, or eitlier of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Brattice Cloth, a jute fabric treated with wood tar, oil, and mineral matter, is dutiable as "plain woven fabrics of single jute yarns" under paragraph 352, and not as a manufacture of jute. Departmental construction is to be followed only when it has been uniform and when the meaning of the statute is doubtful.— T. D. 30967 (G. A. 7104). Hop Cloth. ^Jute fabrics otherwise falling within the conditions of para- graph 352 not excluded because containing dyed, colored, or printed stripes. — Dept. Order (T. D. 32320). DECISIONS UNDER THE ACT OF 1897. Jute Fabric — Buckram. — Coarse jute fabrics, plain woven, known as " buckram," not exceeding 60 inches in width, weighing over 6 ounces per square yard, not exceeding 30 threads to the square inch, are dutiable under paragraph 341, the mere process of sizing and calendering not being sufficient to make such merchandise subject to classification under paragraph 347. In re Lamb (G. A. 39.50) and McLeod v. U. S. (75 Fed. Rep., 927) commented upon. — T. D. 20611 (G. A. 4337). Jute Canvas. — The phrase " plain woven fabrics," in paragraph 341, includes double-warp fabrics, not twilled or figured in any manner in the process of weaving, and otherwise falling within the descriptive terms of said para- graph. Certain jute canvas, suitable for artists' use, held dutiable under said paragraph 341, and not under paragraph 347.— T. D. 19098 (G. A. 4097). Hop Cloth. — Jute fabrics, known on the Pacific coast and used as hop cloth, made of plain woven fabrics of single jute yarns of a comparatively fine tex- ture, and not ordinarily suitable for covering cotton, are dutiable according to count of threads and weight under the provisions of paragraph 341. G. A. 5135 (T. D. 23719) followed.— T. D. 24566 (G. A. 5378). Twilled Burlaps. — Burlaps of single jute yarns, woven in such manner as to pn^sent a twilled effect running diagonally across the cloth, are dutiable as manufactures of vegetable fiber at 45 per cent ad valorem under paragraph 347, and not as " plain woven fabrics of single jute yarns " at the compound rates imposed by paragraph 341. The term "plain woven " in said paragraph 341 means plain as distinguished from twilled or figured effects produced in the process of weaving. A plain woven cloth composed of jute yarns advanced beyond the condition of singles by grouping or twisting three or more single yarns together is ex- cluded from paragraphs 341 and 344 by the clauses limiting their application to goods composed of "single jute yarns" or "single yarns made of jute." Paragraph 347 supplies the proper classification. U. S. v. Lamb (99 Fed. Rep., 262), affirming In re Lamb (G. A. 4097), and In re Thompson's Nephew & Co. (G. A. 4785) applied.— T. D. 2.3386 (G. A. .5035). Colored Fabrics of Single Jute Yarns. — Certain colored fabrics known as monks' cloth, woven double in warp and w^eft, from jute yarns not advanced beyond the condition of singles, are, when weighing not less than 6 ounces to 1909 1897 SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTUKES OF. 545 the square yard, and not exceeding 60 inches in width, dutiable under para- graph 341 as " plain woven fabrics of single jute yarns." In re White, G. A. 5035 (T. D. 23386), explained.— T. D. 24191 (G. A. 5269). DECISIONS UNDER THE ACT OF 1890. Brattice, a coarse woven cloth of jute yarn roughly smeared and saturated with tar (jute chief value), is dutiable as a manufacture of jute and not as waterproof cloth.— T. D. 12366 (G. A. 1138). 280. All pile fabrics, whether or not the pile covers the entire sur- face, composed of flax, hemp, or ramie, or of which flax, hemp, or ramie 1913 is the component materitl of chief value, and all articles and manufac- tures made from such fabrics, not specially provided for in this section, 40 per centum ad valorem. 353. All pile fabrics, whether or not the pile covers the entire surface, composed of flax, or of which flax is the component material of chief value, and all articles and manufactures made from such fabrics, not specially provided for in this section, 60 per centum ad valorem. 342. All pile fabrics of which flax is the component material of chief value, 60 per centum ad valorem. 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OP 1897. Plushes in Chief Value of Flax. — Plushes composed of flax and cotton, flax being the component of chief value, are dutiable at 60 per cent ad valorem under paragraph 342 as " pile fabrics of which flax is the component material of chief value," and not under paragraph 315, which provides for " plushes and all pile fabrics, composed of cotton or other vegetable fiber. In re Stern (G. A. 4123) reversed.— T. D. 21817 (G. A. 4609). Articles Made From Pile Fabrics. — In paragraph 315 certain rates of duty are provided on "plushes, velvets, velveteens, corduroys, and all pile fabrics composed of cotton or other vegetable fiber " ; and to this provision is attached a proviso that " manufactures or articles in any form made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, shall be subject to the foregoing rates of duty, and in addition thereto 10 per centum ad valorem." Held that this proviso does not include manufactures or articles made from any pile fabrics not included in the main provision of the paragraph, and that articles consisting of portieres, made from pile fabrics composed in chief value of flax, are not included in the proviso In paragraph 315, relating to " manufactures or articles in any form, made or cut from pile fabrics composed of cotton or other vegetable fiber." — Ryer v. U. S. (C. C). T. D. 25068; G. A. decision (unpublished) affirmed. Velours, which are brocaded pile fabrics or fabrics with a pile in narrow ridges parallel to the warp, are not dutiable as plushes, velvets, velveteens, or corduroys, but as other pile fabrics. Velours of which flax is the component material of chief value are dutiable under paragraph 342. 60690 ° —18— VOL 1 35 1909 1897 546 DIGEST OF CUSTOMS DECISIONS. Velours composed of ramie or of which ramie is the component material of chief value are dutiable under paragraph 315.— T. D. 19482 (G. A. 4176). 281. Ratis or sacks made from plain woven fabrics, of single jute 1913 yaiiis, not dyed, colored, stained, painted, printed, or bleached, 10 per centum ad valorem. 354. Bags or sacks made from plain woven fabrics, of single jute yarns, not dyed, colored, stained, painted, printed, or bleached, and not exceeding thirty threads to the .square inch, counting the warp and filling, .seven-eightlis of 1 cent per pound and 15 per centum ad valorem. 343. Bag.^ or sacks made from phi in woven fabrics, of single jute yarns, not dyed, colored, stained, painted, printed, or bleached, and not exceeding tl\irty threads to the square inch, counting the warp and filling, seven-eighths of 1 cent per pound and 15 per centum ad valorem. 1894 424i. ♦ * * bags for grain made of burlaps. (Free.) 1890 305. Bags for grain made of burlaps, 2 cents per pound. 342. Bags and bagging, and like manufactures, not specially enumer- ated or provided for in this Act (except bagging for cotton), composed 1883 wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Old Jute Bags, Printed. — Old secondhand bags classified as manufactures of vegetable fiber under paragraph 284 are claimed free as waste bagging under paragraph 408, as paper stock under paragraph 566, as rags under paragraph 586, or dutiable as jute bags under paragraph 281, or as manufactures of cotton under paragraph 266. It was found that about 15 per cent of the merchandise consists of good, serviceable bags, while the remainder was sold as scrap bagging, and that the samples were all printed with brands covering a substantial portion of the bags, which, under G. A. 7705 (T. D. 35268), excludes them from paragraph 281. The record was not found sufficient to warrant a reversal of the collector's action.— Ab. 38642. Jute Sugar Bags. — Sugar bags made from twilled jute, cla.ssified under paragraph 284, were claimed dutiable as bags made from plain woven fabrics (par. 281). Protest overruled. G. A. 6063 (T. D. 26445) followed.— Ab. 37088 (T. D. 35020). Old Secondhand Jute Bags stenciled with identification marks or with the words " for drawback " with the name of the manufacturer were held not printed within the meaning of the statute. They were classified under para- graph 284 and were held dutiable under paragraph 281. G. A. 7705 (T. D. 35268) followed.— Ab. 38362. Secondhand bags, made from plain woven jute fabrics, containing identifica- tion marks consisting of two or three letters stenciled thereon and covering an insignificant amount of the surface of the bags, are not " dyed, colored, stained, painted, or printed " within the meaning of those words used in paragraph 281, and are therefore not excluded from classification thereunder. Such bags are dutiable at 10 per cent ad valorem under paragraph 281 and not at 35 per cent ad valorem under paragraph 284. — T. D. 35268 (G. A. 7705). Secondhand jute bags upon which letters or figures have been stenciled or printed by the shipper who used the bags in the first instance, which printing decreases rather than increases the present value of the bags, are nevertheless SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 547 excluded from paragraph 281 by the provisions " not dyed, colored, stained, painted, printed, or bleached," and are properly dutiable at 35 per cent ad valorem as manufactures of vegetable fiber (par. 284). Overruled by T. D, 35268 (G. A. 7705) above.— T. D. 34492 (G. A. 7568). DECISIONS UNDER THE ACT OF 1897. Painted Jute Bags. — The merchandise consisted of secondhand jute potato bags, upon the sides of which are dyed, stained, painted, or printed a hollow diamond of almo.«t continuous outline, and the word " potato " in large letters. They were classified under the provision in paragraph 343 for bags or sacks " not dyed, colored, stained, painted, or printed," etc. The importers contend that these bags should have been classified as manufactures of vegetable fiber, under paragraph 347. The board found the dyed, stained, painted, or printed portion of the bags to be substantial, and, on the authority of G. A. 4997 (T. D. 23286) and G. A. 5105 (T. D. 23618), sustained the importers' conten- tion.— Ab. 6105. Secondhand burlap flour bags made of single jute yarns, bearing a fanciful design in two colors, consisting of an ornamental arrangement of dots and other figures, with words referring to the original contents of the bags, and includ- ing a facsimile of the device frequently found on the heads of flour barrels, are held to be printed, painted, or colored, within the meaning of paragraph 343, which relates to such bags when not subjected to those processes. Being, there- fore, excluded from said paragraph, such bags are properly dutiable under paragraph 347, covering " all manufactures of flax, hemp, ramie, or other vege- table fiber, not specially provided for." Koscherak v. U. S. (98 Fed. Rep., 596; 39 C. C. A., 166) applied.— T. D. 23870 (G. A. 5177). Striped Jute Bags.^ — Bags of single jute yarns, containing a colored or dyed stripe, 1 inch wide, are substantially dyed or colored, and are excluded from the provisions of paragraph 343, which includes only such bags as are not colored, dyed, etc. Bags, however, containing only a single colored stripe, trivial in value and character, are not colored or dyed bags, and fall under the provisions of said paragraph 343, if otherwise coming within its descriptive terms. In re Delta Bag Co. (G. A. 4997) followed.— T. D. 23618 (G. A. 5105). Bags of single jute yarns, each side of a bag having two stripes of colored yarns, which constitute 7.5 per cent of the warp, are dutiable under the tariff act of 1897 at the rate of 45 per cent ad valorem under paragraph 347 as " manufactures of vegetable fiber not specially provided for," and not under paragraph 343 as " bags or sacks made from plain woven fabrics, of single jute yarns, not dyed, colored," etc. Seeberger v. Schlesinger (152 U. S., 587), See- berger v. Farwell (139 id., 608), Magone v. Luckemeyer (id., 612), Johnson v. U. S. (suit 3121, Circuit Court for the Southern District of New York, decided Apr. 29, 1901), In re Young (G. A. 3517), and In re Johnson (G. A. 4705) fol- lowed.— T. D. 23286 (G. A. 4997). Twilled Jute Bags. — A twilled jute fabric or bag is one in which the weft thread is alternately raised over two or more warp threads and past under one of such, or vice versa, this process being so alternated in regular order across the fabric that a diagonal effect is produced. The process of fabrication and not the effect produced is the distinguishing feature. — G. A. 6063 (T. D. 26445) followed.— T. D. 27632 (G. A. 6448). 548 DIGEST OF CUSTOMS DECISIONS. Twilled Jute F.ibrics. — A twilled as distinguished from a plain woven fabric is one in the process of the weaving of which the shuttle carries the woof thread over one and under two or more warp threads, producing thereby the twilled effect.— T. D. 26445 (G. A. 6063). 282. Handkorchiefs composed of flax, hemp, or ramie, or of width these substances, or any of them, is the component material of chief value, whether in the piece or otherwise, and whether finished or un- 1913 finished, not hemmed or hemmed only, 35 per centum ad valorem; if liomstitchod, or imitation liemstit*-hed, or revered, or with drawn tlu-eads, but not embroidered, initialed, or in part of lace, 40 per centum ad valorem. 356. Handkerchiefs composed of flax, hemp, or ramie, or of which these substances, or either of them, is the component material of chief value, whetlier in the piece or otherwise, and whether finished or unfin- 1909 ished, not hemmed or hemmed only, .50 per centum ad valorem ; if hem- stitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered, initialed, or in part of lace, 55 per centum ad valorem. 1897 345. Handkerchiefs composed of flax. hemp, or ramie, or of which these substances, or either of them, is the component material of chief value, whether in the piece or otherwise, and whether finished or unfin- ished, not hemmed or hemmed only. .50 per centum ad valorem ; if hem- stitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered or initialed, 55 per centum ad valorem. 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 334. * * * handkerchiefs, * * * of flax, * * ♦ hemp. * * 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Drawn Work — Not Imitation of Lace. — Linen handkerchiefs, revered and hemstitched, and having an inner ornamental bordering of geometrical open- work produced by drawn threads, are dutiable at .55 per cent ad valorem under paragraph 345, and not under paragraph 339. There are, however, styles of ornamentation produced by drawing, looping, interlacing, and otherwise manipulating the threads in woven fabrics, which closely resemble lace, and such articles are dutiable under paragraph 339. — T. D. 21716 (G. A. 4587). Flax Squares — Hemmed Handkerchief Centers. — Held that unhemmed squares and other figures cut from flax cloth, the principal use of which is in the maiuifacture of handkerchiefs, are dutiable as unfinished handkorchief.s, under paragraph 345. Held that certain linen squares, ranging in size from 6 by 6 inches to 9 by 9 inches, with a hem not exceeding 1 inch In width, which are used chiefly as centers for lace liandkerchiefs, are dutiable as hemstitched handkerchiefs, under paragraph 345.— T. D. 26148 (G. A. 5963). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cambric Linen Handkerchiefs cut from the piece and hemmed and stitched abroad are free as linen cambric and are not dutiable as ready-made clothing or as manufactures of hemp or as millinery. — Sheldon v. Swartwout (47 Niles' Reg., 189), 21 Fed. Cas., 1242. SCHEDULE J — FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 549 Linen Pocket Handkerchiefs, hemstitched or hemmed, are dutiable as linens and not as articles worn by men, women, or children made up wholly or in part by hand. It seems that a distinction has always been recognized and acted upon be- tween articles worn upon the person and articles carried about the person. — Richardson v. Lawrence (1 Blatchf., 501), 20 Fed. Cas., 717. 1913 283. Plain woven fabrics, not including articles, finished or unfin- islied, of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, including such as is known as shirting cloth, 30 per centum ad valorem. 357. Woven fabrics * * * not specially provided for in this section, com- posed of flax, hemp, or ramie, or of whlcli these substances or any of them is the component material of chief value, weighing four and one-lialf ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, If cents per square yard ; containing more than sixty and not more than one hundred and twenty threads to the square inch, 2J cents per square yard ; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard ; containing more than one hundred and eighty threads to the square inch, 9 cents per square 1909 yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem: Provided, That none of the foregoing * * * fabrics in this paragraph shall pay a less rate of duty than 50 per centum ad valorem! Plain woven fabrics, not including articles, finished or unfinished, of flax, hemp, or ramie, or of which these substances or any of them is the com- ponent material of chief value, including such as is known as shirting cloth ; weighing less than four and one-half ounces pei.* square yard and containing more than one hundred threads to the square inch, counting the warp and filling, 33 per centum ad valorem ; weighing less than four and one-half ounces per square yard and containing not more than one hundred threads to the square inch, 30 per centum ad valorem. 346. Woven fabrics * * * not specially provided for in this Act, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, weighing four and one-half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling. If cents per square yard ; containing more than sixty and not more than one hundred and twenty threads to the square inch, 2f cents per square yard ; contain- ing more than one hundred and twenty and not more than one hundred . «g_ and eighty threads to the square inch, 6 cents per square yard ; containing more than one hundred and eighty threads to the square inch, 9 cents per square yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem : Provided, That none of the foregoing articles in this para- graph shall pay a less rate of duty than 50 per centum ad valorem. Woven fabrics of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, including such as is known as shirting cloth, weighing less than four and one-half ounces per square yard and containing more than one hundred threads to the square inch, counting the warp and filling, 35 per centum ad valorem. 1894 (No corresponding provision.) 1890 (No corresponding provision.) 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1913. Flax Crash, classified as manufactures of flax under paragraph 284. The warp threads in ihe border are colored, but they are single threads, and the weft threads pass over one and under one warp thread in the border as well as 550 DIGEST OF CUSTOMS DECISIONS. in the body of the fabric, the same as in the merchandise passed upon in Ab. ;>799G, wiiere it was held to bo plain woven. The claim under paragraph 283 was sustained. U. S. v. Douglas (6 Ct. Cust. Appls., — ; T. D. 35342) distin- guished.— Ab. 38772. Bordered Flax Crash. — Flax crash having a colored border, classified under paragrapli 284, the colored bonier made by using colored warp threads, the weft threads passing over one and under one warp thread throughout the fabric, the weave of the border being the same as in the body of the fabric, was held dutiable as plain woven flax fabrics (par. 283), as claimed. U. S. v. Douglas (6 Ct. Cust. Appl.s., — ; T. D. ;i.")342) ) followed as to such merchandise having the weave in the body of the fabric diflereut from the border. — Ab. 37996. Bordered Crash. — These goods were so woven as to produce a distinctly discernible border the whole length of the piece, and this border, whether in color or plain white, constitutes a figure. Irrespective of the particular ma- chinery employed in producing this effect tlie goods were figured and not plain woven. The testimony fails to show that there was, prior to the enactment of the tariff law of 1913, any recognized class of goods in the trade known as " plain woven fabrics." Prior to the enactment of the present law this court, in White v. U. S. (3 Ct. Cust. Appls., 382; T. D. 32968), had held goods like these in question ex- cluded from the term " plain woven fabrics." It is this decision, rather than an administrative practice, that the Congress must be presumed to have fol- lowed.— U. S. V. Douglas & Berry et al. (Ct. Cust. Appls.), T. D. 35342; (G. A. 7608) T. D. 34813 reversed. Flax Card Cloth. — The test of whether or not a fabric is " plain woven " (par. 283) is the appearance its weave presents, and not the manner of its weaving. Card cloth in chief value of flax, known in the textile industry as a "plain double weave," woven double by an intricate and elaborate method for the purpo.se of increasing its weight and strength, but presenting by its weave a plain, as distinguished from a figured or twilled, effect, is dutiable as "plain fabrics" (par. 283), and not as "manufactures of flax" (par. 284). — Stone & Downer Co. v. U. S. (Ct. Cust. Appls.), T. D. 36908; (G. A. 7860) T. D. 36175 reversed. Flax Fabrics, With Triple Warp and Double Weft. — The fabrics were found to have a triple warp and a double weft throughout, not figured in any manner, having a perfectly plain appearance and the weave uniform through- out. They were held to be plain woven, dutiable under paragraph 283. G. A. 4097 (T. D. 19098), afiirnied in U. S. v. Lamb (99 Fed., 262), G. A. 7222 (T. D. 31588), aftirmed in White v. U. S. (2 Ct. Cust. Appls, 327; T. D., 32054), and U. S. V. White (3 Ct. Cust. Appls., 382; T. D. 32968) followed.— Ab. 38771. Huck Toweling, classified as a manufacture of flax under paragraph 284, was claimed dutiable as plain woven fabric (par. 283). Protests overruled. Ab. 25653 (T. D. 34468) followed.— Ab. 37000 (T. D. 34984). Plain Woven Flax Fabrics Under 12 Inches in Width. — It was returned for duty at 30 per cent ad valorem under paragraph 283. Protestants claim that said merchandise is dutiable at 25 per cent ad valorem under paragraph 262. The former paragraph refers to a general class of goods made from par- ticular substances, while the latter refers to a specific class of goods made from SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 551 a variety of substances — vegetable fibers. The former is specific as to ma- terial, while the latter is specific as to goods. We conclude that the two para- graphs are equally specific as regards this merchandise, and the importation comes within the law laid down in paragraph 386 that " if two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates."— Ab. 37256. DECISIONS UNDER THE ACT OF 1909. Chain-Bordered Crash not Plain Woven Fabrics. — Where two weaves, each of which if alone employed would result in a plain woven fabric as an entirety, are in fact combined and contrasted in the same fabric, as here, the result must be a figured fabric and it is aptly designated " chain-bordered " crash to distinguish it from goods without such figure or design. It is dutiable under paragraph 358.— U. S. v. White & Co. (Ct. Cust, Appls.), T. D. 32968; (G. A. Ab. 28427) T. D. 32488 reversed. Flax Pillow Tubing imported in 20 or 30 yard lengths, assessed as manu- factures of flax under paragraph 358, was held dutiable as plain woven fabrics (par. 357).— Ab. 34361 (T. D. 34026). Flax Scarfing, with a Hem and Hemstitching. — The merchandise is not an article finished or unfinished, but it has been advanced beyond condition as a plain woven fabric. By its weight it Is excluded from the first part of para- graph 357, and by its condition it is excluded from the last part of that para- graph. It falls within paragraph 358. — Lamb, Finlay & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35386; (G. A. Ab. 35021) T. D. 34279 affirmed. Scarfing composed of flax advanced beyond the condition of a plain woven fabric by hemstitching or spoke stitching, classified under paragraph 358, was claimed dutiable under the provision for plain woven fabrics in paragraph 357. Protests sustained.— Ab. 31690 (T. D. 33280). Huck Toweling, woven in such a manner that the weft threads appear at legular intervals in groups on the surface of the fabric, making a dotted or figured effect, was held not to be plain woven fabrics under paragraph 357, but properly dutiable as assessed under paragraph 358. White v. U. S. (2 Ct. Cust. Appls., 327; T. D. 32054) and U. S. v. White (3 Ct. Cust. Appls., 382; T. D. 32968) followed.— Ab. 35653 (T. D. 34468). Linen Damask. — Plain woven fabrics are to be distinguished by their not having twilled or figured effects produced in the process of weaving. The evidence shows that linen damask is not a plain woven fabric and it was properly held to be dutiable under paragraph 358, " all woven articles and all manufactures of flax not specially provided for." — White & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32054; (G. A. 7222) T. D. 31588 affirmed. DECISIONS UNDER THE ACT OF 1890. Crash or Canvas Manufactured from Tow of Flax containing less than 100 threads to the square inch is a manufacture of flax. — T. D. 11882 (G. A. 873), T. D. 14056 (G. A. 2107). 284. All woven articles, finished or unfinished, and all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these sub- stances, or any of them, is the component material of chief value, not spe- cially provided for in this section, 35 per centum ad valorem. 552 DIGEST OF CUSTOMS DECISIONS. 1909 1897 1894 1890 1883 <^ .'].")T. Woven falirics and articles not specially provided for in this sec- tion, composed of llax, hemp, or ranue, or of which these snhstances or any of them is the component material of chief value, weighing four and one-half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, IJ cents per s(iuare yard ; containing more than sixty and not more than one hun- dred and twenty threads to the square inch, 2J cents per square yard ; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard; containing more than one hundred and eighty threads to the square inch, 9 cents per s(iuare yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem: Provided, That none of the foregoing articles or fabrics in this paragraph shall pay a less rate of duty than 50 per centum ad valorem. * * * r?r>S. All woven articles, finished or unfinished, and all manufactures of llax. hemp, ramie, or otiier vegetable fiber, or of which these sub- stances, or any of them, is the component material of chief value, not .specially provided for in this section, 45 per centum ad valorem. 840. Woven fabrics or articles not specially provided for in this Act, composed of llax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, weighing four and one- half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, IJ cents per s(piare yard; containing more than sixty and not more than one hun- dred and twenty threads to the square inch, 2| cents per square yard; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard; containing more than one hundred and eighty threads to the square inch, 9 cents per square yard, and in addition thereto, on all the foregoing, 30 Iter centum ad valorem: Provided, That none of the foregoing articles in this paragraph shall pay a less rate of duty than 50 per centum ad va- lorem. Woven fabrics of flax, hemp, or ramie, or of which these sub- stances or either of them is the component material of chief value, * * * weighing less than four and one-half ounces per square yard and containing more than one hundred threads to the square inch, count- ing the warp and tilling, .35 per centum ad valorem. 277. All manufactures of llax. hemp, jute, or other vegetable fiber, of which these substances, or either of them, is the component material of chief value, not specially provided for in this Act, 45 per centum ad valorem. 277. All manufactures of Hax, hemp, jute, or other vegetable fiber, except cotton, or of which tliese substances or either of them is the com- ponent material of chief value, not specially provided for in this Act, 35 per centum ad valorem. 371. All manufactures of flax or hemp, or of which these substances, or either of them, is the component material of chief value, not specially provided for in this Act, 50 per centum ad valorem : Provided, That until January first, eighteen hundred and ninety-four, such manufactures of flax containing more than one hundred threads to the .square inch, count- ing both warp and filling, shall be subject to a duty of 35 per centum ad valorem in lieu of the duty herein provided. 374. All manufactures of jute, or other vegetable fiber, except flax, hemp, or cotton, or of which jute, or other vegetable fiber, except flax, hemp, or cotton, is the component material of chief value, not specially provided for in this Act, valued at 5 cents per pound or less, 2 cents per pound ; valued above 5 cents per pound, 40 per centum ad valorem. 334. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks. * * * lawns, or other manufactures of flax, jute, or hemp, or of which llax, jute, or hemp shall be the component material of chief value, not specially enumerated or provided for In this Act, 35 per centum ad valorem. 33G. * * * all manufactures of flax, or of which flax shall be the component material of chief value, not specially enumerated or px-ovided for in this Act, 40 per centum ad valorem. SCHEDULE J — FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 553 350. All other niamifactnres of hemp or manila, or of which hemp or manlia shall be a component material of chief value, not specially enu- 1883 i "i^i'fited or provided for in this Act, 35 per centum ad valorem. ] 351. Grass cloth and other manufactures of jute, ramie, China, and .sisal grass, not specially enumerated or provided for in this Act, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Bumpers or Fenders, used for unloading beer barrels, classified as manu- factures of vegetable fiber under paragraph 284, were claimed dutiable as manu- factures of gi'ass at 25 per cent ad valorem under paragraph 368. Protest over- ruled. Ab. 34119 (T. D. 33913) followed.— Ab. 38391. Jute Padding. — A woven fabric known as padding, composed of jute and cotton, jute chief value, was held properly classified as a manufacture of vege- table fiber under paragraph 284. — Ab. 37515. Union Table Damask — Towels. — Union towels and table damask classified as manufactures of flax at 35 per cent ad valorem under paragraph 284. The union table damask, found from the report of the apprai.ser to be in chief value of cotton jacquard, figured, was held dutiable at 30 per cent under paragraph 258. Protests overruled as to union towels found to be in chief value of flax, dutiable under paragraph 284, as classified. — Ab. 38815. DECISIONS UNDER THE ACT OF 1909. Vegetable Fiber Fendei'-— A reed-filled, coir-rope fender, the inner portion made of refuse cane, bamboo, or reed, covered with a framework of woven coir rope, classified as in chief value of vegetable fiber under paragraph 358, was claimed to be in chief value of wood, dutiable under paragraph 215. Pro- test overruled.— Ab. 31517 (T. D. 33242). Flax Towels. — The protestants claimed that flax towels weighing more than 4i ounces per square yard were dutiable under paragraph 358, providing for " woven articles of flax " rather than as " woven articles of flax weighing 4^ ounces or more per square yard " (par. 357). Following the principle laid down in G. A. 7111 (T. D. 31001), these protests are overruled.— Ab. 25359 (T. D. 31524). Flax Wool Fabrics. — Twill lappings, composed of flax and wool, assessed under paragraph 378, held dutiable under the appropriate provision of para- graph 357. U. S. V. Johnson (157 Fed. Rep., 754; T. D. 28516) followed.— Ab. 29454 (T. D. 32751). Ramie Strips. — An inspection of the official sample clearly indicates that the merchandise in question is not a braid in fact, and as the testimony shows that it is not so known commercially, but is material for making braids, we hold that it is properly dutiable as a manufacture of ramie at the rate of 45 per cent ad valorem under paragraph 358. — Ab. 28275 (T. D. 32455). Tagal Thread was held properly classified as a vegetable fiber under para- graph 358, and not dutiable as threads, twines, or cords under paragraph 340, or as yarn (par. 341). Ab. 10507 (T. D. 27223) cited.— Ab. 31938 (T. D. 33338). DECISIONS UNDER THE ACT OF 1897. Artists' Canvas Coated on One Side With Paint. — So-called Roman can- vas, used by artist? for oil painting, composed of flax and coated on one side with paint, the other side remaining in its original condition, is dutiable under paragraph 346 as a woven fabric, and not under paragraph 347 as a manufac- 554 DIGEST OF CUSTOMS DECISIONS. ture of flax not specially provided for. This process of coating canvas does not so change its character as to remove it from the application of a provision for fabrics the rate of duty on which is fixed by their weight and by the num- ber of threads per square inch. In re Wynian (G. A. 2GG6) and In re Lamb (G. A. 3533) followed.— T. D. 21325 (G. A. 4465). Blankets of Jute and Cattle Hair. — Horse blankets composed of jute, cattle hair, and cotton, jute chief value, but cattle hair an iniijortant and con.splcuous constituent, fashi<*ned to conform to the shape of the animal, and the edges or borders of which are secured by cotton braid, the articles being designed ex- pressly to be worn in the stable or on cars or in vessels during transportation, flnd which are generally designated in trade as horse blankets and known by dealers variously as "jute horse blankets," "jute blankets," "Yorkshire blank- ets," "shipping blankets," and as "jute rugs," are dutiable at 22 cents per pound and 30 per cent ad valorem under the provision in paragraph 3G7, for " blankets composed wholly or in part of wool," and not at 45 per cent ad valorem under paragraph 347 or 447, nor 20 per cent ad valorem under sec- tion 6.— T. D. 229S5 (G. A. 4913). Flax Articles and fabrics weighing less than 4J ounces per square yard and containing less than 100 threads per square inch are not provided for by any of the provisions of paragraph 346, and, unless otherwise specifically provided for in said act, are dutiable as manufactures of flax under the provisions of paragraph 347.— T. D. 24084 (G. A. 5238). Flax-Wool Fabrics, in which flax is the more valuable element, are dutiable under paragraph 346 as fabrics in chief value of flax, rather tlian under para- graph 366 as manufactures in part of wool, a contrary classification not being required by the proviso in paragraph 391 of tlie silk schedule that " all manu- factures, of which wool is a component material, shall be classified and as- sessed for duty as manufactures of wool." — U. S. v. Walsh (C. C. A.), T. D. 28825 ; T. D. 28516 affirmed. Fabrics composed of a flax warp and a wool weft, flax being the component of chief value, are more specifically provided for under paragraph 346 as fabrics composed in chief value of flax than under paragraph 366 as " manu- factures made wholly or in part of wool." U. S. v. Johnson (T. D. 28516) followed.— T. D. 28648 (G. A. 6697). Flax-wool fabrics in which flax is the more valuable element are dutiable under paragraph 346 as fabrics in chief value of flax, rather than under para- graph 366 as manufactures in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that " all manu- factures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool." — U. S. v. Wilkinson Co. (C. C), T. D. 28105; Ab. 12331 (T. D. 27545) affirmed. Jute Netting Bags. — Netting bags composed of jute fibers resembling twine, and whicli are fabricated in substantially the same manner as a fish net, are dutiable at the rate of 45 per cent ad valorem as manufactures of jute under the provisions of paragraph 347, and not as " nets " or " netting " at the rate of 60 per cent ad valorem imder the provisions of paragraph 339. Ederer v. U. S. (T. D. 25111).— T. D. 25193 (G. A. 5639). Jute Squares. — We are of the opinion that the work bestowed upon these articles in their present shape, cutting them into squares of the size of the ultimate completed article and stamping or stenciling them witli designs for embroidery, has removed them beyond the stage of " fabrics." We hold the articles dutiable at the rate of 45 per cent ad valorem under paragraph 347. — Ab. 22340 (T. D. 30208). SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 555 Knotted Hemp Fibers. — The merchandise classified as manufactures of liemp under paragrapli 347, and claimed to be dutiable as hemp yarn under paragraph 341, consists of hemp fibers knotted together and wound on spools. This merchandise differs from the yarn of commerce in that it has not been spun but is simply hemp fibers knotted together. We find that it is not a yarn.— Ab. 10507 (T. D. 27223). Fringed and Revered Linen Towels. — Fringes of linen towels which con- tain warp threads only are not to be included in the ascertainment of the specific or square-yard feature of the duty provided for in paragraph 346. The portion of the fabric which is revered or folded and forms the hem in linen towels is to be included in the ascertainment of the specific or square- yard feature of the duty provided for in said paragraph. — T. D. 18979 (G. A. 4077). Lithographic Prints on Canvas.— Merchandise classified as manufactures of flax under paragraph 347 is a print of a farm scene mounted on a wooden picture stretcher. The print on canvas is made entirely by the lithographic process. The first impression and the colors are all successively printed from stone by lithography. The mercliandise is dutiable properly under the pro- visions of paragi-aph 400.— Ab. 22252 (T. D. 30165). Turkish Towels composed wholly or in chief value of flax are dutiable under the provisions of paragraph 346, according to the statutory particulars therein described.— T. D. 2.5763 (G. A. 5844). Weight of Fringed Linens. — To ascertain the weight per square yard of fringed linen goods for the purpose of finding the appropriate rate of duty under paragraph 346, the weight of the solid portion of the fabric should be divided by the area of the same portion, the weight and area of the fringe being disregarded in the computation. In re Field (G. A. 4335) overruled. — T. D. 23730 (G. A. 5141). Woven Fabrics and Articles of Flax. — The proviso in paragraph 346, pre- scribing a minimum rate of 50 per cent ad valorem on " the foregoing articles In this paragraph," includes the " woven fabrics " as well as the " articles " covered by that clause of said paragraph to which the proviso is attached. Woven cloths in the piece, weighing more than 4^ ounces per square yard, are accordingly subject to the terms of the proviso. The provision for " woven fabrics " in the final clause of said paragraph 346 is not limited in its application to cloths and other goods in the piece, but includes as well completed articles in condition ready for use. Accordingly flax doilies, towels, etc., weighing less than 4i ounces per square yard and con- taining more than 100 threads to the square inch, are dutiable at 35 per cent ad valorem under said paragraph as " woven fabrics," and not at 45 per cent ad valorem under paragraph 347 as manufactures of flax not specially provided for. U. S. V. McBratney (105 Red. Rep., 767) followed, affirming 99 id., 424; In re Wilmerding (G. A. 4120) modified.— T. D. 22920 (G. A. 4896). DECISIONS UNDER THE ACT OF 1894. Black Burlaps and Buckram. — Black jute padding, sometimes called " black burlaps," dyed, sized, and calendered, is dutiable under paragraph 277 and is not exempt from duty as " burlaps " under paragraph 424^. McLeod v. U. S. (75 Fed. Rep., 927) followed. Jute "buckram" likewise is not free of duty as burlaps under said paragraph 424^, but is dutiable as a manufacture of jute under said paragraph 277. In re Lamb (G. A. 2251) overruled. — T. D. 18309 (G. A. 3950). 556 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Bookbinders' Flax Webbiny;, composed of tlax and cotton (flax chief value), known as webbiny, stilTened web, or parcbnuMit substitute, from one- balf to tliree-fourtlis of an inch wide, is dutiable aocordin},' to count of threads. This i>araj,'rai)h is applicable to woven fabrics not otherwise specially pro- vided for in winch the number of threads can be accurately ascertained regard- less of count.— T. D. 12138 (G. A. 1000). Black Burlaps (Canvas Paddinj:;) . — Certain goods dyed black, sized, and subjected to a process of ironiny which imparts a degree of polish, sometimes known as black burlaps, held dutiable as a manufacture of jute and not as burlaps. Burlaps is a commercial terra of American origin and is understood to mean in trade a coarse, textile fabric, composed of tlax, hemp, or jute (but more recently of jute only), plain woven in a single weft and single warp, varying in width from 12 to 216 inches and in weight from IG to 20 ounces per yard. — T. D. 12357 (G. A. 1129). Canvas, Padding, Etc. — Articles woven of flax and of jute and flax, less than 60 inches in width, used chiefly in the manufacture of clothing, for stiffening collars and fronts of coats and other garments, and as bands in trousers, known commercially as canvas, padding, ducks, coatings, etc., are dutiable as manufac- tures of flax and as manufactures of jute and flax and not as burlaps. — White v. U. S., 72 Fed. Rep., 251 ; 65 Fed. Rep., 788, affirmed. Coir Hawsers. — Haw^sers made of coir, a fiber obtained from coconut husks, is a manufacture of vegetable fiber.— T. D. 12208 (G. A. 1022). Embroidery Canvas, a loose or open woven fabric composed of jute, used by upholsterers, i.=; dutiable as a manufacture of jute and not as burlap.s. — T. D. 14137 (G. A. 2136). Fiber Cloth, a coarse stiff fabric, the weft compo.sed of cotton and the warp of grass fiber, dyed and subjected to treatment with some gelatinous substance to make it resemble horsehair, is dutiable as a manufacture of vegetable fiber.— T. D. 13661 (G. A. 1899). Fringed Huckaback Towels. — Fringed linen towels and cloths are dutiable as countable goods.— T. D. 12642 (G. A. 1291) ; T. D. 12647 (G. A. 1296). Grass Cloth, a woven fabric of fine texture woven from the fiber of the ramie plant, is dutiable as a manufacture of vegetable fiber and not as a manu- facture of grass.- -T. D. 12223 (G. A. 1037). Hammocks (Hemp and Sisal Grass). — Hammocks made from a vegetable fiber known as sisal grass, sisal hemp, agate fiber, or Mexican hemp, are manu- factures of vegetable fiber.— T. D. 12354 (G. A. 1126). Linen Tapes, less than 1 inch in width, of fine texture, and containing over 100 threads to the square inch, counting both warp and filling. Applying the principles enunciated in G. A. 998 to the linen tapes in this case, we hold they are dutiable at 35 per cent ad valorem, under the provisions of paragraph 371, as claimed by the appellants.— T. D. 12649 (G. A. 1298). Burlaps (So Called). — Superheavy pelissier canvas, a coarse woven fabric with a blue stripe about an inch from either selvage, made from well-twisted yarn, not sized or calendered, but having a dull lusterless surface resembling sail duck or canvas, and containing; 40 or 42 threads to the square inch, counting warp and weft, for u.se as tailor's canvas or padding, is dutiable as a manufac- ture of jute.— T. D. 12570 (G. A. 1254). SCHEDULE J FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 557 Plaited Jute Sash Cord. — A plaited cord about oue-fourth of an incli in diam- eter, composed oi jute fiber, untarred, l^nown as sasli cord, is dutiable as a manufacture of jute.— T. D. 12360 (G. A. 1132). Stay Laces, about one-fourth of an inch in width and from 2 to 3 yards long, composed of flax or linen threads braided into a flat fabric, with metal tags of insignificant value attached thereto, and beinj; of the same general character as the articles which were the subject, in part, of the board's de- cision of March 15, 1892 (G. A. 1298). The goods to which our finding of fact relates were assessed for duty at 50 per cent ad valorem, under the pro- visions of paragraph 371, and are claimed by the appellants to be dutiable at 35 per cent ad valorem, under the provisions of the same paragraph. This claim is overruled, and the collector's action is affirmed in accordance with G. A. 1298.— T. D. 13437 (G. A. 1774). Turkish Towels of flax dutiable as manufactures of flax. — T. D. 13963 (G. A. 2068). Jute Binding Twine.— Twine for binding fodder, grain, or shingles, com- posed of jute and Indian hemp (jute chief value), is dutiable as a manu- facture of jute and not as binding twine composed wholly or in part of sunn, or as twine or tarred cordage.— T. D. 14951 (G. A. 2580). DECISIONS UNDER THE ACT OF 1883. Canvas, Paddings, Etc. — Certain manufactures of jute varying in width from 18 to 24 inches, sized and having a patent selvage, found by the jury to be paddings or canvas and not burlaps as known in trade and commerce in this country at and prior to the passage of this act. The terms " burlaps " and " paddings " are commercial terms. — Lamb v. Robertson, 38 Fed. Rep., 716. Horse Cloth or Horse Sacking, a coarse jute fabric similar in appearance to jute bagging, falling within this and paragraph 334 is, in accordance with R. S. 2499, dutiable as bagging and not as a manufacture of jute. — T. D. 10538 (G. A. 188). Table Covers Composed of Jute and Metal (jute chief value) are dutiable as manufactures of which jute is the component material of chief value and iiot as manufactures composed in part of metal. The former provision is more specific than the latter.— T. D. 10732 (G. A. 285) ; T. D. 10724 (G. A. 277). Crash or Canvas and Burlaps. — Twilled cloth 26 inches wide composed of linen warp and bleached jute weft dutiable as crash. — T. D. 10953 (G. A. 448). Linen Tapes. — As linen tapes composed wholly of flax or of which flax is the component material of chief value, woven in a loom and having a warp and weft; linen corset laces, braided fabric; and linen braids or bobbins come within the description of this paragraph and paragraph 334, they are dutiable (under R. S., 2499) at the highest rate. T. D. 10341 (G. A. 62) ; Dieckerhoflf v. Robertson (C. C), 40 Fed. Rep., 568. Paragraphs 334 and 336 are to be construed by the rule of " noscitur a sociis " so as to confine the concluding general descriptive terms to articles of like kind with those enumerated. This paragraph is therefore confined to woven fabrics capable of being measured by the square yard and paragraph 336 to spun and twisted goods. Measuring tapes mounted for use, woven with a warp and fill- ing, in complete widths, with selvages, and not spun or twisted, are dutiable under this paragraph and not under paragraph 336. The collector had classified the articles under paragraph 216 as manufactures of metal. Wiebusch «& Hilger (Ltd.) V. U. S. (C. C. A.), 84 Fed. Rep., 451 ; 78 Fed. Rep., 807 reversed. 558 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDETt STATUTES PHTOIl TO THE ACT OF 1883. Oilcloth Foundations. — The term " buiiiii)s "' U'^ed in this section does not in c'oniniorcial usage, by wiiioli doscripfive terms applied to articles of commerce must be construed, mean " oilcloth foundations " or " lloor-cloth canvas." " Oilcloth foundations " and " floor-cloth canvas " are in commerce convertible terms for designating the same article, and it is clear that Congress intended that they should be so understood. While tliis act provides that an import duty of 30 per cent ad valorem shall be levied on all burlaps and like manufactures of flax, jute, or hemp, or of which llax, jute, or hemp sliall be the component material of chief value, " except such as may be suitable for bagging for cotton," the fact that such burlaps are suitable and can be and are used for oilcloth foundations or for any other purpose except bagging for cotton is entirely immaterial and does not sub- ject them to an ad valorem duty of 40 |ier cent. — Arthur v. Cummings, 91 U. S., 362. 1913 1909 285. Istle or Tampico, when dressed, dyed, or combed, 20 per centum ad valoren:. 359. Istle or Tampico, when dressed, dyed, or combed, 20 per centum ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1013. Bassinc or Palmyra Fiber. — These goods are not sufficiently similar in ma- terial, quality, texture, or the use to which they may be applied to the istle or Tampico, dressed, dyed, or combed, of pai-agraph 285, to be dutiable thereunder by similitude, nor is their quality such as to warrant such an assessment. They are dressed goods and are dutiable as an unenumerated manufactured article under paragraph 385. — Cone v. U. S. (Ct. Cust. Appls.), T. D. 35477; G. A. Ah. 37277 reversed. Piassava — Vegetable Fiber.— Merchandise invoiced as vegetable fiber, Afri- can fiber, African bass, and piassava of Africa, classified as Tampico, dressed, dyed, and combed, by similitude, at 20 per cent ad valorem under paragraph 285, is claimed dutiable as a nonenumerated manufactured article at 15 per cent under paragraph 385. Upon stipulation of counsel and on the authority of Cone v. U. S. (6 Ct. Cust. Appls., — ; T. D. 35477), the merchandise was held dutiable as claimed. — Ab. 38689. DECISIONS UNDER THE ACT OF 1909. Bass Fiber for Brooms. — This bass fiber has been subjected to a process that fits it for a definite use and has been advanced, accordingly, from a crude state to that of a manufactured article. It was not (>n(itled to free entry under the tariff act of 1909.— U. S. v. Osborn Manufacturing Co. et al. (Ct. Cust. Appls.), T. D. 35.504; (G. A. Ab. 37094) T. D. 3.5020 rever-sed. Piassava. ^ — Tho report of the appraiser that tlie grasses of the importation were cut to lengths to be used in the manufacture of brushes ready for use is supported by the record. SCHEDULE J — FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 559 The material is prepared for a definite use and is ready at liand for its ulti- mate use in the manufacture of specified articles and according to the lexicons these facts make the material " dressed." It is held this conforms to the statute and that the merchandise was properly assessed under paragraph 480. U. S. V. Continental Color & Chemical Co. (2 Ct. Cust. Appls.. 16.5; T. D. 31679), U. S. r\ Danker & Marston (2 Ct. Cust. Appls., 522; T. D. 32251), Schoenemann V. U. S. (119 Fed.. 584) distinguished.— Cone et al. v. U. S. (Ct. Cust. Appls.), T. D. 35149; (G. A. Ab. 36238) T. D. 34677 affirmed. DECISIONS UNDER THE ACT OF :1897. Palmyra Fiber, Crude. — Certain palmyra fiher, classified as an unenumer- ated manufacture under section 6, was claimed to be free of duty under para- graph 566, relating to fibrous vegetable substances, not dressed or manufac- tured in any manner, not specially provided for. Protest sustained. Ab. 7678 (T. D. 26649) followed.— Ab. 23574 (T. D. 307.33). DECISIONS UNDER THE ACT OF 1894. Dressed Piassava Fiber. — Bahia dressed and African piassava fiber roughly hackled and bundled by the natives and afterwards drawn and dressed in Europe is dutiable as a nonenumerated manufactured article and not as an unmanufactured article; nor is it free under paragraph 420 as bristles, para- graph 422 as broom corn, paragraph 497 as fiber, paragraph 558 as a vegetable substance, nor paragraph 683 as an unmanufactured wood. — T. D. 16969 (G. A. 3397). DECISIONS UNDER THE ACT OF 3890. Piassava, a vegetable fiber, dressed, cut. and suitable for brush makers' use, is dutiable as a nonenumerated article and not under paragraph 229 as a manu- facture of reed, nor free under paragraph 560 for drugs, etc., nor paragraph 597 as sunn.— T. D. 16088 (G. A. 3052). SCHEDULE K— WOOL AND MANUFACTURES OF. [The provisions of this schedule (K) shall be effective on and after the first •lay of January, nineteen hundred and fourteen, until which date the rates of duty novp provided by Schedule K of the existing law shall remain in full force and effect. See par. 310.] 286. Combed wool or tops and roving or roping made wholly or in part of wool or camel's hair, and on other wool and hair which have 1913 been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this sec- tion, 8 per centum ad valorem. 375. On combed wool or tops, made wholly or in part of wool or camel's hair, valued at not more than 20 cents per pound, the duty per pound shall he two and one-fourth times the duty imposed by this schedule on one pound of unwashed wool of the first class ; valued at more than 20 cents per pound, the duty per pound shall be three and one-third times the duty imposed by this schedule on one povmd of 1909 i unwashed wool of the first class ; and in addition thereto, upon all the foregoing, 30 per centum ad valorem. 376. Wool and hair which have been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this section, shall be subject to the same duties as are imposed upon manufactures of wool not specially pro- vided for in this section. 364. Wool and hair which have been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not 1897 specially provided for in this Act, shall be subject to the same duties as are imposed upon manufactures of wool not specially provided for in this Act. 279. * * * and on wool of the sheep, hair of the camel, goat, alpaca, 1894 or other like animals, in the form of roving, roping, or tops, 20 per centum ad valorem. 390. W'ools aud hair of the camel, goat, alpaca, or other like animals, in the form of roping, roving, or tops, and all wool and hair which have been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this Act, shall be subject to the same duties as are imposed upon manufactures of wool not specially provided for in this Act. 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1913. Hair Tops. — Merchandise invoiced as hair tops, made of Chinese human hair waste, classified as a nonenumerated manufactured article under paragraph 385, is claimed dutiable at 8 per cent ad valorem under paragraph 280. It was held that human hair and articles of a similar character are not pro- vided for in paragraph 286. Protest overruled without affirming the action of the collector.— Ab. 38842. DECISIONS UNDER THE ACT OF 1909. Wool Tops — Entirety. — Wool tops imported with a scouring machine were claimed to be a material part of said machine, to be used solely for covering the top rollers thereof, and therefore to be dutiable with the machine as an en- tirety under paragraph 199, as manufactures of metal rather than as wool tops (par. 375), as classified. 60690°— 18— VOL 1 36 561 1890 562 DIGEST OF CUSTOMS DECISIONS. It is clear that tho wool is not an esscntijil imrt of tlio machine which it ac- companies and can not therefore he considered with the machine as helnj^ an entirety, ^'ote Ab. 2r)7T5 (T. D. 31G75).— Ab. 27169 (T. I). 32031). DECISIONS UM>i:!{ Till-: ACT OF 1894. Broken Wool Tops, Designedly Broken, and not Incidentally produced as refnse in the process of wool mannfacturc. held not to be free of duty as woolen ' waste " under paragraph 685, but dutiable under paragraph 279 as " wool in the form of tops." Patten v. U. S. (159 U. S., 500; 16 Sup. Ct. Rep., 89), and In re Mauger & Avery (G. A. 3050), followed.— T. D. 18737 (G. A. 4050). DECISIONS UNDER THE ACT OF 1883. " Wool Tops " Torn Up into fragments are not a manufacture of wool. — U. S. r. I'atton (D. C), 40 Fed. Tlep., 461. Wool Tops. — This paragraph is not restricted to wool changed in its char- acter or condition for the purpose of evading duty, nor to wool reduced in value by the admixture of dirt or any otlu>r foreign sulistance, but to cover also wool advanced or Improved beyond ordinary conditions. "Wool tops," which are wool advanced to an improved condition over scoured wool by the further processes of combing, gilling, and winding into balls, found to be " wool iinproved In other than ordinary condition " and liable to double duty. — Juillard v. Magone. 37 Fed. Rep., 857. 1913 28 7. Yarns made wholly or in chief value of wool, 18 per centum ad valorem. 377. On yarns made wholly or in part of wool, valued at not more than 30 cents per pound, the duty per pound shall be two and one-half times the duty Imposed by this section on one pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem; ^ valued at more than 30 cents ])er pound, the duty per pound shall be three and one-half times the duty imposed by this .section on one pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem. 365. On yarns made wholly or in part of wool, valued at not more than 30 cents per pound, the duty per ])ound sliall W two and one-half times the duty imiioscd by this .\ct on one pound of unwashed wool of 1897 the first class; valued at more than ."0 cents per iiound, the duty per pound shall be three and one-half times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, 40 per centum ad valorem. 280. On woolen and worsted yarns made wholly or in part of wool, worsted, the hair of the camel. * * * or other animals, valued at not more than 40 cents jter i)ound. 30 per centum ad valorem; valued at more than 40 cents per pound, 40 per centum ad valorem. 391. On woolen and woi-sted yarns made wholly or in iiart of wool, worsted, the hair of the camel. * * * pj. other animals, valued at not more than 30 cents per pound, the duty per i)ound shall be tw(» and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem; valued at more than 30 cents and not more than 40 cents per pound, the duty jier pound shall be three times the duty imposcMl by this Act on a pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem ; valued at more than 40 cents per pound, the duty per pound shall be three and one-half times the duty Imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem 1894 1890 SCHEDULE K WOOL AND MANUFACTURES OF. 563 363. * * * woolen and worsted yanis, * * * valiiod at not ex- ceeding 30 cents per pound, 10 cents per pound; valued at above 30 cents pei- pound and not exceedlns 40 cents per pound, 12 cents per pound; valued at above 40 cents per pound and not exceeding GO cents per pound, 1883 IS cents per i)ound ; valued at above ()0 cents per pound and not exceed- ing 80 cents per pound, 24 cents i)er pound; and in achlition thereto, upon all the above-named articles, 3.'i per centum ad valorem ; valued at above SO cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Goat-Hair Yarn. — Yarn made of hair of the common goat, which was classi- fied as wool yarn, by similitude, under paragraph 377. was claimed to be duti- able as a nonenumerated manufactured article (par. 480). Protest overruled. — Ab. 25370 (T. D. 31524). DECISIONS UNDER THE ACT OF 1894. Worsted Yarn, known commercially as genappe yarn, is dutiable as worsted yarn and not as a manufacture of worsted nor as worsted cord. — T. D. 16420 (G. A. 3209). Roving Yarns. — Worsted roving yarns are dutiable as worsted yarns and not as rovings.— T. D. 16574 (G. A. 3270). 288. Cloths, knit fabrics, felts not woven, and all manufactures of every description made, by any process, wholly or in chief value of wool, not specially provided for in this section, 35 per centum ad valorem ; cloths if made in chief value of cattle hair or horse hair, not specially provided for in this section, 25 per centum ad valorem ; plushes, velvets, and all other pile fabrics, cut or uncut, woven or knit, whether or not the pile covers the entire surface, made wholly or in chief value of wool, and articles made wholly or in chief value of such plushes, velvets, or pile fabrics, 40 per centum ad valorem ; stockings, hose, and half hose, made on knitting machines or frames, composed wholly or in chief value of wool, not specially provided for in this section, 20 per centum ad va- lorem ; stockings, hose, and half hose, selvaged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless stockings, hose and half hose, and clocked stockings, hose and half hose, gloves and mittens, all of the above, composed wholly or in chief value of wool, if valued at not more than .$1.20 per dozen pairs, 30 per centum ad va- lorem ; if valued at more than $1.20 per dozen pairs. 40 per centum ad valorem ; press cloth composed of camel's hair, not specially provided for in this section, 10 per centum ad valorem. 378. On cloths, knit fabrics, and all manufactures of every description made wholly or in part of wool, not specially provided for in this section, valued at not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this section on a pound of unwashed wool of the first class ; valued at above 40 cents per pound and not above 70 cents per pound, the duty per pound shall be four times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, 50 per centum ad valorem ; val- ued at over 70 cents per pound, the duty per pound shall be four times the duty imposed by this section on one pound of unw'ashed wool of the first class and 55 per centum ad valorem. 382. * * * felts not woven, and not specially provided for in this section, composed wholly or in part of wool, the duty per pound shall be four times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto 60 per centum ad valorem. 443. Plushes and woven fabrics (except crinoline cloth and hair seat- ing) and manufactures thereof, composed of the hair of the camel, * * * or any animal, combined with wool, vegetable fiber, or silk, , shall be classified and dutiable as manufactures of wool. 1913 1909 5G4 dt(;est of customs decisions. 300. Oil cliiths, knit fabrios, and all iiKiiuifafturos of every description made wliolly or in part of wool, not specially provided for in this Act, valued at not more than 40 cents per pound, the duty per pound shall he three timi's the duty imposed liy this Act on a pound of unwashed wool of the lirst class; valued at above 40 cents jicr iidund and not above 70 cents per pound, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class, and in 1897 { addition thereto, upon all the forefioinjr, 50 per centum ad valorem; val- ued at over 70 cents per pound, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first cla.ss and Sft per centum ad valorem. 370. * * * felts not woven and not specially provided for in this Act, composed wholly or in part of wool, the duty per pound shall be four times the duty imposed by this Act on one poun(l of unwashed wool of the first class, and in addition thereto 60 per centum ad valon'm. 281. On knit fabrics, and all fabrics made on kiuttinj; machines or frames, not including wearing apparel, * * * made wholly or in part of wool, worsted, the hair of the camel, goat, aljiaca, or other ani- mals, valued at not exceeding 40 cents per jiound. 3") per centtmi ad valorem ; valued at more than 40 cents i>er poiuid, 40 per centum ad valorem. 282. * * * felts for printing machines, comi^oscd wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than 30 cents per poinid. 2.") per centum ad valorem; valued at more than 30 and not more than 40 cents ])cr jiound. 30 per centum ad valorem; valued at more than 40 cents per iiound, 35 per centum ad va- lorem; * * *. 283. * * * and on all manufactures, composed wholly or in part of wool, worsted, the hair of the camel, * * * qi- otin'r animals, in- cluding such as have India rublxM- as a component material, and not specially provided for in this Act, vidued at not over 50 cents i)er pound. 40 per centmn ad vjilorem ; valued at more than 50 cents per pound, 50 per centum ad valorem. 284. * * * felts not specially provided for in this Act, all the fore- going compo.sed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including those having India rub- ber as a component material, valued at above .$1.50 per pound, 50 per centum ad valorem ; valued at less than ,$1.50 per pound, 45 per centum ad valorem. 207. The reduction of the rates of duty herein jirovided for manu- factures of wool shall take effect January first, eighteen hundred and ninety-five. 1894 1890 .302. On woolen or worsted cloths, * * * knit fabrics, and all fab- rics made on knitting machines or frames, and all manufactures of every descrijition made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, not .specially provided for in this Act, valued at not more than 30 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a iiound of un- washed wool of the first class, and in addition thereto 40 per centum ad valorem; valued at more than .30 and not more than 40 cents per pound, the duty per pound shall be three and one-half limes the duty imposetl by this Act on a pound of unwashed wool of the first class, and in addi- tion thereto 40 per centum ad valorem; valued at above 40 cents per Itdund, the duty per pound shall be four times the duty imposed by this Act on a pound of unwashed wool of the first class, anaragraph 382, " felts not woven." an indeiicndciit meaning separate from articles of wearing apparel with which that paragraph primarily deals. Piltsi)urgh I'late Cla.ss Co. v. F. S. (2 Ct. Cust. Appls., 389; T. D. 321G2). In view of which finding we hold that the expression, " felts not woven." includes other felts besides felt wearing apparel, and consequently it enumerates and covers a felt article of the kind here in question.— Ab. 3526G (T. D. 34321). Prayer Shawl.s held dutial)le as manufactures of wool under paragrapli 378. Ab. 27278 (T. D. 32073) followed.— Ab. 29107 (T. D. 32G81). Puddle Ducks. — Articles invoiced as " puddle ducks," classified as manufac- tures of wool under i)aragr!iph 378, were claimed dutiable as toys (par. 431). Protest overrfded.— Ab. 29793 (T. D. 32830). Raincoat Material in Part of Wool. — The merchandise here comes eo nomine under paragraph 378, wherein provision is made for a duty on " all manufactures of every description made wholly or in part of wool "; it is duii- able thereunder and not as a manufacture with india rubber as the component of chief value. Hartranft v. Meyers (135 U. S., 237) distinguished. — U. S. v. \andegrift & Co. (Ct. Cust. Appls.), T. D. 324.57; (G. A. Ab. 25910) T. D. 31708 reversed. Unfinished " Talles " and " Zidac." — The testimony is to the effect that in their completed condition the articles arc worn by Hebrews while attending religious services, and that they are never worn at any other time. We find from an examination of the record that the merchandise is not wearing apparel, but a manufacture of wool, and hold it dutiable as claimed. Note Arnold v. U. S. (147 U. S., 494) relative to the construct ioti placed upon the term "wearing apparel."— Ab. 27278 (T. D. 32078). Unwoven Felts of Cattle Hair. -That the article here contains no wool nnist bf assumed, but it appears certainly to be felt, and since its use is substantially the same with woolen felt, (hei'c being shown a similar though not identical use, it is dutiable under the similitude clause. U. S. v. Roessler (137 Fed. Rep., 770).— Pittsburgh Plate Glass Co. r. U. S. (Ct. Cust. Appls.), T. D. 32162; (G. A. 7157) T. I). 31253 afhrmed Waterproof Cloth in Part of Wool. — In paragraph 347 the words " water- liroof clotii composed of cotton or other ACgetable fiber, whether composed in part of iiMlia rubber or otherwise," nuist be taken to mean composed in part of india rubber or not. The goods here, a waterproof cloth composed in chief SCHEDULE K WOOL AND MANUFACTURES OF. 567 value of other material than cotton or vegetable fiber, do not fall within the provisions of that paragraph. Being made wholly or in part of wool, they were dutiable as such, not specially provided for under paragraph 378. Gart- ner, Sons & Co. V. U. S. (154 Fed., 957).— U. S. v. Vandegrift & Co. (Ct. Cust. Appls.), T. D. 33438; (G. A. Ab. 29721) T. D. 32823 reversed. DECISIONS UNDER THE ACT OF 1897. Camel-Hair Press Cloth. — Press cloth made from the hair of the camel is dutiable as manufactures of wool, " not specially provided for," under para- graph 366, and not as " hair-press cloth " under paragraph 431. — Oberle v. U. S. (C. C. A.), T. D. 29352; T. D. 28776 (C. C.) and (G. A. 6504) T. D. 27792 affirmed. Cattle-Hair Goods. — Cattle-hair goods are dutiable by similitude as manu- factures of wool under paragraph 366. Resemblance in " use " within the meaning of the similitude clause in sec- tion 7 exists between fabrics composed of calf hair and cotton and used in manufacturing cloaks and fabrics of similar composition, except that they contain a substantial percentage of wool or mohair noils which are also used in manufacturing cloaks. The circumstance that the latter faln-ics are of a better grade and command a higher price does not prevent the application of the similitude clause.— Rosenstern v. U. S. (C. C. A.), T. D. 29825; T. D. 29390 (C. C.) and (G. A. 6686) T. D. 28592 affirmed. Dusters. — Held that certain dusters, composed of a wooden handle to which are attached many strips of woolen cloth, commonly known as list, are not dutiable under the provision in paragraph 410 for " brushes, brooms, and feather dusters of all kinds," but as manufactures of wool under paragraph 366.— T. D. 24937 (G. A. 5551). Figured Felt for Street-Organ Covers. — Unwoven felt, printed with a fancy pattern or design and used for street-organ covers, is not felt carpeting, and is dutiable under paragraph 370 as " felts not woven and not specially provided for," at 44 cents per pound and 60 per cent ad valorem, and not as '•carpeting of wool" under paragraph 370.— T. D. 21402 (G. A. 4488). Horse Bandages. — So-called horse-leg bandages, composed of wool, which are used for bandaging the limbs of injured horses, are not " saddlery," and therefore not dutiable as such under paragraph 447, but are dutiable under paragraph 366 as manufactures of wool not specially provided for. Veil v. U. S. (suit 3036), affirniing In re Veil (G. A. 4584) followed.— T. D. 23619 (G. A. 5106). Interlining. — Merchandise invoiced as domette and classified as manufac- tures of wool under paragraph 366 was claimed to be dutiable under para- graph 368, which provides for " linings." The merchandise is composed of cotton in the warp and coarse wool in the weft, loosely woven and generally known in the trade as interlining. This interlining when \ised is placed between the regular lining and the outer fabric of coats and other garments to give them more body and warmth. These goods are not regarded as the coat lining and goods of similar description and character named in paragraph 368, as claimed by the protestants. — Ab. 17348 (T. D. 28563). Machine Belti-ng. — Woven belting for machinery, composed in part of wool, is not within the enumeration in paragraph 371 of " beltings, of which 568 DIGEST OF CUSTOMS DECISIONS. wool is a component inaterial," because not ejusdeni generis with tlie braids, laces, etc., mentioned in tlie same paragruph, but is dutiable under paragraph 366 as manufactures in part of wool.— T. D. 29172 (G. A. 6792). Wool Powder Puflfs. — Fhit pieces of wliitc woolen faliric, circular in shape, varying from 2 to 4 iiu-iies in diameter and from one-lialf to 1 inch in tlnck- ness, and used for applying powder to the face and neck, are dutiable as manu- factures of wool under paragraph 366, and not as brushes under paragraph 410.— T. D. 2S222 (G. A. 6611). So-called powder puffs, which consist of Hat circular jjieces of a woolen fabric having a fuzzy surface, and are used in applying toilet powder, and which theref<»re resemble brushes in u.se but not in construction. Held not to be dutiable as "brushes" under paragraph 410, but as manufactures of wool muler paragraph 366.— U. S. v. Borgleldt (C. C), T. D. 2S142 ; G. A. decision { unpubl ished ) reversed. Traveling Rolls in Part of Wool, Cotton or Flax Chief Value. — The pro- viso in paragraph .'{91. silk schedule, that " all manufactures, of which wool is u component inaterial, shall be classified and a.ssessed for duty as manufactures of wool," applies only to said paragraph, or at least to the schedule in which the paragraph is found. Accordingly, so-called traveling rolls composed in part of wool, cotton or tlax being the component material of chief value, are dutiable under paragraph 322 or 347 as nKUuifactures of cotton or flax, not specially provided for.— T. D. 23490 (G. A. 5071). Goods of Similar Description to Dress Goods. — Woolen goods not adapted for or used as dress goods, and not recognized or dealt in as such, are hot " of similar character and description " as dress goods, but are dutiable at the rate of 55 per cent ad valorem and a per pound rate according to value under the provisions of paragraph 366 as a manufacture in whole or part of wool. — T. D. 21650 (G. A. 4567). DECISIONS UNDER THE ACT OF 1894. Goods Made of W^ool, Paragraph 29 7.— This paragraph embraces all the various classes of goods in Schedule K, made wholly or in part of wool, those specially enumerated as well as those which are not. — Leslier, Whitman & Co. v. U. S. (CO, 94 Fed. Hep., 641. Woolen Hosiery and Underwear. — Knit woolen hosiery and underwear is dutiable as knit wearing apparel and not as articles of wearing apparel. — T. D. 16657 ((J. A. 3302). Manufactures of Wool, Under Paragrai>h 2f)7. — Construing paragraph 297 of the tariff act of August 28, 1894, directing (lint the reduction of rates therein provided for " manufactures of wool " should not take effect until .January 1, 1895, Held, that said provision had no application to manufactures of the hair of the goat, or of the alpaca, camel, or other animal than the sheep. Oppenheimer V. U. S. (90 Fed. Rep., 796), reversing board's decision In re Oppenheimer (G. A. 2834), followed.— T. D. 20849 (G. A. 4385). Men's Cashnwre Gloves, not knit in form but cut and fashioned from a knit fabric, valued at less than .$1.50 per pomid, are dutiable at .")0 per cent as knit wearing apparel and not as wool wearing apparel. — T. D. 16537 (G. A. 32.55). Mohair Braids and Paragraph 39 7. — Mohair braids made from the hair of the Angora goat were not within the terms of i)aragraph 297 iK>stponing until .Jaiuiary 1, 1895, the reduction of the duty on woolen goods. — Wolff f. U. S., 113 Fed. Rep., 1001. SCHEDULE K WOOL AND MANUFACTURES OF. 569 Tennis Balls, Rubber Chief Value. — Tennis balls composed of India rubber, covered witli light felt or wool, India rubber being component of chief value, dutiable at 25 per cent ad valorem under paragraph 352. — Dept. Order (T. D. 20822). Wool (Traveling) Rugs, Not for Floors. — Rosslyn rugs and Jedburgh rugs, composed of wool and connnercially known as traveling rugs, are dutiable as manufactures of wool and not as shawls nor as rugs for floors. — T. D. 17353 (G. A. 3573). Worsted Dress Goods, Paragraph 29 7. — Worsted dress goods are dutiable under paragraph 395, act of 1890 (wlien imported between Aug. 28, 1894, and Jan. 1, 1895). The words " manufactures of wool " had relation to the raw material out of which the articles were made, and as the material of worsted dress goods was wool such goods fell within the paragraph. — U. S. v. Klumi), 1G9 U. S., 209. DECISIONS UNDER THE ACT OF 1890. Carriage Aprons Made of Heavy Woolen Cloth coated on the back with india rubber and lined with woolen cloth of lighter weight are dutiable as woolen cloth and not as oilcloth.— T. D. 13754 (G. A. 1948). Cravenette Cloth. — So-called cravenette cloth of w^ool, which has been subjectetl to a process making it ])ractically waterproof, the predominant use of which is for outer garments to be worn in rainy weather, and which com- mercially is known as waterproof cloth, but not as dress goods, is dutiable under the provision in paragraph 369 for " waterproof cloth," and not as " dress goods composed wholly or in part of wool," under paragrapli 395, nor as " woolen or worsted cloths made wholly or in part of wool," under para- graph 392. The principle of e.1usdem generis does not operate to exclude waterproof woolen cloth from the provision for " waterproof cloth " in paragraph 369, which is a part of Schedule J, entitled " Flax, hemp, and jute, and manufac- tures of." The titles of the various schedules are not intended to be perfectly accurate, but furnish general information only of the articles enumerated therein.— U. S. v. Brown (C. C. A.), T. D. 26124; T. D. 25139 (C. C.) affirmed and G. A. decision (unpublished) reversed. Endless Felts or Machine Blankets. — Thick woven endless woolen belts or blankets for paper or printing machines are dutiable at 44 cents per pound and 50 per cent as a manufacture of wool and not as blankets. Sustaining T. D. 15705 (G. A. 2886).— Bredt v. U. S. (C. C), 65 Fed. Rep.. 496. Felt Mats of wool are dutiable as felts not woven and not as felt carpet- ing.— T. D. 17347 (G. a; 3567). Endless Felts and Jackets for Printing Machines. — Jackets, jacketing, cough-roll covers, and endless felts, woven fabrics of wool about one-fourth of an inch thick and of great density, held to be manufactures of wool. — T. D. 11381 (G. A. 664). Knitted W^oolen Underwear. — Completed articles of woolen underwear (stockings, socks, undershirts, and drawers) composed wholly or in part of wool or worsted, made upon knitting machines, are dutiable as wearing ap- parel and not as knit fabrics. Reversing T. D. 10736 (G. A. 289). If they are knit fabrics they are also wearing apparel and their use is determinative of the proper rate of duty, it being shown that there are other 570 DIGEST OF CUSTOMS DECISIONS. knit fabrics well linowii in trade and connnerco bou^dit and sold by the yard nnd in the piece and not made up into completed articles for wear. — In re Arnold (C. C), 147 U. S.. 494; 4(5 Fed. Kep.. mO. affirmed. Moquette or velvet, similar to mo(|n»>tte carjjctini; in material, texture, and ujipearance, but woven into a fabric of much lij^hier weiylit, is dutiable as a pile fabric— T. D. 11345 (G. A. 628). Cream Lambskins. — Woven taitrics composed of cotton back and woolen face, the face a raisetl pile hiopi'd and uncut, the surface in ditTerent i)ieces presenting divers patterns (wool chief v:due), is dutiable as a i)iie fabric. — T. D. 12970 (G. A. ir)21). Scapularies of Wool and (\)tton, the cotton having religious emblems printed thereon, are manufactures coniijosed in i)art of wool and not printed matter.— T. D. 11842 (G. A. 833). Wool Travelins,- Kus's. — Under the tariff act of 1890 wool traveling rugs were dutiable under the provision in ji.-iragraph 392 for "all manufactures of wool of every description, made wliolly or in part of wool," and not under the provision in paragraph 408 for "rugs and otiier portions of car[)ets or carpeting made wholly or in part of wool. In re Arnold, G. A. 20G9 (T. D. 13904) ; In re Hempstead, G. A. 5301 (T. D. 24.')01) ; and U. S. v. Haynes (124 Fed. Rep., 295) followed; Ingersoll r. Magone (53 id., 1008; 4 C. C. A., 150) distinguished; In re Kennatou, G. A. 2454 (T. D. 14732), overruled.— T. D, 24S19 (G. A. 5498). Waterproof Cloth, consisting of two thicknesses of cloth composed wholly or in part of wool, united with a mixture of India rubber or caoutchouc, or of V single thickness of cloth composed wholly or in part of wool, coated upon one surface with a mixture of India rubber or caoutchouc, is duitable as water- proof doth and not as a manufacture of wool or as a manufacture of India rubber.— T. D. 12718 (G. A. 1367) ; T. D. 12733 (G. A. 1382). DECISIONS UNDER THE ACT OF 1883. Cashmere Gloves and Hosiery. — Cashmere gloves and hose or half hose, made from wool knit goods upon frames or cut into shape and sewed together, are dutiable as knit goods and not as wearing apiiar(>l other than knit goods. — T. D. 10335 (G. A. 50). Hat Crowns of wool and silk are dutiable as manufactures of wool and not as wool trimmings nor as hats. — T. D. 10541 (G. A. 191). Manufactures of Wool. — The provision for "All manufactures of wool of every description made wholly or in part of wool " covers all manufactures of wool, whether they were made* from wool by one step or by two, and covers all articles manufactured of wo(»l which are not elsewhere provided for in the schedule. — Bernheimer v. Robertson (C. C), 39 Fed. Rep., 190. This paragraph is to be construed as standing with paragraph 383, so as tt» read, when taken altogether, "All manufactures of wool of every descri[)tion not specially enumerated or provided for in this act shall be subject to a luty of 35 per cent ; but if silk is the component material of chief value, they shall he subject to a duty of 50 per cent ad valorem." — Myer v. Hartranft, 28 Fed. Rep., 3.58. Manufactures of Worsted. — " Diagonals," composed of worsted and shoddy (worsted chief value), should be classified as manufactures of worsted and not as woolens. — Seeberger v. Cohn, 1,37 U. S., 95. SCHEDULE K — WOOL AND MANUFACTURES OF. 571 Woolen " Robes " or Dress Patterns, — Manufactures of wool commonly known as robes or dress patterns, being plain and fancy material put to^etber in sufficient quantity to make one dress, are dutiable as woolen clotlis, etc. — T. D. 10781 (G. A. 334). Tennis Balls of rubber covered witli woolen fabrics, being covered by tliis and paragraph 454 for manufactures of rubber, are dutiable under this para- grapli in conformity witii R. S. 2499.— T. D. 10511 (G. A. 161). Traveling Rugs are dutiable as rugs and not as manufactures of wool. 48 Fed. liep., 159, leversed. — Ingersoll r. Magone (C. C. A.), 53 Fed. Rep., 1008. See 124 Fed. Rep., 295. Worsted Cloths were l)y the terms of the act of May 9, 1890 (26 Stat, 105), and irrespective of any action by the Secretary, sul^ject to the duty placed on woolen cloths by the act of 1883.— U. S. v. Ballin, 144 U. S., 1. Worsted cloths or coatings, known in trade as "diagonals," " cork.screws," " fancy weaves," etc., manufactured entirely of yarn produced from wool of the sheep by carding, comI)iiig. and spinning, a process resulting in a product known as " worsted yarns," are dutiable as manufivctures of worsted and not as manufactures of wool. The statute recognizes the difference between woolen and worsted articles; and the words " woolen cloths," in paragraph 362, are to be taken as including only those woolen cloths which are not worsted, or composed of worsted, within the meaning of those terms as used in the act. See U. S. v. Ballin (144 U. S., 1) and U. S. v. Klump (169 U. S. 209).— Ballin v. Magone (C. C), 41 Fed. Rep., 921. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cattle Hair and Cotton. — In 1872 A imported certain goods manufactured of cattle hair and cotton, the latter not being the component part of chief value. Held, that they were dutiable as manufactures of cotton. — Arthur v. Herman, 96 U. S., 141. Hearth Rugs of Worsted. — If hearth rugs made entirely of worsted were known in commerce by the denomination of " worsted stuff goods " at the time of the passage of this act, they are free. But if they were not so known, they were liable to a duty of 15 per cent under the act of July 14, 1832, section 2, clause 25, as a nonenumerated article. — Riggs V. Frick (Taney, 100; 3 Haz. Reg. U. S., 8), 20 Fed. Cas., 781. Hosiery Composed of Wool and Cotton, imported in 1873. Duties assessed at 35 per cent and 50 cents a pound, less 10 per cent as manufactures made in part of wool. The importer claimed that the goods were dutiable under section 22, act of March 2, 1861 (12 Stat., 191), and section 13, act of July 14, 1862 (12 Stat., 5.56), as stockings made on frames, worn by men, women, and children, at 35 per cent, less 10 per cent. In a suit to recover, the court directed a verdict for the importer. Held, that this was error, because the hosiery was not otherwise provided for in the act of 1867 and was a manufacture made in part of wool.— Arthur v. Vietor, 127 U. S., 572. Stockings of Worsted or worsted and cotton made on frames and imported after June 22, 18"''4, are dutiable as knit goods and not as stockings. — Vietor v. Arthur, 104 U. S., 498. Velours. — Goorls called velours, composed of cow or calf hair, vegetable fiber, and cotton, an imitation of sealskin used for manufacturing hats and caps, are substantially like a manufacture of goat hair and cotton which is enu- merated, are put to the same uses, look the same, and frequently in commerce 572 DIGEST OF CUSTOMS DECISIONS. :iri' called by the same name. They are subject to the duty imposed on manu- factures of goat's hair and cotton. — Arthur v. Fox, 108, U. S., 125 1913 1909 289. lUankets and llanncls, composed wholly or in cluef value of wool, 2n per centum ad valorem ; tlannels comjiosed wholly or in chief value of wool, valued at above HO cents per pound, 'M jter centum ad valorem. 379. On blankets, and flannels for underwear composed wholly or in part of wool, valued at not more than 40 cents per pound, the duty per pound shall be the same as the duty im|)osed by this section on two pounds of unwashed wool of the lirst class, and in addition thereto ;{0 per centum ad valorem ; valued at more than 40 cents and not more than 50 cents per pound, the duty per pound shall be three times the duty impos(Ml by tliis section on one jiound of unwashed wool of the first class, and in addition thereto ;!."> i)er centum ad valorem. On blankets coniiutsed wholly or in |iart of wool, valued at more than 50 cents per pound, the duty per pound shall be three times the duty imposed by tliis section on one pound of unwashed wool of the lirst class, and in addition thereto 40 per centum ad valorem. Flannels com- posed wliolly or in part of wool, valued at above 50 cents jier pound, shall be classitieil and pay the same duty as women's and children's dress goods, coat liniufis, Italian cloths, and goods of similar character and description provided by this section: Provided, That on blankets over three yards in length the same duties shall be paid as on cloths. 3G7. On blankets, and flannels for underwear composed wholly or in part of wool, valued at not more than 40 cents per pound, the duty per pound shall be the same as the duty imposed by this Act on two pounds of unwashed wool of the tirst class, and in addition thereto 30 per centum ad valorem; valued at more than 40 cents and not more than 50 cents per pound, the duty i)er pound shall be three times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto .S5 per centum ad valorem. On 1897 blankets composed wholly or in i»art of wool, valued at more than 50 cents per pound, the duty i)er jiound shall be three times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem. Flannels com- posed wholly or in part of wool, valued at above 50 cents per pound, shall be classified and pay the same duty as women's and clnldren's dress goo lio continued to be assessed with duty as wool cloth or nianufiictums of w(.ol. Ah. n()!)13 (T. D. 34933) not acquiesced in.— Dei)t. Ordor (T. D. 3r)09r>). "We hold that a blanket is still a blanket when used to keep out the cold over the knees in a caiTia;:e or automobile, and does not cease to be a blanket be- cause not used on a hod or the back of a horse, or whether or not it is bound by a bonier.— Ab. 3(ini3 (T. D. 34933). Woolen line's or Auto Kufifs. — In the opinion of the department the pro- vision in paragraph 379 should be limited to blankets which are known and used as bed blankets and horse blankets. Woolen rugs or auto rugs properly dutiable as niaiuifactures of wool, under paragraph 37S.— Dept. Order (T. D. 32899). We hold that the merchandise in question is not automobile rugs. It would be suflicient to re.st our decision here, but in addition, following our finding in our recent decision upon protest 721319. we hold that a blanket does not cease to be a blanket if used in an automobile or carriage to keep the cold from the body, instead of upon a bed or upon the back of a horse. — Ab. 3689G (T. D. 34920). DECISIONS UNDER THE ACT OF 1897. Horse Blankets composed in part of wool are dutiable under the specific designation of blankets in paragraph 3G7, and not dutiable under the provisions of paragraph 447 for saddlery and parts thereof.- T. D. 24701 (G. A. 5431). Mexican Blankets — Zarapes. — Mexican woolen blankets known as zarapes are dutiable as blankets under paragraph 367. The fact that blankets are sometimes put to use as an article of wearing apparel during the day while used a.s blankets during the night does not change their classification and make them articles of wearing apparel. — T. D. 22377 (G. A. 4730). Persian Flannels composed of worsted, cotton, and silk (worsted chief value) and commercially known as women's and diildren's dress goods, valued at over 50 cents per pound, is dutiable at 50 per cent and not as a manufacture of cotton.— T. D. 17385 (G. A. 3576). DECISIONS UNDER THE ACT OF 1894. French Flannels. — Fancy French flannels composed of wool or worsted and valued at more than 50 cents per pound, not being tlannels for underwear, but for making ladies' sacks and dresses, are dutiable as women's and children's dress goods and not as flannels for underwear. — T. D. 17079 (G. A. 3460). Scotch Flannels, chiefly used in the manufacture of outing or tennis shirts, etc., are not known as flannels for underwear, are dutiable under paragraph 283 according to value and not as flannels for underwear. — T. D. 17971 (G. A. 3846). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Blankets. ^ — Under schedule E, act of 1846, blankets of all kinds were duti- able at 20 per cent. The act of 1857 reduced the duty on the articles men- tioned in this schedule, to 15 per cent. The articles imported were commercially known as blankets in 1857, but not so known in 1846. The commercial mean- ing in 1857 controls. Christ v. Baker (17 Leg. Int., 322; 5 Fed. Cas., 651) ; see Christ V. Schell (17 Leg. Int., 3.50).— 5 Fed. Cas., 653. 200. Women's and children's di-ess goods, coat linings, Italian cloths, -«._ bunting, and goods of similar description and character, composed wholly or in chief value of wool, and not specially provided for in this section, 35 per centum ad valorem. SCHEDULE K WOOL AND MANUFACTURES OF. 575 1909 1897 < 1894 1890 { 380. On women's and cliildrcn's dfoss ^'oods, cont linings, Itidian cloths, and goods of similar description and character of which the warp con- sists wholly of cotton or other vegetahle material with the i-emainder of the fahric composed wholly or in part of wool, valned at not exceeding 15 cents per square yard, the duty shall be 7 cents per square yard; valued at more than 15 cents per scjuare yard, the duty shall be 8 cents per square yard ; and in atldition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum ad valorem ; valued above 70 cents per pound, 55 per centum ad valorem : Provided, That on all the foregoing, weighing over four ounces per square yard, the rates of duty shall be 5 per centum less than those imposed by this schedule on cloths. 381. On women's and children's dress goods, coat linings, Italian cloths, bunting, and goods of similar description or character composed wholly or in part of wool, and not specially provided for in this section, the duty shall be 11 cents per square yard ; and in addition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum nd valorem; valued above 70 cents per pound, 55 per centum ad valorem: Provided, That on all the foregoing, weighing over four ounces per square yard, the duty shall be the same as imposed by this schedule on 1 cloths. 368. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar description and character of which the warp con- sists wholly of cotton or other vegetable material with the remainder of the fabric composed wholly or in part of wool, valued at not exceeding 15 cents per square yard, the duty .shall be 7 cents per square yard ; valued at more than 15 cents per square yard, the duty «;hall be 8 cents per square yard ; and in addition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum ad valorem ; valued above 70 cents per pound, 55 per centum ad valorem : Provided, That on all the foregoing, weighing over four ounces per square yard, the duty shall be the same as imposed by this schedule on cloths. 369. On women's and children's dress goods, coat linings, Italian cloths, bunting, and goods of similar description or character composed wholly or in part of wool, and not specially provided for in this Act, the duty shall be 11 cents per square yard ; and in addition thereto on all the fore- going valued at not above 70 cents per pound, 50 per centum ad valorem ; valued above 70 cents per pound, 55 per centum ad valorem : Provided, That on all the foregoing, weighing over four ounces per square yard, the duty shall be the same as imposed by this schedule on cloths. 283. On women's and children's dress goods, coat linings, Italian cloth, bunting, or goods of similar description or character, * * * com- posed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including such as have India rubber as a com- ponent material, and not specially provided for in this Act, valued at not over 50 cents per pound, 40 per centum ad valorem; valued at more than 50 cents per pound, 50 per centum ad valorem. 394. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar character or description of which the warp con- sists wholly of cotton or otiier vegetable material, with the remainder of the fabric composed wholly or in part of wool, woVsted, the hair of camel, goat, alpaca, or other animals, valued at not exceeding 15 cents per square yard, 7 cents per square yard, and in addition thereto 40 per centum ad valorem ; valued at above 15 cents per square yard, 8 cents per square yard, and in addition thereto 50 per centum ad valorem : Provided, That on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition there- to 50 per centum ad valorem. 395. On women's and children's dress goods, coat linings, Italian cloth, bunting, and goods of similar description or character composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, and not specially provided for in this Act, the duty shall be 12 cents per square yard, and in addition thereto 50 per centum ad valorem : Provided, That on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 50 per centum ad valorem. 1883 < 576 DIGEST OF CUSTOMS DECISIONS. 304. lUuiliiiir, 10 cents per square yard, and in addition thereto, 35 per centum ad valorem. 365. Women's and children's dress goods, coat linings, Italian cloths, and gdod.s of like description. composeesher, Whitman & Co. v. U. S., 94 Fed. Rep., 641. Italian Cloth Under Paragraph 29 7. — Italian cloths, made of cotton warp and worsted tilling, used for coat linings, imported after August 28, 1894, and prior to January 1, 1895, are dutiable under paragraph 394 of the tariff act of 1890, and not under paragraph 283 of the act of 1894, and are embraced in the terra "manufactures of wool " (par. 297, act of 1894). — U. S. v. Klumpp (18 Sup. Ct. Rep. 311) applied and followed.— T. D. 19252 (G. A. 4129). DECISIONS UNDER THE ACT OF 1890. Dress Goods of Pile Fabrics. — Women's and children's dress goods com- posed of cotton in the weft, and cotton and wool, and cotton, wool, and silk in the warp, commercially known as dress goods and also as pile fabrics, held to be more specifically provided for as pile fabrics than as dress goods. — T. D. 10468 (G. A. 2119). Gloria Cloth Having a Bordered Edge and composed of wool or worsted in the weft and cotton in the warp, used in the manufacture of umbrellas and in making women's and children's dresses, dutiable as dress goods. — T. D. 14138 (G. A. 2137). Robe Patterns. — W'omen's dress goods imported in patterns, each iiattern consisting of a plain woven fabric for the body of the dress and one or more shorter pieces embroidered, are dutiable, the plain portion under this paragraph and the embroidered portion under paragraph 398. — T. D. 11975 (G. A. 888) ; T. D. 14302 (G. A. 2231). Worsted Dress Goods. — Textile fabrics 32 inches in width, the warp com- posed of cotton and silk and the weft of worsted, valued at over 50 cents a pound and weighing less than 4 ounces to the square yard, held dutiable as M'orsted dress goods.— T. D. 11086 (G A. 529). DECISIONS UNDER THE ACT OF 1883. Dress Goods of Wool, in Part of Cotton. — Women's and children's dress goods composed of wool and cotton, valued at less than 20 cents per square yard and weighing less than 4 ounces to the .square yard, the cotton being carded in with the wool from which the yarn composing the warp was spun, there being 94 per cent of wool and 6 per cent of cotton, the cotton being put in to secure a lower classification of duty, and an ordinary examiner not being able to detect the cotton without a careful examination, and there being no threads or yarns made wholly of cotton or other material than wool, are dutiable at 5 cents per scjuare yard and 35 per cent and not at 9 cents per square yard and 40 per cent. — Seeberger v. Farwell, 139 U. S., 608. 60690"— 18— VOL 1 37 578 DIGEST OF CUSTOMS DECISIONS. The above case (Seeber^er r. Karwell, 1H9 U. S., 60S) afiiniiod and applied to goods in which the percentage of cotton varied from 1.99 to 4.47 per cent. — Magone v. Luckmeyer, 139 U. S., 612. Thibet Cloths or Coatings. — Articles known as thibet cloths or coatings, made of cotton warp and worsted filling, which are connnercially known as dress goods, or are of like description to dress goods as known in trade and commerce, are dutiable (when valued at less than 20 cents per square yard) at 5 cents per square yard and 35 per cent and not under parMgraph 363, act of 1883. The phrase "goods of like descriptions" is not restricted in its application to Italian cloths, but relates also to women's and children's dress goods. The words " all such goods " in the proviso to this paragraph refers only to goods composed wholly of wool and other animal products. — Ellison v. Hartranft, 24 Fed. Hep., 136; Sullivan v. Robertson, 37 Fed. Kep., 778. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Delaines — Goods of " Similar Description." — The words " of similar de- scription," if a commercial phrase, with a particular and specific trade mean- ing other and different from its meaning in ordinary sjieech, should, in its interpretation, receive that particular and .specific trade meaning; but, if not such commercial phrase, .should receive its meaning in ordinary speech. In determining whether goods are goods of similar description to delaines, cashmere delaines, muslin delaine-s, or berage delaines, composed wholly or in part of worsted, wool, mohair, or goafs hair, and on all gt)ods of similar description, three matters are to be considered: (a) The rule which is to be used in detern)ining whether the former goods are similar or dissimilar to the latter; (b) the standard of comparison, or, in other words, what are the differ- ent varieties of the latter goods with which the former are to be compared and found similar or dissimilar; and (c) what are the former goods which arc to be compared with that standard. While the words " of similar description " have been held (Greenleaf v. Goodrich, 101 U. S., 278) to mean " similarity in product, in uses, in adapta- tion to uses, and not in appearance or in process of manufacture," the word " product," however, imports an article which is made of something, and which, when made, has characteristics which are apparent to the .senses ; and in judging as to similarity of product the material of which a product is made and its appearance when made may be taken into consideration. By this phrase, "goods of similar description." is meant completed fabrics, com- po.sed wholly or in part of worsted, wool, mohair, or goat's hair, and used for dress goods, which also, as completed fabrics, possess qualities of general ap- pearance, character, and texture, like unto or generally resembling the qualities which distinguish delaines, cashmere, berage, or nuislin. — ^White v. Barney (C. C), 43 Fed. Rep.. 474. Dress Goods of Hair. — Women's and children's dress goods, manufactured of hair imported between April 30 and June 24, 1874, were dutiable under this paragraph as amended .Taiuiary 30, 1871, and not under the act of March 2, 1867, as women's and children's dress goods composed wholly or in part of wool, worsted, etc. Reversing the circuit court. — Falconer v. Miller, 93 Fed. Rop., 655. 291. Clothing, ready-made, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted 1913 ;irticles of every description made up or manufactured wholly or in part, and not specially provided for in this section, composed wholly or in chief value of wool, 35 per centum ad valorem. SCflEDULE K WOOL AND MANUFACTURES OF. 579 1909 1897 1894 1890 382. On clothing, roady-niiule, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted articles of very description made up or manufactured wholly or in part * * * and not specially provided for in this section, composed wholly or in part of wool, the duty per pound sh.all he four times the duty imposed hy this section on one pound of unwashed wool of the first class, and in addition thereto 60 per centum ad valorem. 370. On clothing, ready-made, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted articles of every description, made up or manufactured wholly or in part * 1= * composed wholly or in part of wool, the duty per pound shall be four times the duty imposed hy this Act on one pound of un- washed wool of the first class, and in addition thereto 60 per centum ad valorem. 251. * 1= * On shawls made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, valued at not exceed- ing 40 oencs per pound, 35 per centum ad valorem ; valued at more than 40 cents per pound, 40 per centum ad valorem. 252. On * * * ]iats of wool, * * * composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than 30 cents per pound, 25 per centum ad valorem ; valued at more than 30 and not more than 40 cents per pound, 30 per centum ad valorem ; valued at more than 40 cents per pound, 35 per centum ad valorem : Provided * * *. 284. On clothing, ready-made, and articles of wearing apparel of every description, made up or manufactured wholly or in part, not specially provided for in this Act, * * * an ^i^g foregoing composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including those having India rubber as a component material, valued at above .$1.50 per pound, 50 per centum ad valorem; valued at less than .$1.50 per pound, 45 per centum ad valorem. 285. On cloaks, dolmans, jackets, talmas, ulsters, or other outside gar- ments for ladies' and children's apparel, and goods of similar description or used for like purposes, and on knit wearing apparel, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, made up or manufactured wholly or in part, 50 per centum ad valorem. 392 * * * Qij shawls, made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, not specially pro- vided for in this Act, valued at not more than 30 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem; valued at more than 30 and not more than 40 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem; valued at above 40 cents per pound, the duty per pound shall be four times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 50 per centum ad valorem. 393. On hats of wool, * * * composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than 30 cents per pound, the duty per poiuid shall be the same as the duty imposed by this Act on one pound and one-half of unwashed wool of the first class, and in addition thereto 30 per centum ad valorem; valued at more than 30 and not more than 40 cents per pound, the duty per pound shall be twice the duty imposed by this Act on a pound of unwashed wool of the first class; valued at more than 40 cents and not more than 50 cents per pound, the duty per pound shall be three times the duty imposed by tliis Act on a pound of unwashed wool of the first class; and in addition thereto upon all the above-named articles 35 per centum ad valorem. On * * * hats of wool composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animal, valued at more than 50 cents per pound, the duty per pound shall be three and a half tiuies the duty imposed by this Act on a pound of un- 580 DIGEST OF CUSTOMS DECISIONS. 1890 1883 wiished wool of the first class, and in addition thereto 40 per centum ad valnn'in. ♦ * * 'A'M. On clothing, ready-niado, and articles of wearing apparel of every description, made up or manufactured wholly or in part, not specially provided for in this Act. * * * jiH ti,e forejroins, composed wholly or in part of wool, worsted, the hair of the camel, goat, aiiiaca or other animals, the duty per pound shall he four and one-half times the duty imposed hy this Act on a i)ound of unwashed wool of tlie lirst class, and in addition thereto G() per centum ad valorem. oDT. On cloaks, dolmans, jackets, talmas, ulsters, or other outside gar- ments for ladies' and children's apparel and gootls of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animal, made up or mamifac- tured wholly or in part, the duty per pound shall he four and one-half times the duty impos(>d hy this Act on a pound of unwashed wool of the tirst class, .md in addition tlu>reto GO per centmn ad valorem. 362. * * * woolen shawls, * * * made wholly or in part of wool, not specially enumerated or provided for in this Act, valued at not exceeding 8fi cents per pound, 35 cents per pound and 35 per centum ad valorem ; valued at ahove 80 cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. 3G3. * * * hats of wool, * * * nmiiuised wholly or in part of worsted, the hair of the alpaca, goat, or other animals (except such as are composed in part of wool), not specially enumerated or pnnided for in this Act, valued at not exceeding 30 cents per pound, 10 cents per pound ; valued at ahove 30 cents per pound, anil not exceeding 40 cents per pound, 12 cents per pound ; valued at ahove 40 cents per pound, and not exceeding GO cents i»er pound, 18 cents per pound; valued at ahove 60 cents per pound, and not exceeding SO cents per pound, 24 cents per pound; and in addition thereto, ui)on all the above named articles, 35 per centum ad valorem ; valued at ahove SO cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. 366. Clothing, ready-made, and wearing apparel of every description, not specially enumerated or i)rovided for in this Act, and balmoral skirts, and skirting, and goods of similar descrijttion, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the aliiaca, goat, or other animals, made up or manufactured wholly or in part hj the tailor, seamstress, or manufacturer, except knit goods, 40 ceiUs per pound, and in addition thereto 35 per centum ad valorem. 367. Cloaks, dolmans, jackets, talmas, ulsters, or other outside gar- ments for ladies' and children's apparel and goods of similar descrip- tion, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufactured wholly or in part hy the tailor, seamstress, or maiui- facturer (except knit goods), 45 cents per pound, and in addition thereto ,40 per centum ad valoreiu. DECISIONS UNDER THE ACT OF 1013. Knitted Wool Caps, Ornamented. — Children's knitted wool caps orna- mented with rosettes on each side composed of silk ribbon dutiable as wearing apparel at the rate of 35 per cent ad valorem under paragraph 291. — Dept. Order (T. D. 34985). Clothins in Part of Braid.— On the authority of G. A. 7597 (T. D. 34755) a dress suit and an extra pair of trousers composed of wool and ornamented with braid, classified as articles in part of braid under paragraph 358, were held dutiable as clothing, ready-made, in part of wool (par. 291). — Ab. 37356. Fringed Hoods. — The hoods in question are not embroidered or made in part of lace and the trinmiing does not cover the whole surface, but only the edge. On the authority of G. A. 7597 (T. D. 34755) and U. S. v. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 353SS), affirming SCHEDULE K — WOOL AND MANUFACTURES OF. 581 G. A. 7613 (T. D. 34823), the hoods were held properly dutiable as wool wear- ing apparel under parajiraph 291. — Ab. 3S922. Wool Wearing Apparel in Part of Braids or Ornaments. — Coats, vests, trousers, and other articles of wearing apparel in part of braid, classified under paragraph 35S. G. A. 7597 (T. D. 34755) followed, holding certain wearing apparel trimmed with braid dutiable as wool wearing apparel under paragraph 291. U. S. V. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 35388 noted.— Ab. 38912. The provision for wearing apparel in paragraph 291 was held more specific than that for articles in part of braid in paragraph 358.— Ab. 38718. On the authority of U. S. v. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 35388) the jackets iu question were held dutiable as wool wearing apparel under paragraph 291.— Ab. 38636. ■ Mohair AVearing Apparel. — Wearing apparel composed of plushes made from mohair \\as held dutiable at 45 per cent under paragraph 309, which paragraph was found to be more specific than paragraiih 358. Hartranft r. Meyer (135 U. S., 237) and G. A. 7613 (T. D. 34823), affirmed in U. S. v. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 35388), followed.— Ab. 38951. Wearing Apparel in Part of Trimmings. — Woolen costumes in part of braid, or silk and fur trimmings, classified as wool wearing apparel in part of trimmings under paragraph 358, were held dutiable as wool wearing ap- parel (par. 291) on the authority of G. A. 7597 (T. D. 34755).— Ab. 37223. DECISIONS UNDER THE ACT OF 1909. Cosmanos, consisting of small head shawls composed entirely of wool, were held more specifically provided for as shawls of wool under paragraph 382, rather than as manufactures of wool (par. 378). — Ab. 37618. Hair Rolls — " Rats." — Hair rolls, more commonly known as "rats," when composed in part of wool, are dutiable as wool wearing apparel under paragraph 370, tariff act of 1897, or paragrapli 382, act of 1909.— T. D. 31315 (G. A. 7173). Russian Tunics, composed of cotton and trimmed with wool, held propeiiy classified as wearing apparel in part of wool under paragraph 382. G. A. 7181 (T. D. 31350) followed.— Ab. 31178 (T. D. 33145). Silk Hats in Part of Wool. — Silk hats if composed in any part of wool are dutiable as wool wearing apparel at the rate of 44 cents per pound and 60 per cent nd valorem under paragraph 382.— Dept. Order (T. D. 33008). Wearing Apparel in Part of Wool. — This merchandise — boys' suits — con- sisting of a blouse, fiannel neckpiece, and trousers, was properly assessed under paragraph 382. We think that the history of the paragraphs under couaider- ation and the decisions of the courts make it apparent that Congress intended that wearing apparel composed wholly or in part of wool should be subjected to the operation of paragraph 382, and that there was no purpose on its part to limit that paragraph to woolen wearing apparel not otherwise provided for.— Hecht & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34444; (G. A. Ab. 33777) T. D. 33789 afliirmed. It is agreed by both sides that the amount of wool contained in the slippers does not exceed 2 per cent The wool in the slipper is in the form of a padding, and it is placed between the sole of the slipper and the sock lining. It is put there for a particular pur- 582 DIGEST OF CUSTOMS DECISIONS. liose — for the purpose of making the solo of the slipper more comfortable to tlie sole of the foot. It is our oi)inion that the article pioiniiy falls within paragraph 382, the pro- isioii for wearing ai)parel in part wool being more specific than that for wear- ing ajipan^l in cliief valne of cotton and not specially provided for. Note G. A. 7181 (T. D. 313r)0).— Ab. 3U702 (T. D. 33018). DECISIONS UNI>1:K the act of 1897. Glove Liniufis. — The articles in controversy consisted of silk and wool linings t"or gloves. The boai'd liehl liicni to have been jiroperly classified under para- graph 370 as articles of wearing api)arel jiartly manufactured and composed iu part of wool.— Ah. 9044 (T. D. 20800). *' Rats " — Hair Rolls. — " Wearing apparel of every description " includes hair rolls or " I'ats " composed of cotton, wool, and metal, metal being the coni- jtonent material of cliief value, and as such these were dutiable under para- graph 370.— Outliman r. U. S. (Ct. Cust. Appls.), T. D. 31214; Ab. 20821 (T. D. 29029) allirmed. DECISIONS I^NDEIl THE ACT OF 1894. "^ Baby-Carriase Robes, loose knit fabrics composed of wool, are dutiable as knit fabrics and not as knit wearing apparel. — T. D. 10850 (G. A. 3375). Knit Wool Caffs. — Caps made of wool, knitted, dutiable as " wool knit v/ear- ing apparel " under paragraph 285, and not under paragraph 284 because crocheted, there being no commercial distinction between goods knit and goods crocheted.— Dept. Order (T. D. 20020). Crocheted Goods. — Crocheting by hand or machinery being a s]>ecies of knit- ting, woolen caps conunonly known as " tam-o'-shanters," made by the crochet- ing process, were dutiable as " knit wearing appared " at 50 per cent ad valorem under paragraph 285, and not as " articles of wearing apparel of every description not .suecially provided for" at 45 per cent ad valorem under para- graph 284. Topliiz V. U. S. (Synopsis 20020), alllrming decision of the board In re Toplitz, T. D. 10954 (G. A. 3382), followed; compare In re Locke, T. D. 1G958 (G. A. 3380).- T. D. 20922 (G. A. 4395). Wool Fascinators are dutiable as knit wearing apparel and not as shawls. — T. D. 10840 (G. A. 3305). Fez Caps are dutiable as wool wearing apparel and not as wool hats nor as wool knit wearing apparel.— T. D. 16055 (G. A. 3300). Knit Wool Wearing Apparel. — All knit wearing apparel without regard to value, whether jutside garments or otherwise, is more specifically provided for in paragrai.h 285 tlian elsew luM-e.- T. D. 10321 (G. A. 31,50). DECISIONS UNDER THE ACT OF 1890. Wool Caps held dutiable as wearing apparel and not as hats of wool. — T. D. 12653 (G. A. 1302). Corsets made of wool are wearing apiiarel.- T. D. 13961 (G. A. 2066). Fez Caps compc^sed of a felted knit fabric, with a long silk tassel attached to the center of the crown, are wearing apparel and not hats. — T. D. 12025 (G. A. 938). Ice W'ool Squares made of Angora wool, on knitting machines are dutiable as shawls and not as wool wearing apparel. — T. D. 142.") I (G. A. 2215). SCHEDULE K WOOL AND MANUFACTURES OF. 583 Wool Knit Underwear. — Woolen and worsted knit goods, such as hosiery, undershirts, drawers, etc., held dutiable as articles of wearing apparel iinder paragraph 396 anci not as knit fabrics under paragraph 392. Note T. D. 10736 (G. A. 289) reversed in 46 Fed. Rep., 510 and 147 U. S., 494.— T. D. 13888 (G. A. 2041). Miners' Hats of Wool and Resin (wool chief value) are dutiable as hats of wool.— T. D. 13380 (G. A. 1760). Mufflers of Wool. — Woolen or worsted mufflers, about one yard square, with- out any fringe, are not shawls, but are dutiable as wearing apparel under paragraph 396.— T. D. 10864 (G. A. 359). Sailor Suits. — A blue wool blouse forming part of a sailor suit for a child, cut low in front, deep square collar, and gathered at the waist, the collar and front ornamented with four strands and the wrist with two strands of white cotton braid, held to be wearing apparel and not embroidered. — T. D. 12954 (G. A. 1505). DECISIONS UNDER THE ACT OF 1883. Felt Hats Varnished. — Felted wool hats varnished are dutiable as wool hats and not under paragraph 400 as hats.— T. D. 10565 (G. A. 215). Scotch Bonnets. — Articles used as coverings for men, invoiced as Scotch bonnets, and entered, some as worsted knit bonnets and others as worsted caps, and made of wool knitted on frames, were dutiable as knit goods made on knitting frames and not as bonnets, hats, hoods, etc. It was riglit on the evidence for the court to direct a verdict for the de- fendant, especially as the plaintiff refused to go to the jury on the question as to whether on March 3, 1883, the word " bonnet " had in this country a well- known technical commercial designation, such as would cover the goods in question.— Toplitz v. Redden, 146 U. S., 252. Waterproof Garments made of wool and india-rubber fabrics are dutiable as wearing apparel and not as manufactures of India rubber. — T. D. 10389 (G. A. 80). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Shawls and Scarfs in the Piece. — Shawls and scarfs, manufactured on looms and in strips or pieces containing several, the place of separation indi- cated by threads which form, when cut, the fringe, and the articles being actually separated before importation, and being, in the state in which they are imported, suitable and adapted to be worn by women and children as articles of dre.ss and at the time of importation usually so worn, and imported for that purpose, are dutiable as wearing apparel and not as manufactures of silk or of worsted. By the use of the words " wearing apparel " Congress intended to make the purpose, adaptation, and use of an article, and not its commercial designation, the test of its dutiable description. — Maillard v. Lawrence, 16 How., 251 ; 1 Blatch., 504 ; 12 Law Rep., 354 ; 16 Fed. Cas., 500, affirmed. Shawls of Wool Are Not Worsted Shawls. — Shawls, any part of which are woolen and not worsted, are dutiable at 50 per cent as merino shawls made of wool or of which wool is a component part, and are not free under the act of March 2, 1883, as worsted stuff goods, shawls, and other manufacturers of silk and worsted, unless they were known in the market antecedent to this act as worsted or worsted and silk goods. — Hughes v. Hoyt (Betts' Sor. Bk., 21), 12 Fed. Cas., 836. 1909 584 MO EST OF CUSTOMS DECISIONS. Worsted Shawls Not Manufactures of Wool. — Worsted being a distinct article well known in commerce under that name, worsted shawls with cotton borders and siisjiondors with cotton ends were held not to be manufactures ot wool.— lOlliotl V. Swartwout, 10 IVt., 137, 151, ].')2. Shirts, Drawers, etc., Wool and Cotton. — Shirts, drawers, and stockings, composed in part of wool and in part of cotton, and known commercially as merino floods, are dutiable at .'55 per cent, irrespective of the proi)<)rtions in which the wool and cotton are combined or the comparative value of the wool in the fabric— C.reenleaf v. Worthington, 26 Fed. Itep., 303. 292. Webbinj,'s, suspenders, braces, bandings, belts, beltings, bind- ings, cords, cords and tassels, and ribbons; any of the foregoing nmde 1913 of wool or of which wool or wool and India rubber are the component nui- terials of chief value, and not specially provided for in this section, 35 per centum ad valorem. 383. Webbings, gorings, suspenders, braces, bandings, beltings, bind- ings, * * *^ fringes, gimps, cords, cords and tassels, I'ihbons, * * *^ and manufactures of wool ornamented with beads or spangles of what- ever material composed, any of the foregoing made of wool or of which wool is a component material, whether containing India rubber or not, 50 cents per pound and 60 per centum ad valorem. 371. Webbings, gorings, suspenders, braces, bandings, beltings, bind- ings, * * *, fringes, gimps, cords, cords and tassels. * * *, and manufactures of wool ornamented with beads or spangles of whatever material composed, any of the foregoing made of wool or of which wool is a component material, whether composed in part of India rubber or otherwise, 50 cents per pound and 60 per centum ad valorem. 286. On webbings, gorings, suspenders, braces, beltings, bindings, * * *, fringes, gimps, cords, cords and tassels. * * * mjy ^J( jjig foregoing which are elastic or nonelastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of which wool, worsted, the hair of the camel, goat, alpaca, or other animals is a component ma- terial, .50 per centum ad valorem. 398. On webbings, gorings, suspenders, braces, beltings, bindings, * * *, fringes, gimps, cords, cords and tassels. * * *^ wrought by hand or braided by machinery any of the foregoing which are elastic or 1890 nonelastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of wluch wool, worsted, the hair of the camel, goat, alpaca, or other animals is a component material, the duty shall be 60 cents per pound, and in addition thereto 60 per centum ad valorem. 368. Webbings, gorings, suspenders, braces, beltings, bin:s (that is, woven in ont* piece) of tlie cliaracter or description specllied in pariif:r!ii)iis 293 to 297 dutial)le at tlie rate of 50 per cent ad valorem under parairrapli M(H).— Dept. Order (T. D. 350G2). Ilus-s Woven Wliole for Rooms. — Wilton ru^s classified as carpets woven whole for rooms under parajiraph 300 were claimed dutiahle as Wilton carpets (par. 294). Protest overruled. G. A. 7606 (T. D. 34810) citeil.— Ah. 37375. DECISIONS UNDER THE ACT OF 1897. Measurement of Kugs^Selvage Included. — In takins? the measurement of ru^'s with selva^'es provided for in itara^'raph 379 the selvajre of the- articles should he included in the dutiahle area. Fritz i\ U. S. and Sloano v. U. S. (T. D. 25878). aHirniiiii: In re Sloane. T. D. 25384 (G. A. 5711) and In re Vantine & Co., T. I). 23470 (G. A. 5062), followed.— T. D. 26187 (G. A. 5978). Selvage of Rugs — Measurement. — The duty of 10 cents per scpiare foot pro- vided on ru^s in paragraph 379 should he hastnl on the entire area of the rugs, including the selvage.— Fritz et al. v. U. S. (C. C), T. D. 25878; (G. A. 5711) T. D. 25384 affirmed. DECISIONS UNDER THE ACT OF 1894. Japanese Rugs made by hand with a cut pile, wool, single face, composed of jute, hemp, or ramie, and wool, are dutiahle as oriental rugs and not as carpets.— T. D. 17394 (G. A. 3585). Oriental Rugs of Silk. — Oriental rugs from Persia, wholly of silk, are dutiable as oriental rugs at 40 per cent under paragraph 287 and not as manu- facture of silk.— T. D. 18014 (G. A. 3858). DECISIONS UNDER THE ACT OF 1883. Carpets Woven Whole for Rooms. — A seamless carpet manufactured In France to fit a particular room and made in accordance with drawings and specifications is dutiable as a carpet woven whole for a room. — T. D. 10926 (G. A. 421). Daghestan Rugs dutiable at 40 per cent ad valorem under paragraph 378, following 157 U. S. Rep., 655.— Dept. Order (T. D. 18051). 1913 1909 1897 30 1. Druggets and bockings, printed, colored, or otherwise, 20 per centum ad valorem. 392. Druggets and bockings, printed, colored, or otherwise, 22 cents per square yard, and in addition thereto 40 per centum ad valorem. 380. Druggets and bockings, printed, colored, or otherwise. 22 cents per square yard, and in addition thereto 40 per centum ad valorem. 294. Druggets and bockings, printed, colored, or otherwise, * * ♦, figured or plain, 30 per centum ad valorem. 406. Druggets and bockings, printed, colored, or otherwise, 22 cents ^*^^ per .square yard, and in addition thereto 40 per cent ad valorem. * * * 376. Druggets and bockings, printed, colored, or otherwise, 15 cents ^®*^ per square yard, and in addition thereto 30 per centum ad valorem. 302. Carpets and carpeting of wool or cotton, or compo-^od in part 1913 of either of them, not specially provided for in this .section, and on mats, matting, and rugs of cotton, 20 per centum ad valorem. 1894 SCHEDULE K WOOL AND MANUFACTURES OF. 589 393. Carpets and carpeting of wool, * * * or cotton, or composed 1909 in part of any of tlieni, not specially provided for in this section, and mats, matting, and rugs of cotton, 50 per centum ad valorem. 381. Carpets and carpeting of wool. * * * or cotton, or composed 1897 in part of either, not specially provided for in this Act, 50 per centum ad valorem. 295. Carpets and carpeting of wool, * * * or cotton, composed in part of either, not specially provided for in this Act, 30 per centum ad valorem. 294. * * * felt carpeting, figured or plain, 30 per centum ad valorem. 407. Carpets and carpeting of wool, * * * or cotton, or composed 1890 in part of either, not specially provided for in this Act, 50 per centum ad valorem. 40(5. * * * fpn carpeting, figured or plain, 11 cents per square yard, and in addition thereto 40 per centum ad valorem. 378. Carpets and carpetings of wool or cotton, or parts of either or 1883 other material, not otherwise herein specified, 40 per centum ad va- lorem ; * * *. DECISIONS UNDER THE ACT OF 1913. Cotton Bath Mats. — Merchandise invoiced as " washable cotton bath mats " an0. All ♦ * * hair of the * * * goat, alpaca, and other like animals shall be divided, for the purpose of tixing the duties to be charged tluM'eon, intii (lie three following classes: ."'.r.L'. Class two, that is to say, * * * i^.^j,. (,f jjie * * * Angora goat, alpac.i, and other like animals. ot)8. The duty upon * * * hair of the * * * Angora goat, alpaca, and other like animals, of * * * class two. which shall be imported in any other than ordinary condition, or which has been sorted or increascil in value by the rejection of any part of the original lleece, shall be twice the duty to which it would be otherwise subject: * * * The duty ui)on * * * imji- of the * * * Angora goat, alpaca, and other like animals of any class which shall be changed in its char- acter or condition for the purpose of evading the duty, or which shall be reduced in value by the adnnxture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. When the duty assessed ui)on any wool (Mjuals three times or more that which would be assessed if said wool was imjiorted unwashed, the duty shall not be doubled on account of the wool being sorted. If any bale or package of wool or hair specified in this Act invoiced or entered as of any siiecified class, or claimed by the imi)orter to be dutiable iis of any specifieil class, shall contain any wool or hair subject to a higher rate of duty than the class so specitied, the whole bale or package shall be subject to the highest rate of duty chargeable on wool of the class subject to such higher rate of duty, and if any bale or package be claimed by the importer to be shoddy, mungo, flocks, wool, hair, or other material of any class specitied in this Act, and such bale contain any admixture of any one or more of said m.aterials, or of any other material, the whole bale or package shall be subject to duty at the highest rate imposed upon any article in said bale or pa-ckage. 369. The duty upon all wools and hair of the first class shall be 11 cents per pound, and upon all wools or hair of the second class 12 cents per pound. / 348. All * * * hair of the * * * goat, nlpaca, and other like jinimals, shall be divided, for the jmrpose of fixing the duties to be charged thereon, into the three following classes : 350. Class two, that is to say, * * * j^jiji. ^f ^^1,^ Angora goat, alpaca, and other like animals. R.'jG. The duty upon * * * i^jjji. ^f ^l^Q » * * Angora goat, alpaca, and other like animals, of * * * class two, which shall be imported m any other (ban ordinary condition, or which has been sorted or incri'a.se;! in value by the rejection of any part of the original fleece, shall be twice the duty to which it would be otherwise subject: * * * The duty upon * * * hair of the * * * Angora goat, alpaca, and other liU-e ;;nimals of an\ class, which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. When the duty as.sessed upon any wool equals three times or more that which would be assessed if said wool was imjiorted unwashe shall be sub- ject to the highest rat(> of duty ch.argeable on wool of the class subject to such higher rate of duty, and if any bale or i)ackage be claimed by the importer to be shoddy, mungo, flocks, wool, hair, or other material of any class specified in (his Act, and such bale contain any admixture of any one or more of said materials, or of any other material, the whole bale or package shall l^e subject to duty at the highest rate imposed upon any article in said bale or package. ,357. The duty upon all wools and hair of the first class shall be 11 cents per pound, and upon all wools or hair of the second class 12 cents , per pound. 1894 1890 1883 <^ SCHEDULE K WOOL AND MANUFACTURES 0¥. 593 G,S5. All * * * liair of the * * * .tiont, alpaca, and other like animals, and all * * * jj^j^. j„, ^^\^^, skin. (Free.) 375. All * * * jiair of the * * * goat, alpaca, and other like animals shall be divided, for the purpose of tixin^ the duties to be charged thereon, into the three following classes : 377. Class two, that is to say, * * * hair of the * * * goat, alpaca, and other like animals. oSl. The duty on wools * * * of the second class which shall be imiiorted scoured shall be three times the duty to which they would be sul)jected if imported unwashed. 883. The duty upon * * *■ hair of the * * * goat, alpaca, and other like animals which shall be imi)orted in any other tlian oi'dinary condition, or which shall be changed in its character or condition for tlio purpose of evading the duty, or which shall be reduced in value by tlie admixture of dirt or any other foreign substance, or wliich lias been sort or increased in value by tlie rejection of any part of tlie origiii^il lleoce, shall be twice the duty to which it would be otlierwiso sub- ject. * * * 3S4. The duty upon all * * * iiair of tlie second class, 12 cents per pound. 352. All * * * hair of the alpaca, goat, and other like animals shall be divided, for the purpose of tixing the duties to be charged thereon, into tlie tliree following classes : 354. Class two, combing wools. — That is to say, * * * imji- of the alpaca, goat, and other like animals. 356. * * * The duty upon * * * \y^[j. ^yf ^he alpaca, goat, and other like animals, which shall be imported in any other than ordinary condition, as now and lieretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. 358. * * * hair of the alpaca, goat, and other like animals, the value whereof, at tlie last port or place wlience exported to the United States, excluding charges in such port, shall be 30 cents or less per pound, 10 cents per pound ; wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding , charges in such port, shall exceed 30 cents per pound, 12 cents per pound. DECISIONS UNDER THE ACT OF 1913. Cashmere Goat Hair and Noils. — The fleece of the cashmere goat dutiable at the rate of 15 per cent ad valorem under paragraph 305, and so-called cash- mere noils not being a waste product are also dutiable at the rate of 15 per cent ad valorem under the said paragraph. — Dept. Order (T. D. 34410). DECISIONS UNDER THE ACT OF 1897. Cape Angora Goatskins. — Under tlie tariff act of 1897 raw goatskins with the liair on are free of duty. Angora goatskins of superior quality suitable for use as fur being provided for in paragraph 562 as " fur skins not dressed in any manner and not specially provided for," and those of an inferior or bastard breed not suitable for sucli use being provided for in paragraph 664 as raw sliins. U. S. V. Bennet (66 Fed. Rep., 299; 13 C. C. A., 446) and Keen-Sutterle Co. (Ltd.) V. U. S. (suit 2163) followed. Compare In re Kirby (G. A. 4381).— T. D. 22831 (G. A. 4872). Wool of the Cashmere Goat. — Wool or hair of the Cashmere goat, some- times called china brown cashmere wool, is dutiable as wool of the second class, at 12 cents per pound, under the provisions of paragraphs 350 and 357. — T. D. 23179 (G. A. 4965). 60690°— 18— VOL 1 38 594 DIGEST OF CUSTOMS DECISIONS. Turkish .\iij;<>i'i> CJoatskins, of the kind descrihoil in U. S. V. Rennet (0<) l'\'il. Kep.. Uli'.M, are Ireo i»r duty as "fur skins not dressfd in any manner," under paragraph 502, and are not dutiable as wool or hair on the skins under paragraphs 357 and 358. It seems that, as to certain Angora goatskins com- ing from an inferior breed of goats, and not used as fur skins, a different rule miglit ai>ply.— T. D. i!US45 (G. A. 43S1). DECISIONS UNDER THE ACT OF 1890. Haw .Angora Goatskins with tlic hair on. licing for all coniiiiercial purposes unilres.sed fur skins, it being uniwotilable to separate the hair from the skin nnd to use the liair as wool, are free and are not dutiable as wool on the skin. raragrai)h GU5, which provides for the free entry of the skins without the wool, does not imiily that with the wool on they are dutiable. — U. S. v. Bennett (C. C. A.). GO Fed. Kep., li'JU. Goat IJeards. — Selected goat hair, being hair from the be;ird of the goat, scoin-ed. bleached, tieil in bunches, and specially prepared for use as material for brushes, held dutiable at 36 cents per pound under paragraphs 377, 381, i-nd 384.— T. D. 13948 (G. A. 2053). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Angora Goatskins. — Twenty bales of skins imi)orted containing 150 skins to the bale, each bale containing 4 or 5 Angora goatskins, 15 or 20 second-class skins, which are free, and the remaining common Cape goatskins, which are al.so free. The collector directed to assess duty on Angora skins under the provisions for wools of the second class, for the hair or wool, and 30 per cent for the skins alone, admitting the conmion goatskins free. — Dept. Order (T. D. 3112). 1913 1909 ^OO. Tops made from the hair of the Angora goat, alpaca, and other like animals, 20 per centum ad v:iloreni. 375. On * * * tops, made wholly or in ymrt of wool * * *^ valued at not inore than 20 cents per pound, the duty per pound shall be two and one-fourth times the duty imposed by this schedule on one pound of unwashed wool of the first class; valued at more than 20 cents per pound, the duty per pound shall be three and one-third times the duty imposed by this schedule on one pound of unwashed wool of the lirst class; and in addition thereto, ui)on all the foregoing, 30 per centum ad valorem. 1897 (Not enumerated.) 279. * * * and on hair of the * * * goat, alpaca, or other like animals, in the form of * * * tops, 20 per centum ad valorem. 390. * * * iiair of (he * * * goat, alpaca, or other like animals, in the form of * * * tops, * * * shall be subject to the same duties as are impo.sed upon manufactures of wool not specially provided for in this Act. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1894. Goat-Hair Tops. — Swatches of scoured, combed, and dyed Angora goat hair, adapted for use in making wigs for dolls, is dutiable as goat-hair tops, and not as manufactures of goat hair, nor as hair. — T. D. 17437 (G. A. 3G11). iqiq 30 7. Yarns made of the hair of the Angora goat, alpaca, and other like animals, 25 per centum ad valorem. 1894 1890 SCHEDULE K WOOL AND MANUFACTURES OF. 595 377. On yarns made wholly or in part of wool, valued at not more than 30 cents per pound, the duty per pound shall be two and one-half times the duty imposed by this section on one pound of unwashed wool of the 1909 first class, and in addition tlvereto 35 per centum ad valorem ; valued at more than 30 cents per pound, the duty per pound shall be three and one- half times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem. 365. On yarns made wholly or in part of wool, valued at not more than 30 cents per pound, the duty per pound shall be two and one-half times the duty imposed by this Act on one pound of unwashed wool of the first 1897 class ; valued at more than 30 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, 40 per centum ad valorem. 1894 1890 280. On woolen and worsted yarns made wholly or in part of * * * the hair of the * * * goat, alpaca, or other animals, valued at not more than 40 cents per pound, 30 per centum ad valorem ; valued at more than 40 cents per pound, 40 per centum ad valorem. 391. On woolen and worsted yarns made wholly or in part of * * * the hair of the * * * goat, alpaca, or other animals, valued at not more than 30 cents per pound, the duty per pound shall be t\vo and one- half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem; valued at more than 30 cents and not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem ; valued at more than 40 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem. 363. * * * woolen and worsted yarns, * * * composed wholly or in part of * * * the hair of the alpaca, goat, or other animals, * * * not specially enumerated or provided for in this Act, valued at not exceeding 30 cents per pound, 10 cents per pound ; valued at above 30 cents per pound and not exceeding 40 cents per pound, 12 cents per 1883 pound ; valued at above 40 cents per pound and not exceeding 60 cents per pound, 18 cents per pound ; valued at above 60 cents per pound and not exceeding 80 cents per pound, 24 cents per pound ; and in addition thereto, upon all the above-named articles, 35 per centum ad valorem ; valued at above SO cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Angora Yarn. Hair which is so short Jhat it is commercially unfit to be spun into yarn or for the making of textiles, and is chiefly employed in the making of furs or fur jrarments, or for other fur uses, is that kind of hair which is known as fur, though it be taken from the back of a sheep. Hair which possesses all flie characteristics of fur, but is so long and of such quality that it can be spun into yarn and converted into cloth and is chiefly used for that purpose, should be classified as a wool or as hair other than fur. " Other Like Animals," used in paragraphs 304 and 307 with reference to v.-ool and hair regards similarity in the hair, and not in the animals them- selves.— Crimmins V. U. S. (6 Ct. Cust. Appls., 137; T. D. 35392) cited. Angora Rabbit Hair resembles that of the Angora goat or alpaca more nearly than it does that of the sheep or camel. Yarn. — The making of yarns is not, properly speaking, a fur use ; and a yarn made of hair can not be a manufacture of fur. 596 DIGEST OF CUSTOMS DECISIONS. Angora Rabbit Hair Yarn, coinruereially known as Angora wool yarn, is not dutiable as a manufacture of fur (par. 3-48). It is more specifically described by i)ara.t:rapli 307 ("yarns made of tlic hair of (be An.i^nra ffont, alpaca, and other like animals ") than by the delinitinn of " wool " in paragraph 304 (" wool 01 hair of the slieep, camel, or other like animal ") and is dutiable accordingly. — Blooraingdale Bros. v. U. S. (Ct. Cust. Appls.), T. D. 37221; (G. A. 7964) T. D. 30G9S reversed. 1913 308. Clofb iind all maiiiifiicturos of every description made by any Itrocess, wliolly or in chief value of the hair of tiie Angora goat, ali)aca, and other like animals, not specially provided for in this section, 40 per centum ad valorem. 378. On cloths, * * *, iuul all manufactures of every description made wholly or in part of wool, not specially provided for in this section, valued at not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this section on a pound of unwashed wool of tlie first class; valueil at above 40 cents per pound and not above 1909 70 cents per pound, the duty per pound shall be four times the duty imposed by this .section on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, .50 per centum ad valorem ; valued at over 70 cents per pound, the duty per pound shall be four times (he duty imposed by this section on one pound of unwashed wool of the first class and 5.5 per centum ad valorem. 366. On cloths, * * *, and all manufactures of every description made wholly or in part of wool, not specially provided for in this Act, valued at not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwasheer pound; valued at above 30 cents per pound, and not exceed- 1883 ing 40 cents per pound, 12 cents per pound ; valued at above 40 cents per pound, and not exceeding (SO cents per pound, 18 cents per pound; valued at above GO cents per pound, and not exceeding 80 cents per pound, 24 cents per pound ; and in addition thereto, upon all of the above-name, 1874. are duliiii)lo under this para- grapii as amended by the joint resolution of January 30, 1871, and not under file act of March 2, 1SG7, for webhint;, beltinj;, bindlni,'. etc. Reversing the circuit court.— Dieckerhoff v. Miller (C. C. A.), 93 Fed. Kep., G51. 309. Plushes, velvets, and all other pile fabrics, cut or uncut, woven or knit, wliellicr or n«)t the jule covers the iMitire surface, made wholly 1913 or juirtly of the hair of the Angora f^oat, alpaca, or other like animals, and articles made wholly or in. chief value of such plushes, velvets, or pile fabrics, 45 per centum ad valorem. 443. Plushes and woven fabrics (except crinoline cloth and hair seat- 1909 '"»)' ^^'^ manufactures thereof, composed of the hair of the * * ♦ j,'oat, alpaca, or any animal, combined with wool, vej^etable fiber, or silk, shall be classilied and dutiable as manufactures of wool. 1897 (Not enumerated.) 1894 (Not enumerated.) 30(1. * * * plushes and other pile fabrics, all the foregoinp:, composed wholly or in part of * * * the hair of the * * * ciMits per ponnd; if valued at ex feed in j; $1 jior pound, in tlic jrray, in skeins, warps, or cops, if in sin;,de.s or nut advanced beyond the condition of singles by grouping or twisting two or more yarns together, on all numbers up to and includ- ing number two hundred and five, 4.") cents per pound, and in achlition thereto ten one-hundredllis of 1 cent per number per pound; exceeding number two hundred and live. 45 cents iier pound, and in addition tiiereto lifteen one-hundredths of 1 cent per number per pound; if advanced be- yond the condition of singles by grouping or twisting two or more yarns together, on all numbei-s up to and including number two hundred and five, 50 cents per pound, and in addition thereto ten onediundi-edths of 1 cent per number jier ixuind ; exceeding niiniher two hundred and five, 50 cents per pound, and in addition thereto fifteen one-hundredths of 1 cent per numbi>r per pound ; if valued at exceeding $1 per pound, in the gray, on bobbins, sjiools, or beams, if in singles or not advanced beyond the condilion of singles by grouping or twisting two or more yarns to- gether, on all numbers up to and including inimber two Imndred and live, 55 cents per pound, and in addition thereto ten one-hundi-edths of 1 cent per number per iiound ; exceeding number two hundred and five. 55 cents per pound, and in addition thereto fifteen one-hundredths of 1 cent per luimber per pound ; if advanced beyond the condition of singles by grouping or twisting two or more yarns together, on all numbei-s u]) to and includ- ing number two hundred and fi\x», (JO cents per itound, and in ;iddi(ion thereto ten one-hundredths of 1 cent per number per pound; exceeding number two hundnMl and five, 00 cents per pound, and in addition thereto fifteen one-hundredths of 1 cejit per mnnbcM- ju-r pound; if valued at ex- ceecling .$1 per pountl. colored, bleached, or dyed, in skeins or warps, if in singles or not advanced beyond the condition of singles by grouping or twisting two or more yarns together, on all numbers up to and including number two hundred and five, 55 cents per pound, and in addition tluM-eto ten one-hundredths of 1 cent per number per pound; exceeding number 1909/ two hundred anil five, 55 cents per pound, and in addition thereto lifteen oue-hundri'dths of 1 cent per number per pound; if advanced beyond the condition of singles by grouiung or twisting two or more yarns together, on all numb(M-s up to and including number two hundred and five, GO cents per i)oun(l, and in addition thereto ten on(>-hundi-e(Iths of 1 cent per numiier per jiound ; exceeding innnber two hun;lred and five, 00 cents per pound, and in addition thereto fifteen one-hundredths of 1 cent per number per pound ; if valued at exceeding .$1 per pound, colored, bleached, or dyed, on bobbins, cops, spools, or beams, if in singles or not advanced beyond the c(.ndition of singles by grotiping or twisting two or more yarns together, on all mimbors u]) to and including innnber two hundred and five. 05 cents per pound, and in addition tlieri'to ten one-hundredths of 1 cent per nunil)er per pound; exceeding number two hundred and five, 05 cents per pound, and in addition thereto fifteen one-hundredths of 1 cent per innnber jier pound; if advanced beyond the condition of singles by grouping or twisting two or moi-(> yarns together, on all numbers up to and inchuling number two hundred and five, 70 cents per pound, and in addition thereto ten one-hundredths of 1 cent per number per potnid ; on all numbers exceeding number two hundred and five, 70 cents per pound, and in addition tiiereto fifteen one-hundredths of 1 cent per num- ber per pound. In ass(>ssing duty on all spun silk or schapiie silk yarn, the number indicating the si/.e of the yarn shall be taken according to the metric or French system, and shall, in all cases, refer to the size of the singles: Prondrd, That in no case shall the duty be assessed on a less nunib(M- of yards than is marked on the skeins, bobbins, cops, spools, or beams. lUit in no case shall any of the goods enumerated in this para- graph jiay less i-ate of duty than 35 per centum ad valorem. 404. In ascertaining the weight of silk under the provisions of this sch(>dule, either in the threads, yarns, or fabrics, the weight shall be taken in tlie condition in which found in the goods, without deduction.s therefrom for any dye, coloring mattiM-, or other foreign substance or material. The number of single threads to the inch in the warp provided for in this schedule shall be determined by the number of spun or reeled V singles of which such single or two or more ply threads are composed. 1897 1894 SCHEDULE L SILKS AND SILK GOODS. 603 (■ 3S5. * * * spun silk in skeins, cops, warps, or on beams, valued at not exceed! n.u- $1 jiei- pound, 20 cents per pound and 15 per centum ad valorem ; valued at over $1 per pound and not exceeding $1.50 per pound, 30 cents per pound and 15 per centum ad valorem ; valued at over .$1.50 per pound and not exceeding $2 per poiuid, 40 cents per pound and 15 per centum ad valorem ; valued at over $2 per pound and not exceeding $2.50 per pound. 50 cents per poinid and 15 per centum ad valorem ; valued at over $2.50 per pound, GO cents per pound and 15 per centum ad valorem ; but in no case shall the foregoing articles pay a less r;ite of duty than 35 per centum ad valorem. 392. In ascertaining the weight of silk under the provisions of this schedule, the weight shall be taken in the, condition in which found in the goods, witlumt deduction therefrom for any dye, coloring matter, or other foreign substance or material. 208. * * * spun silk in skeins, cops, warps, or on beams, 30 per centum ad valorem. loon "ilf*- * * * spun silk in skeins or cops or on beams, 85 per centum ad valorem. IRS*? ^^^- * * * spun silk * * * of every description, purified or dyed, 30 per ceiitum ad valorem. DECISIONS UNDER THE ACT OF 1913. Spun Silk Yarn on Spools. — The silk is wound on small .spools, each spool containing 4 yards. The .spools are packed in boxes containing 1 dozen .spooks each of various colors of silk. The merchandise has always been bought and sold in the general whole.sale trade and commerce of this country as "spun silk" or " .schappe silk," and prior to October 3, 1913, it was not included in the class of articles known in the wholesale trade as " sewing silk." — Ab. 38272. DECISIONS UNDER THE ACT OF 1909. Schappe Silk Yams — Nunibei". — Schappe silk yarns, dyed and finished, are dutiable under paragraph 397 according to tlie number of the yarns in their dyed condition as found by the metric or French system. G. A. 7045 (T. D. 30723) modified.— T. D. 32002 (G. A. 7295). Schappe silk yarns, dyed and finished, are dutiable under paragraph 397 according to the nmnber of the yarns in the gray. The word " number " as used in said paragraph 397 means the number of the yarns in the gray or original condition before being dyed. — T. D. 30723 (G. A, 7045) ; modified by T. D. 32002 (G. A. 7295), .supra. Schappe Silk Yarns, Conditioned. — The testimony shows such a general trade adoption of and acquiescence in the conditioning rule for finding the number to be assigned schappe silk yarns according to the metric system, that the reference to this system in paragraph 397 may be fairly lield to indicate this conditioning rule as a proper guide. This conditioning rule having been complied with in the case here, there is no error in the appraisement. — U. S. V. Bouch-sein (Ct. Cust. AppLs.), T. D. 319.54; (G. A. 7147) T. D. 31181 affirmed. Schappe silk yarns are dutiable under paragraph 397 according to " number," to be ascertained by metric or French system. In determining the size or " number " of the yarn according to the metric or French system, the absolutely di-y weight of the yarn should be ascertained, to which 11 per cent must be added for moisture, and the weight thus obtained is the basis for calculating the number of the yarn. In buying or selling schappe silk yarn a variation of 2* per cent in the num- ber of the yarn, either above or below a recognized commercial number, is 604 DIGEST OF CUSTOMS DECISIONS. disregarded by the trade. Held, that in ascertaining the number of the yarn for (hitialtle itiirposes tliis trade usage shouhl be followed. Paragraph 104 provides tiiat in aseertainiiig the weiglit of silk no deduotiona shall be made for " any dye, coloring matter or other foreign substance or mate- material." livid, that tlds provision does not apply to the ascertainment of the weight of the yarn for the sole purpose of determining the " number " accord- hig to the metric or French system.— T. D. 311S1 (G. A. 7147) ; athrmed by T. D. 31954 (Ct. Oust. Appls.), supra. Schappe silk yarns are dutiable inider paragraph 397 according to " number " ot be ascertained by metric or French .system. In determining the size or "number" of the yarn according to the metric or French system, the absolute dry weight of the yarn should be ascertained, to which 11 per cent must be added for moisture, and the weight thus obtained is the basis for calculating the number of the yarn. In buying or selling schappe silk yarn a variation of 2* per cent in the number of the yarn, either above or below a recognized commercial number, is disre- garded by the trade. Held, that in ascertaining the number of the yarn for dutiable purposes this trade usage should be followed. raragrajth 404 provides that in ascertaining the weight of silk no deductions .shall be made for " any dye, coloring matter, or other foreign substance or material." Held that this provision does not apply ot the ascertainment of the weight of the yarn for the sole purpose of determining the " number " according to the metric or French system.— T. D. 30724 (G. A. 704G). Spun-Silk Yarn — Number. — The duty was erroneously computed, the col- lector applying a size number to the yaru greater than was warranted by the fact, the error proceeding from using the gray instead of the dyed condition of the article as a basis. The yarns, however, were dutiable according to their size number in p dyed condition and the protest as a whole shows that the importers had the correct provision of law in mind and by this the collector's attention was directed to it. Carter v. U. S. (1 Ct. Cust. Appls.. 64; T. D. 31033). Lichtenstein v. U. S. (ib., 79; T. D. 3110.')) ; Oelrichs v. U. S. (3 ib.. 232; T. D. 32541). Bowling Green Storage Co. v. U. S. (3 ib., 309; T. D. 325S8) distinguished.— U. S. v. Stirn (Ct. Cust. Appls.), T. D. 34191; (G. A. Ab. 32977) T. D. 33594 affirmed. Spun-Silk Yarn on Tubes. — Spun-silk yarn in the gray, wound upon cylin- drical paper tubes measuring about 4| inches in length and having a uniform diameter of about one-half of an inch, which tubes are recognized in trade under the general term " bobbins," is dutiable as spun-silk yarn " on bobbins " rather than as spun-silk yarn in " skeins, warps, or cops," according to its value per pound, condition, and number, under the provisions of paragraph 397. — T. D. 32123 (G. A. 7312). DECISIONS UNDER THE ACT OF 1897. Schappe Silk, which is produced from macerated waste silk, is provided for under paragraph 385 as " spun silk " rather than as " silk threads or yarns of every description, except spun silk." G. A. 5880 (T. D. 25893) followed.— T. D. 28535 (G. A. 6GS1). Spun Silk on Cops is properly dutiable according to value and weight under the provisions of paragraph 385. In determining the value per pound of such merchandise the value of the par- ticidar cop of silk, embracing the value of the silk plus that of the cop, .should be divided by the weight of the silk alone, excluding the weight of the cop. G. A. 4407 cited and followed.— T. D. 23939 (G. A. 5193). SCHEDULE L SILKS AND SILK GOODS. 605 DECISIONS UNDER THE ACT OF 1894. Silk, Raw or Ecru Tram and Tram. — Raw or ecru silk in skeins or hanks, which has been advanced from the raw state by doubling two or more grege threads or fibers into a single thread, known as tram, and silk in skeins or hanks which has been advanced from the raw state by being doubled and dyed black, and known as tram, is dutiable as spun silk and not free as raw silk. — T. D. 17404 (G. A. 3595). DECISIONS UNDER THE ACT OF 1S90. Cordonnet, a silk thread in skeins, is spun silk. — T. D. 12917 (G. A. 14G8). Silk AVarps, Not on Beams. — Spun silk warps not more advanced in value than spun silk on beams, not on beams but in bundles designed for and intended to be put on beams, dutiable as spun silk, and not as a manufacture of silk. — T. D. 14154 (G. A. 2153). 313. Thrown silk not more advanced than singles, tram, or organzine, 1913 sewing silk, twist, floss, and silk threads or yarns of every description made from raw silk, 15 per centum ad valorem. 398. Thrown silk in the gum, if singles, 50 cents per pound ; If tram, 75 cents per pound ; if organzine, $1 per pound ; and if imgummed, wholly or in part, or if further advanced by any process of manufacture, in addition to the rates herein provided, 50 cents per pound. Sewing silk, ,nnn twist, floss, und silk threads or yarns of any description made from raw silk, not specially provided for in this section, if in the gum, $1 per pound ; if ungummed, wholly or in part, or if further advanced by any process of manufacture, $1.50 per pound : Provided, That in no case shall duty be assessed on a less number of yards than is marked on the skeins, bobbins, cops, spools, or beams. 385. Thrown silk, not more advanced than singles, tram, organzine, 1897 sewing silk, twist, floss, and silk threads or yarns of every description, except spun silk, 30 per centum ad valorem ; * * *. 298. * * * Thrown silk, not more advanced than singles, tram, 1894 organzine, sewing silk, twist, floss, and silk threads or yarns of every description, * * * 30 per centum ad valorem. 410. Thrown silk, not more advanced than singles, tram, organzine, sew- 1890 ing silk, twist, floss, and silk threads or yarns of every description, except spun silk, 30 per centum ad valorem ; * * *. 381. Thrown silk, in gum, not more advanced than singles, tram, organzine, sewing silk, twist, floss, in the gum, and * * * silk threads or yarns, of every description, purified or dyed, 30 per centum ad valorem. 1883 DECISIONS UNDER THE ACT OF 1909. Chenille Yarn. — Silk chenille yarn classified as trimmings under paragraph 402 was held dutiable as a manufacture of silk (par. 403).— Ab. 33708 (T. D. 33778). Silk Organzine— Warp Ends.— In G. A. 3601 (T. D. 17410) the board found that similar merchandise was " known in trade as organzine or organzine warp or warp ends," and held that it was properly dutiable as such under paragraph 410, tariff act of 1890. On the authority of that decision we hold that the goods assessed for duty as " organzine " are properly dutiable under the provision in paragraph 398 for " organzine if ungummed, wholly or in part, or if further advanced by any process of manufacture," at the rate assessed. Note Cohen v. U. S. (ISO Fed. Rep., 634; T. D. 30803).— Ab. 27645 (T. D. 32161). 60 G DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1S97. Damaged Orgauzine. — Silk organzine that lias been daiuaged In dyeing ia not by reason of such damage to be removed from the provision for " orgauzine " in paragraph 385, and is classiliable under that provision rather than as "silk waste" uiultM- paragraph G61.— Cohen v. U. S. (C. C), T. D. 30S03 ; Ab. 17269 (T. D. 2S49(>) allirnu'd. Silk Chenille Yarn. — Goods consisting of a fine silk chenille yarn wound about small metal wire, and intended for use in making dots in veilings, are dutiMble at ~^0 per cent nd valon-ni under the provisions of paragraph 391, and not under the provision for " chenille " in paragraph 3SG. — T. D. 21111 (G. A. 4431 ) . Silk Cords and Yarns. — Manufactures composed of two threads or strands of loom waste thrown silk fibers, loosely twisti^l into a form one thirty-second of an inch in diameter and wound ui)on large wooden spools, which are largely used in making fringes, tassels, etc., and are suitable for use in weaving certain upholstery goods and carpets, are dutiable at 30 per cent ad valorem under the provision for "yarns" in paragraph 385.— T. D. 22587 (G. A. 4797). Surgeons' Silk, Twisted. — Silk thread wound ujion spools or cards, and known commercially as "surgeons' silk," is dutiable at the rate of 30 per cent ad valorem under the provision in paragraph 285 for " silk threads of every description." G. A. 542 (T. D. 11183) distinguished.— T. D. 2(;UG7 (G. A. 5933). DECISIONS UNDER THE ACT OF 1890. Organzine Warp Ends or Thrums, used in making passementerie, hat or bonnet ornaments, trimmings, dress fringes, tassels, etc., and commercially known as waste, is dutiable as silk yarn and not as raw silk. — T. D. 17410 (G. A. 8601). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Twist (Goat, Moliair, and Silk) . — Twist, the component parts of which are goat and mohair •.uid silk, and not adapted to the purimses of sewing silk, is free. All articles manufactured partly of silk or of which silk is a component part are free.— Dorr v. Hoyt (1 Hunt Mer. Mag. (1840), 252), 7 Fed. Cas., 926. Twist Composed Entirely of Silk, even is used for sewing, is not dutiable as sewing silk unless it is known as such in conunerce; if not so known, it is free as a manufacture of silk. — Dorr v. Hoyt (2 Hunt Mer. Mag., 201), 7 Fed. Cas., 927. 314. Velvets, plushes, chenilles, velv(>t or i)lush ribbons, or other 1913 pile fabrics, conipo.sed of silk or of which silk is the component material of chief value, 50 per centinn ad valorem. 399. Velvets, chenilles, and other pile fabrics, not specially provided for in this section, cut or uncut, composed wholly or in chief value of silk, weighing not less than five and three-fourths ounces jier square yard, .$1.50 per pound ; weighing less than five and three-fourths ounce.s per square yard, but not less than four ounces, or if all the filling is not 1909 cotton, .i;2.75 per pound; if all the filling is cotton, $2 per pound; all the foregoing weighing less than four ounces to tlie square yard, ,$4 per pound. I'lushes, cut or uncut, composed wholly or in chief value of silk, weighing not less than nine antl one-half ounces per square yard, $1 per pound ; weighing less than nine and one-half ounces per square yard, $2.40 per pound. Measurements to ascertain widths of goods for determin- ing weight per square yard of the foregoing articles shall not include the SCHEDULE L SILKS AND SILK GOODS. 607 selvedges, but the duty shall be levied upon the total weijiht of goods, including the selvedges. The distinction between " plushes " and " vel- vets " shall be determined by the length of the pile ; those having pile exceeding one-seventh of one inch in length, to be taken as " plushes " ; those having pile one-seventh of one inch or less in lengtli, shall be taken as " velvets." The distance from the end of the pile to the bottom of the first binding pick shall be considered as the length of the pile. Velvet 1909 or plush ribbons, or other pile fabrics not over twelve inches and not less than three-fourths of one inch in width, cut or uncut, of which silk is the component material of chief value, not specially provided for in this section, containing no silk except that in the pile and selvedges ; if black, $1.60 per pound; if other than black, $1.75 cents per pound; if containing silk other than that in the pile and selvedges ; if black, $2 per pound ; if other than black, $2.2.5 per pound ; for each one-fourth of one inch or fraction tliereof, less than three-fourths of one inch in width, there shall be paid in addition to the above rates, 40 cents per pound. * * * 3S6. Velvets, velvet or plush ribbons, chenilles, or other pile fabrics, cut or uncut, composed of silk, or of which silk is the component ma- terial of chief value, not specially provided for in this Act, $1..50 per 1897 pound and 15 per centum ad valorem ; plushes, composed of silk, or of which silk is the component material of chief value, $1 per pound and 15 per centum ad valorem ; but in no case shall the foregoing articles pay a less rate of duty than 50 per centum ad valorem. 299. Velvets, chenilles, or other pile falirics, composed of silk, or of which silk is the component material of chief value, $1.50 per pound ; 1894 plushes, composed of silk, or of which silk is the component material of chief value, $1 per pound ; but in no case shall the foregoing articles pay a less rate of duty than 50 per centum ad valorem. 411. Velvets, plushes, or other pile fabrics, containing, exclusive of selvedges, less than 75 per centum in weight of silk, $1.50 per pound and 1890 ^^ ^^^' ^^"t"™ ^^^ valorem ; containing, exclusive of selvedges, 75 per centum or more in weight of silk, $3.50 per pound and 15 per centum ad valorem ; but in no case shall any of the foregoing articles pay a less rate of duty than 50 per centum ad valorem. 1883 (Not enumerated.) DECISION UNDER THE ACT OF 1913. Jewelry Boxes of Silk Velvet and Wood. — Jewelry boxes composed of wood sides lined with silk velvet, classified as silk velvet under paragraph 314, were held dutiable as manufactures of silk (par. 318).— Ab. 36884 (T. D. 34920), DECISIONS UNDER THE ACT OF 1909. Plush Ribbons AVithout Selvedge. Stkips of Plush.— Strips of white plush in chief value of silk, imported in lengths of 10 meters each and about 2 inches in width, which were cut from larger pieces of plush with a machine, leaving a serrated or scalloped edge effect, and which have no selvedges, are dutiable under the provision for " vel- \et or plush ribbons, or other pile fabrics not over 12 inches and not less than Ihree-fourths of 1 inch in width, cut or uncut," in paragraph 399. Selvedges. — Paragraph 399 provides for " velvet or plush ribbons, or other pile fabrics not over 12 inches and not less than three-fourths of 1 inch in width, cut or uncut," at rates of duty varying according to whether silk is present in the pile and selvedge only, or whether it is also found in portions of the fabric other than the pile and selvedge. Held, that that provision in- cludes articles with or without a selvedge.— T. D. 32222 (G. A. 7319). Velvets or Velours. — A commercial designation was clearly shown. Woven fabrics commonly known as figured " velvets," or " velours," composed wholly 608 DIGEST OF CUSTOMS DECISIONS. cr in chief value of silk, the face of the fahric, having substantially a pile sur- face, are dutiable under para.maiib 300 acconrmu: to their \veij;ht per stpiare >ard. as "velvets and otlu'r pile faljrlrs." MeGibbon case, G. A. 36SG (T. D. 17G38; lb., 107 Fed. Kep.. 12(15), disriiiKuished.— U. S. v. Schumacher & Co. (Ct. Cust. Appls.). T. I). 325SG; (G. A. 7248) T. D 31756 affirmed. Classllication of Velvets, Cheiiilh's, Etc. — In the opinion of the depart- ment the words "or if all the lillinji is not cotton, !f2.75 per pound; if all the fdlinji is cottcm, $2 per pound," have no application to the nierchandi.se under consideration weighing 55 ounces per square yard or over, but control the classi- fication of velvets, chenilles, etc., weighing less than 5!J ounces per square yard and not less than 4 ounces per square yard. — Dept. Order (T. D. 300U3). DECISIONS UNDER THE ACT OF 1S97. Panne Velvet is properly dutiable as "plushes" at the rate of .$1 per pound and 15 per cent ad valorem under paragraph 386. U. S. v. Silberstein (153 Fed. Rep.. 965; T. D. 27979) and U. S. v. Passavant (T. D. 29(X)9) followed.— T. D. 29158 (G. A. 6790). Panne velvet is dutiable as '' plush " under paragraph 3S6, rather than as " velvets," under the same paragraph. — U. S. v. Passavant (C. C), T. D. 29009; (G. A. 6136) T. D. 26668 affirmed. Panne velvet is dutiable as "plush" under paragraph 386, rather than as " velvets," under the same paragraph. No rule exists in trade or commercial usage whereby the classification of pile fabrics as plushes or velvets is determined by whether the length of the pile thereof is greater or less than 3.5 millimeters, respectively. — U. S. v. Silberstein (CO, T. D. 27979 ; (G. A. 6136) T. D. 26668 affirmed. Silk Plushes. — Upholstery piece goods consisting of cotton wai-p and filling with silk pile from 4^ to 5i millimeters in length, silk constituting from about 78 per cent to S3 per cent in value of the component materials, are dutiable at $1 per pound and 15 per cent ad valorem under the provision for "plushes com- posed of silk or of which silk is the component material of chief value" in para- graph 386.— T. D. 20246 (G. A. 4302). Velours, which are woven fabrics in the piece, composed of silk and cotton, silk chief value, upon the face of which are longitudinal strips of plush or rai-sed pile surfaces, between which are plain or ribbed surfaces, are dutiable, when weighing less than 8 ounces per square yard, as woven fabrics in the piece, under paragraph 387, at the appropriate rate determined by the per- centage of silk they contain, and according to whether they are dyed in the thread or yarn or dyed or printed in the piece. Similar goods, weighing over 8 ounces per square yard, are dutiable as manu- factures of silk, or of which silk is the component material of chief value, under paragraph 391. U. S. v. McGibbon (113 Fed. Rep., 1021) ; G. A. 5643 (T. D. 25197).— T. D. 26149 (G. A. 5964). Velours composed of silk and cotton, silk chief value, in part with a raised pile, between which are plain surfaces, are dutiable as manufactures of which silk is the component material of chief value under paragraph 391, and not as pile fabrics compo.sed of silk or of which silk is the component material of chief value, under paragraph 386. U. S. v. McGibbon (113 Fed. Rep., 1021). affirming McGibbon v. U. S. (107 id., 265) ; G. A. 5594 (T. D. 25037).— T. D. 25197 (G. A. 5643). Velours, composed of silk and metal, silk the component material of chief value, are dutiable as manufactures of which silk is the component material of SCHEDULE L SILKS AND SILK GOODS. 609 chief value under paragraph 391. and not as pile fabrics composed of silk or of which silk is the component material of chief value under paragraph 386. — T. D. 25037 (G. A. 5594). Dutiable Weight of Velvets. — Sheets of tissue paper usually laid between the folds of velvets to protect their surfaces are not " a foreign substance or material " within the meaning of paragraph 392, and their weight is not to be i.'ioluded in the dutiable weight of goods subjected to a specific duty based on weight. U. S. V. Leggett (G6 Fed. Hep., 13; C. G. A., 448) ; In re Wyman (G. A. 3762), and In re Hadley (G. A. 4274), followed.— T. D. 20989 (G. A. 4407). DECISIONS UNDER THE ACT OF 1894. Silk-Velvet Ribbons. — Velvet ribbons, composed in chief value of silk, were dutiable under paragraph 302, at 45 per cent ad valorem, as " manufactures of silk or of which silk is the component material of chief value," and not under the provision in paragraph 299 for pile fabrics. U. S. v. Calhoun (Synopsis 20817) followed.— T. D. 20991 (G. A. 4409). Velvet Ribbons classified as pile fabrics, silk chief value, held by the court to be dutiable as a manufacture of whicli silk is component material of chief value, at the rate of 45 per cent ad valorem under paragraph 302, act of 1894. — Dept. Order (T. D. 20817). Tapestries. — Articles known as " tapestries," and not commercially known as " pile fal)rics," though a portion thei'eof has a pile surface, are improperly as- sessed for duty as " pile fabrics," at $1.50 per pound, under paragraph 299, but are within the provisions of paragraph 302 as manufactures of silk. — U. S. v. McGibbon, 113 Fed. Rep., 1021 ; 107 Fed. Rep., 265 affirmed. Upholstering Tapestries, composed of cotton and silk (silk chief value), are dutiable at $1.50 per pound and not under this paragraph at $1 per pound or 50 per cent as plush, nor as a manufacture of silk. Upon the evidence in this case, we find that they are pile fabrics and are not commercially known as plush.— T. D. 17638 (G. A. 3686). DECISIONS UNDER THE ACT OF 1890. Silk Plush for Making Women's Hats held dutiable as plush and not free as hatters' plush.— T. D. 15233 (G. A. 2720). Silk Velvets — Selvages. — Silk and cotton velvets are dutiable on tlie weight of the goods including selvages. — In re Megroz (C. C. ), 53 Fed. Rep., 244. Selvages should be included in estimating the number of square yards. — T. D. 13423 (G. A. 1602). Velvet Ribbons. — The merchandise covered by these protests consists of \elvet ribbons, without selvedges, composed in chief value of silk. Following the decision of the Circuit Court of Appeals In re Jaffray & Co. (suit No. 517), we hold that the merchandise in question is not dutiable as velvets or pile fabrics, but is dutiable at 50 per cent ad valorem under paragraph 414.— T. D. 18024 (G. A. 3868) ; G. A. 2112 reversed. DECISIONS UNDER THE ACT OF 1883. Velvet Ribbons made of silk and cotton (silk chief value), known as " trim- mings," chiefly used for making or ornamenting hats, bonnets, and hoods, but 60690°— 18— VOL 1 39 610 DIGEST OF CUSTOMS DECISIONS. sometimes used for trimmins dresses, are dutiable as liat trimmings and not as manufactures of sillv. — llartranft v. Langfeld, 125 U. S., 128. ;J1.">. IlaDdkiTcliirfs or iiiutllors composod wliolly or in cliiof value of silk, liiiish-il or iiiiliiiislicd, if cut. not hcnunod. or hcnuncd only, 40 i)er 1913 rtMiUnii ad valoriMii : if luMnstitclied or imitation luMiistitclied, or revered. or liavini,' drawn threads, but not embroidered in any maimer with an initial letter, momtgram, or otherwise, 50 per centum ad valorem. 40(^. Ilandkeriliiefs or nuilllers composed wholly or in chief value of silk, linislied or untinished, if cut, not hemmed, or hemmed oidy. shall 1909 pay 50 per centum ad valorem ; if such handkerchiefs or nuifllers are hemstitched or imitation lu'mstit. finished or untinislu'd, if not liennned, or hemmed only, shall pay the same rati> of duty as is imposed on iroods in the piece of the same descrii)tion, weii^ht, and condition as provided ^„Q_ for in this schedide ; but such handkerchiefs or mudlers shall not |)ay a less rate of duty than 50 per centum ad valorem; if such handkerchiefs or nuilllers are hemstitched, or imitation licnist itched, or revi>red, or have drawn threads, * * * they shall pay ;i duty of 10 per centum ad valorem in addition to tlie duty hereinbefore prescribed, and in no case less than GO per c(>iUuni ad valorem. 301. * * * handkerchiefs, * * * composed of silk, or of whicli 1894 silk is the component material of chief value, * * * not specially provided for in this Act, 50 per centum ad valorem. 41.S. * * * handkerchiefs, * * * composed of silk, or of which 1890 silk is the component material of chief value, not specially provided for in this Act, GO per centum atl valorem: * * * 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Frinjjetl Silk ]>Iiifflers. — The articles in question were found to consist of finished woven silk fabric measuring about 12 inches in width and IJ yards in lenuith, trimmed at the ends with silk fringe. They were held dutiable as silk mufllers, as claimed, on the authority of Kaskel v. U. S. (4 Ct. Cust. Appls., 38; T. D. 332G4) and U. S. v. Lines (5 Ct. Cust. Appls., 552; T. D. 35193).— Ab. 38500. DECISIONS UNDER THE ACT OF 1909. Knitted Silk Mutller.s. The issue upon which the case was tried and decided below has been deter- mined here in a previous case (Kaskel v. U. S., 4 Ct. Cust. Appls., 38; T. D. 332G4) atid the views there expressed are adhered to. A fuller record might work a reversal of those views, but the present record, taken as a whole in connection with the exhibits, sufllciently e.stabi i.shes the importers' contention that these mulllers were dutiable under paragraph 400. — Hensel, Bruckm.ann & Lorbacher et al. v. U. S. (Ct. Cust. Appls.), T. D. 33914; (G. A. Ab. 2S475) T. D. 32507 reversed. Scope of Paragraph 400. — Paragraph 400 provides for " handkerchiefs or mufllers composed wholly or in chief value of silk, finished or unfinished, if cut, not hemmed, or hemmed only, hemstitched, or imitation hemstitched, or re- verted, or have drawn threads, or are embroidered in any manner, whether with an initial letter, monogram, or otherwise, or are tamboured, appliqued, or having tucking or in.sertion." Held that that provision does not apply to all silk mulllers but is limited to such as are of the character of handkerchiefs. Sri.K Wearing Apparki,. — Knitted silk mufflers, measuring about 8 inches wide and 43i inches in length and trimmed at the ends with silk fringe, are dutiable SCHEDULE L SILKS AND SILK GOODS. 611 as silk wearing apparel lUKler the provisions of paragraph 402 rather than under the provision for " niufllers " in paragraph 400.— T. D. 31378 (G. A. 7184). Powder Puff Handkerchiefs. — In this case the appraiser reports that the merchandise consists of a " hemstitched silk handkerchief having a small pow- der puff fastened in the center." The article in its present condition is not suitahle for use as a handkerchief. It is clearly intended to be used as a powder puff for applying powder to the face and neck. There is no denominative provision for powder puffs in the present tariff act, and as the articles are admittedly in chief value of silk, we hold that they are properly dutiable as manufactures' of silk at the rate of 50 per cont ad valorem under paragraph 403.— Ab. 27307 (T. D. 32089). Silk Mufflers with a Fringe Effect. — Obviously, what Congress has in mind here is a separate, complete, and distinct made-up article or material of mer- chandise, to wit, a " fringe," bearing that name as designated in the law and which in its uses may be per se and as a fringe applied to or in the construc- tion of another article as an individual part or material thereof. In this case we have no such material as or known as a " fringe " applied to or which enters as a material or article into the manufacture of the imported article. On the contrary, as it comes to union with this faljric it is a silk thread or collection of silk " threads " so known and otherwise named in the tariff law tied into the fabric to more effectually prevent the ends thereof unraveling, as well as, of course, for the incidental oi-namental effect. Being necessary to complete the hemming process or its equivalent, this can not be said to be a process beyond hemming; and the threads holding the individual pieces, together being cut, the merchandise was brought within the provisions of paragraph 400. — U. S. v. Lines & Warne et al. (Ct. Cust. Appls.), T. D. 35193; (G. A. 36162) T. D. 34668 affirmed. Silk 3Iufflers, Woven or Knit.^ — The merchandise is admittedly composed of silk, finished, cut, and not hemmed. Paragraph 400 is not restricted in its operation to mufflers that are handkerchiefs or that are similar to handker- chiefs, and the term " mufllers " there employed embraces both knit and woven mufflers, " finished or untinished, if cut, not hennned or hemmed only." The goods were dutiable under that paragraph. — Kaskel & Kaskel et al. v. U. S. (Ct. Cust. Appls.), T. D. 33264; (G. A. Abs. 28475 and 28493) T. D. 32507 reversed. Silk Mufflers, What Not. — " Muffler," as commonly understood, refers to something worn around the neck or throat, and, perhaps, mainly for warmth. Tlie merchandise of the importation, as appears from the evidence, is usually worn about the shoulders rather than about the neck or throat. The collector's classification is not shown to be incorrect. They are not nuifflers and were properly assessed as silk wearing apparel under paragraph 402. — Vantine & Co. V. U. S. (Ct. Cust. Appls.), T. D. 33196; (G. A. Ab. 28475) T. D. 32507 affirmed. DECISIONS UNDER THE ACT OF 1890. White Silk Handkerchiefs in the Piece held dutiable as handkerchiefs. — T D. 12841 (G. A. 1437). 316. Ribbons, bandings, including hatbands, belts, beltings, bindings, all of the foregoing not exceeding twelve inches in widtii, and if with fast edges, bone casings, braces, cords, cords and tassels, garters, suspenders, 1913 tubings, and wel)s and webbings; all the foregoing made of silk or of which silk or silk and India rubber are the component materials of chief value, if not embroidered in any manner, and not specially provided for in this section, 45 per centum ad valorem. 612 DIGEST OF CUSTOMS DECISIONS. 401. Ribbons, l>an(lings, inoliulins batbands, beltings, bindings, all of tlie foregoing not exceeding twelve inclies in widtb. and if witb fast edges, bone casings, braces, cords, cords and tassels, garters, gorings, 1909 suspenders, tubings, and wi'bs and webbings, coniposed wlmlly or in cbief value of silk, and wbetber composed in any part of India rubber or otlier- wise, if not embroidered in any manner, by band or machinery, oO per centum ad valorem. oSO. Bandings, including hatbands, beltings, bindings, bone casings, braces, cords, cords and tassels, garter.s, gorings, suspenders, tubings, and 1897 wel)s and webbings, composed wlnilly or in part of silk, ami whether composed in i)art of india rui)ber or otherwise, if not embroidered in any manner, by hand or ihachinery, 50 per centum ad valorem. 300. Webbings, gorings. suspendei-s. Itraces, beltings, bindings, * * * cords aiul tassels, any of the foregoing which are elastic or nonelastic. 1894 » * :^ made of silk, or of which silk is the component material of chief value, 45 per centtnn ad valorem. 412. Webbings, gorings, suspenders, braces, bt'ltings, bindings, * * * cords and tassels, any of the foregoing which are elastic or nonelastic, * * * made of silk, or of which silk is the componeiit material of chief value, 50 per centum ad valorem. 495. W'ebbing, composed of * » * any other materials, not spe- cially enumerated or provided for in this Act, 35 per centum ad valorem. 1890 1883 DECISIONS UNDER THE ACT OF 1909. Silk Belting Studded With Metal. — Strips of elastic belting composed of silk, cotton, and india rubber, studded with metal and jet, and classified as silk wearing apparel under paragraph 402, was held tlutiable as silk belting (par. 401) on the authority of Ab. 24150 (T. D. 31044).— Ab. 25174 (T. D. 314.50). Elastic Cords composed of silk and india rubber were held dutiable at 50 per cent ad valorem under paragraph 401. — Ab. 34526 (T. D. 34090). Ribbon With Picot Edge made of a series of loops, classified under para- graph 402 as trimmings in chief value of silk, were claimed dutiable as silk ribbons with fast edges (par. 401). Protest sustained, the board holding that the loops served the purpose of making a fast edge and i)ri'>enting unravel- ing.— Ab. 3G090 (T. D. 34G29). Silk Ribbons Witli Ornamental Designs. — Narrow woven fabrics composed wholly or in chief value of silk, measuring from 1 to 2 inches in width, with ornamental designs in various colors and patterns, which have uniformly been known in the trade and commerce of the United States as " rlbbon.s," although they may be and are chiefiy used for trinniiing purposes, are properly dutiable at the rate of 50 i>er cent ad valorem under the eo nonune provision for "ribbons" in paragraph 401.— T. D. 34456 (G. A. 7.564). St. Etienne Ribbons. — Decision of the Board of United States General Appraisers of October 30, 1911, G. A. 7293 (T. D. 31970), involving the classifi- cation of silk ribbons known as St. Etienne ribbons, to be limited to ribbons of the character the subject of the said decision. — Dept. Order (T. D. 32131). Silk ribbons known as St. Etienne ribbons, not exceeding 12 inches in width and having fast edges, are properly dutiable under the denominative provision for ribbcjns in paragraph 401.— T. D. 31970 (G. A. 7293). Silk Webbing. — It is admitted that the merchandise in question consists of webbing in chief value of silk, and even though its ultimate use is for the mak- ing of neckties, we do not thiidv that is suflicient ground for excluding it from classification under the specific provision for webbings in paragraph 401, for the merchandise slundd be assessed for duty in the condition iu which it is imported. Note Ab. 24150 (T. D. 31044).— Ab. 26079 (T. D. 31757). . SCHEDULE L SILKS AND SILK GOODS. 613 DECISIONS UNDER THE ACT OF 1897. Silk Belting Studded With Metal. — Elastic belting, of suitable lengths and widths for belts, finished and oi-namented with small steel rivets and stars, the posts of which penetrate through the goods and are riveted on the reverse side, composed of silk, cotton, india rubber, and metal, silk chief value, are properly dutiable under the provisions of paragraph 389, and not under paragraph 391. See G. A. 4763 (T. D. 22482) ; Smith v. Schell (27 Fed. Rep., 648) ; Cummings v. Robertson (27 Fed. Rep., 654) ; Fauche v. Schell (33 Fed. Rep., 336; id., 138 U. S., 562; In re Austin (47 Fed. Rep., 873) ; Hermann r. Robertson (41 Fed. Rep., 881) ; and id., 153 U. S., 521.— T. D. 24170 (G. A. 5263). Merchandise consisting of strips of elastic belting composed of silk, cotton, and india rubber studded with metal, classified as silk wearing apparel under paragraph 390, was held dutable as " belting " under paragraph 389. — -Ab. ,'>4]50 (T. D. 31044). Silk Cords and Yarns. — Manufactures composed of three independent threads, each containing two strands of fine thrown silk waste fibers, of crimson color, closely twisted into a cord about one twenty-fourth of an inch in diam- eter, and whicli are designed for making fringes, etc., and for fancy needle- work, are dutiable at 50 per cent ad valorem under the provision for " cords " in paragraph 389.— T. D. 22587 (G. A. 4797). Meaning of " Otherwise " in Paragraph 320. — In paragraph 320, relating to " ribbons * * * of cotton, whether composed in part of india rubber or otherwise," the word " otherwise " is used in the sense of " not," rather tlian " of other materials," and ribbons in chief value of silk and in part of cotton are not included therein.— Gartner v. U. S. (C. C), T. D. 28259; Ab. 12372 (T. D. 27545) affirmed. Silk Ribbons — Trimmings. — Held that certain silk ribbons, some of which were and others were not in the nature of trinniiings, but which whenever used for trimmings are required to be further fashioned for such use, and which are not in fact or commercially within the class of goods known as trim- mings, are not dutiable as silk trimmings under paragraph 390, but as manu- factures of silk not specially provided for under paragraph 391. — Gartner v. U. S. (C. C), T. D. 2.5369; (G. A. 5460) T. D. 24756 reversed. Silk Gauze or Chiffon Ribbons are dutiable under the provisions of para- graph 391 as manufactures of silk not specially provided for. G. A. 5876 (T D. 25866) and Stern v. U. S. (suit 3030, T. D. 26101) cited and followed.— T. D. 26071 (G. A. 5937). DECISIONS UNDER THE ACT OF 1890. Garters are " wearing apparel " within the meaning of that term as used in paragraph 413.— Steinhardt v. U. S. (C. C. A.), T. D. 26740; decision of C. C. affirmed and (G. A. 974) T. D. 12112 reversed. Silk Belts. — The argument to the effect that the word " beltings " in para- graph 412 was designed by Congress to include belts is not, in our opinion, a valid or convincing one. Beltings ai'e the articles or materials of which belts are made. Belting is not wearing apparel, but belts are designed to be worn iipon the person, and are hence wearing apparel. — T. D. 13444 (G. A. 1781). DECISIONS UNDER THE ACT OF 1883. Elastic Cords and Braids, manufactures of silk and india rubber (silk chief value) are dutiable as manufactures of silk and not as india-rubber fabrics. Re- versing T. D. 10483 (G. A. 133).— In re Mills (C. C), 49 Fed. Rep., 726. 614 DIGEST OF CUSTOMS DECISIONS. Silk Ribbons. — Iniitortod :irtic-]os cnnimoroi.ally known .is ribbons, composotl wholly or partly of silk and cliiclly ustnl for Iriniininj: liats, bonnets, or hoods, aro dutiable as hat trinniiin^'s and not as inaniifaetiires of silk. — Cadwalader v. Wauaniaker, 149 U. S., 532. Ribbons composed of silk and cotton (silk chief value), used exclusively as trinnninjis for ornanientiiii: hats and bonnets and having a commercial value only for that puri)ose, are dutiable as hat triunninjj;s and not as manufactures of silk.— Robertson v. Edelhoff, 132 U. S., G14. DECISIONS UNDER STATUTES TRIOR TO THE ACT OF 1883. Silk Ribbons. — Ribbons made of silic and cotton (silk chii'f value) are manu- factures of silk.— Williams (14 Op. Atty. Gen., 130) ; Chapon v. Smythe (11 Rlatcli.. 120). f) Fed. Cas., 500. Wcbbins made of India rubber, silk, and cotton is dutiable at 50 per cent as a manufacture of India rubber, silk, and other articles and is not dutiable at 5 per cent as webbinj; coini)ose(l wholly or in part of India rubber not otherwise l.rovidcd for.— Faxon r. Russell, 154 U. S., 044; 22 Int. Rev. Rec, 375; 8 Fed. Cas., 1110 reversed. :?17. Clothinir. ready-made, and articles of wearing apparel of every d('scri|)tion, includin,!,' knit .iio<*ds, made up or manufactured in whole or ^qio i" l''"'t l»y the tailor, seamstress, or manufacturer; all the foregoing com- l)os('(l of silk, or of which silU or silk and India rubber are the component malei'ials of chief value, not siiecially provided for in this sectioi.. 50 per centum ad valorem. 402. * * *^ clolliing, r(>ady-mnde, and articles of wearing apjnirel of every d(>scrlption, including knit goods, made up or manufactured in whole or in i)art by the tailor, seamstress, or manufacturer; all of the foregoing i-ompos(>d of silk, or of silk and metal, or of which silk is the compoiK'ut material of chief value, wlietli(>r in part of India rubber or 1909 otherwise. "■' "'■ * not si)ecially pi'ovided for in this section, and silk goods orn;iiiien(ed with beads or spangles, (JO per centum ad valorem: Provided, 'I'hat articles composed wholly or in chief value of any of the materials or goods dutiable under this ])aragi'aph shall pay not less than the rate of duty imposed upon such materials or goods by this section. * * * 390. * * *, clothing, ready-made, and articles of wearing apparel of every description, including knit goods, made up or manufactured in whole or in part by the tailor, seamstress, or manufacturer; all of the above-named articles made of silk, or of which silk is the component ^_Q_ material of chief value, not specially provided for in this Act, and silk goods ornamented with beads or spangles, of whatever mat(n-ial com- posed, 00 ]iov centum ad valorem : J'rovidcd, That any wearing ai)part4 or other articles jirovidtMl for in this ]>aragraph (except gloves) when composed in ])art of India rubber, slinll be subject to a duty of 00 per cenlniii ad \a!or('in. ,",01. * * * cioihing, ready-made, and articles of wearing ai)]);irel of every description, including knit goods made ui) or manufactured wholly 1894 or in i)art by the tailor, seamstress, or manufacturer, composed of silk, or f)f which silk is the compon(»nt material of chief value, and be;ided silk goods, not specially i)rovided for in this Act, 50 i)er centum ad valorem. 413. * " *. clothing, ready-made, and articles of wearing apparel of every description, including knit goods, made up or manufactured wholly in part by the tailor, seamstress, or manufacturer, composed of silk, or of which silk is the comjionent materi.al of chief value, not specially pro- 1890 vided for in this Act, GO per centum ad valorem: J'rovidcd, That all such clothing, r>?ady-made, and articles of wearing apparel when composed in part of in(iia rubber (not including gloves or elastic articles that are speciallv j)rovi<]e(l f component material of chief value in the completed belt, are properly dutiable as manufactures in part of metal, under paraj^raph 193. U. S. V. Simpson-Crawford Co. (T. D. 30551) followed.— T. D. 30730 (G. A. 7052). Elastic Belts. — Paragraph 390 prescribes a duty for wearing apparel of silk oi in <-hief value of silk and contains a proviso requiring that the " articles pro- vided for in this paragraph when comi>osed in part of india rubber shall be subject to the same duty." Il< Id that this does not include wearing ai>parel in which silk is not the most valuable component, and that elastic belts of silk, rubber, and metal, metal chief value, are dutiable as articles in part of metal under paragraph 193.— U. S. v. Simpson-Crawford Co. (C. C. A.), T. D. 30.551 ; T. D. 29836 (C. C.) allirmed and (G. A. 0075) T. D. 2S4S0 reversed. Hats ami Bonnets, Trimmed. — Hats, bonnets, and hoods, the bodies of winch are composed wholly either of straw, chip, grass, palm leaf, willow, osier, or rattan, or of which a combination of these substances or any of them is the component material of chief value, are, if trinnned, dutiable at .50 per cent ad valorem under parjigi-ajili KtO, irrespective of llie value of the trimming as com- pared with the value of the article without the trimming. Hats, bonnets, and hoods, of which other substances than straw, chip, grass, Valm leaf, willow, osier, or rattan are the component materials of chief value, whether trinnned or not, are dutiable under the appropriate provisionr, for wearing apparel according to their component material. — T. D. 21.502 (G. A. 4.525). Trimmed Fur flats. — In finding the component of chief value under para- graph 4.">2 covering "hats, trimm(>d, composed wholly or in chief value of fur," Held Dial tlie value of the triiinuing should be taken into consideration, and that fur hat bodies trinnned with anoflier material of greater value than the fur are not included in the paragraph. — Ilheims Co. v. U. S. (C. C), T. D. 2S1S5; (G. A. G411) T. D. 27.541 allirmed. Hats, the bodies of wiiicli are composed of fur, which an* trimmtnl willi silk, artificial flowers, etc., and of which some material other than fur constitutes the comjionent material of chi(>f value in the completed articles, are not dutiable under the provisions of paragrai»h 432 for " hats, trimmed, composed wholly or in chief value of fur," but are dutiable according to the component material of chief value in the completed articles.— T. D. 27541 (G. A. 6411). The protests related to trimmed hats classified as silk wearing apparel under paragraph 390. Such as were composed in chief value of feathers or artificial flowers and in part of metal were held dutiable as manufactures in part of metal (par. 193). Sucli as were composed in chief value of fur were held dutiable as fur hats (par. 432). Those composed in chief value of feathers and in part of spangles or pearl beads were held dutiable as " wearing apparel in part of beads or spangles" (par. 408).— Ab. 2G056 (T. D. 31757). SCHEDULE L SILKS AND SILK GOODS. G17 Wearing Apparel, composed in part of silk and in part of wool or worsted, is (iutial)lG under paragrapli 370 as " wearing apparel composed wliolly or in part of wool," and not under paragraph 390 as " wearing apparel made of silli, or of which silk is the component material of chief value, not specially provided for," even though silk be such chief component. " Not specially provided for." The fact that this phrase qualifies said para- graph 390 relegates the above-named articles to said paragraph 370, which is not so qualified. Levi v. U. S. (87 Fed. Rep., 193), In re Goldenberg (G. A. 2886), and Zuckar v. Magone (37 Fed. Rep., 776), applied.— T. D. 20993 (G. A. 4411). DECISIONS UNDER THE ACT OF 1890. Dress Shields, articles for women's wear, intended to be worn under the arms to protect the dress from perspiration, .ire wearing apparel, and when composed in chief value of silk are dutiable under the provision in paragraph 413 for " articles of wearing apparel of every description of which silk is the component material of chief value," and not under paragraph 414 as manufac- tures in chief value of silk.— Darlington v. U. S. (C. C), T. D. 26197. Neckties, — Held that neckties are wearing apparel, and when made of silk are included in the provision in paragraph 413 for " articles of wearing apparel of every description composed of silk, or of which silk is the component material of chief value not specially provided for." — In re Megroz (C. O. A.), T. D. 25603; decision of C. C. and (G. A. 592) T. D. 11233 aftirmed. DECISIONS UNDER THE ACT OF 1883. Silk and Wool Knit Goods. — Knit luiderwear composed of wool and silk, and cotton, wool, and silk, held dutiable as wool knit goods and not as manufactures of silk. The goods are itemized in the invoices as " ladies' wool vests." From the evidence submitted in the case it appears they are known commercially as " knit goods." It would, therefore, seem to us immaterial whether silk was or was not the component material of chief value. — T. D. 105.52 (G. A. 202). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Silk Ties are dutiable under the paragraph for " all manufactures of silk or of which silk is the component material of chief value, not otherwise pro- vided for." The words " not otherwise provided for " mean not otherwise pro- vided for by previous parts of the section of which they make the closing words, and so exclude reference to the acts of 1861 and 1862, which laid a duty of but 35 per cent on articles worn by men, women, and children, of whatever mate- rial.— Smythe V. Fiske, 23 Wall., 374, Taffeta Gloves containing over 50 per cent in value of silk and over 25 per cent of cotton are dutiable as manufactures of silk. — Wilson v. Spalding, 19 Fed. Rep., 412. 318. Woven fabrics, in the piece or otherwise, of which silk is the component material of chief value, and all manufactures of silk, or 1913 of which silk or silk and India rubber are the component materials of chief value, not specially provided for in this section, 45 per centum ad valorem. 618 DIGEST OF CUSTOMS DECISIONS. \aliu' or SI iinn-c than (»iit'-lliir(l of oik * (.f OllllCl inj: more than one-thinl of one (uiiici oni' ounce per square yard; if in tlie * Wiivi'ii rnliiics in I h»' |ii(H'e, composed wliolly or in chief , nol specially provided lor In this section. wei.^lun.L,' not per s(|uare yard, $4 per pound; wei.tih- iiut not more tlian two-tiiirds of um, .$;} per pound ; if unjivmnned, wholly or in part, $3.2") per pound ; if furtlier advanced by any proce.ss of manufacture or otlierwise. or if dyed or printed in the piece. $3.50 per pound; if weif^lunfi more tlian two-thirds of one ounce but not more tlian (tne ounce per square yard; if in tlie jium. .'s2.(J5 per pound; if un- Kummed, wlioliy or in part. $3 per pound; if furtlier advanced Ijy any process of manufacture or otherwise, or if dyed or printed in the piece, .$3.25 per pound ; if weiflhin.i; more tlian one ounce but not more than one and one-third ounces per s(niare yard; if in the j;um. $2.50 per pound; if un.uummed. wholly or in part, $2.85 per pound; if further advanced by Jiuy process of manufacture or otherwise, or if dyed or printed in the piece, $3.10 per pound ; if weij,diiiij; more than one and one-third ounces, but not mor(» than two and one-iialf ounces, and if containiii.ii not nioi-e than 20 )ier centum in weij;ht of siilv, if in the sum, 70 cents per ponnd ; if un.nummed, wholly or in part, or if further advance or otherwise, or if dyed or iirinted in the liiccc. $1,10 jier pound; if containing moi"(> th;in 40 i)er centum, but not more than 50 per centum in weight of silk; if in tlie ,guni, $1.10 per pound ; if ungummed, wholly oi" in part, or if further advanced by any process of manufacture or otherwise, or iC dyed or printed in the piece, $1..">0 Iter pound; if containing more than 50 per centum in weight of silk, or if wholly of silk; if in the gum. $2.25 per pound; if im- guinmed, wholly or in part, or if further advanced by any pi-oce.ss of manufacture, or otherwise, or if dyed or iirinted in the piece, .$2.75 per pound. Woven fabrics in the piece, composed wholly or of chief value ound ; if containing more than 30 per centum but not more than 45 per centum in weight of silk, $1.00 per pound ; if containing more than 45 per centum in wei.ght of silk, $3 per pound ; if weight is increased in dyeing beyond the original weight of raw silk; if weighing more than one-third of one ounce, but not more than one ounce, per sipiare yard; if bl.ack (except selvedges), $2.25 per litr iMiuud; if other lh;ui black, $3 ikm' i>oun(l; if weighing more than one SCHEDULE L SILKS AND SILK GOODS. 619 1909 1897 v)unce, but not more than one iind one-third ounces per square yard; if black (except selvedties), $2 per pound; if othei- than bhick, $2.75 per pound; if weishinn' more tlian one and on(>-tliird Init not more tlian one and two-tliirds ounces i)er square yard; if black (except selvedges), $1.80 per pound ; if other than black, $2.50 per pound ; if wei.uhing more than one and two-thirds but not more than two ounces per square yard ; if black (except selvedges), $1.G5 per pound ; if other than black, $2.25 per pound ; if weighing more tluin two but not more than eight ounces per square yard, and if containing not more tlian 30 per centum in weight of silk; if black (except selvedges), 75 cents per pound; if other than black, 90 cents per pound ; if containing more than 30 per centum but not more tlian 45 per centum in weight of silk; if black (except sel- vedges), $1.10 per pound; if other than black, $1.30 per pound; if con- taining more than 45 per centum in weight of silk but not more than GO per centum; if black (except selvedges), $1.40 per pound; if other than black. $1.00 per pound ; if containing more than GO per centum in weight of silk, or if composed wholly of silk, and if having not more than four hundred and forty single tlireads to the inch in tlie warp; if black (except selvedges). $1.50 per pound; if other than black, $2 per pound; if having more than four hundi-ed and forty, but not more than six hundred single threads to the inch in the warp; if black (except selvedges), $1.65 per pound; if other than black, $2.25 per pound ; if having more than six lumdred, but not more than seven hun- dred and sixty single threads to the inch in the warp; if black (except selvedges), $1.80 per pound; if other than black, $2.50 per pound; if having more than seven hundred and sixty, but not more than nine hundred and twenty single tlireads to tlie inch in the warp ; if black (except selvedges), $2 per jiound ; if other than black, $2.75 per pound; if having more than nine hundred and twenty single threads to the inch in the warp; if black (except selvedges), $2.25 per pound; if other than black, $3 per pound ; if printed in the warp and weighing not more than one and one-third ounces per square yard, $3.50 per pound ; weighing more than one and one-third, but not more than two ounces per square yard, $3.25 per pound ; weighing more than two ounces per square yard, $2.75 per pound. P>ut in no case shall any goods made on Jacquard looms or any goods containing more than one color in tlie filling, or any of the goods enum(>rated in this paragraph, including such as have india rubber as a component material, pay a less rate of duty than 45 per centum ad valorem. 403. All manufactures of silk, or of which silk is the component material of chief value, including such as have india rubber as a com- ponent material, not specially provided for in this section, 50 per centum ad vahirem : Prryvidcd, That all manufactures of silk enumerated under any paragraph of this schedule, if composed in any part of wool, shall be classified and assessed for duty as manufactures of wool. 404. In ascertaining the weight of silk under the provisions of tliis schedule, either in the threads, yarns, or fabrics, the weight shall be taken in the condition in which found in the goods, without deductions therefrom for any dye, coloring matter, or other foreign substance or material. The number of single threads to tlie inch in tlie warp pro- vided for in this schedule shall be determined by the number of spun or reeled singles of which such single or two or more ply threads are [ composed. 387. Woven Act, weighing and not more more than 20 pound, and if than 20 per centum and if in the gum, 65 cents fabrics in the piece, not specially provided for in this not less tlian one and one-third ounces per square yard than eight ounces per square yard, and containing not per centum in weight of silk, if in the gum, 50 cents per dyed in the piece, 60 cents per pound ; if containing more not more than 30 per centum in weight of silk, per pound, and if dyed in the piece, 80 cents per pound ; if containing more than 30 per centum and not more than forty-live per centum in weight of silk, if in the gum, 90 cents per pound, and if dyed in the piece, $1.10 per pound ; if dyed in the thread or yarn and containing not more than 30 per centum in weight of silk, if black (except selvedges), 75 cents per pound, and if otlier than black, 90 cents per pound; if containing more than 30 and not more than 45 620 DIGEST OF CUSTOMS DECISIONS. 1897 1894 1890 1883 per centum in wciLrlit of silk, if lilack (except selvedges), $1.10 per pouiul, iUKJ if Dllii'i- tlniii liiiitk, $1.:{0 per pound; if lontainint,' more tliiiii 4"! ]ifr centum in weij^lit of silk, or if composeeaking- maiuifacturers, converters, dyers, and printers of silks to idciilify textiles of silk at particular stages of their manufacture. And while these terms may not be used generally by all importers and dealers in silks, their use is definite, uniform, and general with those whose luisiness obliges them to distinguish between the crude f.-diric and the one which has been further ndvanced, and the general meaning given to them by that branch of the silk trade which invented and employs them should prevail. IIahutai Silks. — llchJ that the Ilabulai silks in question are boiled-off silks and as such were dutiable as assessed uuder paragraph 387. — Mendelson & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31451 ; (G. A. 0911) T. D. 20780 alfirmed. " In the Gum." — Silk goods which are shown by the customary boiMug tests to retain their natural gum to a substantial extent, though po.ssibly some of it has been removed by the "washing" or "wetting-out" process, are fabrics " in the gmn " rather than " boiled off," within the meaning of those two terms as given in paragraph 387. Partial Boiling. — Under paragraph 387 relating to silk fabrics " in the gum " and " boiled off," a slight boiling wiiich leaves a majority of the gum in SCHEDULE L SILKS AND SILK GOODS. . 623 the goods is not sullicient to remove the fabrics from the former to tlie latter class. Meiulelsuii v. U. S. (154 Fed. Rep., 33; T. D. 27898) and Rice v. U. S. (123 Fed. Rep., 848) followed.— T. D. 2S738 (G. A. 6715). Silk Chiffon. — Woven fabrics in tlie piece, of light texture, composed of silk, 54 centimeters in width, having borders or selvages of the same color as the body of the fabric, which are generally known in trade as " silk chiffon " or " mous- seline," or " mousseline sole," or " muslin," are dutiable according to weight, condition, etc., under the provisions of paragraph 387, and not under paragrapli 390 as " veilings." G. A. 4435 (T. D. 21115) cited and followed.— T. D. 26353 (G. A. 6034). Clotli from Waste Silk. — Sillv cloth in the grey or ecru, close woven, of " bourette " or waste silk, and intended for use in making cartridge or powder bags, is dutiable under the provisions of paragraph 387 and not at 50 per cent ad valorem under the provisions of paragraph 391. — T. D. 19135 (G. A. 4108). Silk Fabrics containing less than 45 per cent in weight of silk, when weigh- ing less than IJ ounces per square yard, silk the component material of chief value, held to be dutial)le at 50 per cent ad valorem under the provisions of paragraph 391 in accordance with the decision of the United States Circuit Court of Appeals for the Second Circuit In re The H. B. Clatliu Co. (92 Fed. Rep., 914).— T. D. 21232 (G. A. 4449). Flax-Wool Fabrics Proviso in Paragraph 39 1. — Flax-wool fabrics in which tlax is the more valuable element are dutiable under paragraph 346 as fabrics in chief value of flax, rather than under paragraph 366 as cloths in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that " all manufactures of which wool is a component material shall be classified and assessed for duty as manufactures of wool." — U. S. r. Johnson (C. C. A.), T. D. 28516; T. D. 27897 (G. C.) and Abs. 11697 (T. D. 27409) and 11794 (T. D. 27426) affirmed. Silk Gauze and Chiffon IJands. — Woven silk fabrics in the piece, not ex- ceeding 30 centimeters, or 12 inches, in width, known as " chiffon bands," " baudes mousselin," " gauze bands," "gauze ribbons," etc, are dutiable under paragraph 391 as maiuifactures if silk, not specially provided for, and not under paragraph 390 as "trimmings." Robinson v. U. S. (121 Fed. Rep., 204) cited and followed; G. A. 4435 (T. D. 21115) reversed in part.— T. D. 25866 (G. A. 5876). Gloria Cloth, Silk Chief Value. — Merchandise commercially known as " glorias," umJn'eila goods of cotton weft and silk warp, imported from Germany or England, which consist of silk-and-cotton fabrics woven in the piece, weighing not less than I J ounces per square yard and nut more than 8 ounces per square yard, and containing not more than 20 per cent in weight of silk, dyed in the piece, and which de not contain two or more colors in the filling, are properly classable for duty under the provisions of paragraph 387, and not under the provisions of either paragraph 311 or 391, silk being found as the component material of chief value in said merchandise. — T. D. 22574 (G. A. 4789). Hairpins, Silk Covered. — Women's plain base-metal hairpins, wrapped with silk thread, except a small space at the ends, the thread and cost of applying the same constituting the chief olenient of value, are dutiable at 50 per cent ad valorem under paragraph 391.— T. D. 21921 (G. A. 4634). Jacquard Figured Goods. — The sample exhibited showed the merchandise to have been Jacquard figured goods, in the piece, made of silk and cotton, silk being the component of chief value, two colors in the filling and the fabric dyed 024 DIGEST OF CUSTOMS DECISIONS. ■!i till' yani ; it was diitialilr innlci- |iai-:i;,n-:ii)li ;>91. — Kiiautli r. U. S. (Ct. Oust. Appls.). T. 1). :{llilG; Ab. 21U21 (T. 1 >. L'lMllH)) reversed. Silk falirics made npnn a .TacciunnI loom and (•(inlaiuiiij; two or more colcjr.s ill tlie liiliii;; lu'ld to lie " .lactnianl IikiuhmI ,i,Mods in the piece, eoiitaiiiiii}; two or more colons in llif tilling," re^'ardless ol' the la (T. I>. 2(it;.'>7) ) rever.siMl. Jacquard Silk Goods. — Figured tapestry or uiibolstery fabrics in the piece composed (if silk \\ai|> and cotton filling, silk cliiel' value, woven in looms with the .Tac(iuar(l attachment, weighing over lA iiuiices and not more than S ounces per square yard, the warp threads and tilling threads proper being each of a single color, are dutiable under tlie provisions of paragraph 391, because they have a single cnHon thread of a different shade oi- cohir from the other threads, running at intervals of about a half inch straight across the back of the fabric from selvage to selvage, the board holding (hat such threa7S03), cited and followecL— T. I). 127805 (G. A. 0525). " Kemanit," an article manufactured from carbonized silk obtained from rags, is dutiable as a manufacture of silk under parajrraph 391 rather than free of duty under paragraph 001 as silk waste, or dutiable under section 6 as an unenumerated article.— Frank v. U. S. (C. C. A.), T. D. 27803; T. D. 27005 (C. C.) and (G. A. 5854) T. D. 25779 affirmed. Shantungs and Pongees. — Silks which, by the usual means of testing by boiling in water containing 10 per cent of olive oil soap, showed a loss by weight varying from 18 to 27 per cent, held to be dutiable as silk fabrics " in the gum," rather than as ■' boiled off," under paragraph 3S7. Where an importer appeared at a hearing before the Board of General Ap- praisers and introduced merely an ex parte affidavit, the introduction of further evidence in the circuit court on appeal is not to be denied under the rule in U. S. V. China .S: Japan Trading Co. (71 Fed. Kep., 804) relating to a case where the importer failed to offer any evidence or to appear before the board. — Mendekson v. U. S. (C. C. A.), T. D. 27898; T. D. 27088 (C. C.) and G. A. decision (unpubli.shed) reversed. Silk-Wool Dress Goods. — The proviso in paragraph 391, requiring that "all manufactures, of which wool is a component material, shall be classified and assessed for duty us manufactures of wool," includes all goods composed of silk and wool, whether covered by said paragraph or not; and silk-wool dress goods, silk chief value, are thereby removed from the provision in paragraph 387 for woven fabrics in part of silk, to that in paragraph 309 for "women's and children's dress goods in part of wool." A proviso is not necessarily to be construed with reference solely to the para- graph to which it is attached; its scope deiiends upon its words and import rather than upon the divisions made in the statute for purposes of con- venience.— U. S. V. Scruggs (C. C. A.), T. D. 28580; T. D. 27652 (G. C.) and Ab. 9272 (T. D. 20890) reversed. Swivel-Figured Silks. — In construing the provision in paragraph 391, for Jacqnard figured silks "containing two or more colors in the filling," Held that the threads which compose figures produced by the swivel device, and which do not extend from selvage to selvage of the fabric, are not a part of the filling, and that Jacqnard goods containing only two colors, one of which is given by such swivel threads, are not within said provision. Wimpfheimer v. U. S. (suit 3(:)06, T. D. 27748) followed.— T. D. 27790 (G. A. 6508). In construing the provision in paragraph 391, for Jacquard figured silks " con- taining two or more colors in the filling," Held that threads which compose figures produced by the swivel device, and which do not extend from selvage to selvage of the fabric, are not a part of the filling, and that Jacquard goods con- taining only two colors, one of which is given by such swivel threads, are not within said provision. — Wimpfheimer v. U. S. (C. C. A.), T. D. 27748; T. D. 26878 (CO.). and (G. A. 4542) T. D. 21569 affirmed. AVeight of Silk Goods. — In ascertaining the weight of silk goods no deduc- tion from the weight is allowable for sea moisture absorbed before importa- tion.— T. D. 20077 (G. A. 4274). SCHEDULE L SILKS AND SILK GOODS. 627 Wool, a Component Material. Flax-Wooi. Fabrics. — Flax-wool fabrics in which flax is the more valuable element are dutiable under paragraph 346 as fabrics in chief value of flax, rather than under paragraph 366 as manufactures in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that " all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool." Proviso in Paragraph 391. — In construing paragraph 391, relating to " all manufactures of which silk is the component material of chief value," and containing a proviso " that all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool," Held that the expression "all manufactures" in the proviso has relation only to the same words used in the beginning of the paragraph, this being in ac- cordance with the ordinary rule that a proviso at the close of an independent l)aragraph like this should be construed as only limiting or being limited by what precedes it therein.— U. S. v. Walsh (C. C. A.), T. D. 28325; T. D, 27921 (C. C.) and Ab. 11698 (T. D. 27409) affirmed. DECISIONS UNDER THE ACT OF 1894. Catheters and Bougies, composed of silk webbing coated with oxidized oil, are dutiable as manufactures of silk.— T. D. 16431 (G. A. 3220). Dress Goods of Silk, in Part of Wool. — Paragraph 297 deferring until January 1, 1895, the reduction in duty provided by said act on " manufactures of wool," held applicable to dress goods composed in chief value of silk, but in part of wool.— Robinson v. U. S. (C. C), T. D. 26943; Abs. 5560-3 and 5598-9 (T. D. 26248) affirmed. Fabrics of Silk and Wool. — Fabrics in the piece, composed of silk and worsted; of which silk is the component material of chief value, commercially known as bengalines, cristals, moires, etc., and which are used in combination costumes for women and children to make sleeves or waists, or for trimming, are not commercially known as dress goods, are not goods of similar descrip- tion or character, and are not dutiable as such, at 50 per cent ad valorem, under paragraph 283, but as "manufactures of which silk is the component material of chief value," under paragraph 302. U. S. v. McCreery (91 Fed. Rep., 115) followed.— T. D. 20924 (G. A. 4397). Jewel Cases composed of silk, plush, and other materials and designed for use in exhibiting jewelry, watches for sale, and for holding and preserving them by the consumer are dutiable at 45 per cent ad valorem under the pro- visions of paragraph 302, act of August 28, 1894, and section 19, act of June 10, 1890, and not at 25 per cent ad valorem as parts or usual coverings of watches. — T. D. 20806 (G. A. 4378). Worsted Yarn Twisted With Spun Silk is dutiable as a manufacture of silk and not as spun silk in skeins.— T. D. 16650 (G. A. 3295). DECISIONS UNDER THE ACT OF 1890. Bolting Cloth. — A thin, gauze-like, unbleached silk tissue, of very light weight, quite transparent, from 18 to 24 inches wide, is not free as bolting cloth.— T. D. 12554 (G. A. 1238). Cotton Crepe Piece Goods. — Woven piece goods, composed of silk and cotton, silk being component material of chief value, dutiable at 50 per cent ad valorem under paragraph 414. — T. D. 19312 (G. A. 4139). 628 DIGEST OF CUSTOMS DECISIONS. Dress Goods of Silk and Worsted are not dutiable under this paragraph as manufactures of silk. i)ein,u' t'Xiircssly excluded tlicrefroni l\v virtue of the proviso, and are dutiable under paraKrai»li ;VJ.3 as dress goods in part of wool. — Arnold v. U. S., 113 Fed. Ilep., 1004. Silk Dust or Flock is a manufacture of silk.— T. D. 12149 (G. A. 1011). Silk Girdles about 6 feet long and li inches wide, designed to be worn around the waist to give shape to loose-fitting garments, are not wearing ap- parel.— T. D. 12422 (G. A. IIGO). In Part Wool Dress Goods (Gloria Cloth). — Gloria cloth, a manufacture of silk in the warp and worsted in the weft (silk chief value), having no border on the selvage, which is the distinguishing characteristic of umbrella cloth, is dress goods composed wholly or in part of worsted. T. D. 12230 (G. A. 1044). In re Bister (C. C), 54 Fed. Rep., 158; Bister v. U. S. (C. C. A.), 59 Fed. Rep., 452.— T. D. 14713 (G. A. 2435). Military Silk Sashes are not wearing apparel.— T. D. 12225 (G. A. 1039). Silk Striped Sleeve Linings composed of cotton and silk, cotton predominat- ing in quantity but silk in value, is dutiable as a manufacture of silk and not as cotton cloth with an admixture of silk.— T. D. 14158 (G. A. 2157). Silk Screens— Water Paintings. — Water paintings on silk, being silk screens, are manufactures of silk and not paintings. — T. D. 13308 (G. A. 1688). AVool and Silk W'earing Apparel. — The proviso in paragraph 414 qualifies only the paragraph to which it is attached and wearing apparel of wiiich silk is the component material of chief value is specially provided for in paragraph 413.— T. D. 15312 (G. A. 2746). Silk-Covered Wire Hat Braid (silk chief value) is dutiable as a manu- facture of silk and not as wire.— T. D. 15149 (G. A. 2675). Silk and W^orsted Dress Goods. — Women's and children's dress goods com- posed of silk and worsted (silk chief value) are dutiable as dress goods com- posed in part of worsted and not as manufactures of silk. — T. D. 13287 (G. A. 1667). DECISIONS UNDER THE ACT OF 1883. Chenille Cords. — Chenilles made of w^arp silk threads laid close together with cross threads or filling, so as to make a woven fabric, and cutting it into strips of the width of several of the warp threads, and then raveling out the threads on the edge of the strip, thus making a cord with a nap or bur extending around it, are, though used only for working into embroideries, dutiable as manufactures of silk and not as " thrown silk in gum, not more advanced than singles, tram, organziue, sewing silk, twist, floss in the gum, and spun silk, silk thread, or yarns of every description." — Walker v. Seeberger (D. C), 38 Fed. Rep., 724. Cloth of Silk, Cotton, and Wool.— Cloth composed partly of silk, partly of cotton, and partly of wool, silk being the component material of chief value, and the proportion in value of wool being less than 25 per cent, is dutiable as a manufacture of silk and not as a manufacture of wool. — Hartranft v. Meyer, 135 U. S., 237. Silk Gauze Claimed to be " Bolting Cloth."— Silk gauze 17i inches wide held to be a manufacture of silk and not bolting cloth. See 49 Fed. Rep., 220, and 56 Fed. Rep., 474.— T. D. 10645 (G. A. 229). Silk-Warp Henriettas. — Dress goods, silk-warp henriettas, held dutiable as dress goods and not as manufactures of silk. — T. D. 10571 (G. A. 221). SCHEDULE L SILKS AND SILK GOODS. 629 Silk Cloakings — Imitation Sealskin. — Imitation sealskin cloakings made of silk, or of which silk is the component of chief value, are dutiable as manu- factures of silk and not as articles not enumerated. — Hermann v. Robertson, 33 Fed. Rep., 654. Umbrella Cloth of Silk and Cotton, cotton predominating in weight, but silk in value, held dutiable as a manufacture of silk and not as countable cotton nor as a manufacture of cotton.— T. D. 10353 (G. A. 74) ; T. D. 10655 (G. A. 239). Violin Strings of Silk are manufactures of silk and not parts of musical instruments.— T. D. 10339 (G. A. 60) ; T. D. 11593 (G. A. 768). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Silk and Cotton Goods. — The goods were composed of silk and cotton in varying proportions, the warp being all cotton and the tilling partly silk. Silk was chief value. They were dutiable as manufactures of silk. — Solomon v. Arthur, 102 U. S., 208. Silk Crapes are dutiable as manufactures of silk and not as "piece silks." — Lottimer v. Smythe (17 Int. Rev. Rec, 12), 15 Fed. Cas., 929. 319. Yarns, threads, filaments of artificial or imitation silk, or of artificial or imitation horsehair, by whatever name known, and by whatever process made, 35 per centum ad valorem ; belting, cords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of 1913 yarns, threads, filaments, or fibers of artificial or imitation silk or of artificial or imitation horsehair, or of yarns, threads, filaments, or fibers of artificial or imitation silk, or of artificial or imitation horsehair and india rubber, by whatever name known, and by whatever process made, 60 per centum ad valorem. 405. Yarns, thi-eads, filaments of artificial or imitation silk, or of artificial or imitation horsehair, by whatever name known, and by whatever process made, if in the form of singles, 45 cents per pound ; if in the form of tram, 50 cents per pound ; if in the form of organzine, 60 cents per pound : Provided, That in no case shall any yarns, threads, or filaments of artificial or imitation silk or imitation horsehair, or any 1909 yarns, threads, or filaments made from waste of such materials, pay a less rate of duty than 30 per centum ad valorem ; * * *, beltings, cords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of yarns, threads, filaments, or fibers of artificial or imita- tion silk or of artificial or imitation horsehair, by whatever name known, and by whatever process made, 45 cents per pound, and in addition thereto, 60 per centum ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Artificial Silk Ribbons. — Ribbons composed in chief value of artificial silk were held properly classified under paragraph 319. — Ab. 37242. DECISIONS UNDER THE ACT OF 1909. Artificial Silk Plush. — Plush made of artificial silk held dutiable as cotton plush by similitude under paragraph 315. Thomass v. U. S. (1 Ct. Cust. Ai)pls., ?6; T. D. 31107) followed.— Ab. 32115 (T. D. 33362). 6,30 DIGEST OF CUSTOMS DECISIONS, Artificial Silk Yarns. The merchandise is the crudest form of artificial sill< known to the throwster's trade; it corresponds precisely to the natural silk single as this is made up from the cocoon ; it was properly held to be in the form of sinijles and not tram, and the form being the determining fact for consiileration, it was dutiable as singles under paragraph 405. — U. S. v. Straus & Co. (Ct. Cust. Appls.), T. D. 32164 (G. A. 7190) ; T. D. 31404 affirmed. Artificial Silk Yarns Made From Waste,— The merchandise here in ques- tion is made from artificial silk waste produced in the winding and reeling of artificial silk yarns. In the case at bar the merchandise does not resemble a sliver in appearance, and we think it must undergo some further process before it can be said to be in the condition of a sliver. It has, however, been " carded," and in this respect it would appear to be in the same condition as a cotton " lap," and the testimony in the case would indicate that it occupies in the artificial silk industry a place corresponding with that of the cotton card lap in the cotton industry. We therefore conclude that it is properly dutiable by similitude as cotton card laps at 35 per cent ad valorem under paragraph 313. — Ab. 34045 (T. D. 33872). Cotton Yarn Coated with Cellulose. — The merchandise, it is true, retains its character as cotton yarn, but the language of paragraph 405 is comprehen- sive in its application to artificial or imitation horsehair by whatever name known and by whatever process made; and "artificial or imitation horsehair" (le.scribes the importation accurately. It was dutiable as such under the para- graph named.— U. S. v. Eckstein (Ct. Cust. Appls.), T. D. 32354; (G. A. Ab. 26216) T. D. 31788 reversed. Horsehair Hats, — To determine a similitude the final question is one of fact, namely. What article named in the statute does the imported article most clo.sely resemble in material, quality, texture, or use, comparison being made with some article which in any of those particulars would bring it properly within the designated class? And it is clear that both as to texture and use the articles here, horsehair hats, may be, and are properly to be, compared with artificial horsehair hats. Robins v. U. S. (1 Ct. Cust. Appls., 252; T. D. 31278). Paterson v. U. S. (166 Fed. Rep., 733; T. D. 20377) distinguished.— U. S. v. Buss & Warner (Ct. Cust. Appls.), T, D. 32357; (G. A. 7275) T. D. 31881 reversed. DECISIONS UNDER THE ACT OF 1897. Artificial Horsehair. — Artificial hor.sehair is a yarn, and being composed of the same constituents in approximately the same proportions as cotton, and being used interchangeably with polished cotton yarn for making hat braids, it is similar in material and use to cotton yarn, and dutiable as such under paragi-aph 302.— U. S. v. Eckstein (U. S.), T. D. 32090; T. D. 29504 (C. C. A.) affirmed; T. D. 28860 (C. C.) and (G. A. 6387) T. D. 27442 reversed. Belts of Artificial Silk and Metal, — Belts in chief value of artificial silk and in part of metal were held dutiable as articles in part of metal under paragraph 193, as claimed by the importers. U. S. v. Berlinger (167 Fed. Rep., 800; T. D. 29577).— Ab. 21858 (T. D. 30027), Artificial Silk Gloves, — Gloves made of yarn composed of cellulose filaments obtained from cotton waste by subjecting this to a chemical treatment are not articles of wearing apparel to be classetl by similitude as silk, but are to be classed by similitude as wearing apparel, value in chief of cotton or other vege- SCHEDULE L — SILKS AND SILK GOODS. 631 table fiber, and were dutiable as such under paragraph 314. — Thomass & Co. v. U. S. (Ct. Oust. Appls.), T. D. 31107; (G. A. 6718) T. D. 28759 reversed. Artificial-Silk Hair Rolls.— That hair rolls are wearing apparel see Guth- nian v. U. S. (T. D. 31214) ; and that wearing apparel composed of artificial silk yarns is properly dutiable by similitude to cotton wearing apparel see Thomass v. U. S. (T. D. 31107).— Ab. 25973 (T. D. 31727). Artificial Silk Hats are dutiable by similitude at the rate for silk wearing apparel, provided by paragraph 390. A protest relating to " hats made from so-called artificial silk " can not be construed as relating to hats made from real horsehair. — U. S. v. Wanamaker (C. C. A.), T. D. 30385; T. D. 29G76 (C. C.) reversed and (G. A. 6606) T. D. 28217 affirmed. Artificial Silk Articles. — Ornaments in chief value of artificial silk and in part of leather are dutiable as manufactures of cotton by similitude under paragraph 322 rather than as manufactures of silk by similitude under para- graph 391, or as manufactures of leather by similitude under paragraph 450. — Loewenthal v. U. S. (C. C), T. D. 29164; Ab. 7246 reversed. Webbings and Beltings Composed of Artificial Silk were claimed to be dutiable as cotton webbings and beltings under paragraph 320, by similitude. Protests sustained on the authority of Thomass v. U. S. (T. D. 31107). — Ab. 25054 (T. D. 31380). Artificial Silk Yarn of the same character as that passed upon in Hardt, Von Bernuth & Co. v. U. S. (146 Fed. Rep., 61; T. D. 27028) was claimed to be dutiable as silk yarn, by similitude, under paragraph 385, rather than as cotton yarn (par. 302). Protest overruled. — Ab. 25228. Artificial silk yarn or threads, being shown by overwhelming testimony to be wholly dissimilar to cotton yarn, and to approximate closely to silk yarn in the characteristics of appearance, quality, texture, and use. Held to be dutiable as silk yarn under the provisions of paragraph 385 by virtue of the " similitude clause," section 7. Hardt, Von Bernuth & Co. v. U. S. (T, D. 27028) distinguished on new evidence presenting a different record. — T. D. 27661 (G. A. 6459). The importers, having formally abandoned their protests against the assess- ment of duty at the rate of 30 per cent ad valorem, levied under the pro- visions of paragraph 385, on certain artificial silk yarn, which they had claimed was properly dutiable under paragraph 302 by similitude to cotton yarn, the said protests are overruled and the assessment of duty made by the collector will stand. G. A. 5257 (T. D. 24155), Von Bernuth v. U. S. (133 Fed. Rep., 800; T. D. 25870), and same ca.se (T. D. 27028) cited.— T. D. 27392 (G. A. 6378). Braids of Horsehair and Silk are not dutiable as braids in part of " wool " under paragraph 371. but are dutiable under paragraph 390 as braids composed in chief value of silk, either directly or by similitude. — Donat v. U. S. (C. C), T. D. 25113; (G. A. 4876) T. D. 22843 reversed in part. Horsehair Wearing Apparel — Hats — Silk — Wool — Similitude. — Hats com- posed of horsehair are not dutiable as wool wearing apparel under the pro- visions of paragraph 370, but are dutiable by similitude to hats made of silk, !'.t the rate of 60 per cent ad valorem, under the provisions in paragraph 390 for ** articles of wearing apparel of every description, made of silk, or of which silk L< the component material of chief value."— Donat v. U. S. (T. D. 25113) fol- lowed.— T. D. 25109 (G. A. 5614). 632 DIGEST OF CUSTOMS DECISIONS. Hats composed of horsehair braids boar a Kroater similarity In material, quality, and texture to silk hats than to any other enumerated dutiable article In the tariff act of 1897, and they are dutiable by similitude to silk hats at the rate of 60 per cent ad valorem under the provision in paragraph 390 of said act for " articles of wearing apparel of every description " made of silk or of which silk is the component material of chief value. U. S. v. Cochran (T. D. 82349) and U. S. v. Buss & Warner (T. D. 32357) cited— T. D. 32G17 (G. A. 7373). Horsehair Mattresses. — Manufactures composed wholly or in part of horse- hair are not dutiable by reason of such hair component as manufactures of wool, hair of the horse not being hair of the kind mentioned in paragraph 3S3, which dehnes the word " wool " as used in connection with manufactured articles, the horse not belonging to the class of animals described therein. Mattresses composed of horsehair and cotton, horsehair chief value, are not specially provided for in the tariff act of 1S97, and are, therefore, dutiable as unenumerated manufactured articles under section 6 at 20 per cent ad valorem. Mattresses composed of steel, wood, cotton, and horsehair, horsehair chief value, are specially provided for in paragraph 193 as " articles or wares not specially provided for, composed in part of steel, wholly manufactured," at 45 per cent ad valorem. Hartranft v. Sheppard (125 U. S., 337), Seeberger v. Schlesinger (152 id., 581), Herman v. Robertson (41 Fed. Rep., 881), In re Wa (G. A. 3947), and In re Groedel (G. A. 4595) followed.— T. D. 2178G (G. A. 4605). Imitation Horsehair Hats. — Imitation hor.sehair hats are in material almost identical with, in quality and texture they resemble, hats of cotton ; the use of them, too, is similar. They were dutiable at the same rate with cotton wear- ing apparel under paragraph 314 at 50 per cent ad valorem. — U. S. v. Cochran f. Co. et al. (Ct. Cust. Appls.), T. D. 32349; (G. A. 0487) T. D. 27743 reversed. Iniitntion Horsehair Braids. — The imitation horsehair braids of the im- portation were not shown to resemble pyroxylin or its compounds, or any article of which pyroxylin is the component material of chief value. On the contrary, in texture, quality, and use they resemble braids of cotton, and since they were dutiable by similitude, they were dutiable as cotton braids. — Isler «& Guye et al. V. U. S. (Ct. Cust. Appls.), T. D. 34401; (G. A. Ab. 34047) T. D. 33872 affirmed; The article which the importation most resembles in material, quality, tex- ture, and use furnishes the basis for comparison in determining a duly by simili- tude. Here it seems clear that in the respects named artificial horsehair braids more nearly resemble cotton braids than straw braids. U. S. v. Eckstein (2 Ot. Cust. Appls., 312; T. D. 32049) ; U. S. v. Cochran (3 ib. ; T. D. 32349) ; U. S. v. Buss & Warner (3 ib. ; T. D. 32357).— Plummer & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32539; (G. A. 6491) T. D. 27761 aflirmed. Imitation Pongee Silk, in chief value of cotton, was dutiable under para- graph 311. A certificate of the Yokohama Chamber of Commerce as to the value of a commodity imported from .Japan to the United States is admissible under treaty regulations as evidence before the Board of United States General Appraisers, .Judicial notice will be taken that with the present means of intercommunica- tion between the various countries of the world the price of a commodity like cotton does not greatly fluctuate or differ in diffcM-cnt countries. — Saito v. U. S. ret. Cust. Apphs.), T. D. 31184; Ab. 21443 (T. D. 29S4S) affirmed. SCHEDULE L SILKS AND SILK GOODS. 633 Imitation Silk Yarn.— Certain imitation sillj yarn was found to resemble equally silk yarn and cotton yarn in the particulars of texture, quality, and use and to be composed of cellulose to the extent of nearly 90 per cent. Held that it resembles cotton yarn in the particular of material more than it does silk yarn, as cotton consists of nearly pure cellulose, and that it is accordingly dutiable at the rate provided for cotton yarn in paragraph 302 rather than at that provided for silk yarn in paragraph 385, by virtue of section 7, prescribing that unenunierated articles shall pay duty at the rate chargeable on the enu- merated article which they most resemble " in material, quality, texture, or the use."— Von Bernuth v. U. S. (C. O. A.), T. D. 27028; T. D. 25870 (.0. C.) and (G. A. 5257) T. D. 24155 reversed. DECISIONS UNDER THE ACT OF 1890. Imitation Straw Hats. — Hats and bonnets composed of straw, horsehair, cot- ton, and other materials (the horsehair and cotton chief value), known as straw hats and bonnets, are not dutiable as manufactures of straw. — T. D. 15390 (G. A. 2784). SCHEDULE M— PAPERS AND BOOKS. S20. Sheathing paper, pulpboard in rolls, not laminated, roofing felt, common paper-box board, not coated, lined, embossed, printed, or deco- 1913 rated in any manner nor cut into shapes for boxes or other articles, 5 per centum ad valorem. 1909 407. Sheathing paper and roofing felt, 10 per centum ad valorem. 1897 394. Sheathing paper and roofing felt, 10 per centum ad valorem. 1894 304. Sheathing paper and roofing felt, 10 per centum ad valorem. 1890 416. Sheathing paper, 10 per centum ad valorem. 1883 389. Sheathing paper, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Adhesive Felt for Sheathing Vessels. — Merchandise classified as roofing felt under paragraph 320, although imported in rolls, was found to be used for sheathing vessels and held free of duty under paragraph 481. — Ab. 38878. Saturating Paper and Sulphite Tag Rolls. — The merchandise invoiced as sulphite tag rolls is made entirely of chemical wood pulp, first macerated in beating engines and then processed over noard machines, after which it is wound in rolls at the end of the machine. It was held dutiable as pulpboard in rolls not laminated, and the saturating paper was held dutiable as sheathing paper under paragraph 320. — Ab. 38847. Saturating Paper. — Certain so-called sheathing paper, consisting of dry, unsaturated felt paper, dutiable at the rate of 25 per cent ad valorem under paragraph 332 as paper not specially provided for. — Dept. Order (T. D. 36137). Strawboard, classified under the provision in paragraph 328 for press board or press paper, found to be used almost exclusively as a common paper- box board, was held dutiable under paragraph 320. — Ab. 38384. DECISIONS UNDER THE ACT OF 1897. Sheathing Felt, not Adhesive, is not entitled to free entry under para- graph 553. While adhesive ship-sheathing felt is entitled to free entry irrespective of its actual use, sheathing felt not adhesive, admittedly imported for roofing, is dutiable at the rate of 10 per cent ad valorem under paragraph 394. U. S. v. Nichols (46 Fed. Rep., 359) and G. A. 110 cited and distinguished.— T. D, 22448 (G. A. 4752). DECISIONS UNDER THE ACT OF 1890. Roofing Felt. — Tarred roofing paper held dutiable by similitude as sheathing paper. Reversing T. D. 11348 (G. A. 631).— T. D. 14409 (G. A. 2293). 321. Filter masse or filter stock, composed wholly or in part of wood 1913 pulp, wood fiour, cotton, or other vegetable fiber, 20 per centum ad va- lorem. 408. Filter masse or filter stock, composed wholly or in part of wood 1909 pulp, wood flour, cotton, or other vegetable fiber, 1^ cents per pound and 15 per centum ad valorem. 635 636 DIGEST OF CUSTOMS DECISIONS. 395. Filter masse or filter stock, composed wholly or in part of wood 1897 pulp, wood Hour, fottoii. or other ve^'otable fiber, li cents per pound and 15 per ci-nluni ad valorem. 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Filtrier Material. — Duty was assessed on the merchandise here involved under parafjraph 462 as manufactures of asbestos. The filtrier material, u.sed for filtering purposes and beinj^ made in part of wood pulp, is properly subject to duty uuder paragraph 408.— Ab. 28GGG (T. D. 325G0). DECISIONS UNDER THE ACT OF 1894. Filter Masse, designed for filtering beer, is dutiable as chemical wood pulp bleached and not as a manufacture of pulp.— T. D. 16642 (G. A. 3287). DECISIONS UNDER THE ACT OF 1890. Filtering Masse held dutiable as a manufacture of cotton and not as wood pulp.— T. D. 15243 (G. A. 2736). Sec. 600. That paragi-aph three hundred and twenty-two, Schedule M, and paragraph five hundred and sixty-seven of the free list of the Act entitled "An act to reduce tariff duties and to provide revenue for the Government, and for other purposes," approved October third, nineteen hundred and thirteen, be amended so that the same shall read as follows : " 322. Printing paper (other than paper commercially known as hand- made or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or l)indiiigs, not .-._ specially provided for in this section, valued above 5 cents per pound, ^7 -twelve per centum ad valorem: rroridcd, however, That if any country, ^°° dependency, provincs, or other subdivision of government shall impose o^^ any export duty, export license fee, or other charge of any kind whatso- ever (whether in the form of addifional charge or license fee or otlier- wise) upon printing paper, wood pulp, or wood for use in the manufac- ture of wood pulp, there shall be imposed ujion printing paper, values above 5 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an addition.'d duty equal to the amount of the highest export duty or other exi)ort charge imposed by such country, dependency, pi'ovince, or other subdivision of government, upon either printing paper or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. 322. Printing paper (other than paper commercially known as hand- made or machine handmade paper, jai)an paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newsitapers, but not for covers or bindings, not specially provided for in this section, valued above 2* cents per pound, 12 iier centum ad valorem: Frovided, hotocver. That if any country, dependency, province, or other sui)division of government shall impose any export duty, exi)ort license fee, or other charge of any kind whatsoever (wliether in the form of additional charge or license fee or f)therwis(>) upon printing paper, wood pulji, or wood for use in the manxi- facture of wood pulp, there shall be imposed upon printing paper, valued above 2i cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of gov- ernment, an addition.al duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, prov- ince, or other subdivision of government, upon either printing paper, or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. SCHEDULE M^ — PAPERS AND BOOKS. 637 409. Printing paper (other tlian paper commercially known as hand- made or machine handmade paper, japan paper, and imitation japan pai)er by whatever nan)e known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, * * * ; valued above 2i cents per pound and not above 4 cents per pound, five-tenths of 1 cent per pound ; valued above 4 cents and not above 5 cents per pound, eight- tenths of 1 cent per pound ; valued above 5 cents per pound, 15 per centum ad valorem: Provided, however. That if any country, dependency, province, or other subdivision of government shall forbid or restrict in any way the exportation of (whether by law, order, regulation, con- 1909 tractual relation, or otherwise, dii'ectly or indirectly) or impose any export duty, export license fee, or other export charge of any kind what- soever (whether in the form of additional charge or license fee or other- wise) upon printing paper, wood pulp, or wood for use in the manu- factnre of wood pulp, there shall be imposed upon printing paper when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty of one- tenth of 1 per cent per pound when valued at 3 cents per pound, or less, and in addition thereto the amount of such export duty or other export charge imposed by such country, dependency, province, or other subdi- vision of government, upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp. 396. Printing paper, unsized, sized, or glued, suitable for books and newspapers, * * * ; valued above 2^ cents per pound and not above 8 cents per pound, five-tenths of 1 cent ^r pound ; valued above 8 cents and not above 4 cents per pound, six-tenths of 1 cent per pound ; valued above 4 cents and not above 5 cents per pound, eight-tenths of 1 . gg„ cent per pound ; valued above 5 cents per pound, 15 per centum ad valorem : Provided, That if any country or dependency shall impose an export duty upon pulp wood exported to the United States, there shall be imposed upon printing paper when imported from such country or dependency an additional duty of one-tenth of 1 cent per pound for each dollar of export duty per cord so imposed, and proportionately for fractions of a dollar of such export duty. 1894 1890 1883 306. Printing paper unsized, sized or glued, suitable only for books and newspapers, 15 per centum ad valorem. 417. Printing paper unsized, suitable only for books and newspapers, 15 per centum ad valorem. 418. Printing paper, sized or glued, suitable only for books and news- papers, 20 per centum ad valorem. 386. Paper, sized or glued, suitable only for printing paper, 20 per centum ad valorem. 387. Printing paper, unsized, used for books and newspapers exclu- sively, 15 per centum ad valorem. DECISIONS UNLjEII THE ACT OF 1913. Printing Paper —Countervailing Duty. Protest, Sufficiency of. — A protest claiming printing paper to be dutiable under paragrapn 322 need not deny that it came from a country which imposed an export duty upon it or the material used in its manufacture. To hold this would be to hold that every protest must negative paragraph E of section 4, which levies additional duty upon any dutiable article coming from a country which bestows a bounty upon its exportation. — U. S. v. Murphy & Co. (Ct. Cust. Appls.), T. D. 36261; G. A. Ab. 38555 affirmed. Countervailing duty to be collected on printing paper valued above 2i cents per pound when imported from Labrador. — Dept. Order (T. D. 35741). Place of Manufacture and of Origin of Wood.— T. D. 33786 of October 11, 1913, relative to countervailing duty under paragraph 322, tariff act of 1913, amended.— Dept. Order (T. D. 34449). 638 DIGEST OF CUSTOMS DECISIONS. The British Coliiiiiliia forest act (consolidated Mar. 27, 1913), chapter 17, section ns. i)arai:r:iiih '2. provides for a tax of 25 cents per cord on all timber cut within the I'rovince suitable for the manufacture of pulp wood or paper, with a rebate of all the tax above 1 cent per cord on such wood used in the Province. This rebate is equivalent to an export duty of 24 cents per cord. following the decision of the department and the court upon a similar re^'ula- llon of the Trovince of Quebec. T. D. 24720, T. L). 27:j;i2, and T. D. [mH5. It has been reported to the Department of State that the Province of Quebec continues to collect on pulp wood cut from the Crown lands of that Province prior to May 1, 1910, an export duty of 25 cents per ord. T. D. 24729, T. D. 27332, and T. D. 30045. An export duty of $0,145 per cubic meter (35.314 cubic feet) is imposed on pulp wood exported from Finland. T. D. 30064 and T. D. 30GS3. It also appears tliat an export duty of H per cent ad valorem is imposed by the Government of I'ortuj^al on pulp wood, wood pulp, or printing paper, when exported from that country. T. D. 33G84. Invoices covering? printing paper must state the name of the manufacturer !iiid place of manufacture thereof, which statement should be verilied so far as practicable by th>^ consular ofhcer who certifies the invoice. The tariff act of October 3, 1913, operates to repeal section 2 of the so-called Canadian reciprocity act of July 26, 1911.— Dept. Order (T. D. 33786). DECISIONS UNDER THE ACT OF 1909. " Normandy Vellum " is not so imitative of the genuine .lapan as to be readily recognized as a substitute therefor, and is not in imitation of japan paper, nor an imitation japan paper. We find that the merchandise is a book printing paper, that it is not one of the papers excluded from paragraph 409 by (he terms thereof.— Ab. 25317 (T. D. 31498). Plate Paper used for photogravure work and in printing illustrations was held properly classified under paragraph 415, rather than as printing paper (par. 409). Pritchard v. U. S. (2 Ct. Cust. Appls., 247; T. D. 31974) noted.— Ab. ?4904 (T. D. 34219). DECISIONS UNDEIl THE ACT OF 1897. Rlue-Print Paper. — Paper used for making blue-print paper is not dutiable as plain basic photographic paper under paragraph 39^. Such papers are of the class suitable for printing books and are dutiable under paragraph 396 if valued id)ove 5 cents per pound at the rate of 15 per cent ad valorem. — T. D. 23378 (G. A. 5031). Book Cover Printing Paper. — The provision in paragraph 396 for "printing paper suitable for books and newspapers" is not limited to paper that is suit- able for printing both books and newspapers, and paper used for printing covers ot booklets, pamphlets, and the like, but not suitable for printing newspapers, i.« dutiable under said provision, and not under paragraph 402 relating to "all other paper not specially provided for."— Hensel v. U. S. (C. C), T. D. 25045; G. A. decision (unpublished) reversed. Kraft Paper. — We would have no hesitancy in deciding against the conten- tion of the importers were it not for the ruling of the cii'cuit court (Hensel v. U. S., 126 Fed. Rep., 576; T. D. 25045), so-called "cover" paper. On the au- thority of that ruling we sustain the claim under paragraph 396. — Ab. 21862 (T. D. 30027). SCHEDULE M PAPERS AND BOOKS. 639 Thin, Flimsy Printing Paper. — A thin, flimsy colored paper said to be used for " printing circulars and printing of all kinds," but not shown to be suitable for books or newspapers, Held dutiable as paper not specially provided for under paragraph 402, and not as " printing paper suitable for books and news- papers " under paragraph 396. The rule that, in reviewing decisions of the Board of General Appraisers under section 15, customs administrative act of 1890, courts should not disturb the board's findings of fact, Held not to extend to a case where the evidence does no sustain such findings. — Gallenkamp v. Wyman (C. C), T. D. 27651; G. A. decision (unpublished) reversed. DECISIONS UNDER THE ACT OF 1890. Unsized Printing Paper. — It appears that, as a rule, every description of printing paper is subjected to some kind of sizing during the process of manu- facture. In one of the first stages vegetable sizing is added to the pulp, and the operation is known as " engine sizing." After the web of the paper has been formed, it may be treated with animal size or glue, and paper so treated is known as " sized " in contradistinction to that which was only engine sized. We hold that engine sizing, or sizing in the pulp, is not the sizing or gluing provided for in paragraph 418.— T. D. 14546 (G. A. 2338). DECISIONS UNDER THE ACT OF 1883. So-Called Printing Paper. — Sized paper suitable for printing paper, writing paper, or various other uses is dutiable as paper not enumerated and not as paper sized, etc.— T. D. 10759 (G. A. 312). Paragraph 386 covers paper primarily and evidently intended for printing purposes — paper recognized commercially as printing paper. — T. D. 10472 (G. A. 122). 323. Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, letter-copying books, wholly or partly manufactured, crepe paper and filtering paper, and articles 1913 manufactured from any of the foregoing papers or of which such paper is the component material of chief value, 30 per centum ad valorem. 410. Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, and all papers not specially provided for in this section, colored or uncolored, white or printed, weigh- ing not over six pounds to the ream of four hundred and eighty sheets, on the basi^ of twenty by thirty inches, and whether in reams or any other foi-m, conts per pound and 15 per centum ad valorem ; if weighing over six pounds and less than ten pounds to the ream, and letter-copying 1909 books, whether wholly or partly manufactured, 5 cents per pound and 15 per centum ad valorem ; crepe paper and filtering paper, 5 cents per pound and 15 per centum ad valorem: Provided, That no article com- posed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made. 397. Papers commonly known as copying paper, stereotype paper, paper known as bibulous paper, tissue paper, pottery paper, and all similar papers, white, colored, or printed, weighing not over six pounds to the ream of four hundred and eighty sheets, on a basis of twenty by thirty inches, and whether in reams or any other form, 6 cents per pound and 1897 -j^g pgj. centum ad valorem ; if weighing over six pounds and not over ten pounds to the ream, and letter-copying books, whether wholly or partly manufactured, 5 cents per pound and 15 per centum ad valorem ; cr^pe paper and filtering paper, 5 cents per pound and 15 per centum ad valorem. 640 DIGEST OF CUSTOMS DECISIONS. 1894 1890 307. Papers known commercially as copyinj; paper, filtorinf? paper, silver paper, and tissue paper, white, printed, or colored, inaile up in copying Imuks, reams, or in any other form, 35 per centum ad va- lorem ; * * *. 419. I'liiier laiown conmiercialiy as coijyinti paper, filtering,' paper, silver Iiai)er, and all tissue-i)aper, white or colured, made up in copyin.i: l)ooks, reams, or in any other form, S cents per pound, and in addition thereto 15 per centum ad valorem ; * * *. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Books of Litmus Taper consisting of strips of litnms |)aper about 2i inches long by three-eighths of an inch wide, stitched together at one end and having a surface-coated paper cover, dutiable as manufactures of bibulous paper or of which such paper is the component material of chief value at the rate of 30 per cent ad valorem under paragraph 323. T. D. 36274 of March 29, 1916, modified.— Dept. Order (T. D. 36519). Imitation Panama Hats dutiable at the rate of 30 per cent ad valorem under paragraph 323 as articles manufactured from tissue paper of which tissue paper is the component material of chief value. — Dept. Order (T. D. 3G39S). Copying "Paper. — Paper imported for u.se solely as a copying paper in con- nection with copying machines but which is not ready for use in its imported state, cla.ssitied as paper commonly known as copying paper under paragraph 323, was claimed dutiable as paper not specially provided for (par. 332). It was held properly classifiable as tissue paper. — Ab. 37732. Tissue Paper, What Is. — Thin, unsized paper of fine, .soft texture, silky to the touch, translucent, and to a limited extent transparent, used for wrapping articles, especially those which the manufacturer does not wish to tarnish, commonly known to the trade as tissue paper, weighing 10^ to 10* pounds per ream of 480 .sheets measuring 20 by 30 inches, is properly classified as tissue paper, notwithstanding the fact that its weight is much greater than that of the ordinary tissue paper. Such paper is more specifically classified as " tissue paper " under paragraph 323 than as " wrapping paper " under i)aragraph 32S or " papers not specially provided for " under paragraph 332. — (Jerniania Importing Co. v. U. S. (Ct. Cust. AppLs.), T. D. 359S8; G. A. Ab. 37725 affirmed. Tissue Wrapping Paper. — Tissue paper, which is also a wrapping paper, is more specifically provided for eo nomine in paragraph 323 than under tlie gen- eral provision for wrapi»ing paper not specially provided for in paragraph 328. — T. D. 34904 (G. A. 7631). DECISIONS UNDER THE ACT OF 1909. Blotting Paper classified as paper with a surface design under paragraph 411, held dutiable as paper not specially provided for (par. 415). — Ab. 31235. Cellulose Watte or Watoline composed of a number of layers of thin,' soft, crgpe paper, is dutiable under the provisions of paragraph 410. That para- graph provides for crepe pai)er, bibulous paper, tissue paper, and for all papers not specially provided for, weighing not over 6 pounds to the ream, and the final clause therein subjects articles made from such papers to at least the SCHEDULE M PAPERS AND BOOKS. 641 rate of duty imposed by the paragraph on the specified papers. Held, that there was no error in assessing the cellulose watte or Watoline at the rate applicable to crepe paper.— T. D. 33347 (G. A. 7456). Crepe Paper. — Heavy crinkled paper used as an embossing stock where higli relief is to be obtained was held properly classified as crepe paper under para- graph 410. It was claimed dutiable as cardboard or as paper not specially provided for (par. 415). Fiegel v. U. S. (167 Fed., 537; T. D. 29503) and G. A. 6870 (T. D. 29591) followed.— Ab. 32597 (T. D. 33511). Crepe Paper Flags. — Miniature American flags made of crepe paper and fastened to a cotton cord or string at intervals of about 2 or 3 inches were claimed to be dutiable as manufactures of paper at the rate of 35 per cent ad valorem under paragraph 420 of said act. The board held them dutiable at the rate claimed, but at not less than 5 cents per pound and 15 per cent ad valorem, by virtue of the proviso to paragraph 410.— Ab. 25173 (T. D. 31450). Round Cut Bowl Papers used in embossing machines, assessed as filter paper under paragraph 410, were claimed dutiable as paper not specially pro- vided for (par. 415). Protest overruled.— Ab. 32596 (T. D. 33511). Disks Cut From Filtering Paper ready for use in filtering were held to be dutiable as " filtering paper " under paragraph 410.— Ab. 24511 (T. D. 31182). Thin Japanese Paper. — Japanese paper weighing between 6 and 10 pounds per ream of 480 sheets, 20 by 30 inches, dutiable under paragraph 410. — Dept. Order (T. D. 32368). " Tea Papers." — "Tea papers" used in making hygienic paper napkins held properly classified as bibulous or tissue paper under paragraph 410, and not > dutiable as paper not specially propivded for (par. 415). — Ab. 29900 (T. D. 32842). DECISIONS UNDER THE ACT OF 1897. Bibulous Paper Bound in Books is dutiable under paragraph 403 at the ■ rate of 25 per cent ad valorem. The provision of paragraph 397 covering bibulous paper in reams or any other form covers only such paper while still retaining its character as paper in the form of reams, sheets, etc., and does not cover the same when it has been made into books. — T. D. 24321 (G. A. 5308). Copying Paper — Natural Color. — The word " colored " is a participial adjective used generally with the meaning of " having a color." The color's origin does not enter into the essential meaning of the word. A paper manufactured of natural barks or reeds having an inherent color that persists through all processes to which it may be subjected and remains a characteristic of the finished product is a colored paper ; and copying paper made of it is colored co[>ying paper, dutiable under paragraph 397. — Davidson v. U. S. (Ct. Gust. Appls.), T. D. 31031; (G. A. 6758) T. D. 28975 affirmed. The provisions in paragraph 397 for copying and tissue paper, " colored," is not limited to paper which has been subjected to a coloring process, but includes that which naturally has color by reason of the pigment in the material used in making the parser. Kraft v. U. S. (61 Fed. Rep., 398) followed. Handmade copying and tissue papers which weigh less than 10 pounds per ream are exclude;] from paragrai)li 401 covering handmade papers " weighing not less than 10 pounds to the ream."— T. D. 28975 (G. A. 6758), affirmed by T. D. 31631 (Ct. Cust. Appls.), supra. 60090°— 18— VOL 1 41 642 DIGEST OF CUSTOMS DECISIONS. Waterproof Crepe Paper.— Tlie teiiii " crei)e paper " as used in parajxraph 397 is not to »»e conlinetl to " crepe tissue paper," but iiicUules as well heavier crinkled papers, such as a lieuvily sized creiie paper winch lias been subjected to a waterproof treatment. Fiegel V. U. S. (T, D. 29503) followed.— T. D. LVrjm (G. A. C870). A paper made by the crepinj? process, which resembles crepe paper, except that it is heavier and has been subjected to waterproofinj,' treatment, is " crepe paper " within the nieaninji: of paraf^raph 397. It was the intention of Congress that paper which has undergone the creping process should pay duty as crepe paper.— Fiegel v. U. S. (C. C. A.), T. D. 29503; T. D. 28858 (C. C.) and (G. A. 6471) T. D. 27(383 aflirmed. Tissue Paper for Manufacturing. — Tissue paper is dutiable under the pro- visions of paragrapli 397, notwithstanding' that it is to be employed for other than the usual puri)oses of such paper. Where an article is denominatively provided for in a provision of the tariff, without words of lindlatiou as to its use, it is dutiable under such jirovision, irrespective of the use to which any particular importation is to be put. U. S. r. Sennner (41 Fed. Rep., 324), U. S. v. Wotton (53 Fed. Rep., 344), and Zucker v. Magone (37 Fed. Rep. 776).— T. D. 26287 (G. A. 6017). DECISIONS UNDER THE ACT OF 1890. liibulous Paper used for dental purposes is dutiable as paper not specially provided for.— T. D. 130.52 (G. A. 1557). Crepe Tissue Paper. — The aritcle known as crepe tissue paper or crepe tissue, but which had acquired no such designation in conuuerce prior to Octo- ber 1, 1890. being a crimped and crinkled paper, much heavier than ordinary tissue paper, weighing from 24 to 48 pounds to the ream and made of tougher and stronger stock, is dutiable as paper not specially provided for and not as ti.ssue paper. Reversing T. D. 14073 (G. A. 2124) and 66 Fed. Rep., 728. Dennison Manufacturing Co. v. U. S. (C. C. A.), 72 Fed. Rep., 258.— T. D. 37157 (G. A. 3474). Filtering Paper Disks. — Filtering paper, when cut into disks about 12 inches in diameter, does not become dutiable as a manufacture of paper under para- graph 425, but remains within the provision in paragraph 419 for " papers commercially known as filtering paper, made up in copying books, reams, or in any ..ther form."— Murphy v. U. S. (C. C), T. D. 26927; G. A. decision (unpublished ) allirnied. Printed Tissue Paper. — Tissue paper having certain colors in stripes and plaids printed or stamped thereon, and not of one uniform color, are dutiable as tissue paper white or colored and not as printed matter. Sustaining T. D. 123U9, G. A. 1081. Kraft v. U. S. (C. C), 61 Fed. Rep., 398. DECISION UNDKR THK ACT OF 1883. Crimped Paper for use in the manufacture of lamp shades, artificial flowers, and Chine.'^e lanterns, etc., is paper not specially provided for and not a manufacture of paper.— T. D. 10888 (G. A. 383). DECISION UNDER STATUTES PRIOR TO THE ACT OF 1883. Tissue Paper mainly, but not exclusively, used for making letterpress copies of letters or written matter is dutiabh> as "other jiaper not otherwise provided for" and not as " pajier. printing, unsized, used for books and newspapers." — Lawrence v. Merritt, 127 U. S., 113. 1913 1909 1897 SCHEDULE M PAPERS AND BOOKS. 643 324. Papers wholly or partly covered with metal leaf or with gela- tin or flock, papers with \Tliite coated surface or surfaces, calender plate finished, hand dipped niarbleized paper, parchment paper, and lithographic transfer paper not printed, 25 per centum ad valorem ; papers with coated surface or surfaces suitable for covering boxes, not specially provided for, whether or not embossed or printed except by lithographic process, 40 per centum ad valorem ; all other paper with coated surface or surfaces not specially provided for in this section ; uncoated papers, gunnned, or with the surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, whether produced in the pulp or otherwise except by litho- graphic process, cloth-lined or reenforced papers, and grease-proof and inntation parchment papers which have been supercalendered and ren- dered transparent or partially so, by whatever name known, all other grease-proof and imitation parchment papers, not specially provided for in this section, by whatever name known, bags, envelopes, and all other articles composed wholly or in chief value of any of the foregoing papers, not specially provided for in this section, and all boxes of paper or papier- mache or wood covered with any of the foregoing papers or covered or lined with cotton or other vegetable fiber, 35 per centum ad valorem ; albuminized or sensitized paper or paper otherwise surface-coated for photographic purposes, 25 per centum ad valorem ; plain basic papers for albuminizing, sensitizing, baryta coating, or for photographic or solar printing processes, 15 per centum ad valorem. 411. Papers with coated surface or surfaces, not specially provided for in this section, 5 cents per pound ; if wholly or partly covered with metal or its solutions (except as hereinafter provided), or with gelatin or flock, or if embossed or printed, 5 cents per pound and 20 per centum ad valorem ; papers, including wrapping paper, with the surface dec- orated or covered with a design, fancy effect, pattern, or character, whether produced in the pulp or otherwise, but not by lithographic proc- ess, 4i cents per pound ; if embossed, or wholly or partly covered with metal or its solutions, or with gelatin or flock, 5 cents per pound and 20 per centum ad valorem : Provided, That pai)er wholly or partly covered with metal or its solutions, and weighing less than fifteen pounds per ream of four hundred and eighty sheets, on a basis of twenty by twenty- five inches, shall pay a duty of 5 cents per pound and 25 per centum ad valorem ; parchment papers, and grease-proof and imitation parchment papers which have been supercalendered and rendered transparent, or partially so, by whatever name known, 2 cents per pound and 10 per centum ad valorem ; all other grease-proof and imitation parchment papers, not specially provided for in this section, by whatever name known, 2 er used largely for wrapping oleaginous substances, and which answers to the approved methods of testing such papers, held dutiable imder the provision in paragraph 411 for " all other grease-proof and imitation parch- ment papers, by whatever name known," rather than as a " wrapping paper " under paragraph 415.— T. D. 30767 (G. A. 7065). Gummed Paper. — I'aper coated on one side with a gummy substance, and intended for use in making labels and paper boxes, is dutiable as " paper with coated surface or surfaces," under paragraph 411, that provision being descrip- tive in its terms and precisely describing the merchandise. — T. D. 31142 (G. A. 7138). Imitation Parchment Papers. — Under the tariff act of August 5, 1909, grease-proof and Imitation parchment papers are dutiable under the provision therefor in paragraph 411, rather than as " manifold " pai)er under paragraph 413, even when suitable for manifolding. In construing the application of the provisions for " all other grease-proof and imitation parchment papers," by whatever name known, and " manifold " paper, as applieer, if covered by surface-coated paper, and does not mention such paper when embossed. Held, accordingly, that such boxes wlien covered with embossed surface-coated paper are dutiable under paragraph 411. — T. D. 30642 (G. A. 7025) ; affirmed by T. D. 31119 (Ct. Cust. Appls.), supra. Paper Forms. — Paragi-aph 415 applies only to papers, plain or printed, but not lithographed. The merchandise here — embossed i)aper ornaments composed in chief value of metal-coated paper — are clearly subject to the terms of para- graph 411 and are dutiable thereuader. Knauth v. U. S. (3 Ct. Cust. Appls., 183; T. D. 32405); U. S. v. Fuld (4 Ct. Cust. Appls., — ; T. D. 33476) dis- tinguished.— U. S. V. Wyman & Co. (Ct. Cust. Appls.), T. D. 33851; (G. A. Ab. 31200) T. D. 33145 and (G A. Ab. 31669) T. D. 33280 reversed. Paper With Surface Design. — The paper of the importation has an em- bossed surface design and is intended for use as covers for books and pamphlets. The proviso to paragraph 415, relating to embossed paper, is lim- ited to such embossed paper as appears in the form of design and shapes like those there specified. The proviso does not apply to this importation. — Steinman v. U. S. (Ct. Cust. Appls.), T. D. 33477; (G. A. Ab. 29184) T. D. 32681 affirmed. Parchment Spinning Paper. — Strips of parchment paper three-fourths of an inch in width, designed to be lapped around the roller in a worsted yarn spin- ning machine, and assessed as paper " strips " under paragraph 415, were claimed to be dutiable as " parchment paper " (par. 411). Prote.sts sustained. — Ab. 24571 (T. D. 31207). Printed Matter on Coated Paper. — The merchandise, in the shape of indi- vidual prints or pictures to be used as illustrations in a monthly periodical, is color prints made on coated paper from metal half-tone plates, and properly subject to classification under paragraph 411, as printed matter on coated paper, rather than as " printed matter not specially provided for," as claimed. — Ab. 25810 (T. D. 31675). Razor Boxes. — Paper boxes covered with embossed surface-coated paper are covered by paragraph 411, and likewise by paragraph 418. The provisions in both paragraphs for the said goods have been held to be equally specific, and it has been further determined that the provisions of paragraph 481 require that the higher of these applicable rates shall be applied on paper boxes cov- ered with embossed surface-coated paper. Woolworth v. U. S. (1 Ct. Cust. Appl.s., 120; T. D. 31119).— Ab. 27615 (T. D. 32161). Roentgen-Ray Paper. — Paper coated with salts of the metals barium and platinum was held to be dutiable as surface-coated paper under paragraph 4n.— Ab. 24528 (T. D. 31207). Sand Paper cla.ssified as surface-coatod paper under paragraph 411 was claimed dutiable as a nonenumerated manufactured article (par. 480). Protests overruled.— Ab. 37663. Supercalendered and Embossed Grease-Proof Paper. — A supercalendered imitation parchment and grease-proof paper, exhibiting an embossed design SCHEDULE M^ — PAPERS AND BOOICS. 649 or fancy effect on tlie surface of the paper, is more specifically provided for as " grease-proof and imitation parchment papers which have been supercalendered and rendered transparent, or partially so, by whatever name known," under paragraph 411, than as " papers, including wrapping paper, with the surface decorated or covered with a design," under the same paragraph. — T. D. 31133 (G. A. 7136). Vegetable Parchment Paper With Cotton Mesh Back. — The importation is known as parchment cloth ; it is made of parchment paper and cotton cloth, the parchment paper being the component of chief value. Its use does not appear by proof, but its apparent characteristics indicate an article differing from either paper or cotton cloth taken alone, and with distinguishing character- istics of its own. It was properly classified by the collector as a manufacture of parchment paper and cotton cloth, dutiable under paragraph 411. Knauth, Nachod & Kuhne (T. D. 24912).— Stursberg, Schell & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32963; (G. A. Ab. 27801) T. D. 32297 affirmed. Window Paper. — The record satisfies us that the paper in the form in which it is here imported is not a wall hanging, and we hold that it was error to so classify it. We sustain the claim at 4i cents per pound under paragraph 411, and modify the decision of the collector to that extent.— Ab. 26611 (T. D. 31866). Windowphanie Paper. — The paper of the importation has been subjected to processes by which, after a finished design in colors had been imprinted on it, it was saturated with linseed oil and no varnish or other substance was applied to produce an added surface. This is not a surface-coated paper. It is dutiable as a " paper with the surface decorated or covered with a design, fancy effect, pattern, or character, but not by lithographic process," under paragraph 411. — Knauth, Nachod & Kuhne et al. v. U. S. (Ct. Cust. Appls.), T. D. 33199; (G. A. 7393) T. D. 32829 reversed. DECISIONS UNDER THE ACT OF 1897 Blue-Print Paper. — Merchandise classified under paragraph 398, relating to "plain basic photographic papers for albumenizing, sensitizing, or baryta coat- ing," was claimed to be dutiable under paragraph 396 as printing paper suitable for books and newspapers. Protests overruled. — Ab. 22751 (T. D. 30364). Borders. — ^Articles known as " borders," made from metal surface-coated paper, are dutiable under paragraph 407 at the rate of 35 per cent ad valorem as manufactures of paper. Articles made from metal surface-coated paper are not dutiable according to the component of chief value, but being made from surface-coated paper are dutiable as manufactures of paper. G. A. 1125 cited and followed. — T. D. 23421 (G. A. 5046). Box Tops of Paper, each embellished with a design embossed thereon and silvered or gilded by blocking from leaf metal, although cut from wall paper, are not dutiable as paper hangings, having ceased to be such, but arc dutiable under the provisions of paragraph 407 as manufactures of paper not specially provided for. G. A. 5814 (T. D. 25676) distinguished; G. A. 5987 (T. D. 26212) cited and followed.— T. D. 27308 (G. A. 6352). Chinese Paper Money, for use in joss houses, is dutiable as a manufacture of paper not specially provided for, and not as metal-coated paper. So-called " lucky papers," used for decorative purposes, are dutiable as metal-coated paper. De Jonge v. Magone (159 U. S., 562) cited.— T. D. 23064 (G. A. 4927). Coated Paper Fluorescent Screens, a class of articles made from coated paper, mounted on wooden frames, with cotton backing, being in chief value of paper, are dutiable at 35 per cent ad valorem under paragraph 407. 650 DIGEST OF CUSTOMS DECISIONS. All article composed in chief value of surface-coated paper is dutialtlo as n iiiniuifacture of paper unless otherwise specially provided for, and even though the coating of the paper be of more value than tlie l)asi(' paper itself, neverthe- less the surface-coated paper must be considered as the component element and not the chemical which is used to coat the paper. — T. D. 24425 (G. A. 5337). Etiquettes. — Small labels or tickets, known as etiquettes, having the words " No. yds. " printeaper and papers colored in wood pulp. I'aper in sheets so coated upon the one surface with coloring or other mat- ter, and otherwise finished, as to imitate wood or marble and embossed and watered fabrics, called " wood paper," " morocco paper," " watered paper," " embossed paper," and " embossed paper watered," held to be surface-coated paper.— T. D. 11105 (G. A. 554). Waterproof Patent Packing, composed of surface-coated paper and cotton netting (surface-coated paper chief value), is dutiable as a manufacture of surface-coated paper and not as a manufacture of cotton or a manufacture of paper.— T. D. 15470 (G. A. 2S19). DECISIONS UNDER THE ACT OF 1883. Gummed Paper for use in making labels and paper boxes is dutiable as paper not provided for and not as a manufacture of paper. — T. D. 10644 (G. A. 228). Paper.s Coated, Colored, and Embossed to imitate leather and papers coated with flock to imitate velvet are dutiable as paper hangings not specially enumerated and ii<»t as manufactures of paper. — Dejonge v. Magone, 159 U. S., 562. 325. Pictures, calendars, cards, booklets, labels, flaps, cigar bands, placards, and other articles composed wholly or in chief value of paper lithographically printed in whole or in ])art from stone, gelatin, metal, or othi-r material (except boxes, views of American scenery or ol)jects, and nmsic, and illustrations when forming a part of a periodical or new.s- paper or of bound or unbound books, accompanying the same, not spe- cially provided for in this s(>ction) shall pay duty at the fijllowing rates: Labels and flai)s iiriiited in less than eight colors (bronze printing to be counted as two colors), but not printed in whole or in part of metal leaf, 15 cents per pound ; cigar bands of the same number of colors and print- ings, 20 cents per pound ; labels and (laps printed in eight or more colors (bronze ju-inting to bo counted as two colors), but not jtriiited in whole or 1913 in i)art of metal loaf, 20 c(Mits i)er poiuid ; cigar bands of the same num- ber of colors anil printings, 25 cents per poiuid ; labels and Haps printed in whole or in part of metal leaf, 35 cents per pomul ; cigar bands printed in whole or in part of metal leaf, 40 cents i)er pound ; booklets, 7 cents per pound; all other articles not exceeding eight one-thousandths of an inch in thii-kness, 15 cents ))er pound; exceiMJing eight one-thousandths of an inch and not exceeding twenty one-thousandths of an inch in thick- ness and less than thirty-five square inches cutting size in dimension, 5 cents per pound; exceeding eight and not exceeding twenty one-thou- sandths of an inch in thickness and thirty -five square inches and over cutting^size in diuieiision, 7 cents per pound; exceeding twenty one-thou- .sandths of an iiK-h in thickness, 5 cents per i)ound, providing that in the case of articles hereinbefore specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest lithographed SCHEDULE M PAPEKS AND BOOKS. 653 material found in the article, but for the purpose of this paragraph the thickness of lithographs mounted or pasted upon paper, cardboard, or other material shall be the combined thickness of the lithograph and the foundation upon which it is mounted or pasted ; books of paper or other material for cliildren's use, lithographically printed in wliole or in part, not exceeding in weight twenty-four ounces each, 4 cents per pound ; 1913 fashion magazines or periodicals printed in whole or in part by litho- graphic process or decorated by hand, 6 Cents per pound ; booklets, wholly or in chief value of paper, decorated in whole or in part by hand or by spraying, whether or not lithographed, 10 cents per pound ; decalcomanias in ceramic colors, weighing not over one hundred pounds per thousand slieets, on a basis of twenty by thirty inches in dimensions, 60 cents per pound ; all other decalcomanias, except toy decalcomanias, 15 cents per pound. 4 12. Pictures, calendars, cards, labels, flaps, cigar bands, placards, and other articles, composed wholly or in chief value of paper, litho- graphically printed in whole or in part from stone, metal, or material otlier than gelatin (except boxes, views of American scenery or objects, and music, and illustrations when forming part of a periodical or news- paper, or of bound or unbound books, accompanying the same, not spe- cially provided for in this section), shall pay duty at the following rates: Labels and flaps, printed in less than eight colors (bronze printing to be counted as two colors), but not printed in whole or in part in metal leaf, 20 cents per pound ; cigar bands of the same number of colors and print- ings, 30 cents per pound ; labels and Haps printed in eiglit or more colors, but not printed in whole or in part in metal leaf, 30 cents per pound ; cigar bands of the same number of colors and printings, 40 cents per pound ; labels and flaps, printed in whole or in part in metal leaf, 50 cents per pound ; cigar bands, printed in whole or in part in metal leaf, 55 cents per pound ; all labels, flaps, and bands not exceeding ten square inches cutting size in dimensions, if embossed or die-cut, shall pay the same rate of duty as hereinbefore provided for cigar bands of the same number of colors and printings (but no extra duty shall be assessed on labels, flaps, and bands for embossing or die-cutting) ; booklets, 7 cents per pound ; books of paper or other material for children's use, not ex- ceeding in weight twenty-four ounces each, 6 cents per pound ; fashion magazines or periodicals, printed in whole or in part by lithographic process, or decorated by hand, 8 cents per pound ; booklets, decorated in whole or in part by hand or by spraying, whether or not lithographed, 15 cents per pound ; decalcomanias in ceramic colors, weighing not over one hundred pounds per thousand sheets on the basis of twenty by thirty inches in dimensions, 70 cents per pound and 15 per centum ad valorem ; weighing over one hundred pound per thousand sheets on the basis of twenty by thirty inches in dimensions, 22 cents per pound and 15 per centum ad valorem ; if backed with metal leaf, 65 cents per pound ; all other decalcomanias, except toy decalcomanias, 40 cents per pound ; all other articles than those hereinbefore specifically provided for in this paragraph, not exceeding eight one-thousandths of one inch in thickness, 20 cents per pound ; exceeding eight and not exceeding twenty one-thou- sandths of an inch in thickness, and less than thirty-five square inches cutting size in dimensions, 8^ cents per pound ; exceeding thirty-five square inches cutting size in dimensions, 8 cents per pound, and in addi- tion thereto on all of said articles exceeding eight and not exceeding twenty one-thousandths of one inch in thickness, if either die cut or embossed, one-half of 1 cent per pound ; if both die cut and embossed, 1 cent per pound ; exceeding twenty one-thousandths of one inch in thick- ness, 6 cents per pound : Provided, That in the case of articles hereinbe- fore specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest material found in the article, but for the purposes of this paragraph the thickness of lithographs mounted or pasted upon paper, cardboard, or other material, shall be the combined thickness of the lithograph and the foundation on which it is mounted or pasted. 415. * * * articles composed wholly or in chief value of paper printed by the photogelatin process and not specially provided for in this ^ Act, 3 cents per pound and 25 per centum ad valorem. 1909 1897 654 DIGEST OF CUSTOMS DECISIONS. 400. Lithographic prints from stone, zinc, aluminum, or other material, hniind or iiiilioimd (cxct'i)! ci^'ar ImIicIs. Iliijis, and hands, lettered or othcrw isi", music and ilhistratlons wlii-ii forming a part of a periodical or newspaper and accompanyinji the same, or if hound in or forminj; a part of printed Ixtoks. not sjtecially provided for in this Act), on paper or other material not exceeding eijiht one-tliousandths of one inch in thickness, 20 cents per pound ; on i)aper or otli(>r material exceeding' eijiht onc-lliousandllis of one inch and not excecdin;^ twi-nty one-thousandths of one inch in tlnckness, and exceedin;; thirty-hve scpiare inches, hut not exceedinj; four iiundred scpiare inches cuttinjj size in dimensions, 8 cents per pound; exceedini; four hundred square inches cutting size in dimen- sions, 35 i)er centum ad valort'in ; prints exceedinj; eiuiit one-thousandths of one inch and not exceeding twenty one-thousandtiis of one inch in tliickness, and not exceedinj^ thirty-five square inches cutting size in dimensions, 5 cents per pound; lithographic prints from stone, zinc, aluminum, or other material, on cardhoard or other material, exceeding twenty one-thousandths of one inch in thickness, G cents per i)ound ; litliographic cigar lahels, Haps, and iiaiids, lettered or hlank, printed from ston€», zinc, alumiinim, or other material, if j)rinted in less than eight colors (hronze printing to be counted as two colors), hut not including labels, flaps, and bands printed in whole or in part in metal leaf, 20 cents per pound. Lahels, tiaps, and bands, if i)rinte(l entirely in hronze jirint- ing, 15 cents per pound ; labels, tiaps, and bands iirinted in eight or more colors, but not including labels, (lai»s, and bands printed in 'vIkjIc or in part in metal leaf. 30 cents per i)ound ; labels, llaits, and bands printed in whole or in part in metal leaf, 50 cents per poimd. Books of paper or other material for children's u.se, containing illuminate, the size of each card rather than of the whole series, as though the cards were imported separately. Weight on Cover. — The dutiable weight of lithographic post cards in strips, which are folded together and attached to a paper cover, includes the weight of the cover. Downing v. U. S. (T. D. 29769) followed.— T. D. 29802 (G. A. 6914). The term "booklets" in paragraph 400 does not include an article consisting of 6 post cards folded together and ready to be detached for use and with a paper cover pasted thereon. Such articles are dutiable under the pz-ovision in the same paragraph for " lithographic prints." In determining under paragraph 400 the "cutting size" of lithographic post cards imported in a folded, undetached condition, the measurement should be on the basis of each card rather than of the entire series, just the same as if they were imported separately. — Downing v. U. S. (C. C), T. D. 29769; Ab. 19845 (T. D. 29313) reversed. Gelatin Prints. — Post cards printed by the so-called gelatin process, classified as printed matter under paragraph 403, were held dutiable as lithographic prints (par. 400). The Rotograph Co. v. U. S. (1 Ct. Cust. Appls., 82; T. D. 31106) followed.— Ab. 3.3504 (T. D. 33727). Gelatin prints produced by the lichtdriick process were not dutiable under paragraph 403. Imt under paragraph 400. Carter v. U. S. (T. D. 31033) reaf- firmed as to sufficiency of protest. When the language of a revenue law would indicate that certain words had been employed by the Congress because the processes of a particular art were changing proces.ses, dictionaries and treatises may be referred to for the pur- pose of showing the state of that art. — Rotograph Co. v. U. S. (Ct. Cust. Appls.), T. D. 31106; (G. A. 6587) T. D. 28158 reversed. Lithographed Show Cards. — We find that the articles are sheets of heavy paper board, upon which appears advertising matter printed by the lithographic process. They are lithographic prints. Note ruling in the case of Luyties v. V. S. (180 Fed. Rep., 1022; T. D. 30840).— Ab. 2.5956 (T. D. 31720). Lithographed .show cards and placards composed of cardboard are dutiable as lithographic prints under the provisions of paragraph 400, according to the SCHEDULE M— PAPERS AND BOOKS. 659 thickness of the articles, and not according to the thickness of the particuhir sheet of paper forming the top or front of the articles, and bearing the litho- graphic imprint. Ab. 1486 (T. D. 25312) noted.— T. D. 25863 (G. A. 5873). Lithographic Prints of Varying Thicknesses. — Lithographic prints, each made up of several pieces of paper of different thicknesses, are dutiable as lithographic prints under the provisions of paragraph 400, according to the thickness and cutting size of the principal or substantial part. Fuld et al. r. U. S. (T. D. 26196) followed; (G. A. 5848) T. D. 24473 reversed.— T. D. 26370 (6. A. 6041). In regard to certain folding pictures, composed of lithographic prints, of vi'hich the substantial portions are of one thickness, and relatively small por- tions consist of little figures of an incidental or ornamental character and of a different thickness, Held that in assessing duty under paragraph 400 the prints should be classified according to the thickness of the substantial parts. — Fuld et al. V. U. S. (C. C), T. D. 26196; Ab. 946 (T. D. 25177) reversed in part. Show cards, consisting of large lithographic pictures on paper, witH advertise- ments printed on their face, and having narrow strips of thin metal clamped on each end of the cards, with a small metal ring or loop of cord attached at the top by which they may be hung, are dutiable under paragraph 400, as " litho- graphic prints from stone, zinc, aluminum, or other material on paper or other material," and not under paragraph 407 as " manufactures of paper or of which paper is the component material of chief value." — T. D. 22760 (G. A. 4850). Lithographic Prints on Canvas. — Merchandise classified as manufactures of flax under paragraph 347 is a print of a farm .scene mounted on a wooden picture stretcher. The print on canvas is made entirely by the lithographic process. The first impression and the colors are all successively piiinted from stone by lithography. The merchandise is dutiable properly under the pro- visions of paragraph 400.— Ab. 222.52 (T. D. 30165). Lithographs Mounted on cardboard and set into a cardboard mount after the lithographic print, as such, is complete, held to be dutiable, in accordance with the doctrine enunciated in Knauth v. U. S. (T. D. 28184), as manufactures of paper at 35 per cent ad valorem under the provisions of paragraph 407. — T. D. 28292 (G. A. 6634). Lithographed AVall Pockets. — Flat cardboards, of different sizes and shapes, upon which lithographic prints have been mounted, and that have been imported in a " knocked-down " condition, but complete in them.selves and ready to be assembled and used as wall pockets, are not to be deemed lithographic prints and dutiable as such ; they have a new name and new use and were dutiable under paragraph 407 as manufactures of paper. — Knauth v. U. S. (Ct. Gust. Appls.), T. D. 31499; (G. A. 6910) T. D. 29762 reversed. Wall pockets made from cardboard on which lithographic prints have been pasted, being go designed that they can be folded into shapes suitable for hold- ing small articles, and having pincushions or calendars attached, are not " litho- graphic prints " within the meaning of paragraph 400, but are dutiable as manu- factures of paper under paragraph 407. " Lithographic prints " in paragraph 400 is not a term of commercial designa- tion, and should be applied according to the ordinary meaning of the words. — Knauth v. U. S. (C. C.), T. D. 28184; Ab. 9467 (T. D. 26939) rever.sed. Paper Box Tops, Lithographed. — Thin, flat pieces of surface-coated paper, with pictures or designs lithographically printed thereon, and of such dimen- sions as to admit on proper manipulation of being made into box covers and designed for that use, are classifiable either as surface-coated papers, printed, under paragraph 398, or as lithographic prints under paragraph 400. Conform- 660 DIGEST OF CUSTOMS DECISIONS. ably to section 7 requiring the higher rate to be imposed, they are dutiable, however, under paragraph 4()0 as lithographic prints. Devoy v. U. S. (147 Fed. Kep.. 705) distinguished.— U. S. v. Tate (Ct. Cust. Appls.), T. D. 31501; (Ab. 22161) T. D. 3U122 reversed. DECISIONS UNDER THE ACT OF 1894. Advertising Calendars printed by a lithographic process are dutiable as manufactures of paper and not as lithographic prints, nor as cardboard, etc., nor as paper not provided for, nor printed matter. — T. D. 18730 (G. A. 4043). Anatomical Charts. — Marshall's diagrams or anatomical charts, being litho- graphic prints from zinc, are dutiable as lithographic prints and not as charts. Paragraph 311 does and paragraph 308 does not contain the words " not spe- cially provided for."— T. D. 17158 (G. A. 3475). Catalosue Covers composed of stiff white paper or cardboard folded in two, the front and back ornamented with pictures and advertising designs litho- graphically print(Ml. the inside containing ordinary atlvertisements. are dutiable as lithographic prints and not as books or pamphlets. — T. D. 17G40 (G. A. 3688). Lithographic Cigar Labels printed in part in metal leaf held dutiable at 40 cents per pound and not at 20 cents. Lithographic cigar labels and bands, printed in less than 10 colors and not commercially known as cigar labels printed in bronze, are dutiable at 20 cents per pound and not at 30 cents. T. D. 16839 (G. A. 3358) affirmed.- U. S. v. Wagner (C. C), 84 Fed. Rep., 161. Cutting Size — Lithographs. — The term " cutting size " means the size to which each card, picture, or lithograph is designed or intended to be cut and not the size of the sheet of lithographs as it comes off the press. — T. D. 17832 (G. A. 3766). Folding Pictures in relief, in making the various designs of which the paper is lithographed, embossed, cut out, varnished, and frosted, and the pieces attached, are dutiable as manufactures of paper and not as manufactures of surface-coated paper, nor as lithogrjiphic prints, nor as printed matter. — T. D. 16997 (G. A. 3425). Patterns Lithographed on Cotton Cloth. — Lace patterns or designs printed on rectangular pieces of sized cotton cloth by the process of lithography from stone or zinc are subject to classification for duty under paragraph 308 as '• lithographic prints on paper or other material," and not under paragraph 264 as "manufactures of cotton not specially provided for." — T. D. 18305 (G. A. 3946). Tissue Paper Coverings for Ijithographic Prints. — Lithographic prints on paper (dutiable under this paragraph) were accompanied by sheets of interven- ing tissue paper designed as covering and to protect the goods' during trans- portation. Duty should be assessed on the weight of the lithographs, excluding the weight of the paper, the tissue paper being the usual coverings for lithographs.— T. D. 17828 (G. A. 3762). DECISIONS UNDER THE ACT OF 1890. Crystographs. — Pictures on paper made by lithographic process and known as crystographs, made to imitate stained glass windows, are dutiable as litho- graphic prints.— T. D. 14228 (G. A. 2192). SCHEDULE M PAPERS AND BOOKS. 661 Lithographed Paper Labels. — Printed paper labels produced by lithographic process from stone or zinc are not dutiable as paper not specially provided for.— T. D. 15021 (G. A. 2598). Lithographic Prints Mounted on frames composed of tin, glass, and paper, the prints and frames being severally known as articles of commerce, are easily separable, are dutiable, the prints as lithographic prints and the frames (tin being chief value) as manufactures of tin, and the articles are not dutiable as entireties as manufactures of tin. — T. D. 14841 (G. A. 2524). Souvenir Albums or view books, consisting of a strip of paper 60 by 6 inches, on which appears 21 pictures produced by lithographic process, are dutiable as lithographic prints and not as books.— T. D. 14070 (G. A. 2121). Trade Catalogues consisting of lithographic prints accompanied only by printed business advertisements are lithographic prints. — T. D. 12799 (G. A. 1395). DECISIONS UNDER THE ACT OF 1883. Chromolithographs — Decalcomanias. — Chromolithographs printed from oil stones upon paper and known as decalcomania pictures were imported. They were, as printed papers, dutiable at 25 per cent. — Arthur v. Moller, 97 U. S., 365. 326. Writing, letter, note, drawing, handmade paper and paper com- mercially known as handmade paper and machine handmade paper, japan paper and imitation japan paper by whatever name known, and ledger, 1913 bond, record, tablet, typewriter, and onionskin and imitation onionskin papers calendered or uncalendered, whether or not any such paper is ruled, bordered, embossed, printed, lined, or decorated in any manner, 25 per centum ad valorem. 413. Writing, letter, note, handmade paper and paper commercially known as handmade paper and machine handmade paper, japan paper and imitation japan paper by whatever name known, and ledger, bond, record, tablet, typewriter, manifold, and onionskin and imitation onion- skin papers calendered or uncalendered, weighing six and one-fourth 1909 pounds or over per ream, 3 cents per pound and 15 per centum ad valorem ; but if any such paper is ruled, bordered, embossed, printed, lined, or decorated in any manner, other than by lithographic process, it shall pay 10 per centum ad valorem in addition to the foregoing rates : Provided, That in cotiiputing the duty on such paper every one hundred and eighty thousand square inches shall be taken to be a ream. 401. Writing, letter, note, handmade, drawing, ledger, bond, record, tablet, and typewriter paper, weighing not le*ss than ten pounds and not more than fifteen pounds to the ream, 2 cents per pound and 10 per centum ad valorem ; weighing more than fifteen pounds to the ream, 3A 1897 cents per pound and 15 per centum ad valorem ; but if any such paper is ruled, bordered, embossed, printed, or decorated in any manner it shall pay 10 per centum ad valorem in addition to the foregoing rates : Pro- vided, That in computing the duty on such paper every one hundred and eighty thousand square inches shall be taken to be a ream. 307. * * * writing paper * * * embossed, engraved, printed, or ornamented, 30 per centum ad valorem. 310. * * * writing paper, drawing paper, * * * 20 per centum ad valorem. 1894 1890 422. * * * writing paper, drawing paper, * * * 25 per centum ad valorem. 1883 '^^'^' * * * paper antiquarian, demy, drawing, elephant, foolscap, imperial, letter, note, * * * 25 per centum ad valorem. 662 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1913. Handmade CopyinK Papons. — Tlie provision in para;;rapli 320 for " hand- luadt* paiHM- " is nutri' specific than tliat for "copying liajH'r " in para{;rai)li 'A'2'A. Hence, handmade coi).ving papers are properly classifiable under the former para- graph, as claimed in the protests, ratJier than under the latter, as classified by the collector. American Trading Co. v. United States (2 Ct. Cust. Appls., 237; T, D. 31972) cited and followed.— T. D. 3(5707 (G. A. 7979). DECISIONS UNDER THE ACT OF 1909. Embcssed and Printed Writinj;' Paper. — Writing paper which showed em- bossed parallel lines, some of which had color added to the embossing, was claimed to have been improperly subjected to the additional duty provided in paragraph 413, for such itai)er when " ruli'd, embo.ssed, printed, lined, or dec- orated in any manner other than by lithographic process." The said writing paper falls within the rates assessed.— Ab. 24864 (T. D. 31335). Onionskin, Imitation Onionskin, and Manifold Papers dutial)le under paragraph 413.— Dept. Order (T. D. 32057). Profile Paper. — Merchandise classified as writing paper under paragraph 413 was claimed to be drawing paper and dutiable as paper not specially pro- vided for under paragraph 413. Protest overruled. — Ab. 24854 (T. D. 31316). DECISIONS UNDER THE ACT OF 1897. Handmade Printing Paper. — Handmade printing paper is dutiable as " hand- made paper " under paragraph 401, rather than as " printing paper " under paragraiih 39G. In construing the application of the terms "handmade" and "printing" as applied to paper, consideration is given to the evident intent of Congress, (1) as revealed in numerous successive tariff acts, to reduce tlie duties on printing )>aper for the benefit of the ordinary reading public, and (2) by elevating hand- made paper into a new class in a later act, to impose a higher duty on an article which it is a matter of conunon knowledge is relatively a luxury.^ — U. S. v. T>avies (C. C. A.), T. D. 30425; T. D. 29924 (C. C.) reversed and Ab. 20116 (T. D. 29429) afllrmetl. The term "handmade" as applied to paper is precise, explicit, specific, and controlling, and since the handmade paper of the importation weighed 10 pounds to the ream, it was dutiable under paragraph 401. Benneche & Bro. v. U. S. (153 Fed. Rep., 861). Even if the evidence showed, as it does not, that the practice of the Treasury Department had been contrary to the ruling now made, the reason for invoking departmental practice as binding is not found here ; the provisions of the statute under consideration are not of doubtful construction. — American Trad- ing Co. V. U. S. (Ct. Cust. Appls.), T. D. 31972; (Ab. 20115) T. D. 29429 affirmed. Handmade Surface-Coated Paper is more specifically enumerated under paragraph 401, relating to handmade paper, than under paragraph 398, relat- ing to surface-coated paper " not specially provided for." Said provision in para- graph 401 for handmade paper is not restricted to material ejusdem generis with the writing and other papers enumerated in that paragraph. — U. S. v. Seyd (C. C. A.), T. D. 28514; T. D. 27827 (C. C.) reversed and Ab. 10084 (T. D. 27114) affirmed. SCHEDULE M PAPERS AND BOOKS. 663 Handmade Transfer and Printing Paper, — Handmade India transfer paper is dutiable under the provisions of paragraph 401 as handmade paper. Said paragraph is not limited to the class of papers used for writing and drawing purposes, but applies as well to printing and other papei-s when handmade. Benneche v. U. S. (T. D. 28075) followed.— T. D. 28128 (G. A. 6581). In the provision in paragraph 401 for " writing, letter, handmade, drawing, and typewriter paper" the handmade papers covered thereby are not limited to writing papers, and handmade India transfer paper, used in making litho- graphic transfers and for printed proofs and plates, is included. — Benneche v. IT. S. (C. C. A.), T. D. 28075; T. D. 27497 (C. C.) affirmed and (G. A. 6058) T. D. 26440 reversed. Onionskin Paper. — In the tariff law " suitable " means actually, practically, and commercially fit. The rare and exceptional use of onionskin paper for printing purposes does not constitute it printing paper, and it was dutiable as paper not specially pro- vided for under paragraph 402. — Kahlen v. U. S. (Ct. Cust. ^Vijpls.), T. D. 31947; (G. A. Ab. 23721) T. D. 30800 affirmed. Merchandise classified as tissue paper under paragraph 397 was held to bo dutiable as paper not specially provided for under paragraph 402. — Ab. 20041 (T. D. 29373). A thin, glazed paper, commonly called " onionskin " paper, held not to fall within the provision for printing paper suitable for books and newspapers con- tained in paragraph 396. The fact that a paper can be printed on is not alone sufficient to warrant its classification as printing paper under said paragraph. Gallenkamp v. Wyman (T. D. 27651) and Germania Importing Co. v. U. S. (142 Fed. Kep., 215; T. D. 26876), affirming G. A. 6060 (T. D. 26442), cited and followed.— T. D. 27848 (G. A. 6521). Paper for Cross-Section Books. — Material classified as drawing paper under paragraph 401, was claimed to be dutiable as printing paper under para- graph 396. Protest overruled.— Ab. 20414 (T. D. 29469). Ruled and Decorated Writing Paper. — Note paper, decorated by the litho- graphic process, is dutiable under the provisions of paragraph 401, that para- graph being a more specific provision for such merchandise than paragraph 400.— T. D. 26093 (G. A. 5946). Watermark. — A watermark in the form of a firm's name, business, and ad- dress does not constitute a decoration, and writing paper so marked is not sub- ject to the additional duty provided in paragraph 401 for " writing paper, deco- rated in any manner."— T. D. 29436 (G. A. 6842). DECISIONS UNDER THE ACT OF 1890. Japanese Handmade Paper, used for printing etchings, engravings, and other fine art productions, is dutiable as paper not specially provided for and not as printing paper.— T. D. 15225 (G. A. 2718). Onionskinned Paper, a thin high-priced, sized, and calendared paper, iised for writing and tracing, is dutiable as writing paper and not as copying paper. — T. D. 14071 (G. A. 2122). Pastel Boards for drawing are dutiable as drawing paper. — T. D. 12256 (G. A. 1070). 1913 327. Paper envelopes, folded 6r flat, not specially provided for in this section, 15 per centum ad valorem. 414. Paper envelopes not specially provided for in this section, folded 1909 or flat, if plain, 20 per centum ad valorem ; if bordered, embossed, printed, tinted, decorated, or lined, 35 per centum ad valorem. 664 DIGEST OF CUSTOMS DECISIONS. -gq- 399. Paper euvelopes, plain, 20 per centum ad valorem; if bordered, embossed, printed, tinted, or decorated, 35 per centum ad valorem. 1307. * * * envelopes embossed, engraved, itrintod, or ornamented, 30 per centum ad valorem. 309. Paper envelopes, 20 per centum ad valorem. 1890 421. Paper envelopes, 25 cents per thousand. 1883 391. Paper envelopes, 25 jier coiitum ad valorem. DECISIONS UNDER THE ACT OF 1909. Christmas Cards and Envelopes. — The importation consisted of 63 gross Christmas cards and 03 gross envelopes, separately packed and invoiced. It may be admitted that such envelopes are intended for use as the coverings of the cards, but as imported they do not serve as the containers or coverings of merchandise, and consequently it would be error to treat them as such. — Ab. 277(W (T. D. 32224). DECISIONS UNDER THE ACT OF 1S97. Plat Envelopes, pieces of paper cut or slashed into particular shapes and sizes for the purpose of being manufactured into envelopes. Held to be dutiable as envelopes under paragraph 399. Hunter v. U. S. (T. D. 270G7) followed. — T. D. 27222 (G. A. 6321). Pieces of paper which have been cut into specific shapes for the purpose of being folded and gununed so as to constitute envelopes, and which were, at the time of the passage of the tariff act of 1897, commercially known as flat envel- opes, are dutiable under paragraph 399 of said act as " paper envelopes, plain." In the classification of certain unfinished envelopes for tariff purposes. Held that the fact that they were put into that condition to escape a higher rate of duty is immaterial.— Hunter v. U. S. (C. C), T. D. 27067; (G. A. 5867) T. D. 25857 reversed. Photograph Covers. — The merchandise consists of baglike covers for photo- graphs, made of imitation parchment paper. It is apparent that the articles are not envelopes, as that term is generally understood or as it is defined in the Standard Dictionary. They have no tlap, and the only difference between them and the paper bags which have been frequently passed upon by this board and the courts is that they open at the side instead of at the top. — Ab. 19180 (T. D. 29099). 328. Jacquard designs on ruled paper, or cut on Jacquard cards, and parts of such designs, cardboard and bristol board, press boards or press 1913 paper, paper hangings with paper back or composed wholly or in chief value of i)aper, and wrapping paper not specially provided for in this section, 25 per centum ad valorem. 415. Jacquard designs on ruled paper, or cut on .Tacquard cards, and parts of such designs, cardboard and bristol board, 35 per centum ad valorem ; press boards or press paper, valued at 10 cents per pound or 1909 over, 35 per centum ad valorem ; paper hangings with paper back or composed wholly or in chief value of paper, 25 per centum ad valorem; wrapping paper not specially provided for in this section, 35 per centum ad valorem ; * * * 402. Paper hangings and paper for screens or fireboards, * * * 25 per centum ad valorem ; all .Tacquard designs of one line paper, or parts 1897 of such designs, finished or unfinished, 35 per centum ad valorem ; all Jacquard designs cut on Jacquard cards, or parts of such designs, finished or unfinished, 35 per centum ad valorem. -._. 310. Paper hangings aud paper for screens or fireboards, * * * 20 per centum ad valorem. SCHEDULE M — PAPERS AND BOOKS. 665 laan 422. Paper hangings and paper for screens or fireboards, * ♦ * 25 per centum ad valorem. IRR^ 392. Paper hangings and paper for screens or fireboards,* * * 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Binders' Board. — The merchandise consists of a thick paper of the variety known as " millboard " or " binders' board," and was assessed with duty under the provision in paragraph 415, " cardboard." These protests were overruled by the board October 6, 1910. Ab. 24047 (T. D. Ji0983). On appeal a new trial was directed by the United States Court of Customs Appeals (T. D. 31594), and the cases again came duly before this board by virtue thereof. The protests were again docketed, and the protestants appeared before the board and formally abandoned their claims. — Ab. 28206 (T. D. 32424). Paper Board. — Three-ply paper board classified as cardboai'd imder para- graph 415 was claimed to be dutiable as printing paper suitable for books (par. 409). Protest overruled.— Ab. 28052 (T. D. 32379). Cardboard Embossed. — Plain cardboard that has been embossed to give it an appearance of grain leather by passing it between a smooth and an indented roller remains cardboard ; and it is not dutiable as paper, but as cardboard, under paragraph 415.— U. S. v. Meyerson (Ct. Cust. Appls.), T. D. 31953; (G. A. 7078) T. D. 30826 attirmed. The term " cardboard " has acquired in trade an extended meaning which includes the different kinds of paper boards. Held, accordingly, that a so- called leather board used in the manufacture of suit cases is dutiable under the provision in paragraph 415 as " cardboard," being one of the paper boards cov- ered by that term. The provision in paragraph 415 for " cardboard " held to be more specific than that in paragraph 411 for " papers " with the surface decorated or covered with a design, fancy effect, etc. Held, accordingly, that a leather board with an embossed grain in imitation of leather, is dutiable under paragraph 415, as " cardboard " rather than under paragraph 411, as " papers " with a decorated surface.— T. D. 30826 (G. A. 7078) ; affirmed by T. D. 31953 (Ct. Cust. Appls.). Jacquard Designs on Ruled Paper. — The designs are on paper in sets of four separate sheets and are necessary for the production of the pierced cards of the Jacquard system. We find from the proof as offered that the paper articles in question are .Tacquard designs on ruled paper and readings from such designs also on ruled paper, all of which seem necessary for the production of the Jacquard cards for the Lever lace Gothrough machine. We hold the merchandise dutiable under paragraph 415.— Ab. 31382 (T. D. 33217). Kraft Paper. — Unglazed brown Kraft paper held properly classified under the provision for wrapping paper in paragraph 415. — Ab. 30200 (T. D. 32884). Material for Wall Paper. — The evidence does not show that the paper of the importation is either commercially or commonly known as printing paper, dis- tinguishable as such from wall paper ; It was not brought in to be used in print- ing books, and the testimony is conflicting as to whether it is suitable for such a purpose. The case is ruled by Pritchard v. U. S. (T. D. 31974), and the mer- chandise was properly held not to be printing paper. — Thomas & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32165; (G. A. Ab. 24S04) T. D. 31300 affirmed. 666 DIGEST OF CUSTOMS DECISIONS. riain wliite paper imported in reels for use as a paper hanging after beinsr printetl or decorated and classified as paper hangings under paragraph 415 wa>* claimed to be diitiahlc ns i)rinting itnpcr (par. 409). Protest overruled. Note the ruling of the board on a similar jiaper in Ab. 2l!-22;) (T. D. 30142).— Ab. 24804 ; aflirmed by T. D. 32105 (Ct. Cust. Appls.), supra. Material for PaiH'r IIangin};s. — Material classified as paper not specially provided for under paragraph 415 was claimed to be dutiable as paper hangings under the same paragraph. It is clear that the paper in (piestion is to be used in the manufacture of wall I>aper. As imported it thus apjiears liiat the plain white paper is material for paper hanging rather than a paper hanging. — Ab. 22229 (T. D. 30142). Millboards. — Duty was assessed at 35 per cent ad valorem under the provi- sions of paragraph 415 as cardboard. The term cardboard " is the generic name for paper boards," and we are not disposed to hold on the record as pre- sented in these cases that there should be an exception made as to any par- ticular kind of pail^r btjard.— Ab. 27195 (T. D. 32031). Paper Cut or Shaped for IJoxes. — Protest sustained claiming that box tops and plates made of surface-coated i)aper, not lithographed, are dutiable under paragraph 415.— Ab. 30203 (T. D. 32S84). Paper Hangings are denominatively provided for in paragraph 415, without restriction as to the manner of their printing. Held, accordingly, that litho- graphically printed paper in rolls 18 inches wide, in designs forming repeats of either 5 or 30 feet, whichever the case may be, and for use as borders or friezes for wall hangings, are dutiable as "paper hangings," rather than under paragrai)h 412 as lithographic prints.— T. D. 33214 (G. A. 7434). Press Paper Valued at Less Tlian 10 Cents Per Pound. — We believe the special mention of press paper leaves no uncertainty as to the intent of Con- gress, and we hold the merchandise here in question dutiable under the pro- vision for paper " not siiecially provided for." It is not dutiable as card- board.— Ab. 27820 (T. D. 32297). Stravvboard classified as cardboard under paragraph 415 was claimed to be dutiable as paper not specially provided for under the same paragraph. Protest overruled.— Ab. 28050 (T. D. 32379). Coated Wrapping Paper. — Wrapping paper rendered waterproof with a coat- ing of tar was held to be dutiable as wrapping paper under paragrai)h 415. — Ab. 24510 (T. D. 31182). Wrapping Paper With Decorated Surface. — To bring a wrapping paper with a decorated surface within the pertinent provision of paragraph 411 it is un- necessary to show the decoration was placed on the pai)er by a separate and independent decorative process ; the language of the statute is " whether pro- duced in the pulp or otherwise," and it appears here the decorated effect was produced by the intentional use for that purpose of a particular kind of felt or felt blanket. It was dutiable under paragraph 411. — Dunn v. U. S. (Ct. Cust. Appls.), T. D. 31G27; (G. A. Ab. 23GG5) T. D. 30708 allirmed. Wrapping Paper With Checkered Design. — A wrapping paper exhibiting a plaid or checkered design on its surface is dutiable under the provision for "papers, including wrapping paper, with the surface decorated or covered with a design, fancy effect, pattern, or character," paragraph 411. The term " surface " in paragraph 411 has no particular trade meaning dif- ferent from the usual understanding of the word, and it applies alike to both sides of a paper, one of which is rough and uncalendered and the other smooth SCHEDULE M — PAPERS AND BOOKS. 667 and finished. Where a design or pattern is impressed on one side of a paper the paper is one the " surface " of which is " decorated or covered by a design," within the meaning of said paragraph.— T. D. 30083 (G. A. 6937). Oiled and Cotton-Lined Wrapping Paper. — We regard the merchandise dutiable properlj' under the provisions for " wrapping paper not specially pro- vided for," and the special report of the local appraiser, wherein it is stated that the merchandise is a waterproof paper and is used for lining packing cases, wrapping automobile tires, etc., satisfies us that the merchandise is in fact "paper," and is to be used as "wrapping paper." — Ab. 25520 (T. D. 31568). DECISIONS UNDER THE ACT OF 1897. Bristol Board Not Used for Drawing Purposes. — Bristol board shown to be unfit for use as drawing paper and used chiefly for printing cards, invita- tions, etc., held to be dutiable as manufactures of paper under the provisions of paragraph 407. Stratton v. Olcovich (T. D. 26339), in effect reversing Zellerbach v. U. S. (T. D. 27282), cited and followed; G. A. 6160 (T. D. 26734) distinguished.— T. D. 27322 (G. A. 6354). Held that certain varieties of bristol board are not dutiable as drawing paper under paragraph 401, but as paper not specially provided for, under paragraph 402.— Zellerbach v. U. S. (C. C), T. D. 27282; G. A. decision (unpublished) reversed. Certain bristol board, shown by the testimony to be imported and used for drawing purposes and to be known both commercially and ordinarily as draw- ing paper. Held to be dutiable under the provisions of paragraph 401 as draw- ing paper, and not under the provisions of paragraph 407 as manufactures of paper. Dejonge v. Magone (159 U. S., 562) and G. A. 1060 (T. D. 12246) cited and followed ; U. S. v. Olcovitch (reported in T. D. 26339) and G. A. 6091 (T. D. 26557) distinguished.— T. D. 26734 (G. A. 6160) ; affirmed by T. D. 27136 (C. C). Cardboard. — It is made by pasting or causing to adhere together separate sheets of paper. Under the rule laid down in Stratton v. Olcovich (T. D. 26339), the merchandise was classifiable under paragraph 407. The principle determined in the Olcovich case, however, has been disapproved, and, following G. A. 6890 (T. D. 29662), we hold that the term "paper" includes the two-ply and three-ply paper known as cardboard. — Ab. 21108 (T. D. 29715). Cardboard used for printing visiting and business cards is dutiable as paper not specially provided for and not under paragraph 401 as drawing paper nor paragraph 407 as a manufacture of paper.— T. D. 20519 (G. A. 4330). Designs and Jacquards. — An importation comprising water-color designs or sketches, Jacquard drafts on point paper, and Jacquard cards, the designs hav- ing been used as patterns and drafted on the point paper and then by that means transferred to, or cut on, the cards, is not to be regarded for dutiable purposes as an entirety. Such articles are dutiable as though imported sepa- rately.— T. D. 29511 (G. A. 6858). Grass Cloth is properly dutiable as paper hangings at the rate of 25 per cent ad valorem under the provisions of paragraph 402. — T. D. 26850 (G. A. 6202). Hand-Painted Paper Hangings. — ^Paragraph 402 provides for paper hang- ings without words of restriction, and rolls of paper on which views of scenery have been painted by hand, shown by the importers' own testimony to be wall paper in every sense of the term, are dutiable thereunder. G. A. 1968 (T. D. 13774) distinguished.— T. D. 28157 (G. A. 6586). 668 DIGEST OF CUSTOMS DECISIONS. Kraft Paper. — The Board of General Appraisers having found the consign- ment to be wrapping paper and not printing paper, and an examination of tlie evidence of record failing to show this decision to have been wholly unsup- ported or contrary to the weight of the evidence, the decision will be alliruied. Where there is a question (tf an article being dutiable and the rate of duty depends on that article's suitableness for a given use, its commercial designation is a material fact.— I'ritchard & Co. v. U. S. (Ct. Cust. AppLs.), T. D. 31974; (G. A. Ab. 235S2) T. D. 30733 allirined. The merchandise is a sulphate paper and known as " kraft " paper. On account of its superior strength this article is in general use as a wrapping paper. The paper, being exceedingly strong, is adapted for u.se as a so-called " cover " p^jper. When so used it is printed upon. Following the ruling of the circuit court (Hensel v. U. S., 126 Fed. Rep., 576; T. D. 25045), it is held to be dutiable under paragraph 396.— Ab. 21862 (T. D. 30027). Millboards made of refuse paper bent or curved in form for use in ceiling cars are not dutiable under paragraph 402, but are dutiable as manufactures of paper under paragraph 407. — The Pautasote Co. v. U. S. (Ct. Cust. Appls.), T. D. 31008; Ab. 22034 (T. D. 30080) reversed. Merchandise invoiced as millboards and used in the manufacture of book covers was classified as handmade paper under paragraph 401. The importer contended that it was dutiable under paragraph 402 as paper not specially pro- vided for, or under paragraph 407 as manufactures of paper. The former claim was sustained.— Ab. 20658 (T. D. 29559). Paper Hang;ings. — An article composed of cotton and gilt paper, the latter chief value, and chiefly if not exclusively used as wall paper, is properly duti- able at the rate of 25 per cent ad valorem as paper hangings under the pro- visions of paragraph 402.— T. D. 26185 (G. A. 5976). Press Paper or pressboards, made by running pulp through rollers, and com- mercially known as paper, is dutiable under paragraph 402, and not as a manu- facture of paper. G. A. 770 followed.— T. D. 23385 (G. A. 5034). Strawboard. — Unlined strawboard made by pasting together several layers of paper or board, and lined strawboard on which the lining has been pasted after said lining had been separately manufactured, are dutiable under the provisions of paragraph 407 as manufactures of paper. Unlined strawboard of a single thickness rolled in said thickness directly from the pulp, and lined strawboard in which the board and its white lining are produced from the pulp in one operation, are dutiable under the provisions of paragraph 402 as paper not specially provided for. Stratton v. Olcovich (reported in T. D. 26339) cited and followed.— T. D. 26557 (G. A. 6091). Held that so-called unlined straw])oard, consisting of single sheets of straw- board made by one rolling of the pulp through the rollers, is dutiable as " paper not specially provided for," under paragraph 402, but that other so-called un- lined strawboard,' made by pa.sting or causing to adhere together two or more separate sheets of strawboard after each sheet had been finished in the rollers, is dutiable under paragraph 407 as manufactures of paper not specially pro- vided for. As to .so-called lined strawboard, having a white newspaper lining. Held that a variety made by pasting or causing to adhere together two or more separate sheets of strawboard, after each sheet has been finished in the rollers, and by pasting thereon the lining, is dutiable as manufactures of paper not specially provided for under paragraph 407, but that a variety made by a process termed SCHEDULE M PAPERS AND BOOKS. 669 " mill lining " or " pnlp lining," consisting of a single sheet of strawboanl upon which the lining is placed at the time of manufacture of the board, is dutiable as. " paper not specially provided for " under paragraph 402. — Strattou v. Olco- vich (C. C), T. D. 26339; Ab. 541 (T. D. 250G7) reversed in part. The Making of Paper. — To constitute a material paper, it is not necessary that the machine used in its manufacture should be known as a paper-making machine, nor that the material should contain glue, alum, a^id clay ; the product determines its classification. Material having the ordinary thickness of wrapping paper, with the appear- ance of wrapping paper and used as such, must be deemed not wood pulp but wrapping paper, and was dutiable under paragraph 402 as paper not specially provided for.— Germanla Importing Co. v. U. S. (Ct. Cust. Appls.), T. D. 31595; (Ab. 24059) T. D. 30991 affirmed. Cloth-Lined Waterproof Wrapping Paper, consisting of paper with a coating of pitch, and having attached thereto a cotton fabric to give strength and security to the article, dutiable as a manufacture of paper, at 35 per cent ad valorem, under paragraph 407.— Dept. Order (T. D. 28364). DECISIONS UNDER THE ACT OF 1894. Lincrusta Walton is dutiable as paper hanging and not as a manufacture of paper or a manufacture of pulp.— T. D. 15964 (G. A. 2988). DECISIONS UNDER THE ACT OF 1890. Drawing Paper (Bristol Board). — Bristol board for drawing is dutiable as drawing paper.— T. D. 12246 (G. A. 1060). 329. Books of all kinds, bound or unbound, including blank books, slate books and pamphlets, engravings, photographs, etchings, maps, charts, music in books or sheets, and printed matter, all the foregoing, and not specially provided for in this section, 15 per centum ad valorem. Views of any landscape, scene, building, place, or locality in the United 1913 States, on cardboard or paper, not thinner than eight one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic or photogelatin process (ex- cept show cards), bound or unbound, or in any other form, 20 cents per pound ; thinner than eight one-thousandths of one inch, .$2 per thousand. 416. Books of all kinds, bound or unbound, including blank books, slate books, and pamphlets, engravings, photographs, etchings, maps, charts, music in books or sheets, and printed matter, all the foregoing wholly or in chief value of paper, and not specially provided for in this section, 25 per centum ad valorem. Views of any landscape, scene, build- ing, place, or locality in the United States, on cardboard or paper, not thinner than eiglit one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic or photogelatin process (except show cards), occupying thirty-five square inches or less of surface per view, bound or unbound, or in any other form, 15 cents per pound and 25 per centum ad valorem ; thinner than eight one-thousandths of one inch, $2 per thousand: Pro- vided, That the rate or rates of duty provided in the tariff Act approved July twenty-fourth, eighteen hundred and ninety-seven, shall remain in force until October first, nineteen hundred and nine, on all views of any landscape, scene, building, place, or locality, provided for in this para- graph, which shall have, prior to July first, nineteen hundred and nine, been ordered or contracted to be delivered to bona fide purchasers in the United States, and the Secretary of the Treasury shall make proper regulations for the enforcement of this provision. 1909 670 -DIGEST OF CUSTOMS DECISIONS. 1897 1894 1890 1883 403. Books of all kinds, inchnling blank books and pamphlets, and enjrravlngs bound or unitound, pliotofn'apiis. etchings, maps, charts, music in books or sheets, and i)rinted matter, all the foregoing not specially provided for in this Act, 25 per centum ad valorem. .111. Blank books of all kinds. 20 per centum ad valorem; books, in- cluding' pamplilets and engravings. Iwund or unliound. photographs, etch- ings, maps, nuisic. charts, and all printed matter not specially provided for in this Act, 25 per centum ad valorem. 423. Books, including blank books of all kinds, pamphlets and engrav- ings, bound or unbound, photographs, etchings, maps, charts, and all printed matter not specially provided for in this Act, 25 per centum ad valorem. 384. Books, pamphlets, bound or unbound, and all printed matter not specially enumerated or provided for in this Act. engravings, bound or unbound, etchings, illustrated books, maps, and charts, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Bound Views of American Scenes, printed on paper thinner than eight one- thousandths of an inch, are properly classifiable for duty at the rate of $2 per thousand views under the last provision of paragraph 329, the individual view, and not the book, constituting the dutiable entity.— T. D. 35.543 (G. A. 7743). Sheets of paper thinner than eight one-thousandths of an inch, with 12 views of American scenes printed thereon, are properly dutiable at the rate of !?2 per thousand views under the last provision in paragraph 329, the computation being based upon the number of individual views printed on a sheet rather than upon the number of sheets containing such views. — T. D. 3.5542 (G. A. 7742). Printed Matter on Gelatin Articles. — We do not think these articles fall within the class of printed matter as provided for in paragraph 329. It would seem that the printed matter therein referred to would commonly be understoo used in the manufacture of individual drinking cups, classified as articles made of paper with a surface design vuider paragraph 411, held dutiable under the provisions of paragraph 415 as paper, cut or die-cut into a form or .'•hape.— Ab. 300S3 (T. D. 32S5S). Post Cards in Chief Value of Silk. — Protests overruled as to post cards classified under paragraph 403 as in chief value of silk.— Ab. 30041 (T. D. 32858). Show Cards, — A review of the judicial, legislative, and administrative in- terpretations shows cardboard made of a single layer, if not provided for eo nomine, is within the designation " paper," and that article made of two or more layers of such cardboard are within the designation " manufactures of paper." These goods were properly held dutiable as such under paragrapli 420,— U. S. V. Overton & Co. et al. (Ct. Cust. Appls.), T. D. 35474; (G. A, 7620) T. D. 34860 affirmed. Placards, show cards, or advertising signs, the foundations of which are composed of either plain or coated cardboard upon which have been superim- posed letters or designs die cut from differently colored sheets of surface- coated paper, and in each of which signs, as completed, the cardboard founda- tion constitutes the component material of chief value, are properly dutiable as manufactures of paper under paragraph 420, rather than as manufactures in chief value of surface-coated paper under paragraph 411. — T. D. 34860 (G. A. 7620) ; afl^rmed by T. D. 35474 (Ct. Cust. Appls.), supra. Snappers were held properly classified as manufactures of paper under paragraph 420.— Ab. 31732 (T. D. 33291). Tracing Paper Treated with Oil, — Paper treated with oil to make it transparent, assessed as paper not specially provided for under paragraph 415, was claimed dutiable as grease-proof and imitation parchment paper (par, 411). Protest overruled. Knauth v. U. S. (4 Ct. Cust. Appls., — ; T. D. 33199) cited.- Ab. 33729 (T, D. 33778). DECISIONS UNDER THE ACT OF 1897. Adhesive Paper with Metal Appliance. — Adhesive paper imported in small rolls having a metal attachment or appliance to keep same in shape, and hav- ing a cutter to be used in cutting off the paper in required sizes, is iK»t dutiable as paper not specially provided for in paragraph 402, but is dutiable as manufactures of paper under paragraph 407. — T. D. 25441 (G. A. 5735). Binding Material — End Papers. — The importers objected to the duty im- posed under the provisions in paragraph 407 for manufactures of paper. The merchandise consists of bookbinding material termed " Chivers patent binding." The articles are made of paper and cotton, paper chief value. 680 DIGEST OF CUSTOMS DECISIONS. These "end papors " are not in fact in the nature of printed matter, and we are of the opinion that they are not llie material i>ai)fr for wliicli provision is made in paragraph 402. The article is a patent binding, and the chissilica- tion made by the collector appears to us to he correct. — Ab. 21624 (T. D. 20931). Carbon Paper. — We find that carbon paper is not a surface-coated paper, and not of the character of such papers so provided for under paragraph 398. Dejonge v. Magone (159 U. S., 562). It would ai)pear to be a paper not specially provided for within the provisions of paragraph 402. — Ab. 15921 (T. D. 28300). Carpet Liiiin$>' classified as paper not specially provided for under paragraph 402, was rlainied to be dutiable as .sheathing pai»er under paragraph 394. Asse.ssment affirmed.— Ab. ITSOl (T. D. 28053). India Paper. — The material in controversy was classified under paragraph 402. relating to paper not si)ecially provided for, and was claimed to be dutiable under paragraph 390 as printing paper suitable for books and newspapers. Protest overruled.— Ab. 21007 (T. D. 29931). Lace Paper. — Under the rule laid down in Hamilton v. U. S. (167 Fed. Rep., 796; T. D. 29519) the merchandisi' is classifiable under paragraph 402. The principle determined in the Ilaniillon case was followed by the board in G. A. 6895 (T. D. 29698), following wliich we hold the term "paper" includes the «?helf edgings here in question.— Ab. 21252 (T. D. 29703). So-called lace-jiaper tops, doilies, and similar articles, cut or stamped out of sheets of paper without printed inscrii)tions thereon, are dutiable under para- graph 402, as " paper " rather than under paragraph 407, as " manufactures " of paper. Those with printed inscriptions are covered by paragraph 403 ns "printed matter." Hamilton v. U. S. (T. D. 29519) followed. T. D. 29698 (G. A. 6895). Where plain paper has been stamped by a single operation into shapes with lace-like effects, it is still " paper " within the meaning of paragraph 402, rather than " manufactures " of paper uniler paragraph 407. The authorities wan-ant the classification as " printed matter " under para- graph 403, of lace paper that has been printed with trade-marks, business ad- dresses, decorative designs, etc. — Hamilton v. U. S. (C. C. A.), T. D. 29519; T. D. 29165 (C. C.) and (G. A. 6074) T. D. 28479 reversed. Paper.^ — Pieces of paper about 5^ inches square, cut from old Government record books, and not further manipulated, which are largely used as gold- beaters' planes, but which also have various other uses, are dutiable under the provision in ))ai-agrai)h 402 for " all other jiaper not speciiiUy provided for," iind are not dutiable as manufactures of paper.— T. D. 23007 (G. A. 5124). Paper Hats, Varnished. — Hats made of paper and coated with varnish are dutiable as manufactures of paper under paragraph 407 at the rate of 35 per cent ad valorem. The fact that the varnish is of greater value than the paper will not alter its classification, as the application of that material did not alter the character of the paper for dutiable purposes. The material still remained paper and is dutiable as such. Dejonge v. Magone (159 U. S., 562) followed.— T. D. 24747 (G. A. 5458). Paper Napkins ornamented with designs in colors stenciled, stamped, or printed thereon, are dutiahli' as manufactures of paper under paragraph 407, rather than as " printed matter " under paragraph 403. — Morimura v. U. S. tC. C), T. D. 29163; (G. A. 6051) T. D. 28350 afllrmed. Paper napkins made of crinkled crepe paper and ornamented with designs in colors, stenciled and stamped or printed thereon from blocks of wood, are dutiable under paragraph 407 as manufactures of paper and not as " printed SCHEDULE M PAPEES AND BOOKS. 681 matter" under paragraph 403. G. A. 3043 (T. D. 16019) followed, and U. S. r. Hensel (152 Fed. Rep., 578; T. D. 2785G) cited.— T. D. 28350 (G. A. 6651) ; affirmed by T. D. 291G3 (C. C), supra. Pasteboard made by pasting together numerous sheets of paper or board is dutiable under paragraph 407 as a manufacture of paper. Pasteboard thus made differs from press board made after the manner of making paper by running pulp through I'ollers to the required thickness. G. A. 5034 (T. D. 23385) and G. A. 770 (T. D. 11595).— T. D. 24716 (G. A. 5438). Post Cards. — Post cards of paper combined with other materials, such as celluloid, silk, or wood, which are the components of chief value, one side of the articles being printed with the words " post card " in various languages, and the other being embossed or sprayed with different floral and decorative effects, are " printed matter " within the meaning of paragraph 403. — U. S. v. Deutsch et al. (C. C. A.), T. D. 30387; T. D. 29808 (C. C.) affirmed and (Ab. 20138) T. D. 29429 reversed. Souvenir Postal Cards. — Cards composed of paper and soft rubber, the message side of which shows human figures in varying attitudes, colored, Held dutiable as manufactures of paper. — Meffert v. U. S. (T. D. 27430) followed. — T. D. 27570 (G. A. 6424). Feathered Post Cards. — Souvenir post cards, on one side of which appears pictures of birds printed by processes other than lithographic and which are ornamented by feathers, are dutiable as " printed matter " under paragraph 403. Ringk v. U. S. (T. D. 29037) followed.— T. D. 29295 (G. A. 6816). As to post cards printed with words and pictorial representations and orna- mented with feathers, Held that the printing is not insignificant or subordinate in character, but the chief feature, without which the articles would be of no practical value, and that they are dutiable as " printed matter " under para- graph 403. rather than under paragraph 425 as articles composed in chief value of feathers. But this decision would not be precedent for the importation of valuable merchandise under 'the guise of " printed matter." — Ringk v. U. S. (C. C), T. D. 29037; Ab. 16863 (T. D. 28438) reversed. Printed Paper Bags. — Paper bags with printed matter thereon are dutiable as manufactures of paper under the provisions of paragrapli 407, and not as printed matter. Kraut v. U. S. (T. D. 26946), cited and followed.— T. D. 27109 (G. A. 6286). Paper bags elaborately printed with advertising matter are not dutiable as "printed matter," under paragraph 403, but as manufactures of paper, under paragraph 407.— Kraut v. U. S. (C. C. A.), T. D. 20946; T. D. 25829 (C. G.) and (G. A. 5606) T. D. 25087 affirmed. Serpentines. — The merchandise was classified as manufactures of paper under paragraph 407. The coils of colored paper are invoiced and known as " serpentines." Such articles are a form of confetti ; and having been made from paper into completed articles, having a distinctive name and use, they are dutiable as assessed, following G. A. 6260 (T. D. 26992).— Ab. 17662 (T. D. 29267). Shaving Paper in Pads, classified as manufactures of paper under paragraph 407, was claimed to be dutiable as paper or as printed matter under paragraphs 402 and 403. Protest overruled.— Ab. 21668 (T. D. 29931). Vegetable Tracing Paper is dutiable at 25 per cent ad valorem under the provision of paragraph 402, for paper not otherwise provided for, and not at 10 per cent ad valorem and 2i cents per pound under paragraph 398. — T. D. 26376 (G. A. 6047). 682 DIGEST OF CUSTOMS DECISIONS. Writing Sets niado u]) nf ;iii (Mivelope rack, a small stamp box, a hlottiT tablet, and a bl»)tter. which wore classified as fancy paper boxes under para- graiih -Kir>, were held dutiable as manufactures of [taper (par. 407). — Ah. '26(»31 (T. D. 31744). DECISIONS UNDER THE ACT OF 1S94. Ruled Music Paper not being known cKnunercially as writing paper was held dutiable at 2r> per cent under paratrraitli 311.— T. D. 1G331 (U. A. 31G0). Pa|)er for the Manufacture of Pa|)er Hangings is dvitiable at 20 per cent under paragraph 310 and not as a |irintin,u [taiter.^ — T. D. 1G332 (G. A. 31G1). DECISIONS UNDER THE ACT OF 1S90. Bottle Caps, being completed nrticle.s fitted for specific use, can not bo classi- fied as printed matter, but are manufactures of paper. — T. D. 11554 (G. A. 729). Crackers or Mottoes made in the form of caps held to be manufactures of paper and not toys.— T. D. 14397 (G. A. 22S1). Embroidery Envelopes, so called. — Colored paper bags or envelopes for use in holding and exhibiting embroideries and not suitable for use as cover- ings for letters are manufactures of papers and not envelopes. — T. D. 127S8 (G. A. 13S4) ; T. D. 13782 (G. A. 1976). Filtering; or Blotting Paper. — A soft finished porous i)ai)er, suitable for filtering or blotting paper, held to be paper not specially provided for. — T. D. 11351 (G. A. G34). Absorbent Paper. — A very light paper, soft, semitransi>arent. long-fibered and dull-finished, highly absorbent, and much used by dentists, and also used for making paper napkins, is dutiable at 25 per cent under paragraph 422 as paper not specialy provided for, and not as " tissue paper " under paragraph 419. U. S. r. Mo.ses (84 Fed. Rep.. 329), In re Lawrence Stationery Co. et al. (G. A. 1430), followed.— T. D. 190G9 (G. A. 40S9). Umbrellas of Japanese' Paper. — " Giant umbrellas," large Japanese paper umbrellas, being many-colored, fantastically decorated articles of huge size, covered with paper, in the form of umbrellas, but not used or intended for use as such, are dutiable as manufactures of paper and not as umbrellas. T. D. 11829 (G. A. 820) reversed. T. D. 13063 (G. A 1568) ; China & Japan Trad- ing Co. V. U. S. (C. C), 66 Fed. Rep., 733, aftirmed.— U. S. r. China & Japan Trading Co. (C. C. A.), 71 Fed. Rep., 8G4. DECISIONS UNDER THE ACT OF 1883. Screens composed of paper as their compoaent material of chief value, and of wood and metal, which were used on ;ioors of dwelling houses or other places to lntercei)t heat, light, or moving air, or to conceal portions of rooms or objects, and which are known in trade and commerce as paper screens, are dutiable as manufactures of paper and not usdor the provision for all other mats not ex- clusively of vegetable material, screens, hassocks, and rugs. Affirming the judgment of the circuit court. — Magone v. American Trading Co. (C. C. A.), 57 Fed. Rep., 394. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cardboard, Perforated for Stitching Mottoes. — Perforated cardboard on which are printed sentences or mottoes to be filled with embroidery are manu- factures of paper and not printed matter. Cardboard on which is imprinted in colors an ornamental design or patent for the purpose of showing the method of embroidering the patent uix)n canvas is a manufacture of paper and not printed matter. — Weihenmyer v. Arthur (22 Int. Rev. Rec, 368), 29 Fed. Cas., 595. 1909 SCHEDULE N— SUXDRIES. 33rj. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in tran;;- portatiun only, 35 ]ier centum ad valorem ; curtains, and other articles 1913 not embi'oidered nor appliqued and not specially provided for in this section, composed wliolly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, 50 per centum ad valorem. 421. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in trans- portation only, 35 per centum ad valorem ; fabrics, * * * wearing apparel, * * * curtains, fringes, and other articles not specially provided for in this section, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, but not in part of wool, GO per centum ad valorem : Provided, That no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin, metal, or other material shall pay duty at a less rate than is imposed in any paragraph of this section upon such articles without such beads or spangles. 40S. Beads of all kinds, not threaded or strung, 35 per centum ad valorem; fabrics, * * * wearing apparel, * * * j^j^^j other ar- 1897 tides not specially provided for in this Act, composed wholly or in part of beads or .spangles made of gla.ss or paste, gelatin, metal, or other material, but not composed in part of wool, 60 per centum ad valorem. 1894 99. Beads, loose, strung, or carded, 10 per centum ad valorem. 1890 ^^'^' ^^^^^ beads, loose, unthreaded or unstrung, 10 per centum ad valorem. 1396. Beads * * * of all kinds, except amber, 50 per centum ad valorem. 640. Amber beads * * *. (Free.) DECISIONS UNDER THE ACT OF 1913. Necklaces of Beads. Jewelry — Stare Decisis. — That bead necklaces are not necessarily jewelry and that articles of personal adornment only are not necessarily jewelry are stare decisis. Amber — T.vkiff Acts of 1909 and 1913. — The jewelry paragraph (448), tariff act of 1909, embraced imitation amber; the jewelry paragraph (356), tariff act of 1913, does not. — American Bead Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 36465; applications for rehearing (Ct. Cust. Appls.), T. D. 36259 and (Ct. Cust. Appls.) T. D. 36463 denied. Iniitation Jet Bead Necklaces. — Necklaces substantially of imitation jet beads with imitation jet pendents are not dutiable as jewelry, under paragraph 356, but as beaded articles, under paragraph 333. U. S. v. Beierle (1 Ct. Cust. Appls., 457; T. D. 31.506) and American Bead Co. v. U. S. (7 Ct. Cust. Appls., — ; T. D. .36259).— Wolff & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36463 ; G. A. Ab. 38507 reversed. Amber Beads, temporarily strung, classified under paragraph 333, were claimed dutial)le as manufactures of amber. Protest overruled. G. A. 6657 (T. D. 28390) cited.— Ab. 36634 (T. D. 34810). 683 684 DIGEST OF CUSTOMS DECISIONS. Amber Necklaces, Unfinished. — The nierchamlise was found to be amber beads graduated from the hirgest in the center to tlie smalk^'^t liead at each end, strung on a substantial yellow silk cord, the only thing lacking to make a complete necklace being a clasp. It was found to l)e an unfinished necklace, dutiable at 60 per cent under paragraph 356. — Ab. 38570. Beaded Trimmings. — On the authority of U. S. v. Hamburger (5 Ct. Cust. Ajipls., 217; T. I). 34382) tlie merchandise was held not to be appliqued. While paragraph 358 provides for " trinunings not specially provided for." the i)ro- vision in i)aragraph 333 for articles "composed wlioUy or in chief value nf beads" was lield to be more specific, and the merchandise was all held dutiable at 50 per cent under that paragraph. Hartranft v. Meyer (335 U. S., 237) followed.— Ab. 38759. Headed and Spangled Trimmings. — Silk netting, ornamented with beads and spangles, tlie netting being more valuable than either and less valuable than both, is dutiable as "composed wholly or in chief value of beads or spangles" \inder paragraph 333, and not as " trimmings * * * ^f whatever yarns, threads, or ^laments composed " under paragraph 358. — U. S. v. Gavin & Co. (Ct. Cust. Appls.), T. D. 36804; (G. A. 78.50) T. D. 36141 afiirmed. Beaded Articles in Part of Netting. — Merchandise invoiced as " blk. net tunics," classified as in chief value of beads and in part of netting under paragraph 358, is claimed to be in chief value of beads, dutiable under para- graph 333. On the authority of Loewenthal v. U. S. (6 Ct. Cust. Appls., — ; T. D. 35464) the tunics in question were held dutiable at 50 per cent under paragraph 333, as claimed.— Ab. 3S914. Beaded Fringes. — The merchandise was found to be of the same dutiable character as that passed upon in Loewenthal v. U. S. (6 Ct. Cust. Appls.. — ; T. D. 35464). It was held dutiable at 50 per cent under paragraph 333. — Ab. 38722. Beads of Wood. — Beads of wood classified under paragraph 333 were claimed dutiable as manufactures of wood (par. 176). Protest overruled. G. A. 7053 (T. D. 30731) distinguished.— Ab. 37604. Lamp fringes and trimmings made in chief value of beads were held more specifically provided for as articles not embroidered or appliqued composed wholly or in chief value of beads under paragraph 333 than as articles made in whole or in part of ornaments, braids, or trinunings (par. 358), a.s classified.— Ab. 37284. Graduated Beads. — Strung graduated beads of materials other than metal dutiable at the rate of 50 per cent ad valorem as articles not specially provided for composed wholly or in chief value of beads under paragraph 333. and not at the rate of 35 per cent ad valorem as beads strung loosely on thread for facility in transportation only under same paragraph.^ — Dept. Order (T. D. 35538). Necklaces of Beads. Beaded Necklaces Without Real or Imitation Precious Metals or Real OR Imitation Precious or Semiprecious Stones, How Dutiahle. — Necklaces, with or without ba.se metal clasps, in chief value of beads, the beads being made of wood, gelatin, or paste, and china or colored glass, some in i nutation of jet and amber, are dutiable as articles in chief value of beads under paragraph .333. and not as jewelry under paragraph 356. — American Head Co. v. U. S. (Ct. Cust. Appls.), T. I). 36259; (G. A. 7754) T. D. 35591 reversed. SCHEDULE N SUNDRIES. 685 OrnamcMtR and Trimmings of Beads and Nettings. — Ornaments and trim- mings composed in chief value of beads or spangles and in part of netting, OD the authority of Lowenthal v. U. S. (6 Ct. Cust. Appls., 209; T, D. 35464), held dutiable at 50 per cent under paragraph 333. — Ab. 38586. 3Ietal Rosaries valued above 20 cents per dozen pieces dutiable at the ratf of GO per cent ad valorem under paragraph 356. T. D. 34019 modified accord- ingly.— Dept. Order (T. D. 34235). Rosaries made of beads dutiable according to the component material of chief value.— Dept. Order (T. D. 34019). Table Candle Lamps with Beaded Shades. — Table candle lamps made in the shape of romer glasses, with beaded shades, to be classified as entireties, dutiable at the rate of 50 per cent ad valorem under paragraph 333. — Dept. Order (T. D. 35260). Rice-Bead Curtains. — The language " curtains, and other articles not em- broidered nor appliqued." paragraph 333, does not exclude such articles as are not susceptible of being embroidered or appliqued. Fensterer & Ruhe v. United States (1 Ct. Cust. Appls., 93; T. D. 31110) distinguished and limited. Curtains composed in chief value of glass or rice paste beads strung on cotton threads suspended from a horizontal bar or rod are dutiable as " curtains * * * composed wholly or in chief value of beads * * *," paragraph 333. — U. S. v. Morinuira Bros. (Ct. Cust. Appls.), T. D. 36801; (G. A. 7889) T. D. 36343 reversed. DECISIONS UNDER THE ACT OF 1909. Amber Beads Tightly Strung. ^ — It seems to us that this merchandise is unfin- ished necklaces, and inasmuch as necklaces have been held by the Court of Cus- toms Appeals to be jewelry (U. S. v. Cohn, 3 Ct. Cust. Appls., 273; T. D. 32.571; Cohn V. U. S., 4 id., 378; T. D. 33536), we think that these articles are un- finished jewelry, and properly fall within the last part of paragraph 448, but inasmuch as tliey have been assessed at the rate mentioned therein, and tlii:* question is not before us, the collector's action, although not affirmed, will not be disturbed.— Ab. 37483. Beaded Bags and Purses. Component Material of Chief Value. — The component material of chief value in hand bags and purses made of beaded cotton plates, lined with variou.s materials and fitted with metal frames, is ascertained by determining the relative values of the several parts in the country of exportation, including the labor cost of making such parts, before being incorporated into finished bags* and purses. Labor Cost of Covering Cotton Plates with Beads. — Covering cotton plates with beads involves the application of labor, the cost of which must be ap- portioned equally between the beads and the cotton, and when the value of the beads so found is greater than that of any other material contained in hand bags and purses the latter are dutiable as beaded articles under paragraph 421. — T. D. 31428 (G. A. 7193). Beaded Bags in Chief Value of Silk. — Ladies' hand bags composed of silk and ornamented with glass beads, silk being the component material of chief value, in accordance to the proviso to paragraph 402, " That articles composed wholly or in chief value of any of the materials or goods dutiable under this paragraph shall pay not less than the rate of duty imposed upon such materials or goods by this section," are dutiable at 60 per cent ad valorem, the rate pro- 686 DIGEST OF CUSTOMS DECISIONS. vided for " silk goods ornamented with beads or spangles " in said para- graph 402. Ladies' hand bags romposod of glass beads, cotton, and metal, glass beads chief value, are dutiable as beaded articles under paragraph 421. — T. D. 32003 (G. A. 7296). Beaded IJaniboo Curtains. — Curtains composed of bamboo and glass beads, glass beads chief value, are dutiable as " curtains composed wholly or in chief value of beads," under paragraph 421, and not as " curtains of bamboo stained, dyed," etc., under paragraph 214.— T. D. 322S3 (G. A. 7332). Beaded Bracelets. — These bead bracelets are cheaji in material and con- struction, but they are intended for use by children as articles of personal adornment and are so used. They are not used in the sport or play of children and so are not toys. Illfelder v. U. S. (1 Ct. Cust. Appl.s., 109; T. D. 31115).— U. S. V. Bernard, Judae & Co. (Ct. Cust. Appls.), T. D. 34328; (G. A. Ab. 339G8) T. D. 33S33 reversed. Beaded Fan Chains. — Chains compo.sed of glass beads strung on strands of cotton thread in a substantial manner, having a snap attached for fastening to fans or other articles, are not toys, but are articles used by adults and dutiable under paragraph 421 as " articles not specially provided for, composed wholly or in chief value of beads." G. A. 72.51 (T. D. 3178G) modified.— T. D. 31965 (G. A. 7288). Beads. — Rhinestones and colored imitation stones, with foil hacks set in white or blue paste or porcelain, pierced with two holes, were held dutiable as glass beads under paragraph 421. Ab. 35260 (T. D. 34321) followed.— Ab. 36560 (T. D. 34789). Beads, Strung. — The phraseology of paragraph 421 relative to beads and spangles discloses a substantial change from the language in the former law relating to the same subject matter, and it appearing the. imiiortation is of beads on strands of a permanent kind designed for use as embroidery just as im- ported, they will be deemed dutiable conformably to the requirements of that paragraph.— Littauer r. U. S. (Ct. Cust. Appls.), T. D. 32050; (G. A. 7215) T. D. 31541 affirmed. Beads permanently strung on cotton threads, one thread knotted lengthwise of each bead to prevent it from slipping out of place, ami such beaded strings being fit for u.se in the condition in which imported as trimmings for wearing apparel, are dutiable as articles composed in chief value of beads at the rate of 60 per cent ad valorem under jiaragraph 421 and not at the rate applicable to the material of which such beads are comiiosed. G. A. 5S78 (T. D. 25891) and G. A. 5818 (T. D. 2.")(;n5) followed.- T. D. 31541 (G. A. 7215) ; affirmed by T. D. 32050 (Ct. Cust. Api)Is.), supra. Fringes in Chief Value of Beads. — Decision of the United States Court of Customs Appeals in T. D. 32624 should be limited to articles of the kind the subject of the said decision — i. e., fringes composed in chief value of beads or spangles, where the material other than the beads or spangles is in chief \alue of artificial silk.— Dept. Order (T. D. 32866). Fringes composed of glass beads, artificial silk and cotton, beads chief value, held dutiable at an ad valorem rate equivalent to the comi)oun(l rate to which the artificial silk contained therein is subject when stripped of the beads, under par, 405. U. S. t-. Victor (1 Ct. Cust. Appl.s., 297; T. D. 31355), and Stein & Co. f. U. S. (2 Ct. Cust. Appls., 519; T. D. 32250).— U. S. v. Ewing & Clancey (Ct. Cust Appls.), T. D. 32624; (G. A. 7303) T. D. 32045 reversed. SCHEDULE N SUNDRIES. 687 Glass Beads. — Beads composed of paste glass and pierced through botli sides, designed to be sewn on wearing apparel, which were classified as manu- factures of paste or glass under paragraph 109, were held dutiable as beads (par, 421). G. A. 5G07 (T. D. 25088) followed.— Ab. 20800 (T. D. 31708). Hatpins with Beaded Heads. — Hatpins, around the heads of which strings of small beads are tightly wound, classified as beaded articles under para- graph 421, were claimed dutiable as manufactures of glass or paste or metal (par. 109 or 199). Protests overruled.— Ab. 37876. Imitation Pearl Beads. — The provision in the tariff act of 1909 for imitation pearl beads is more specific than that for imitation pearls and the several pro- visions taken together indicate a legislative purpose to include within paragraph 449 of that act only such imitation pearls for use in the manufacture of jewelry as are not also imitation pearl beads. Lorscli & Co. i\ U. S. (5 Ct. Cust. Appls., — ; T. D. 34132).— Cohn & Rosenberger v. U. S. (Ct. Cust. Appls.), T. D. 34533; (G. A. 7561) T. D. 34415 affirmed. The testimony here is convincing that in trade and commerce, as well as in common speech, the articles of the importation are, while often called imitation pearls, equally well known as imitation pearl beads. They come accordingly within the precise terms of paragraph 421. — Lorsch & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 34132; (G. A. 7473) T. D. 33587 affirmed. Imitation Pearls. — The dominant factor determining the classification of imi- tation pearls is their use. If in the form of beads not threaded or strung, or strung loosely on thread for facility in transportation only, and not intended for use in the manufacture of jewelry, they are dutiable at 35 per cent ad valorem under paragraph 421 ; if designed and intended for use in the manufacture of jewelry they are dutiable at 20 per cent ad valorem under paragraph 449. — T. D. 30827 (G. A. 7079). Imitation Precious Stones, which the appraiser states are designed to be sewed on wearing apparel or to be used for dress ornaments, classified as manu- factures of paste under paragraph 109, were held dutiable as beads (par 421). Ab. 35260 (T. D. 34321) followed.— Ab. 38306. Nail-Head Beads, classified as manufactures of glass or paste under para- graph 109, were held to be dutiable under paragraph 421, relating to beads. — Ab. 23417 (T. D. 30667). Pictures in Frames Composed of Glass Beads. — Religious pictures com- posed of paper lithographically printed, covered with glass and mounted in frames composed wholly of beads of different colors strung on cotton threads, glass beads being the component of chief value, are dutiable as beaded articles under paragraph 421. U. S. v. Benziger (178 Fed. Rep., 1006; T. D. 30386) dis- tinguished.— T. D. 31967 (G. A. 7290). Rice Bead Curtains. — Protests overruled as to rice bead curtains assessed as beaded articles under paragraph 421.— Ab. 33782 (T. D. 33789). Rosary Chains, made of silver links and semiprecious stones, silver com- ponent material of chief value, which had been classified as beaded articles under paragraph 421, were held dutiable as manufactures of metal (par. 199). — \b. 25465 (T. D. 31543). Strung Beads. — Necklaces composed of beads strung on brass chains, as- sessed under paragraph 448, were claimed dutiable as articles composed wholly of beads (par. 421). Protests sustained.— Ab. 33564 (T. D. 33738). 688 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1897. Amber Necklaces. — Amber is neither technically nor commercially n Itrccious stdiic; aiul amber necklaces are not (lutial)le as "jewelry" under para^jcraph 41^4, nor as niaiuifactures of amber under paragraph 448, but as beaded articles under paragraph 408.— T. D. 29615 (G. A. 6881). Baj^s Composed in Part of Beads. — A provision in the tariff for a designated article is more specilic for classilication purposes than a provision for a material. Bags and purses composed of a cotton or silk foundation, the exterior surface of the fabric covered more or less completely with beads and fitted with a metal frame and chain, are dutiable at 00 ju'r cent ad valorem under paragraph 408 and not under paragraph 193, although metal is the comi)onent material of chief \alue in the completed articles.— T. D. 28103 (G. A. 6578). Beaded Curtains. — Curtains composed in chief value of wood and in part of glass beads were claimed to be dutiable as manufactures of wood under para- graph 208 rather than as "articles composed in part of beads" (par. 408). Protest overruled.— Ab. 25238 (T. D. 31478). Beaded Fan Chains. — Fan chains composed, in chief value, of beads are duti- able under paragraph 408 as articles " composed wholly or in part of beads," rather than as "toys" under paragraph 418. G. A. 6658 (T. D. 28391) ; G. A. 7288 (T. D. 31065).— T. D. 32004 (G. A. 7297). Bead Fringes. — Bead fringes, consisting of beads strung on a cord or webbing, and used to decorate lamps as trinnnings and shades, are dutiable under the provision in paragraph 408 for " ornaments, trimmings, and other articles in part of beads," not being excluded under the doctrine of ejusdem generis.— Holcomb v. U. S. (C. C), T, D. 30802; Abs. 16568 and 16592 (T. D. 28392) affirmed. Beads, Not Threaded or Strung, compo.sed of amethyst, garnet, crystal, or other so-called semiprecious stones, are dutiable under the initial provision of paragraph 408 at 35 per cent ad valorem, and not under the provision for precious stones in paragraph 435, nor for manufactures of garnet, crystal, etc., in paragraph 115.— T. D. 21054 (G. A. 4419). Beads — Colored Glass. — Reads of glass, unstrung, colored or tinted to imi- tate precious stones, are dutiable at 35 per cent ad valorem under paragraph 408, and not at 20 per cent under paragraph 435. U. S. v. Morrison (179 U. S., 456) followed.— T. D. 25088 (G. A. 5607). Chain of Wooden Beads. — Wooden beads connected by links of steel or iron, and forming with a swivel hook and ring a complete chain, are dutiable at 60 per cent ad valorem under paragraph 408, as "articles, composed wholly or in part of beads." G. A. 4084 (T. D. 19036) followed.— T. D. 25018 (G. A. 5586). Coral Beads, not Threaded or Strung. — Coral beads of graduated sizes suitable for necklaces, " not threaded or strung," are dutiable at 35 per cent ad valorem under paragraph 408, and not at 60 per cent ad valorem as " ar- ticles conmionly known as jewelry, and parts thereof, finished or unfinished " under paragraph 434.— T. D. 21879 (G. A. 4019). Imitation Pearl Strands — Necklets. — Imitation pearls of small size, matched and temporarily strung, but not fitted with any metal attachment in- cident to necklaces, chiefly used for embroidery purposes, but possible, after restringing and tlie adjustment of a snap or clasp, of being made into jewelry. Held to be dutiable at 45 per cent ad valorem under paragraph 112, and not SCHEDULE N SUNDRIES. 689 at 60 per cent ad valorem under paragraph 434 or paragraph 408. — T. D. 26817 (G. A. 6189). Imitation Pearls Pierced — Beads. — Imitation pearls pierced or drilled, are dutiable at 35 per cent ad valorem under paragraph 408, as beads, and not at the rate of 20 per cent ad valorem as imitations of precious stones, under paragraph 43.5.— T. D. 265.54 (G. A. 6088). Nut Curtains. — Curtains composed in chief value of beads made from nuts, the same being known as beaded curtains and also as nut curtains, are dutiable iinder paragraph 408 as beaded articles, and not at 20 per cent ad valorem under section 6 or at 35 per cent ad valorem under paragraph 208. — T. D. 26707 (G. A. 6150). Rice-Bead Curtains, composed chiefly of rice paste formed into particles resembling small beads, are subject to the duty provided by paragraph 408, for " articles in part of beads," not being excluded from such classification by the principle of ejusdem generis. — Morimura v. U. S. (C C. A.), T. D. 29703; T. D. 29015 (C. C.) and (G. A. 6628) T. D. 282.57 affirmed. Strings of variegated beads pendent from a wooden superstructure, made from cotton strings rolled in rice flour dough, the dough being divided and stamped into form of beads, dutiable as beads at 60 per cent ad valorem under paragraph 408.~T. D. 19495 (G. A. 4189). Rosaries are dutiable according to the component material of chief value entering into their fabrication, and not under paragraph 408 as articles in part of beads. Benziger v. U. S. (T. D. 30386) followed.— T. D. 30731 (G. A. 7053). Rosaries are dutiable according to the component material of chief value and not as " articles in part of beads " under paragraph 408. — U. S. v. Benziger (C. C. A.), T. D. 30386; T. D. 29777 (C. C.) affirmed and (G. A. 6739) T. D. 28883 reversed. Ejusdem Generis, — Rosaries are not subject to the provision in paragraph 408 for " articles in part of beads," because not ejusden generis with the other goods (ornaments, etc.) included in the context. Paragraph 408 of the tariff act of 1897, in the light of the provisions of former acts extending back for a period of more than 50 years, would seem to Include only beads and bead ornaments or articles ornamented with beads. Such an interpretation of the statutes would and should exclude from paragraph 408 articles used solely for devotional purposes. — Benziger Bro.s. v. U. S. (C. C), T. D. 29777; affirmed by T, D. 30386 (O. C.) above. Schlung Spangles, consisting of gelatin spangles permanently attached to cotton cords and used in the manufacture of trimmings or as trimmings or ornaments, are dutiable under paragraph 408 relating to trimmings and other articles composed of spangles.— T. D. 30338 (G. A. 6980). Articles Composed in Chief Value of Spangles Made of Gelatin. — Crowns and trimmings designed for millinery use, composed of cotton ornamented with gelatin spangles, the latter the component material of chief value, are dutiable at the rate of 60 per cent ad valorem under paragraph 408, and not at 35 per cent ad valorem under paragraph 450. G. A. 5788 (T. D. 25578), affirmed in Metzger v. U. S. (T. D. 26548 and T. D. 27187) followed.— T. D. 27240 (G. A. 6323). Spangled Hat Crowns. — The phrase in paragraph 408, " articles composed in part of spangles made of gelatin," is more specific than " manufactures of gelatin," in paragraph 450. Accordingly spangled hat crowns are dutiable under 60690°— 18— VOL 1 44 690 DIGEST OF CUSTOMS DECISIONS. the former pmx ision.— Metzger v. U. S. (C. C. A.), T. D. 27187; T. D. 2G548 (C. C.) and (G. A. 5788) T. T>. 25578 amrmed. S(ruii}i C;<-Iiitiii Spjiiiylrs. — llcltl that slrunj; uelatin spaiifilos which in their coiuliliuii a.s iiiipurU'd, are used in njakin^ trinuuinj^.s and ornaments, are e.iusdem generis with the articles specifically enumerated in the provision in paragraph 408, for "ornaments, trimmings, or otlier articles, composed wholly oi in part of spangles made of gelatin," and are within the provision for " other articles."— G. lilrsch's Sons r. U. S. (C. C), T. D. 2(J4(M.»; (G. A. 5818) T. D. 25695 and Ab. 3433 (T. D. 25735) afhrmed. Strung Heads. — Beads of metal or glass, temporarily strung, are dutiable at the rate of 45 per cent ad valorem under paragraph 11)3 or 112. and not at 35 per cent ad valorem under i)aragrapli 408. G. A. 5878 (T. D. 25891), con- secutively afhrmed by the United States circuit court in Frankenberg v. U. S. (T. I). 26455), the circuit court of appeals, second circuit (T. D. 27188), and the Suiireme Court of the United States (T. D. 28189), followed.— T. D. 28221 (G. A. 6610). Reads Temporarily Strung. — The provision in paragraph 408, for " beads of all kinds, not threaded or strung," was intended to apply only to beads actually loose, and beads strung temporarily for facilitating transportation are not in- cluded therein.— Henry E. Frankenberg Co. v. U. S. (U. S.), T. D. 28189; T. D. 27188 (C. C. A.), T. D. 26455 (C. C), and (G. A. 5878) T. D. 25S91 afhrmed. Metal beads strung are not dutiable as articles composed of beads, but are dutiable at the rate of 45 per cent ad valorem, under paragraph 193, as manu- factures of metal. Steinhardt v. U. S. (113 Fed. Rep., 996) followed; G. A. 4418 reversed.— T. D. 23681 (G. A. 5126). Wooden IJeads of the description usually employed in the manufacture of rosaries, strung on silk cords about 2 meters in length, the ends of which have been knotted, thus forming a circlet, the same not being fitted with a metal clasp or other attachment to indicate intended use in the condition in which imported, are dutiable at the rate of 35 per cent ad valorem under paragraph 208, as manufactures of wood and not at 60 per cent ad valorem under the pro- vision of paragraph 408 for articles composed of beads. Steinhardt v. U. S. (113 Fed. Rep., 996) followed.— T. D. 26180 (G. A. 5971). DECISIONS UNDER THE ACT OF 1894. Beaded Cords. — Glass beads strung on two cords or threads composed of cotton or silk (the glass beads chief value), used in the manufacture of dress trimmings, are dutiable as glass beads strung. — T. D. 16857 (G. A. 3376). Beaded Silk Goods — Nets and Tidies. — Silk nets or netting ornamented with beads or other substances, and small tidies composed of a silk foundation with fancy openwork effect, ornamented with beads and spangles of glass and metal, are dutiable as beaded silk goods and not as manufactures of metal, manufactui'es of cotton, nor as beaded or jet ornaments or trimmings. — T. D. 16225 (G. A. 3104). Glass-Bead Curtains dutiable as manufactures of glass and not as glass beads strung.— T. D. 16285 (G. A. 3114). Glass Beads. — Beads include only articU^s (in all forms) not exceeding 1 inch in diameter and having a hole through the material. — T. D. 16103 (G. A. 3067). Glass Beads Strung on wire, imported in pieces of 104 yards each, are com- mercially known as strung beads and dutiable as such. — T. D. 17397 (G. A, 3588). SCHEDULE N— SUNDRIES. 691 DECISIONS UNDER THE ACT OF 1890. Beaded Gimps composed of black glass beads strung upon cotton threads so as to form dress ornaments or trimmings are manufactures of glass. — T. D. 11190 (G. A. 549). Beaded Trimmings. — Dress trimmings composed either of blask glass beads, mounted on silk and cotton foundations, or of black and white glass beads and of metal and tinsel threads mounted on cotton or silk foundations, glass chief value, are manufactures of glass. — T. D. 12704 (G. A. 1353). Dough Beads. — Beads composed of dough and metal (dough chief value) held to be manufactures of paste.— T. D. 13619 (G. A. 1891). Glass Beads (So-called Wax.) — White beads of large size, strung, com- posed of glass coated internally with gelatin, glass chief value, are manufac- tures of glass.— T. D. 11209 (G. A. 568). Glass Beads Threaded or Strung. — A finding of the Board of General Ap- praisers, supported by the weight of evidence, that glass beads threaded or strung are strung beads, dutiable as manufactures of glass and not as glass beads loose, unthreaded, or unstrung, should be sustained. — In re Steiner (C. C), 66 Fed. Rep., 726. Glass beads strung, of two kinds, one consisting of small brown beads, which were a poor imitation of precious stones, known as " cat's-eye," and the other of larger size, and also an imitation of precious stones, are dutiable as manufactures of glass under paragraph 108. — U. S. v. Morrison; U. S. v. Wolfe, 179 U. S., 456. Glass Beads, Unstrung. — Glass beads designed for use in making bead trimmings or ornaments, loose and unstrung, are dutiable as beads. — T. D. 12425 (G. A. 1163). Metal-Lined Glass Beads. — Fringes consisting of glass beads strung upon cotton cords forming pendants, which are attached to narrow silk and cotton end metal galloons, the beads internally coated with metal, are dutiable as manufactures of metal.— T. D. 12943 (G. A. 1494). Strung Beads of Glass, Metal Lined or coated (metal chief value), are dutiable as manufactures of metal and not under paragraph 108 as manufac- tures of glass.— Samuel Schiff & Co. v. U. S. (C. C), 90 Fed. Rep., 795. Wax Pearls. — Certain pearl beads, strung, composed of glass and other substances (glass chief value), made to imitate pearls and known as wax pearls, held dutiable as precious stones. — T. D. 17504 (G. A. 3643). DECISIONS UNDER THE ACT OF 1883. Beads Strung Upon AVire or Bead Trimmings. — Imitation jet beads strung upon wire, commercially known as bead trimmings, are dutiable as bead ornaments and not as manufactures of jet. — T. D. 10330 (G. A. 51). Hat Trimmings, Metal Galloons, Artificial Leaves, and Beaded Orna- ments. — Beaded ornaments and trimmings, such as galloons, wings, and crowns, made of beads composed of imitation jet or glass and strung upon wire, suitable for use as trimmings or making or ornamenting hats, held dutiable as bead ornaments.— T. D. 12376 (G. A. 1148). Passementerie Beaded Trimmings, such as are ordinarily bought and sold by the yard, composed of silk ornamented with beads of glass, and simi- lar goods ornamented with beads of metal, are dutiable as bead ornaments. 692 DIGEST OF CUSTOMS DECISIONS. that being a more specific enumeration than manufactures of glass, metal, oi other material.— T. D. 11878 (G. A. 869). Steel Read Trimmings. — Trinmiing made of glass beads silvered, and also of tinsel "and cotton, commercially known as steel trimmings or steel bead trimmings, is dutiable either as articles or manufactures of glass and not as manufactures of metal nor as bead ornaments. — Loewenthal v. U. S. (C. C), 91 Fed. Rep., 644. 1913 '*'*'*' l^'**""^ ^^^ braids, 40 per centum ad valorem; manufactures of ramie hat braids, 50 per centum ad valorem. 349. * * * braids * * * composed wholly or in chief value of 1909 cotton, flax,' or other vegetable fiber * * * and not elsewhere specially provided for, 60 per centum ad valorem. 339. * * * including braids * * * composed wholly or in chief 1897 value of flax, cotton, or other vegetable fiber and not elsewhere specially provided for, 60 per centum ad valorem. 1894 263. ♦ * * braids * * * ^made of cotton or other vegetable fiber 45 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Hats and Hoods Made of Ramie Braids. — Paragraph 349 provides for braids, edgings, insertings, and other articles composed wholly or in chief value of cotton, flax, or other vegetable fiber, and contains a proviso " that no article composed wholly or in chief value of one or more of the materials or goods specified in this paragraph shall pay a less rate of duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed." Held that by virtue of that proviso hats and hoods composed wholly or in chief value of braids of ramie, which is admittedly a vegetable fiber, ai'e properly dutiable as articles composed wholly or in chief value of vegetable fiber braids at the rate of 60 per cent ad valorem under said para- graph 349, rather than as " articles of wearing apparel of every description," composed wholly or in chief value of cotton or other vegetable fiber, under para- graph 324. Stein v. U. S. (T. D. 32250) cited and followed.— T. D. 32583 (G. A. 7372). Ramie Braids held properly classified under paragraph 349. Dyed, stained, or colored nianila hemp plaits iicld dutiable under paragraph 422. Ab. 25927 (T. D. 31720) followed.— Ab. 30730 (T. D. 33018). DECISIONS UNDER THE ACT OF 1897. Ramie Braids. — Braids composed wholly or in chief value of ramie are duti- able under the provisions in paragraph 339 for "braids composed wholly or io chief value of flax, cotton, or other vegetable fiber," and not under the provision for manufactures of ramie not specially provided for in paragraph 347. U. S. r, Rosenberg (T. D. 27033) followed. Note G. A. 5569 (T. D. 24972).— T. D, 27062 (G. A. 6280). In construing paragraphs 339 and 347, providing, respectively, for " braids of vegetable fiber" and for "all manufactures of ramie," Held that the latter is merely a general catch-all clause inserted with the intention of embracing iirticles omitted from other provisions in the act, and is less specific than the 1909 SCHEDULE N SUNDRIES. 693 former, and that braids made of ramie are dutiable under the former pro- vision.— U. S. V. Rosenberg (C. C. A.), T. D. 27033; T. D. 25833 (C. C.) re- versed and Abs. 1230-1232 (T. D. 25261) affirmed. 335. Braid.s, plaits, laces, and willow sheets or squares, composed wholl.v or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, 15 per centum ad valorem ; if bleached, dyed, colored, or stained, 20 per centum ad valorem ; hats, bonnets, and hoods composed wholly 1913 or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufactured, but not blocked or trimmed, 25 per centum ad valorem ; if blocked or trimmed, and in chief value of such materials, 40 per centum ad valorem. But the terms " grass " and " straw " shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 422. Braids, plaits, laces, and willow sheets or squares, composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, 15 per centum ad valorem; if bleached, dyed, colored, or stained, 20 per centum ad valorem; hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufac- tured, but not trimmed, 35 per centum ad valorem ; if trimmed, 50 per centum ad valoreiu. But the terms " grass " and " straw" shall be un- understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 409. Braids, plaits, laces, and willow sheets or squares, composed wholly of straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored or stained, 15 per centum ad valorem ; if bleached, dyed, colored or stained, 20 per centum ad valorem ; hats, bonnets, and hoods, com- posed of straw, chip, grass, palm leaf, willow, osier, or rattan, whether wholly or partly manufactured, but not trimmed, 35 per centum ad valorem ; if trimmed, 50 per centum ad valorem. But the terms " grass " and " straw " shall be understood to mean these substances in their natu- ral form and structure, and not the separated fiber thereof. 1417. Braids, plaits, laces, and similar manufactures composed of straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods. (Free.) 1518. Braids, plaits, laces, and similar manufactures composed of straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods. (Free.) 400. Bonnets, hats, and hoods for men, women, and children, com- posed of chip, grass, palm leaf, willow, or straw, or any other vegetable substance, hair, whalebone, or other material, not specially enumerated or provided for in this Act, 30 per centum ad valorem. 1883 448. Hats, and so forth, materials for : Braids, plaits, flats, laces, trim- mings, tissues, willow sheets and squares, used for making or ornament- ing hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any other substance or material, not specially , enumerated or provided for in this Act, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Unfinished Bamboo-Chip Hats. — Unblocked and untrimmed hats made of thin, narrow shavings of bamboo are dutiable as " hats of chip, not blocked or trimmed " under paragraph 335, tariff act of 1913, and not as manufactures of wood under paragraph 176. — Isler & Guye v. U. S. (Ct. Cust.^Appls. ) , T. D. 36503; (G. A. Ab. 37056) T. D. 35000 modified. 1897 694 DIGEST OF CUSTOMS DECISIONS. Hemp Rraids not bleached, colored, or stained were held dutiable at 15 per cent ad valorem under paiaj^raph 335. — Ab. 37909. Triniinod Straw Hats. — The trinnning is composed of silk, artificial flowers, and (iriianiental leatluMs. Tlio hoard found the two latter eleinenls to pre- dominate, and held that the trininiing.s must control the classificaion of the the hats. Paragraph 33;"), in so far as it relates to straw hats, clearly appears to have been framed to make of the triiniiied hat an entity for detenniiiing whether it, when trinnned, is still eouiixised in chief value of the materials therein named. The goods wiMe dutiable as assessed uniler paragraph 347. — Aitken, Son & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35408; G. A. Ab. 37197 i.tlirmed. DECISIONS UNDER THE ACT OF 1909. lileachod Straw Braids. — Straw braids manufactured from straw fumigated in the tields with sulpiiur not dutiable under paragraph 422 as bleached braids. T. D. 30452 of iMarcii 21, lUU), revoked.— Dept. Order (T. 1). 30020). Crass Sheets. — Grass cloth consisting of manila hemp or grass sheets, un- bleached, suitable for making or ornamenting hats, held dutiable under the first part of paragraph 422.— Ab. 30S19 (T. D. 33031). Leghorn Plaits. — Merchandise known in trade as "Leghorn strips," " I^eg- horn braids," or " Leghorn plaits," which was classified as manufactures of straw under paragraph 463, was held dutiable as unbleached straw plaits (par. 422), as claimed by the importers. Note Ab. 26714 (T. D. 31S99).— Ab. 28369 (T. D. 32488). Manila Hemp Plaits. — We find from the testimony and analyses of samples admitted in evidence that the goods in question consist of plaits composed wliolly or in chief value of bleached, dyed, colored, or stained manila hemp, suitable for making or onianientiiig hats, bonnets, or hoods. We hold that they are properly dutiable at the rate of 20 per cent ad valorem under the pro- visions of paragraph 422.— Ab. 25927 (T. D. 31720). Plateaux.- — Flat, circular hat forms called " plateaux," some of which are composed of straw and others of manila hemp braids, and which only require to be blocked or otherwi.se shaped by the milliner to become completed hats, are properly dutiable at the rate of 35 per cent ad valorem under the pro- vision in paragraph 422 for " hats, bonnets, and hoods composed wholly or in chief value of straw or manila hemp, whether wholly or partly manufac- tured, but not trimmed." Schiff v. U. S., decided by the Court of Customs Appeals (T. D. 31634), cited and followed.— T. D. 32125 (G. A. 7314). Raffia Bands, composed of grass, ornamented on one side with a floral design in colors, were held dutiable as plaits or squares composed of palm 'caf (par. 422).— Ab. 33940 (T. D. 33833). Straw Sheets. — Unbleached straw sheets with paper back, assessed under paragraph 463, were held dutiable under the first clause of paragraph 422. — \h. 32295 (T. D. 33409). Trimmed Hats. — Ladies' hats made of manila hemp braids, having crowns about 5 inches high and brims measuring between 4 and 5 inches in width, the outer edge of the brims having a wire fastened thereto which gives firm- ness to the brims and keeps them in the shape desired by the wearer, the wire being covered by black velvet, which is also used to face or cover the under side of the brims, the hats only recpiiring the insertion of a lining and final shaping of the brims to make them ready for use, are properly dutiable as SCHEDIJLE N SUNDRIES. 695 trimmed hats at the rate of 50 per cent ad valorem under paragraph 422. — T. D. 33407 (G. A. 7461). On some of these hats the silk trimming is worth more, on others less, than the straw body to which it is attaclied. Paragraph 422 imposed a certain rate of duty on hats composed wholly or in chief value of straw, whether wholly or partly manufactured, but not trimmed, and another and higher rate of duty on the same hat if trimmed. Tlie hats are here the subject of the duty imposed and not the trimming on the hats. — U. S. v. Lord & Taylor (Ct. Cust. Appls.), T. D. 33521; (G. A. 7415) T. D. 330S6 affirmed. Paragraph 422 provides inter alia for " hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, or manila hemp," if untrimmed, at 35 per cent ad valorem, and if trimmed, at 50 per cent ad valorem. Held, than trimmed hats, the bodies of which are composed wholly or in cliief value of one of the materials named in said paragraph, are dutiable there- under as trimmed hats, irrespective of the value of the trimming as com- pared with the value of the article without the trimming. G. A. 5734 (T. D. 25440) cited; Rheims v. U. S. (IGO Fe 1.. 925; T. D. 28783) distinguished.— T. D. 33086 (G. A. 7415) ; affirmed by T. D. 33521 (Ct. Cust. Appls.), supra. Willow Sheets or Squares. — The merchandise consisted of willow sheets or squares used in the manufacture of hats, which was held dutiable under the provision in paragraph 422 for willow sheets or squares in chief value of rhip, bleached, as claimed by the importers.— Ab. 23701 (T. D. 30768). Unbleached Willow Sheets, with bleached muslin backs pasted thereon, willow chief value, were held dutiable as willow sheets unbleached under paragraph 422.— Ab. 24325 (T. D. 31103). Woven Palm Leaf, held dutiable under paragraph 422. Protests held sufficient claiming the correct rate of duty without naming the paragraph. U. S. i\ Salambier (170 U. S., 621) followed.— Ab. 31954 (T. D. 33338). DECISIONS UNDER THE ACT OF 1897. Straw Braids Containing Cotton Thread. — Chip and straw braids, plaits, or laces, stitched or sewed together with a cotton thread, are, by reason of the thread component, not to be considered as composed " wholly " of straw or chip, and are therefore excluded from classification under the provisions of paragraph 409, and are properly dutiable at 30 per cent ad valorem under the provisions of paragraph 449. Schmitz v. U. S. (T. D. 27000) followed.— T. D. 27343 (G. A. 6364). Straw Braids or Plaits for Hats. — Held that certain articles composed of wide braids or plaits of straw, fastened together so as to form rectangular strips about 18 by 36 inches in dimensions, are dutiable under paragraph 409, relating to straw braids or plaits " suitable for making or ornamenting hats," and not under the provisions in the same paragraph for hats of straw " partly manufactured."— U. S. v. Schiff (C. C. A.), T. D. 27227; T. D. 26457 (C. C.) affirmed and (G. A. 5738) T. D. 2.5459 reversed. Hat Braids." — Braids suitable for making or ornamenting hats, bonnets, or hoods, composed wholly of dyed chip and fancifully plaited straw, are dutiable at 20 per cent ad valorem under paragraph 409, it being held that straw, when simply clean.sed, split into narrow strips, and plaited, is " in its natural form and structure," as contradistinguished from " separated fibers " or fine filament from which the nonfibrous constituents have been removed.— T. D. 21861 (G. A. 4617). 696 DIGEST OF CUSTOMS DECISIONS. Hats and Bonnets, Trimmed. — Hats, bonnets, and lioods, the bodies of wiiich are composed wholly either of straw, chip, {^rass, palm leaf, willow, osier, or rattan, or of which a combination of these substitutes or any of them is the comi)onent material of chief value, are, if trinnned, dutiable at 50 per cent nd valorem under paragraph 409, irrespective of the value of the trimmins; us compared with the value of the article without the trimming. G. A. 4525 (T. D. 21502) followed.— T. D. 25440 (G. A. 5734). Horsehair Hat Braids. — Upon the present record it is held that the importers failed to sustain the burden of proof in showing the assessment was wrong, and that the importation was properly held dutiable by similitude to silk braids and silk hats under paragraph 390. — Zimmerman & Meyer et al. i\ U. S. (Ct. Cust. Appls.), T. D. 34137; (G. A. Ab. 332G4) T. D. 33GG8 allinned. Trimmed Horsehair Hats, classified as silk wearing apparel under para- graph 390, were held dutiable as trimmed straw hats (par. 409) by similitude. U. S. V. Rheimss (175 Fed. Rep., 778; T. D. 30226) followed).— Ab. 25418 (T. D. 31543). Hats and braids wholly or in chief value of horsehair are dutiable by simili- tude under paragraph 409 relating to straw hats and to straw braids suitable for hats.— U. S. v. Rheims Co. (C. C. A.), T. D. 30226; T. D. 29632 (C. C.) affirmed and (G. A. 6223) T. D. 26897 reversed. Horsehair Braids. Similitude. — There is no substantial similarity between a horsehair hat braid and a silk braid, within the meaning of the similitude clause in section 7, the resemblance in material, quality, and texture being too artificial for tariff jmr- poses. Though in these respects there is probal)ly a greater similarity to braids made of silk than to braids made of straw, in either case it is too remote to be considered.— Pater.son v. U. S. (C. C. A.), T. D. 29377; T. D. 28581 (C. C.) and Ab. 16500 (T. D. 28384) reversed. Straw Lace Contaiuiny; Cotton Thread " Composed Wholly." — In con- struing the provision in paragraph 409 for laces " composed wholly of straw," Held that straw lace sewn with cotton thread, which constitutes a substantial portion of the goods and is used to hold them permanently together is, by reason of this thread component, not to be considered composed " wholly " of straw, and is therefore excluded from said provision. — Schmitz v. U. S. (C. C. A.), T. D. 27000; T. D. 25895 (C. C.) and Ab. 216 (T. D. 24973) affirmed. Me.Yican Hats composed of plaited and braided bleached, unbleached, and variously colored straw, the base of the crown and outer border of the brim being trinnned with wide ornamental bands of the same or similar material as the body of the hats, are dutiable at 50 per cent ad valorem, as assessed, imder the provision for " trimmed hats " in paragraph 409, and not at 35 per cent ad valorem, as claimed under the same paragraph. — T. D. 22728 (G. A. 4842). Panama Straw Hats. — Men's hats composed of plaited straw — known as Panama hats — simply trimmed inside with a stitched leather sweat band, com- plete and ready for use, as usually worn without an outer crown band or other trimming, are dutiable at 50 per cent ad valorem under the provision for " trimmed hats," in paragraph 409, and not at 35 per cent ad valorem under the eame paragraph— T. D. 22727 (G. A. 4841). Plateaux or Plaques Made of Chip by plaiting in concentric circles forming disks about 17 inches in diameter, are dutiable at 35 per cent ad valorem under the provisions of paragraph 409, and not at 20 per cent ad valorem under the provision for "braids," iu the same paragraph. — T. D. 20844 (G. A. 4380). SCHEDULE N SUNDRIES. 697 The importation was of articles circular in form, slightly convex, but nearly flat in shape, with the appearance of plain round mats of braided straw, but without a crown and untriramed : Held, since the evidence shows the material to be so constructed as to permit of being blocked into hats, without adding any new material, and that it is so blocked, being practically useless for any other purpose, it was dutiable under paragraph 409, as hats composed of straw partly manufactured and untrimmed. It was so dutiable, though more than one piece of goods was sometimes employed in the making of one hat. — Schiff v. U. S. (Ct. Cust. Appls.), T. D. 31634; (G. A. 6481) T. D. 27718 affirmed. Tagal Hats. — We find from the testimony that the goods invoiced as above described consist of untrimmed hats composed of grass braids, and we hold that they are properly dutiable at the rate of 35 per cent ad valorem uuder paragraph 409.— Ab. 23388 (T. D. 30645). Willow Sheets or Squares, so called, one surface of which is composed of narrow strips of willow, called " chip," and the other surface of bleached cotton cloth, is not dutiable under the provision in paragraph 409, for willow sheets or squares composed wholly of straw, " chip," etc., but at 30 per cent ad valorem under the provision for manufactures of " chip " in paragraph 449. — T. D. 19388 (G. A. 4152). DECISIONS UNDER THE ACT OF 1894. Braids for Itats, etc., composed in part of materials other than those specified in paragraphs 518 and 417 of the tariff acts of 1890 and 1894, respectively, are not free of duty under those paragraphs. Rule of commercial designation is not applicable to the articles provided for in these paragraphs. — T. D. 18723 (G. A. 4036). Plateaux. — Plaits woven into sheets in the form of plateaux or matting not entitled to classification as " braids, plaits, laces, or similar manufactures." — T. D. 18615 (G. A. 4013). DECISIONS UNDER THE ACT OF 1890. Gold Straw Braids and Silver Straw Braids, composed mostly of hemp fiber, the remainder being metal, cotton, and glue, are duitable as manufactures in part of metal and are not fi'ee as braids, etc., suitable for making or orna- menting hats.— Schiff v. U. S. (C. C. A.), 99 Fed. Rep., 555. ** Composed of Straw." — The provision in paragraph 518, for "braids com- posed of straw," Held to include braids of straw and cotton, the straw consti- tuting over 71 per cent in quantity and about three-fourths in value of the goods.— U. S. V. Rheims (C. C), T. D. 28143; affirmed in U. S. v. Rheims, 89 Fed. Rep., 1020. Plateaux. — " Plateaux " which are braids or plaits of straw sewed or woven together into an oval form and used for making women's hats, but have to be manipulated into the desired form and pressed or wired so as to retain that form, and are then trimmed, are free and not dutiable as manufactures of straw.— U. S. v. Bacharach (C. C. A.), 92 Fed. Rep., 990. Plateaux or " flats " manufactured from plaits of straw, are free and not dutiable as manufactures of straw. — Worthington v. U. S. (C. C), 86 Fed. Rep., 118. 698 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDKK THE ACT OF 1883. Hat Ornamoiits. — Though goods arc made oxpri-ssly for (lie purpose of being used hy milliners in making and ornamenting liats, bonnets, etc.. yet if they have become adapted to other uses to such an extent that tiie jury can say that their chief and princii)al use is not in tlie mailing and ornamenting of hats, etc., tliere is a failure to show that they o\iglit to have been clas.sed as hat ornaments merely.— Fisk r. Seeberger (D. C.), 38 Fed. Rep., 718. 3:?6. Brooms, made of broom corn, straw, wooden f1i)re, or twigs, 15 1913 per centum ad valorem; bnislu's and feather dusters of all kinds, and hair pencils in quills or olluTwise, 3;") per centum ad vaIoi-em. 4'J3. Brushes, brooms, and feather dusters of all kinds, and hair (lencils in (piills or ollifrwi.se, 40 per centum ad valorem. 410. Brushes, brooms, and feather dusters of all kinds, and hair pencils In (|uills or otherwise, 40 ijcr centum ad valorem. 1909 1897 1894 1890 314. Hair pencils, brushes, and fe.itlH>r dusters, .3.1 per centum ad valorem; broom.s, 20 per centum ad valorem; * * *. 427. Brushes and brooms of all kinds, including feather dusters and hair pencils in quills, 40 per centum ad valorem. 403. Brooms of all kinds, 25 per centum ad valorem. 1883 404. Brushes of .all kinds, 30 per centum ad valorem. 447. Hair pencils, 30 per centum ad valorem. DECISIONS UNDER THE .\CT OF 1913. Brush With Phosphor Bronze Bristles. — The merchandise in this case is one patent rotary wii-e brush, 02 inches in length and with four rows best phosphor bronze bristles 1 inch wide, projecting three-fourtlis inch, set spirally in wooden stock 4 inches in diameter, with shaft 1* indies in diameter project- ing 12 inches. This brush is used in connection with an api»aratus for cleaning the Fourdrinier wire of a paper-making machine. Taking into consideration the description of the article, the use and the maimer of its use, its design and effect, we think it is a brush within the meaning of that word as used in para- prapli 336.— Ab. 37023 (T. D. 34984). Jewelry Bruslies. — So-called brass scratch brushes used for polishing gold and jewelry, classified under the provision for brushes of all kinds in para- graph 33G, were claimed dutiable as wire (par. 114). Protest overruled. — Ab. 36472 (T. D. 34763). Sink Brooms. — Certain merchandise consisting of bundles of bamboo strips, about one-eighth of an inch wide and 6i inches long, tightly tied together at one end with sinular hamltoo or rattan strips, dutiable at tlie rate of 35 per cent ad valorem as brushes under the provisions of paragraph 336. Abstract 38158 not acquiesced in.— DejH. Order (T. D. 35696). Merchandise classified as a brush under paragraph 336 was claimed dutiable as a broom under the same paragraph. Protest sustained, it being shown that the article is made of bamboo and used to clean sinks. — Ab. 38158. DECISIONS UNDER THE ACT OF 1909. Brooms and Brushes. — This importation consists of a round wooden stick about 18 inches long, at one end of which is a whisk effect produced by small shavings of the stick turned down and bound together. An examination of the samples shows that these articles could not be used as brooms or brushes. They were properly held dutiable as manufactures of SCHEDULE N — SUNDRIES. 699 wood under paragraph 215.— U. S. v. Sheldon & Co. (Ct. Cust. Appls.), T. D. 33524; (G. A. Ab. 30952) T. D. 33055 affirmed. Clarinet Cleaners, consisting of twisted pieces of wire and having yarns or threads running nearly at right angles with the wire, are properly dutiable as brushes under paragraph 423.— Dept. Order (T. D. 32512). Miniature Feather Dusters. — These articles fall within the terms of para- graph 423 as "feather dusters of all kinds"; and as it does not appear they are adapted to use by children any more than by grown people on gala days, and further, there being no proof of a commercial designation of toys, the im- porters must be taken to have failed in showing the collector's classificalion was erroneous. Illfelder v. U. S. (1 Ct. Cust. Appls., 109; T. D. 31115).— U. S. V. Scheuer & Co. (Ct. Cust. Appls.), T. D. 33224; (G. A. Ab. 29S81) T. D. 32842 reveised. Whisk Brooms. — This merchandi.se consists of twigs, probably of willow, closely bound together in bundles, securely fastened at one end, and of sub- stantial strength and apparent durability. There is sufficient evidence in the record to show that the.se articles are "whisks," as stated in the invoice and as is admitted in the protest. They are brushes known as whi.sk brooms. — U. S. v. Swedish Produce Co. (Ct. Cust. Appls.), T. D. 33525; (Ab. 31031) T. D. 33088 and (Ab. 31380) T. D. 33217 reversed. DECISIONS UNDER THE ACT OF 1897. Brushes Imported with Paints.— Paint brushes packed in separate cartons in the same case with oil colors in tubes and water colors in pans, and invoiced separately, are not dutiable at the rate applicalde to the paints, the latter, with the brushes, not constituting entireties in the condition in which imported, nor are they dealt in as such. The brushes are dutiable separately at the rate of 40 per cent ad valorem under paragraph 410. Board's decision In re Protests 112108, etc., of F. Weber & Co., G. A. 5984 (T. D. 26209), distinguished.— T. D. 2624G (G. A. 6007). Buffing Sticks, composed of a strip of pine upon which is fastened a piece of leather, leather the component material of chief value, are dutiable at 35 per cent ad valorem under paragraph 450, and not at 40 per cent ad valorem under paragraph 410, as brushes.— T. D. 28383 (G. A. 6656). DECISIONS UNDER THE ACT OF 1894. Brushes and Brooms Distinguished. — An implement for sweeping, consist- ing of a wooden block 15 inches long by 3 inches wide bound around the edge with red flannel or felt, pierced on one side for a handle and on the other side woolen strips attached close together, are brushes and not brooms. — T. D. 18140 (G. A. 3897). Doll Hair Brushes about 4 inches in length and not unfit for practical use are dutiable as hair brushes and not as toys. — T. D. 17843 (G. A. 3777). Flute Swabs or brushes used for cleaning flutes are dutiable as brushes and not as parts of musical instruments.— T. D. 16304 (G. A. 3133). Haidebrooms, consisting of bunches of stiff fiber cut into uniform lengths, held dutiable as brooms aud not as brushes.— T. D. 15903 (G. A. 2987). 1894 700 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Flesh Brushes or gloves of horsehair and liiH>ii or horsehair and wool (horse- hair chief value), are dutiable as brushes.— T. D. 12004 (G. A. 1313). India Rubber Brushes for Copying Books. — Brushes designed for use in wetting the leaves of copying hooks, having wodgc-shaiu'd pieces of india niliher in place of hair or bristles, are dutiable as brushes and not as manufactures of india rubber.— T. D. 13752 (G. A. 1946). Powder Puffs are brushes and not manufactures of down. — T. D. 133."il (G. A. 1731) ; T. D. 13881 (G. A. 2034). Steel Brush Ink Erasers are dutiable as erasers under paragrai»h ICl and not as brushes or as manufacture of metal. — T. D. 15235 (G. A. 2728). Toy Brushes. — Diminutive paint brushes or hair pencils in quills, designed for the amusement of children, are dutiable as brushes and not as toys. The term "toys" is generic and the term "brushes" specific. — T. D. 12239 (G. A. 1053). 1913 337. Bristles, sorted, bunched, or prepared, 7 cents per pound. 1909 424. Bristles, sorted, bunched, or prepared, 7i cents per pound. 1897 411. Bristles, sorted, bunched, or prepared, 7^ cents per pound. 314. * * * bristles, sorted, bunched, or prepared in any manner, 7J cents per pound. 1890 426. Bristles, 10 cents per pound. 1883 402. Bristles, 15 cents per pound. DECISIONS UNDER THE ACT OF 1897. Badger Hair. — INIerchandise invoiced as " dachshaar imitation " and classi- fied as an unenumerated article under section was claimed to be dutiable under paragraph 411 by similitude to bristles, assorted, etc. Protest sus- tained.— Ab. 21282 (T. D. 29790). Bristles in Bundles. — Bristles which have been tied up in bundles, with their butt ends lying together, being thereby put into a state of partial preparation for the brush maker, are not free of duty under paragraph 509 as " crude, not sorted, bunched, or prepared," but are dutiable under paragraph 411, relating to bristles "bunched or prepared."— Pushee v. U. S. (C. C. A.), T. D. 28782; T. D. 28385 (C. C.) and (G. A. 5483) T. D. 24797 affirmed. Bristles Mixed with Hair. — The merchandise is composed of bristles and goat hair, in the proportion of 80 per cent and 20 per cent, respectively. It is quite clear, we think, that while the merchandi.se is somewhat diluted by the introduction of 20 per cent of hair, it is still bristles, and if not classifiable as such under paragraph 411 it certainly is within the classification of that para- graph by the application of section 7.— Ab. 17GSG (T. D. 28626). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Hog's Bristles are dutiable at 15 cents per pound. Bristles are not included in the general words of section 2 of the act of June G, 1872 (17 Stat., 231), reducing by 10 per cent the duty on all wools, the hair of the alpaca, goat, and other animals.— Von Stade v. Arthur (13 Blatchf., 251; 22 Int. Rev. Rec, 267), 28 Fed. Cas., 1274. 338. Button forms of lastings, mohair or silk cloth, or other manu- ■jqio factures of cloth, woven or made in patterns of such size, shape, or form as to be fit for buttons exclusively, and not exceeding eight inches in any one dimension, 10 per centum ad valorem. 1909 1897 SCHEDULE N SUNDRIES. 701 426. Button forms of lastings, mohair or silk cloth, or other manu- factures of cloth, woven or made in patterns of such size, shape, or form ns to be fit for buttons exclusively, and not exceeding three inches in any one dimension, 10 per centum ad valorem. 413. Button forms: Lastings, mohair, cloth, silk, or other manufac- tures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, 10 per centum ad valorem. 315. Button forms : Lastings, mohair, cloth, silk, or other manufac- „ tures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, 10 per centum ad valorem. 428. Button forms: Lastings, mohair, cloth, silk, or other manufac- tures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, 10 per centum ad valorem. 382. On lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, 10 per centum ud valorem. DECISIONS UNDER THE ACT OF 1913. Embroidered Button Forms. — The merchandise was found to consist of designs embroidered in artificial silk, suitable for use as button material. On the authority of G. A. 7644 (T. D. 34930), Smith v. U. S. (5 Ct. Cust. Appls.. 40; T. D. 34008), and Mason v. Robertson (139 U. S., 624), the provision for embroidered fabrics in paragraph 358 was found more specific, and the mer- chandise was held properly classified. — Ab. 38824. DECISIONS UNDER THE ACT OF 1909. Button Forms. — The merchandise is imported in pieces varying from 70 to 80 meters in length and 70 centimeters wide. It has round holes where pieces have been punched out at intervals of about 3 inches or less. The fabric is thereby rendered unfit for use except for button forms. Paragraph 426 of the act of 1909 was construed by the United States Court of Customs Appeals in Rothschild Bros. & Co. v. U. S. (3 Ct. Cust Appls., 430; T. D. 33002), and the limitation " and not exceeding 3 inches in any one dimen- sion " was held to relate to the subject matter of the paragraph and not merely to the phrase " woven or made in patterns of such size, shape, or form as to be fit for buttons exclusively."— G. A. 7349 (T. D. 32418). The merchandise does not come within the statutory requirements. — Ab. 35578 (T. D. 34459). Button Forms Not Fit for Buttons Exclusively. — Reviewing the history of the legislation of paragraph 426, relating to button forms, it is clear that the clause " and not exceeding 3 inches in any one dimension " governs by exclusion this importation, concededly as this is 9-inch strips, in chief value of cotton cloth. The goods are not fit for buttons exclusively and accordingly could not be properly assessed as so fit ; they were rightly assessed as a manu- facture of cotton under paragraph 332. — Rothschild Bros. & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33002; (G. A. 7349) T. D. 32418 affirmed. DECISIONS UNDER THE ACT OF 1890. Button Cloth. — The term " exclusively " must be held to exclude from classi- fication under this paragraph any material of which reasonable doubt exists 702 DIGEST OF CUSTOMS DECISIONS. relative to its adaptability to use otlier than for button forms.— T. D. 12525 (G. A. 1209). 1913 339. 35 per 1909 1897 1894< Buttons of vegetable ivory in sizes tliirty-six lines and larjrer, ciMituin ad valorem ; bt'low thirty-six linos, 45 per centum ad valorem; buttons of shell and pearl in sizes twenty-six lines and larj^er, 25 per centum ad valorem ; below twenty-six lines, 45 per centum ad valorem; agate buttons and shoe buttons. 15 per centum ad valorem; l)arts of buttons and Inillon molds or blanks, finisliod or unnrnslu'd, and all collar and culT butt(His and stu or other similar mate- rial, not specially provided for in this Act, valued ;U not exceeding 3 cents per gross, 1 cent per gross; buttons not specially providetl for in this Act, and all collar or cufC buttons and studs, 50 per centum ad valorem. 286. * * * buttons, or barrel buttons, or buttons of other forms, for tassels or ornaments, any of the foregoing which are elastic or non- elastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of which wool, worsted, the hair of the camel, goat, alpaca, or other animals is a component material, 50 per centum ;id valorem. 300. * * * buttons. * * * made of silk, or of which silk is the component material of chief value, 45 per centum ad valorem. 316. Buttons commerci.-illy known as agate luittons. 25 per C(Mitum ad valorem; pearl and shell buttons, wh(jlly or partially manufactured, 1 cent per line button measure of one-fortieth of one inch per gross and 15 per centum ad valorem. 317. Buttons of ivory, vegetable ivory, glass, bone, or horn, wholly or partially manufactured, .35 per centum ad valorem. 318. Shoe buttons, made of j)aper, board, papi(>r-mach4, pulp, or other similar material not specially provided for in this Act, 25 per centum ad , valorem. 1890 1883 SCHEDULE N SUNDRIES. 703 398. * * * buttons, or barrel buttons, or buttons of other forms, for tassels or ornaments, wrought by hand or braided by machinery, any of the foregoing which are elastic or nonelastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of which wool, worsted, the hair of the camel, goat, alpaca, or other animals is a com- ponent material, the duty shall be 60 cents per pound, and in addition thereto 60 per centum ad valorem. 412. * * * buttons. * * 1= made of silk, or of which silk is the component niaterial of chief value, 50 per centum ad valorem. 429. Buttons connnercially known as agate buttons, 25 per centum ad valorem. Pearl and shell buttons, 2J cents per line button measure of one-fortieth of one inch per gross, and in addition thereto 25 per centum ad valorem. 430. Ivory, vegetable ivory, bone, or horn buttons, 50 per centum ud valorem. 431. Shoe buttons, made of paper, board, papier-mache, pulp, or other similar material not specially provided for in this Act, valued at not exceeding 3 cents per gross, 1 cent per gross. 308. * * * buttons, or barrel buttons, or buttons of other forms, for tassels or ornaments, wrought by hand, or braided by machinery, made of wool, worsted, the hair of the alpaca, goat, or other animals, or of which wool, worsted, the hair of the alpaca, goat, or other animals is a component material, 30 cents per pound, and in addition thereto, 50 per centum ad valorem. 407. Buttons and button molds, not specially enumerated or provided for in this Act, not including brass, gilt, or silk buttons, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Collar Buttons, known commercially as " agate buttons," though not made of natural agate, are dutiable as " agate buttons," and not as collar buttons com- posed wholly of agate (par. 339). Whether or not they would be dutiable as col- lar buttons composed wholly of agate, if made of a material which, though not natural agate, was commercially known as agate, is not decided. Combintion collar and cuff buttons composed of a metal shank with a hinged metal top, the back or base of the button being faced with celluloid or bone, the compotent material of chief value being metal, are dutiable as metal buttons (par. 151), and not as buttons not specially provided for (par. 339). Buss & Co. v. U. S. (6 Ct. Cust. Appls.), 192; T. D. 35441), cited.— U. S. v. Buss & Co. (Ct. Cust: Appls.), T. D. 37122; G. A. Ab. 39992 affirmed. Agate Collar Buttons will continue to be assessed with duty at the rate of 40 per cent ad valorem under the provisions of paragraph 339 for " all collar and cuff buttons and studs composed wholly of agate." — Dept. Order (T. D. 35712). Collar buttons commercially known as " agate collar buttons " and assessed for duty under the provision of paragraph 339 for collar buttons compo.sed wholly of agate are properly dutiable under the same para.graph of the law as "agate buttons."— T. D. 35590 (G. A. 7753). Button Molds or Blanks. — Parts of buttons or button molds, to be finished into buttons suitable for and intended to be used as shoe buttons, are not classi- fiable as " shoe buttons " under paragraph 339, but are dutiable under the provision in the same paragraph for " parts of buttons and button molds or blanks, finished or unfinished." When the plain wording of a law (par. 339) imposes a higher rate of duty upon a partly finished material than upon the finished article, resort t'> rules of construction to vary that plain wording is not Justified. — T. D. 35843 (G. A. 7799), 704 DIGEST OF CUSTOMS DECISIONS. Crochet Button Covers. — The merchandise consists of crocheted silk covers for round buttons, strengthened and partly held in shape by two metal rings around which the thread is crocheted. The merchandise was returned under the provision for " parts of buttons and button molds or blanks, tinished or unfinished, not specially provided for " in paragraph 339. They are not " but- ton forms " as provided in paragraph 338 and are properly dutiable under the provision in which they were classified. — Ab. 38385. Pearl Shoe Buttons.— Heavy, thick, round pearl buttons, with a metal plate and eyelet on the back, and buttons made wholly of pearl, the top being ground or cut so as to form a hollow and the bottom somewhat rounded, having four perfo- rations rather far apart, were held dutiable as shoe buttons under paragraph 339, rather than under the more general provision in the same paragraph for " but- tons of shell and pearl." G. A. 7598 (T. D. 34784) followed.— Ab. 37323. Shoe buttons made of mother-of-pearl under the act of 1913 are dutiable at 15 per cent under the eo nomine provision of paragraph 339, and not as buttons of shell and pearl, as provided for in the same paragraph. When Congress has designated an article by a specific name and by such name imposed a duty upon it, general terms in the same act, although sufficiently broad to comprehend such article, are not applicable to it. Arthur v. Lahey (96 U. S.. 112).— T. D. 34784 (G. A. 7598). Silver-Plated Metal Button Shanks, intended for u.se as parts of pearl but- tons, are more specifically provided for as "parts of buttons, finished or unfin- ished," under paragraph 339, as claimed in these protests, than as " articles or wares plated with gold or silver " under paragraph 167, or as " materials of metal suitable for use in the manufacture of any of the foregoing articles in this paragraph " under paragraph 356, as herein classified by the collector. — T. D. 35S77 (G. A. 7807). DECISIONS UNDER THE ACT OF 1909. Agate Button Blanks. — Agate articles, white in color, rounded on one side and flattened on the other, and pierced with a countersunk hole through the center, held dutiable, as classified by the collector, as agate button blanks ac- cording to line measurement, plus 15 per cent ad valorem, under paragraph 427, and not as beads at 35 per cent ad valorem under paragraph 421, as claimed by the importer.— T. D. 33777 (G. A. 7499). Agate Collar Buttons, capable of different line measurements, one for the largest diameter of the base and the other for the head of the button, are duti- able as agate buttons under paragraph 427, taking the measure of the largest diameter, and not as buttons not specially provided for under said para- graph.— T. D. 30877 (G. A. 7087). Button Blanks — Imitation Precious Stones. — The importation consists of small shapes of celluloid of various colors. Duty was assessed upon these goods under paragraph 427 as button blanks. We do not think we are war- ranted in sustaining the claim of the importer that this merchandise should be classified as imitation precious stones. — Ab. 36848 (T. D. 34908). China Buttons. — White china or porcelain buttons, classified as undecorated china under paragraph 94, were held to be dutiable under paragraph 427, pro- viding for "buttons not specially provided for."— Ab. 23551 (T. D. 30710). Dress Buttons of Tombac— Dress buttons composed of a comi)osite metal known as " tombac," containing 86.47 per cent of copper and 13.1 per cent of zinc, are not composed of copper, but are compo.*:ed of a variety of brass and are dutiable at 85 per cent ad valorem under paragraph 448 as dress buttons. SCHEDULE N SUNDRIES. 705 Dress buttons composed in chief value of paste imitating jet, and gallilith, are dutiable at 50 per cent ad valorem as buttons not specially provided for, under paragraph 427.— T. D. 31848 (G. A. 7268). Dress Buttons. — Mother-of-pearl vest buttons set with imitations of various precious stones are dutiable under paragraph 448, and not as buttons under paragraph 427 nor as manufactui'es of mother-of-pearl under paragraph 464. — T. D. 30863 (G. A. 7080). Dress buttons, whether composed in chief value of metal or not, if set with imitation precious stones composed of glass or paste (except imitation jet), or composed wholly or in chief value of silver, German silver, white metal, brass, or gun nietal, are dutiable at the specific rate according to value and in addi- tion thereto 25 per cent ad valorem under paragraph 448. — T. D. 30721 (G. A. 7043). Embroidered Buttons. — Buttons covered with embroidered cotton cloth, which were classified as embroidered cotton articles, under paragraph 349, were claimed to be dutiable as buttons (par. 427). Protests overruled. — Ab. 25377 (T. D. 31524). Buttons of Glass and Fish Scales. — There was no evidence tending to show that the merchandise was commercially known as buttons of glass, and the evidence did not establish the fact that they were buttons composed of glass in chief value. The present case is no exception to the general rule that mer- chandise made, composed, or manufactured of a specified article is classified with reference to the component material of chief value, and there is here nothing to show that glass is the predominant material. — Blumenthal &. Co. el al. V. U. S. (Ct. Gust. Appls.), T. D. 34529; (G. A. 7530) T. D. 34126 affirmed. Glass-Steine and Glass-Stone Buttons and parts thereof dutiable at the rate of three-fourths of 1 cent per line per gross and 15 per cent ad valorem under paragraph 427.— Dept. Order (T. D. 33343). Lace Buttons assessed as articles made wholly or in part of lace under paragraph 349 were held dutiable as buttons not specially provided for (par. 427).— Ab. 32808 (T. D. 33-578). Rhinestone Buttons. — There has been a legislative recognition that for tariff purposes there is a difference between paste and glass. The buttons here are manufactures of paste, but they are not classifiable as manufactures in view of the more specific and applicable language appearing in paragraph 427, and they were properly dutiable at .50 per cent ad valorem under the last part of paragraph 427.— U. S. r. Veith (Ct. Cust. Appls.), T. D. 34478; (G. A. 7.5.39) T. D. 34245 reversed. Buttons Made of Tortoise Shell were held to be dutiable as " buttons of shell " under paragraph 427.— Ab. 24872 (T. D. 31335). Trimmings. — Merchandise invoiced as trimmings, assessed for duty under paragraph 405, consists of a circular wooden mold covered with silk, which is further ornamented by crochet work and a cord. There is no shank on the under or flat side of the mold. We hold that the article is properly dutiable as a button at the rate of 50 per cent ad valorem under paragraph 427. — Ab. 32451 (T. D. 33464). DECISIONS UNDER THE ACT OP 1897. Beaded Buttons are more specifically enumerated as " buttons " in para- graph 414 than as " articles in part of beads " in paragraph 408. — T. D. 29439 (G. A. 6845). 60690°— 18— VOL 1 45 706 DIGEST OF CUSTOMS DECISIONS. Bune Buttons Covered With Lace.— The board overruleil the importers' contention that so-called lace buttons cunsistinj; of bone covereil with lace were bone buttons within the meaning of paragraph 414 rather than buttons not spe- cially provided for, as classified.— Ab. 23069 (T. D. 30547). Button Blanks. — Black disks of vegetable ivory about half an inch in diam- eter, with hole through center, dutiable at three-fourths of a cent a line per gross and 15 per cent ad valorem under paragraph 414 as button blanks. — T. D. 19416 (G. A. 4155). Button Molds — Parts of Buttons. — Certain pairs of metal disks commer- cially known as button shanks, which are parts of buttons and also button molds, Held to be dutiable as button molds under paragraph 414 at three- fourths of 1 cent per line per gross, and in addition thereto 15 per cent ad valorem, and not at 15 per cent ad valorem only nor at 50 per cent ad valorem under sjiid paragraph. Nor are such articles dutiable at 45 per cent ad valorem under paragriiph 193. Hormann v. U. S. (C. C. A.; T. D. 27922) followed, affirming Hormann's case, G. A. 6142 (T. D. 26687).— T. D. 2S019 (G. A. 6561). Cuff Buttons as Entireties. — Where cuff buttons, consisting of link mount- ings and settings of sapphire, were, prior to exportation, separated into their parts, and are described on the same invoice as link mountings and sapphires, and are imported by the same vessel and consigned to the same owner, with the intention of resetting the stones in the links so as to constitute cuff buttons complete, the importation is dutiable as an entirety under paragraph 414 as cuff buttons, and not separately under paragraph 435 as precious stones and paragraph 193 as manufactures of metal.— T. D. 299S1 (G. A. 6928). Parts of Buttons. — So-called button shank.s, consisting of metal disks in pairs, and so constructed that when a piece of cloth is placed on top of one of the disks and the fwo are subjected to pressure a cloth-covered button is pro- duced, are classitied under paragraph 414 as " button molds " of metal, rather than as " parts of buttons." Paragraph 414 enumerates in the beginning " buttons or parts of buttons and button molds" as dutiable "at the following rates," but the scliedule of such rates specifies only "buttons" of .various classes, without any mention of but- ton parts or molds. Held that this specification of " buttons " should be con- strued as including the other article enumerated in tlie beginning of the para- graph, as though reading "buttons or parts of buttons and button molds." — Hormann v. U. S. (C. C. A.), T. D. 27922; T. D. 26975 (C. C.) reversed and (G. A. 6142) T. D. 26687 affirmed. Opal Buttons. — Small cup-shaped articles composed of the mineral substance called " opal " or imitation thereof, perforated with four holes, which are described in the invoice as " opal buttons, four holes," and which are expressly intended for use in making shirt studs, and are a finished part, a chief feature of such articles of jewelry, are dutiable, as assessed, at 50 per cent ad valorem under the closing provision of paragraph 414 for buttons not specially provided for, otherwise under the provisions of paragraph 434, and not at 20 per cent ad valorem as imitations of precious stones under paragraph 435. — T. D. 22757 rG. A. 4847). Rhinestone Buttons Made of Paste. — So-called rhinestone buttons made in l>art of metal and in part of paste or rhinestone, and of which the latter com- ponent is chief value, used chiefly as ornaments attached to women's wearing apparel, are dutiable at 45 per cent ad valorem under paragraph 112, and not at 50 per cent ad valorem under paragraph 414 as buttons not specially provided SCHEDULE N SUNDRIES. 707 for. Following Blumenthal v. U. S. (135 Fed. Kep., 254; T. D. 25784), affirmed by the circuit court of appeals (T. D. 26944).— T. D. 27061 (G. A. 6279). Paste Buttons are not within the provision for " buttons made of glass " in paragraph 414, but are dutiable as niauufnctures of paste, not specially provided for, under paragraph 112.— Blumenthal v. U. S. (C. C. A.), T. D. 26944; T. D. 25784 (C. C.) and (G. A. 5640) T. D. 25194 affirmed. Shell Buttons. — Buttons made of shell, metal, and rhinestone, shell being the component material of chief value, known as shell buttons, are dutiable under paragraph 414, as buttons made of shell, and not at 50 per cent ad valorem as buttons not specially provided for, under the last clause of said paragraph, — T. D. 25822 (G. A 5862). V^egetable Ivory Rims. Vegetable ivory rims, which are used in the manufacture of ivory-rim but- tons, and which, when completed in the form of finished buttons, are called ivory-rim buttons and have been so designated in trade and commerce for 25 years, are more specifically provided for under paragraph 414 than under para- graph 450 as manufactures of vegetable ivory. Parts of Buttons. — Paragraph 414 enumerates in the beginning " buttons or parts of buttons and button molds" as dutiable "at the following rates"; but the schedule of such rates specifies only " buttons " of various classes with- out any mention of button parts or molds. ^(^Id that this specification of " buttons " should be construed as including the other articles enumerated in the beginning of the paragraph, as though reading " buttons or parts of buttons and button molds." Hormann v. U. S. (T. D. 27922), reversing decision of the circuit court (T. D. 26975) and affirming decision of the board in G. A. 6142 (T. D. 26687), followed.— T. D. 28405 (G. A. 6662). DECISIONS UNDER THE ACT OF 1894. Agate Buttons. — Buttons composed of porcelain and not of glass, and which do not differ from buttons commercially known as agate buttons, are dutiable as agate buttons and not as white earthenware. — T. D. 17431 (G. A. 3605). Manufactures of Paste. — Articles in the form of buttons, with metal shank and back, set with imitation diamonds, commercially known as paste (paste being chief component), and not as buttons or jewelry, dutiable under para- graph 351, as manufactures of paste at the rate of 25 per cent ad valorem, and not as buttons of glass under paragraph 317. U. S. v. Marshall Field & Co. (85 Fed. Rep., 862) followed.— T. D. 19531 (G. A. 4194). Pearl Buttons With Metal Fasteners at the back, known commercially as pearl stud buttons, are dutiable as pearl buttons under paragraph 316 and not as manufactures of pearl or metal. — T. D. 1861S (G. A. 4016). DECISIONS UNDER THE ACT OF 1890. Composition Buttons. — Buttons made from whiting and shellac, of a dark color with highly polished surfaces, pierced with four holes, designed for out- side garments, are dutiable by similitude as ivory buttons. — T. D. 10922 (G. A. 417). Papier-Mache Gaiter Buttons with steel wire shanks (papier-mach§ chief value) are dutiable as manufactures of papier-mache and not as paper shoe buttons.— T. D. 14711 (G. A. 2433). Pearl Button Blanks. — Small, highly polished disks of pearl, which are plain on the back, with grooved rings or hollowed out in the front, with rounded 708 DIGEST OF CUSTOMS DECISIONS. edges, and with small cavities in tiu-ir centers, aiui wliicli. except that they are not pierced with holes or slianked through tlieir centers, exactly correspond in their appearance with the ordinary supertine pearl buttons of conmierce, are dutiable as manufactures of motlier-of-pearl and not as buttons. T. D. 11376 (G. A. G59) reversed. In re Blumentlial (C. C), 51 Fed. Rep., 70.— T. D. 143S8 (G. A. 2272). Pearl Buttons, Metal-Headed or Racked. — Metal headed or backed collar buttons not commercially known as poarl buttons, though pearl or slu'll is the component of chief value, are dutiable as manufactures of pearl or shell and not as pearl buttons nor as jewelry.— T. D. 16000 (G. A. 3024). 340. Cork bark, cut into squares, cubes, or quarters, 4 cents per pound ; manufactured cork stojipers, over three-fourths of an inch in diameter, measured at the larger end, and manufactured cork disks, wafers, or washers, over three-sixteenths of an inch in thickness, 12 cents per pound; manufactured cork stojtpers, three-fourths of an inch or less in diameter, measured at the larger end, and manufactured cork disks, wafer.s, or washers, three-sixteenths of an inch or less in thick- 1913 ness. 15 cents per poHud ; cork, ai'tificial. or cork substitutes manufac- tured from cork waste, or granulated corks, and not otherwise provided for in this section, 3 cents per pound; cork insulation, wholly or in chief value of granulated cork, in slabs, boards, planks, or molded forms, one-fourth cent per pound; cork paper, 35 per centum ad valorem; manufactures wholly or in chief value of cork or of cork bark, or of artificial cork or bark substitutes, granulated or ground cork, not spe- cially pi'ovided for in this section, 30 per centum ad valorem. 429. Cork bark cut into squares, cubes, or quarters, 8 cents per pound; manufactured corks over three-fourths of an inch in diameter, measured at larger end, 15 cents per pound ; three-fourths of an inch and less in diameter, measured at largt-r end, 25 cents per pound; cork, artificial, 1909 or cork substitutes, manufactured from cork waste or granulated cork, and not otherwise provided for in this section, 6 cents i)er jwund ; maiui- factures, wholly or in chief value of cork, or of cork bark, or of artificial cork or cork substitutes, gr.-mnl.ited or ground cork, not specially pro- vided for in this section, 30 per centum ad valorem. 416. Cork bark, cut into squares or cubes, 8 cents per pound ; manu- factured corks over tliree-f(Uirtbs of an inch in diameter measured at larger end, 15 cents per pound; three-fourths of an inch and less in diameter, measured at larger end, 25 cents per pound ; cork, artificial, or cork substitutes, manufactured from cork waste and not otherwise pro- vided for, 8 cents per pound. 448. Mainifactures of * * * cork, * * * p^ Qf ^vhich these substances or either of them is the component material of chief value, not specially provided for in this Act, 25 per centum ad valorem. 319. Corks, wholly or partially manufactured, 10 cents per pound. 351. Manufactures of * * * cork, * * * or of which these sub- stances or either of them is the component material of chief valure, not specially provided for in this Act, 25 per centum ad valorem. 1890 ^'^'*' ^•""'^ bark, cut into squares or cubes, 10 cents per pound ; manu- factured corks, 15 cents per pound. 1883 422. Corks and cork bark, manufactured, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Cork Disks. — Disks less than three-sixteenths of an inch in thickness made of granulated cork and a binding material, used for inside lining for bottle caps, cans, and for gaskets, are specifically provided for under the provision for "manufactured cork disks" in paragraph 340 and subject to duty at the rate of 15 cents per pound. G. A. 7600 (T. D. 34780) cited and distinguished. — T. D. 35270 (G. A, 7707). 1897 1894 SCHEDULE N SUNDRIES. 709 DECISIONS UNDER THE ACT OF 1909, Cork Disks about 1 inch in diameter and one-sixteeutli of an inch thick made from granulated cork and used as a lining for metal bottle caps, are not corks as that term is commonly understood, but are manufactures of granulated cork, subject to duty at the rate of 30 per cent ad valorem under the last provision of paragraph 429.— T. D. 34786 (G. A. 7600). DECISIONS UNDER THE ACT OF 1897. Ground Cork — Waste — " Manufactures." — Held that the article produced by coarsely grinding the refuse of cork bark, the principal object of this opera- tion being greater convenience in shipping the material, is dutiable as waste under paragraph 463, and not as manufactures of cork under paragraph 448. — Gudewill et al. v. U. S. (C. C), T. D. 25917; (G. A. 5692) T. D. 25334 and G. A. Ab. 1851 (T. D. 25312) reversed. Cork Insoling. — Insoling was made of cotton cloth and cork that had been combined with linseed oil, etc., to make it adhesive and impervious to water. Held that the cork as thus prepared was a commercial cork, and that as that material predominates in value over the cloth, the insoling is dutiable as manu- factures in chief value of "cork" under paragraph 448.— T. D. 29594 (G. A. 6873). Cork Stopper Tubes. — Small tubes used in fitting and holding hollow metal stoppers are not corks within the purview of paragrapli 416. Such articles are dutiable as manufactures of cork under paragraph 448 at the rate of 25 per cent ad valorem.— T. D. 24575 (G. A. .5380). Suberit (Artificial Cork, or Cork Substitute). — Suberit, so called, an arti- cle in the form of cubes, manufactured from pulverized cork, which may be derived from cork waste, or cork in any form, after being subjected to certain processes, is properly dutiable at the rate of 8 cents per pound under the pro- visions of paragraph 416, for "cork, artificial, or cork substitutes, manufactured from cork waste and not otherwise provided for," and not at 25 per cent ad valorem under the provisions of paragraph 448 for manufactures of cork, — T, D. 24827 (G. A. 5503). DECISIONS UNDER THE ACT OF 1894. Ground Corkwood is dutiable as manufacture of cork and not free- as corkwood.— T. D. 16220 (G. A. 3099). DECISIONS UNDER THE ACT OF 1890. Cork Ventilators for use in men's hats are manufactures of cork, but not manufactured corks imder paragraph 434, and are dutiable as nonenumerated manufactured articles.— T. D. 13003 (G. A. 1875). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cork Squares. — Manufactured corlv means such fabric produced from the raw material or the rough cork as is adapted to use and suitable for sale in tlie market as such, and unmanufactured cork is cork in such a condition as not to be adapted to such use and sale. Cork squares or quarters fall within the latter class and are free. — King v. Smith (4 Chi. Leg. News, 281; 7 Amer. Law Rev., 178), 14 Fed. Cas., 551. 341. Dice, dominoes, draughts, chessmen, chess balls, and billiard, 1913 pool, bagatelle balls, and poker chips, of ivory, bone, or other materials, 50 per centum ad valorem. 1909 710 DIGEST OF CUSTOMS DECISIONS. 430. Dice, doniinoos, draughts, chessmen, chess balls, and billiard, 1909 i)ool, and bauatoUe balls, of ivory, bone, or other materials, 50 per centum ad valorem. 417. Dice, drauRlits, chessmen, chess balls, and l)illiard, pool, and 1897 ba^^atello balls, of ivory, bono, or other materials, 50 per centum ad valorem. 320. Dice, draughts, ches.smen, chess balls, and billiard, pool, and 1894 bagatelle IkiIIs, of ivory, bone, or other materials, 50 per centum ad valorem. 435. Dice, draughts, chessmen, chess balls, and billiard, pool, and 1890 bagatelle balls, of ivory, bone, or other materials, 50 per centum ad valorem. -„„_ 424. Dice, draughts, chessmen, chess balls, and billiard and bagatelle balls, of ivory or bone, 50 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Pearl Draiiglits — Checkers. — A set of drauglits or checkers in chief value of mother-of-pearl, classified as drauglits under i)aragraph 341, were claimed dutiable as manufactures of mother-of-pearl (par. 3G9). I'rotest overruled. — Ab. 3S337. 342. Dolls, and parts of dolls, doll heads, toy marbles of whatever mat(>rials composed, and all other toys, and parts of toys, not composed 1913 of cliina, porcelain, parian, bisque, eartlien or stone ware, ami not specially provided for in this section, 35 per centum ad valorem. 431. Dolls, and parts of dolls, doll heads, toy marbles of whatever materials conipose articles, saiiijilos of which were produced. These cotton goods can iiardiy liavo any utility beyond that of a mere plaything, and they are sufhciently advanced in manufacture to be treated as parts of toys.— U. S. V. Wynian & Co. (Ct. Gust. Appls.), T. D. 35146; (G. A. Ab. 35927) T. D. 34571 allirnied. Pixie Plants. — Small pots of various sizes containing soil in which is placed n few mustard seeds and inclosed with a glass cover, used for the amusement of children in play, were held properly classified as toys under paragraph 431. — Ab. 34542 (T. D. 34000). Puzzles. — The testimony clearly establishes that the puzzle in question is not sold to children nor to toy houses, but when an order is received for coco there is delivered with the coco a number of these puzzles. We are not satisfied that the merchandise is a lithograph, but it does come within the provisions of para- graph 416 as printed matter in chief value of paper, not specially provided for, and we are sustained in this conclusion by G. A. 6975 (T. D. 30333). — Ab. 34S43 (T. D. 34201). Toy Sewing Machines. — Cheap, flimsily made sewing machines, claimed to be dutiable under paragraph 197, were held properly classified as toys (par. 431). U. S. V. P.orgfel(lt (1 Ct. Cust. Appls., 370; T. D. 31455) and Pacific Mail Steam- ship Co. V. U. S. (T. D. 32301) cited.— Ab. 31030 (T. D. 33088). Show Piece for Exhibition. — The show piece in question consists of 145 different pieces representing human beings, animals, furniture, scenery, pic- tures, plates, etc., the whole, when arranged, forming a miniature scene. The article is of the same character as the merchandise passed upon in G. A. 304 (T. D. 10751), G. A. 3031 (T. D. 17492), and Ab. 24358 (T. D. 31134), therein held not to be toys. We hold the merchandise dutiable as an entirety and we find it is not a toy. Cotton is chief value and the merchandise dutiable under paragraph 332.— Ab. 34332 (T. D. 34020). The merchandise consists of an "airship and motor-car race" and is in chief value of metal. It is generally used as a window attraction, around which small toys are shown. In our opinion an article of this kind is not within the toy paragraph.— Ab. 200S9 (T. D. 29409). Stink Balls. — The articles in question are invoiced as " stink balls," and consist of small globular containers in which is found a liquid substance having a very foul odor. The importers claim the merchandise to be dutial)le as toys, but in the absence of proof tending to show the articles are so known commercially we overrule the protest— Ab. 26557 (T. D. 31800). Teddy-Bear Muflfs. — The articles, " Teddy bears," have the shape of dolls with heads representing bears; the testimony shows thay are sold to and handled by toy dealers almost exclusively ; they are not reasonably fit for any use except to amuse children ; they are toys and dutiable as such under para- graph 431. Illfelder v. U. S. (1 Ct. Cust. Appls., 109; T. D. 31115).— Carson, Pirie, Scott & Co. v. U. S. (Ct. Cust. Appl.s.), T. D. 32112; (G. A. 7214) T. D. 31540 reversed. Thread for Toy Sewing Machines. — Cotton thread was claimed dutiable as parts of toys (par. 431). The thread was imported especially for toy sewing machines and is not suitable for any other use. Protest sustained on the authority of U. S. v. Borgfeld (1 Ct. Cust. Appls., 370; T. D. 31455).— Ab. 34398 (T. D. 34033). Trick Match Boxes, wooden cigars, cigarettes, and cigar cutters not dutiable as toys under paragraph 431.— Dept. Order (T. D. 32318). SCHEDULE N SUNDRIES. 717 Trick Tobacco Bags. — Trick novelties, which resemble in appearance the familiar 5-cent package of smoking tobacco, having a label containing a printed advertisement of tobacco pasted to the outer surface of the cotton bag out of which a string extends which when drawn out is attached to a paper fan which unfolds as it is drawn forth, are dutiable as manufactures in chief value of paper, under paragraph 420, rather than as " toys," under paragraph 431, or "printed matter." under paragraph 416.— T. D. 32422 (G. A. 7353). Toy Watches. — The provision in paragraph 448 for " all other articles of every description composed wholly or in chief value of silver, German silver, white metal, brass, or gun metal, designed to be worn on apparel or carried on or about or attached to the person," is to be limited to such " other " articles as are of the same kind as those .specified in the paragraph — i. e., such as are in a way ornamental or serviceable as articles ot adornment. Dummy watches only useful as playthings to amuse children are not of that character and art dutiable under paragraph 431 as toys.— T. D. 30545 (G. A. 7011). Toy watches made of various cheap metals properly dutiable as toys under paragraph 431.— Dept. Order (T. D. 30264). DECISIONS UNDER THE ACT OF 1897. Artificial Shamrocks. Artificial Leaves. — Artificial shamrocks are dutiable as artificial leaves under paragraph 425, rather than as toys under paragraph 418. Toys. — Toys are playthings for the amusement of children, used throughout the year or in different seasons of the year, and artificial shamrocks, which are used by the Irish of all ages as a national emblem, are not toys, even though generally sold in toy shops. Not everything sold in such shops is a toy. — U. S. v. Oattus (C. C. A.), T. D. 29517; T. D. 29011 (C. C.) reversed and Ab. 16130 (T. D. 28104) affirmed. Bath Babies and Position Babies are " dolls " within the meaning of para- graph 418 and are dutiable as such, rather than as china toys under para- graph 95.— U. S. V. Butler (G. C), T. D. 30847 ; Ab. 21653 (T. D. 29931) affirmed. Toys Composed Wholly or in Chief Value of Celluloid. — Articles com- posed of celluloid or pyroxylin, designed solely for the amusement of children in play. Held to be toys and as such dutial)le at the rate of 35 per cent ad valorem under paragraph 418, and not at the rate of 65 cents per poimd and 25 per cent ad valorem under paragraph 17. U. S. v. Schwarz (T. D. 27065), affirming G. A. 5706 (T. D. 25379), cited.— T. D. 27205 (G. A. 6310). Christmas-Tree Ornaments. — So-called icicles, consisting of pieces of twisted glass used on Christmas trees, are found' to be commercially known as toys and held dutiable as such under paragraph 418.— T. D. 30445 (G. A. 6996). Tinsel-wire forms used as decorations for Christmas trees, etc., are dutiable as articles in chief value of tinsel wire under paragraph 179 and not as toys under paragraph 418. Thanhauser v. U. S. (159 Fed. Rep., 228; T. D. 28781) followed.— T. D. 29045 (G. A. 6767). Fragile, flimsy articles mainly composed of tinsel wire in the shape of stars, rings, etc., ^vhich, while used in decorating Christmas trees, are often used in window dressing, and which are not generally recognized by the trade as toys, are not dutiable as " toys " under paragraph 418, but as " articles in chief value of tinsel wire " under paragraph 179. Ill order to bring articles within the tariff designation of " toys," it is not enough that children can or do play with them. It must appear either that their intended and principal use is the amusement of children or that, if they 718 DIGEST OF CUSTOMS DECISIONS. art- c.'ipnble of other uses, they are commercially known as toys. — Thanhauser v. U. S. (C. C), T. D. 28781 ; Ah. 8727 (T. D. 2G818) nniniied. Hollow Rlass halls for Christmas-tree ornaments, known in trade as toys, held to he dutiahle as toys at 35 per cent under paragraph 418. — T. D. 21718 (G. A. 4589). Certain Ciirlstmas-tree ornaments dutiable as manufactures of lame. — T. D. 2(H;15 (G. a. 4341). Clown Sets, Etc. — Garments composed in part of cotton or wool, attached to cardboards and belonj^inR to a class of articles such as uniforms for soldiers, polict^men, etc., and the loose-titting gowns such as are usually worn by clowns, their size limitinir their use to children of le.ss than 12 years of a^e, are dutiable at 35 per cent ad valorem as toys under para^rraph 418, and not at the rates applicable under paragraphs 314 and 370, respectively, to wearing apparel com- posed wholly or in part of cotton or wool. U. S. i\ Schwarz (T. I). 27773), affirming G. A. 5770 (T. D. 25532), followed.— T. D. 27807 (G. A. 0527). Decalcomania or Tran.sfer Pictures dutiable as toys under the act.s of 1890, 1894, and 1897. Judicial atiirmance.— T. D. 19254 (G. A. 4131). Diabolo Spools classified as celluloid articles were held dutiable as toys under paragraph 418.— Ab. 22531 (T. D. 30249). Dolls Composed of China or IJisquc Ware. — Figures in the form of infant.s in ft standing position, composed of china or bisque ware, about 8 inches in length, unsuitable for use as ornaments and designed exclusively as playthings for children, Jlcld to be dolls and as such dutiable at the rate of 35 per cent ad valorem under paragraph 418, and not at the rate of 60 per cent ad valorem under paragraph 95.— T. D. 27206 (G. A. 0311). Dolls Witliout Heads. — The merchandise covered by this protest consists of dolls without a head, being in other respects complete. In its present condition it can not be properly called a doll, but is a part of a doll. In an unpublished decision of this board dated June 30, 1903, on protest 54660^;, linen doll botlies were held to be manufactures of linen. In G. A. 3777 (T. D. 17843) and G. A. 4999 (T. D. 23303), wigs for dolls were held to be dutiable according to com- ponent material of chief value and not as toys. — Ab. 1U33G (T. D. 27182). Toys in Part of Earthen or Stone Ware. — The exception of all toys nuule of earthen or stone ware in paragraph 418 applies only to such articles made wholly or in chief value of earthen or stone ware. Toys made of earthen or stone ware and metal, in which the metal is the component of chief value, are dutiable under paragraph 418 at the rate of 35 per cent ad valorem. G. A. 4532 (T. D. 21542) cited.— T. D. 24806 (G. A. 5523). CiRar Fans — Firecracker Fans. — Although the provision for " fans of all kinds " in paragraph 427 is very broad. Congress did not mean to include every- thing which might be called a fan and to an exceedingly limited extent used as a fan; and so-called cigar fans and firecracker fans, consisting of small folding fans closing into cases representing cigars, etc., are not subject to that pro- vision, but are dutiable as " toys " under paragraph 418. — Morimura Bros. v. U. S. (C. C), T. D. 30129; Ab. 21233 (T. D. 29763) reversed. Finger Traps. — The articles are so-called " finger traps." They are small cylinders made of straw, braded in such a manner that when a finger is inserted in each of the opposite ends efforts to withdraw the fingers tighten the grip of the cylinder thereon. We find that said articles are designed for the amuse- ment of children in play.— Ab. 20330 (T. D. 29449). SCHEDULE N SUNDRIES. 719 Small Flags. — Certain small silk flags mounted on slender wooden staffs about 4i inches long, Held not to be dutiable as " toys " under paragraph 318. — Tuska V. U. S. (C. C), T. D. 29161; (G. A. 6654) T. D. 28373 affirmed. Gong Sets. — Small Japanese metal gong sets are not toys, but articles used for ornamentation and adornment, and are properly dutiable as manufactures of metal under paragraph 193.— T. D. 28591 (G. A. 6685). Harmonicas, Jew's-Harps, Music Boxes, and Magic Lanterns, when intended for the amusement of children, and chiefly used as such, are toys, and not assessable as musical or optical instruments. Borgfeldt v. U. S. (two suits), not yet published, followed.— T. D. 22096 (G. A. 4679). Toy Necklaces — Bracelets — Brooches. — The following articles are dutiable as " toys " under paragraph 418, rather than as " jewelry " under paragraph 434: (1) Bead necklaces and chains, fastened with a cheap brass clasp and valued at not more than 11 marks per gross, (2) bead bracelets valued at not more than 7 marks per gross, and (3) brooches of base metal and paste, valued at not more than 7 marks per gross. G. A. 6658 (T. D. 28391) modified.— T. D. 29558 (G. A. 6868). Toy Kitchen Utensils. — The merchandise consists of miniature kitchen uten- sils made of enameled iron. It is evident from an examination of the samples admitted in evidence that the articles are unfit for practical use and that they are suitable only for the amusement of children. The board has uniformly held that articles of this character were within the toy paragraph of the tariff. — Ab. 22772 (T. D. 30382). Toy Magic Lanterns Dutiable as Toys. — Change in the tariff of 1897 by the addition of the words " not specially provided for " to the provision for optical instruments.— T. D. 21784 (G. A. 4603). Toy Mirrors. — Small triplicate mirrors not more than 3 by 4 inches in dimen- sions, having cardboard backs upon which pictures are printed, and which are so flimsily constructed as to be unfit for use as articles of utility, but are designed for the entertainment and amusement of children, and are known to trade and commerce as " toy mirrors " or " toy triplicates," are dutiable as toys under paragraph 418, rather than as " mirrors " under paragraph 112. — T. D. 32312 (G. A. 7334). Paraffin Candles. — Small candles, composed of paraflin of various colors and used for decorating Christmas trees and birthday cakes, are dutiable either as toys or as manufactures not enumerated or provided for, the classification de- pending upon the size of the candles.— T. D. 29257 (G. A. 6802). Pincushions Resembling Doll Carriages. — Pincushions made to resemble small toy doll carriages were claimed to be dutiable as toys under paragraph 418. Protest overruled.— Ab. 20117 (T. D. 29409). Puzzle. — Printed paper puzzles are not in fact toys as provided for under paragraph 418 unless designed and intended only as playthings for children. Certain lithographed paper puzzles to be given away by dealers in cocoa to their customers as novelties or favors, held dutiable under paragraph 400, as litho- graphic prints.— T. D. 30333 (G. A. 6975). Small Finger Rings Composed of Brass, their size indicating adaptability for use by young children, flimsily constructed, and of the description ordi- narily packed in penny packages of candy as prizes, are dutiable at 35 per cent ad valorem, as toys, under paragraph 418, and not at 60 per cent ad valorem as jewelry, under paragraph 434. Strauss v. U, S. (suit 3106; T. D. 26903), 720 DIGEST OF CUSTOMS DECISIONS. reversing G. A. 40SS (T. D. 22125) r..ll(.wc.l ; G. A. 40SS (T. D. 2212r)) modi- fied.— T. D. 271 r)G (G. A. 02i)7). Kubbcr Toys. — Kiil)l)t'r dolls and doll lioads aro dutiablo at 35 \)or cent ad valori'iii undiT paragraph 418. Kiiulred articles of rubber, sucli as figures of children with elastic cords attached thereto; grotesque, military, and other figures sucli as clowns, horsebaclc riders, animals, etc., altliough toys, are ex- pressly excluded from classification under paragrapli 418 and are dutiable as manufactures of rubber under paragraph 44!). — T. I). 2.5511 (G. A. 57G2). Scissors. — Some are no doubt intended for u.se in cheap manicure sets, while others may be of the kind placed in cheap sewi;ig sets. Though of cheap con- .struction, they are evidently used as scissors and not as toys. — Ab. 17258 (T. D. 28496). Show Pieces. — The article according to the special report of the local ap- praiser is a country scene made of papier-mache and cardboard with a small automobile and two wagons, the latter composed chiefly of metal. In the ab- sence of evidence to show that this article is in fact a toy and within the pro- visions of the toy paragraph of the tariff we nuist overrule this protest. — Ab. 19875 (T. D. 29329). Steel Watch Chains and Toy Chains. — Watch chains of steel, such as vest chains of the usual length, furnished with bar, snap, and charm, and complete fob chains, though of cheap construction, are nevertheless articles of utility and not playthings, and are dutiable properly luuler the provisions of para- graph 193 as manufactures of metal. Watch chains of steel, shorter than tlie usual length and of flimsy character, making them unsuitable for any other use than the amusement of children, held to be dutiable as toys under the provisions of paragrai)h 418. Veil v. U. S. (128 Fed. Kep., 471; T. D. 25U07) and Ab. 786G (T. D. 26G82).— T. D. 27305 (G. A. G349). Parts of Toys are not dutiable as toys unless they are intended to be used as such in their imported condition, and wigs for dolls, being intended to form part of the doll and not to be used as toys, in their im])ort('d condition, are dutiable according to their component of chief value. — T. D. 233U3 (G. A. 4999). Toys. — ^,To warrant a finding that certain articles are commercially known as toys there must be evidence of a general, uniform, and definite usage and not of one that is merely local and personal. The testimony of employees of a retail house, whose only knowledge is of what has been done or known in such house, is wholly insulhcient to establish a connnercial designation not corroborative of ordinary understanding. — Woolworth v. U. S., 113 Fed. Rep., 1007. Unframed Grotesque Mirrors. — Parts of toys not adapted for use by chil- dren in play are not dutiable as toys. Unframed grotesque mirrors are dutiable at 45 per cent ad valorem imder paragraph 112, not at 35 per cent under para- graph 418.— T. D. 25GG2 (G. A. 5809). Toy Violins. — Full-size violins, designed for and intended to be used by chil- dren in play, and so flimsily and cheaply constructed as to preclude their use as musical instruments by students or imisicians, valued at less than 2 marks net each, are toys, and the same are dutiable at the rate of 35 per cent ad valorem under paragraph 418. All violins valued at 2 marks net each and upward held to be musical instru- ments dutiable at 45 per cent ad valorem under paragraph 453. — T. D. 27557 (G. A. 6417). SCHEDULE N SUNDRIES. 721 Toys — Commercial Understanding.— There is no commercial understanding as to violins and accordions that would indicate which are and whic4i are not toys. A toy is an article designed as a plaything fot children, and violins and accordions, capable of being played upon as musical instruments by one who has learned to play such instruments, are not toys and are dutiable as musical instruments, under paragraph 453, regardless of their size, the quality of their tone, their price, or the cheapness of their construction. — T. D. 22765 (G. A. 4855). Toy Watch Chains. — Small brass chains costing less than 2 cents each, designed and intended for the amusement of children in play, and imported attached to or separate from toy watches, are dutiable at 35 per cent ad valorem under paragraph 418, and not at 60 per cent ad valorem under paragraph 434 as jewelry.— T. D. 26335 (G. A. 6027). Whistles of pewter, valued at 5.25 to 19 francs per gross, held dutiable as toys under paragraph 418. G. A. 2406 (T. D. 14084) overruled.— T. D. 29049 (G. A. 6771). Children's Workboxes. — Workboxes furnished with sewing and mending requisites of a character and size suitable only for children's use are dutiable as toys under the provisions of paragraph 418. — T. D. 25770 (G. A. 5851). DECISIONS UNDER THE ACT OF 1894. Bonbon Holders.— Hollow papier-mach§ rabbits for holding candy, not shown to be universally known in commerce as toys, but which are chiefly used for the amusement of children, are dutiable as toys, and not as manufactures of papier-mache. U. S. v. Schwartz (C. C), 76 Fed. Rep., 452.— T. D. 16353 (G. A. 3182). Children's Drinking Cups and Dishes Composed of Tin. — Diminutive watering pots and pails, such as are used by children at the seashore, and toys, spoons, and dishes, are dutiable as toys and not as manufactures of metal. — T. D. 18535 (G. A. 3991). Fans, Parasols, and Scissors. — Doll fans are dutiable as toys, and not under paragraph 330 as fans. Doll parasols are dutiable as toys, and not under paragraph 360 as parasols. Doll scissors about 1 inch in length are dutiable as toys, and not under para- graph 140 as scissors.— T. D. 17843 (G. A. 3777). Dolls' AVigs. — Small wigs designed to be glued to the heads of dolls are manufactures of wool, and not toys. — T. D. 17842 (G. A. 3776). Glass Balls for Christmas Trees. — Hollow glass spheres covered with tinsel and strung for hanging on Christmas trees (being about three-fourths of an inch in diameter and too large to be classed as beads) are dutiable as toys, and not as glass beads. Shevill v. U. S. (C. C), 87 Fed. Rep., 192.— T. D. 15827 (G. A. 2927). Grotesque Metal Figures of men, women, children, and animals, intended for use as paper weights or as mantel, desk, or table ornaments, are not free as toys.— T. D. 16994 (G. A. 3422). Figures Lithographed and stamped or cut from heavy paper or cardboard, representing men, women, and children in costumes, birds and animals, cats and dogs in cradles, held dutiable as toys, and not as lithographic prints. — T. D. 18736 (G. A. 4049). Toy Magic Lanterns. — Small, cheaply made magic lanterns held to be toys,— ^ Borgfeldt v. U. S., 124 Fed. Rep., 457. 60690°— 18— VOL 1 46 722 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Toy Paragraph, Art 1890, in Force Until 1895. — The goods are toys imported subsequent to August 28, 1894, and prior to January 1, 1895. The provision for toys, in paragraph 321, act of 1S94, contained the follow- ing proviso: "This paragraph shall not talie effect until January first, eighteen hundred and ninety-five." The appellents contend that, as there was no special provision, in the interim, under the act of 1894, toys became dutiable under the new act according to component materials. It seems very clear that it was the intention of Congress that toys should, until January, 1895, pay the duty provided for in the act of 1890 ; until the new duty was imposed the old duty shoidd prevail. This is a consistent and reasonable construction, and the other construction, which would throw them Into a large number of general classes, imposing different rates of duty, is au unreasonable one.— T. D. 18538 (G. A. 3994). Toys. — The fact that a " toy " broadly defined is an article mainly intended for the amusement of children does not warrant the conclusion that anything chiefly used to decorate an object designed to amuse children is to be classed as a toy. — Wanamaker v. Cooper (C. C), 69 Fed. Rep., 465. Agate Marbles are toys.— T. D. IISGO (G. A. 851). Bisque Figures of Babies in various postures, not designed for the amuse- ment of children, but as household ornaments or bric-a-brac, are not toys. — T. D. 13805 (G. A. 1999). Bracelets, — Children's bracelets with bangles held not to be toys. — T. D. 12965 (G. A. 1516). Dolls' W^igs composed of goat liair attached to a cotton foundation are dutiable as manufactui*es of goat hair and not as toys. — T. D. 14921 (G. A. 2550). Floroscopes and Microscopes. — Certain small telescopes and floroscopes or microscopes held not to be toys.— T. D. 14153 (G. A. 2152). India-Rubber Dolls. — Dolls composed of India rubber are dutiable as such, and not as manufactures of India rubber.— T. D. 12026 (G. A. 939). Jouets a Musique and jouets a musique a Manivelle, music boxes, are toys. — T. D. 13197 (G. A. 1618). Magic-Lantern Slides about 2 inches wide by 7 inches long held to be duti- able as manufactures of glass, and not as toys. T. D. 108.59 (G. A. 354), T. D. 12711 (G. A. 1360) reversed; In re Borgfeldt (65 Fed. Rep., 791).— T. D. 1.5081 (G. A. 2634). Music Boxes, small in sixe, of inferior quality, playing less than six tunes, not musically accurate, wound with a key permanently affixed to the outside of the box, easily operated by a child and costing 8.35 francs or less each, are dutiable as toys, and not as manufactures of metal. Jacot v. U. S. (C. C), 65 Fed. Rep., 415. Post Horns of brass, intended to give bugle calls and coaching blasts, are not toys.— T. D. 13241 (G. A. 1602). Small Trick Glasses held to be toys, and not manufactures of glass. — T. D. 14942 (G. A. 2571). Wax Figures. — Wachs Jesukinder, composed of wax with a small piece of cloth about the loins, intended to represent the child Jesus, held to be toys, and not manufactures of wax.— T. D. 14687 (G. A. 2409). SCHEDULE N SUNDRIES. 723 DECISIONS UNDER THE ACT OF 1SS3. Earthenware Toys. — The question whether small earthenware cups, saucers, mugs, and plates having on them letters of the alphabet and figures of animals or the like are " toys " or " earthenware " depends upon the commercial mean- ing of the word " toys " if that differs from the ordinary meaning. Decided in this case to be toys and not earthenware.— Cadwalader v. Zeh, 151 U. S., 171. India-Rubber Balloons, Uninflated. — India-rubber bags or pouches not in- flated when imported, but inflated by means of a machine, after importation, with a gas made from zinc and sulphuric acid, and after inflation the predomi- nating use being as toys for children, known as gas balloons, are dutiable as articles of India rubber, and not as toys. Vanacker v. Seeberger (C. C), 40 Fed. Rep., 57; Paturel v. Robertson (C. C), 41 Fed. Rep., 329.— T. D. 10889 (G. A. 384). 343. Emery grains and emery, manufactured, ground, pulverized, or refined, 1 cent per pound; emery wlioels, emery files, emery paper, and ^^'■^ manufactures of which emery or corundum is the component material of chief value, 20 per centum ad valorem. 432. Emery grains and emery, manufactured, ground, pulverized, or refined, 1 cent per pound; emery wheels, emery files, and maiuifactures of which emery or corundum is the component material of cliief value, 25 per centum ad valorem ; * * *. 419. Emery grains, and emery manufactured, ground, pulverized, or refined, 1 cent per pound; emery wheels, emery files, and manufactures of which emery is the component material of chief value, 25 per centum ad valorem. 322. Emery grains, and emery manufactured, ground, pulverized, or refined, eight-tenths of 1 cent per pound. . 437. Emery grains, and emery manufactured, ground, pulverized, or refined, 1 cent per pound. 426. Emery grains, and emery manufactured, ground, pulverized, or refined, 1 cent per pound. 1894 1890 1883 DECISIONS UNDER THE ACT OF 1897. Needle Sharpeners — Emery Bags. — We sustain the claim of protestants that duty should have been assessed under paragraph 419 as " manufactures of which emery is the component material of chief value." — Ab. 25312 (T. D. 31498). DECISIONS UNDER THE ACT OF 1890. Corundum Dental Goods. — Amalgam grains and pellets, wheels, and buttons, composed of corundum and shellac (corundum chief value), all used in dental work, held to be dutiable as manufactures of metal and not as nouenumerated articles.— T. D. 15144 (G. A. 2670). Emery Fillet, composed of flax, cotton, emery, and cement (emery chief value), used in grinding card clothing, is a nouenumerated article. — T. D. 12708 (G. A. 1357). Emery AVheels and Emery Paper. — Emery wheel-s, composed of emery and cement (emery chief value), are dutiable as emery. Emery paper is dutiable as paper. — T. D. 15244 (G. A. 2737). 1913 344. Firecrackers of all kinds, 6 cents per pound; bombs, rockets, Roman candles, and fireworks of all descriptions, not specially provided for in this section, 10 cents per pound; the weight on all the foregoing to include all coverings, wrappings, and packing material. 724 DIGEST OF CUSTOMS DECISIONS. 1909 1897 1894 433. Firecrackers of all kinds, 8 cents per pound ; bombs, rockets, Roman candles, and fin.'works of all descriiitions, not specially provideil for in this section, 12 cents per pound ; the weifrht on all the foregoing to include all coverings, wrappings, and packing material. 420. Firecrackers of all kinds, 8 cents per pound, the weight to include all coverings, wrappings, and packing material. 323. Firecrackers of all kinds, 50 per centum ad valorem, but no allow- ance shall be made for tare or damage thereon. 438. Firecrackers of all kinds, 8 cents per pound, but no allowance shall be made for tare or damage thereon. 1890 1883 431. Firecrackers of all kinds, 100 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Day Shells. — Spherical shells containing a figure representing a flag or some other object, made of paper, wood, and lead, assessetl as fireworks under para- graph 433, were held dutiable as manufactures of paper (par. 420). — Ab. 33162 (T. D. 33G60). Night Shells. — These fireworks, called night shells, were held to be made of paper or that paper is the component material of chief value. There is, how- ever, no evidence of record as to what is the component material of chief value in these night shells. On the record they could not properly be held dutiable under paragraph 420.— U. S. v. Wilfred Scliade & Co. (Ct. Cust. Appls.), T. D. 85439; (G. A. Ab. 37029) T. D. 34984 reversed. DECISIONS UNDER THE ACT OF 1897. Chinese Bombs composed of gunpowder and bamboo, the bamboo being the component of chief value, are dutiable as manufactures of wood under para- graph 208. and are not dutiable by similitude to firecrackers. — T. D. 24083 (G. A. 5237). Fireworks, — So-called brilliant star matches, gold matches, brilliant green matches, bengalische matches, and meteor matches are not dutiable as matches under paragraph 423, but are fireworks dutiable at the rate of 20 per cent ad valorem, under section 6, as unenumerated manufactured articles. Such arti- cles are made and used only as pyrotechnical playthings and have no practical use whatever. G. A. 4,343 cited and followed.— T. D. 22874 (G. A. 4885). Bengal sticks, brilliant sticks, and bicycle protectors consisting of paper cylinders inclosing fulminates are dutiable as nonenumerated manufactured articles at 20 per cent, section 6.— T. D. 20652 (G. A. 4343). Rcokets, gerbes, Roman candles, turbillions, and similar fireworks composed of bamboo, paper, and explosives, dutKU)le at 20 per cent as nonenumerated I'lanufactured articles; tho.se composed of paper and explosives dutiable at 35 per cent as manufactures of paper. Neither dutiable as fireworks. — T. D. 19904 (G. A. 4234). Sparklers or Sparklets. — A mixture of iron filings, magnesium, aluminum, nitrate of barium, and gum, attached to a thin .strip of metal to serve as a handle, constituting what are known as " sparklers " or " sparklets," were not dutiable as toys under paragraph 418, but as manufactures of metal under paragraph 193. In composition, in manufacture, and in the effects to be produced sparklers differ in no essential particular from fireworks^in fact they are fireworks and just as capable of furnishing amusement to adults as are piuwheels, serpents. SCHEDULE N SUNDRIES. 725 gerbes, Roman candles, or other devices which are made to please the eye with bj-illiaut lights, colored fires, and dazzling scintillations.— Ulfelder & Co. v. U. S. (Ct. Oust. Appls.), T. D. 31115; (G. A. GSSo) T. D. 29G25 affirmed. 345. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hun- dred matches per box, 3 cents per gross ; when imported otherwise than in boxes containing not more than one hundred matches each, three eighths of 1 cent per one thousand matches ; wax matches, fusees, wind matches, and all matches in books or folders or having a stained, dyed, or colored stick or stem, and tapers consisting of a wick coated with an inflammable substance, and night lights, 25 per centum ad valorem : 1913 Provided, That in accordance with section ten of "An Act to provide for a tax upon white phosphorus matches, and for other purposes," ap- proved April ninth, nineteen hundred and twelve, white phosphorus matches manufactured wholly or in part in any foreign country shall not be entitled to enter at any of the ports of the United States, and the importation thereof is hereby prohibited : Provided further, That nothing in this Act contained shall be held to repeal or modify said Act to pro- vide for a tax upon white phosphorus matches, and for other purposes, approved April ninth, nineteen hundred and twelve. 43G. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hun- dred matches per box, 6 cents per gross ; when imported otherwise than in boxes containing not more than one hundred matches each, three- fourths of 1 cent per one thousand matches; wax and fancy matches and tapers, 35 per centum ad valorem. 423. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hun- 1897 dred matches per box, 8 cents per gross; when imported otherwise than in boxes containing not more than one hundred matches each, 1 cent per one thousand matches. 326. Matches, friction or lucifer, of all descriptions, 20 per centum ad valorem. 441. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hun- 1890 dred matches per box, 10 cents per gross ; when imported otherwise than in boxes containing not more than one hundred matches each, 1 cent per one thousand matches. (408. Candles and tapers of all kinds, 20 per centum ad valorem. 433. Friction or lucifer matches of all descriptions, 35 per centum ad valorem. White Phosphorus Matches. Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purposes of this Act the words " white phosphorus " shall be understood to mean the common poisonous white or yellow phosphorus used in the manufacture of matches and not to include the nonpoisonous forms or the nonpoisonous compounds of white or yellow phosphrus. ******* Sec. 10. That on and after January first, nineteen hundred and thirteen, white phosphorus matches, manufactured wholly or in part in any foreign country, shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited. All matches imported into the United States shall be accompanied by such certificate of official inspection by the Government of the country in which such matches were manufactured as shall satisfy the Secretary of the Treasury that they are not white phos- phorus matches. The Secretary of the Treasury is authorized and directed to 1894 726 DIGEST OF CUSTOMS DECISIONS. proscribe such regulations as may be necessary for the enforcement of the provisions of this section. Sec. 11. That after January first, nineteen hundred and fourteen, it shall be unlawful to export from the United States any white phosphorus matches. Any person guilty of violation of this section shall be tinecl not less than $1,000 and not more than .^H.OOO, and any white plio.sphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Se(l, including dressed and finished birds, for millinery ornaments, and artilicial and ornamental feathers and flowers, or parts thereof, of what- ever material composed, for millinery use, not .specially enumerated or provided for in this Act, 50 per centum ad valorem. 0.50. K(h1 feathers and downs. (Free.) G52. Birds, stuffed. (Free.) DECISIONS UNDER THE ACT OF 1913. Artificial Fruit Pincushions. — The words "artificial and ornamental," modi- fying the word " fruits " in paragraph 347, refer to the per se character, and not the intended use, of the fruits. That this is true is indicated by the fact that in the same paragraph feathers in various physical conditions are dutiable at one rate and " artificial or ornamental feathers suitable for use as millinery ornaments " at another. Artificial and oniamenfal pears and apples, chiefly used as pincushions, are dutiable as "artificial anil ornamental fruits" (par. 347). — ]Moriimira Bros. v. U. S. (Ct. Cust. Appls.), T. D. 37223; Ab. 40400 affirmed. Immortelles, Dyed. — Dried and dyed immortelles are not dutiable as un- enumerated articles under paragi-aph 3S5, or as artificial and ornamental flowers under paragraph 347» but are dutiable by similitude as preserved cut llowers under paragrajjli 210. Wreaths of Drikd and Dyed Immortelles. — Wreaths of dried and dyed im- mortelles, with straw frames, the frames being of minor value, are, by virtue of paragraph 386. which provides that certain mixed-material articles shall be assessed at the rate borne by the material of chief value, are dutiable at the same rate as are preserved cut flowers under paragraph 210. — Bayersdorfer & Co. V. U. S. (Ct. Cust. Appls.), T. D. 36390; G. A. Ab. 38953 reversed. Plumage — Game Birds. — Collectors of customs authorized to accept cash deposit in lieu of bond required by T. D. 33944 of December 2, 1913, for destruc- tion of prohibited plumage. — Dept. Order (T. D. 35307). Rhea plumage admitted if procured from domesticated birds. T. D. 34886 modified.— Dept. Order (T. D. 34913). The plumage of the rhea or so-called South American ostrich prohibited importation xinder paragraph 347 of the tariff act. T. D. 34057 modified accord- ingly.— Dept. Order (T. D. 34886). T. D. 3451 S of June 6, 1914, not applicable to prohibited plumage taken to noncontiguous foreign territory. — Dept. Order (T, D. 34748). Prohibited Plumage. — Prohibited plumage worn by owners crossing the border with a definite intention to bring the same back to the United States not an importation, and should not be seized upon return as a prohibited importa- tion.— Dept. Order (T. D. 34518). SCHEDULE N SUNDRIES. 731 Plumage of the English pheasant, Indian peacock, and rhea not prohibited under paragraph 347. T. D. 33944 of December 2, 1913, modified accordingly. — Dept. Order (T. D. 34057). Prohibition Against the Importation of Aigrets and Other Plumage. — Instructions to collectors of customs relative to procedure in connection with the prohibition against the importation of the articles described in the proviso to paragraph 347.— Dept. Order (T. D. 33944). Prohibition of Importation of Grouse. — Importation of unplucked grouse prohibited under paragraph 347.— Dept. Order (T. D. 33S10). Plumage described in the proviso to paragraph 347 not entitled to entry upon the production of a certificate of ownership. — Dept. Order (T. D. 33799). Prohibition in paragraph 347 against importation of aigrets, egret plumes, etc., applies to such plumage contained in passengers' baggage when used as trimming of hats or other articles of wearing apparel. — Dept. Order (T. D, 33781). Erika Leaves, preserved, classified under paragraph 347, were claimed duti- able as moss, dyed (par. 372). Protest overruled. — Ab. 37556. Goose Quills. — The merchandise was found to consist of a goose quill 15 inches long, colored green, with a metal penholder tip at the end designed to hold a small pen. The feather is of greater value than the tip. They were held properly classified as ornamental feathers under paragraph 347. Ab. 29S11 (T. D. 32830) noted.— Ab. 38960. Mounted Birds and Animals. — Mounted birds not suitable for use as mil- linery ornaments dutiable at the rate of 40 per cent ad valorem under para- graph 347 and mounted animals In chief value of fur dutiable at the rate of 40 per cent ad valorem under paragraph 348. — Dept. Order (T. D. 36184). Petals of Poppies Made of Silk. — Pieces of silk cut into forms resembling petals, used for making poppies, classified under paragrapli 347, were claimed dutiable as manufactures of silk (par. 318). Protest overruled. — Ab. 38088. Pincushions made to imitate natural fruit so skillfully tliat they might be readily taken for natural fruit are properly dutiable imder the provision in paragraph 347 for " artificial and ornamental fruits." G. A. 1784 (T. D. 22559), G. A. 4973 (T. D. 23197), G. A. 5894 (T. D. 2.5968), and U. S; v. Dieckerhoff (4 Ct. Gust. Appls., 384; T. D. 33796) cited.— T. D. 35333 (G. A. 7710). Rubber Thorns. — It would appear that the collector's classification of the merchandise under the provision in paragraph 347 for " artificial and orna- mental fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed," was correct, and we affirm his action. — Ab. 87688. Stuffed Ducklings. — The goods are tlie skins of ducklings or cliicks, which skins have been dried and stuffed with cotton medicated with some preserva- tive. There is not sufficient evidence in tlie record to support the contention that they are toys; nor is there sufficient evidence to warrant a reversal of the finding below that they were dutiable under paragraph 347 as downs on the skin, dressed, not suitable for use as millinery ornaments. — Morimura Bros. v. U. S. (Ct. Gust. Appls.), T. D. 35437; (G. A. 7653) T. D. 35016 (T. D. 34279) affirmed. See also Morimura Bros. v. U. S. (Ct. Cust. Appls.), T. D. 30900, affirming Ab. 39573. The skins of natural chicks and ducklings with covering of down, dressed and stuffed so as to preserve their natural appearance, are dutiable under the provision in paragraph .347 for down on the skin " when dressed, colored, or otherwise advanced or manufactured in any manner and not suitable for use 732 DIGEST OF CUSTOMS DECISIONS. as luillinery ornaments." -Mniiimua r. U. S. (lU Fed., 3S3 ; T. D. 2r)S72) hold- ing siuular merchandise entitled to free entry as " birds, stuffed, not suitable for millinery ornaments " under paragraph 493 of the tariff act of 1S97, noted.— T. D. 3501G (G. A. 7653) ; aftirnied by T. D. 35437 (Ct. Cust. Appls.), supra. DECISIONS UNDER THE ACT OF 1909. Artificial Aigrets, made of vegetable fiber and wire, designed for use in ornaiiit'iitiiig ladies' hats, are artificial feathers within the meaning of para- graph 43S. The provision for " artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems, or parts thereof, of whatever material composed," in para- graph 43S is narrower and more specific than the provision for " manufactures of grass " in paragraph 4G3. Held, therefore, that such artificial aigrets are subject to duty at the rate of GO per cent ad valorem under paragraph 438. Lang v. U. S. (5 Ct. Cust. Appls., — ; T. D. 34129) distinguished.— T. D. 34217 (G. A. 7535). Artificial Quill Feathers. — Feathers made of straw plaited and .sewed upon a piece of cotton, and having natural quill stems to complete the feather effect, were held dutiable under paragraph 43S (artificial feathers). — Ab. 24293 (T. D. 31090). Beech Leaves Preserved hold propcTly classified under paragraph 438. — Ab. 3192G (T. D. 33.338). Bird Skins. — The so-called birds of paradise consist of only the skins of the birds rudely kept in form by stuffing with cotton or hemp ; that they were im- ported for millinery purposes, and after importation were specially dressed and stuffed by a taxidermist. The merchandise is not stuffed birds within the meaning of paragraph 509, but bird skins specially provided for in paragraph 438. — Ab. 27718 (T. D. 32244). Boutonnieres of dried natural flowers, moss, and tinfoil, classified as arti- ficial flowers under paragraph 438, were claimed dutiable as cut flowers, pre- served or fresh (par. 2G3). Protest overruled.— Ah. 3G703 (T. D. 34845). Feather Articles in part of metal were claimed to be dutiable as manufac- tures in part of mel::! under paragraph 199. Protests overruled. — Ab. 25350 (T. D. 31524). Barbs of Feathers cut from quills, classified as crude feathers under para- graph 438, lu-ld,tlutiable as waste (par. 479).— Ab. 30454 (T. D. 32943). Feather Fens held properly classified as ornamental feathers under para- graph 438.— Ab. 29811 (T. D. 32842). Fern Leaves, which have been dipped in glycerin for the purpose of preser- vation, and bleached ruscus leaves were held properly classified as ornamental leaves under paragraph 438. Bayersdorfer v. U. S. (175 Fed., 959; T. D. 30277) followed.— Ab. 33549 (T. D. 32767). Artificial Fruits — Filling Boxes. — Filling boxes covered with wax and representing natural fruits were held dutiable as artificial fruits under para- graph 4.38. Ab. 15235 (T. D. 28132) followed.— Ab. 26051 (T. D. 31757). Grass Aigrets. — Dyed and preserved stypa grass, bound upon wire stems in the form of aigrets, is dutiable as " articles composed wholly or in chief value of any of the flowers, leaves, or other materials or articles herein mentioned " under paragraph 438, and not as manufactures of grass under paragraph 463. — T. D. 31144 (G. A. 7140). SCHEDULE N SUNDRIES. 733 Immortelles. — The dyeing process to which tliese flowers were subjected were designed to beautify them with new and sometimes brilliant colorings, thereby improving and advancing rather than preserving their condition. They are not preserved cut flowers, but are ornamental flowers within the meaning of paragraph 438. Bayersdorfer & Co. v. U. S. (4 Ct. Oust. Appls., — ; T. D. 38S75, infra).— International Forwarding Co. v. U. S. (Ct. Cust. Appls.), T. D. 33878; (G. A. Ab. 31SG3) T. D. 33325 afllrmed. Some effect must be given to the words " of whatever material composed " in pai-agraph 438. The effect of that phrase modifying the phrase " ornamental flowers not specially provided for " extends this to include articles composed in any part of a material not common to the natural or cut flower, and the dye or coloring matter here used is not common to cut flowers. U. S. v. Bayers- dorfer (175 Fed., 959).— Bayersdorfer & Co. v. U. S. (Ct. Cust. Appls.), T. D. 83875) ; (G. A. Ab. 31381) T. D. 33217 aflirmed. The yellow immortelles were natural flowers simply dried, and as to these the claim for duty at the rate of 25 per cent ad valorem under paragraph 263 is well founded and therefore sustained. The remainder, having been arti- ficially colored, were properly assessed under paragraph 438. — Ab. 25349 (T. D. 31524). Isolepsis Grass prepared and preserved held properly classified under para- graph 438. U. S. V. Bayersdorfer (175 Fed. Rep., 959; T. D. 30277) followed.— Ab. 30942 (T. D. 33055). Manufactured Feather Articles, Wings, Pompons, Etc. — The importation consisted of feathers, technically distinguished as quills and plumage, and they were manufactured as trimmings for women's hats. They might be appro- priately described as either quills or feathers. It must, however, be presumed that paragraph 438 was enacted in view of the construction that had been theretofore placed on a like clause in a pi-evious tariff act, and articles such as make up the importation will accordingly be held to be included by intention as feathers under that paragraph and to be dutiable as such ; and this the more certainly since the articles enumerated along with quills in paragraph 463 of the law do not point to their probable use in making up women's hats or bonnets.— Goodman et al. v. U. S. (Ct. Cust. Appls.), T. D. 31658; (G. A. 7120) T. D. 31027 affirmed. Metal Pots Containing Artificial Flo>vei's composed in chief value of metal were held dutiable under the provision for artificial flowers of whatever mate- rial composed in paragraph 438. Ab. 25350 (T. D. 31524), Ab. 31915 (T. D. 33338), Ab. 33994 (T. D. 33848), Goodman v. U. S. (2 Ct. Cust. Appls., 112; T. D. 31658), and Tuska v. U. S. (2 Ct. Cust. Appls., 325; T. D. 32053) cited.— Ab. 36527 (T. D. 34774). Millinery Ornaments. AiGRET. — The term " aigret " embraces not only the feather of the heron or egret, but also tufts of precious stones worn on the headdress of men and women. Glass Aigrets. — The glass aigrets of the importation are not to be deemed artificial feathers, either because of their name or of the effect they are in- tended to produce. They are in chief value of glass and fall within the pro- visions of paragi'aph 109 as manufactures in chief value of glass. Fur Motifs. — The fur motifs are not made in imitation of feathers, but are intended to be used as ornaments for ladies' hats and were classifiable as fiirs prepared for use as material under paragraph 439. — Judkins & McCormick Co. v. U. S. (Ct. Cust. Appls.), T. D. 35385; (G. A. Ab. 34520) T. D. 34090 and (G. A. Ab. 35113) T. D. 34307 affinued as to part, reversed as to part. 734 DIGEST OF CUSTOMS DECISIONS. Oi'iiameiitul Grasses. Palm Leaves, Bleached and Dyed. — The legislative history of parajrraphs 251, tariff act of 1897, and 2G3, tariff act of 1909, shows there was no intention to niake the term "palms" cover palm leaves, preserved. These articles of the importation are ornamental leaves within the meaninj^ of paraj^raith 438, and therefore ilutiable as assessed. Natural Grasses, Dyed and Prepared. — These ornamental {grasses serve the same purpo.ses as the ornamental grains and leaves enumerated in paragraph 481, and they are dutiable thereunder by similitude. AiGRETS OF Dyed and Prepared Grains and Grasses. — So far as appears from the record and the samples in evidence these aigrets are manufactures of metal, and therefore dutiable under the provisions of paragraph 199. — Lang et al. V. U. S. (Ct. Oust. Appls.), T. D. 34129; (G. A. Abs. 3U906 and 30949) T. D. 33055 reversed as to part, affirmed as to part. Ornamental Leaves. — On the authority of Bayersdorfer v. U. S. (175 Fed., 959; T. D. 30277), uva grass, cycas, and arica palm leaves, isolepis leaves, and beech leaves, dyed and preserved, were held properly classified under para- graph 438.— Ab. 33090 (T. D. 33G44). Chamxcdorea, Areca, and Adinntum fonnosum leaves, prepared or preserved, used for decorating purposes, classified as ornamental leaves under paragraph 438, were claimed dutiable as decorative or greenhouse plants (pnr. 203). Pro- test overruled. Bayersilorfer v. U. S. (175 Fed., 959; T. D. 30277) followed.— Ab. 32940 (T. D. 33594). Paper Leaves. — There is no evidence that this merchandise has been em- bossed and die cut, but even if there were such evidence these leaves, simulating natural leaves as they do and being ornamental, are more specifically described in paragraph 438, and they were dutiable thereunder. — Ilir.shltach & Smith v. U. S. (Ct. Oust. Appls.), T. D. 34169; (G. A. Ab. 32291) T. D. 33409 afiirmed. Pig-Bristle Pompons and Aigrets. — Pigs' bristles mounted on wire in the form of pompons or aigrets, used for millinery purposes, were held properly classified by similitude to ornamental feathers under paragraph 438. — Ab. 32290 (T. D. 33409). Statice Wreaths are dutiable at 60 per cent ad valorem under paragraph 438.— Dept. Order (T. D. 32742). Stuffed Chicks, IVfounted. — Stuffed ostrich chicks, mounted, classified under paragraph 480, were claimed to be free of duty as birds, stuffed, not suitable for military purposes (par. .509). Protest overruled.— Ab. 30025 (T. D. 32997). In Morinuira v. U. S. (141 Fed. Rep., 383; T. D. 25872) the United States circuit court held that the stuffed skins of the young domestic fowl were en- titled to free entry as " birds, stuffed, not suitable for millinery ornaments." I'aragraph 509 is identical with paragraph 493 of the act of 1897.— Ab. 25482 (T. D. 31508). Manufactures of Wax. — The merchandise consists of small articles resem- bling in shape and color, but not in size, various fruits or vegetables, and they are designed for use alone in waxing sewing thread. These articles do not .substantially simulate artificial fruits and can not be held to be " artificial fruits'' within the meaning of paragraph 4.SS. They were properly held duti- able as manufactures of wax under paragraph 462. — U. S. v. Dieckerhoff, Raf- floer & Co. (Ct. Cust. Appls.), T. D. 33796; (G. A. Ab. 31585) T. D. 33263 affirmed. SCHEDULE N SUNDKIES. 735 DECISIONS UNDER THE ACT OF 1897. Articles Made of Artificial Flowers. — This case involves the classification of wreaths, clusters, sprays, bouquets, aigrets, pompons, antl artificial plants, made of artificial leaves, fruits, flowers, and grasses, branched or bound together by wire. Although the provisions for manufactures in chief value of cotton or silk are more specific than the provision for articles in part of metal, the goods here fell within the metal paragraph (par. 193), according to the weight of the evi- dence.— U. S. V. Edson Keith & Co. (Ct. Cust. Appls.), T. D. 34128; (G. A. Ab. 28964) T. D. 32655 affirmed. Artificial Fruits — Fancy Soap. — Artificial fruits in the forms of apples, pears, peaches, and oranges made of soap, coated and colored with substances that render the forms impervious to water and impracticable for use as soap, found to be not fancy soap, and held to be dutiable as artificial fruits. G. A. 4250 (T. D. 19985) overruled.— T. D. 25968 (G. A. 5894). Birds, StulTed — Not Suitable for Millinery Ornaments. — Birds which have been stuffed with cotton or tow but not wired, but so prepared as to preserve their natural shape and appearance and imported in the interest of science, Held to be stuffed birds, not suitable for millinery ornaments, and entitled to free entry under paragraph 493. G. A. 5655 (T. D. 25234) and Morimura v. U. S. (T. D. 25872) cited.— T. D. 28049 (G. A. 6572). Boutonnieres. — The certainty required in a commercial designation is not here shown, and it appearing that the small imitation flowers of the importa- tion are made of celluloid and attached to metal pins, designed to be worn as boutonni&res, and that they are so worn by adults, they can not be taken to be " toys " ; they were dutiable as artificial flowers under paragraph 425. — Hamburger v. U. S. (Ct. Cust. Appls.), T. D. 31956; T. D. 30804 (C. C.) and (G. A. Ab. 18920) T. D. 28998 affirmed. Cycas Palm Leaves in Wreaths. — Cycas palm leaves, which have been sub- jected to processes that restore their natural appearance and prevent decom- position, are within the provision in paragraph 425 for artificial or ornamental leaves; and they are not removed from this provision by being arranged in wreaths on wire frames. The preservative treatment of palm leaves and their arrangement in wreaths on wire frames do not result in such a change in their character or use as to remove them from the provision for " leaves " in paragraph 425 to that for "manufacture" of palm leaf in paragraph 449. — Kreshower v. U. S. (C. C), T. D. 27826; Ab. 7780 (T. D. 26655) affirmed. Eagle and Condor Quills in a crude state, which are not used for ornamental purposes when in that condition, are not dutiable as " ornamental feathers " under paragraph 425, but under the provision for crude feathers in the same paragraph.— Spero v. U. S. (C. C), T. D. 25897; (G. A. 5540) T. D. 24910 reversed. Feather Articles — Articles in Part of Metal. — Millinery articles composed principally of feathers, but in part of wire, are dutiable as manufactures " in part " of metal imder paragraph 193. and not as feathers advanced or manu- factured under paragraph 425. — U. S. v. Berlinger (C. C. A.), T. D. 29577; T. D. 29034 (C. C.) and (G. A. 6537) T. D. 27888 affirmed. Feather Beds and Pillows. —Beds and pillows composed of feathers and cotton, feathers component material of chief value, duitable at 50 per cent ad valorem under paragraph 425 and section 7. — Dept. Order (T. D. 22219). 736 DIGEST OP' CUSTOMS DECISIONS. FeatluT Hoas. — Boas iiiadt' of IVatliors struii,i,' tofjotluT upon fuUoii cords differ, of course, from the constituent parts of the boas so amde, but avoiding a manifest incongruity if the law were otherwise construed, they must be taken to be lilve fi'atluM-s in materials, (pialKy, texture, and the use to which they may be applied, and they were properly held dutiable in similitude as feathers under section 7. — American Express Co. v. U. S. (Ct. Cast. Appls.), T. D. 31591; (G. A. Ab. 22S45) T. D. 30410 afllrraed. Under section 7, prescrii)ing that "on articles not enmnerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value," Held that feather boas, which are unenumerated articles made by stringing dressed feathers upon a cotton cord, are by virtue of this provisicni subject to the duty applicable to " feathers, dressed, or otherwise ad- vanced or manufactured," under paragraph 425. — Legg v. U. S. (C. C. A.), T. D. 29004; T. D. 282G0 (C. C.) and (G. A. 6467) T. D. 27673 afhrmed. Feather Hats in Part of Metal, classified under paragraph 425, relating to ornamental feathers, llowers, etc., were claimed to be dutiable under paragraph 193 as articles in part of metal. I'rotests sustained.— Ab. 22736 (T. D. 30364). Feathers Advanced. — Goose feathers which have been subjected to processes of cleansing, stripping, and splitting are advanced within the meaning of para- graph 425, and so are dutiable at .50 per cent ad valorem, and not at 15 per cent ad valorem under the provisions of said paragraph. G. A. 3410 (T. D. 16982) distinguished; G. A. 4157 (T. D. 19418) noted.— T. D. 25460 (G. A. 5739). Goose Skins with Down. UsKD Otiiekwisk than as Down. — Paragraph 425, making feathers and downs when dressed, colored, or otherwise advanced or manufactured in any manner dutiable at 50 per cent, does not extend to or include goose skins adapted to and employed for other purposes than those for which down is used. When Used as Fuks are Used. — The evidence showing that the use to which goose skins such as were here imported are oi'dinarily put is similar to the use of fur and not to that of down, they were dutiable by similitude under paragraph 426 and according thus with a long-continued pi-actice of the Treasury Department. — Gross, Engle & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31410; T. I). 30806 (C. C.) and Ab. 22157 (T. D. 30122) reversed. Ornamental Grains — Grass Piquets. — Grass piquets u.sed for millinery purposes, consisting of stalks of oats or wheat, cut in the milk, and grasses dyed to imitate their natural color, mixed with palm leaf and artiticial leaves, and bound together in bunches about 15 inches long, are more speciti- cally enumerated in paragraph 425, providing for " artiticial or ornamental fruits, grains, leaves, flowers, and stems or parts thereof, of whatever mate- rial composed," than under parn.^rniih 449, relating to manufactures of grass, palm leaf, straw, weeds, etc.— Herman v. U. S. (C. C. A.), T. D. 25091; 121 Fed. Rep. 201 (C. C.) and (G. A. 4511) T. D. 21459 affirmed. Imitation IJirds — Artificial Leaves. — Imitation birds, intended for millinery purposes, formed by covering wire frames with silk netting, to which have been added loops of black silk or cotton resembling split straw, the whole orna- mented with glass beads and gelatin spangles, are dutiable at 60 per cent ad valorem under paragraph 408, and not at 50 per cent ad valorem under para- grai)h 425. Millinery ornaments in the form of clover leaves, composed of wire, silk, and artificial horsehair ornamented with gelatin spangles, are dutiable at 50 per cent ad valorem under paragraph 425, and not at 60 per cent ad valorem under paragraph 408.— T. D. 29098 (G. A. 6781). SCHEDULE N~ STJNDEIES. 737 Mechanical Owls.— In Ab. 212r)7 (T. D. 297G3), assessment as an unenumer- ated nuiuui'ae Lured article under section 6 was approved. In that case the question of tlie applicability of paragraph 425 was not raised. It furnishes u more specific classification than section 6.— Ab. 21901 (T. D. 30037). Metal Wreaths. — The importation consisting of burial or bridal wreaths made of wax, cotton, tin, wire, and other metal did not come within that clause of paragraph 42.5, limited to feathers, fruits, grains, leaves, flowers, and stems or parts thereof ; but, as appears from the evidence, being made substan- tially in part of metal and that metal gave shape, form, and name to the articles and determined their use. they were dutiable under paragraph 193. Seeberger v. Schlesinger (152 U. S., 581, 587) cited and approved.— U. S. v. Downing, Judae & Co. (Ct. Cust. Appls.), T. D. 31434; (G. A. Ab. 23470) T. D. 30691 affirmed. Oruamental Leaves. Dyed ok Bleached Grasses. — Grasses bleached or dyed, that are intended for ornamental or decorative purposes, are classible as " ornamental leaves not specially provided for," under paragraph 425, rather than under paragraph 566 ("grasses not dressed or manufactured"), or under paragraph 449 as " manufactures " of grass. Peepared Palm Leaves. — Palm leaves that have been subject to a process of painting, etc., to give them their natural appearance and to prevent decomposi- tion, are dutiable as " ornamental leaves not specially provided for," under paragraph 425, rather than as "palms, preserved, suitable for decorative pur- poses." Same — Wreaths and Crosses Mounted on Wire — Articles in Part of Metal. — Wreaths and crosses mounted on wire frames are dutiable as " orna- mental leaves not specially provided for," under paragraph 425, rather than as articles in part of metal under paragraph 193.— U. S. v. Bayersdorfer (O. O. A.), T. D. 30277; T. D. 29853 (C. C.) reversed in part and Ab. 15505 (T. D. 28205) affirmed. Crude Ostrich Feathers — Ornamental Feathers — Noscitur a Sociis. — The enumeration in paragraph 425 of " ornamental feathers," together with other articles, all of which have been advanced in condition in some way, in- dicates that it was not intended to include such feathers when in a crude state, and crude ostrich feathers, which in a crude state are never used for ornamental purposes, are not dutiable under said enumeration, but under the preceding provision in the same paragraph for " feathers of all kinds crude." — Brodie v. U. S. (CO.), T. D. 2.5896; Ab. 3675 (T. D. 2.5772) reversed. Paquets made of artificial flowers and metal wire held dutiable under para- graph 193. Gage Bros. v. U. S. (2 Ct. Cust. Appls., 427; T. D. 32174) fol- lowed.— Ab. 28964 (T. D. 25825). Artificial Flowers, Pompons, Paquets, Etc. — Where artificial flowers, leaves, and the like have taken on, through the use of metal wire in their con- struction, a new form and shape and name, they are to be deemed manufactures of luetal ; and in the present case, where the evidence is sufficient to show that particular part of the consignment falls within this rule, the board's holding as to this part is modified ; but proof failing as to the real character of the remainder of the consignment, the board^s ruling as to this will not be dis- turbed. U..S. V. Downing (1 Ct. Cust. Appls., 337; T. D. 31434),— Gage Bros. & Co. V. U. S. (Ct. Cust. Appls.), T. D. 32174; (Ab. 25774) T. D. 31675 modified a;: to part, affirmed as to part. Crude Peacock Quills. — Only feathers which have been dressed, colored, or otherwise advanced or manufactured are subject to duty at the rate of 50 per cent ad valorem under the provisions of paragraph 425. 60690°— 18— VOL 1 47 738 DIGEST OF CUSTOMS DECISIONS. Peacock feathers, uriiaiiieiitiil in chaiactt'r Init in a crude conditiuii, held to be duthible at the rate of 15 per cent ad val»)reni under said paragraph 425. Brodie V. U. S. (135 Fed. Uep- ^14; T. D. 125X90) and Spero i;. U. S. (135 Fed. Rep., 915; T. D. 2.'),S07) fullowed.— T. D. 27S21 (G. A. 0513). Piiu-usliioiis, — They are known as [)incusliions and are made of cotton and sawdust. Tliey do not represent the natural Iruit in size, color, and outline, and are grotesque imitations thereof. The nierthandise is dutiable at the rate claimed under iKirairraph 322.— Ah. 21i)33 (T. I). 3UU4S). Spaiiji'led Artiliciul Flowers. — Artiticial llowers and leaves ornamented with metal spangles are dutiable at the rate of 50 per cent ad valorem under paragraph 425, relating to " artiticial leaves, tlowers," etc., and not at 60 per cent ad valorem under i)aragraph 4(»S, relating to "articles in part of spangles made of metal."— T. D. 2S710 (G. A. 0711). Wax Wreaths were held to have been imprupi-rly classified as artificial flowers and to be dutiable as manufactures of metal under paragraph 193. — ■ Ab. 21342 (T. D. 29S03). DECISIONS UNDER THE ACT OF 1894. Artificial Flowers intended tur use in ornamenting dresses but suitable for millinery use, dutiable as artificial flowers suitable for millinery use. — T. D. 18522 (G. A. 3978). Crude Plumes of birds of paradise are free as crude feathers and not dutiable as ornamental feathers.— T. D. 18U08 (G. A. 3870). Birds' Skins Dyed are dutiable under paragraph 328 and not free under paragraph 400 as bird skins prepared for preservation, but not further ad- vanced in manufacture.— T. D. 18745 (G. A. 4058). Feathers Stripped and Bunched. — T'ncolored goose feathers, stripped off the quills and put uit in bundles, are free as crude feathers. — T. D. 101)82 (G. A. 3410). iHimortelles dried, prepared, and dyed are dutiable as nouenumerated manu- factured articles and not under paragraph 10^ as flowers. — T. D. 15990 (G. A. 3014). Leaves for Confectioners' Use. — Ivy, maple, and fern leaves colored green and white, intended for use of confectioners, composed of paper, metal, and wax (paper chief value), are manufactures of paper. — T. D. 17281 (G. A. 3543). Quills Free. — Turkey quills, trinnned and painted, are quills prepared but not made up into articles and are free under paragraph GOO. — T. D. 1S747 (G. A. 4000). DECISIONS UNDER THE ACT OF 1890. Classification of Artificial Flowers. — It has been held in many cases — as that of " almonds and dried fruits," " canary birds," and at the present term in the case of " thread laces " and of " chocolate " — that when an article is intended to be made dutiable by its specific designation it will not be affected by the general words of the same or another statute which would otherwise embrace it. This rule applies both to statutes reducing and to statutes in- creasing duties. Giving it such api>lication here, we must hold that artificial fiowers are n(jt entitled to be classed as maimfactures of cotton. — Arthur v. Rheims, 96 U. S.. 143, 144. Artificial Flowers of Metal and Porcelain. — Memorial designs of wreaths, garlands, and crosses, the framework, leaves, and branches of metal and the buds and fiowers of porcelain, are dutiable as artificial llowers, this paragraph being applicable to all artificial flowers of whatever material. — T. D. 11304 (G. A. 647). SCHEDULE N SUNDRIES, 739 Artificial Leaves imported under the act of 1890 were not dutiable as " arti- ficial flowers, or parts thereof," under paragraph 443 of said act, but at the rates provided for manufactures of the materials of which they were made. The fact that such leaves are known in the millinery trade as artificial flowers, or parts of artificial flowers, is not sufficient to establish their commercial designation as such, where it is shown that in other trades such articles are not so known. Evidence of commercial designation must be definite, uniform, and general, and it is not enough that it obtains in a single trade. In re Zeimer (6G Fed. Rep., 740) and Zeimer v. U. S. (107 id., 912) followed; In re Zeimer (G. A. 540) ; In re Zeimer (G. A. 541) and In re Zeimer (G. A. 661) reversed.— T. D. 23171 (G. A. 4961). Boutonnieres. — Button roses or boutonnieres composed of celluloid with metal shanks held dutiable as artificial flowers.— T. D. 14943 (G. A. 2572). Feather Beds. — A feather bed composed of feathers done up in cotton ticking is a nonenumerated manufactured article. The importer claimed that the feathers were free under paragraph 567 and the ticking dutiable as a manufacture of cotton. The collector assessed duty under paragraph 443 as a manufacture of feathers.— T. D. 12431 (G. A. 1169). Feathers, Colored. — A bird skin in three strips, united at the head with all its plumage and with the beak, the plumage being dyed, is dutiable as feathers colored, by similitude, and not as feathers crude, nor as birds, nor as bird skins, nor as nonenumerated articles manufactured or unmanufactured. — T. D. 15469 (G. A. 2818). Immortelles. — Flowers dyed (immortelles) are nonenumerated articles. — T. D. 14058 (G. A. 2109). Flowers, Grasses, Sheaves of Wheat, Etc. — Dried immortelle flowers in their natural state and natural dyed grasses held free of duty under paragraph 653 as vegetable substances in their natural state. Heads and stalks of bearded wheat, pulled before the grain was developed and bleached with the fumes of sulphur or by other artificial means, is dutiable as a nonenumer- ated manufactured article.— T. D. 13375 (G. A. 1755). Glass Fruits and Flowers. — Artificial cherries, currants, and other fruits, composed of colored glass mounted upon stems made of wire, chiefly used in ornamenting and trimming ladies' hats, bonnets, etc., are dutiable as manu- factures of glass and not as artificial flowers.— T. D. 12702 (G. A. 1351). Metal Piques, representing a flowering plant, the stem and branches com- posed of wire, with buds and flowers on each branch, designed for trimming hats, are dutiable as artificial flowers and not as manufactures of metal. — T. D. 14722 (G. A. 2444). Palm Leaves, Painted, and Dyed Flowers and Grasses are nonenumerated articles.— T. D. 14933 (G. A. 2562). Quills, Cleaned and Dyed. — Quills, black and white, from the wings and tails of geese, turkeys, etc., only changed from their original condition by cleaning and by dyeing the black ones, are free and not dutiable as ornamental feathers. T. D. 1473S (G. A. 2460) ; U. S. v. Stearns (C. C), 75 Fed. llep., 833, affirmed.- U. S. v. Stearns (C. C. A.), 79 Fed. Rep., 953. DECISIONS UNDER THE ACT OF 1883. Briza Minima, consisting of small short sheaves of dried wheat and certain dried grass, held to have been advanced in value by chemical bleaching.-^ T. D. 11S77 (G. A. 868). 740 DIGEST OF CUSTOMS DECISIONS. Feather Triinmiiigs. — The proper iiileriiretaliuii of paragraph 429 is: Feathers crude or not dressed, etc., 25 per cent ; feathers dressed, colored, or manufactund, 50 per cent; dressed and finished birds for miliinery ornament, 50 IHT cent ; artificial feathers and Mowers for millinery jiurposes, 50 per cent. Trimmings manufactured from feathers are dutiable as feathers manu- facturetl.— T. D. 10G5S (G. A. 242). Hat Trimmings. — Paragraph 448 does not require that trimmings for hats in order to be strictly dutiable at 20 per cent shall be composed of any par-' tieular material. It is the use for which they are intended and to which they are api)lied that furnishes the criterion by which they are to be assessed. Artificial fruits, with artificial stems and leaves, used only for trimming and ornamenting ladles' hats and bonnets, are dutiable as trimmings for hats, bonnets, and hoods, and not as ornamental feathers, llowers, etc. — Marsh v. Seeberger. 30 Fed. Kep., 422. Metal Wreaths and Crosses not suitable for milinery use hekl to be manu- factures of metal and not artificial flowers and leaves. — T. D. 10947 (G. A. 442). Ornaments of Artificial Flowers. — Artificial flowers stuck into a little stand or box and salable as ornaments and not good enough for millinery uses, but resembling flowers so used more than any other article, are dutial»le as bearing a similitude to llowers used for hat trinmiings. — Walker v. Seeberger (C. C), 38 Fed. Rep., 724. Quilts composed of cotton and eider down or silk and eider down (eider down chief value) are dutiable as noneuumerated manufactured articles and not under paragraph 324 as manufactures of cotton or under paragraph 383 as manufactures of silk. Sustaining the circuit court. — Hartraiift v. Sheppard, 125 U. S., 337. 348. Furs dressed ou the skin, not advanced further than dyeing, 30 per centum ad valorem ; plates and nuits of dog and goat skins, 10 per centum ad valorem; manufactures of furs, further advanced than dressing and dyeing, when prepared for use as material, joined or sewed together, including plates, linings, and crosses, except plates and mats of dog and goat skins, and articles manufactured from fur not specially provided for in this section, 40 per centum ad valorem; articles 1913 of wearing ai)parel of every description partly or wholly maiuifactured, composed of or of which hides or skins of cattle of the bovine species, or of the dog or goiit are the component material of chief value, 15 per centum ad valorem ; articles of wearing apparel of every description partly or wholly manufactured, composed of or of wiiich fur is the component material of ('hief value, not specially provided for in this sec- tion, 50 per centum ad valorem; furs not on the skin, prepared for hat- ters' use, including fur skins carroted, 15 per centum ad valorem. 439. Furs dre.ssed on the skin, not advanced further tlian dyeing, but not rci)aired, 20 per centum ad valorem; manufactures of furs, further advanced than dressing and dyeing, when prepared for use as material, including plates, linings, and crosses, 35 per centum ad valorem; articles of wearing apparel of every description, partly or wholly manufactured, composed of or of which fur is the component material of ciiief value, 50 per centum ad valorem. Furs not on the skin, i)rt>pared for hatters' use, including fur skins carroted, 20 per centum ad valorem. 42G. P^urs, dres.sed on the skin but not made up into articles, and furs not on the skin, prepared for hatters' use, inchuling fur skins carroted, 20 per centum ad valorem. 4.50. * * * manufactures of fur, * * * or of which these sub- stances or either of them is the component material of chief value, not specially provided for in this Act, * * *, 35 per centum ad valorem. 1909 1897 1894 < 1890 SCHEDULE N SUNlDRIES. 74 1 329. Furs, dressed on the skin but not made up into articles, 20 per centum ad valorem ; furs not on the skin, prepared for hatters' use, 20 per centum ad valorem. 353. Manufactures of * * * fur * * * or of which these sub- stances or either of them is the component material of chief value, all of the above not specially provided for in this Act, 30 per centum ad valorem. 492. * * * dressed fur pieces suitable only for use in the manufac- .ture of hatter's fur. (Free.) 444. Furs, dressed on the skin but not made up into articles, and furs not on the skin, prepared for hatters' use, 20 per centum ad valorem. 4G1. Manufactures of * * * fur * * * or of which these sub- stances or either of them is the component material of chief value, all of the above not specially provided for in this Act, 35 per centum ad I valorem. 435. Fur, articles made of, and not specially enumerated or provided . for in this Act, 30 per centum ad valorem. 1 450. Hatters' furs, not on the skin, and dressed furs on the skin, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. China Goatskin Mats and Rugs made up into completed articles properly dutiable at the rate of 15 per cent ad valorem under paragraph 348. — Dept. Order (T. D. 34544). Dogskins and Goatskins, Dressed, dutiable at the rate of 10 per cent ad valorem under paragraph 348. — Dept. Order (T. D. 34237). Fur Pieces Dressed and Dyed. — Protest overruled as to fur pieces or clippings cut from dressed and dyed rabbit skins used for trinmiing slippers, etc., classified under the first provision of paragraph 348. — Ab. 37558. Fur-Seal Skins. — Regulations governing the importation of fur-seal skins and fur-seal skin garments under the act of Congress approved August 24, 1912. — Dept. Order (T. 1). 34161). Fur-Lined Gloves. — Protest overruled as to men's gloves having leather fingers, fur backs, and lined with fur and wool, classified as fur wearing ap- parel under paragraph 348.— Ab. 3G9G9 (T. D. 34969). Dressed Goatskins.— On the authority of G. A. 7569 (T. D. 34493), dressed goatskins classified at 30 per cent ad valorem under paragraph 348 were held dutiable under the provision for " plates and mats of dog and goat skins " at 10 per cent under the same paragraph. — Ab. 36448 (T. D. 34763). In the tariff revision of October 3, 1913, the Congress provided for a duty of 10 per cent ad valorem on plates and mats of dog and goat skins, and a duty of 15 per cent ad valorem on articles of wearing apparel composed of dog or goat skins. Query. Was it the intent of Congress that such dressed dog and goat skins shoiild be subject to a duty of 30 per cent ad valorem under the provision in paragraph 348 for " furs dressed on the skin, not further ad- vanced than dyeing"? Held, that in providing for lower rates of duty on plates and mats and articles of wearing apparel made from dog and goat skins, the congressional intent was manifested to reduce the duty on dog and goat skins, dressed. Such has been the long-continued policy of the Government in tariff legislation, and the language of the paragraph involved must be so con- strued, even if it be necessary to interpolate words to give it that meaning. Knowlton v. Moore (178 U. S., 41) ; Endlich on the Interpretation of Statutes (sec. 295) ; G. A. 4812 (T. D., 22621) ; G. A. 6504 (T. D. 27792) afiirmed in Oberle V. U. S. (165 Fed.. 53; T. D. 29352) and G. A. 7120 (T. D. 31027). 742 DIGEST OF CUSTOMS DECISIONS. There being no provision in tlie existing tariff law whicli directly includes (hvssed goatslviiis, they must, under the application of the similitude clause in paragraph 38G, taice the same rate of duty as goatsliin plates and mats which they most resemble.— T. D. 34493 (G. A. 75G9). Dressed and Dyed Kid Skins. — Protest overruled as to full-size kid skins rlressed and dyed, used by furriers for making garments, classified as fur skins under paragraph 348.— Ab. 37G87. Dogskin Itugs and Robes and Goatskin Rugs are dutiable as mats or plates at 10 per cent ad valorem under paragraph 348. — Dept. Order (T. D. 34054). Sheepskins as Pur Skins. — Dressed animal skins with the wool or hair on are not, when it is nut profitable to separate the wool or hair from tiie skin and use it for wool or hair purposes, within the terms " wools " or " hair " (pars. 650, 286, and 304) ; they are, if devoted to fur uses, within the term "furs" (par. 348). The term "furs" is not limited to products of strictly fur- bearing animals, but includes sheepskins with wool on, when devoted to fur uses, and not bearing so great an amount of wool as to make it connuercially practicable to remove the wool and use it for wool purposes. ,Sh(H'i>skiiis, entire or picn-etl by sewing in the shapes of rectangles and crosses, witli the natural growth thereon and the flesh sitle dressed, used as ordinary fur skins are used, and not bearing so great an amount of wool as to make it commercially practicable to remove the wool and use it for wool purposes, are not classifiable as wools on the skin (par. 650) or as wool advanced (par. 280) Olid are not within the definition of wool in paragraph 304. They are dutiable as "furs dressed on the skin " (par. 348). — Ayres, Bridges & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 37201 ; Ab. 39471 affirmed. Sheepskin Plates. — Merchandise invoiced as sheepskin plates, classified as sheepskin rugs, was held dutiable as manufactures of fur under paragraph 348. Ab. ;iGG57 (T. D. 34824) followed.— Ab. 37470. Sheepskins, Tanned and Dressed, to be used for baby carriage robes, classi- fied properly as dressed furs on the skin under paragraph 348, the board hold- ing the skins in question to have been prepared by deliberate processes for use as fur robes. U. S. v. Heckmau (1 Ct. Cust. Appls., 272; T. D. 31318), Gross V. U. S. (1 Ct. Cust. Appls., 321; T. D. 31410), and Revillon Freres v. U. S. (2 Ct. Cust. Appls., 209; T. D. 31948) followed.— Ab. 36G57 (T. D. 34824). DECISIONS UNDER THE ACT OF 1909. Angora Gloves. — Merchandise invoiced as Angora gloves and classified as wool wearing apparel under paragraph 382 was claimed to be dutiable under paragraph 439 as fur wearing apparel. Tliis contention was sustained, the board finding that the gloves in (piestion contained no wool and were in chief value of fur.— Ab. 23366 (T. D. 30645). Fur Felt Hat Material. — Merchandise described by the appraiser to be ''circular pieces of fur felt commercially known as manchons or muffs and used in the forming of women's bats," which were classified as fur wearing apparel under paragraph 439, were held dutiable as " furs prepared for use as material," under the same paragraph. Note G. A. 7109 (T. D. 30990).— Ab. 284.56 (T. D. 32751). Felt Made of Fur. — Tubular pieces of felt used in making women's hats, classified as fur wearing ai)parel under paragraph 439, were held dutiable as furs prepared for use as material, under the same paragraph, as claimed by the importers. Note G. A. 7109 (T. D. 30990) followed.— Ab. 28294 (T. D. 32G81). SCHEDULE N SUNDKIES. 743 Beaver Strips used for making women's hats are not articles of wearing appai-el partly or wholly manufactured, but are furs prepared for use as mate- rial, and held to be subject to duty at the rate of 35 per cent ad valorem under the provisions of paragraph 439.— T. D. 30990 (G. A. 7109). Dogskin Mats.— Tliese dogskin mats have been given a form other than that of the natural skin and have in trade a characteristic name. They are furs ready to be appliey made, witli a new name, character, and use, constitute a manufacture, but not a manufac- ture of furs prepared for use as material, and tlie skins were dutiable at 20 per cent ad valorem, whether taken by similitude as furs dressed on the skin or as nonenumerated manufactured articles. — U. S. v. Hartwig (Ct. Cust. Appls.), T. D. 31976; (G. A. 7117) T. D. 31018 affirmed Pur skins dyed and dressed, and blocked out for use in the making of muffs 3nd stoles, are not wearing apparel partly or wholly manufactured, but are manufactures of fur prepared for use as material. Fox skins, dressed, dyed, and pointed by the insertion of white bristles which so change the appearance of the skins as to make them resemble the skins of the silver fox are not manufactures of furs, but are, under the application of the similitude clause of paragraph 481, still furs on the skin, dressed and dyed; Held subject to duty at the rate of 20 per cent ad valorem under the first clause of paragraph 439.— T. D. 31018 (G. A. 7117) ; afiirmed by T. D. 31976 (Ct. Cust. Appls.), supra. Fur Clippings. — Pieces of fur cut from skin.s, known as fur cuttings, if suit- able for use as trimmings or for sewing together, dutiable as dressed furs. — Dept. Order (T. D. 30034). Furs Dressed on Skin. The merchandise consists of fur (hare back) skin.s. These skins have been dressed and dyed and subsequently further advanced by cutting away the feet, head, and belly, leaving the back only. The merchandise is still furs dressed on the skin and not made up into arti- cles, nor prepared for any special use by reason of having had the feet, heads, and bellies cut therefrom.— Ab. 23747 (T. D. 30828). Temporarily Repaired. — Fur skins dres.sed and dyed, temporarily sewn or repaired to prevent further tearing in the processes of dyeing, are not " re- 744 DIGEST OF CUSTOMS DECISIONS. paired " within the nieaniiijj; of parai:r:iph 439 and are dutiahle nnder the pro- vision in said parajrrapli for " furs dressed on the skin, not advanced further tlian djeing." Manufactures of Furs. — Such skins, even though repaired before importa- tion, are not "manufactures of fur" within the meaning of paragraph 439; to become so dutialile, they must be, by processes of manufacture, made into arti- cles liaving a new name, character, and use. Anheuser-Busch Brewing Asso- ciation V. U. S. (207 U. S., 556; T. D. 28778) ; Tide Water Oil Co. v. U. S. (171 U. S., 210) ; Seeberger v. Castro (153 U. S., 32).— T. D. 30765 (G. A. 7063). Fur Skins Sheared.— Dyed, dres.sed, and sheared rabbit slcins were held dutiable as furs dressed on the skin under paragrapli 439. — Ab. 24201 (T. D. 31070). Plates, Linings, and Crosses. — It was the evident purpose of the Congress by paragrapli 439 to distinguish between the completed article and the several grades of materials entering into its composition and to inipose on materials prepared for the use of furriers and other manufacturers of fur an intervening rate of duty higher than the rate upon dressed skins that had theretofore been construed by the board as proper and ajiplicable and, at the same time, lower than the rate provided for manufactures made from such materials. The words " plates, linings, and crosses " are employed in that paragraph as words of extension rather than specification, and the furriers' articles of the importa- tion, whether dressed or dyed or not, were properly assessed at 35 per cent ad valorem under that paragraph. — Carlowitz v. U. S. (Ct. Cust. Appls. ), T. D. 31681 ;''(G. A. 7125) T. D. 31085 affirmed. Pony Skins are not " furs " or " fur skins " in the common, ordinary mean- ing of those words, but the evidence seems to make it clear that for several years before the enactment of the tariff law of 1909 pony skins had been dealt in commercially precisely as true fur skins and employed as such in manu- facture; they are dutiable as dressed fur skins under paragraph 439. U. S. v. Bennett (66 Fed. Kop- 299).— Kevillon Freres v. U. S. (Ct. Cust. Appls.), T. D. 31948; (G. A. 7074) T. D. 30798 affirmed. Sealskin in its Natural Shape, Dressed and Repaired. — Sealskins that haye been " repaired " can not be taken for dutiable purposes to come within the first clause of paragraph 439, and though " repaired " this will not constitute them manufactures of furs designated l)y the second clause of that paragraph; there is no eo nomine provision ai)plicable and the importation is dutiable under paragraph 480 as an unenumerated article manufactured in whole or in part. — U. S. V. Burkhardt (Ct. Cust. Appls.), T. D. 31082; (G. A. Ab. 24694) T. D. 31255 affirmed. Worn Sealskin Jackets and sleeves without lining, which are sold to furriers for material for making repairs, held dutiable as manufactures of fur prepared for use as materials, under paragraph 439.— Ab. 31864 (T. D. 33325). Squirrel Tails from which the bones have been removed and which have been dyed dressed, and sewed together with a cord, ready to be attached to a stole, were held dutiahle as manufactures of fur under paragraph 439. — Ab. 24183 (T. D. 31053). AVool Coats, Fur Lined. — Coats composed of woolen cloth, lined with fur, classified as wearing ;ipi)arel composed wholly or in part of wool under para- graph 382, were held dutiable as fur wearing apparel (par. 439). Ab. 28516 (T. D. 32589) and G. A. 7263 (T. D. 31811) followed; Hartranft v. Meyer (135 U. S., 237) cited; Hecht v. U. S. (5 Ct. Cust. Appls., — ; T. D. 34444) distin- guished.— Ab. 35609 (T. D. 34459). SCHEDULE N— SUNDRIES. 745 A woolen overcoat lined with fur, fur being the component material of chief value, is dutiable under paragraph 439, as wearing apparel in chief value of fur, and not under paragraph 382 as wearing apparel in part of wool, the former provision being more specific than the latter. — T. D. 31811 (G. A. 7263). DECISIONS UNDER THE ACT OF 1897. Baiides Feutre — Hat Bodies. — " Bandes feutre," or fur bands intended to be manufactured into hats, are dutiable at the rate of 35 per cent ad valorem under paragraph 450, and not at 44 cents per pound and 60 per cent ad valorem under paragraph 370. Herrmann v. U. S. (reversing Ab. 861, T. D. 25153) fol- lowed. See T. D. 26523.— T. D. 26588 (G. A. 6099). Boaver Strips, or bands, in the form of rectangular pieces of felted material, composed in part of wool but in chief value of rabbit fur, varying from 15 to 24 inches in width and 36 to 48 inches in length, and used in making hats, are dutiable under paragraph 450, as manufactures in chief value of fur, not spe- cially provided for, and not under paragraph 370 as wearing apparel in part wool, nor under paragraph 432, relating to hats and forms for hats composed in chief value of fur.— Herrmann v. U. S. (C. C), T. D. 26598; Ab. 861 (T. D. 25153) reversed. Caps, Not "Hats," of Fur. — Caps composed of hair or fur of the rabbit are dutial>le at 35 per cent ad valorem as manufactures of fur under paragraph 450 and not under the provision for " hats," composed of fur of the rabbit, in paragraph 482. Cases collated.— T. D. 22228 (G. A. 4708). Dressed Russian Sable Skins, — Russian sable skins which have been sub- jected to a process of dressing which has so changed their condition from that of the raw skin that furriers would convert them into articles of apparel with- out further dressing are dutiable at the rate of 20 per cent ad valorem under paragraph 426 as " furs, dressed on the skin," notwithstanding that a certain firm of furriers, doing a very high-class business in manufacturing and selling fur articles, would not make up into articles the said skins in their condition as imported without further dressing.— T. D. 25169 (G. A. 5630). Fur Rugs in Part of Wool. — A wolfskin fur rug, with a lining and border composed of woolen cloth, the fur being the component material of chief value, is dutiable under paragraph 450, covering manufactures of fur or of which fur " is the component material of chief value," and not under the provision in paragraph 866 for " all manufactures of every description made wholly or in part of wool," or under that in paragraph 382 for " rugs for floors and other portions of carpets or carpeting made wholly or in part of wool." Hartranft v. Meyer (135 U. S., 237; 10 Sup. Ct. Rep., 751), U. S. v. Slazenger (113 Fed. Rep., 524), and Magone v. American Trading Co. (57 id., 394; 6 C. C. A., 407) followed.— T. D. 24301 (G. A. 5301). Furs. — Partly manufactured rugs, made by cutting and matching together pieees of fur and sewed together temporarily, are not dutiable as manufactures of fur, but are dutiable as furs dressed on the skins at the rate of 20 per cent ad valorem under paragraph 426. Vandegrift v. U. S., decided November 10, 1900, followed, 'g. A. 4607 reversed.— T. D. 22931 (G. A. 4897). Fur Wearing Apparel in Part of Wool, — An automobile coat made of fur of the hair seal, lined with a fabric composed of wool, although fur is the com- ponent material of chief value, is dutiable under paragraph 370. G. A. 4126 (T. D. 19249) followed.— T. D. 25020 (G. A. 5799), 746 DIGEST OF CUSTOMS DECISIONS. Imitation Foxtails miikU' <»f twii or innic kinds of fur are dutiable as manu- factures of fur under paragraph 450, and are not free as furs under para- graph 562. Tlie uiercliandise lias undergone a change in its character and form by reason of labor expenilcd thereon and is no longer fur, but is a manufacture of fur, Saltonstall v. Wiebusch (156 U. S., 601) and U. S. v. Hinsberger (94 Fed. Rep., 645) cited and followed.— T. D. 22519 (G. A. 4775). Wearing Api)arel (MufTs and Tloas) of Dressed Tjanibskins. — The terni " wool," as used in the act of 1897, does not include merchandise used for fur purposes ; and it is held, accordingly, that muffs and boas made from lambskins dressed with the wool on are dutiable as manufactures of fur under paragraph 450, and not as wool wearing ajiparel under paragraph 370. In re Lepper (G. A. 3885) followed; U. S. v. IJennet (GO Fed. Rep., 299; 13 C. C. A., 446) applied— T. D. 23247 (G. A. 4981). Squirrel Skins Sewed Together, with a temporary muslin lining, intended for the purpose of holding the skins in i)lace and protecting th<>m, which is removed before they are finally cut to pattern to be u.sed in making or lining garments, are dutiable at 20 per cent ad valorem as " furs, dres.sed on the skin but not made up into articles," under paragraph 426, and not as manufactures of fur at 35 per cent ad valorem under paragraph 450. — T. D. 24746 (G. A. 5457). Fur-Lined Wool Wearing Apparel. — A woolen cloak, lined with fur, the latter material being the component of chief value, is dutiable under paragraph 370, as an " arti<-le of wearing apparel composed in part of wool," and not under paragraph 450 as a manufacture of which fur is the component material of chief value. Following In re Certain Merchandise (04 Fed. Kep., 577). — T. D. 19249 (G. A. 4126). DECISIONS UNDER THE ACT OF 1894. Skins With Stuffed Heads, — Certain mercliandise was assessed under para- griiph 353 which the importer claims to be dutiable as furs, dressed on the skin, provided for in paragraph 329. Said merchandise consists of bear, tiger, and fox skin rugs, (lie head and claws of the animal forming a part of the rug. the heads being further manu- factured than merely dressed as furs. Following G. A. 1677, the protest is overruled.— T. D. 1.5817 (G. A. 2917). Fur-Lined Silk Garments, composed of silk and fur (fur chief value), are dutiable as manufactures of fur, and not as wearing apparel. — T. D. 17282 (G. A. 3544). Fur-Lined Wool Garments. — Fur-lined outergarments for women and chil- dren, compo.sed in jiart of wool or worsted, are not (iutiai)le as manufactures of fur.— T. D. 179.52 (G. A. 3827). Persian and Astrakhan Lamb Skins ar(> dutiable as dressed fur skins. — T. D. 15726 (G. A. 2907). Squirrel Tails with tlH> tail bones removed and strings substituted and In- Herted .so as to run from one end of the article to the other are dutiable as dres.sed furs on the skin not made up into articles, and not as manufactures of furs.— T. D. 16985 (G. A. 3413). Thibet Furs, called lamb coats or lamb crosses, held dutiable under para- graph 444, tariff act of 1890. and paragraph 329. t.iriff act of 1S94, as "furs SCHEDULE N SUNDRIES. 747 dressed on the skin, but not made into articles," not as manufactures of fur under paragraph 461, act of 1890, or paragraph 353, act of 1894. Following Mautuer v. U. S. (84 Fed. Rep., 155).— T. D. 19136 (G. A. 4109). DECISIONS UNDER THE ACT OF 1890. Fur-Lined Garments of Wool. — Cloaks of woolen cloth, lined and trimmed about the neck, sleeves, front, bottom, and back, with fur, and not reversible, are dutiable as cloaks and not as manufactures of fur, though fur is the com- ponent material of chief value. Reversing T. D. 13985 (G. A. 2090).— In re Certain Merchandise (C. C), 54 Fed. Rep., 577. Angora Yarn. — Yarn made of rabbits' fur is a manufacture of fur. — T. D. 11084 (G. A. 527). Goose Skins, Dressed. — Goose skins plucked of their feathers but with the down on, the skins dres.sed by rubbing alum or bran on the inner surface, are furs dressed on the skin, and not dressed feathers, dressed skins, nor non- enumerated articles.— T. D. 12838 (G. A. 1434). Polar Bear and Tiger Skins with Stuffed Heads held dutiable as manufac- tures of fur. See T. D. 13585 (G. A. 1857).— T. D. 13297 (G. A. 1677). Rabbits' Fur, Carroted. — Rabbits' fur which has been cut from the animals' skin after having undergone treatment, technically termed carroting, been bleached and had the hair eliminated by plucking, is commercially known as hatters' fur, is dutiable as such although not prepared for hatters' use, and is not dutiable as waste nor as a nonenumerated article nor free as furs undressed nor as hair.— T. D. 17076 (G. A. 3457). Rabbit-Hair Caps. — Crocheted caps made of rabbit hair or fur yarn held to be a manufacture of fur.— T. D. 11094 (G. A. 537). Thibet Furs, dressed on the skin, which have been made iip into coats and afterwards separated into parts for use as furs dressed on the skin and not as coats, for wearing apparel, are dutiable as furs dressed but not made up into articles, and not as manufactures of fur. Reversing T. D. 13864 (G. A. 2017). — Mautner v. U. S. (C. C), 84 Fed. Rep., 155. DECISIONS UNDER THE ACT OF 1883. Chinese Goatskins, tanned with the hair on, so that the skin is soft and pliant, should not be classified as rugs. Schlesinger v. Seeberger (C. C. ), 40 Fed Rep., 872, affirmed.— Seeberger v. Schlesinger, 152 U. S., 581. Leopard and Tiger Skins are fur skins, and such skins in a finished condi- tion, s(Tft and pliable and ready for use are dutiable as dressed furs and not free as skins.— T. D. 10795 (G. A. 348). Lambslcin Pieces Sewn Together. — Pieces of lambskin sewn together tem- porarily and intended to be used for fur linings are not "articles made of" fur within the meaning of paragraph 435 l)ut are dutiable as " dressed furs on the skin" under paragraph 4.50.— Fleet v. U. S. (C. C), T. D. 26824; G. A. de- cision (unpublished) reversed. 1913 349. Fans of all kinds, except common palm-leaf fans, 50 per centum ad valorem. 1909 '^'^^' ^^"^ ^^ ^^^ kinds, except common palm-leaf fans, 50 per centum ad valorem. j^gg- 427. Fans of all kinds, except common palm-leaf fans, 50 per centum ad valorem. 748 DIGEST OF CUSTOMS DECISIONS. 1894 330. Fans of all kinds, oxcopt coinnum i)alni-U'af fans, 40 per centum ail valorem. 1890 (Nut enumerated.) 4l'8. Fans of all kinds, except comnicMi palm-leaf fans, of whatever material composed, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. 1883 Embroidered Silk Pans. — The lanj^uage of parajiraph 349, " fans of all kinds, except common palm-leaf fans." means that all fans except common palm- leaf fans are dutiable under that paragraph, even though they may respond also to the description of some other. With respect to embroidered silk fans, paragraph 349 ("fans of all kinds, except common palm-leaf fans"), is more specific than paragraph 3r)S ("arti- cles * * * embroidered * * * by whatever name known "), and classi- fies them for duty.— U. S. v. Field & Co., U. S. v. Altman & Co. (Ct. Cust. Appls.), T. D. 3G985; (G. A. 7956) T. D. 3GG54 affirnTed. DECISIONS UNDER THE ACT OF 1909. Tissue-Paper Pans. — The proviso to paragraph 410 covers all articles com- posed of tissue paper, and, by providing that such articles shall ]m\ no less rate of duty than that imposed upon the component paper of chief value of which any such article is made, the classification of tissue-paper fans was fixed as proper under that paragraph. Downing v. U. S. (141 Fed. Rep., 490; T. D. 26454) distinguished.— U. S. v. Mason Bros. & Co. (Ct. Cust. Appls.), T. D. 31957; (G. A. Ab. 26241) T. D. 31804 reversed. DECISIONS UNDER THE ACT OF 1897. Embroidered Fans. The principle is recognized that, when it clearly appears from the langiiage and ccjntext of a proviso it is intended to apply to other subjects than those stated in the paragraph of which it is a part, or that it is intended to apply generally to other parts of an act, the proviso must, so far as possible, be given full effect; but this principle will not be applied ex industria to bring an article within the operation of the proviso. Each case must be determined on the facts of that case; and though the question here is not entirely free from doubt, resolving this doubt, as is proper, in the importer's favor, fans composed of silk and wood and emljroidered with silk were dutiable under paragraph 427, which specifically names for duty " fans of all kinds, except common palm-leaf fans." Lai Ming v. U. S. (T. D. 30770) distinguished.— U. S. v. Harper (Ct. Cust. Appls.), T. D. 31655; (G. A. 5235) T. D. 24073 affirmed. Fans of All Kinds. — Embroidered fans are not subject to the embroidery proviso in paragraph 339 and are liable only to the duty provided in paragraph 427 for " fans of all kinds." Embroidered Goods. — The proviso in paragraph 339, imposing the embroidery rate on "wearing api)arel or other article or textile fabric" does not extend to articles of every class of which embroidery is a component part, whether a textile fabric or not, and does not qualify the specific provision in paragraph 427 for "fans of all kinds."— U. S. v. Quong Lee & Co. et al. (C. C), T. D. :;00]2; Ab. 8744 (T. D. 26818) affirmed. Fans — Paper Novelties. — Held that certain so-called fans made of pai)er and sinuilating fans in shape, which vary in size from 4 feet in diameter down to small ones used as favors or as toys, which are unfit for any practical use for SCHEDULE N SUNDRIES. 749 fanning purposes, and which are not dealt in by those dealing only in fans, are not dutiable under the provision in paragraph 427 for " fans of all kinds," but under paragraph 407 as manufactures of paper " not specially provided for." — Downing v. U. S. (C. C), T. D. 26454; Ab. 4512 (T. D. 25991) reversed. DPJCISIONS UNDER THE ACT OF 1S90. Hand-Painted Fans of Leather and 3Iother-of -Pearl, the cost of the paint- ing thereon making the leather chief value, but the mother-of-pearl being chief value if the cost of the painting is excluded, is dutiable as a manufacture of leather and not as a manufacture of mother-of-pearl. — T. D. 14463 (G. A. 2309). Silk Lace Fans. — Lace faus (silk chief value) are manufactures of silk. — T. D. 13308 (G. A. 1688). Surface-Coated Paper Fans. — Japanese paper fans, the coating on the sur- face of the paper, irrespective of the decoration, being of paint or coloring mat- ter which has been applied with a brush or otherwise, such paper being com- mercially known as surface-coated paper, is dutiable as manufactures of sur- face-coated paper and not as manufactures of paper. — T. D. 14378 (G. A. 2262). DECISIONS UNDER THE ACT OF 1883. White Screen Fans having the appearance of being small fans, the frame covered with gauze of vegetable fiber, with a reed handle and a small silken cord, are dutiable as fans and not as screens. — T. D. 12317 (G. A. 1089). 1913 350. Gun wads of all descriptions, 10 per centum ad valorem. 1909 441. Gun wads of all descriptions, 20 per centum ad valorem. 1S97 428. Gun wads of all descriptions, 20 per centum ad valorem. 1894 331. Gun wads of all descriptions, 10 per centum ad valorem, 1890 446. Gun wads of all descriptions, 35 per centum ad valorem. 1883 440. Gun wads of all descriptions, 35 per centum ad valorem. 351. Human hair, raw, 10 per centum ad valorem; if cleaned or com- mercially known as drawn, but not manufactured, 20 per centum ad va- 1913 ^orem ; manufactures of human hair, including nets and nettings, or of which human hair is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 442. Hair, human, if clean or drawn but not manufactured, 20 per centum ad valorem ; manufactures of human hair, or of which human hair is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 583. * * * human hair, raw, uncleaned, and not drawn. (Free.) 429. Hair, human, if clean or drawn but not manufactured, 20 per centum ad valorem. 450. Rlanufactures of * * * human hair, or of which these sub- stances or either of them is the component material of chief value, not specially provided for in this Act, * * * 35 per centum ad valorem. 571 * * * human hair, raw, uncleaned, and not drawn. (Free.) 332. Hair, human, if clean or drawn but not manufactured, 20 per centum ad valorem. 353. ftlanufactures of * * * human hair * * * or of which these substances or either of them is the component material of chief value, all of the above not specially provided for in this Act, 30 per centum ad valorem. 504. * * * ; and human hair, raw, uncleaned, and not drawn. I (Free.) 1909 f 1897 < 1894< 1890< 750 DIGEST OF CUSTOMS DECISIONS. 447. Hair, liuiiiaii, if clean or drawn but not nianufactured, 20 per ct'iitnni ail valoriMii. 4(il. .Maiuifaclurt's of * * * luimaii hair * * * ,,i- ,,f winch llit'sc suhstanccs or cither of tlicni is the coniiioiient material of chief value, all of the above not specially provideil for in this Act, 35 per centum ad valorem. G(H. * * * ; and human hair, raw. uncleaned, and not drawn. , ( Free. ) 444. Human hair, raw, uncleaned. and not drawn, lid per centum ad 1883 valorem. If clean or drawn but not manufactureil, 'id per centum ad valorem; when manufaclured, ;^.") i)er <-entum ad valorem. DECISIONS UXDEK THE ACT UF lOK}. Humnii-Hair Tops will coidinue to be assessed with duty at the rate of 15 per cent ad valorem inider paragrajih 385 as a noneiuniieratcd article, manu- factured in whole or in part. — Dept. Order (T. D. 3G200). Human hair tops assessed under parajrraph 385 were claimed to be dutiable under para^'raph 28G. Protest overruled without aflirminfr the assessment. — Ab. 38842. DECISIONS UNDER THE ACT OF 1909. Hair Crepe dutiable at 20 per cent ad valorem inider parajrrapb 442. unless the crepe is composed of human hair and wool, in which case it would be dutiable as a manufacture of wool or of human hair, depeniling ui)on the com- ponent material of chief value.— Dept. Order (T. D. 32494). Hair Xets were held dutiable as manufactures of human hair (par. 442). — A.b. 28368 (T. D. 32488). Human Hair, which has been drawn to some extent and has been partially cleaned, is not the drawn and cleaned hair of c()nnnerce, and is, therefore, free of duty under para^'raph 583.— Dept. Order (T. D. 32084). 1913 ^^''^- Hair, curled, suitable for betls or mattresses, 10 per centum ad valorem. -__Q 444. Hair, curled, suitable for beds or mattresses, 10 per centum ad ^^"^ valorem. 1897 430. Hair, curled, suitable for beds or mattresses, 10 per centum ad valorem. 1QQA 332*. Hair, curled, suitable for beds or mattresses, 10 per centum ad ^^^^ valorem. 1890 1883 4.50. Hair, curled, suitable for beds or mattresses, 15 per centum ad valorem. 443. Curled hair, except of hogs, used for beds or mattresses, 25 per centum ad valorem. 717. Hair, * * * ^f hogs, curled, for beds or mattresses, and not Gt for bristles. (Free.) 353. Haircloth, known as "crinoline" cloth. 6 cents per square yard; 1913 haircloth, known as "hair seating," and hair i)ress cloth, 15 cents per square yard. 445. Haircloth, known as " crinoline " cloth. 8 cents per square yard ; 1909 haircloth, known as " hair seating,' and hair press cloth, 20 cents per .-vidence does not show that tbe rosari(>s at bar are not " designed to be worn on apparel or carried on or about or attached to the I'erson." tlie collector's classification of them as such articles under paragraph •i5G, tariff act of 1913, must stand.— U. S. v. Malhami & Co. et al. (Ct. Cust. Appls.). T. D. 36493; G. A. Ab. 38523 reversed. Kosaries in chief value of silver-plated metal, which are not designed for use ar, jewelry, which are not intendetl to be carried on or about or attached to the person or worn on or as a part of the attire, and which have only a devotional use, are not dutiable under the "jewelry paragraph" (3r>6), but as articles plated with silver under paragraph 167. — U. S. v. American Bead Co. (Ct. Cust. Appls.), T. D. 36456; G. A. Ab. 3S766 anirmcHl. CoN.STKLCTioN — PARAGRAPH 356. — An article, to be dutiable under the third clause of paragraph 356, nuist be designed to be worn on apparel or carrietl on or about or attached to the person, and, if not enumerated in tlu' clau.se, must be like the articles enumerated. The word designed should not be construed to mean susceptible of being so worn or carried. Rosaries in Chief Value of Silver-I'lated Metal. — Kosaries in chief value of silvi^r-plated metal, which are not designed for use as jewelry, which are not intended to be carried on <»r ab(»ut or attached to the person or worn on or as a part of the attire, and which have only a devotional use, are not dutiable under the "jewelry paragraph" (356), but as articles plated with silver under paragraph 167.— U. S. v. American Bead Co. (Ct. Cust. Appls.), T. D. 36450; G. A. Ab. 3S706 afhrmed. Policemen's Whistles of Metal, How Dutiable. — Policemen's whistles of metal are not diiliable under paragrajdi ."'56 as metal articles designed to be carried on or about or attached to the person, but under paragraph 107 as articles or wares composed wholly or in chief value of metal.— Schoverling, Daly & Gales et al. v. U. S. (Ct. Cust. Appls.), T. D. 36491 ; G. A. Ab. 382.57 reversed. Metal Fittings for Hand Ba^s. Artici^es Designed to Be Carried on or Ahout or Attached to the Person. — Small brass-bound memorandum books with bras.s-capped lead pencil .so fitted to the binding as to keep the bo(^k closed when not in use and small metal pencil cases and iiolders, having an individuality of their own in that (hey are suital)Ie to be carried as separate entities as well as in hand bags, belong to the class of articles which are designed to be carried on or about or attached to the person, and are dutiable as such under paragraph 350. Articles or Wares ok Metal. — Metal handles for small articles of personal convenience (such as buttonhooks), pin and needle boxes, buttonhooks, tweezers, manicuring implements, pin or hairpin boxes, and perfume or sinelling-.salt flasks are shown by the testimony and by their shape, size, and construction not to be articles designed to be carried on or about or attached to the person. They are not dutiable n^ such under paragraph 350, but as articles or wares of metal under paragraph 107. SCHEDULE N SUNDRIES. 755 Small Containeks of Vanity Articles and Preparations. — Metal powder boxes, powder-puff boxes, eyebrow pencil cases, and lip-stick boxes are suitable containers for vanity articles and preparations and were, so far as the record shows, properly classified by the collector under paragraph 356. Mirrors foe Vanity Cases. — Small mirrors suitable for use in fitting out vanity cases are not dutiable as parts of vanity cases under paragraph 356, but as mirrors under paragraph 95. — Rumpp & Sons et al. v. U. S. (Ct. Oust. Appls.), T. D. 36507; G. A. Abs. 38550, 38760, and 38765 modified. Pedometers Not Ejusdem Generis With Articles Named in Third Clause, Paragraph 356. — Pedometers having a catch by which they are attached to the vest pocket, used principally by practical people for utilitarian purposes, are not like the articles named in the third clause of paragraph 356. They are not dutiable under paragraph 356, but as metal articles not specially provided for under paragraph 167. — U. S. v. Sussfeld, Lorsch & Co. (Ct. Cust. Appls.), T. D. 36454 ; G. A. Ab. 39343 aflirmed. Automatic Lighters, classified under paragraph 356, were claimed under paragraph 167. The official sample was composed principally of metal, enameled and gilded and of such shape as to resemble a gold-tipped cigarette. The gilded tip is removable, and is so arranged that on removal from the body of the article it revolves a wheel-like device which ignites a small wick. Protest overruled. — Ab. 38525. Bead Chains. — One sample consisted of green wooden beads strung on a green cotton cord, having a brass snap hook attached, and the other consisted of alternate green wooden and small white glass beads strung on a green cotton thread, with a brass clasp. They were found to be composed in chief value of wood and were held dutiable as jewelry under paragraph 356. — Ab. 38701. Buckles or Slides of Metal to be worn on shoes or slippers. The statute has placed a duty of 60 per cent ad valorem on the merchandise mentioned in paragraph 356 when " valued above 20 cents per dozen pieces." As these cheaper articles are not specially provided for in any paragraph of the act of 1918, where they are worth less than 20 cents a dozen pieces they properly fall within paragraph 167.— Ab. 36878. Chain in Lengths. — In the last sentence of paragraph 356 the words " sepa- rate or in strips or sheets " are not words of limitation inserted to narrow the scope of the sentence, but words of amplification to make certain that, whether imported in the form of strips or sheets or as separate entities cut therefrom, stampings, galleries, mesh, and other materials of metal capable of such forms should not escape the duty prescribed by the paragraph. Foxtail, rope, tombac, and snake chain, wound on reels in 100-meter lengths, chiefly used in the manufacture of jewelry and not shown to be used for any other purpose, and worth less than 30 cents a yard, is dutiable as materials of metal suitable for use in the manufacture of jewelry (par. 3.56), and not as metal articles not specially provided for (par. 167).— French Import Co. et al. V. U. S. (Ct. Cust. Appls.), T. D. 37048 ; Ab. 39769 aflirmed. Metal Cigar Lighters. — Small metal articles valued above 20 cents per dozen pieces, designed to be carried on the person and used to light cigars, are properly classified under paragraph 356 at 60 per cent ad valorem. Such merchandise, while it may be included within the term " smokers' arti- cles," as described in paragraph 381, yet is a like article to cigar cases, cigar cutters, and cigar holders, which are eo nomine mentioned in paragraph 356. This establishes a legislative intent that such smokers' articles as cigar cases, 756 DIGEST OF CUSTOMS DECISIONS. cigar holders, cigar cutters, and like articles made of metal, if valued above 20 cents per dozen pieces and desij^ned to be carrietl on or about or attached to the person, siiould he cliiuiiialcd from the smokers' articles provided for iu paragraph 3S1. A cigar lighter made of metal, \alued above 20 cents per dozen pieces, de- signed to be carried on or about or attached to the person is a like article to those ab(ne enumerated, and should be classitied in the same manner. — T. D. 35880 (G. A. 7810). Conibinatiou Metal Pocket Pen, Pencil, and Stamp, Etc. — The mer- chandise is composed of brass, nickel plated, in the following forms: (1) A cylindrical pen or pencil bolder, at one end of which is a penholder tip and pen, also a metal pencil, both arranged to slide into the barrel of the holder when not in use, and (2) articles in the shape of a small watch or coin holder, a cigar cutter, and a small match box or vanity case, each containing a stamp device and having a ring at one end adapting them for attachment to a watch or key chain All are clearly intended to be carried in the pocket. On the authority of G. A. 7179 (T. D. 3134S) the combination penholders were held dutiable at 25 per cent under paragraph 157 and the pens therein under para- graph 156. The articles containing the stamp device were held properly classi- fietl under paragraph 356. — Ab. 38950. Dress liuttons. — iletal buttons, round or oblong, valued above 20 cents per dozen pieces, ustnl both for utilitarian and ornamental i)urposes on suits or coats, are dress buttons, and properly dutiable under paragraph 356 at 60 per cent ad valorem.— T. D. 35S49 (G. A. 7805). Flash-Light Cases composed of metal, intended to be made into electric pocket lamps to be carried on or about the person, dutiable untler paragraph 356, at the rate of 60 per cent ad valorem.— Dept. Order (T. 1). 34203). Imitation Pearl Beads. — Some graduated as to size and others consisting of matched beads strung on temporary strings, classified at 50 per cent ad valorem under paragraph 333, are claimed dutiable at 35 per cent under the same paragraph. Each set of beads is intended for a necklace and they are properly dutiable under paragraph 356. Protest overruled without affirming the collector's action.— Ab. 38872. Alnminuni Key Chains, not plateil with gold or silver, were held properly classified under paragraph 356 rather than under paragi-aph 167. — Ab. 38192. Mesh-Bag Frames, perforated, wholly or in chief value of metal, dutiable at 60 per cent ad valorem under paragraph 356. The phrase " and' parts thereof " is not qualified by the price limitation " valued above 20 cents per dozeu pieces."— Dept. Order (T. D. 35285). Parts of Jewelry. Legislativk History Showing Intent — All Pakts of Statute Given Efi'ect. — Paragraph 356, as reported to the House by the committee, was delib- erately amended in the House by the insertion of the words " 60 per centum ad valorem " in the first clause. No interpretation will give due effect to this amendment except that the jewelry clause was thereby segregated from the three following clauses of the paragraph and converted into a complete and independent provision. It follows that the words "parts thereof" and "com- posed of metal " in the fourth clause do not refer to " jewelry " in the first. Necklace Clasps and Watch-Chain Compasses. — Necklace clasps composed of base metal set with imitation precious stones and metal and glass watch- chain compasses, metal being chief value, both articles being conceded to be SCHEDULE N SUNDRIES. 757 •* parts of jewelry," are dutiable under the last clause of paragraph 356 as " materials of metal, finished or partly finished, suitable for use in the manu- facture of any of the foregoing articles in this paragraph," viz, " jewelry, valued above 20 cents per dozen pieces," in the first clause thereof. Collector's Finding or Fact Presumed Correct. — It is admitted that the clasps are valued above 20 cents per dozen, and this necessitates a value above that for necklaces fitted with them. The collector's finding that watch chains fitted with these compasses are valued at more than 20 cents per dozen is pre- sumptively correct, and in the absence of rebutting evidence, is final. — Mam- luck & Co. et al. V. U. S. (Ct. Cust. Appls.), T. D. 36198; (G. A. 7755) T. D. 35592 modified. Fancy Metal Pencils. — These articles are composed in chief value of metal with a substantial minor value of other material, the metal value distinctly pre- ponderating. They fall within the terms of paragraph 356. — Hen.sel, Bruck- raann & Lorbacher v. U. S. (Ct. Cust. Appls.), T. D. 35434; (G. A. 7625) T. D. 34870 affirmed. These pencils resemble the designated articles in the paragraph In a common characteristic — that of being worn incidentally for comfort, convenience, or adornment; they are "like articles," and were properly assessed under that paragraph.— Gallagher & A.scher et al. v. U. S. (Ct. Cust. Appls.), T. D. 35343; (G. A. 7625) T. D. 34870 affirmed. Metal Perfume Flasks. — The merchandise consists of perfume flasks com- posed of glass and metal, is valued over 20 cents per dozen pieces, and is com- posed in chief value of metal. It is used by ladies or girls and carried in th^ pocketbook or handbag. The merchandise was properly classified by the col- lector under paragraph 356.— Ab. 36771 (T. D. 34871). Watch Bracelets. — ^Bracelets to which are permanently attached small watches, and inseparable therefrom, are dutiable as an entirety with the watch- cases as jewelry. The collector's assessment of 30 per cent ad valorem under paragraph 161 on the watch movements and of 60 per cent ad valorem on the watchcases and bracelets as jewelry under paragraph 356 is affirmed. The cases, being part of the bracelets, do not come within the provision of para- graph 161.— T. D. 35722 (G. A. 7778). Metal Whistles, designed to be carried on or about or attached to the person and valued above 20 cents per dozen pieces, were held clearly within the provi- sions of paragraph 356.— Ab. 38527, DECISIONS UNDER THE ACT OF 1909. Articles in Eo Nomine Provisions of Paragraph 448, but Known as Jewelry. — Avoiding a construction that would work inconsistent or absurd results, but not on that ground alone, it is held that in paragraph 448, where jewelry is treated comprehensively, it was intended that to all articles com- monly or commercially known as jewelry the lower rate of 60 per cent ad valorem should apply, notwithstanding the fact that such articles fall within the ap- parent eo nomine provisions in a preceding part of the paragraph. U. S. v. Guthman et al. (3 Ct. Cust. Appls., 276; T. D. 32572).— Cohn & Rosenberger et al. V. U. S. (Ct. Cust. Appls.), T. D. 33536; (G. A. 7424) T. D. 33142 aflirmed ns to part, reversed as to part. Articles of Adornment. The importations consisted of brooches or pins made of brass and tin and having an artificial red rose in the center, necklaces constructed of glass beads and cotton strings with a brass clasp, and celluloid bracelets. 758 DIGEST OF CUSTOMS DECISIONS. Th«>rt' is notliiii^' in tiic n'cunl to show tiiat tho Roods aro dosijinetl for use as playthings. They are of a size and appearance that leads to the inference they \v('n> made to be worn by children as articles of adornniont. A coniinercial desij^nation as toys was not proved. The articles arc iimpcriy classitiahle as Icwelry.— U. S. v. Kraemer & Co. et al. (Ct. Cust. Appls.), T. D. 34474; (G. A. Ah. 34111) T. D. 33913 reversetl. Mir.i.iNERY Ornaments. — Imitation of precious stones, inclndinfj so-called 8einipre<'ious stones, set in metal, forming p.-irts of hatpins and other articles of personal adornment, valued at more than 20 cents per dozen pieces, are dutiable at S.5 per cent ad valorem under paraRrai)h 448. Millinery and dress ornaments composed in chief value of silk, straw, beads, or metal thread, having imitation precious stones sewed, pasted, or glued to the fabric. Held not to be set, and are not dutiable under paragraph 448, but at the rate applicable to their component material of chief value. Millinery ornauients set with both imitation jet and other imitation precious stones, imitation jet the component material of chief value, are not dutiable under paragraph 448. Millinery ornaments composed of straw, imitating feathers, aro dutiable as artificial feathers at GO per cent ad valorem under paragraph 438. — T. D. 31809 (G. A. 72G1). Alternative Provisions. — The provisions of paragraph 448, with regard to articles of personal adornment valued at more than 20 cents per dozen pieces — not compo.se(l of gold or platinum — are in the alternative: (a) If set with imi- tation precious stones (except imitation jet), regardless of the materials of which the articles are composed, they are dutiable at 85 per cent ad valorem ; or (ft) if they are comi)osed in chief value of silver, German silver, white metal, brass, or gun metal, they are likewise dutiable at 8.5 per cent ad valorem whether set with imitation precious stones, including imitation jet, or not. Buckles Valued at 20 Cents or More per Dozen. — Buckles valued at 20 cents or more per dozen pieces, composed wholly or in chief value of silver, German silver, white metal, brass, or gun metal, whether set or not set with imitation precious stones, including imitation jet, are dutiable at the equivalent ad valorem rate of 85 per cent under paragraph 448. — T. D. 31448 (G. A. 7195). Hatpins. — Hatpins, brooches, and other articles of personal adornment, cost- ing more than 20 cents per dozen pieces, if composed in chief value of silver, German silver, white metal, brass, or gun metal, are dutiable at 85 per cent ad valorem under paragraph 448 even if set with imitation jet or any other mate- rial. G. A. 7019 (T. D. 30612) distinguished.— T. D. 30874 (G. A. 7084). Articles of Utility. — The provision in paragraph 448 for " all other articles of every description" applies to articles which fulfill the inirpoi^e of their existence in being worn on apparel or carried on or about or attached to the person, and are primarily designed and intended to be so worn or carried merely for the sake of their ornamental character. Articles devised for pur- po.ses e.s.sentially utilitarian and carried on the person for convenience and availability, even though made wholly or in chief value of precious or one or another of the base metals specified in the paragraph, whether ornate in appearance or not, are not ejusdem generis with those provided for in the first section of paragraph 448, nor are they embraced by the provision for " all of the foregoing, whether known as jewelry or otherwise, and whether or not denominatively or otherwise provided for in any other paragraph of this Act." — T. D. 31348 (G. A. 7179). Barettes Set With Imitation Jet. — On a review of the interpretations, both legislative and judicial, there being an absence of any evidence going to show SCHEDULE N SUNDRIES. 759 a commercial designation of the commodity, and the fact appearing that the relevant clause in tlie tariff act of 1909 was placed there after a like clause in the tariff act of 1897 had received an autlioritative interpretation similar to the one here now given, barettes made of base metal and set with imitation jet are not dutiable as " jewelry," but are dutiable as manufactures of paste under paragraph 109.— U. S. v. Beierle & Co. (Ct. Oust. Appls.), T. D. 31506; (G. A. 7019) T. D. 30612 affirmed. Brooches of Brass Set With Stones. — The articles of the importation are all commonly and commercially known as jewelry. They might be cla.ssified under two different provisions of paragraph 448, but they come more precisely under the clause that relates to " all articles commonly or commercially known as jewelry," and they are dutiable as such. U. S. v. Goldberg's Sons et als. (T. D. 32573) ; Guthman, Solomons & Co. v. U. S. (T. D. 32572) ; U. S. v. Cohn & Ro.senl)erger (T. D. 32.571 ) .—Cohn & Rosenberger v. U. S. (Ct. Cust. Appls.)', T. D. 32.575; (G. A. 7330) T. D. 32281 reversed. Brooches in Chief Value of Brass or Gilt. — It is stipulated here that the merchandise is both commonly and commercially known as jewelry. De- scriptively it would fall within the language of paragraph 448, " all other arti- cles of every description composed wholly or in chief value of brass and de- signed to be worn on apparel or carried on or about or attaciied to the person." But the commercial must prevail over the descriptive designation, and the merchandi.se is duitable as jewelry under that paragraph. U. S. v. Vandegrift (3 Ct. Cust. Appls.. — ; T. D. 32457) ; U. S. v. Guthman. Solomons & Co. (T. D. 32575) ; U. S. v. Goldberg's Sous et al. (T. D. 32573).— Guthman, Solomons & Co. V. U. S. (Ct. Cust. Appls.), T. D. 32574 ; (G. A. 7330) T. D. 32281 reversed. Collar Supporters made of celluloid and set with imitation precious stones, assessed under the first part of paragraph 448, were held dutiable under the last part of the same paragraph.— Ab. 34004 (T. D. 33898). Small, Cheap Compasses. — It is agreed these goods, of chief value in brass, were improperly assessed by the collector. From the testimony and the exhibits themselves it appears these articles are not intended for use as parts of watches or watchcases or as field glasses, and they are not jewelry or parts thereof. They are intended to be used as a part of something else and were dutiable as articles or wares not specially provided for composed wholly or in part of metal under paragraph 199.— Su.ssfeld, Lorsch & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34875; (G. A. Ab. 35167) T. D. 34307 reversed. Fancy Vest Buttons. — The importation was of buttons made of brass, plated, and some of these were studded with imitation precious stones. To bring these buttons within the provisions of paragraph 448 they should be found to be either dress buttons set with imitation precious stones composed of glass or paste, or brass should compose their value in chief, or they should be designed for personal adornment, and in any of these cases be valued in addition at not less than 20 cents per dozen. This importation on examination appears to fall within the provisions of paragraph 448, and giving the collector's decision the benefit of the presumption of correctness to which it is entitled, the gootls are dutial)le under that paragraph.— Lent v. U. S. (Ct. Cust. Appls.), T. D. 31549; (G. A. Ab. 23614) T. D. 30754 affirmed. Brass Fob Chains. — Fob chains composed of brass, which after being plated with gold or silver are intended for free distribution for advertising purposes, are articles designed to be worn on or about the person for ornament or display and (luti.*il)le at compound rates equivalent to 85 per cent ad valorem under paragraph 448.— T. D. 31805 (G. A. 7273). 760 DinrsT oi^^ cttstoms decisions. Fnl> .\gs .\ni) Purses. — Congress having differentiated mesh bags and purses from the general class of goods provided for in paragraph 448, said para- graph covers such articles only when made of silver, German silver, or white metal. Gun-metal mesh bags and purses are dutiable as manufactures of metal (par. 199). Articles of UTrLixY. — Cardcases, pocketbooks. coin holders, vanity cases, and toilet accessories are articles of utility and therefore excluded from the provi- sions of paragraph 448, and when composed of gun metal are dutiable as manu- factures of metal (par. 199).— T. D. 31089 (G. A. 7129). Articles of Personal Adornment — Hatpins. — Hatpins mounted with paste heads, which heads, although not accurately imitating any known precious stone, belong to a class of goods designated connnercially as imitations of precious stones, are included in the provisions of paragraph 448 and are duti- able at the equivalent ad valorem rate of 85 per cent ad valorem if such hatpins are valued at 20 cents or more per dozen pieces. — T. D. 31402 (G. A. 7188). Hatpins. Articles of Adornment. — Hatpins having tops set with imitations of precious stones composed of glass or paste, other than imitation jet, and costing more than 20 cents per dozen pieces, are subject to the duty provided in the tirst part of paragraph 448, namely, 25 per cent ad valorem in addition to the specific duty varying according to value. Articles of Imitation Jet. — Articles composed of base metal set with imita- tion jet are dutiable according to the component material of chief value, being excluded from paragraph 448 because not " jewelry composed of gold or platinum." Cut Paste. — The provision in paragraph 98 for articles of cut " glass," does not Include articles of the kind of glass known as'paste, which are dutiable as manufactures of paste under paragraph 109.— T. D. 30G12 (G. A. 7019). Jewelry. "All articles commonly or commercially known as jewelry, or parts thereof, finished or unfinished," paragraph 448, is more specific in its application than the provision with the proviso in that paragraph, and that this is so is now stare decisis. jEWELEiT AND UTILITY. — The Contention made here that no article that pos- sesses any degree of utility can be regarded as jewelry can not be upheld. Jewelry is often an article of utility. — U. S. v. International Forwarding Co. (Ct. Cust. Appls.), T. D. 35272; (G. A. Ab. 35337) T. D. 34378 affirmed. Value in Chief of Brass. — Reviewing the legislative history of paragraph 448 and its interpretations, the articles of the importation that are stipulated to be both commonly and commercially known as jewelry must be taken to come SCHEDULE N SUNDRIES. 761 directly niuler the provisions of tlnit iinr.-mrnpli nnd to be (lntia])le under it. They are not dutiable as manufactures of metal. Hensel r. U. S. (3 Ct. Gust. Appls., — ; T. D. 32366).— U. S. v. Outhman, Solomons & Co. (Ct. Cust. Appls.), T. D. 82572; (G. A. 7330) T. D. 32281 reversed. Not Composed of Gold or Platinum. — The articles are hand-wrought sterling silver necklets, set with pearls and marquisettes. The words " gold or plati- num " in paragraph 448 refer to and qualify the immediately preceding classi- fication oidy, " chain, mesh, and mosli bags and purses," and not to all articles commonly or conmiercially known as .jewelry. The goods are dutiable at 60 per cent under that paragraph.— U. S. v. Cohn & Rosenberger (Ct. Cust. Appls.), T. D. 32571; (G. A. 7330) T. D. 32281 modified. Lace Pins or Shawl Pins. — These lace pins or shawl pins, with fancy heads and steel shafts, gold plated, aecording to the testimony, are not known as jewelry and are not used for purposes of adornment. On the authority of cases cited the goods are held not to be jewelry. U. S. v. Plory (4 Ct. Cust. Appls., 87; T. D. 33367) distinguished.— Altman & Co. v. U. S. (Ct. Cust. Ap^ls.), T. D. 34475; (G. A. Ab. 34052) T. D. 33872 reversed. Gold-Plated Lace Pins. — This case is ruled by U. S. v. Flory (4 Ct. Cust. Appls. — ; T. D. 33367), and this merchandise as there determined was prop- erly dutiable as jewelry under the last clause of paragraph 448. — U. S. v. Strauss & Co. (Ct. Cust. Appls.), T. D. 33797; (G. A. Ab. 32153) T. D. 33389 reversed. The articles of the importation are complete in themselves, are made of the precious metals or in imitation of precious metals, and are designed to be worn on the person because of their ornamental character. These goods are jewelry within the common understanding of the term and are dutiable under paragraph 448. Robbins v. Robertson (33 Fed., 709) ; Bader v. U. S. (116 Fed., 541).— U. S. v. Flory & Co. (Ct. Cust. Appls.), T. D. 33367; (G. A. Ab. 27809) T. D. 32297 and (G. A. Abs. 27846 and 27848) T. D. 32302 reversed. Lace Pins. — Lace pins which are valued at less than 20 cents per dozen pieces are not " commonly or commercially " known as jewelry. Lace pins having fancy heads and steel shafts, valued at less than 20 cents per dozen pieces, not being " commonly or commercially " known as jewelry, are dutiable at 45 per cent ad valorem as manufactures of glass or paste or as manufactures of metal under paragraph 109 or 199, and not as " jewelry," at 60 per cent ad valorem, under paragraph 448.— T. D. 32642 (G. A. 7375). Long Chains. — The testimony showed that these long chains, some orna- mented and some unornamented, are commonly and commercially known as jewelry. That incidentally, when worn, they serve a iLseful purpose does not preclude a proper classification as jewelry under paragraph 448. — U. S. v. American Express Co. (Ct. Cust. Appls.), T. D. 35341; (G. A. Ab. 36557) T. D. 34789 affirmed. Mesh Bags Composed of Silver. — The words "composed of silver" in para- graph 448 are not to be construed as relating back and modifying " bags, purses, and other articles " in the paragraph ; they relate solely to the words " metal mesh," immediately preceding. To hold otherwise would result in absurdity. The importation is dutiable as made in chief value of metal mesh composed of •silver. Cauviguy Brush Co. v. U. S. (1 Ct. Cust. Appls., 118; T. D. 31118).— Hensel v. U. S. (Ct. Cust. Appls.), T. D. 32366; (G. A. 7287) T. D. 31939 affirmed. Military Ornaments of Copper. — Military ornaments, not set with imitation precious stones, composed wholly or in chief value of copper, are excluded by implication from classification under paragraph 448. and are dutiable as manu- factures of metal (par. 199).— T. D. 31-206 (G. A. 7153). 762 DIGEST 0¥ CUSTOMS DECISIONS. Nook-CFiaiii Clasps Made «»f lirass. — A coniinercial designation may not bo jnpls.), T. D. 35972; G. A. Ab. 37771 afiirmed. Salvation Army IJadajes. — Elaborate badges, artistic and ornamental in character, compo.sed of precious metals, were commonly known as jewelry, and as such under the act of 1S97 were dutiable at GO per cent ad valorem. No such contlitions exist in the present case. They are neither jewelry nor orna- ments and they are not included in the provisions of paragrai)h 448. — Ab. 2G317 (T. D. 31813). Shoe Hurkles or Slides. — The evidence of record and the sample sustain the decision of the board as to the inutation jewelry here. U. S. v. Inter- national Forwarding Co. (G Ct. Cust. Appls., — ; T. D. 35272).— U. S. v. Altmau SCHEDULE N SUNDRIES. 763 & Co. et al. (Ct. Ciist. Appls.), T. D. 35390; (G. A. Ab. 3GG87) T. D. 34824 modified. AVatches. — Completed watches dutiable under pawgraph 102, act of August 5, 1909. T. D. 30033 of October S, 1909, inoditied.— Dept. Order (T. D. 30096). Watch Cases are dutiable under paragraph 192, tariff act of August 5, 1909, jind not under paragraph 448 of the said act.— Dept. Order (T. D. 30033). Watch Bracelets. — The protest related to watch bracelets composed of gold and classified as jewelry under paragraph 448. The board sustained the im- porters' claim that the watch movements are dutiable as such under paragraph 192. The other portions of the bracelets were held dutiable as classified. G. A. 6015 (T. D. 26285) followed.— Ab. 26859 (T. D. 31940). DECISIONS UNDER THE ACT OF 1897. Metal Belt Buckles and Clasps, made respectively of steel, ba.se metal made to imitate gold or silver, and steel and imitation gold or silver more or less elaborately enameled, and belt buckles elaborately ornamented and composed of base metal made to imitate gold and oxidized silver, set with imitations of diamonds and other precious stones, are commonly known as jewelry, and are dutiable at 60 per cent ad valorem under paragraph 434. Bader v. U. S. (116 Fed. Rep., 541) cited.— T. D. 26681 (G. A. 6141). Brooches, Enameled and Plated. — Enameled brooches, plated with gold or silver, indicative of membership in an organization, and designed to be worn in an exposed manner for personal adornment, are commonly known as jewelry and are dutiable as such at the rate of 60 per cent ad valorem under paragraph 434, and not at 45 per cent ad valorem under the provision of paragraph 193 for manufactures of metal.— T. D. 26914 (G. A. 6228). Children's Rings. — Small finger rings, composed of base metal to imitate gold or silver, set with imitation precious stones, and designetl for children's wear, are commonly known as jewelry. As such they are dutiable at 60 per cent under paragraph 434. and not at 35 per cent ad valorem under paragraph 418 as toys.— T. D. 2.5309 (G. A. 5684). Cloisonne Enameled Articles. — Cloisonne dress buckles, which are designed to be worn on the person as articles of adornment, are jewelry and are more specifically enumerated under paragraph 434 as " jewelry," than under para- graph 159 as "articles enameled."— T. D. 29626 (G. A. 6886). Coral Necklaces.— In G. A. 6584 (T. D. 28131) this board held that all varieties of coral suitable for use in the construction of jewelry were dutiable under paragraph 435. In harmony with that decision a complete necklace com- posed of precious stones (coral) fitted with a clasp is jewelry, regardless of whether the metal clasp is composed of precious or base metal. — Ab. 26581 (T. D. 31866). Entirety— Corals With Temporary Settings, Separately Packed. — Where an importer purchases coral cameos in silver settings with the understanding that the settings are to be removed and retained by the seller, the coral cameos only to be shipped to this country and permanently set here in gold settings, but the exporter has forwarded the silver settings with the coral cameos after removing the same, the merchandise is dutiable as an entirety as " jewelry " under paragraph 434, and not separately as precious stones, cut and not set, under paragraph 435, and manufactures of metal under paragraph 193. U. S. V. Citroen (223 U. S., 407; T. D. 32298) distinguished, and U. S. v. Schoverling (146 U. S.. 76) followed.— T. D. 32487 (G. A. 7359). 764 DIGEST OF CUSTOMS DECISIONS. Crucifixes composed of metal and motlier-of-peai"l .iiid metal and wood, fitted with riiifjTs by means of which they may he attached to rosaries or suspended from cords, held not to be commonly known as jewelry. They are dutiable, if composed in chief value of mother-of-pearl, at the rate of 35 per cent ad valorem under paragraph 450; if in chief value of metal, at 45 per cent under paragraph 193.— T. D. 25716 (G. A. 5828). Jewelry and Imitation Jewelry. — Where the imi)ortation consists of mer- chandise in a variety of forms, necklaces, chains, hatpins, etc.. made of a variety of materials and some complete, some incomplete, without attempting a comprehensive definition of jewelry or of articles commonly known as jewelry, the appeal here being limited to merchandise represented by enumerated sam- ples, and there being no evidence to controvert the conclusion drawn by the board, the board's decision must be affirmed ; the goods were properly assessed, being conunonly known as jewelry, under paragrapli 434. — Wolff v. U. S. (Ct. Cu.st. Appls.), T. D. 31572; (G. A. Ab. 22013) T. D. 30069 and (G. A. Ab. 22048) T. D. 30086 afllrmed. Leather AV^atch Guards are not within the provision in paragraph 434 for " articles commonly known as jewelry," but are dutiable as manufactures of leather under paragraph 450.— Veil Bros. v. U. S. (C. C), T. D. 25007; G. A, decision (unpuhlislied) reversed. Religious Medals. — Catholic medals, or emblems of religious devotion, not designed for nor u.sed as ornaments, are not commonly known as jewelry and are dutiable at 45 per cent ad valorem, under paragrajih 193. and not at 60 per cent under paragraph 434.— T. D. 25709 (G. A. 5821). Metal Purses. — Held tliat certain metal purses attached to chatelaine brooches which are made in imitation of gold and silver, are set with imitation precious stones, and vary in price from 34 marks per gross to 30 marks per dozen, are not included in the provision in paragraph 434 for " articles com- monly known as jewelry," and are properly dutiable as manufactures of metal under paragraph 193.— Steinhardt v. U. S. (C. C), T. I). 2.546S ; G. A. decision (unpublished) reversed. Millinery Ornaments. — The provision in paragraph 434 for " articles com- monly known as jewelry " does not include goods known as millinery ornaments, wUich consist of cheap articles of a flimsy character, used in trimming hats, and which are not made by jewelers and contain no gems or precious metals, but are composed of ba.se metal .sometimes .set with glass or paste imitations of jet or precious stones. Such goods are dutiable as manufactures of the component material of chief value.— U. S. v. Schiff (C. C. A.), T. D. 26492; T. D. 25830 (C. C.) and (G. A. 5624) T. D. 25152 affirmed. Certain articles, consisting of buckles, cabochons, etc., in the nature of hat ornaments, which are compo.'^ed of ba.^e metal set with paste ridnestones, paste being the component material of chief value, and which are not adapted for use as breastpins, pendants, or otherwise as articles of personal adornment as dis- tinguished from hat ornaments, are not " articles conunonly known as jewelry " within the meaning of paragraph 434, but are dutiable as nianufactui'es of paste under paragraph 112.— Hermann v. U. S. (C. C), T. D. 25156. Necklaces of Jade Beads. — Balls or beads of real jade, strung on silk threads, finished with a tassel of red sillc threads, ornamented with a conven- tional design in silver wire, sold and worn as necklaces in the condition in wJlich they are imported and not strung merely for convenience in handling or for transportation, are dutiable under paragraph 434 as jewelry. — T. D. 28908 (G. A. 6745). SCHEDULE N SUNDRIES. 765 Slides — Buckles — Ornaments for Slippers. — Held that certain slides or buckles, nuide of cut steel or a base metal, some ornamented with rhinestones and some colored in imitation of gold or silver, which are used on slippers partly for purposes of ornament and are not adapted for any other use, are not dutiable under the provision in paragraph 434 for " articles commonly known as jewelry," but under paragraph 198 as manufactures of metal. — Bailey v. U. S. (C. C), T. D. 2G195; G. A. decision (unpublished) reversed. Rope Chains imported in long lengths not dutiable at the rate of 60 per cent ad valorem under paragraph 434 as parts of jewelry, but at 45 per cent ad valorem under paragraph 193 as articles composed wholly of metal. — T. D. 255G4 (G. A. 57S2). Silver Hand Bags. — Women's silver hand bags or purses, used for holding money, articles of wearing apparel, etc., are not within the provision in para- graph 434 for " articles commonly known as jewelry," but are dutiable as articles of silver under paragraph 193.— Tiffany v. U. S. (O. C), T. D. 25316; G .A. decision (unpublished) reversed. DECISIONS UNDER THE ACT OF 1S90. Cigar Cutters of metal, intended to be worn upon a watch chain, are smokers' articles.— T. D. 12809 (G. A. 1405). Imitation Coral Necklaces. — Childrens' necklaces, made by stringing imi- tation coral beads upon cotton threads and attaching a small, brass, swivel clasp, which serves both as a fastening and ornament, are jewelry. — T. D. 11033 (G. A. 476). Metal-Ornamented Horn Pins. — A dagger-shaped article of horn surmounted by a scroll-shaped open filagree work, metallic head in imitation of gold, set ' with imitation sapphires, emeralds, and other precious stones, designed to be worn in the hair or about the head, are dutiable as jewelry and not as pins, metallic, nor as manufactures of metal.— T. D. 16008 (G. A. 3032). Pins, Lace, Hat, and Bonnet. — Pins of different sizes having iron and steel shanks from 1^ to 6 inches in length, with more or less ornamental glass heads, some polished and some of a dull black, the articles being commercially known as lace pins, hat pins, and bonnet pins, the glass heads of some of the bcjnnet pins being in the form of sprays or sprigs, are dutiable under paragraph 108 and not as pins metallic. — In re Goldberg, 53 Fed. Rep., 1015, affirming T. D. 12675 (G. A. 1324). Religious Emblems. — Manufactures of gold in the shape of hearts, with a cross and crown of gold supposed to represent the " Sacred Heart of Jesus," are jewelry and not medal of gold.— T. D. 10542 (G. A. 192). The goods are thin, oval-shaped medals of gold, silver, and brass, bearing various religious devices and designed for devotional purposes. We find that (1) the articles are not known commercially as jewelry; (2) that they are not medals such as trophies or prizes, and (3) that they are manufactures of metal.— T. D. 13190 (G. A. 1611). Silver Scent Bottles Not Jewelry. — Scent bottles of sterling silver held to be manufactures of metal and not jewelry. — T. D. 12143 (G. A. 1005). DECISIONS UNDER THE ACT OF 1883. Dress Buttons of fancy designs composed of brass and other metals, colored and tinted, held not to be known as brass or gilt buttons, though brass is chief value, and to be dutiable as buttons not specially enumerated. — T. D. 12371 (G. A. 1143). 766 DIGEST OF CUSTOMS DECISIONS. Crosses of Gold and Silver lield dutiable as jewelry mid not as inaiiufactures of metal.— T, D. 10510 (G. A. 1(50). Ornaments — When Jewelry. — Wliellier articles made of cut steel, steel and brass, or iiKitlier-of-peari, iisi'd as oriiameiits for hi'lts, dresses, cloaks, hats, or bonnets, and ornanicnts lOr tlir haii-. are dutiable as manufactures of metal or as jewelry, depends \ijion the meaning attached by the trade to the jdirase "jewelry of all kinds." The jury found the articles jewelry. Robbins v. Robertson, 33 Fed. Kep., 709. Pins composed of metal with ornamental heads made to resemble jet, precious stones, gold, and silver, respectively, are jewelry. — T. D. 115S3 (G. A. 758). Ornamental Pins. — Butterflies on wire for use as ornamental pins for ladies' headgear are dutiable as jewelry and not as manufactures of metal. — T. D. 10408 (G. A. 99). Silk Vest Chains comprising a cord cut into proper length and provided with a bar and swivel of metal (silk chief value), designed for use as watch chains, are dutiable as manufactures of silk and not as jewelry. Zimmeru v. U. S. (C. C), G9 Fed. Kep., 407 followed.— T. D. 17053 (G. A. 3434). Steel Watch Chains are dutiable as jewelry and not as chains. — T. D. 10889 (G. A. 384). .loT. Diamonds and other precious stones, rough or uncut, and not advanced in condition or value from their natural state by cleaving, sitlittiiig, cutting, or other process, whether in their natural form or broken, and bort ; any of the foregoing not set, and diamond dust, 10 iier centum ad valorem; pearls and parts thereof, drilled or un- drilled. but not set or strung; diamonds, corals, rubies, cameos, and other precious stones and sennprecious stones, cut but not set, and suitaltle for use in the manufacture of jewelry, 20 per centum ad valorem; imitation i)recious stones, including pearls and parts thereof, for use in the manufacture of jewelry, doublets, artificial, or so-calle(l synthetic or reconstructed pearls and parts thereof, rubies, or other precious stones, 20 per centum ad valorem. 449. Pearls and parts thereof, drilled or undrilled, but not set or stnuig, 10 per centum ad valorem; diamonds, coral, rubies, cameos, and other precious stones and semiprecious stones, cut but not .set, and suit- abh; for use in the manufacture of jewelry, 10 per centum ad valorem; imitation precious .stones, including pearls and parts thereof, for use in the manufacture of jewelry, doublets, artificial, or so-called synthetic or reconst Dieted pearls and parts thereof, rubies, or other precious stones, 20 per centum ad valorem. 555. Diamonds and other precious stones, rough or uncut, and advanced in condition or value from their natural state by splitting, cutting, or other process * * *. (Free.) * bort; any of the foregoing not set, and diaiiiond dust. 1913 1909 not cleaving, rj >5(). 1897 (Free.) 435. Diamonds and other precious stones advanced in condition or valiK! from their natural state by cleaving, sjilitting, cutting, or other process, and not set, 10 per centum ad valorem; imitations of diamonds or other precious stones, composed of gla.ss or paste, not exceeding an inch in dimensions, not engraved, painted, or otherwise ornamented or decorated, .-iikI not mounted or .set, 20 per centum ad valorem. 430. I'«»arls in their natural state, not strung or set, 10 i)er centum ad valorem. 545. Diamonds and other precious stones, rough or uncut, and not advanced in condition or value from their natural state by cleaving, .splitting, cutting, or other process, * * * and diamond dust or bort. 1894< 1890 1883 < SCHEDULE N SUNDRIES. 767 337. Pearls, including pearls strung but not set, 10 per centum ad valorem. 338. Precious stones of all kinds, cut but not set, 25 per centum ad valorem ; if set, and not specially provided for in this Act, including IKvuis set, 30 per centum ad valorem ; imitations of precious stones, not exceeding an inch in dimensions, not set, 10 per centum ad valorem. And on uncut precious stones of all kinds, 10 per centum ad valorem. 467. Diamonds; * * * and diamond dust or bort, * * *. (Free.) 453. Pearls, 10 per centum ad valorem. 454. Precious stones of all kinds, cut but not set, 10 per centum ad valorem ; if set, and not specially provided for in this Act, 25 per centum ad valorem. Imitations of precious stones composed of paste or glass not exceeding one inch in dimensions, not set, 10 per centum ad valorem. 557. Diamonds and other precious stones, rough or uncut, * * * and diamond dust or bort, * * *. (Free.) 420. Compositions of glass or paste, when not set, 10 per centum ad valorem. 480. Precious stones of all kinds, 10 per centum ad valorem. 687. Diamonds, rough or inicut, * * *. (Free.) OSS. Diamond dust or bort. (Free.) DECISIONS UNDER THE ACT OF 1913. Imitation Cameos. — The lexicographic meaning of cameo does not depend upon whether the substance of which the completed article is composed is a precious stone or a shell. It is the product of cutting in a certain form, wrought upon either shell or precious stone. The process of conversion of a piece of shell into an article like a cameo can not entitle the completed article to be called in any just sense a precious stone simply because cameos may be, and often are, made of precious stones. The language of paragraph 357 ("diamonds, coral, rubies, cameos, and other precious stones"), can not be construed to mean that a cameo cut on shell is a precious stone. The provision in paragraph 357 for imitation precious stones may well be related to the first provision in the paragraph for precious stones rather than to the clause in which the word cameo appears ; and it was not intended to relate to anything other than stones which in their natural state are precious stones. Earthenware molded in imitation of cameos is dutiable as " earthenware * * * ornamented or decorated in any manner, and manufactures in chief value of such ware not specially provided for" (par. 79) and not as " imitation precious stones" (par. 357 ) .—Wedgwood & Co. v. U. S. (Ct. Cust. Appls.), T. D. 3700S ; Ab. 39742 affirmed. Jade. — Small pieces of jade cut into oval, round diamond, and square shapes and small pieces carved to imitate a dog or other small animal on a pedestal, the former being set into rings and the latter used for watch charms, classified at 45 per cent ad valorem under paragraph 98, being used in the manufacture of jewelry, were held dutiable at 20 per cent under paragraph 357. — Ab. 38702. Molded Glass Articles accurately cut to represent brilliants, dutiable as manufactures of paste at 30 per cent ad valorem for the large sizes under para- graph 95 and 20 per cent ad valorem for the smaller sizes as imitation precious stones under paragraph 357. — Dept. Order (T. D. 3.^283). DECISIONS UNDER THE ACT OF 1909. The Carat — Weight of Precious Stones. — On and after July 1, 1913, the unit of weight for diamonds, pearls, and other precious stones will be the metric carat of 200 milligrams.— Dept. Order (T. D. 33562). 768 DIGEST OF CUSTOMS DECISIONS. Doublets. IlFX'ONSTKUCTED Emeraxus. — T\V(j pit'ce.s of colorless aquamarine or beryl ceineiiti'il t< >;;(•! licr, ;;reeii colorinj,' matter havinji been inserted between the parts, makin;^ the stones imitate emeralds, antl also thin slabs of opal cemented to pieces of agate, are coniiimiily ld after weaving, forming hgnri's or designs, not Including straigiit hemstitching; and articles made in whole or in part of any of the foregoing fabrics or articles ; all of the foregoing of what- ever yarns, threads, or filaments composed, GO per centum ad valorem. 179. * * * laces, embroideries, braids, galloons, trinnnings, * * * ornaments, * * * made wholly or in chief value of tinsel wire, lame or l.ihn, bullions, or metal threads, 15 cents per pound and 00 per centum ad valorem. 322. Handkerchiefs or niufners composed of cotton, whether in the piece or otherwise and whether finished or unfinished, * * * embroidered in any manner, whether with an initial letter, monogram, or otherwise, by hand or machinery, or are tamlxmred, appliciuC'd, or trinmied wliolly or in part with lace or with tucking or insertion, they shall not pay a less rate of duty than GO per centum ad valorem. 349. Laces, lace window curtains, and all other lace articles; handker- chiefs, napkins, wearing apparel, and all other articles made wholly or in i)art of lace or laces, or in imitation of lace; nets, nettings, veils, veil- ings, neck millings, rucbings. tuckings, llutings, quillings, embroideries, trimmings, braids, featherstitch braids, edgings, inserting.s, tloiincings, galloons, gorings, * * * ornaments, * * * ; wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any man- ner by hand or machinery, whether with a pbiin or fancy letter, initial, or monogram, or otherwise, or tamboured, ai)i)liqued, or scal- loped, l)y hand or machinery, for any purpo.st>, or from which threads have been drawn, cut, or punched to proiluce openwork, orniunented or embroidered in any manner herein described, in any part thereof, however small; hetiistitched or tucked flouncings or skirtings; all of the foregoing, composed wholly or in chief value of cotton, flax, or other vegetable fiber, or of cotton, flax, or other vegetable liber and India rubber, or of cotton, flax, or other vegetable fiber, India rubber, and metal, and not otherwise specially provided for in this section, 60 per centum ad valorem: I'rorided, That no article comi)osed wholly or in chief value of one or more of the materials or goods specified in this paragrai)h, shall pa.y a less rate of duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed: And provided further, That no article or fabric of any description, composed of flax or other vegetable fiber, or of which these materials or any of them is the component material of chief value, when (Mubroidered by hand or machinery, or luiving hand or machinery embroidery thereon, shall i)ay a less rate of duty tliati that imi)osed in this section upon any embroideries of the materials of which such embroidery is composed. 3r)0. Traces, embroideries, edgings, insertings, galloons, flouncings, nets, nettings, trimmings, and veils, composed of cotton, silk, artificial silk, or other material (except wool), made on the Lever or (Jothrougli ma- chine, 70 per centum ad valorem : Provided, That no wearing apimrel, h.'indkerchiefs, or articles of any description, composed wholly or in chief value of any of the foregoing, shall pay a less rate of duty than that imi»o.sed upon the articles or the materials of which the same are composed. 351. * * * nets, nettings, * * * finished or unfinished, made on the Nottingham lace-curtain machine or on the Nottingham warp machine, and composed of cotton or other vegetable fiber, when count- ing five points or spanent material, whether containing India rubber or not, 50 cents per pound and 60 per centum ad valorem. 400. Handkerchiefs or mufflers composed wholly or in chief value of silk, finished or unfinished, * * * embroidered in any manner, whether with an initial letter, monogram, or otherwise, by hand or ma- chinery, or are tamboured, appliqu^d, or having tucking or insertion, 60 per centum ad valorem. 402. Laces, edgings, insertings. galloons, flouncings, neck rufflings, ruchings, braids, fringes, trimmings, ornaments, nets or nettings, veils or veilings, and articles made wholly or in part of any of the foregoing, or of chiffons, embroideries and articles embroidered by hand or machinery, or tamboured or appliqued, * * * all of the foregoing composed of silk, or of silk and metal, or of which silk is the component material of chief value, whether in part of India rubber or otherwise and braid composed in part of India rubber, not specially provided for in this sec- tion, * * * 60 per centum ad valorem : Provided, That articles com- posed wholly or in chief value of any of the materials or goods dutiable under this paragraph shall pay not less than the rate of duty imposed upon such materials or goods by this section: Provided further. That tamboured, embroidered, or appliqued articles or fabrics shall pay no less rate of duty than that imp(»sed upon the material if not so tam- boured, embroidered, or appliqued. 405. * * * braids, laces, embroideries, galloons, neck rufflings, ruch- ings, fringes, trimmings, * * * composed wholly or in chief value of yarns, threads, filaments, or fibers of artificial or imitation silk or of artificial or imitation horsehair, by whatever name known, and by what- ever process made, 45 cents per pound, and in addition thereto 60 per centum ad valorem. 421. * * * nets or nettings, laces, embroideries, galloons, * * * ornaments, trimmings, * * * composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other ma- terial, but not in part of wool, 60 i^er centum ad valorem: Provided, That no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin, metal, or other material shall pay duty at a less rate than is imposed in any paragraph of this section upon such L articles without such beads or spangles. 179. * * * laces, embroideries, braids, galloons, trimmings, * * * made wholly or in chief value of tinsel wire, lame or lahn, bullions, or metal threads, 60 per centum ad valorem. 312. Handkerchiefs or mufflers composed of cotton, whether in the piece or otherwise and whether finished or unfinished, * * * em- broidered in any manner, whether with an initial letter, monogram, or otherwise, by hand or machinery, or are tamboured, appliqued, or trimmed wholly or in part with lace or with tucking or insertion, they shall not pay a less rate of duty than 60 per centum ad valorem. 339. Laces, lace window curtains, tidies, pillow shams, bed sets, insert- ings, flouncings. and other lace articles ; handkerchiefs, napkins, wearing apparel, and other articles, made wholly or in part of lace, or in imitation of lace;. nets or nettings, veils and veilings, etamines, vitrages, neck rufflings, ruchings, tuckings, flutings, and quillings; embroideries and all trimmings, including braids, edgings, insertions, flouncings, galloons, gor- ings, and bands; wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a letter, monogram, or otherwise ; tamboured or appliqued articles, fab- rics or wearing apparel ; hemstitched or tucked flouncings or skirtings, and articles made wholly or in part of rufflings, tuckings, or ruchings ; all of the foregoing, composed wholly or in chief value of flax, cotton, or other vegetable fiber, and not elsewhere specially provided for in this 776 DIGEST OF CUSTOMS DECISIONS. 1897 1894 Act, whetlier composed in ]);irt of iiulia rul)bcr or otliorwise, GO pei* centum ad valorem: Provided, That no wearinjr apparel or other article or textile fabric, when enibroidercHl by hand or machinery, shall pay duty at a less rate than that iiiijiosed in any schedule of this Act upon any eiuln'oidi'ries of the materials of which such embroidery is composed. 371. * * * braids, ;,'alloons, ed;;in;;s, insert inj^s, llouncings, * * * laces and other trimnunjis and articles made wholly or in part of lace, embroideries and articles embroidered by hand or machinery, head nets, nettinj;. * * * r,,jy (,f ^jie foregoing made of wool or of which wool is a component material, whether composed in part of India rul)ber or otherwise, 50 cents per pound and (JO i)er centum ad valorcMU. 388. Handkerchiefs or nmlilers composed wholly or in part of silk, whether In the piece or otherwise, finished or unfinished, ♦ ♦ * em- broidereh of the act or not. — T. D. 34930 (G. A. 7644). Jncqiiard Figured Flax Laces, chiefly used in making lace curtains, are dutiable under paragraph 2.">.S as Jacquard figureil upholstery goods, and not luider paragraph 'Si'>S as " laces." The words "by whatever name known," in the third clause of paragraph 358, do not modify the word " laces " in the first. — U. S. v. Snow's U. S. Sample Ex- press Ck). (Ct. Oust. Ai)i.l.s.), T. D. 30S72; (G. A. 7922) T. D. 36501 afhrmed. Jacquard Figured Nettiiifjs. — With the evidence in hopeless conflict the I>oard of (Jeneral Appraisers' decision under paragraph 2.'jS is alllrmed. See (G. A. 7898) T. D. 36363.— U. S. v. Mills & Gibb (Ct. Cust. Appls.), T. D. 36964. Nottingliam Lace Lambrequins. — In the absence of proof to show that lanibre(|uins fall within the class of articles coininonly known and recognized in trade and connnerce as " curtains," lace hunbrtMiuins are properly dutiable as lace articles at 60 per cent ad valorem under paragraph 358, and not as curtains.— T. D. 34968 (G. A. 7647). Silk Lamp and Candle Shades and screens composed in part of braids, trimmings, and llutings were held dutiable under paragraph 3.">8. G. A. 7596 (T. D. 34754) and G. A. 7494 (T. D. 33760) followed.— Ab. 37357. Lamp Shades in I'art of Hraid. Braid — Tapk. — The language " braids, loom woven and ornamented in the process of weaving, or made by hand, or on any braid nuichine, knitting machine, or lace machine," in paragraph 358, is not intended to narrow the lexicographic definition of the word " braid." It is comprehensive and sutfi- ciently broad to cover tlie material which was used in the manufacture of the lamp shades at bar, and which appellants' witness stated may be called a braid or tape. Material Not the Test of Classification Here. — These lamp shades, made in part of braids, are more specifically classified under paragraph 358 as articles made wholly or in part of braids, "of whatever yarns, threads, or filaments composed," than under paragraph 318, as a manufacture in chief value of silk, notwitlistanding that silk is their component material of chief value. By the words " of wiiatever yarns, threads, or filaments composed," in paragraph 358, Congress has excluded the element of component material in determining the dutiability of articles which answer the description of the paragraph. U. S. v. Snow's United States Sample Express Co. (6 Ct. Cust. Appls., — ; T. D. 35388) distinguished.— Morimura Bros. v. U. S. (Ct. Cust. Appls.), T. D. 36119; G. A. Ah. .37624 afllrmed. Articles Made in Part of Braid.— Lamp shades trinnned with braid are dutiable as "articles made in part of" braid under paragraph 3.58, and not as "manufactures of silk or of which silk or silk and India rubber are the component materials of chief value" under paragraph 318. — T. D. 34754 (G. A. 7596). Metal-Thread Goods. — Laces, embroideries, braids, galloons, ornaments, and trimmings composed wholly or in chief value of tinsel wire, lame or lahn, or of metal threads are dutiable under paragraph 358, and not under para- graph 150 as " other articles " of tinsel wire, lame, or metal threads. Allien's case, G. A. 7574 (T. 1). 34547), citeil and followed.— T. D. 35676 (G. A. 7770). Appealed T. D. 35792. SCHEDULE N — SUNDRIES. 783 Paragraph 358 is a specific and exclusive provision for all the merchandise Vk^hich falls within its terms, irrespective of the material of the yarns, threads, or filaments composing it. Metal-thread embroideries, galloons, ornaments, and trimmings are dutiable under the specific provisions of paragraph 358, and not under paragraph 150 as "other articles" of metal thread.— T. D. 34547 (G. A. 7574). Military Ornaments. — Epaulets* (military ornaments) composed in chief value of metal threads are more siiecifically classifiable as " ornaments ; of whatever yarns, threads, or filaments composed," under paragraph 358, than as " articles made wholly or in chief value of metal threads, not specially provided for," under the provisions of paragraph 150. — W. B. Horstraan Co. v. U. S. (Ct. Gust. Appls.), T. D. 35986; G. A. Ab. 38035 affirmed. Nottingham Nets in the piece, invoiced as unfinished curtains, are dutiable as nets under paragraph 358. — Dept. Order (T. D. 34065), Ric-Rac Braids — Cotton Novelty Braids. — The articles are clearly orna- mental in design and they are properly dutiable as braids " ornamented in the process of weaving." — Ab. 37956. Wool Falls. — Articles called Shetland falls, made of a thin, lacelike fabric, used to cover the faces of infants for protection from the cold and the sun, were found to come within the Standard Dictionary definition of a veil and were held properly classified as wool veils under paragraph 358. They were claimed dutiable as wearing apparel composed of wool (par. 291). — Ab. 38317. Silk Tassels. — Ornaments, known variously to the trade as " drop orna- ments," " trimmings," " tassels," " cords and tassels," and " silk ta.ssels," which are composed chiefly of silk cords and threads but partly of other materials, including soutache braid and wood or pasteboard molds, and which are fash- ioned by knotting the cords into designs so elaborate that they lose their con- tinuity and identity as cords, are not dutiable under paragraph 316 as "cords," or as " cords and tassels." They are tassels, but, there being no provision in paragraph 316 for " tassels " as such, they are dutiable as ornaments or trimmings, within those provisions of paragraph 358. — C. Willenborg & Co. v. U. S. (Ct. Cu.st. Appls.), T. D. 35985; (G. A. 7727) T. D. 35418 affirmed. Soutache Braid. — Articles of wearing apparel ornamented with soutache braid which has been sewed to the garments in a manner to form various de- signs, such ornamentation being known and recognized in the trade and com- merce of this country as " embroidery," are properly dutiable as articles of wearing apparel, embroidered, at the rate of 60 per cent ad valorem under paragraph 358.— T. D. 36978 (G. A. 8022). Tapestry — Embroidery. — As commonly used the term " embroidery " signifies a form of ornamental work produced by the needle on a completed textile or other existing suitable surface, and necessarily implies the ornamentation and not the creation of the textile or other surface which it is designed to embelish. Embroidery is in its very nature a stitching, not a weaving, process. A textile fabric, the distinguishing feature of which is an even, unbroken surface, ornamented in the making with figures and designs in colored threads or yarns, is tapestry, and is not dutiable as embroidery under paragraph 358. It is dutiable as " cloths, * * * and all manufactures of every description made, by any process, wholly or in chief value of wool, not specially provided for" (par. 288).— Sloane v. U. S. (Ct. Cust. Appls.), T. D. 37049; (G. A. 7910) T. D. 36421 reversed. Trimmings for Underwear. — Narrow woven fabrics ornamented on each edge in the process of weaving, to be inserted in the edging around the neck 784 DIGEST OF CUSTOMS DECISIONS. and arinholcs of knit underwear, classified as trimmings under paragraph 358, were claimed dutiable as fabrics with fast edges (par. 262). Protest over- ruled. U. S. V. Oberle (1 Ct. Cust. Appls., 527; T. D. 31545) cited.— Ab. .37169. Silk Fabrics and VeiliiiRs. Sii.K Veilings. — Wuveii articles of light texture, of different colors, com- posed wholly of silk, ranging from 82 to 90 centimeters in width, having closely woven borders of the same material as the body of the fabric, and which are known conunercially as " veilings," are dutiable at the rate of 60 per cent ad valorem under the eo nomine provision for "veilings" in para- graph 358. G. A. 6677 (T. D. 28508) and G. A. 7734 (T. D. 35498) cited. Woven Silk Fabrics. — Woven fabrics in the piece, of light texture, com- posed of silk, measuring 60 centimeters in width, known as " crape mousseline," which, after being cut into various forms and shapes, are used as trimmings, are dutiable as woven silk fabrics at the rate of 45 per cent ad valorem under paragrai)h 318, and not as silk trimmings under paragrai)h 358. — T. D. 35563 (G. A. 7746). Embroidered Wearing Apparel. — Men's shirts embroidered with initials, evidently intended for the identification of the garments, classified under para- graph 358, were claimed dutiable as linen wearing apparel (par. 278), the contention being that the initials were put on for the purpose of utility and not for ornunieutalion, and therefore do not constitute embroidery. Protest overruled on the authority of Woodruff r. U. S. (2 Ct. Cust. Appls., 186; T. D. 31942).— Ab. 303G0 (T. D. 34742). DECISIONS UNDEIl THE ACT OF 1909. Appliqiied Articles. Candlk Shades. — Candle shades made of cotton cloth which has been fluted and ornamented by having trimmings composed of lace made on the Lever or Gothrough machine, metal thread, cotton and metal thread, or artificial silk appliqm'd thereon, the cotton in each instance being the component of chief value, are not dutiable at 60 per cent ad valorem as " articles, appliquM " under paragraph 349. but, by virtue of the first proviso thereto, are dutiable at a rate not less than the highest imposed in any paragraph in the same sec- tion of the act on any of the materials entering into their composition. They are dutiable at 70 per cent ad valorem under paragraph 350, at 15 cents per pound and 60 per cent ad valorem under paragraph 179, or at 45 cents per pound and 60 per cent ad valorem under paragraph 405, according to whether they contain lace made on the Lever or Gothrough machine, metal thread, or artificial silk. The first proviso to paragraph 349 operates to exclude goods or articles from classification theremider when any of the articles or goods or the component materials of chief value in any of tlie articles or goods are specified in the body of the paragraph and the articles or goods also contain materials dutiable at higher rates in another paragraph in the section. Stein v. U. S. (2 Ct. Cust. Appls., 519; T. D. 32250).— T. D. 33760 (G. A. 7494). Appliqued Fabrics. — In determining the proper rate of duty upon ap- pliqued fabrics, the equivalent ad valorem rate upon the naked fabrics should first be ascertained, and this rate applied to the total value of the appliqued fabric if that rate is in excess of (50 per cent ad valorem. — Dept. Order (T. D. 32726). Appliqued Silks. — -The proviso to paragraph 402, " That tamboured, em- broidered, or appliqued articles or fabrics shall pay no less rate of duty than SCHEDULE N SUNDRIES. 785 that imposed upon the material if not so taml;;iiired, emliroidererl. or nppliqu6d," }° operative only when it appears that the duty on the articles or fahrics with the applique removed would under paragraph 399 exceed the duty of 60 per centum provided by paragraph 402. Articles composed of silk or mainly of silk or of silk and metal, and appliqued, are not dutiable under paragraph 399, but are dutiable under paragraph 402.— U. S. V. Vietor & Achelis (Ct. Oust. Appls.), T. D. 31355; (G. A. 6979) T. D. 30337 affirmed. Artificial Silk on Cotton Net.— Cotton is a vegetable fiber, and merchan- dise composed of cotton net, if embroidered with a design in artificial silk, cotton being the component of chief value, falls for dutiable purposes within the last proviso of paragraph 349, namely, that no article or fabric of any description composed of flax or other vegetable fiber, or of which these ma- terials or any of them is the component of chief value, when embroidered shall pay a less duty than the duty there fixed.— Shoninger v. U. S. (Ct. Cust. Appls.), T. D. 31661; (G. A. 7127) T. D. 31087 affirmed. Cotton Braids, whether ornamental or otherwise, and irrespective of the use to which they may be applied, are dutiable under the provisions of para- graph 349.— T. D. 31000 (G. A. 7110). Silk Braid. — The merchandise is described in the invoices as silk lacing. It was returned as " silk braid " and assessed for duty by the collector under the provisions of paragraph 402. The article was made on a braiding machine, and it is sold to manufacturers of corsets, who use it for making corset lacings. In G. A. 5900 (T. D. 25987) the board held similar merchandise to be properly duitable as silk braid under the provisions of paragraph 390, tariff act of 1897. On the authority of the decision cited we liold that the merchandise in ques- tion is properly dutiable as assessed.— Ab. 25437 (T. D. 31543). Colored Thread in a Fabric. — A single thread running the entire length of a fabric, though it may be ornamental by reason of the added color, does not constitute embroidery.— Dept. Order (T. D. 32399). Silk Corset Laces. — Silk braids are denominatively provided for in paragraph 402 at 60 per cent ad valorem, and as these corset laces are composed in chief value of such braids, they are dutiable at the same rate as the braids by virtue of the proviso to the paragraph.— Ab. 25996 (T. D. 31727). Cotton Corsets Trimmed with Lace. — These goods were cotton corsets trimmed with lace. Since Lever lace was not the component material of chief value, the merchandise was excluded from the provisions of paragraph 350, and they did not fall within the terms of the provisos to paragraph 349. 1'liey were properly held dutiable under tlie principal provision of paragraph 349. — r. S. r. Vaiullver (Ct. Cust. Appls.), T. D. 35395; (G. A. Ab. 370U7) T. D. 34984 affirmed. Cotton Crochet Figures classified as cotton ornaments under paragraph 349 were held dutiable as manufactures of cotton (par. 332). Protest over- ruled, that claim not having been made. — Ab. 34718 (T. D. 34165). Drawn-work Articles. The articles are ornamental openwork. They do not, however, bear any separate or independent ornamentation such as embroidery, tambouring, ap- pliqueing, or scalloping, in addition to their ornamentation as openworl^. The court is convinced that it was the legislative purpose to correct what was beleved to be an infirmity of the act of 1897 by subjecting ornamental open- 60690°— 18— VOL 1 50 786 DIGEST OF CUSTOMS DECISIONS. work to the same duty as was borne by laces, embroideries, and the like, which such ornamental oiKiiwork so nearly resembles in structure and use; and that the eo nomine enumeration in iiuestion was adtled to the relevant paraf^raph to that end. The modifying clause "ornamented or embroidered in any manner herein describetl, in any part thereof, however small," was in- tended to sijrnify that such ornamented fabrics as would otherwise come within the provisions of the paraj^raph should not escape assessment thereunder be- cause of the small part of the same which mitrbt In- composed of the orna- mentation in question. — Frank & Co. et al. v. U. S. (Ct. Oust. Appls. ), T. D. 34W.); (G. A. 7445) T. D. 332G2 affirmed. The uncontradicted testimony shows the imixtrtation to be of drawn-work arti( les that are in part of lace or imitation lace. They are as such dutiable under paragraph 340. U. S. v. Ulmann (130 Fed. Rep., 3) and U. S. v. Simon (lUO Fed. Kep., 100) distinguished.— Frank & Co. v. U. S. (Ct. Cust. Appls.), T. I). 32r,34; (G. A. 7227) T. I). 31(^10 affirmed. Articles of linen, from which threads have been drawn, and threads from other and different fabrics introduced and interwoven, and so intertwined and grouped as to form embellished figures and decorations adding to their beauty and value, are dutiable under the provision in paragraph 340 for " articles or fabrics from which threads have been drawn, cut, or punched to produce openwork." The provision in paragraph 340 for " articles or fabrics from which threads have been drawn, cut, or pvuiched to produce openwork" describes a distinct species of articles and is not limited in its application by the subsequent phra.se " ornament«Ml or embroidered in any maimer herein described, in any ]iart tlieri'of, however small," so as to include only such articles which have been embroidered, api)liqued, or ornamented by other means described in the paragraph.— T. D. 31G40 (G. A. 7227) ; aflirmed by T. D. 32534 (Ct. Cust. Appls.). supra. \\liile the department concurs in the decision of the board, G. A. 7227 (T. D. 31G40), with respect to the merchandise the sub.iect thereof, it does not concur in the general interpretation placed by the board upon the language of para- graph 340 of the tariff act with respect to plain openwork, not ornamented »)r embroidered, tamboured, appliqued, or scalloped by hand or machinery. — Dept. Order (T. D. 317G5). Kd^inf^s and Inserting;s. — Narrow cotton articles made on the Lever or Go- through machine, which are chiefly used as edgings and inserting for making ladies' handkerchiefs, and which are not uniformly and generally known in trade and connnerce as "braids," but which are known in some branches of the trade as " laces " or " lace edgings and insertings," are properly dutiable under the provision for cotton laces, edgings, and in.sertings made on the Lever or Gothrough machine in paragraph 350. rather than as cotton braids under paragrapli 340.— T. D. 32330 (G. A. 7330). Embroidered Silk Parasols were claimed to be dutiable as " parasols " under paragraph 478. In a similar case, which arose under the act of 1807. the board held that linen parasols embroidered were properly assessed for duty under paragraph 339 by virtue of the proviso thereto, rather than under paragraph 462, providing for parasols. G. A. G450 (T. D. 27G34). Following G. A. 64.50 and the case of Carter r. U. S. (143 V\-i\. Kep., 2.5G ; T. D. 27135), we ov(M-ru]e the protest.— Ab. 24517 (T. D. 31182). Embroidered Screens. — The merchandi.se is .screens of embroidered silk panels with wooden frameworks. Silk is concededly the component material of SCHEDULE N SUNDRIES. 7b7 chief value. These screens are not fairly to be considered " screens of wood," but rather as articles in chief value of silk. They are accordingly dutiable as such under paragraph 402. — Vantine & Co. v. U. S. (Ct. Cu.st. Appls.), T. D. 33124; (G. A. 7371) T. D. 325S2 affirmed. Screens having lacquered wooden frames and satin panels ornamented with silk embroidery, silk being the component material of chief value in the com- pleted articles, are properly dutiable as embroidered articles in chief value of silk under the provisions of paragraph 402, rather than as screens of wood under paragraph 214. Morimura Bros. v. U. S. (2 Ct. Cust. Appls., 181; T. D. 31941) and Stein v. U. S. (2 Ct. Cust. Appls., 519; T. D. 32250) cited. Paragraph 214 provides for " porch and window blinds, baskets, curtains, shades, or screens of bamboo, wood, straw, or compositions of wood." Held that the paragraph is limited to such screens and other articles therein .specified as are composed wholly or in chief value of " bamboo, wood, straw, or compo- sitions of wood."— T. D. 32582 (G. A. 7371) ; affirmed by T. D. 33124 (Ct. Cust. Appls.), supra. Cotton Initials. — The provision for " ornaments " in paragraph 349, includes cotton initials which are ornamental in character, although rhey may serve as a mark of identification as well as being a means of adorning. — T. D. 31863 (G. A. 7271). "Articles " and " Laces." — In the first proviso to paragraph 349 there was no purpose to use the term " article " in the restricted sense of some- thing completed. Field v. U. S. (73 Fed., 808). And the connection in which the term " laces " occurs indicates that laces were regarded and treated as articles — articles composed of material or goods specified in the paragraph — thus differentiating this case from Altman r. U. S. (5 Ct. Cust. Appls., — ; T. D. 34251). The aim was to bring within the higher rate the article which had the more expensive work done upon it. — Stiner & Son et al. v. U. S. (Ct. Cust. Appls.), T. D. 34428; (G. A. 7509) T. D. 33959 and (G. A. 7510) T. D. 33960 affirmed. liace-Trimmed Wearing Apparel. — Paragraph 349 provides not only for embroidered articles, but for fabrics embroidered in any manner by hand or machinery. The paragraph specifies the embroidered fabrics of the importation and as the completed article is in chief value of such fabric and has added the Lever or Gothrough lace, it comes directly within the terms of the proviso and is subject to the highest rate of duty. — Altman & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34251; (G. A. 7502) T. D. 33794 modified. Lever Laces Ornamented with Beads. — Silk laces made on the Lever or Gothrough machine and having beads sewed or appliqued on one side are properly dutiable at the rate of 70 per cent ad valorem under the provisions in paragraph 350 for " laces made on the Lever or Gothrough machine," rather than at 60 per cent ad valorem under the provision in paragi-aph 402 for " silk goods ornamented with beads or spangles." — T. D. 33462 (G. A. 7463). Lace Handkerchiefs. — The raerchandi.se is composed in chief value qf one or more of the materials or goods specified in paragraph 349. and relating to laces and handkerchiefs. By the terms of the first proviso of that paragraph, such articles are made dutiable at a rate not less than the highest imposed by the first section of the act on any of the materials entering into their composi- tion. Conformably to this proviso, the rate of duty is determined by para- graph 350 at 70 per cent ad valorem.— Stein & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32250; (G. A. 7232) T. D. 31672 affirmed. Lever and Gothrough Machines enumerated in paragraph 197 are ma» chines equipi)ed with a Jacqnard attachment. The testimony here is clear and 788 DIGEST OF CUSTOMS DECISIONS. explicit that the hair iiel.s of tlic iiii|H>rtaliun wrie' iiul manufiuliiml on a ma- chine of tliis type nor on a transformed Lever or (iotlirough macliine, but on plain net niacliines liavin;,' thi'ir own special names and distin,i;uished hy differ- ences of form and mechanical movement. The {^ooils were properly assessed under paragraph 402.— U. S. v. Mills & Dullot (Ct. Cust. Appls.), T. D. 3517S; (G. A. Ab. 3GU(JG) T. D. 34G29 anirmed. Maline or Mechlin Nets. — Held to be dutiable as cotton nets (par. 349) or as silk nets (par. 402). The Lever and Gothrough machines are practically identical, varying slightly only in the "catch-bar" motion, and they are always operated with the Jacquard attachment. As the .Tacquard attachment is not lequired in the making of Malines or ^lechlins, the Lever or Gothrough ma- chine could only be adapted for u.se in the making of such nets by readjustment at considerable expense without any compensating advantages in manufactur- ing.— Ab. 24701 (T. D. 31255). Silk Ornaments. — Silk articles assessed under paragraph 402 consist of rosettes, triggers, and holder finishers made of wood in various forms and covered with silk thread or cord, and are used for trinnning or ornamenting the upholstered parts of automobile bodies. The articles in question are clearly dutiable as assessed. — Ab. 24.')T3 (T. D. 31207). Scalloped Articles. — " Scalloped by hand or machinery for any purpose," as these words appear in paragraiih 349, must be taken to provide that if an article in other re.spects within the provisions of the paragraph have been in fact scalloped by hand or machinery it is dutiable thereunder regardless of the purpose for which the scalloping w«s done, and it is not necessary that the article should be otherwi.se ornamented or embroidered. — Gardner & Co. v. U. S. (Ct. Cust. Appls.), T. D. 3222S; (G. A. 7237) T. D. 31707 affirmed. Scalloped Cotton Damask Articles. — Doilies and other articles made from cotton table damask, the edges of which are scalloped, are neither dutiable as "cotton table damask" nor as "manufactures of cotton table damask or of which cotton table damask is the component material of chief value, not specially provided for " under paragi'aph 331, but are more specifically provided for as " articles scalloped, by hand or machinery, for any purpose, composed wholly or in chief value of cotton and not elsewhere specially provided for " under paragraph 349.— T. D. 33G67 (G. A. 7486). Schiffli Laces. — The goods described as "black oriental bands," was found to consist of cotton or silk laces made on the SchifTli machine, and was held dutiable as laces of cotton or silk under paragraph 349 or 402. — Ab. 23492 (T. D. 30691 ) . Slippers Embroidered with Metal Threads. — Slippers composed of silk and other materials, appliqued or embroidered with metal threads, held prop- erly classified under paragraph 179.— Ab. 3123G (T. D. 331G0). Trimmings in Chief Value of IJeads. — Dress trimmings composed of glass beads, artificial silk and cotton, glass beads being the component material of chief value, are dutiable at the rate of 60 per cent ad valorem under para- graph 421 as trinunings in chief value of beads, when it appears that the duty on the merchandise under that paragraph is greater than the duty would be on the merchandise if imported without the beads. Paragraph 421 contains a proviso " that no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin. nu»tal. or other material shall pay duty at a less rate than is imposed in any paragraph in this section upon such articles without such beads or spangles." Held, that that proviso SCHEDULE N SUNDRIES. 789 becomes operative only when it appears that the duty on the merchandise with Ihe beads removed would be greater than tlie duty provided in the paragraph for the articles when imported with the beads attached. U. S. v. Victor & Achelis (T. D. 31355).— T. D. 3164S (G. A. 7226). Tucking — Wearing Apparel Partly Made. — Certain partly made blouses were classified for duty as tucked flax wearing apparel under paragraph 349. In view of the construction placed upon the first proviso to paragraph 349 in Stein V. U. S. (2 Ct. Oust. Appls., 519; T. D. 32250), G. A. 7372 (T. D. 325S3). jiud G. A. 73GS (T. D. 32558), the merchandise is dutiable at not less than the highest rate imposed upon tuckings in paragraph 349 ; that is, 60 per cent ad valorem.— Al). 33579 (T. D. 33738). Silk Veilings Made on the Lever Machine. — It will be observed that para- graph 350 makes special provision for veils, but does not provide for veilings. We hold that these goods are not dutiable under pai'agraph 350, but are properly dutiable at the rate of 60 per cent ad valorem under the provision for silk veilings in paragraph 402.— Ab. 2.5139 (T. D. 31429). Silk Wearing Apparel. — The provision in paragraph 448 for articles of per- sonal adornment does not apply to silk gowns that have had stitched thereon as an embellishment articles in the nature of millinery or dress ornaments set with imitation precious stones. Such wearing apparel is dutiable at 60 per cent ad valorem under paragraph 402.— T. D. 30929 (G. A. 7097). DECISIONS UNDER THE ACT OF 1897. Appliqued Fabrics. — The provision in paragraph 390 for " articles ap- pliqued " is not limited to goods in which the design is regular, conventional, or highly ornamental, and is held to include silk fabrics to which has been applied a gilt cord, in loops of various shapes and sizes, running at irregular intervals of from 9 to 12 inches, and not exhibiting any semblance or regularity, Itut being in a crude and unconvential though fairly ornamental design; the goods being fairly durable, permanent, and salable in this form. It does not appear that there is any definition of "appliquM " in trade and commerce different from the dictionary definition of it as " any ornament laid out and applied on another surface, such as cloth " ; and goods within this defi- nition are " appliquM " within the meaning of paragraph 390. The ordinary use of the word " articles " in the tarift is a broad one ; and there is nothing in the structure of paragraph 390 which would require the restriction of that word as therein used to completed articles, but it may in- clude woven fabrics in pieces 25 yards long. — U. S. v. Vantine (C. C. A.), T. D. 29392; T. D. 28188 (C. C.) affirmed and (G. A. .5688) T. D. 25.3.30 reversed. Appliqued Mottoes. — Certain so-called haussegen, or wall mottoes, consisting of pasteboard cards with mottoes sewn thereon, and with various pictures, sur- rounded by wreaths, affixed thereto by some adhesive material, are dutiable under paragraph 339, relating to embroidered or appliqued articles, and not under paragraph 407 as manufactures in chief value of ]iaper. — Kaufmann v. U. S. (C. C), T. D. 2.5043; G. A. decision (unpublished) aflirmed. Cotton and India-Rubber Braids. — The provision in paragraph 339 for "braids wholly or in chief value of cotton, whether composed in part of India rubber or otherwise," is limited to braids in which cotton is the chief compo- nent ; and braids of cotton and India rubber, in which the rubber is the chief component, are dutiable imder paragraph 449 as manufactures in chief value of India rubber.- Horrax v. U. S. (C. C. A.), T. D. 29505; T. D. 29001 (C. C.) and (G. A. 6496) T. D. 27778 reversed. 790 DIGEST OF CUSTOMS DECISIONS. Cotton Braids, hoth Hat and tubular, imported in lengths of from 120 to ]44 yards, which are intended to be used in making shoe laces by being cut into suitable lengths and tagged for the purpose, are dutiable at the rate of CO per cent ad valorem under the provisions of paragraph 339. Hiller v. U. S. (lUG Fed. Kep.. 73) and Barthel.s Manufacturing Co. r. U. S. (reported in T. D. 26903) cited and followed.— T. D. 2G954 (G. A. 6245). Braids made of cotton, or of which cotton or other vegetable fiber is the component material of chief value, although suitable for making or orna- menting hats, bonnets, or hoods, are dutiable under the specific provision for "braids" in paragraph 339, and not under paragraph 409, which paragraph is applicable only to articles composed wholly of the materials therein specified. — T. D. 19034 (G. A. 4082). Elastic Braids. — Braids composed of cotton or other vegetable fiber and India rubber are dutiable at GO per cent ad valorem under the provision for " braids " in paragraph 339, and not at 30 per cent ad valorem under para- graph 449. Tiie india-rubber threads used in making such braids are of greater value than the cotton thread employed therein — in the condition of thread — but the expense applied to the cotton thread in converting the two kinds of threads into braid is sonie nine times more than is applied to the india-rubber thread, and makes cotton the component material of chief value "in its condition as found in the article." (See sec. 7, present tariff act.) Braids composed of silk and " in part of India rubber " are also dutiable at GO per cent ad valorem under the specific provisions of paragraph 390. (Ref- erence to recent decisions of the United States Circuit Court for the SoutluTU District of New York In re Calhoun, Bobbins & Co. v. U. S.)— T. D. 23073 (G. A. 4929). Braids made of vegetable fiber and India rubber are dutiable at GO j)er cent ad val(»rem under paragraph 339, irrespective of the value of the India rubber component, and not at 30 per cent ad valorem under paragraph 449. Braids made of silk and India rubber are likewise dutiable at GO per cent ad valorem under paragraph 390. and not dutiable at 50 i)er cent ad valorem under paragraph 391.— T. D. 205.34 (G. A. 4332). Braids, Etc., of Cotton and Other Vegetable Fiber, and Other Ma- terials, including .such as are known as " Battenberg braids," " crown braids," ' lea tlierst itch braids," "featheredge braids," "guipure lace braids," "herring- bone braids," " honiton braids," "linen bobbins," "novelty braids," " renais- Siince braids," " rickrack braids," "star braids," "wave braids," and by various other names, and which are of the same general character as those that were the subject of G. A. 432G, are dutiable at 60 per cent ad valorem under the provisions of paragraph 339. See Hiller et al. v. U. S. (lOG Fed. liep., 73).— T. D. 23564 (G. A. 5096). Worsted Braids, — Certain articles (1) made of wool or worsted braid of different widths stitched in place by hand or nutchinery in various conventional openwork designs and intended to be sewn or otherwise attached to women's cloaks or waists as trinunings or ornaments, and which are incurved or hoi- lovveil at the top to conform to the shape of the garments about the neck, are not dutiable at 50 cents per pound and GO per cent ad valorem under para- graph 371, but at 44 cents per pound and 60 per cent ad valorem under para- graph 370 of said act. (2) A variety of fancy trinunings of difl'erent widths, composed of wool and described in the invoices variously as " mohair gimps," "mohair insertion," "mohair edge," "mohair volants," "braid gimps," and as SCHEDULE N — SUNDRIES. 791 *■ black fancy braids," are dutiable at 50 cents per pound and 60 per cent ad valorem under paragraph 371.— T. D. 19770 (G. A. 4218). Appliqued Collarettes. — Whether collarettes designed to be sewn on women's dresses and intended for wear about the necks of women have been in fact appliqugd or not may be determined by actual inspection, and the court will take judicial notice of the facts in common knowledge and experience that show these articles to have been appliqu§d. Appliqued collarettes, whether in chief value of silk or cotton, were dutiable, silk collarettes at 60 per cent ad valorem under paragraph 390, and cotton collarettes at the same rate under paragraph 339. — Krusi v. U. S. (Ct. Gust. Appls.), T. D. 31213; T. D. 29482 affirmed. Collars are Wearing Apparel. — Women's collars made of silk braid or cord or of both are dutiable under the specific provision in paragraph 390. for articles of wearing apparel made wholly or in chief value of silk. When appliqued they fall within the provisions for appliqu6d articles as well. Garrison v. U. S. (121 Fed. Rep., 409) and G. A. 5664 (T. D. 252.54) distinguished; Goldenberg v. U. S. (124 Fed. Rep., 1003; 130 id., 108; T. D. 25220; 152 Fed. Rep., 658; T. D. 27894) ; G. A. 4363 (T. D. 20731) and G. A. 5357 (T. D. 24.509) followed; U. S. v. Hesse (T. D. 28519) cited.— T. D. 28509 (G. A. 6678). Corsets. — Women's corsets made of cotton and other materials trinmied around the upper border with cotton lace edging, or with embroidered edging, are dutiable at 60 per cent ad valorem under the provisions of paragraph 339, for " wearing apparel, and other articles made wholly or in part of lace or in Imitation of lace," and for " wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery," irrespective of the cost of such trimming or ornamentation. — T. D. 20651 (G. A. 4342). Cotton Borders for Window Curtains. — Articles of cotton from about 4 to 6 inches wide, with figures and openwork effects in different designs, made on the Nottingham lace-curtain machine, or on the Nottingham warp machine, with one straight and one escalloped or otherwise uneven border, and designed for use as a border for window curtains, are dutiable at 60 per cent ad valorem under paragraph 339 and not under paragraph 340.— T. D. 19092 (G. A. 4091). Cotton Cloths. — Fancifully woven cotton cloths having opiuiwork stripes, and other figures, similar in some respects to net or netting, and certain por- tions thereof bearing some resemblance to lace, are not dutiable as laces, lace articles, or articles made wholly or in part of lace, or in imitation of lace, but are dutiable under the "countable paragraphs" of Schedule 1 (304 to 310. in- clusive), with the additional duty of 2 cents per square yard provided in para- graph 313.— T. D. 23357 (G. A. 5024). Cotton Embroidery on Woolen Cloth. — An article having cotton netting as a foundation and covered witJi woolen cloth upon which various designs were embroidered with cotton thread, was intended to be subjected after im- portation to an acid process which will burn out the wool and leave the goods in the form of cotton lace. Held that the use to be made of the goods after importation would not affect their classification, and that they were dutiable under paragraph 371, relating to " articles embroidered of which wool is a com- ponent material," i-ather than under paragraph 339 as " laces." — T. D. 29440 (G. A. 6846). Cotton Screens in a Framework of Wood. — On a review of the statutes and the decisions founded on the statutes, it is held that screens with panels of cotton, ornamented with embroidered designs or with figures appliqued thereon, were not dutiable as furniture or as a manufacture of cotton under 792 DIGEST OF CUSTOMS DECISIONS. tarifT act of 1S97, hut \ven> iliit iahlc uiuUr iiarjiirrapli •^'^•^ iit 00 per cent as "other articles" emhroidereil or appliqued. — Moriimira Hro.s. v. U. S. (Ct. Cust. Appls.), T. D. 31941; (G. A. GG05) T. D. 2S204 affirineil. Crochet Yokes. — So-called cotton crochet yokes, consisting of knitted or crochete threads and by the interjection of other threads, are not within the provision in iiaragraph 339 for imitation lace. Countable Flax Fabrics. — In regai-d to drawn-work articles from which cer- tain of the warp and tiling threads have been withdrawn for the inirpose of producing ornamental effects. Held that the fact that the number of threads is less in some places than in the original groundwork is not sufficient to remove the goods from paragraph 340. where flax fabrics are made dutiable according to weight and count of threads. — U. S. r. IHmann; U. S. v. Simon (C. C. A.)^ T. D. 20271 ; T. 1>. 2.5303 (C. C.) affirnuvl and (G. A. ."..TJO) T. D. 24.373 reversed. Ku.vptian Veils or .scarfs, made of cotton netting and having designs of metal thread that are api)lied to the netting after it has been woven and are made by passing the thread through the fabric and producing the same ornamentation on both sides of the article, are " appliqu&d " within the meaning of paragraph 339.— T. D. 30423 (G. A. 0991). Embroidered Boxes. — Under the proviso in paragraph .3,39 that " no article embroidered shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of which such embroidery is composed," silk-embroidered candy boxes are subject to the duty provided in paragraph 390 for embroideries of silk. The doctrine of ejusdem geneiis does not operate to exclude such articles from the purview of either paragraph. Lichtenstein INIillinery Co. v. U. S. (154 Fed. Rep., 730; T. D. 27919) and Car- ter V. U. S. (143 Fed. Rep., 250; T. D. 27135) followed.— T. D. 29445 (G. A. 0848). SCHEDULE N SUNDRIES. 793 Embroidered Cotton Gloves. — Ladies' cotton gloves lia.ving four parallel lines of needlework in scroll effect near the tops in ornamentation of the same are properly dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 339.— T. D. 27GG3 (G. A. 6461). Dress Goods Embroidered. — Dress goods of wool, embroidered by hand, are dutiable under the provision in paragraph 369 for " dress goods composed wholly or in part of wool, and not specially provided for," and not under paragraph 371 as " articles embroidered by liand or machinery, made of wool or of which wool is a component material."— Hall v. U. S. (C. C. A.), T. D. 26122; T. D. 25340 (C. C.) and G. A. decision (unpublished) afiii-med. Embroidered Dress Robes. — Held that so-called wool dress robes or dress patterns, consisting of women's dress goods of wool, embroidered with silk, imported in single patterns in separate lengths and pieces, each pattern com- prising the material for the body and trimming of a dress, are " dress goods " and are dutiable under the provision in paragraph 369 for " women's dress goods compo.sed wholly or in part of wool," which is limited by the expression " not specially provided for in this act," and not under paragraph 371, which provides, without such limitation, for " articles embroidered, made of wool," nor under paragraph 370, relating to " articles of wearing apparel of every descrip- tion, manufactured in part, composed wholly or in part of wool." — Thomas v. Wanamaker (C. C. A.), T. D. 25155; 123 Fed. Rep., 193 (C. C.) and G. A. decision (unpublished) affirmed. Embroidered Fur Garments. — Fur garments trimmed with embroidered silk, fur chief value, are not dutiable as " manufactures of fur," but as " silk embroid- eries," by virtue of the proviso to paragraph 339, " that no wearing apparel when embroidered shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of whicli such embroidery is composed." The proviso in paragraph 339. relating to articles when embroidered, applies to " wearing apparel," or " other article " or " textile fabric," and is not to be limited or restricted to such articles of wearing apparel only as are textiles or made of textiles. Jaeckel v. U. S. (T. D. 30389), affirming 172 Fed. Kep., 292 (T. D. 29824), and G. A. 0818 (T. D. 29297), followed.— T. D. 30599 (G. A. 7017)." Fur garments, ready to wear, lined with silk and trimmed with embroidery, ore " embroidered articles," though the fur itself has not been embroitlered. The proviso in paragraph 339, relating to " embroidered wearing apparel or other article" or "textile fabric," is not to be considered' as though the second "or" were "of"; nor sbmild the doctrine of noscitur a sociis be applied so as to restrict the proviso to such articles of wearing apparel as are textiles or made of textiles.— Jaeckel v. U. S. (C. C. A.), T. D. 30389; T. D. 29824 (C. C.) and (G. A. 6818) T. D. 29297 affirmed. Embroidered Hosiery. — In construing the proviso in paragraph 339, prescrib- ing " that no wearing apparel when embroidered shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of which such embroidery is composed," Held that this proviso is not to be lim- ited to the articles named in the body of the paragraph, but applies generally, •fixing a minimiim duty on all embroidered goods of whatever material com- posed ; so that cotton hosiery embroi(lereeoscd whdlly or in part of wool, even though cotton be the component material of cluef value. Stone v. Ileineman (KK) Fed. Uep.. 940). We find the merchandise to be wool wearing appan-l. embroidered, and hold 5t dutiable under paragraph 370.— Ab. 22SSr. (T. D. 30447). Embroidered Wool Wearing Apparel. — .Articles of wearing apparel, com- po.sed wholly or in part of wool and enihniidered, are more specitically provideil for as " articles of wearing apparel of every description " in paragrai)h 370 than as "articles em!)roidered by hand or machinery " in i>aragraph .S71. Cases col- latiHl.— T. D. 22893 (G. A. 4890). Etamines. — The word " etamines " in paragraph 339 is used in a denomina- tive and not in a descriptive sense. G. A. 5790 (T. D. 25580), G. A. 5928 (T. D. 2(«k;2), and G. A. 6147 (T. D. 26692) followed. The word " etamines " in paragraph 339 defined, and certain merchandise held to be included therewithin and other merchandise held not to be included there- within, in accordance with the sco^ie of that definition. — T. D. 29259 (G. A. 6804 ) . Fancy Fringed Linen Towels. — Flax towels of the kind known as " ma- crame " towels or as " knotted fringed " towels, which are ornanientod at the ends with a fancy fringe somewhat resembling crocheted lace and ti'miinating in ordinary fring**, such ornamentation being about 6 inches in width, are duti- niilc under the provisions of paragraph 346 for woven articles of flax weighing .iver 4A ounces per square yard and containing more than 120 and not more than ISO threads per square inch, and not at 60 per cent ad valorem under the jirovisions in paragraph 339 for " articles made wholly or in part of lace or in imitation of lace."— T. D. 22764 (G. A. 4854). Featherstitch Braids. — Featherstitch braids, being generally ;ind uniformly known in trade and conunerce as "braids." are dutiable muler the oo nomine provision therefor in paragraph 339 and not as " bindings " under paragraph 320. Congress, having reenacted in paragraph 339 the provision for braids without change of phraseology, adopted the construction put upon that term imder the acts of 1890 and 1894.— U. S. v. Barucli (U. S.). T. D. 32300; T. D. 29791 (C. C. A.) revei-sed ; T. D. 28579 (C. C.) and Ab. 12333 (T. D. 27543) affirmed. Held that certain so-called featherstitch braids, produced by a process of weaving and not of l)raiding, are commercially known as braids, and are duti- able as such imder paragraph 339 and not under paragraph 320, relating to bindings, tapes, etc.— Voni Baur v. U. S. (C. C), T. D. 264.56; (G. A. 5744)' T. D. 25480 aflirmed. Furniture, Embroidered, is properly dutiable at the rate of 60 per cent ad valorem by virtue of the proviso to paragraph 339.— T. D. 28293 (G. A. 6635). Hat Tips, Strips, and Sides. — Cotton nets or nettings, cut into narrow strips or small pieces, and designed for use in lining the sides and crowns of hats, being known as hat tips, strips, and sides, are dutiable under the provision in SCHEDULE N SUNDRIES. 795 paragraph 339 for "net or iieltinRs. composed wholly or in chief value of cotton," and not under the provision in paragraph 322 of " all manufactures of cotton." In re Tilge, G. A. 3327 (T. D. 16S08), and Tilge v. U. S. (115 Fed. Rep., 254) followed.— T. D. 24784 (G. A. 5476). Hemstitched Lace Handkerchiefs. — Hemstitched lace-trinnned linen hand- kerchiefs are more specifically provided for under paragraph 339 as " handker- chiefs in pai't of lace not elsewhere specially provided for," than under paragraph 345 as " handkerchiefs, hemstitched." G. A. 6GS8 (T. D. 28594) and Glendinning r. U. S. (T. D. 29166) followed.— T. D. 29171 (G. A. 6791). Hemstitched lace-trimmed linen handkerchiefs are more specifically provided for in paragraph 339 as " handkerchiefs in part of lace not elsewhere specially provided for," than in paragraph 345 as " handkerchiefs, hemstitched." — Glen- dinning V. U. S. (C. C), T. D. 29166; (G. A. 6688) T. D. 28594 affirmed. Imitation-Lace Articles. — The provision for " articles made in imitation of lace," in paragraph 339, includes articles containing no lace in their make-up; and collar and cuff sets made of braids, cords, and threads, imported ready to be attached to the garments on which they are to be worn, are dutiable under said provision. U. S. v. Hesse (158 Fed Rep., 407; T. D. 28519). reversing 1.54 Fed. Rep., 171 (T. D. 27980), and affirming G. A. 6283 (T. D. 27086), followed.— T. D. 29116 (G. A. 6782). Wearing Apparel in Imitation of Lace. — The provision in paragraph 339 for wearing apparel " in imitation of lace " relates to articles which contain no lace in their make-up, and include collar and cuff sets composed of braids sewn together and ornamented with cords and tlu-eads. — U. S. v. Hesse (C. C. A.), T. D. 28519; T. D. 27980 (C. C.) reversed and (G. A. 6283) T. D. 27086 affirmed. Lace Articles. — The provision for " articles made of lace," in paragraph 339 is not limited to articles made from lace bought and .sold by the yard, but includes also such as are made by sewing together pieces of lace produced in shapes designed to be used in making the articles. — Goldenberg v. U. S. (C. C), T. D. 27894; (G. A. 6290) T. D. 27113 affirmed. Lace Collars. — The provision for "articles made of lace" in paragraph 339 is not limited to articles made from lace bought and sold by the yard, but includes also such as are made by sewing together pieces of lace produced in shapes designed to be used in making the articles. — Goldenberg v. U. S. (C. C. A.), T. D. 28715; T. D. 27S94 (C. C.) and (G. A. 6290) T. D. 27113 affirmed. Lace Curtains — " Made on the Nottinafham Machine." — The expression "made on the Nottingham lace-curtain machine or on the Nottingham warp ma- chine," as u.sed in paragraph 340, does not cover a curtain made partially on such machine and partially on some other machine not a Nottingham. — T. D. 21942 (G. A. 4641). Lace Flouncings. — Silk net or netting in pieces so cut or lashioned as to be suitable for corsages and skirts of women's costumes, with pieces of lace attached thereto for flouncings or other trinnnings, and which are put up in cartons for sale in single patterns, are dutiable at 60 per cent ad valorem under the provision for wearing apparel in paragraph 390. Articles similar to the alove composed of embroidered cotton netting and of cotton lace, also articles of like material known as cotton scarves or scarfs, or as mull ties, are dutiable under the provision for wearing apparel in para- graph 339. Silk-lace flouncings of various widths similar to goods described in G. A. 3738 are likewise dutiable at 60 per cent ad valorem under paragraph 390.— T. D. 20851 (G. A. 4387). 700 DIGEST OF CI^PTOMS DEnSTOXS. Lace Neckwear is more specifically piovidtvl for in paragraph 339 as " wear- iiig apparel made wholly or in i)art of lace " than in paragraph 314 as " articles of wearing apparel of every description, including neckties or neckwear." — Goi(leni)erg r. U. S. (C. C. A.), T. D. 2522U ; 124 Fed. Kep., 1003 (C. C), and (G. A. 4S79) T. D. 22S68 affirmed. "Marly," — Cotton fabrics known as "Marly" and classified as netting under par;igrai)h 330 were clainie4.'34 (T. D. 31543). Silk Mourning Crapes. — Woven fabrics in the piece, composed chiefly or wholly of silk, dyed in Uie piece, and which are known commercially and popu- larly as " moundng crapes " and are designated as 4 by 4, 5 by 4, and as 6 by 4 crapes, are dutiable at 00 per cent ad valorem under the provisions for " veil- ings " and for "trimmings" in paragraph 390, in accordance with the decision of the United States Circuit Court for the Southern District of New York, ren- dered January 22, 1900, in the suit of H. Robinson v. U. S.— T. D. 22160 (G. A. 4698). Ornaments. — Garnitures, hussar sets, and other completed unities, known in the trade as " ornaments " and not being composed in part of lace, embroidery, beads, or spangles, are properly dutiable, where not provided for eo nomine, as manufactures of their component material, wholly or in chief value, and not as " trimmings."— T. D. 25254 (G. A. 5664). Ornaments in the Piece. — Ornaments, loops, and medallions of silk, which are manufactured separately but are temporarily stitched together in lengths for convenience and economy in handling, and which are u.sed singly in dee- orating garments, are dutiable as manufactures of silk under paragraph 391, rather than as trinunings under paragraph 390. U. S. v. Hilbert (171 Fed. Kep., 69; T. D. 29815) followed.— T. D. 30067 (G. A. 6935). Ornaments, loops, and medallions of silk, which are manufactured separately but are temporarily stitched together in 6-yard lengths for convenience and economy in handling and carding, and which are used singly in decorating gar- ments, are dutiable as manufactures of silk under paragraph 391, rather tlian as trimmings or galloons under paragraph 390. — U. S. v. Hilbert (C. C. A.), T. D. 29815; T. D. 29005 (C. C.) allirmed and (G. A. 6180) T. D. 26808 reversed. Silk Ornaments and Garnitures. — Certain articles composed of cord and braid, made in oi)enwork designs stitched in place, intended for use as orna- ments on the fronts of W'omen's costumes, known as garnitures or hussar sets, and sold in the piece and not by measure, are not dutiable as silk trinunings under i»aragraph 390, but as manufactures of silk, not specially provided for, under paragraph 391.— U. S. v. Garrison (C. C. A.), T. I). 25072; 121 Fed. Hep., 149 (C. C), affirmed and (G. A. 4425) T. D. 21060 reversed. Parasols, Kmbroidered or Ajtpliqued. — Tlie iini)()rtations were made, some under the act of 1897 and tlie remainder under the act of 1909. The question raised is whether the proviso to paragraph 339 of the first act and the pro- visos to paragraphs 349 and 402 of the last act may be construed to exclude from their ojierafion, respectively, paragraph 402, lariff act of 1897, and jiara- graph 478, tariff act of 1909, and so affect the duly on the parasols of the im- portation. There seems to be nothing in the language of the provisos that would limit their operation, and a fair interpretation requires that thej^ should be held to cover the goods here. They were properly applied in making the assess- ment. U. S. V. Harper (2 Ct. Cu.st. Appls., 101; T. D. 31655) distinguislied.— Claflin Co. et al. r. U. S. (Ct. Cust. Appls.), T. D. 32988; (G. A. 7368) T. D. 32558 atlirmed. SCHEDULE N SUNDRIES. 797 Strips of Plush, about li inches in width and of various lengths, cut out of the plush fabric by means of a machine, leaving serrated or scalloped edge effects without any selvage or binder upon the edges or any treatment to prevent un- raveling, Held to be properly dutiable at the rate of $1 per pound and 15 per cent ad valorem as plush under the provisions of paragraph 386. — T. D. 28201 (G. A. 6602). Renaissance Lace Articles. — Articles made of cotton braid, thread, and rings, and which are commercially known as " Renaissance lace motifs," are dutiable as laces or articles made wholly or in part of lace, or in imitation of lace, under paragraph .339. U. S. v. Van Blankensteyn (91 Fed. Rep., 977) fol- lowed.— T. D. 26750 (G. A. 6163). Scalloped Articles. — Something more than stitches, utilitarian in character, are needed to bring the scalloped articles of the importation within the term " Embroidered articles " ; there should be stitches superimposed with the pur- pose of producing an ornamental effect. The articles themselves and the testi- mony here go to show they were dutiable under paragraph 346. — Simpson v. U. S. (Ct. Cu.st. Appls.), T. D. 32569; (G. A. Ab. 27399) T. D. 32089 reversed. Embroidery is ornamental needlework. U. S. v. Waentig (T. D. 30225) followed. Certain sc^illoped articles held dutiable at the rate of 60 per cent ad valorem under paragraph 339 as "articles embroidered."— T. D. 30271 (G. A. 6966). Scalloped articles, the edges of which have been stitched over a cord, the needlework being of the plainest description and serving simply to prevent the articles from raveling, are not " embroidery " or " embroidered in any man- ner " within the meaning of paragraph 339. — U. S. v. Waentig (C. C. A.), T. D. 30225; T. D. 29598 (C. C.) and (G. A. 6205) T. D. 26853 affirmed. Shirts with Embroidered Initials. — Initials embroidered on cotton shirts makes of the shirts embroidered articles, and the importation was dutiable as such under paragraph 339. — Woodruff & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31942; (Ab. 22650) T. D. 30314 affirmed. Narrow Silk Fabrics Showing Original Designs. — Trimmings were provided for eo nomine in paragraph 390. The testimony shows that silk fabrics such as those imported, one-half to 1\ inches in width, with original designs thereon, are known commercially as trimmings ; and they fell within the eo nomine description, although the term is a comprehensive one and may include articles that are sometimes designated by a name more restricted in meaning. The importation was dutiable under paragraph 390. Sidenberg v. Robertson (41 Fed. Rep., 763); Naday v. U. S. (164 Fed. Rep.. 44).— Loewenthal v. U. S. ; Sundheimer v. U. S. (Ct. Cust. Appl.s.), T. D. 31592; T. D. 30935 and (G. A. 6909) T. D. 29761 affirmed. Silk Trimmings — Galloons. — In paragraph 390, relating to " galloons, trim- mings," and many other articles " of silk, or of which silk is the component material of chief value," the term " trimmings " is used in its conmiercial rather than in a descriptive sense.— Naday et al v. U. S. (C. C. A.), T. D. 292.52; T. D. 28329 (C. C.) and (G. A. 5923) T. D. 26049 affirmed; T. D. 28330 (C. C.) and Ab. 6834 (T. D. 26417) affirmed. Tuckings, Woven. — The term " tuckings " is not limited to merchandise wherein the tuck or pleat has been made by sewing, but applies also to goods wherein the tuck or pleat has been made by weaving. Woven tuckings are accordingly dutiable as tuckings at the rate of 60 per cent ad valorem under paragraph 339.— T. D. 22162 (G. A. 4700). 798 mCKST OF CUSTOMS DECISIOXS. Silk Veilings. — Woven goods, of light texture, coiiiiioscd of silk, 45 centi- meters in widtli, having closely woven borders of the same color as the body of the fabric, which are especially designed and adapted for use as veilings or in making veils, are used chiedy for that i)urpose and are known cominercially as " chiffon veils," or " veilings," are !)(). (i. A. 44;{.j (T. I). 2111.1) and U. S. v. Lahey (S3 Fed. Kep., G91 ) citeil and followed.— T. I>. 20:^)2 ((}. A. GU33). DPXISIONS UNDER THE ACT OF 1894. Headed Articles. — Laces, including flouncings, insertings, gimps, ni'ts or nettings, ornaments, and other articles, composed of a foundation of netting and other fabrics made wholly or in chief value of silk, or of silk and cotton or other vegetable? liber or substances, ornamented or enriched with glass, gelatin, or metal beads, spangles, etc., in different colors, are dutiable at 3.5 per cent ad valorem under the provision in paragraph 354 for " manufactures known connnercially as bead, beaded or jet trinnnings or ornaments." and not at 50 per cent ad valorem, as assessed and as held by the board in G. A. 3t»5G, G. A. 3103, G. A. 3104, G. A. 3108, and G. A. 3195. (See decision of the United States Circuit Court of Appeals for the Second Circuit In re Morrison et al. v. U. S., 107 Fed. Rep., 113.)— T. D. 23232 (G. A. 4978). Chiffon or Mousseline Veiling, Silk Edgings, Lace Tidies, Etc. — Gauze- like silk fabrics from about 12 to 18 inches and upward in width and in various colors and shades of color, which are known as chiffon, chiffon veiling, mousse- line, or mousseline veiling or bands, aiul by otlier nameij, and which are used chiefly as veiling or in making women's veils, but are also used more or less in making waists and skirts for women's dresses or costumes ami for otlier pur- poses, are dutiable at .50 per cent ad valorem under the provision for " veilings " in paragraph .301. (See G. A. 3140 and In re Lahey et al., 83 Fed. Rep., GOl, and Robin.son v. U. S., api)ealed from G. A. 4437.) Tidies, doilies, bed .sets, window curtains, and otlier articles composed wholly or in i)art of renaissance, Nottingham, and other laces, and which are made either on the Nottingham lace machine, the " schiflli " lace or embroidery ma- chine, or on otlier machines or frames, or made by hand, are dutiable at 50 per cent ad valorem under the provisions of paragraph 276. (See G. A. 2393, G. A. 4630, and Lahey & Duncan v. U. S.. and U. S. v. Van r>Iankensteyn et al., 71 Fed. Rep., 870, and 91 Fed. Rep., 977.) Edgings a half inch and upward in width, lonipo.sed wholly or in chief value of silk, and which have one escalloped or otherwise irregular border, are duti- able at .50 per cent ad valorem under the provision for "laces" in paragrai)h 301. (See G. A. 2840 and Lahey & Duncan r. U. S., T. D. 17.59G; also G. A. 3443 and G. A. 4001.)— T. D. 2.3231 (G. A. 4977). Cotton Boleros, so called, being embroidered articles designed as ornaments for women's dresses and intended to be stitched to the waists of dresses, are dutiable at 40 per cent ad valorem under paragraph 2.58 as "wearing api)arel," and not at 50 per cent, under paragrai)h 276, as "articles embroidered by hand or machinery." Arnold. Constable & Co. v. U. S. (147 U. S., 494), applied and followed. The term "wearing apparel" is more specific than tlu- expression "articles embroidered by hand or machinery." — T. D. 100;?2 (G. A. 4080). Embroidered Fabrics. — Woven fabrics and nettings in the piece, with plain or one escalloped or fancy edge, composed of cotton or other vegetable fiber, embroidered or tamboured, and known variously as dotted or figured Swisses, sash muslin, muslin sash curtain, frilled nuislin cloth, frilled sash muslin, sash SCHEDULE N SUNDRIES. 799 lace borders, Troubille batiste, allovers, embroidered flouncin^s or flounces, etc., dutiable as embroidered or tamboured articles under paragraph 276. — T. D. 18603 (G. A. 4001). Plounciiigs and Edgings. — So-called " flounces " or " flouncings " of silk and cotton, from about 6 to 14 inches and upward wide, comprising a netting foun- dation with figures in various designs wrought thereon by hand or in a lace machine, or embroidery machine or frame, and having one escalloped or other- wise irregular border, which are chiefly used in making or trimming the skirts of women's costumes, belong to the class of articles known commercially as "laces," and are dutiable as such under paragraphs 276 and 301. (See G. A. 3738 and G. A. 3740, affirmed by United States Circuit Court for the Southern District of New York in IMuser Bros. v. U. S. on Mar. 14, 1901.) Silk edgings, being trimming laces from about a half inch to 6 inches wide, with one escalloped or otherwise irregular edge, are dutiable under the provi- sion for "laces" in paragraph 301. (See G. A. 2840, affirmed by the United States Circuit Court for the Southern District of New York in Lahey et al. v. U. S., 71 Fed. Rep., 870.) Silk chiffon, niousseline, or muslin, 12 inches wide and upward, with borders a half inch and more wide, produced by close-woven threads of the same mate- rial and color as the body of the fabric, are dutiable under the provision for " nettings and veilings " in paragraph 301. ( See G. A. 3140 and decision of the United States Circuit Court for the Southern District of New York In re U. S. v. Lahey et al., 83 Fed. Rep., 691).— T. D. 22989 (G. A. 4917). Galloons,- -Held as to certain cotton bands in widths not less than 1 inch, with perfectly straight or plain selvaged edges, which are used in trimming hats, that, although such articles up to an inch in width may be known as galloons in trade and commerce, they are not so known when their width exceeds 1 inch. Hatbands. — Certain woven cotton articles, from 1 to 2^ inches wide, chiefly used as hatbands for trimming men's hats, Held to be dutiable as " trimmings" of cotton under paragraph 276, and not as " galloons " under f)aragraph 263, nor as " manufactures of cotton not specially provided for " under paragrapli 264.— U. S. V. Graef (C. C. A.), T. D. 24975; 120 Fed. Rep., 1015 (C. C.) reversed and (G. A. 4991) T. D. 23280 affirmed. Handkerchiefs of cotton or other vegetable fiber, which are hemstitched or Imitation hemstitched, with only an initial letter embroidered thereon, are duti- able, if imported or withdrawn from warehouse under the tariff act of 1890, at 50 per cent ad valorem under paragraph 349 of that act, and if imported or withdrawn after August 28, 1894, at 40 per cent ad valorem under paragraph 258 of said act. Under G. A. 2301 and G. A. 3432, affirmed by the United States Circuit Courts of Appeals for the Second and Third Circuits, in the suits, respectively, of U. 8. v. Harden and U. S. v. Jonas (63 Fed. Rep., 182, and 83 Fed. Rep., 167).— T. D. 19068 (G. A. 4088). Initial or Monogram Embroidered Articles. — Pillowcases, napkins, sheets, etc., of linen, with embroidered initials or monograms, are dutiable as em- broidered articles and not as manufactures of flax. It is not necessary in order to bring them within paragraph 276 to show that they are either commercially or popularly known as embroideries. — T. D. 17262 (G. A. 3524). Plastrons and Zachens. — The articles described as " plastrons " and " zachens," are small pieces of embroidery designed to be used as ornaments for women's dresses and are not wearing apparel, within the intent of the statute (par. 258).— T. D. 16477 (G. A. 3230). 800 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Articles Embroidered with One Initial. — Articles upon wliicli the only em- broidery consistetl of a single initial are not dutiable as embroideries. — U. S. v. Amster (C. C), 71 Fed. Rep., 958. Cotton Hraids. — Braids 95 per cent cotton and 5 per cent of other materials, commercially known as "cotton braids," though bought and sold as "cotton hat braids," "cotton fancy braids," etc., and used in the manufacture of hats, are dutiable as braids and not as manufactures of cotton nor as cotton gimps, gal- loons, webbing, etc., nor as nonenumeratcd articles nor free under paragraph 518.— Zimnierman v. U. S. (C. C), Gl Fed. Rep., 938. Cotton Hemstitched Lawns, imported in pieces of from 28 to 30 yards in length and 45 inches wide, having a broad hem about 5 inches wide turned over and sewed down, the body of the goods being homogeneous cotton cloth containing from 1.50 to 200 threads to the square inch, counting warp and filling, but (tpenwork patterns or figures made by drawing out threads appearing con- tinuously upon certain parts of the goods, being chiefly used for women's and girls' dresses, skirts, and aprons, the broad hem constituting a part of such gar- ment when made up, but the material being also sold for sash curtains, are dutiable as manufactures of cotton and not as wearing apparel. — In re Mills (C. C), 56 Fed. Kep., 820. Cotton Lace invoiced as tatting held dutiable as lace. — T. D. 10204 (G. A. 3083). Cotton Nets. — The merchandise consists of plain and a variety of figured silk lace nets and veilings, and silk lace drapery nets made on lace machines, and distinguished by the hexagonal mesh. The hexagonal mesh is the essential feature, as it is the distinguishing characteristic of lace, the process of its for- mation being akin to knitting, as it is the antithesis of weaving. The presence of the hexagonal mesh in a textile fabric is conclusive of the fact that it is a lace, whereas Its absence is equally conclusive of the fact that it is a woven fabric; that is to say, not a lace. (Finding of the board.) Held, that silk goods, which, although nuide in the manner of laces and having the substan- tial characteristics of laces, are not commercially known as laces, but as silk nets, veilings, and drapery nets, are dutiable as manufactures of silk and not as laces. Reversing T. D. 12.3.34 (G. A. 1106) ; T. D. 140.52 (G. A. 2103). Ap- peal of Field (CO, 50 Fed. Rep., 908; U. S. v. Field (C. C. A.), 54 Fed. Rep., 367.— T. D. 14166 (G. A. 2165). Curtains, Tidies, and Shams made of cotton laces and known commercially by their respective names are dutiable as manufactures of cotton and not as cetton laces.— Les.ser v. U. S. (C. C), 89 Fed. Rep., 197. Drapery Net consisting of a silk fabric having a foundation of plain net with embroidered figures is a manufacture of silk. Sustaining the board. — U. S. V. McAlpin (C. C), 76 Fed. Rep., 4.51. Drawn Work — Dureau Covers. — Cotton bureau covers and other like articles ornamented by fancywork or elTects iiroduced in part by drawing out threads of the fabric and in part by binding (he remaining threads into groups, so as to form open spaces, such work being known as " drawn work," are dutiable as manufactures of cotton and not as embroidered cotton niainirncinres. — Meyer v. U. S. (C. C). 90 Voi]. Rep., 80.3. Embroidered and Hemstitched Handkerchiefs. — Cotton hemstitched hand- kerchiefs, with a single letter embroidered thereon, commercially known and designated as hemstitched initial handkerchiefs, are dutiable as handkerchiefs SCHEDULE N SUNDRIES. 801 and not as embroidered and hemstitched liandljercliiefs. T. D. 17051 (G. A. 3432) ; T. D. 14455 (G. A. 2301) ; In re Gribbon (C. C), 53 Fed. liep., 78; (C. e. A.) 55 Fed. Rep., 874; U. S. v. Harden (C. O. A.), 68 Fed. Rep., 182; U. S. V. Jonas (C. C. A.), 83 Fed. Rep., 167. The provision for " embroidered and hemstitclied handlierchiefs " covers only handlierchiefs which are botli embroidered and liemstitched, and tliese words can not be talten distributively so as to include handkerchiefs which are em- broidered only or hemstitched only. 53 Fed. Rep., 78, affirmed. In re Gribbon (C. C. A.), 55 Fed. Rep., 874. In affirming the judgment of the circuit court it is not to be taken that we concur in the opinion that the embroidered handkerchiefs whicli are not hem- stitched are, by the proviso of this paragraph, dutiable as embroidered textile fabrics. It would seem that they are manufactured articles advanced beyond and outside of the category of textile fabrics, and, like hemstitched handker- chiefs, dutiable under paragraph 349 (1890) as handkerchiefs. We do not decide this proposition definitely, however, because the case is here upon an appeal by the collector only.— Robbins v. U. S. (C. C), 90 Fed. Rep., 805. Embroideries. — The main object of the proviso in paragraph 373 was to prevent the clas.sification by their specific names of articles embroidered with some material, which classification would render them dutiable at a lower rate than embroideries of that material ; but such articles may be dutiable at a greater rate, because a higher duty may be imposed upon articles of that specific description.— In re Schefer (C. C. A.), .53 Fed. Rep., 1011. Embroideries — " Materials of Which Composed " Construed. — The phrase " materials of which they are respectively composed " refers to the wearing apparel and textile fabrics and not to the material of which the em- broideries are composed.— T. D. 129^9 (G. A. 1.500). Embroidery — Clocking on Hose Dutiable as. — Silk clocked cotton hose valued at not more than .$2 per dozen pair held dutiable as embroidered wearing apparel and not as hose.— T. D. 14327 (G. A. 22.56). Feather-Stitched Braids being an article from one-fourth to one-third of an inch in breadth, woven on a loom and ornamented with certain patterns, " herringbone " and others, are dutiable as cotton braids and not as cotton trimmings. T. D. 126.52 (G. A. 1301) ; T. D. 1.3872 (G. A. 2025) ; In re Diecker- hoflf (C. C), 54 Fed. Rep., 161; modifying T. D. 10340 (G. A. 61) ; T. D. 107.57 (G. A. 310).— T. D. 14144 (G. A. 2143). Soutache Gilt Braid, consisting of cotton cables, around which is braided a gilt thread composed of metal wire and cotton thread, is dutiable as a manu- factured article composed in part of metal, and not as metal thread. — Wolff r. U. S. (C. C. A.), 71 Fed. Rep., 291. Jacquard Fabrics. — A fabric made on a loom with a Jacquard attachment and which is not known in trade as " embroidery " or an " article of wearing apparel embroidered by hand or machine " can not be classified under this paragraph as embroidery. — In re Fellheimer (C. C), 66 Fed. Rep., 720. L/ace Braids. — Openwork fabrics with borders composed of cotton and of cotton and linen, known as lace braids and as Honiton braids (cotton chief value), are dutiable as braids or as manufactures of cotton and not as lace. The term " lace braids " is not sufficient to warrant their classification as laces.— T. D. 14.501 (G. A. 2312). 60690°— 18— vol. 1 51 802 DIGEST Ul' CUSTOMS DECISIONS. Silk Lm-t's Composed of Silk and Mohair, the hitter being a product of wool or worsti'd, silk hi-iiii: the coiiiitoneiit of chief value, are dutiable as hices and not as mamifactures of sUk.— Levi v. U. S. (C. C), 87 Fed. Hep., 193. Openwork Cotton Goods, known as Congress canvas, vitrage, and etaniines. held dutiable as manufactures of cotton and not as countable cottons. — T. D. 14012 (G. A. 2370). Screens, composed of cotton, i)aper, and wood, dutiable as embroidered arti- cles at ()0 per cent ad valorem. Trotest of importers invalid, as claim was not made that p:ip> r was chief value of article, as determined by appraiser on sult.sequeut e.\aniin.ition. — Dept. Order (T. 1). lS7!)r)). Screens of Wood and Knihroidered Silk (silk chief value) held (luti:iliU> as embroideries and not as furniture.— T. D. 12148 (G. A. 1010). Tanibonred Curtains and Pillow Shams. — Tamboured .sash window cur- tains of cotton in the piece, which requires only cutting and hemming to make them window curtains, are similar articles to lace window curtains. Tamboured pillow shams consisting of a Ihie cotton fabric, ornamented with figures and designs in tamboured work, in general appearance very like em- broidery, are dutiable as tnnil)oured articles. — Lahey v. U. S. (C. C. A.), 71 I'ed. Uep., 870. Veilings in tlie Piece. — Silk veils or veilings in the piece, with borders upon them, and a distinctly marked line between the borders, designating where they lire to be cut off, are dutiable as wearing apparel ami not as manufactures of pilk.— T. D. 14714 (G. A. 243G) ; T. D. 158GG (G. A. 21)GG) ; Oppenheimer v. I J. S. (CO, Gl Fed. Kep., 283; Same v. Same (C. C. A.), GO Fed. Uep., 52. White Prilled Muslin.s. — Cotton muslin in pieces 30 yards by 30 inches, having hemmed to one edge a frill about 3 inches wide, with an embroidered, Bcalloped, or fancy border, and known to the trade as " white frilled muslins " iind not as " ruflled flouncings or embroideries," is dutiable as embroideries. — Field V. U. S., 73 Fed. K(>p., 808. Worsted Shawls Embroidered with Silk and worth over 40 cents per pound are dutiable at 44 cents per pound and 50 per cent as worsted .shawls, iind not as embroideries. T. D. 13878 (G. A. 2031) ; In re Schefer (C. C), 49 Fed. Rep., 82G; allirmed (C. C. A.), 53 Fed. Rep., 1011.— T. D. 15021 (G. A. 2598). DECISIONS UNDER THE ACT OF 1883. Beadings — Braids. — Narrow metal braid, bearing square beads of glass, used for trinuning ladies' garments and known conunercially as galloon.s, is dutiable as such. Narrow metal braid, bearing beads of glass, used for trimming ladies' garments and conunercially known as metal lace, is dutiable as such and not as bead ornaments nor as manufactures of metal. Narrow cotton trimmings covered with black gla.ss beads, known in trade as jet headings or trinnnings or imitation of jet, is dutiable as manufacture of jet and not as bead ornaments. — I.oewentlial v. U. S., 91 Fed. Rep., 644. Embroidered Linen Handkerchiefs were dutiable as handkerchiefs under paragraph 334 and not under paragraph 337 as embroideries. — Robertson v. Glendenning, 132 U. S. 158. Gorinss for Shoes. — Laces made by machinery out of linen thread were a.ssessed as manufactures of flax and claimed to be dutiable as thread lace. llchl, that as the evidence clearly showed that the goods were invariably bought and .sold as " torchons " and not as thread laces, and thread lace was always handmade, it was proper to direct a verdict for the defendant. SCHEDULE N SUNDRIES. 803 Elastic goring for shoes composed of worsted, cotton, and india rubber is dutiable as gorlngs and not as india-rubber fabrics. — Drucker v. Robertson (C. C), 38 Fed. Rep., 97; Robertson v. Salomon, 144 U. S., 603. Elastic goring for shoes, composed of silk, cotton, and india rubber, held to Ite dutiable as india-rubber fabrics and not as webbing. — Drucker v. Robertson (C. C), 38 Fed. Rep., 97. Comniercial Designation — Cotton Laces. — The expression " cotton laces " in paragraph 325 is not merely a descriptive term as to the trade meaning of which no evidence was admissible ; and it is competent to show whether a trade understanding as to its meaning existed and, if so, whether it included certain classes of lace articles. Lace articles in a completed form, not made up from lace in the running yard, but produced originally as lace only in their finished condition. Held to be " cotton laces " within the ordinary significance of that term as used in para- graph 325 and to be dutiable as such in the absence of proof of a contrary trade understanding of the meaning of that expression. — Mills v. Robertson (C. C), T. D. 27509. Linings. — The term " trimmings " should not, under the evidence, be given any technical or particular commercial meaning, but should receive its pruper signification and common import as used and applied in ordinary life. The mere fact that chinas and merca lines are bought and sold by those par- ticular names and are called " linings " does not necessarily exclude them from the class of trimmings if they are in fact trimmings chiefly used for making or ornamenting hats, bonnets, and hoods. The fact that the articles are imported by the piece and must be cut up before they are actually applied to use in making or ornamenting hats, bonnets, and hoods does not exclude them from the class of trimmings if they are distinctly adapted and chiefly used for trimming hats, bonnets, and hoods and are not specially enumerated or provided for. Hat trimmings are dutiable under this paragraph and not under the silk act of February 8, 1875, notwithstanding that silk is chief value and they contain less than 25 per cent of cotton. This paragraph includes goods known respectively as " chinas " and " merca- lines " and principally used for lining hats, if such goods are trimmings and are chiefly used for making or ornamenting hats, l)onnets, and hoods. — Meyer v. Cadwalader (C. C), 49 Fed. Rep., 19; Hartranft v. Meyer, 149 U. S., 544. Nets. — Cotton goods known in trade and commerce in this country as mos- quito net, Hamburg net, Nottingham curtain net, taped and not taped, Notting- ham pillow shams, Nottingham tidies, and Nottingham bedspreads were imported and assessed as cotton laces or embroideries. The importer claimed that they Avere dutiable as manufactures of cotton. Verdict for the importer as to the mosquito net and Hamburg net and sustaining the collector as to the other importations. — Claflin v. Robertson (C. C), 38 Fed. Rep., 92. Trimmings, Hat and Bonnet. — Trimmings of various styles and materials, some composed entirely of silks, some chiefly of silk, some chiefly of metal, and some being a combination of both silk and metal, used exclusively or chiefly for hat or bonnet trimming and not suitable nor used to any appreciable extent for any other purpose, are dutiable as hat trimmings and not as manufactures of silk or metal. Whether the goods were trimmings used exclusively or chiefly in the making and ornamentation of hats, bonnets, or hoods was a question for the determina- tion of the .iury, and it was error in the trial court to instruct otherwise. — Walker v. Seeberger, 149 U. S., 541. 804 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER STATUTES rUIOU TO THE ACT OF 1883. Silk Laces. — Tlie term " silk " before " silk vestings, laces, etc.," in the absence of any other con.sideration (lian the terms of the statute, the words "silk laces" emhr.ice all laces made of silk; and to restrain or limit this mean- ing it is not enoujih to say that in commerce a thinj; included in the general desi>;uation is usually or univer.sally spoken of by its .specific particular name. I'roof that silk lace is known in trade as " hl.ick tlin-ad lace" does not take it out of the duty laid upon it as " silk lace " and subject it to a duty as thread lace. Unless the goods themselves were specifically known as "thread lace" to distinguish them from other laces made of silk (in which case Congress must be i)resumed to recognize the distinction) they were dutiable at 60 per cent as silk laces.— JatTray v. Murphy {19 Int. Uev. Kec, 143), 13 Fed. Cas., 285. Silk Veils. — The term "silk veils," in the absence of any other language, includes all veils made of silk, and the presumption is that " crape veils," being nianufactun>s of silk, are emi)raci'd within the term "silk veils." But if it be shown that in trade and connnerce " crape veils " are not " silk veils," that is, are contradistinguished from " silk veils," and are commercially kn(»wn as different articles from "silk veils," and that the term "crape veils" is a distinctive term which disliriiiuishes the article called by that name from a silk veil, then the term " silk veil " fails to designate a crape veil, and crape veils are dutiable as manufactures of silk. — Morrison v. Arthur (13 Blatchf., 194; 22 Int. Kev. Rec, 10), 17 P'ed. Cas., 833. 359. Chamois skins, 15 per centum ad valorem ; pianoforte, piano- 1913 forte action, eiuinieled upholstery leather, and glove leathers, 10 per centum ad valorem. 451. * * * chamois skin, 20 per centum ad valorem ; * * * 1909 i)ianoforte leather and pianoforte-action leather, and glove leather, 20 per centum ad valorem; * * *. 438. * * * chamois * * * skins * * * not specially provided 1897 for in this Act, 20 per centum ad valorem; * ♦ * pianoforte leather and pianofortu-action leather, .35 per centinn ad valorem; * * ♦_ 341. * * * chamois * * * skins not specially enumerated or 1894 i)rovided for in this Act, 20 per centum ad valorem; * * * pianoforte leather and i)ianoforte-action leather, 20 per centum ad valorem ; * * * 456. * * * chamois * * * skins not specially enumerated or 1890 provided for in this Act, 20 per centum ad valorem ; » * * ; pianoforte leather and pianoforte-action leather, 35 per centum ad valorem ; * * ♦. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Cru.st Chamois Skins. — Merchandise classified as chamois skins under para- graph 359 was claimed dutiable as glove leather under the same paragraph. Protest overnded. G. A. 7425 (T. D. 33143) noted.— Ah. 380.57. Chamois Skins (invoiced as glove leather, natural dole and white dole) which have been subjected to a special treatment to fit them for use as glove leather, such treatment being shown to render them not adaptable In a com- mercial sense to any of the other u.ses to which chamois skins are"commercially put, are dutiable as "glove leathers" and not as "chamois skins" (par. 359). — U. S. V. Stiner & Son (Ct. Cust. Appls.), T. D. 37105; (G. A. 7934) T. D. 365.57 aflirmed. SCHEDULE N SUNDRIES. 805 Glove Leather. — Split sheepskin fleshers, tanned by the acid or formaldehyde process, specially finished for use in the making of gloves, and generally used for that purpose, are classifiable as glove leatliers, and under the eo nomine pro- vision therefor in paragraph 359 are assessal)le with duty accordingly. G. A. 7075 (T. D. 30799) cited and distinguished.— T. D. 34S61 (G. A. 7621). DECISIONS UNDER THE ACT OF 1909. Chamois Skins. — Sheepskins split and dressed as chamois skins are not dutiable under the provision for split leather in paragraph 450. Such skins bought and sold uniformly in the commerce of the United States as chamois skins are dutiable under the eo nomine provision therefor under paragraph 451.— T. D. 30799 (G. A. 7075). Crust Chamois Skins. — Crust chamois skins finished ready for use in clean- ing automobiles, carriages, harness, and windows, and known commercially as chamois skins, are dutiable at the rate of 20 per cent ad valorem under the special eo nomine provision in paragraph 451. G. A. 7365 (T. D. 32526) cited and modified accordingly.— T. D. 33143 (G. A. 7425). Face Chamois. — These pieces of chamois or chamois skin, the terras being interchangeable, have not become manufactures of leather by being cut into par- ticular sizes and by having their edges scalloped. They remain chamois or chamois skin and were dutiable as such under paragraph 451. — U. S. v. Ameri- can Express Co. (Ct. Cust. Appls.), T. D. 34170; (G. A. Ab. 32774) T. D. 33578 affirmed. Glove Leather. Dressed Lambskins. — Dressed lamb and kid skins finished so as to be suit- able for making gloves might be designatetl as either " lambskins dressed and finished " or as " glove leather " ; but as the last is the more specific designation' it must prevail, and the more certainly since otherwise it would be to deny any significance to " glove leather " in the law. The importation is not dutiable as sheep and goat skins (including lamb and kid skins) dressed and finished under paragraph 451, nor as grain, split, or buff leather under paragraph 450, but is dutiable as glove leather under paragraph 451. — Stiuer et al. v. U. S. (Ct. Cust. Appls.), T. D. 31550; (G. A. 7064) T. D. 30766 affirmed. DECISIONS UNDER THE ACT OF 1897. Chamois Skins — Punctuation. — Chamois skins, dry-salted, untanned, and with the hair on, are free of duty under paragraph 664 as " skins of all kinds raw," and are not dutiable at 20 per cent under paragraph 438. The last phrase of paragraph 664, " not specially provided for in this Act," qualifies only the word " hides " immediately preceding it, and not the words " skins of all kinds." Commonwealth v. Kelley (177 Mass., 221; 58 N. E., 691).— T. D. 24550 (G. A. 5370). 360. Bags, baskets, belts, satchels, cardcases, pocketbooks, jewel boxes, portfolios, and other boxes and cases, made wholly of or in chief value of leather or parchment, not jewelry, and manufactures of leather -q-„ or parchment, or of which leather or parchment is the component raate- rial of chief value, not specially provided for in this section, 30 per centum ad valorem ; any of the foregoing permanently fitted and fur- nished with traveling, bottle, drinking, dining, luncheon, and similar sets, 35 per centum ad valorem. 1897 806 DIGEST OF CUSTOMS DECISIONS. 452. Bags, baskets, belts, satolu^ls, cardcases, pocketbooks. jewel boxes, pi)rtl'oli()s, and other boxes and eases, made wliolly of or in chief value Dp leather, not jewelry, and manufactures of leather, or of which 1909 leather is the component material of chief value, not specially provided for in this section, 4(i per centum ad valorem; any of tlie fore{ioinj: per- manently fitted aiMl furnished with travelinj:, l>ottle, drinking, dining or luncheon, and similar sets, 50 per centum ad valorem. 450. Manufactures of leather, finished or unhnished, * * * or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, ♦ * * 35 per cenluin ad valorem. 353. Manufactures of leather, * * * or of which these substances 1894 or either of them is the comiionent material of chief value, all of the above not sp(>cially providi'd for in this Act, 30 per centum ad valorem. 461. Manufactures of leather, * * * or of which these substances 1890 or either of them is the component inat<'rial of chief value, all of the above not specially provided for in this Act, 35 per centum ad valorem. 4G3. All manufactures and articles of leather, or of which leather shall 1883 be a coniixnient part, not spiM-ially enumerated or provided for in this Act, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Leather Cue Tips. MANUFACTUitE OF LEATHER. — IjCathcr cue tips are a manufacture of leather, citing Tilge & Co. v. U. S. (3 Ct. Cust. Appls., 97; T. D. 323(50) and Devoy v. U. S. (3 Ct. Cust. Appls., 444; T. D. 33034).— Brunswick-Balke-Collender Co. v. U. S. (Ct. Cust. Appls.), T. D. 3G422; applicatiou for rehearing (T. D. 30253) denied. Cue tips, made by cutting with a round stamp a sheet of soft and a sheet of hard leather glued together, most of them having the soft-leather side rounded on the lathe, are too far advanced in condition to be admissible free under para- graph 530 as " leather not specially provideil for and leather board or com- pressed leather." Since they are a manufacture of leather, they are more spe- cifically provided for by paragraph 360 as such than by paragraph 385 as a manufacture not specially provided for, and, in accordance with the adnniustra- tive practice under the tariff act of 1909, sanctioned by reenactment in the act of 1913, they are so dutiable. — Brunswick-Balke-Collender Co. v. U. S. (Ct. Cust. Appls.), T. D. 36253; G. A. Abs. 38595 and 38865 affirmed. Strips of Leather designed to be manufactured into picker straps are not dutiable as manufactures of leather under paragraph 300, or as nonenumerated articles manufactured in part under paragraph 385. They are free of duty as " leather," paragraph 530. Bahnsen & Co. v. U. S. and U. S. v. Bahnseu & Co. (7 Ct. Cust. Appls.; T. D. 36962), decided concurrently herewith, followed. Nnote Kokeu Barbers' Supply Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 3(;9G6.— Henst^l, Bruckmann & Lorbacher v. U. S. (Ct. Cust. Appls.), T. D. 36963; (G. A. 7855) T. D. 36164 reversed. Leather Cups. — Sole leather in the form of a cup ready for use was held properly classified as a manufacture of leather under paragraph 360. — Ab. 37561. Leather Pieces for Use on Friction Clutches of Textile Machine. — The merchandise was assessed with duty at the rate of 30 per cent ad valorem under paragraph 360 as manufactures of leather. It appears from the testimony of the witness called on behalf of the importers that the pieces of leather in question are used on friction clutches of a textile machine called a spinning mule. They are cut into forms ready for such use SCHEDULE N SUNDRIES. 807 with the exception of trimming and fastening to the clutch, and they can not be advantageously used for any other purpose. The evidence tends to support the collector's classification, and we therefore affirm his action. — Ab. 380SG. Leather Strips. — Pieces of leather 9 to 18 inches in length, ready to be cut and attached to wheels, forming a polishing surface for cutlery, classified as a manufacture of leather under paragraph 3G0, were claimed free of duty as leather not specially provided for (par. 530). Protest overruled. — Ab. 37686. Pocket Sets and Desk Sets. Small leather cases, appropriate to be carried in the vest pocket, fitted with pocketknives, penknives or erasers, nail files, wooden lead pencils, and scissors (singly or in various combinations), are not specially designed or intended for the use of the traveler and are not duitable as cases fitted with traveling sets under paragraph 360. — United States v. Cross Co. (4 Ct. Cust. Appls., 274 ; T.D. 33489). They are dutiable as " articles * * * designed to be * * * carried on or about the person" under paragraph 356. — Hensel v. U. S. (6 Ct. Cust. Appls., 162; T. D. 35434). In view of concession by counsel that the c;ises and contents shall be treated as entireties, the question of segregation and separate dutiability is not considered. Small leather cases, fastening with metal clasps, fitted with various toilet implements and preparations, invoiced as " pocket toilets, leather," are dutiable under paragraph 360, as leather cases fitted and furnished with traveling and similar sets. A desk set consisting of a long pair of shears and a letter opener in a sort of leather scabbard is dutiable as a nonenumerated metal article not plated with gold or silver, under paragraph 167. — U. S. v. Gliick & Sons et al. (Ct. Cust. Appls.), T. D. 37160; (G. A. 7832) T. D. 36190 modified. Slippers and Bag — Traveling Sets. — The merchandise in this case consists of soft slippers made of leather and cotton or silk, leather chief value. The slippers are folded and contained in a bag or pouch of the same material. Tbey were assessed as fitted leather cases under paragraph 360 at 35 per cent. The claim that the slippers and the bag should be treated as separate articles for duty purposes was decided by this board in H. S. Tavshanjian's case. — Ab. 38153. While it seems a little unusual to call a pair of slippers a " set," the question is no longer an open one. (Ct. Cust. Appls., U. S. v. Mark Cross Co. (4 Ct. Cust. Appls., 274; T. D. 33489). While slippers were not among the many arti- cles that were before the court in that case, the reasoning and argument of the court squarely applies to them. — Ab. 38319. Fitted Leather Cases. — Wicker baskets containing sewing sets were held dutiable under the first provision of paragraph 360. Ab. 33671 (T. D. 33763) followed.— Ab. 36822. Work baskets made in chief value of leather were held dutiable at 30 per cent ad valorem under paragraph 360. Ab. 36822 (T. D. 34889) followed.— Ab. 38321. DECISIONS UNDER THE ACT OF 1909. Belting — Leather Cut to Form — Dlstiction. — Strips of leather belting, made by gluing together pieces of leather cut to lengths of about 4 feet and so beveled as to give to the strips a imiform thickness when the several pieces have been permanently joined together, are not belting leather cut to form and dutiable under paragraph 451. They are a manufacture of leather and dutiable as such under paragraph 4.52. Belting leather is a particular kind 808 DIGEST OP CUSTOMS DECISIONS. of leather from which belting is made; leather rut to form is leather cut to shape, but not so far advanced as to constitute a linislied, completed manufac- ture ready for use. The merchandise at bar is bt-ltin^' leather, cut to form, and so far advanceves, notwithstanding,' the provision in paragraph 439 that ji;h>ves shall be measured accordinj; to their "extreme length when stretched to their full extent."— U. S. v. Mayer (C. C. A.), T. D. 30209; T. D. 29350 (C. C.) and Ab. 17755 (T. D. 28034) alTirmed. DECISIONS UNDER THE ACT OF 1890. Gloves; Misrepresentations in Invoice. — Gloves importecl of four different kinds and in each line of the invoice the gloves were described as of a grade below the actual cla.ss or kind to which they belonged. Tlie collector asse.s.sed $5 per dozen pairs for misrepresentation in the invoice. Jlcld not to be a mani- fest clerical error and the duty to have been correctly assessed. — T. D. 14GS6 (G. A. 2408). 1913 1909 302. Men's, women's, or children's "glace" finish, Schniaschen (of sheep origin), not over fourteen inches in length, .$1 per dozen pairs; over fourteen inches in length, 25 cents additional per dozen pairs for each inch in excess of fourteen inches. 454. Women's or children's " glac6 " finish, Schniaschen ((tf sheep origin), not over fourteen inches in length, $1.25 per dozen pairs; over fourteen inches and not over seventeen inches in length, .$2.25 per dozen pairs ; over seventeen inches in length, $2.75 per dozen pairs ; men's " glac6 " finish, Schmaschen (sheep), $3 per dozen pairs. 440. Women's or children's "glace" finish, Schmaschen (of sheep origin), not over fourteen inches in length, $1.75 per dozen pairs; over 1897 fourteen inches and not over seventeen inches in length, $2.25 per dozen pairs ; over seventeen inches in length, $2.75 i)er dozen pairs ; men's " glac6 " finish, Sclimaschen (sheep), $3 per dozen pairs. 344. Ladies' or children's " glac6 " finish, Schma.scheu (of sheep origin), not over fourteen inches in length, $1 per dozen i)airs; over fourteen 1894 inches and not over seventeen inches in length, $1.50 per dozen pairs; over seventeen inches in length, .$2 per dozen pairs ; men's " glace " finish, Schmaschen (sheep), $3 per dozen pairs. 458. * * * : Ladies' and children's Schmaschen of said length or untler, $1.75 per dozen ; * * * , and all men's leather gloves of said length or under, 50 per centum ad valorem ; all leather gloves over four- teen inches in length, 50 per centum ad valorem ; and in addition to the 1890 above rates there shall be paid on all men's gloves $1 per dozen; * * ♦ : Provided, "^rhat all gloves represented to be of a kind or grade below their actual kind or grade shall pay an additional duty of $5 per dozen pairs: Provided further, That none of the articles named in this paragraph shall pay a less rate of duty than 50 per centum ad valorem. 436. Gloves, kid or leather, of all descriptions, wholly or partially manufactured, 50 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. " Schmasclien." — The gloves are from ISi to 20 inches in length. This fact rlone tends to confirm tlie classification of the gloves as being lambskin, since schmaschen skins are either of still-born lambs or from lambs that have not lived sufiiciently long to have been nourishe:lace " finish, lanil) or sheep, not over four- teen Inches in lenfrtli, $1.7.5 per n inches in length, $4 per dozen pairs; men's goat, kid, or other leather than of sheep origin, with exterior grain surface removed, by whatever name known, $4 per dozen pairs. 4.58. * * * ; ladies' and children's Lamb of said length or under, $2.2.5 per dozen ; ladies' and children's kid of said length or under, .$3.2.5 per dozen ; ladies' and children's suedes of said length or under, 50 per centum ad valorem ; all other ladies' and children's leather gloves, and all men's leather gloves of said length or under, .50 per centum ad valorem ; all leather gloves over fourteen inches in length, .50 per centum ad valorem; and in addition to the above rates there shall be paid on all men's gloves .$1 per dozen; ♦ » ♦ ProvkUd. That all gloves repre- sented to be of a kind or grade below their actual kind or grade shall pay an additional duty of .$5 per dozen pairs: Prondcd further, That none of the articles named in this paragraph shall pay a le.ss rate of duty than 50 per centum ad valorem. 43G. Gloves, kid or leather, of all descriptions, wholly or partially manufactured, 50 per centum ad valorem. DECLSIONS UNDER THE ACT OF 1897. Cadet Gloves dutiable as men's gloves under act of 1897. — T. D. 199S1 (G. A. 4246). Gloves Partly Manufactured. — Lambskin pieces, cut to such shapes that when fittee inside of the completed gloves, were held not dutiable as lined gloves. G. A. 5634 (T. D. L'5173) followed.— Ab. 3UG64 (T. D. 32997) . Leather Gloves, Embroidered. — The gloves bore three-point embroideries tliat were hand stitched. Each of the three points was stitched by the use of only two separate threads, but in each point the two threads are continued so as to form three or four rows or lines. As to these, U. S. v. Wertheinier (4 Ct. Oust. Appls., 338; T. D. 33528) rules, and the doctrine of stare decisis applies. — Altman & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34941; (G. A. Ab. 34943) T. D. 34247 reversed. Ladies' leather gloves having from five to eight rows of stitching witli tliree or more cords as ornamentations on the backs thereof, are " stitched or em- !)roidered with more than three single strands or cords," within the meaning of paragraph 445 of the tariff act of 1897 and paragraph 459 of the act of 1909, aiul, therefore, Held subject to the cunuilative duty of 40 cents per dozen pairs as provided in said paragraphs. La Fetra v. U. S. (172 Fed. Rep., 297; T. D. 29810) cited.— Ab. 34027 (T. D. 33872). Paris Point Gloves. — " Stitched or embroidered with not more than three single strands or cords " means the number of threads employed in stitching or eiiihrdidering the decoration on the backs of the gloves and not the lines or rows of decoration produced. The Paris point gloves of the importation are not stitched with more than three single strands and are not subject to the addi- tional duty prescribed by paragraph 459. — U. S. v. Wertheinier & Co. (Ct. Cust. Appl.s.), T. D. 33528; (G. A. Ab. 29215) T. D. 32681 affirmed. Spear-Back Gloves.— Ab. 1,3209 (T. D. 27674) followed as to leather gloves with spear-back embroidery held properly assessed with cumulative duty under paragraph 4.59.— Ab. 36625 (T. D. 34810). DECISIONS UNDER THE ACT OF 1897. Leather Gloves Embroidorecl. — Reviewing the history of the legislation and of the decisions, and having these in mind, it does not appear affirmatively that the finding of fact as made by the board in this case was either contrary to or clearly against the weight of evidence. Tlu' gloves were not subject to a cunui- lative duty under paragraph 445. — U. S. v. Germain (Ct. Cust. Appls.), T. D. 32620; (G. A. 7282) T. D. 31908 affirmed. SCHEDULE N SUNDKIES. 817 " Strands or Cords." — The provision in paraf?rapli 445, for "gloves stitclied cr embroidered witli more than tliree sinyle strands or cords," does not include gloves having but three points each, each point having three distinct rows of stitching, though the stitching shows nine chains of embroidery on the outside of the backs of the gloves and nine single rows of stitching on the inside. — U. S. V. La Fetra (C. C. A.), T. D. 30471 ; T. D. 29810 (CO.), (G. A. 6757) T. D. 28966, and Ab. 18900 (T. D. 29031) affirmed. Leather Gloves, More Than Three Single Cords or Strands. — Leather gloves having upon them embroidery in three rows, but showing on the back of the gloves that each row presented the appearance of three-plait crochet work, the effect being produced by the needle with only one cord or strand of thread. Held not to be subject to the additional duty provided in paragraph 445 for " all gloves stitched or embroidered with more than three single strands or cords"— U. S. v. Trefousse et al. (C. C. A.), T. D. 28000; T. D. 27023 (C. C.) affirmed and Ab. 8390 (T. D. 26753) reversed. Leather Gloves — Cumulative Duties. — The additional duties prescribed upon leather gloves in paragraph 445 are, as expressed in the act itself, cumu- lative, and, in a proper case, one, two, or all of such duties may be imposed upon the same gloves. Douillet v. U. S. (133 Fed. Rep., 1007; T. D. 25811) and Passavant v. U.-S., decided May 6, 1901, affirming G. A. 4187 (T. D. 19493) cited.— ^T. D. 26241 (G. A. 6002). Leather Gloves, " Lined." — The evidence shows that when gloves are lined throughout — that is, the backs, palms, and fingers, with either wool, lamb- skin, or silk, for the purpose of warmth and protection from the cold, they are lined gloves and are so understood in the trade ; and that when gloves are rein- forced with another thickness of the same material as the glove itself, either upon the wrists, backs, or fingers, for the purpose of protecting the outside surfaces or stiffening the wrists, the trade understanding is that such gloves are not lined.— Ab. 16861 (T. D. 2S438). Leather Gloves, Natural Fur-Lined, — Leather gloves, made from deerskin that has been tanned and finished without removing the hair, which present the appearance of fur-lined gloves, but are not in fact lined, are not chargeable with the additional duty of .$1 per dozen pairs imposed upon lined leather gloves by the provisions of paragraph 445.— T. D. 25173 (G. A. 5634). Unstitched Gloves. — The question being one of fact simply, and only one witness being called, who testified the gloves of the importation were not stitched or embroidered witli more than three single strands or cords, and the Board of Appraisers having found that to be the fact, this finding will not be disturbed.— U. S. v. Spielmann (Ct. Gust. Appls.), T. D. 31320; Ab. 20064 (T. D. ?9.").59) affirmed. AVonien's Lamb Gloves. — Classification of women's lamb gloves in accord- ance with department's instructions of September 13, 1898 (T. D. 20018). — Dept. Order (T. D. 22134). Women's lamb gloves, mider 14 inches, is piqued and embroidered, held not to be liable to additional duty of 40 cents per dozen pairs under paragraph 445, not being embroidered with more than three single strands or cords. — Dept. Order (T. D. 21996). Leather Gloves. — Classification of embroidered leather gloves under act of 1897. Appeal from decision of Board of General Api)raisers (G. A. 4241). — Dept. Order (T. D. 20018). 60690°— 18— VOL 1 52 818 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1S94. Tillmry (Jloves. — Lisle-tliread gloves (known as Tilbury gloves) reinforced, but not lined, with leather, not subject to additional duty of $1 per dozen I)airs.— T. I). 1SG3G (G. A. 4(>:',4). Men's Gloves with Thumb and Fin};ers Lined. — ]Men".s leather drivinj? ploves, the palms and front half of the finf?ers and thumbs line~*. G4ove traiiks. with or without the usual accompanying j)ieces, 1913 shall pay 75 per ceiilum of the duty provided for the gloves in the fabri- cation of which they are suitable. 460. Glove traidr cciituiii of tlH> duty provided for the gloves in the fabri- cation of which they are suitable. 350. fJlove tranks. with or without the usual accompanying pieces, 1894 shall pay 75 i)er centum of the duty provided for the gloves in the fabri- cation of which they are suitable. 1890 (No corresponding provision.) 1883 (No corresponding provision.) iiCtCi. Manufactur(>s of catgut, or whip gut. or worin gut, including strings for musical instruments; any of the foregoing or of which these substances or any of them is the c(jmponent material of chief value, not specially provided for in this section, 20 per centum ad valorem. 462. Manufactures of "* * * catgut or whip gut or worm gut * * * or of which these substances or any of them is the component material of chief value, not s|iecially provided for in this section, 25 per centum ad valorem ; * * * Km. * * strings for nuisical iiislr\nneiils. not otherwise enu- , merated in this s(;ction, ♦ * * 45 per centum ad valorem. 1913 1909 1897 1894 1890 1883 SCHEDULE N SUNDRIES. 819 448. I\I;imif:K'turcs of * * * catgut or whip gut or worm gut, * * * or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, 25 per centum ad valorem. 453. * * * strings for musical instruments not otherwise enu- . merated, * * * 45 per centum ad valorem. 3265. * * * strings for musical instruments not otherwise enu- merated, * * * 25 per centum ad valorem. 351. Manufactures of * * * catgut or whip gut or worm gut, * * * or of which these substances or either of them is the com- ponent material of chief value, not specially provided for in this Act, 25 per centum ad valorem. 459. Manufactures of * * * catgut or whip gut or worm gut, * * * or of which these substances or either of them is the com- ponent material of cliiof value, not .specially provided for in this Act, 25 per centum ad valorem ; * * * 488. Strings: All strings of catgut, or any other lilte material, other than strings for musical instruments, 25 per centum ad valorem. 671. Catgut strings, or gut cord, for musical instruments. (Free.) 714. Gut, and worm gut, manufactured * * *. (Free.) DECISIONS UNDER THE ACT OF 1913. Catgut for Surgical Purposes. — Catgut made antiseptic by sterilization for surgical purposes, classified as a manufacture of catgut under paragraph 366. was claimed free of duty under paragraph 433. Protest unsupported ; over- ruled.— Ab. 38417. DECISIONS UNDER THE ACT OF 1909. Catgut Strings. — " Strings for musical instruments " refers to strings used for the production of musical sounds ; and the tailpiece gut of one of the two classes of importations are not so employed. As to the catgut of the other class of importations there is no dispute that when used as a part of an instrument they are used for the purpo.se of producing musical sounds. They are " strings for musical instruments" and were dutiable as such. — Fischer v. U. S. (Ct. Cust. Appls.), T. D. 34477; (G. A. Ab. 34317) T. D. 34026 modified. The merchandise, as appears from the testimony, is ready for immediate use as strings for musical instruments. It falls eo nomine under paragraph 467. Davies, Turner & Co. v. U. S. (115 Fed. Rep., 232) distinguished.— Richard & Co. V. U. S. (Ot. Cust. Appls.), T. D. 32.587; (G. A. 7250) T. D. 31785 affirmed. Rope Made of Catgut or Whip Gut. — This merchandise consists of various strands of gut twisted in the form of a rope or cable and then apparently coated with a light varnisli-like material. It clearly falls within the descrip- tion of a manufacture of catgut. Fischer v. U. S. (5 Ct. Cust. Appls., — ; T. D. 34477).— U. S. V. Sheldon & Co. (Ct. Cust. Appls.), T. D. 34944; (G. A. Ab. 35422) T. D. 34416 reversed. Musical Instrument Strings in long lengths were held properly classified iinder paragraph 467, the board holding that the mere fact that they may not be of violin lengtli does not entitle the merchandise to free entry under para- graph 529, as claimed. Richard v. U. S. (3 Ct. Cust. Appls., 306; T. D. 32587) followed.— Ab. 34343 (T. D. 34026). DECISIONS UNDER THE ACT OF 1897. Catgut Rope. — Witnesses appearing on behalf of the protesting company stated that tliey did not handle catgut in a cruder condition than the merchan- dise under consideration, and that it was known in their trade under the names 1897 1894 1890 820 DIGEST OF CUSTOMS DECISIONS. of "catgut," " catf^ut core," or " j-'ut core." On this evidence, which is >iiu-(in- troverleil by the Government, it woulil aiti)e:ir that the inipoiters are entitled to succeed in their claim for free entry under i)aragrai)h .jlT. Note T. D. 34944 (act of 1909).— Ab. 20253 (T. D. 29449). ;J(>7. Manufactures of amber, asbestos, bladders, or wax, or of which these substances or any of them is the conipuneiil m.-ilfrinl of chief value, 1913 not specially provided lor in this section, Ut per centum ad valorem; yarn and woven fabrics composed wliolly or in chief value of asbestos, 20 per centum ad valorem. 4G2. Manufactures of amber, asbestos, bladders, * * * yj. wax, or of which these substances or any of them is tlie component material 1909 of chit'f value, not specially provided fur in this section, 25 per centum ad valorem; woven fabrics composed wholly or in chief value of asbestos, 40 per centum ad valorem. 448. IManuftictures of amber, asbestos, bladders, * * * or wax, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, 25 per centum ad valorem. 351. Manufactures of aml)er, asbestos, bladders, * * * wax, or of which these substances or either of them is the comi)onent material of cluef value, not specially provided for in this Act, 25 per centum ad valorem. 459. Manufactures of * * * amber, asbestos, bladders, * * * wax, or of which these substances or either of them is the component mati'rial of chief value, not specially provided for in this Act, 25 per centum ad valorem * * *. r 39. Asbestos, maiuifactured, 25 per cetitum ad vaUirem. \ 308. Bladders, mamifactures of, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Candles of Paraffin Wax and cotton wick, claimed to be free of duty as products of petroleum. Held to be manufactures in chief value of wax and sub- ject to duty at 10 per cent ad valorem under paragraph 3G7. Tidewater Oil Co. r. U. S. (171 U. S., 216), U. S. v. Dudley (174 U. S., 670), U. S. r. Uichter (2 Ct. Cust. Appls., 167; T. D. 31680), U. S. v. George Meier & Co. (136 Fed.. 764), and Tilge V. U. S. (3 Ct. Cust. Appls., 97; T. D. 323()0) cited.— T. D. 3G9.58 (G. A. S018). DECISIONS UNDER THE ACT OF 1909. Amber Necklace Clasps. — Clasps of amber for necklaces classified under paragraph 421 were claimed dutiable as nnmufactures of amber (par. 462). rn.test sustained in part.— Ab. 32011 (T. D. 33348). Asbestos Woven Cords. — The merchandise is a plain, loose, open weave of thick asbestos cords. The change in the langimge of the tariff act of 1909 clearly manifests a legislative intention separately to jirovide for woven as- bestos. The goods here are woven fabrics and fell proi)erly under the last clause of paragraph 402 of that act. — U. S. v. Gras.selli Chemical Co. (Ct. Cust. Appls.), T. D. 34527; (G. A. Ab. .•54310) T. D. 34026 reversed. Paraffin is Wax. — The paraffin in these articles is wax and this constitutes their value in chief. They come within paragraph 462 as manufactures of wax, ji. more specific designation than " articles in part of metal." — U. S. v. Coccaro et al. (Ct. Cust. .\ppls.), T. D. 33921; (G. A. Ab. 32618) T. D. 33511 modified. Recordin};- Wax, reported by the appraiser to consist of a combination of waxes with stearic acid, specially prepared for use in the manufacture of pho- SCHEDULE N SUNDRIES, 821 nographic records, which was classified as a manufacture of wax under para- graph 462, was lield dutiable as a noneuumerated manufactured article (par. 480).— Ab. 28036 (T. D. 32379). Weinasbest is obtained by grinding the crude asbestos and then separating the asbestos fiber from the stone. There is no specific provision in the existing law for asbestos other than that for " asbestos, unmanufactured," in paragraph 501, and the weinasbest is there- for subject to duty as a noneuumerated manufactured article under paragraph 480.— Ab. 286G6 (T. D. 32560). DECISIONS UNDER THE ACT OF 1897. Amber Screw Swivels made wholly of amber are not dutiable as parts of jewelry. They are dutiable at 25 per cent ad valorem under paragraph 448 as maiuifactures of amber. Ab. 9860 (T. D. 27064) modified.— T. D. 28390 (G. A. 6657). Paraffin Candles, classified as manufactures of wax under paragraph 448, were claimed to be dutiable under section 6 as unenumerated manufactured articles. Protest sustained.— Ab. 15368 (T. D. 28141). Sealing Wax, which is found to be, in fact, neither a wax nor a manufac- ture of wax, but to be composed chiefly of resins and coloring matter, with a small proportion of ash and volatile substances, is held to be subject to duty as an unenumerated manufactured article under section 6. — T. D. 25595 (G. A. 5791). 368. Manufactures of bone, chip, gra.ss, horn, India rubber or gutta- percha, palm leaf, quills, straw, weeds, or whalebone, or of which any of them is the component material of chief value not otherwise specially pro- vided for in this section, shall be subject to the following rates : Manu- factures of India rubber or gutta-percha, commonly known as druggists' sundries, 15 per centum ad valorem ; manufactures of India rubber or 1913 gutta-percha, not specially provided for in this section, 10 per centum ad valorem; palm leaf, 15 jier centum ad valorem; bone, chip, horn, quills, and whalebone, 20 per centum ad valorem ; grass, straw, and weeds, 25 per centum ad valorem ; combs composed wholly of horn or of horn and metal, 25 per centum ad valorem. The terms " grass " and " straw " shall be understood to mean these substances in their natural state and not the separated fibers thereof. 463. ]\Ianufactures of bone, chip, grass, horn, quills, India rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem; but the terms "grass" and " straw " shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof; sponges made of rubber, 40 per centum ad valorem ; combs, composed wholly of horn, or composed of horn and metal, 50 per centum ad valorem. 404. Manufactures of gutta-percha, * * * or of which these sub- stances or any of them is the component material of chief value, not .specially provided for in this section, * * * 35 per centum ad valorem. 449. Manufactures of bone, chip, grass, horn, india rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, 30 per centum ad valorem ; but the terms " grass " and " straw " shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 4.50. Manufactures of * * * gutta-percha, * * * or of which these substances or either of them is the component luaterial of chief value, not specially provided for in this Act, * * * 35 per centum .ad valorem. 1909 1897 822 DIGEST OF CUSTOMS DECISIONS. 1894 1890 3n2. ]\ramifjictiir('s of l)<»iu', cliip. ;ii-:iss, horn, iiidia j"\ihl)or. ])nlin loaf, straw, wci'ds, oi- \\ liali'hoin". (ii* of which those sultslancos or oitlier of them is tlie f.">;{. Manufactures of * ♦ * ^aitta-i)erclia. * * * ,,|- ,,f which these suhstances or either of them is the comiMinent material of chief value, all of the ahove not .specially provided for in this Act, St) per centum ad valorem. •ICO. Manufactures of hone, chiji. grass, horn. India ruhher. palm leaf, straw, weeds, or whalehone, or of which these suhstances or eitiier of them is the component material of chief value, not specially provided for in this .\ct. .'U) per centum ad valorem. 4til. .Manufactures ,,f * ♦ * gutta-percha, * * * or of which these suhstances or either of them is the comiioiient material of chief value, all of the above not specially provided for in this Act, 35 per centum ad valorem. 1883 * * * * * articles composed of grass, * * * pahn leaf, whale- * or straw, not specially enumerated or provided for in bone, this Act. 30 per centum ad valorem 3!>I). r>one, horn. * * * all manufactures (»f, not spivially enumer- ated or provided for in this Act, 30 per centum ad valorem. 41J). (!omhs of all kinds 30 per centum ad valorem. 441. Cutta-jjercha, manufactured, and ail articles of, not specially enumerated or jjrovided for in this Act. 35 per centum ad valorem. 453. India-rubber fabrics, composed wholly or in part of india rubber, not specially enumerated or provided for in this Act. 30 per (HMitum ad valorem. 454. Articles composed of india rubber, not si)ecially enumerated or provided for in this Act, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Wood-Shavins Ropings. Koyings made of wood chip, paragraph 308 ("manufactures of chiii") is more specific than paragraph 170 ("manufactures of wood"). This case hold that baskets made of " such wood shavings as are called chip " were dutiable eo nomine as baskets of wood, rather than as manufactures of chip. It did not hold that a manufacture of wooden chip was dutiable as a manufacture of wood.— Thompson v. U. S. (2 Ct. Gust. Appls., 37; T. D. 31590). Collector's Action Presumptively Correct. — There being nothing in the rec- ord to overcome the presumed correctness of the collector's classification of the merchandise as a manufacture of chip, iindor i)aragrai)h 308, and not as a manufacture of wood, under paragraph 170, his classilication must stand. — U. S. V. Kronfeld, Saunders & Co. (Ct. Cust. Appls.), T. D. 36425; G. A. Ab. 38962 reversed. Palm-Leaf Baskets dutiable at the rate of 15 per cent ad valoretn under paragraph 308 as manufactures of palm leaf not specially provided for. — Dept. Order (T. D. 30409). Baling Twine, consisting of two strands of grass braided, was held properly classified as a manufacture of grass under paragraph 368.— Ab. 30906 (T. D. 34933). Horn Strips, Polished and Drilb'd. — Horn strips, polish(>d, the ends rounded and drilled, properly dutiable at the rate of 20 per cent ad valorem under paragraph 308.— Dept. Order (T. D. 34535). Hard Rubbei — Druggists' Sundries. — The language of successive tariff acts shows that Congress has regarded india rubber and hard rubber as diffprent SCHEDULE N SUNDRIES. 823 things for tariff purposes. Tliese two expressions, occurring in paragraphs 368 «nd 3G9, respectively, are construed to be difterent things. Syringes, tubes, combs, and breast pumps in chief value of hard rubber are dutiable as " manufactures of * * * vulcanized India rubber, known as ' hard rubber ' " (par. 369), and not as " manufactures of india rubber * * *, commonly known as druggists' sundries " (par. 368).— Knauth, Nachod & Kuhne V. U. S. (Ct. Cust. Appls.), T. D. 37220; Ab. 40301 affirmed. India-Rubber Bulbs used on pyrography outfits, classified as manufactures of india rubber, commonly known as druggists' sundries, under paragraph 36S, were held dutiable as manufactures of india rubber not specially provided for under same paragraph. — Ab. 37299. India-Rubber Tubing was held properly classified as druggists' sundries under paragraph 368, rather than as manufactures of india rubber. — Ab 38111. Bottle Covers and Caps of Palm Leaf. — Bottle covers and caps composed of raffia palm leaf, classified as manufactures of grass or straw under paragraph 368, were held dutiable under the provision for manufactures of palm leaf in the same paragraph.— Ab. 36970 (T. D. 34969). Rubber-Faced Cloth Used in Making Card Clothing.— The cloth is made of one layer or ply of rubber, two plies of cotton cloth, and one ply of cotton and linen cloth, all cemented together, forming one fabric. It was found to be rub- ber chief value and held dutiable at 10 per cent under paragraph 368. — Ab. 38775. Rubber Flower Syringes classified as druggists' sundries were held dutiable as manufactures of india rubl)er under paragraph 368. — Ab. 37562. Syringes classified as manufactures of hard rubber under paragraph 369 were held dutiable under paragraph 368 as druggists' sundries.^Ab. 37478. Paintings — Straw Matting. — So-called paintings on straw matting dutiable at the rate of 25 per cent ad valorem as a manufacture of straw under para- graph 368.— Dept. Order (T. D. 35163). DECISIONS UNDER THE ACT OF 1909. Abdominal Supporters made of cotton or flax and india rubber, assessed under paragraph 349, were held dutiable as manufactures of india dubber (par. 463).— Ab. 33099 (T. D. 33644). Dental Rubber. — The merchandise is shown to be maiuifactured from two or more materials and tliat india rubber is the component material of chief value therein. It falls within the language of paragraph 463. G. A. 3789 (T. D. 178.55) ; Junge v. Hedden (37 Fed. Rep., 197) ; Same v. Same (146 U. S., 233).— Ab. 31039 (T. D. 33088). Drinking Straws. — Rye straws grown specially to be cut into lengths for drinking purposes and chemically bleached. Held to be straws manufactured and dutiable at the rate of 20 per cent ad valorem under paragraph 480 as unenumerated nwinufactured articles. — T. D. 32527 (G. A. 7366). Combs Made of Gallilith. — Since they most nearly resemble combs made of horn, in accordance with the terms of paragraph 481, combs made of gallilith are dutiable under paragraph 463. — Strauss & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31946; (G. A. 7047) T. D. 30725 affirmed. Hat Trimmings Made From Split Straws, some of which are twisted or plaited, are properly dutiable as manufactures of straw at the rate of 35 per cent ad valorem under paragraph 463, rather than as trimmings composed of vegetable fiber under paragraph 349.— T. D. 33510 (G. A. 7469). 8 [ DICEST OF CITSTOlVrS DECISIONS. Horse Combs. — MfCoy r. Hodden (3S Fed. Rep.. S9). in which the classi- lication of (•urr.vc<)nil)s nmdc of wood and iron was involved, has no lu>aring upon this issut'. Tlie provision luidor wliicli duty was here assessed reads: Combs, coinposeroken and irregular pit-ces of in(ilii(r-(>r-p, tarill act of lUK?) or dutiable as waste. The material was found to be a by-product or waste capable of use only in nialdni,' small buttons and other articles, and held dutiable under paragrajih 479, tariff act of 1909, and paragraph .3.S4. tariff act of 1913. G. A. 70:',3 (T. D. 3()(iS.")) and U. S. v. Salo- mon (1 Ct. (Just. Appl.s., 250; T. D. 31277) followed.— Ab. 37249. DECISIONS UNDER THE ACT OF 1909. Small Pieces of Ivory u.sed for making billiard cu(> tips and small billiard balls, classified as manufactures of ivory under paragraph 4(11, wei-e held duti- able as nonenumerated manufactured articles (par. 480).— Ab. 3(i9()(> (T. D. 349G9). Broken Pieees of Ivory, produced from cutting billiard halls and other arti- cles, assessed as manufactures of ivory under paragraph 464, were held dutiable as waste (par. 479). Patton v. IJ. S. (159 U. S., 500) cited.— Ab. 34033 (T. 1). 332G0). Mothcr-of-Pearl Pieces. — Small pieces or scraps of mother-of-pearl, polished on one side and rough on the other, with portions of the outer shell of the oyster attached to the rough side, as.ses.sed as manufactures of shell iukUh- i)ara- graph 4G4, were claimed free of duty as pearl shells, unmanufacturtMl (i)ar. 6-17), or dutiable as waste (par. 479). I'rotest overruled. — Ab. 34033 (T. D. 33872). Vegetable Ivory Sawed into slabs without further advancement, cla.ssified under paragraph 4G4, held free of duty as vegetable ivory in its njitiu'al state (par. 59G). Zanmati v. U. S. (1.^)3 Fed. Rep., 8S0 ; T. D. 28054) and G. A. G59G (T. D, 28177) followed.— Ab. 31142 (T. D. 33120). DECISIONS UNDER THE ACT OF 1897. Casts of Sculpture. — Certain so-called church statuary imported inider the tariff act of .luly 24, 1897, was classified by the collector of customs under the provision in paragraph 97 for "articles and wares composed of earthy or min- eral substances not specially provided for if decorated," or under tiie jirovision In paragraph 4.'i0 for " mannfactures of plaster of Paris not specially provided for." It was claimed by the importers to be dutiable und(M" paragraph G49. covering "statuary, ;in(l specinuMis or casts of scidpture, where .specially im- ported in good faith for the use and by ordtM- of any society incorporated or established solely for r(>ligious purposes." The articles in question are hollow figures made by pressing plastic materials into a .sectional mold made from a plaster cast produc(Ml in a mold made from the original clay model. The vari- ous molded sections are joined together around a framework of wood, and the completed figure is finished by skilled workmen and then painted. Many dupli- cate figures may be and are produced from the same mold. Held that these figures are within (he term "casts of sciilplure "' in s.-iid jiaragraph 049; also. SCHEDULE N SUNDRIES. 829 that this provision of the statute should be liberally construed in favor of the importer.— Benzinj;er v. U. S. (U. S.), T. D. 24977; 113 Fed. Uep., 1016 (C C. A.), 107 Fed. Hep.. 257 (C. C), and (G. A. 4533) T. D. 21543 reversed. Hippopotamus Teeth. — Umbrella handles manufactured from hippopotamus teeth are manufactures of ivory and dutiable under paragraph 450, and are not dutiable as horn or bone. There is no settled, uniform, and unvarying trade designation for such mer- chandise, and the common understanding must prevail. Where the law provides for a manufacture of specific substance, the term is descriptive and not subject to trade understanding. The fact is merely whether the manufactured article is made out of the described substance, not as to its recognition in trade and commerce. Maddock v. Magone ( 152 U. S., 371 ; Sonn V. Magone (159 U. S., 417) ; Berbecker v. Robertson (1.52 U. S., 376) ; I'atton v. U. S. (159 U. S., 500) ; Field v. U. S. (90 Fed. Hep., 412) ; Cadwalader v. Zeli (151 U. S., 171) and Carson v. Nixson (90 Fed. Rep., 409) cited and followed. — T. D. 224S3 (G. A. 4764). Models for Wooden Legs cla.ssified as manufactures of plaster of Paris under paragraph 4.5p. The board was of opinion that the articles in controversy would not come within paragraph 616.— Ab. 19409 (T. D. 29173). Mother-of-Pearl Slabs. — Pieces of mother-of-pearl formed by cutting or grinding into slabs designed for use in the manufacture of handles for knives, etc., are dutiable at 35 per cent ad valorem as manufactures of mother-of-pearl under paragraph 450, and are not entitled to free entry as mother-of-pearl, uncut, under paragraph 635, nor are tliey dutiable at 10 or 20 per cent ad valorem under section 6 as articles either unmanufactured or manufactured. G. A. 1473 (T. D. 12922) and G. A. 6176 (T. D. 26799), affirmed by the Circuit \t Court for the Southern District of New York (T. D. 27767), cited.— T. D. 27823 (G. A. 6515). Mother-of-pearl cut or ground into slabs designed for use in making handles for knives, etc., Held to be " manufactures " of mother-of-pearl within the mean- ing of paragraph 450. — Morris European & American Express Co. v. U. S. (C. C), T. D. 27767 ; (G. A. 6176) T. D. 26799 affirmed. Pearl Scales dutiable as manufactures of pearl at 85 per cent ad valorem imder paragraph 4.50, and not as parts of pocketknives under the provisions of paragraph 153. Judicial affirmance of G. A. 4216.— T. D. 21346 (G. A. 4473). Plaster Models classified as manufactures of plaster of Paris and claimed to be free of duty under paragraph 616 convey certain ideas for the execution of artistic decorative work in marble. They are not models of invention nor patterns for machinery nor improvements in the arts.— Ab. 17999 (T. D. 28703). Plaster of Paris Vases and Statuettes. — Vases and statuettes made of plaster of Paris are dutiable at the rate of 35 per cent ad valorem under j)aragraph 450 as manufactures of plaster of Paris. Such merchandise is not dutiable under paragraph 95, as earthenware, vases, and statuettes. G. A. 4924 (T. D. 23054) reversed; Ring v. U. S. (121 Fed. Rep., 194) cited and followed.— 1. D. 24443 (G. A. 5343). Shells, Cut and Bored. — Mussel shells prepared by cutting and boring holes and used for ornamental purposes, having been advanced in value and adapted to a definite use, are not entitled to free entry under paragraph 635, but were dutiable as " shells engraved, cut, ornamented, or otherwise manu- factured," under paragraph 450. Hartranft v. AViegmann (121 U. S., 609), distinguished.— U. S. v. Reed & Keller (Ct. Cust. Appls.), T. D. 33165; (G. A. Ab. 2S344) T. D. 32488 reversed. 830 DIGEST OF CUSTOMS DECISIONS. Sholls ill TluMT Natural State. — Shells that are in their uatiiral state, exee[)l so tar as they may have lieeii advaneed in value or ennditieii hy being cleansed from offensive antl extraneous matter by chemical baths, are free of duty under the provision in paraj^raph 635, for " shells not manufactured, or i'.dvance of ccK'oa fiber or rattan. cents per .square yard; mats made of cocoa fiber or rattan, 4 cents per square foot. 452. Matting made of cocoa fiber or rattan, cents per square yard; mats made of cocoa fiber or rattan, 4 cents per square foot. 3.50. Matting and mats made of cocoa fiber or rattan, 20 per centum ad valorem. 404. Matting made of cocoa fiber or rattan, 12 cents per .square yard ; mats made of cocoa fiber or rattan, 8 cents per square foot. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Cocoa-Fiber Mats. Fh)or mats made of cocoa fiber are dutiable as "mats made of cocoa fiber" under paragraph 4.52, not as " matting" under the .same paragraph. The present tariff act of 1897, like previous acts, makes a clear distinction for dutiable purposes between the articles of " matting " and " mats " of various kinds, and this distinction is uniformly recognized in trade and conunerce. — T. D. 20923 (G. A. 1390). 1894 SCHEDULE N SUNDRIES. 833 Mat Defined. — Any article to be used as a mat on the floor, made of cocoa fiber or rattan, that is a finished product and ready to t)e used in the condition in which it is imported, is properly dutiable as a mat at 4 cents per square foot under the second clause of paragraph 452 regardless of its size, the way in which it is woven, or the particular use to which it is to be put. Billiard Surrounds. — " Billiard surrounds," so called, made of cocoa fiber, are dutiable at 4 cents per square foot under paragraph 452. — T. D. 25164 (G. A. 5625). Cocoa Mats With Wool Fringe, classified under paragraph 366 as manu- factures of wool, were claimed to be dutiable under paragraph 452, relating to mats made of cocoa fiber. Protest sustained. — Ab. 18012 (T. D. 28714). 1913 372. Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem. 1909 ''^ Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem. 1897 81. Sea moss, 10 per centum ad valorem. 1894 69. * * * sea moss or Iceland moss, 10 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Moss Wreaths. — Wreaths made of natural rock moss, dyed and prepared, which were classified as nonenumerated manufactured articles under para- graph 480, were held dutiable as "moss manufactured or dyed" (par. 78). Ab. 23535 (T. D. 30710) followed.— Ab. 26020 (T. D. 31727). U. S. V. Bayersdorfer (175 Fed. Rep., 959; T. D. 30277), which affirmed the decision of the circuit court, Bayersdorfer v. U. S. (171 Fed. Rep., 286; T. D. 29853), and of the board. Ab. 15505 (T. D. 28205), relating to statice wreaths, holds that, although these natural flowers were in tlie form of wreaths, they were still dutiable under paragraph 251 of the act of 1897 as natural flowers, preserved. The language of paragraiMi 78 so differs from the provisions of the law of 1897 relative to moss that we think Bayersdorfer's case now applies. — Ab. 23535 (T. D. 30710). Sea-Grass Furniture, Baskets, etc. — Furniture, baskets, etc., manufactured from sea grass dutiable under paragraph 463. — Dept. Order (T. D. 31759). DECISIONS UNDER THE ACT OF 1897. Sea Moss which has been dyed for the purpose of preserving its natural form and color, such process of dyeing not having changed its name or character, is specifically provided for in paragraph 81 and dutiable at 10 per cent ad valorem.— T. D. 27670 (G. A. 6464). DECISIONS UNDER THE ACT OF 1894. Moss Dyed, prepared for florists' use or for ornamental purposes, is a non- enumerated article and is not free under paragraph 558 as crude moss.— T. D. 16317 (G. A. 3146) ; T. D. 16956 (G. A. 3384). DECISIONS UNDER THE ACT OF 1890. Natural Moss, not edible, advanced in value or condition by assorting, clean- ing, or dyeing, chiefly used by florists and not as a drug is dutiable as mo.ss 60690°— 18— VOL 1 53 834 DIGEST OF CUSTOMS DECISIONS. under paragraph 24 at 10 per cent, and not as a nonenumerated manufactured article. Following In re Kraft (C. C), 53 Fed. Rep., 1016, which reversed T. D. 12703 (G. A. 1352).— T. D. 14728 (G. A. 2450). 37 a. Musical instruments or parts thereof, pianoforte actions and parts thereof, cases for musical instruments, pitch pipes, tuning forks, 1913 tuning hammers, and metronomes; strings for musical instruments, compo.sed wholly or in part of steel or other metal, all the foregoing 35 per centum ad valorem. 467. Musical instruments or parts thereof, pianoforte actions and parts thereof, * * * not otherwise enumerateanied with certificates or other direct evidence of execution by a .sculptor, but which, in tlie examiner's opinion, equaled or was better than the work passed upon in the Townsend ca.se (infra), held to be "statuary, the professional production of n statuary or sculptor," dutiable at 15 or 20 per cent ad valorem, under various iM-ovisions. and not at .'0 per cent ad valorem, as manufactures of marble or alabaster, under paragraph 11.5. Townsend v. U. S. (108 Fed. Rep., 801; affirmed by C. C. A.. 113 Fed. Rep.. 442) ; In re Ring, G. A. 5196 (T. D. 23955) ; In re Schlesinger. G. A. 5224 (T. IX 24047). and other cases followed.— T. D. 24S22 (G. A. .")01). Statuettes are diitial)le under provision for " statuary " in iiaragraph 4.")4, and without regard to their value, if produced as required by said paragraph, — T. D. 24047 (G. A. 5224). SCHEDULE N- — SUNDRIES. 851 Statuary in Pieces — Carved Cistern. — A carved cistern in several pieces, the prominent sculptural vrork in vi^hich consisted of children's figures in almost full relief, Held to be " statuary " as defined in paragraph 454. — U. S. v. Ameri- can Express Co. (C. C), T. D. 2G403 ; Ab. 53"J3 (T. D. 26190) affirmed. The provision in paragraph 454 for statuary produced from " a solid block or mass of marble," etc., is not limited to statuary made from single blocks, and is held to include certain statues, each carved from three solid blocks of marble.— U. S. v. Perry ; U. S. v. Leland (C. C), T. D. 25810; (G. A. 5571) T. D. 24986 affirmed. Statuary With Bronze Pedestal. — There would be no question but that the figure should be considered a piece of statuary under the provisions of para- graph 454 were it not for the fact that it is attached to the bronze pedestal. Slight ornamentation or unimportant parts of a statue, being of metal or bronze, will not remove the entirety from the operation of paragraph 454. — Ab. 19460 (T. D. 29184). Vases Not Statuary. — The term " statuary " as used in paragraph 4.54 has reference only to representations of the human or animal form, and does not include representations of inanimate things or merely conventional or architec- tural objects such as marble vases, pedestals, and bases. — T. D. 24758 (G. A. 5462). DECISIONS UNDER THE ACT OF 1894. Bronze Busts, Groups, and Figures entitled " Enfant a Tare," " Napoleon," " Vedette au Desert." and various other familiar subjects, produced by bronze founders from models originally designed and executed by statuaries or sculp- tors of more or less renown, are dutiable as manufactures of metal and are not free under paragraph 575 as the professional productions of a statuary or sculptor, or under paragraph 585 as statuary, casts of marble, bronze, etc. — T. D. 17253 (G. A. 3515). Bronze Statuary Under Tariff Act of 1894. — Bronze statues which are first casts from original models by sculptors of repute, the statues being •' edited " or ca.st by bronze founders under the supervision and direction of the sculptor who executed the model, and chased or finished by the sculptor him- self, are free of duty under paragraph 575 as statuary which is the " professional production of a statuary or sculptor." Tiffany v. U. S. (71 Fed. Rep., 691) ; G. A. 5213 (T. D. 23955). distinguished.— T. D. 26480 (G. A. 6072). Statuary, Carved Metal Mug Not Free as. — A cup, or mug, composed of metal, ornamented, carved, or decorated, claimed to be the professional produc- tion of a celebrated Swedish sculptor residing in Paris, and carved from a solid piece of metal, held to be dutiable as a manufacture of metal and not free as the professional production of a statuary or sculptor. It is an article of utility and in no sense statuary.— T. D. 172.54 (G. A. 3516). Paintings on Japanese Paper Screens. — Water-color paintings by leading .Japanese artists, painted or mounted on paper screens, valuable as paintings and never used for the purposes of screens, are free and not dutiable as manu- factures of paper.— T. D. 17637 (G. A. 3685). Statuary of Wood. — Carved figures or statues in wood, made by a profes- sional statuary or sculptor from designs made by another professional statuary or sculptor, shown by full-sized drawings, in the making of which statues it was necessary to first model them in clay and then take a plaster cast, from which the work in wood was done, are " statuary " entitled to free entry. 94 Fed. Rep., 643, affirmed. — U. S. v. Morris European & American Express Co, (C. C. A.), 101 Fed. Rep., 111. 852 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1890. Bas-Relief Medallion Portrait wrought by hand from a solid block of mar- ble, the professional production of a sculptor, is not statuary. — T. D. 14923 (G. A. 2552). Busts, Ktc, in Bronze, Cast. — Buits, single figures, and groups in bronze, produced by bronze founders from original models designed and executed by professional sculptors or artists and accompanied by artists' certificates, are dutiable as manufactures of metal and not as statuary. — T. D. 16983 (G. A. 3411) ; affirmed, Tiffany v. U. S. (C. C), 66 Fed. Rep., 737. Fans, Ornamental. — Fans composed of silk and bone, upon which are exe- cuted artistic paintings in water colors, of high value and merit, and which are displayed as ornaments and not used as fans, are dutiable as paintings in oil or water colors and not as manufactures of silk. T. D. 12797 (G. A. 1393) reversed.— Tiffany r. U. S. (C. C), 66 Fed. Rep., 736. Paintings, Frames, and Ou^er Frames. — Framed oil paintings with outer frames of wood painted black and also having tablets of w'ood attached, the value of the pictures, picture frames, outer frames, and tablets, separately specified, are dutiable separately, the pictures as oil paintings and the frames and tablets as manufactures of wood. The outside frames and tablets are not the usual and necessary coverings for oil paintings. — T. D. 14765 (G. A. 2487). Paintings — Certain Gelatin Cards Dutiable as. — Thin cards composed of gelatin mixed with zinc white (gelatin chief value), with paintings thereon in oil and water colors, the paintings costing upward of four times the value of the substance, are dutiable as paintings. — T. D. 13067 (G. A. 1572). Paintings on Ivory. — Miniature portraits painted on ivory and metal are paintings in oil or water colors and not jewelry. — T. D. 11567 (G. A. 742). Japanese Wall Decorations made of paper, or of paper and cotton, or of narrow strips of bamboo joined together with cotton cord, and upon which representations of flowers, of birds, or of human figures are painted in water colors, the large bodies of colors being applied by stenciling, while the features of the work which are delicate and ornamental and give character to the article are by hand, are dutiable as paintings and not as manufactures of wood, as manufactures of paper and cotton, nor as manufactures of paper. Aflirniing the decision of the circuit court. — U. S. v. China & Japan Trading Co. (C. C. A.), 58 Fed. Rep., 690. Papier-Mache Panels. — Paintings in oil upon panels of papier-mfich^, to go into the frames of a false door, are dutiable as paintings and not as manufac- tures of wood.— Godwin v. U. S. (C. C.) 71 Fed. Rep., 950. Pen and Ink Sketches held dutiable as assimilated to paintings. — T. D. 13299 (G. A. 1679). A Painted Piano Case. — A piano case manufactured in this country and sent to London to be painted. The case worth $200 and the cost of painting in oil .$800. Held dutiable as a manufacture of wood and not as a painting. — T. D. 15178 (G. A. 2704). Painting on Porcelain.— A portrait painted on porcelain or china, resem- bling a plaque, having a gilt embossing in figures around the edge, containing the heads of two children painted in the center, inclosed in a case with clasps and hinges and lined with plush, the painting done by hand and then glazed and fired, is dutiable as a painting in oil.— T. D. 13431 (G. A. 1768). Painted Splasher Mats With Pockets held dutiable as paintings in oil or water colors.— T. D. 14915 (G. A. 2544). SCHEDULE N SUNDRIES. 853 Paintings on Tiles. — Articles composed of several tiles put together in rows, their faces forming a surface on which a picture is sketched by free-hand with brown mineral paint prepared with oil or water, which is then fired and by vitrification made blue, the wliole being then framed, are dutiable as painting and not as tiles.— Richard v. U. S. (C. C), 91 Fed. Rep., 517; reversed by C. C. A.. 99 Fed. Rep., 268. DECISIONS UNDER THE ACT OF 1883. Copies of Statuary. — The professional productions of a statuary or sculptor include all the artistic work of a professional statuary or sculptor produced in the exercise of his profession, whether the creations of the artist or copies of the creations of others. Such importations are dutiable at 10 per cent and not at 50 per cent as manu- factures of marble not otherwise provided for. — Viti v. Tutton, 14 Fed. Rep., 241. Marble statues executed by professional sculptors in the studio and under the direction of another professional sculptor, whether from models just made by a professional sculptor or from antique models whose author is unknown, are "professional productions of a statuary or sculptor."— Tutton v. Viti, 108 U. S., 312. Paintings on Poreclain. — A imported certain pictures painted by hand on porcelain. When they are framed or in any manner set, the porcelain, which, being manufactured only as a ground upon which to obtain a good surface to paint and not for any independent use, is obscured from view, constitutes of itself an article of chinaware and forms no material part of their value. Held, that they are subject to a duty of 10 per cent as paintings not otherwise provided for and not as china, porcelain, and Parian ware gilded, ornamented, or dec- orated in any manner. — Arthur v. Jacoby, 103 U. S., 677. 1913 3 7 7. Peat moss, 50 cents per ton. 1909 471. Peat moss, $1 per ton. 1897 455. Peat moss, $1 per ton. 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Peat Moss. — The new provision in the tariff act of 1897 is not confined to peat moss for bedding horses, but covers peat-moss fiber for mattresses. — T. D. 21545 (G. A. 4535). 3 78. Pencils of paper or wood, or other material not metal, filled with 1913 ^^^^ ^^ other material, pencils of lead, 36 cents per gross, but in no case shall any of the foregoing pay less than 25 per centum ad valorem ; slate pencils, 25 per centum ad valorem. 472. Pencils of paper or wood, or other material not metal, filled with fana ^^^^^ ^^ Other material, and pencils of lead, 45 cents per gross and 25 per centum ad valorem ; slate pencils, covered with wood, 35 per centum ad valorem ; all other slate pencils, 3 cents per one hundred. 456. Pencils of paper or wood filled with lead or other material, and pencils of lead, 45 cents per gross and 25 per centum ad valorem ; slate ^^^^ pencils, covered with wood, 35 per centum ad valorem; all other slate pencils, 3 cents per one hundred. 357. Pencils of wood filled with lead or other material, and slate pen- 1894 cils covered with wood, 50 per centum ad valorem ; all other slate pencils, 30 per centum ad valorem. 466. Pencils of lead, 50 cents per gross and 30 per centum ad valorem ; slate pencils, 4 cents per gross. 854 DIGEST OF CUSTOMS DECISIONS. [ 131. * • ♦ slate i)oiKils, * * * ;n) p,.,. centum ad valorem. 1883 < 473. Pencils of wood filled with Irad or other material, and pencils of [lead, no cents per f;ro.ss and 30 per (•ciituin ad valorem; * * * DECISIONS UNDKR TME ACT <>K 1S!»7. Fancy Lead Pencils. — Lead pencils made of wood and CiIUmI with lead, which are the sam(> length. thou;j;h slif,ditl.v smaller in diameter than the ordinary lead pencil, and iiiion one end of which is fitted a dinnnntive crooked handle resem- bling the handle of a cane and upon the other end a metal cap which protects the point, are proiterly dutiahle as !eahic-film positives, imported in any form, for use in any way in connection with moving- picture exhibits, including herein all moving, motion, motopbotograi)liy or cinematograidiy film jiictures, i)rints, positives, or dui»licates of every kind and nature, and of whatever .substance made, 1 cent per linear or running foot : Provided, hoivcver, That all photographic films imported under this section shall he subject to such censorship as may be imposed by the Secretary of the Treasury. 1909 SCHEDULE N — SUNDRIES. 855 474. Photographic dry plates * * * not otherwise specially pro- vided for in this section, 25 per centum ad vaolrem. Photographic-filra negatives, imported in any form, for use in any way in connection with moving-picture exhibits, or for making or reproducing pictures for such exhibits * * * 25 per centum ad valorem. Photographic-lilm positives, imported in any form, for use in any way in connection with moving-picture exhibits, including herein all moving, motion, motophotography or cine- matography tilni pictures, prints, positives, or duplicates of every kind and nature, and of whatever substance made, 1^ cents per linear or running foot. * 25 per centum ad valorem. * 25 per centum ad valorem. 1897 458. Photographic dry plates, * * 1894 358*. Photographic dry plates, * 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Prize Fights. — The law. [Public No. 246— S. 7027.] AN ACT To prohibit the importation and the interstate transportation of films or other pictorial representations of prize fights, and for other purposes. Beit enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That it shall be unlawful for any person * * * to bring or cause to be brought into the United States from abroad any tilm or other pictoi-ial representation of any prize tight or encounter of pugilists, under whatever name, which is designed to be used or may be used for purposes of public exhibition. * * * Sec. 3. That any person violating any of the provisions of this act shall for each offense, upon conviction thereof, be fined not more than .$1,000 or sentenced to imprisonment at hard labor for not more than one year, or both, at the dis- cretion of the court. Approved, July 31, 1912. Dept. Order (T. D. 32754). Prize Fights — Regulations. — Articles brought to this country in violation of the said law will be held pending instructions from the department or a de- cision of the court as to their final disposition. — Dept. Order (T. D. 32754). Prize-Fight Films. — An encounter conducted between two pugilists or boxers under the Marquis of Queensbury rules in a 24-foot ring, the contestants wearing regular boxing gloves, 5 ounces in weight, and the contest being limited to 20 rounds, is a prize fight within the meaning of the statute. The importation of a picture film representing such a contest is prohibited by the act of July 31, 1912 (37 Stat., 40), and the film can not be imported into the United States. A verdict is directed for the Government and the usual decree of condemna- tion will follow. Libel under the custom laws for illegal importation of the properly. — U. S. v. 3,542 Feet of Moving-Picture Film (D. C), T. D. 35531. Camera Tripods. — Tripods composed of brass and designed for use in sup- porting cameras while in operation are properly dutiable under the provisions of paragraph 167 as manufactures of metal not specially provided for, as assessed, and not as parts of cameras under paragraph 380, as claimed. — T. D. 34998 (G. A. 7050). DECISIONS UNDER THE ACT OF 1909. Camera Plate Holders. — Enlargers, plate holders, and slides for cameras, classified under paragraph 108, were claimed to be dutiable as manufactures of wood (par. 215). Protests overruled.— Ab. 32370 (T. D. 33433). 856 DIGEST OF CUSTOMS DECISIONS. 1913 1909 DECISIONS UNDER THE ACT OF 1897. Camera Without Lens. — The importers objected to the classification of the merchandise under paragraph 111, relating to optical instruments or frames or niountinijs for the same. Assessment atfirmed. — Ab. 18446 (T .D. 28850). Movins-Picture Films. — Cinematograph, or moving-picture, films are photo- graplis and dutiable under paragraph 403. — U. S. r. Sussfeld, Lorsch & Co. (Ct. Oust. Appls.), T. D. 31030; T. D. 30146 (C. C.) affirmed. DECISIONS UNDER THE ACT OF 1890. Photographic Dry Plates are dutiable as articles of glass silvered and not as plate glass with an additional duty of 10 per cent, nor as manufactures of metal.— T. D. 14513 (G. A. 2324). .381. Pipes and smokers' articles: Conunon tobacco pipes and pipe bowls made wholly of clay, 25 per centum ad valorem ; other pipes and pipe bowls of whatever material composed, and all smokers' articles whatsoever, not specially provided for in this section, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, except cork i)aper, 50 per centum ad valorem ; meerschaum, crude or manufactured, 20 per centum ad valorem. 475. Pipes and smokers' articles : Common tobacco pipes and pipe bowls made wholly of clay, valued at not more than 40 cents per gross, 15 cents per gross ; other tobacco pipes and pipe bowls of clay, 50 cents per gross and 25 per centum ad valorem ; other pipes and pipe bowls of what- ever material composed, and all smokers' articles wiiatsoever, not spe- cially provided for in this section, including cigarette books, cigarette- book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, 60 per centum ad valorem. 625. Meerschaum, crude or unmanufactured. (Free.) 459. Pipes and smokers' articles : Conunon tobacco pipes and pipe bowls made wholly of clay, valued at not more than 40 cents per gross, 15 cents per gross ; other tobacco pipes and pipe bowls of clay, 50 cents per gross and 25 per centum ad valorem ; other pijies and pipe bowls of whatever material composed, and all smokers' articles whatsoever, not specially provided for in this Act, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, 60 per centum ad valorem. 613. Meerschaum, crude or unmanufactured. (Free.) 359. Pipes, pipe bowls, of all materials, and all smokers' articles what- soever, not specially provided for in this Act, including cigarette Iwoks, cigarette-book covers, pouches for smoking or chewing tobacco, and 1894 \ cigarette paper in all forms, 50 per centum ad valorem ; all common tobacco pipes and pipe bowls made wholly of clay, valued at not more than 50 cents per gross, 10 per centum ad valorem. 553. Meerschaum, crude or unmanufactured. (Free.) 468. Pipes, pipe bowls, of all materials, and all smokers' articles what- soever, not specially provided for in this Act, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, and ciga- rette paper in all forms, 70 per centum ad valorem; all common tobacco pipes of clay, 15 cents per gross. 649. Meerschaum, crude or unmanufactured. (Free.) 476. Pipes, pipe bowls, and all smokers' articles whatsoever, not spe- cially enumerated or provided for in this Act, 70 per centum ad valorem ; all common pipes of clay, 35 per centum ad valorem. 741. Meerschaum, crude or raw. (Free.) 1897 1890 1883 DECISIONS UNDER THE ACT OF 1913. Bugles Shaped Liike Cigarette Holders. — So-called cigarette holders made of glass and having a metal reed are dutiable according to component material of chief value, and not as smokers' articles or as toys. — Dept. Order (T. D. 34050). SCHEDULE N SUNDEIES. 857 Clay Pipe Bowls with metal ferrules were held properly classified at 50 per cent ad valorem under paragraph 381.— Ab. 36337 (T. D. 34742). Glazed Clay Pipes subject to duty at the rate of 50 per cent ad valorem under the provisions of paragraph 381 for " other pipes of whatever material composed."— Dept. Order (T. D. 35963). Smoker's Table. — A smoker's table with 12 ash trays for same, classified as smokers' articles under paragraph 381, was claimed dutiable as a manufacture of metal (par. 167). Protest overruled. — Ab. 37609. DECISIONS UNDER THE ACT OF 1909. Automatic Lighters. — The question for determination was whether the goods of the importation were in their chief use smokers' articles. They were so assessed and the board so found them. From the evidence, while it appears the articles may have other occasional uses, their chief use is as cigar lighters, and they were properly assessed as smokers' articles. Knauth v. U. S. (1 Ct. Cust. Appls., 334; T. D. 31432) ; Dale v. U. S. (2 Ct. Cust. Appls., 384; T. D. 32111).— Bernhardt et al. r. U. S. (Ct. Cust. Appls.), T. D. 33223; (G. A. Ab. 29552) T. D. 32767 affirmed. Small pocket lamps, lighting automatically when the lid is raised and sus- ceptible of uses other than the lighting of cigars, cigarettes, and pipes by smokers, are not dutiable under paragraph 448 as articles of personal adorn- ment. In the absence of competent evidence that such lighters have a general use other than by smokers, Held that they are dutiable at 60 per cent ad valorem under paragraph 475 as smokers' articles. — T. D. 30943 (G. A. 7103). Cigar and Cigarette Cases, of whatever material composed, are dutiable at the rate of 60 per cent ad valorem under paragraph 475 as smokers' articles. — T. D. 30942 (G. A. 7102). Smokers' Articles of Leather. — The articles named in paragraph 475 are all related in actual use, and it would be to deny a reasonable and proper effect to that clause in that paragraph, which includes " all smokers' articles what- soever," if leather cigar or cigarette cases should be classed as leather rather than as smokers' articles, the last being a more specific term, and so leather cigar or cigarette cases are dutiable, not under paragraph 452, but under para- graph 475.— Mark Cross Co. v. U. S. (Ct. Cust. Appls.), T. D. 31457; (G. A. Ab. 23575) T. D. 30733 affirmed. Common knowledge and observation serve to convince that the importation is one of smokers' articles, and these are dutiable not as manufactures of leather but as falling within " all smokers' articles whatsoever," paragraph 475. Van- diver V. U. S. (1 Ct. Cust. Appls., 194; T. D. 31219) ; Mark Cross Co. v. U. S. (ibid., 377; T. D. 31457) ; Knauth v. U. S. (ibid., 334; T. D. 31432).— Dale v. U. S. (Ct. Cust. Appls.), T. D. 32111; (G. A. Ab. 24862) T. D. 31316 and (G. A. Ab. 25186) T. D. 31450 affirmed. Metal Cigarette Cases and articles of like character composed wholly in chief value of silver, German silver, white metal, brass or gun metal, excluded from classification under paragraph 448. — Dept. Order (T. D. 30785). Imitation Meerschaum Pipes. — The importer was bound to show by a pre- ponderance of evidence in support of his protest that the pipes here were made of clay; but there appears in the conflicting testimony a preponderance of proof in favor of the Government's contention that the pipes were not made of clay.— Butler Bros. v. U. S. (Ct. Cust. Appls.), T. D. 33368; (G. A. Ab. 28759) T. D. 32584 affirmed. 858 DIGEST OF CUSTOMS DECISIONS. Rubl)or MoiitFipicros for Pipes. — Those mouthpieces for pipes are finished. Tliey are not, il is true, ilt'si^'iicd to be used in any partieuhir pipe or pipestem, hut are made to be inserted in any pipe or stem so constructed as to receive the same, and seem to i)e of a size and sliape commonly in \ise. Tliey clearly fall wiiiiiii the description of "all smokers' articles whatsover " in paragraph 475. U. S. r. Eytinjre (4 Ct. Gust. Appls., — ; T. D. 3348G).— U. S. v. Hanover Vulcanite Co. (Ct. Cust. Appls.), T. D. 33919; (G. A. Ab. 32435) T. D. 33433 reversed. In Shrader's case, G. A. 4500 (T. D. 21719), articles which from the descrip- tion in the opinion were practically identical with those here under consider- ation were held to be dutiable as maiuifactures of hard rubber. The law now applicable is the same in lanj^uage as that under which that decision was ren- dered. The collector was therefore not authorized in departing from the classi- fication therein held to be correct.— Ab. 28094 (T. D. 323G9). DECISIONS UNDER THE ACT OF 1897. Cedar l$oxes. Smokers' Articles. — Cedar boxes of suitai)le size, plain and decorated, marked " Cigars " or " Cigarettes." are smokers' articles, and a finding by the Board of General Appraisers that other cedar boxes also of suitable size, of the same importation and similar in all essential respects to the boxes marlced "Cigars" or " Cigarettes," though unmarked and possibly fitted for u.ses other than by smokers, are smokers' articles, will be sustained.— Vandiver v. U. S. (Ct. Cust. Appls.). T. D. 31219; T. D. 29442 and T. D. 29644 aflirmed. Tin Cigarette Boxes. — Use in chief controls in classification, and the con- signment of tin boxes here, being in shape, size, and markings plainly designed for use by smokers, could not properly be classed as manufactures of metal, and the boxes were properly held dutiable as smokers' articles under paragrai)h 459. The words "all smokers' articles whatsoever" are broad enough, in the opinion of the court, to include this merchandise. Steinhardt v. U. S. (12G Fed. Rep., 443) approved. — Knauth, Nachod & Kuhne v. U. S. (Ct. Cust. Appls.), T. D. 31432; Ab. 22155 (T. D. 30111) and Ab. 22273 (T. D. 301G5) aflirmed. Clay Pipe Bowls and Pipestems, Separately Packed. — Clay pipes, the bowls and stems for which are imported under the same invoice, separately packed, and upon the same steamer, are dutiable as pipes under paragraph 459. U. S. V. Irwun (78 Fed. Rep., 799). Where such pipes- are composed in chief value of clay they are dutiable at 50 cents per gross and 25 per cent ad valorem under paragrai>h 459. G. A. 5065 (T. D. 2.3473) cited and followed. The provision for all other pipes covers only pipes which are not wholly or in chief value of clay. — T. D. 24205 (G. A. 5273). " Hygeia " Paper Used for Wrapping Straws and Toothpicks. — There is a presumption in favor of a collector's cla.ssification and assessment which must be overcome by proof, and it being possible to show by chemical analysis alone that the importation of hygeia i)aper contained less magnesia than cigarette paper contains, and the results of no such analysis being shown, and it appear- ing the dominant use of paper such as this in question is for the manufacture of cigarettes, the assessment of the collector must stand, as proper, under para- graph 4.59.— Hygeia Antiseptic Toothpick Co. v. U. S. (Ct. Cust. Appls.), T. D. 31529; (G. A. Ab. 23519) T. D. 30710 and (G. A. Ab. 23642) T. D. 30754 affirmed. Pipe Bowls and Pipestems. — Clay pipe bowls with bamboo stems, imported upon the same invoice and shipped together, but described and priced sepa- rately, the invoice prices showing the stems to be of greater value than the SCHEDULE N SUNDRIES. 859 pipe bowls, are dutiable under the tbird clause of paragraph 459 as "other pipes and pipe bowls of whatever material composed.," — T. D. 26966 (G. A. 6251). Pyroxylin Smokers' Articles. — Smokers' articles of pyroxylin are more spe- cifically enumerated in the provision in paragraph 459, for " all smokers' arti- cles articles whatsoever, not specially provided for," than under that in para- graph 71 for " all compounds of pyroxylin, if in finished or partly finished arti- cles." G. A. 5706 (T. D. 25379) and 140 Fed. Rep.. 989 (T. D. 27065), fol- lowed.— T. D. 27889 (G. A. 6538). Specific Designation. — Smokers' articles of pyroxylin are more specifically enumerated in the provision in paragraph 459, for " all smokers" articles what- soever, not specially provided for," than under that in paragraph 17 for " all compounds of pyroxylin, if in finished or partly finished articles." — U. S. v. Knauth (C. C), T. D. 27769; G. A. Ab. 11261 (T. D. 27348) affirmed. Hard Rubber for Mouthpieces. — Lengrhs of polished hard rubber to be divided and made into two mouthpieces for pipes are not dutiable as smokers' articles, but as manufactures of hard rubber. Follows G. A. 2467 and G. A. 3405.— T. D. 21719 (G. A. 4590). Smokers' Table. — Held that certain tables on which are affixed various smokers' accessories and an ornamental miniature automobile, which are chiefly used for the convenience of smokers, are dutiable as " smokers' articles " under paragraph 459 and not as " house or cabinet furniture of wood " under para- graph 208.— Steinhardt v. U. S. (CO, T. D. 25138; (G. A. 5251) T. D. 24137 affirmed. DECISIONS UNDER THE ACT OF 1894. Unfinished Pipe Bowls, composed of meerschaum, invoiced as manablockes, are dutiable as articles composed of earthen or mineral substances and not as smokers' articles.— T. D. 16977 (G. A. 3405). DECISIONS UNDER THE ACT OF 1890. Pipe Cases, cigar holders, and cigarette holders, in the manufacture of which leather is the material of chief value, are dutiable as smokers' articles and not as manufactures of leather nor as nonenumerated manufactured articles. — T. D. 14926 (G. A. 2555). Cases or coverings for pipes, composed of wood, leather, and silk (leather chief value), are smokers' articles.— T. D. 12131 (G. A. 993). Cigarette Paper. — Certain paper in sheets about 20 by 25 inches held dutiable as cigarette paper and not as tissue paper. — T. D. 14646 (G. A. 2404). Pipes Known as " Church AVardens."— Clay tobacco pipes known as " church wardens " are dutiable as common clay pipes. — T. D. 14241 (G. A. 2205). Common Clay Pipes. — Pipes, the bowl made of common clay and painted red, with a wooden stem and bone mouthpiece colored black, are dutiable as smokers' articles and not as common clay pipes. — T. D. 14320 (G. A. 2249). French Clay Pipes. — Clay pipes, slightly glazed or burnished, some plain and others elaborately ornamented with figures of animals, human faces, leaves, etc., known as French clay pipes, are dutiable at 70 per cent and not at 15 per cent as common clay pipes.— T. D. 12421 (G. A. 1159) ; T. D. 13893 (G. A. 2046). Leather Tobacco Pouches dutiable as smokers' articles and not as manufac- tures of leather.— T. D. 13815 (G. A. 2009). 860 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1883. Leather Cigar Cases. — The articles are chiefly used by smolders, and are car- ried ill stociv l>y tliose who deal in pipes and other articles of tliat kind, and, although they are manufactures of leather, they are specially provided for as " smokers' articles " in paragraph 476. This takes tliera out of the influence of the more general description of manufactures and articles of leather contained in parairrai'Ii 4G3. Mede Meyer r. Lancaster (31 Fed. Rep., 446). — T. D. 11851 (G. A. 842). Cigarette Paper made of a quality and cut into a size fit for wrapping cigarettes, and which in the condition and form in which it is imported can be used by smokers in making their own cigarettes, is subject to a duty of 70 per cent as smokers' articles and not to a duty of 15 per cent as manufactures of paper.— U. S. v. Isaacs, 148 U. S., 654. Smokers' Articles, — Cigarette paper of suitable size and quality to be used in making cigarettes, and pasteboard covers therefor of corresponding size, im- ported separately and entered together with the intention to combine them with paste into cigarette books for the use of smokers, are subject to a duty of 70 per cent ad valorem as " smokers' articles " and not to a duty of 15 per cent ad valorem as manufactures of paper. — Isaacs v. Jonas, 148 U. S. 648. 382. Plush, black, known commercially as hatters' plush, composed 1913 or silk, or of silk and cotton, such as is used for making men's hats, 10 per centum ad valorem. 477. Plush, black, known commercially as hatters' plush, composed 1909 of silk, or of silk and cotton, such as is used for making men's hats, 10 per centum at valorem. 461. Plush, black, known commercially as hatters' plush, composed 1897 of silk, or of silk and cotton, such as is used exclusively for making men's hats, 10 per centum ad valorem. 593. Plush, black, known commercially as hatters' plush, composed 1894 of silk, or of silk and cotton, and used exclusively for making men's hats. (Free.) 469. Plush, black, known commercially as hatters' plush, composed 1890 of silk, or of silk and cotton, and used exclusively for making men's hats, 10 per centum ad valorem. 4.51. Hatters' plush, composed of silk or of silk aud cotton, 25 per centum ad valorem. 1883 DECISIONS UNDER THE ACT OF 1913. Hatters' Plush. — Black plush composed in chief value of silk and known commercially as " hatters' plush " is properly dutiable at the rate of 10 per cent ad valorem under paragraph 382, irrespective of its width, unless its width is such as will exclude it from that class or kind of hatters' plush " such as is used for making men's hats."— T. D. 35121 (G. A. 7678). Merchandise classified as plush in chief value of silk at 50 per cent ad valorem under paragraph 314, measuring about 22 inches in width, known com- mercially as hatters' plush, was held dutiable at 10 per cent under paragraph 382. Ab. 37281 followed.— Ab. 38915. Black plush about 26 inches in width, u.sed in the making of the upper part of the brims of men's silk hats, classified under paragraph 314, was held duti- able as hatters' plush (par. 382), as claimed. Ab. 37281 followed.— Ab. 37775. SCHEDULE N SUNDRIES. 861 DECISIONS UNDER THE ACT OF 1909. Hatters' Plush. — Black plush, known commercially as " hatters' plush " and such as is used in this country for making men's hats, is properly dutiable at the rate of 10 per cent ad valorem under paragraph 477. Comey & Johnson Co. r. U. S. (4 Ct. Cust. Appls., 285: T. D. 33493) cited and followed.— T. D. 33641 (G. A. 7480). The importations are generally and uniformly known as " hatters' plush " and are of the kind or class or " such as " are used exclusively for making men's hats. The legislative history and the natural import of the words " such as " extend the provisions of the paragraph not alone to such hatters' plush as is used exclusively for making men's hats, but also to hatters' plush so known commercially. Comey & Johnson Co. v. U. S. (2 Ct. Cust. Appls., 532; T. D. 32253) distinguished.— Comey & Johnson Co. v. U. S. (Ct. Cust. Appls.), T. D. 33493; (G. A. Ab. 30415) T. D. 32926 reversed. Black silk or black silk and cotton plush, 65 centimeters in width or more, containing not less than 30 warp threads and 63 picks in the weft to the centi- meter or 26 warp and 75 picks to the centimeter, dutiable as hatters' plush under paragraph 477.— Dept. Order (T. D. 32692). It is clear that paragraph 477 must be taken to refer specifically to material used exclusively for making men's hats. The intention was to encourage the domestic production of men's hats. The proof shows the importation was made for the manufacture of millinery goods or women's hats, and that it was so used. It was not entitled to the benefit of the paragraph named, and it was properly assessed as a silk plush.— Comey & Johnson Co. v. U. S. (Ct. Cust. Appls.), T. D. 32253; (G. A. Ab. 26178) T. D. 31774 affirmed. Plush measuring 18 inches in width is not such a plush " as is used exclu- sively for making men's hats," and therefore it fails to meet one of the require- ments of the statute. Plush which is 22 inches in width is " such as is used exclusively for making men's hats." (Note Haynes & Co.'s case, protest 760619. decided concurrently herewith.) — Ab. 37281. DECISIONS UNDER THE ACT OF 1897. Hatters' Plush. — Black plush, composed of silk and cotton and known com- mercially as hatters' plush, although used on rare occasions for millinery pur- poses, is dutiable as plush " such as is used exclusively for making men's hats " under paragraph 461. G. A. 5708 (T. D. 25381) cited and followed.— T. D. 30791 (G. A. 7067). DECISIONS UNDER THE ACT OF 1894. Black Silk Hatters' Plush is free and not dutiable as plush. — T. D. 17279 (G. A. 3541). 383. Umbrellas, parasols, and sun.shades covered with material other than paper or lace, not embroidered or appliqued, 35 per centum ad 1913 valorem. Sticks for umbrellas, parasols, or sunshades and walking canes, finished or unfinished, 30 per centum ad valorem. 478. Umbrellas, parasols, and sunshades covered with material other than paper or lace, 50 per centum ad valorem. Sticks for umbrellas, ^ parasols, or sunshades and walking canes, finished or unfinished, 40 per centum ad valorem. 462. Umbrellas, parasols, and sunshades covered with material other than paper, 50 per centum ad valorem. Sticks for umbrellas, parasols, or ^° sunshades and walking canes, finished or unfinished, 40 per centum ad valorem. 8G2 DIGEST OF CUSTOMS DECISIONS. 1894 1890 < 1883 3G0. I'mliifllMs, parasols, ami sunshados, covered with material com- posed wholly or ill part of silk, wool, worsted, the hair of the camel, Soat, alpaca, or other animals, (>1. Sticks lor umhri'llas, parasols, and sunshades, if ])lain or carved, finished or untinished, 30 per centum ad valorem. 470. Umhrella.s. parasols, and sunshades, covered with silk or alpaca, 5n per centum ad valorem; if covered with other material, 45 per centum ad valorem. 471. Umhrellas, parasols, and sunshades, sticks for, if plain, finished or unliiiislied, o.j per centum ad valorem; if carved, oO per centum ad valorem. 491. * * * I'mbrellas, parasols, and shades, when covered with silk or aliiaca, 00 per centum ad valorem; all otlier umbrellas, 40 per centum ad valorem. 492. Umbrellas, parasols, and sunshades, * * * sticks for, finished or unfinished, not .specially enumerated or provided for in this Act, 30 per centum ad valorem. DECISIONS UNDKIl THE ACT OF 1909. Combination Cane and Umbrella. — A combination of a cane and umbrella, the cane consisting;' of a hollow tube into which (he mnbrella is in.serted when rolled, classified as an umbrella, was claimed dutiable under the provision for " sticks for umbrellas " in paragraph 47S. Protests overruled. — Ab. 35555 (T. D. 34440). Walkinir Canes, Not Used as Such. — These canes are sold to street vendors and to people who manufacture pennants and badges; pennants are tied onto them and they are sold that way. ('anes, for whatever purpose used, are still canes, and are expressly pitjvided f importation of all raw or unmaiuifacturcMl articles, not herein emunerated or provided 1883 for, a duty of lU i)er centmn ad valorem, and all articles manufactured, in whole or in part, not herein enumerated or provided for, a duty of 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Modeling Clay. — The merchandise here, being as stipulated, does not fall within the terms of paragraph 81, but manufactured and composed as it is of earthy or mineral substances and a substance which is neither earthy nor min- eral, namely, saponitlable matter in percentage 31.12, it is dutiable as an unenu- nierate. 40231, reversed. DECISIONS UNDER THE ACT OF 1909. Capers in Salt. — <'ai)ers packed in dr.v salt were held dutiable as nonenumer- ated niaiiutiuturi'd articles under paraj^raiih 480, on the authority of Liti Leaves. — Protests overruled as to ground mati leaves classified as non- enu'merated manufactured articles under paragraph 480. — Ab. 36476 (T. D. 34763). Salted Melon Seed, roasted, dutiable as nonenumerated manufactured arti- cles at 20 jier cent ad valorem under paragraph 480. — Dept. Order (T. D. 33344). Metal Material for Welding;, IJrazing, or Tempering;. — Tlie classification complained of was under paragraph 199. The materials are (1) welding mate- rial in ilu> form of jKiwder (poudre a souder), or in the form of plates or plaques in which the material is fused into a wire mesh, (2) l^rites brazing compoimd 1. 2. and 3. in the form of plates or small pieces, (3) tempering powder, (4) brazing powder. SCHEDULE N SUNDRIES. 869 The composition of the welding material is the same in both forms. Borax is chief value in the material. The board in G. A. G269 (T. D. 27051) imssed on welding material of this kind, and held that it was not dutiable as a chemical compound, nor as an unenumerated manufactured article, and classification was fixed under the provisions of paragraph 193, tariff act of 1897. We see no good rea.son to find a different classification for the said goods under the present act. The brazing plates or compounds are made up of borax, boracic acid, copper, zinc, and iron oxide. We see no reason why this material should be classified differently than the welding plates. Tempering powder : Potassium ferrocyanide, sodium chloride, sodium nitrate, calcium pho.sphate, insoluble matter, and nitrogenous matter. Brazing powder: Borax, boracic acid, iron oxide. in.soluble matter, and moisture. We hold the specified powders dutiable under paragraph 4S0 as unenumerated manufactured articles.— Ah. 28619 (T. D. 32560). Lubricating Oil. — As to this merchandise, one of its constituents, petroleum, is an oil, but the other constituent differs physically, chemically, and commer- cially from the vegetable oil out of which it is made. It has become a sul- phonated saponification of the original vegetable oil and a dissolution of petro- leum in this does not constitute a combination of oils. It is a nonenumerated manufactured article and was dutiable as such at 20 per cent under paragraph 480.— U. S. V. Schrock & Squires et al. (Ct. Cust. Appls.). T. D. 34974; (G. A. Ab. 34756) T. D. 34186 and (G. A. Ab. 35155) T. D. 34307 affirmed. Pea Sausage.— In the case of Meyer & Lange (G. A. 3637; T. D. 17498), the board passed upon pea sausage. Held to be dutiable as a manufactured article not enumerated or specially provided for under paragraph 480.— Ab. 26680 (T. D. 31883). " Plasticine " and " Plastilina." — Earthy and mineral substances are not dutiable under paragraph 95, but articles made out of earthy or mineral sub- stances are — that is to say. articles that are something more than the material out of which they are made, being distinguishable from the mass out of which they were developed by a definite shape and form adapted to a final use. Salo- mon V. U. S. (2 Ct. Cust. Appls., 92; T. D. .31635) ; U. S. v. Tamm & Co. (2 Ct. Cust. Appls., 425; T. D. 32173).— U. S. v. Embossing Co. et al. (Ct. Cust. Appls.), T. D. 32536; (G. A. Ab. 26362) T. D. 31832 affirmed. Snails. — Words to which Congress has given a special meaning in a tarilf act will be presumed to retain that signification in a subsequent tariff act relating to the same subject matter, no contrary intention appearing. Reiche v. Smythe (13 Wall., 162). Accordingly snails may not be deemed " live animals." Nor, by the same reasoning, can snails be deemed shellfish and entitled to free entry. They are to be classified as a raw article designed to be converted into a food not enumerated or provided for. They were dutiable under para- graph 4S0.—De , Tongue et al. v. U. S. (Ct. Cust. Appls.), T. D. 34189; (G. A. Ab. 32075) T. D. 33348 and (G. A. Ab. 32338) T. D. 33409 reversed. Wax for Phonograph Records. — Wax especially prepared for use in the manufacture of phonograph and other records, classified as a manufacture of wax under paragraph 462, was held dutiable as a nonenumerated manufactured article (par. 480). Ab. 28036 (T. D. 32379) followed.— Ab. 36562 (T. D. 34789). DECISIONS UNDER THE ACT OF 1897. Almond Meal Not a Toilet Article.— Almond meal which must be submitted to one or more processes of sifting to remove gritty particles, and have added 870 DIGEST OF CUSTOMS DHCISIONS. thereto alkali, flour, and perfume before it <:ui lie iised as an application to the skin. Held dutiable at the rate of 20 per cent ad valorem under section 6 as an unenumorated maimfactured article, (i. A. OlGf) (T. D. 2r>7">2) cited and dis- tinKuisiietl.— T. D. 2T',M;r. (G. A. Go55). Antiselenite. — The merchandise is the same as that covered by Ab. 13799 (T. 1 ». 2T7sr(i. ill wliicli it was held to be a chemical compound. In this case a liberal sanii)le was furnished by the importers, which we subnutted to the Unitetl Stales chemist at the port of New York for analysis, who reports the same to contain 99.45 per cent of water and the balance some vegetable sub- stances. UiK»n the evidence in the case referred to and in this case we are obliged to rever.se our former opinion and find that the substance is. in fact, not a chemical compound, but is a noneiiuiiicruted maimfactured article dutiable under section G at 20 per cent ad valorem.— Ab. 14381 (T. D. 27916). Arabic Cooliiig Compound, composed chiefly of carbonate of lime and some with a substantial admixture (20 per cent) of red oxide of iron, not possessing the necessary characteristics of paint or pigment, is not dutiable at 30 per cent under paragraph .")S, but is dutiable at 20 per cent under section G as an unenu- merated manufactured article.— T. D. 2.5383 (G. A. 5710). Banana Flour. — A meal or flour said to be produced by drying and grinding bananas was licld to have boon properly classified under section 6 as an unenu- merated manufactured article. Xote G. A. 5534 (T. D. 24904). — Ab. 17082 (T. D. 2S62G), Uganda Tree Bark. — The bark of the Uganda tree, a product of British East Africa, subjected to the process of hammering, when in a moist condition, by the natives of that country, the bark having been flattened out by s. Leerburger r. U. S., (T. D. 25871 ), followed.— T. D. 26052 (G. A. 5926). So-called marasque water or eau de marasque, an article which is produced by crushing cherries and distilling their juice, water being added in the process, is not dutiable as cherry juice under paragraph 299, but as an unenuinerated manufactured • article under section 6. — Leerburger v. U. S. (C. C), T. U. 25871; (G. A. 54.37) T. D. 24715 reversed. Ground Olive \uts are dutiable at 20 per cent ad valorem under the pro- vision in .section 6. fur nonenumerated manufactured articles, and not under paragraph 20, as " crui'c drugs," or " nuts advanced in value." Kessler v. U. S. (not yet reported) followed; Iljiulenbeck v. U. S. (84 Fed Kep., 148); In re Thompson (G. A. r^riS) ; In re Amerman (G. A. 4092) ; In re Haulenbeck (G. A. 4248) noted and explained.— T. D. 22783 (G. A. 4SG0). Marine Glue Pitch. — Several varieties of .Teflery's so-called marine glue pitch are found not to be composed in chief value of rubber or gutta-iiercha, but are held to be dutiable under section G, as unenumerated manufactured articles. Compare In re Ferdinand (G. A. 3101).— T. D. 24117 (G. A. 5248). Protegit was classified as borax under paragraph 11. The board found that the merchandise was neither chemicaly nor commercially borax, sustaining the importers' claim for classification under section 6 as an enumerated manu- facture.— Ab. 23734 (T. D. 30800). Rawhide Shoes and Slippers. — Ifeld. that rawhide is not leather, and that shoes made in chief value of rawhide and in part of iron are not dutiable as '• shoes made of leather " under paragraph 438, nor as " manufactures of leather" under paragraph 450. but as " articles in part of iron " under paragraph 193. Held, that 2.122 per cent of iron, by value, in imported merchandise, is suffi- cient to affect tlie classification of the merchandise and to bring it within the provision In paragraph 193, for articles " in part of iron." — Hamano v. U. S. (D. C), T. D. 2494G; G. A. decision (unpublished) affirmed. Resin Pitch da.ssified as a cliemical comi^ound under paragraph 3, was claimed to be dutiable as an unenumerated n)anufaclured article under section 6. Protests sustained.— Ab. 20562 (T. D. 29516). Rice-Hull Ashes. — The provision in section 7, that any unenumerated article " shall pay the same rate of duty which is levied on the enumerater pararaph 497 as a fiber, nor paragraph 558 as a criule vegetable substance. — T. D. 17486 (G. A. 3625). Millet Seed, Hulled. — Millet seed not in its natural .state, but peeled, having the outer hull removed and the germinating power destroyed, used for making soup and also for bird food, is dutiable as a nonenunierated manufactured article and not as seeds. 78 Fed. Rep., 804, reversed. Nordlinger v. Robertson (33 Fed. Rep., 241) ; U. S. v. Kauffman (C. C. A.), 84 Fed. Rep., 446.— T. D. 19094 (G. A. 4093). Mother-of-Pearl Flakes or Scales, chipped from shells known as ear shells, is a nonenumerated umnanufactured article and is not manufactured, nor is it dutiable as a manufacture of shell or free as shells unmanufactured. — T. D. 17162 (G. A. 3479). SCHEDULE N— SUNDRIES. 875 DECISIONS UNDER THE ACT OF 1890. Candle Tar, candle pitch, palm pitch, or candle residuum, a by-product in the manufacture of candles, is dutiable as a nonenumerated manufactured article and not under paragraph 472 as waste. T. D. 109.51 (G. A. 446) ; T. D. 12337 (G. A. 1109) ; T. D. 144G0 (G. A. 2306). In re Standard Varnish Works (C. C), 53 Fed. Rep., 786; affirmed. Standard Varnish Works v. U. S. (C. C. A.), 59 Fed. Rep., 456.— T. D. 14709 (G. A. 2431). Ciriiie. — Cyrene, a mixture of fine clay and a fat oil, is dutiable as a non- enumerated article and not free under paragraph 751 as vegetable wax. — T. D. 15130 (G. A. 2656). Juniper and Elder Extracts. — Elder extract, no alcohol being used in its preparation, is a nonenumerated manufactured article. Extract of juniper, no alcohol being used in its preparation, is a nonenu- merated article.— T. D. 14731 (G. A. 2453). Kittool Fiber. — Kittool, being the fiber of the leaf stocks of the jaggery palm of East India, which has been combed between .steel brushes, with a little oil to soften it, and also slightly colored and made straight for bunching by lengths for brushes, is dutiable as a nonenumerated article manufactured and not as an unmanufactured article ; nor is it free under paragraph 597 as a fibrous vegetable substance, nor under paragraph 653 as vegetable substances unmanu- factured. T. D. 13591 (G. A. 1863); Wilkens v. U. S. (C. C), 84 Fed. Rep., 152.— T. D. 1.5949 (G. A. 2973). Starch fiber, composed of particles of husks left from the manufacture of grain into starch, is a by-product, and is dutiable as a nonenumerated manufac- tured article and not as rice flour.— T. D. 12S56 (G. A. 14.52). India Rubber Substitute is dutiable as a nonenumerated manufactured article and not as unmanufactured, nor under paragraph 613 as iiKlia rubber crude.— T. D. 1.5317 (G. A. 2751). Microscopical Slides — Pathological Specimens. — Microscopical slides in- voiced as " Koenig's mounted slides," representing diseased parts of the human flesh, are pathological specimens, dutiable as nonenumerated articles and not under paragraph 108 as glass, nor free uftder paragraph 707 as preparations of anatomy.— T. D. 12798 (G. A. 1394). Mucilage is a mixture of ground or powdered gum arable and water. It was assessed with duty at 20 per cent under section 4. The fact that the article is known as nuicilage does not destroy its commercial character as a gum. The addition of water, a nondutiable element, in the process of manufacture, does not exclude the merchandise from paragraph 24. The merchandise is a gimi, not edible, advanced in value or condition by refining or grinding, or by other process of manufacture, and is dutiable at 10 per cent. — T. D. 14810 (G. A. 2493). etaccharum, a preparation made from cane sugar with some gum salicylic acid and inorganic salts, is dutiable as a nonenumerated article and not as malt extract.— T. D. 14150 (G. A. 2149). Julep Straws, if regarded as unmanufactured articles, are dutiable as straw, and if manufactured as manufactures of straw. — T. D. 11844 (G. A. 835). Yam Flour is dutiable as a nonenumerated manufactured article and not under paragraph 261 at one-fourth of a cent, paragraph 323 as an article fit for use as starch, nor is it free under paragraph 695 as sago flour or paragraph 730 as tapioca.— T. D. 15174 (G. A. 2700). 876 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT ol' iss.l AND PRIOR TO ACT OF 1883. Articles " Emini<'rjit«'tl." — Am article is "enumerated" so as to be without the provisions of tliis si'dion iioi only wlu-ii the article is mentioned by its specilic trade name but also wlieu it may be f:iirly included within some i;eneric clause contained in the tarilT schedule so as to be distinguished fi'om other articles.— Wolff i: U. S. (C. C. A.), 71 Fed. Rep.. 291. XoneniinieraJcd Articles. — If a noneuumerateil manufactured article bears no substantial sinnlitude to an enumerated article, or no substantial resem- blance to two or more enumerated articles, chargeable with duty, and is not provided for under any other catch-all clauses, it is dutiable as a noiieniunerated article.— Sykes v. Magone (C. C), 38 Fed. Rep., 494. Straw, Split and Twisted, for Hat Braids. — Straw, twisted, being a stalk of rye straw split into two ])arts. and those parts twisted tngi-ther. and being the raw material used in making laces which are manufactured into hats and bonnets, not having been known in commerce in the United States until after the passage of this act. is dutiable as a nonenumerated article and can not be charged with duty under any of the denominations of straw manufactures men- tioned in Schedule C, act of 184G.— Rheimer v. Maxwell (3 P.latchf., 124), 20 Fed. Cas., G30. 386. Tiiat each and every imported article, not enumerated in this section, which is similar, either in material, quality, texture, or the use to which it may be api>lied. to any arti<'l(» enumerated in this section as charu-eal)le w ith duty, shall jniy the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned ; and if any noneiunuerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levic^l on such nonenumerated article the same rate of duty as is chargeable on the .•irtide which it resembles i^aying the highest rate of duty ; and on articles not eninnerated. manufactured of two or more nuiterials, the duty sh.-ill be assessed .-it the highest rate at which the same woidd be chargeable if composed wholly of the com- ponent material thereof of chief v:ilue; and the words "component mate- rial of chief value." wherever used in this section, shall be held to mean that component material which shall exceed in value any other single comi)onent material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be ajiplicable to any imported article, it shall pay duty at the highest of such rates. 481. That each and every imported article, not enumerated in this section, which is similar, either in nuUerial, (|ualily. texture, or the use to which it may be applied, lo iuiy ;irticle eiumierated in liiis s(>ction as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned ; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty ; and on articles not enumerated, numufactured of two or more materials, the duty shall be a.'jsossed at the highest rate at which the same would be chargeable if ccmjiosed wholly of the com- ponent material thereof of chief value: and the words "component mate- rial of chief value." wherever used in this .section, shall be held to mejjn that component material which shall exceed in value any other single component material of the article ; and the value of each component material shall be determined by the ascertained value of such material in its condition ;is found in the article If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. 1913 1909 1897 1894 SCHEDULE N SUNDRIES. 877 Sec. 7. That each and every Imported article, not enumerated in this Act. which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with' duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned ; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty ; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the com- ponent material thereof of chief value ; and the words " component mate- rial of chief value," wherever used in this Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. Sec. 4. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned ; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty ; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the com- ponent material thereof of chief value ; and the words " component mate- rial of chief value," wherever used in this Act, shall be held to mean that component material whicJ) shall exceed in value any other single component material of the article ; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. Sec. 5. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty shall pay the same rate of duty which is levied on the enumerated article Avhich it most resembles in any of tlie par- ticulars before mentioned ; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable there shall be levied on such nonenmnerated article the same rate of duty as is chargeable on the article whicli it resembles paying the highest rate of duty ; and on articles not ennmerated, manu- factured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words "com- ponent material of chief value," wherever used In this Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each com- ponent material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article It shall pay duty at the highest of such rates. Sec. 2499. There shall be levied, collected, and paid on each and every nonenumerated article, wliich bears a similitude, either in material, 1883 quality, texture, or the iise to which it may be applied, to any article enumerated in this title as chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most 1890 878 DIOEST OF CUSTOMS DECISIONS. resembles in ;iny of Ihc iiarticulars before mentioned; and if any non- enunieiated article equally resembles two or more enumerated articles on wbich different rates are cbarfreable, tbere sliall be levied, eoUeeted, and iniid on sueli noneninnerated article the same rate of duty as Is chari,'ealile on the artii'Ie which it resembles paying the hi.irhest duty; and on all articles manufactured from two or more mat(>rials the duty 1883 shall be assessed at the hi^diest rates at which the coni]ionent material of chief value may be cbarf^eable. If two or more rates of duty should be applicable to any imported article, it shall be classified for duty under the hiirhest of such rates: I'roridrd, That nonenumerated articles similar in material and (juality anlied, to articles on the free list, and in the manufacture of whicli no dutiable materials are used, shall be free. DECISIONS UNDER THE ACT OF 1913. Component Material of Chief Value. — Goods made by cementing; with rub- ber a cotton cloth to a cotton and wool cloth, and floods made by cementinj; with rubber a cotton and silk cloth to a cott(m and wool cloth, th(> rubber in (>ach case beins ne.iiliirible in value, are comjjosed in chief value of cotton, wool, or silk, according to which represents the greatest value as yarn, plus its propor- tion, on the basis of quantity, of the cost of weaving and other expenses incurred in making the cloth and bringing it to the condition it had immediately prior to its combination with the other materials in order to form the goods in ipiestion (p../. 38(j). For this purpose that cloth which is composed in chief value of one of these fibers should not be regarded as made entirely of it. Field & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36876. Raincoats made from such goods are dutiable under paragraph 2.'')G, 200, or 201, according to tlie material of chief value as found l)y this rule, and not as wearing apparel not specially provided for (par. 201).— True Fit Waterproof Co. v. U. S. (Ct. Cust. Appls.), T. D. 37107; (G. A. 7800) T. D. 36175 modified. " Component Material of Chief \'alne," Ascertainment of. — In determin- ing which is the " component material of chief value " under j)aragrai)h 3S0 of a fabric with a warp yarn of wool jind a weft yarn of mixed wool and mohair, the proportion of wool in the weft yarn should be added to that composing (he warp yarn. The fact that the weft yarn is in chief value of mohair does not warrant the a.ssumption for this purpose that it is entirely mohair. Cloth invoiced as "sateen" or "standard," with a warp yarn of wool and a weft yarn of mohair and wool, the wool in the two yarns being more valuable than the mohair, is dutiable under i)aragrai)h 2S8 as cloth in chief value of wool, and not under paragraph 308 as cloth in chief value of the hair of the Angora goat.— Marshall Field & Co. v. U. S. (Ct. Cust. Appls.), T. I). 30870; (G. A. 7920) T. I). 30487 reversed. PocKKT Cic.AK Ltohtkrs. — Cigar lighters designearagraph 3r)0, ("articles such as cigar cutter.s, cigar holders," etc.), and also within paragraph 381 ("all smokers' articles whatsoever, not specially provided for in this section"). I'.y virtue^ of paragraph 386 (" if two or more ral(>s of duty shall be applicable to any imported article it shall pay duty at the highest of such rates") they are dutiable under para- graph 3.50.— r.ischoff & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36458; (G. A. 7810) T. D. 35880 affirmed. Slippers — Component Material. — An article whose component materials are leather, wool, aiul cattle hair, leather being the most valuable of the three materials, where the aratoly. — Articles consisting of celluloid cases containing perfumery i)oltles are not to be considered as entire- ties for the assessment of duty, though sold and used together, but are dutiable as though imported separately. U. S. v. Dieckerhoff (IGO Fed. Rep., 449; T. D. 2S71G) followed.— T. D. 30140 (G. A. 6942). Calender Rolls of Metal and Paper. — Calender rolls made by turning many thicknesses of {taper around a steel core or shaft und(>r hydraulic pressure, the metal and the paper being of equal value prior to their being put together, are dutiable under the provisions of paragraph 193 as articles composed wholly or in part of metal, wholly or partly manufactured, the circumstance that, by add- ing to the value of the paper the cost of the labor of applying the paper to the metal core, the paper is made to appear to be the component material of chief value in the completed article being immaterial. Where the cla.ssification of an article depends on the component material of chief value therein, the value of tlie different materials should be taken at the time they are put together, and the cost of the labor applied to any of the materials in the process of putting them together should be disregarded. Seeberger r. Hardy (150 U. S., 420) ; V. S. r. Hoeninghaus (137 Fed. Rep., 478; T. W. 2G125), U. S. v. Johnson (T. D. 28007), Hamano v. U. S. (Estee's Hawaiian Reports, 344; T. D. 24946), G. A. (5269 (T. D. 27051), and G. A. 6537 (T. D. 27888) cited and followed.— T. D. 28045 (G. A. 6568). Component Material of Chief \'alue. — Tn construing the provision in sec- tion 7 that, in determining the component mat(M-ial of chief value in imported merchandise, (he basis shall be the asceiMained value of such material in its condition as found in the article. Held, (1) that this refers to the material as found when originally put into the article, and not the state to which it may be brought by the lal)or afterwards bestowed upon it, and (2) that articles (cathe- ters, etc.) composed of a cotton core covered with varnish, the value of the cot- ton being greater than that of the varnish, should be considered as compo.sed in chief value of cotton, regardless of the amount of labor applied to any of the various materials during the process of mainifacture. — U. S. v. Johnson (C. C. A.), T. D. 28007; T. D. 27185 (C. C.) reversed and (G. A. 6112) T. D. I'OOOO adirmed. 'JMie clause in section 7 requiring that "on articles not enumerated, manu- factured of two or more materials, the duty shall be a.ssesseosed of .soda ash and powdered soap, .soda ash being the component niati'rial of chief value, is a nonenumerated manufactured arti- cle and is dutiable by similitude as soda ash and not as a nonenumerated article.— T. D. 1714S (G. A. HIO.-)). DECISIONS UNDER THE ACT OF 1890. Agate and Onyx Articles — Siniilitiide. -Pieces of a.aate and onyx adai)ted for use as cabinet specimens are free of duty under paragraph 47G as "agates, unmanufactured." Articles made of agate, such as paper cutters, paper weights, knife handles, etc., are dutiable at 10 per cent ad valorem under i)aragrapli 4.14 as bearing a similitude to "precious stones cut, but not set," and are not dutiable under .sec- tion 4 as nonenumerated manufactured articles, or as jewelry under paragraph 452. Mahn r. V. S. (121 Fed. Rep., 152). In order that the similitude clause may apjily, it is only neces.sary that a sub- stantial sinnlarity shall exist in any one of the particulars mentioned in the statute and not in two or more.— T. D. 2443.3 (G. A. 5339). DECISIONS UNDER THE ACT OF 1883. Construction of II. S. 24 9J) and Section 6, Act 1SS:J.— The act of 1883 changed R. S. 2499 so as to read, "on all articles manufactured from two or more materials the duty shall be asses.sed at the highest rates at which the com- ponent material of chief value may be chargeable," instead of reading that "on all articles manufactured from two or more materials the duty shall be assessed at the highest rates at which any of its component parts may be chargeable," and that new provision was applicable to this case, although the act of 1883, section 6, also provided that " if two or more rates of duty should be applicable to any imported article it shall be classified for duty under the highest of such rates. This last provision was not proj)erly apiilicable under R. S. 2499 to an article " manufactured from two or more nuiti-rials," and it has suflicient scope if applied to articles not manufactured I'rom two or more materials, but still prima facie subject to "two or more rates of duty." — Liebenroth v. Robertson, 144 U. S.. 35. Similitude of Ajjate to Precious Stones. — Pieces of agate, invoiced as cabi- net stones, umnoiinted, rectangular in shape, and faced and polished, designed for use as mineralogical specimens, are entitled to free entry under paragraph 596 as " agates, unmanufactured." (]ups, shoe hooks, handles for penholders, and other comi)Ieted articles, mauufactured from agate or onyx, are dutiable under jtaragraph 480 by virtue of their similitude to i)recious stones. Agate is one of the i)recious stones, though sometimes deemed the least precious of them. The t(M-m " precious stones," as used in paragraph 480, applies to all stones known as precious, whether in their original condition or advanced beyond it by cutting, polishing, etc., .so long as they reuuiin "stones" in the commercial sense of the woril. Erhardl c. Ilalin (.35 Fed. Rep., 273), followed. SCHEDULE N SUNDRIES. 885 The similarity required under section 2499 of tlie Revised Statutes is only a, substantial similarity in any one of the four particulars named therein, and not as to all of them. Weilbacher v. Merritt (37 Fed. Hep., 85), followed. In determining the question of substantial similarity of any given article to a class of articles specified in a paragraph of the tariff act, it is proper to take into consideration any or all of the articles embraced in the specified class. Erhardt v. Hahn (153 U. S., 177), followed.— T. D. 1S872 (G. A. 4069). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Goods Made of Calf Hair and Cotton were imported in November, 1876. The collector assessed duty at 50 cents a pound and 35 per cent, as upon goods made of wool, hair, and cotton. The goods contained no wool. The importer protested that the goods were a manufacture of cow and calf hair and cotton, and liable under the similitude clau.se to a duty of 35 per cent as partly manu- factured of cotton, or else to a duty of 30 per cent as haircloth, etc. In an action to recover the excess duty paid, the defendant sought to support the exaction of the duties under the similitude clause. Held that this was a proiier proceeding under the pleading. The court below having directed a verdict for the defendant, this court reversed the judgment on the ground that the question of similitude was one of fact which should have been submitted to the jury, as it appeared that the goods were of inferior value and material as compared with the goods to which it was claimed they bore a similitude. — Herman r. Arthur, 127 U. S.. 363. Rosaries composed of beads of glass, wood, metal, steel, bone, ivory, silver, or mother-of-pearl, each rosary having a chain and cross of metal, are dutiable at 50 per cent imder the head of " beads and bead ornaments," the duties on the manufactures of the articles of which the articles are composed and on the manufactures of the metal of the chain and cross being le.ss than 50 per cent; and R. S., 2499, requiring that "on all articles manufactured of two or more materials the duty shall be assessed at the highest rate at which any of its component parts may be chargeable; and rosaries not being an enumerated article. (The importer claimed that the articles were dutiable according to the component material.) — Benziger v. Robertson, 122 U. S., 211. Cloth of Cow Hair and Cotton, for Caps. — A nonenumerated article, if found to bear a substantial similitude to an enumerated article, either in mate- rial, quality, texture, or use to which it is applied, is made by this section liable to the duty imposed upon the enumerated article. A nonenumerated article composed of cow hair and cotton, an imitation of sealskin and used for manufacturing hats and caps, held dutiable by similitude as articles of goat's-hair and cotton. — Arthur v. Fox, 108 U. S., 125. Goods Made of Mixed Materials are not dutiable under the mixed-material clause if they come properly within any other description found in the tariff acts.— Solomon v. Arthur, 102 U. S., 208 ; Fisk v. Arthur, 103 U. S., 431. Ingredients. — When we speak of manufactures of wood, of leather, or of iron we refer to articles that have those substances especially for their com- ponent parts and not to articles "in which they have lost their form entirely and have become chemical ingredients of new forms. — Meyer v. Arthur, 91 U. S., 570; cited in Murphy v. Arnson, 96 U. S., 131, 134. Essential Oil. — Evidence tending to show that a nonenumerated article resembles e.ssential oil in the use to which it is put, as a marketable commodity, more than anything else, falls short of the requisitions of this section. — Murphy V. Arnson, 96 U. S., 131. 386 DIGEST OF CUSTOMS DECISIONS. Nonenuiiiorated Articles. — This soctioii applies only to noneniunerated arti des.— Arthur v. Sussfiekl, 96 U. S., 128. Failure of Protest to Point Out Controlliiis Provision. — Goods imported in ISSl and boinj; classitied as boariiif,' a similitude to manufactures composed wholly or in i)art of the hair of the alpaca, yoat, or other like animals, and duty l>ai(l at 50 cents per pound and 35 per cent, the importer protested that the goods were composed of hair and cotton only, and as such should pay a duty of 35 per cent as a nonemnnorated article, beiny the hi,iiliest rate of duty which any of the component materials pay. In an action to recover, held, that this protest was defective in that it failed to iHiim out or suf^jjest in any way the provision which actually controlled, and in elTect only raised the question which of two clauses, under one or the other of which it was assumed the importa- tion came, should govern as being most applicable. — Herman i;. Robertson, 152 Fed. Rep., 521. Classification of Nonenunierated Articles. — A nonenumerated article is to be classilied for duty under the simililude clause. wIkmv the recpiired similitude exists, rather than under the general residuary clause.^ — liahn r. U. S. (G. C. A.), 100 Fed. Rep., 635. Oxides of Iron. — When two provisions apply to an imported article the first of which is qualified by the phrase "not otherwise jirovided for," while the second contains no such qualifying phrase, the article is properly dutiable under the second provision and must be held to be therein " otherwise provided for " so as to take it out of the provision of the first provision. When an article is a painter's color and also a polishing ])owder, it is not nece.ssary to show that its predominant use is as a polishing powder in order to make it dutiable as such. It is sufficient if its use for that purpose is a sub- stantial use. Oxides of iron, which are in geiu^ral u.se both as colors and as polishing powders, dutiable as polishing powders, and not as colors and paints, including lakes, etc. — Zucker & Levitt Chemical Co. v. Magone. 37 Fed. Rep., 776. Resemblance. — This section does not require that the resemblance should be in all of the four particulars mentioned ; but the similitude must be a substan- tial one, importing not merely adaptability to sale as a substitute, but referring rather to the employment of the article or its effect in producing results. — Weilbacher v. Merritt, 37 Fed. Rep., 85. Jute Rejections Liquidated — Free of Duty by Similitude — Error. — When the Secretary instructed the collector to classify jute rejections as jute butts under the similitude clause of 2499, R. S., after jute butts had ceased to be dutiable and could no longer be a standard of comparison under that clause. and the collector delivered the jute rejections free of duty, and the Secretary having subse(|uently discovei'(>d his error instructed the collector to collect .$15 per ton on jute rejections as sinnlar to manufactured jute, it was held that the Secretary had the right to change his first erroneous ruling.— rU. S. v. Cobb, 11 Fed. Rep., 76. Nonenunierated Articles. — An article not enumerated by name does not come under this section (sec. 6, act of .Tuly .W, 1846), provided it so resembles some enumerateil article in quality, material, or use as to bo governed by sec- tion 20 of the act of 1842.— Ross v. Peaslee (2 (hirt., 499). 20 Fed. Cas., 1241. Construction. — This section was not designed to levy duties but to check fraudulent evasions or prevent doul)ts in the execution of the tariff laws, and it is not repealed by the tariff act of 1846. — Stuart v. Maxwell, 16 How., 150. FREE LIST. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles mentioned 1913 in the following paragraphs shall, when imported into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila), be exempt from duty. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles mentioned 1909 in the following paragraphs shall, when imported into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila), be exempt from duty. Sec. 2. That on and after the passage of this Act, unless otherwise 1897 specially provided for in this Act, the following articles when imported shall be exempt from duty. Sec. 2. On^jand after the first day of August, eighteen hundred and 1894 ninety-four, unless otherwise provided for in this Act, the following articles when imported shall be exempt from duty. Sec. 2. On and after the sixth day of October, eighteen hundred 1890 and ninety, unless otherwise specially provided for in this Act, the following articles when imported shall be exempt from duty. Sec. 2503. The following articles when imported shall be exempt from duty. DECISIONS UNDER THE ACT OF 1897. 1883 Ground Apatite. Ground Apatite is free of duty under paragraph 477, tariff act of 1897, which provides for " apatite." without qualification or limitation as to con- dition, and is not dutiable at 20 per cent ad valorem as a nonenumerated manufactured article not specially provided for under section 6 of said act. The process of grinding does not operate to take it out of the free list. Free List — Construction of. — When an article is specified in the free list without terms of limitation, such article is exempt from duty, irrespective of the condition in which it may be imported, if retaining its commercial desig- nation.— T. D. 21857 (G. A. 4613). DECISIONS UNDER THE ACT OF 1894. Repugnant Tariff Provisions — Epsom Salts or Sulphate of Magnesia. — Where an article is enumerated in both the free li.st and the dutiable list of a tariff act, and the conflict is irreconcilable, the provision last in order must prevail, as the latest expression of legislative intent, and the earlier one deemed to be abrogated to the extent of the repugnance. Accordingly, Epsom salts or sulphate of magnesia, being eo nomine provided for in the tariff act of 1894, both in paragraph 24, at one-fifth of 1 cent per pound, and in para- graph 542, as free of duty, is exempt from duty under the latter provision, which is held to control. Powers v. Barney (5 Blatch., 202), In re Graef (G. A. 325), In re Balfour (G. A. 452G), and decisions of the circuit court of appeals for the second circuit, in U. S. v. Merck, November 16, 1899 (no opinion), afiirining U. S. c. Merck (91 Fed. Rep., 639), and In re Merck (G. A. 3285), followed.— T. D. 21902 (G. A. 4626). 887 888 DIGEST OF CUSTOMS DECISIONS, DECISIONS UNDER STATUTES I'KloK TO THE ACT OF 1883. Peruvian Bark. WlitMO. in section 19 of the act of March 2, 18G1 (12 Stat, 178), I'eruviiin bark is subjected to a duty, and in section 23 it is exempt, as tlie two provisions are repugnant the last one must prevail, as speaking the final and lati>st intent of the lawmakers. — Powers v. Barney (5 Blatchf.. 202), 19 Fed. Cas.. 1234. ;{S7. Acids: .\cctic or pyroligneous, arsenic or ars(>iuous, carbolic. 1913 cluiiiiiic. lluoric, hydrolluoric, hydrochloric or muriatic, niliic, phosphoric, plilhaiic, pru.ssic, silicic, sulphuric or oil of vitriol and valerianic. 1. Acids: Acetic or pyroligneous acid, not exceeding the .specific gravity of one and forty-seven one-thousandths, three-fourths of 1 cent per pound ; exceeding the specific gravity of one and forty-seven one-thou- sandths, 2 cents per pound; * * * chromic acid, 2 cents per i)ound ; * * * sulphuric acid or oil of vitriol not specially provided for in this .section, one-fourth of 1 cent per pound ; * * *. 482. Acids : Arsenic or arsenious. benzoic, carbolic, lluoric. hydro- chloric or nmriatic. nitric, phosphoric, phthalic, picric, or nitropicric, 1909 ( prussic. silicic, aiul valeranic. GST. Sulphuric acid which at the temperature of sixty degrees Fahren- heit does not exceed the specific gravity of one and ^three hundred and eighty one-thousandths, for u.se in manufacturing superphosphate of lime or artificial nuinures of any kind, or for any agricultural purposes: Proridtd. That iipon all sulphuric acid imported from any country, wln'ther independent or a dependency, which imposes a duty upon sul- phuric acid imported into such country from the United States, there ,sliall be levied and collected a duty of one-fourth of 1 cent per pound. 1. Acids: Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, three-fourths of 1 cent per pound : exceeding the specific gravity of one and forty-seven one-thou- sandths, 2 cents jier pound; chromic acid, 3 cents per pound; sulphuric acid or oil of vitriol not .specially provided for in this Act, one-fourth of 1 cent per pound. 464. Acids: Arsenic or arsenious. benzoic, carbolic, fluoric, hydro- chloric or muriatic, nitric, * * * phosphoric, phthalic, picric or 1897 { nitropicric. prussic, silicic, and valerianic. G7."). Sulphuric acid which at the temperature of sixty degrees Fahren- heit does not exceed the specific gravity of one and three hundred and eighty thousandths, for use in manufacturing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes: Provided. That upon all sulphuric acid imported from any country, wliether in(lei)endent or a d(M)endency, which imposes a duty upon sul- phuric acid imported Into such country from the United States, there shall be levied and collected a duty of one-fourth of 1 cent per pound. 1. Acetic or pyroligneous acid, 20 per centum atl valorem. 3. Chromic acid, 4 cents per pound. 643. Sulphuric acid: Provided, That upon sulphuric acid imported from any country, whether independent or a dependency, which imposes a duty upon sulphuric acid exported from the United States, there shall be levied and collected the rate of duty existing prior to the passage of this Act. 363. Acids used for medicinal, chemical, or manufacturing purposes, not specially provided for in this Act. 1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, li cents per pound; exceeding the specific gravity of one and forty-seven one-thousandths, 4 cents per pound. 3. Chromic acid, 6 cents per pound. 5, Sulphuric acid or oil of vitriol, not otherwise specially provided for, one-fourth of 1 cent per pound. 473. Acids used for medicinal, chemical, or manufacturing purposes, not especially jirovided for in this .\ct. 728. Sulphuric acid which at the temperature of sixty degrees Fahren- heit docs not cxce(Hl the specific gi-avity of one and three hundred and eighty thousandths, for use in numufactin-ing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes. 1S94 1890 FREE LIST. 889 12. Acid, acetic, acetoiis, or pyroligenous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, 2 cents per pound; ex- ceeding the specific gravity of one and forty-seven one-thousandths, 10 1883 I cents per pound. 47. Chromic acid, 15 per centum ad valorem. 594. Acids used for medicinal, chemical, or manufacturing purposes, not specially enumerated or provided for in this Act. DECISIONS UNDER THE ACT OF 1913. Cresylic Acid not dutiable as coal-tar preparation under paragraph 21 of the tariff act of October 3, 1913, but is free of duty as carbolic acid under paragraph 387 or as a cresol under paragraph 452 of the said act. — Dept. Order (T. D. 35667). Nitric Acid Containing Sulphuric Acid. — Nitric acid containing about 3 per cent in value of sulphuric acid, which latter, according to the uncontradicted testimony in the case, is added solely for the purpose of preventing the nitric acid from attacking the metal of the tank cars in which it was shipped, does not become a chemical mixture within the meaning of that term as used in paragraph 5, but is free as nitric acid under paragraph 387. — T. D. 36000 (G. A. 7828). Phthalic Acid Anhydride, which is not technically an acid, but which is commercially known as phthalic acid, and which, as such, was held free of duty in the case of Heller & Merz Co. v. U. S. (124 Fed., 299) under the act of 1890, and in the case of Heller & Merz Co. et al.. G. A. 4824 (T. D. 22664) under the act of 1897, the language of the act of 1909 being substantially the same, was not made dutiable at 15 per cent under the new provision for " all other acid anhydrides not specially provided for " in paragraph 1, act of 1913, but remains free as phthalic acid under paragraph 387 of said act.— T. D. 35914 (G. A. 7819). DECISIONS UNDER THE ACT OF 1909. Phosphorus Pentoxide. — In the absence of language in the act of 1909 dis- tinguishing acids from anhydrides for purpo.ses of classification thereunder, the phosphorus pentoxide here involved, known as phosphoric anhydride or phos- phoric acid, anhydrous, is entitled to free entry as phosphoric acid under para- graph 482.— T. D. 35190 (G. A. 7695). DECISIONS UNDER THE ACT OF 1897. Phthalic Acid or Anhydride, a product of coal tar used in making the phthalein series of dyes, is exempt from duty under the provision for phthalic acid ill paragraph 464.— T. D. 22664 (G. A. 4824). DECISIONS UNDER THE ACT OF 1890. Crude Carbolic Acid, designed for use in the manufacture of acids employed in the manufacture of disinfectants and some kinds of soap, is free as an acid and not dutiable as a preparation of coal tar. T. D. 17346 (G. A. 3566) re- versed.— In re Schulze, 94 Fed. Rep., 820. Crude carbolic acid used for manufacturing purposes, the first product of the distillation of coal tar, containing in addition to carbolic acid many combina- tions of basic oils and bitumens, although not chemically an acid used for manu- facturing purposes, is free as an acid and not dutiable as a preparation of coal tar or an oil.— Schoellkopf, Hartford & Maclagan v. U. S. (C. C), 94 Fed. Rep.. 640. Phthalic Anhydride or Phthalic Acid, Anhydrous, is dutiable as a coal tar preparation not a color or dye and is not free as an acid. — T. D. 14822 (G. A. 2505) ; T. D. 18311 (G. A. 3952). 890 DIGEST OF CUSTOMS DECISIONS. 1913 388. Aconite. 1909 483. Aconite. 1897 4G5. Aconite. 1894 3G4. Aconite. 1890 474. Aconite. 1883 497. Aconite. 1913 389. Acorns, raw, dried or iindried, but unbound. 1909 484. .\corns, raw, dried or undried, but unground. 1897 46G. Acorns, raw, dried or undried, but unj^round. 1894 3G5. Acorns, raw, dried or undried, but unground. 1890 475. Acorns, raw. dried or undried, but unground. 1883 290. Acorns, * * * raw * * * 2 cents per pound. 1913 390. Agates, unmanufactured. 1909 485. Agates, unmanufactured. 1897 4G7. .\gates, unmanufactured. 1894 3G6. Agates, unmanufactured. 1890 47G. Agates, unmanufactured. 1883 596. Agates, unmanufactured. DECISIONS UNDER THE ACT OF 1890. Agate Cabinet Specimens. — Pieces of agate and onyx adapted for use as cabinet specimens are free of duty as agates, unniaiuifactured. — T. D. 23432 (G. A. 5053). DECISIONS UNDER THE ACT OF 1883. Agate Cabinet Specimens. — Pieces of agate invoiced as cabinet stones, un- mounted, rectangular in sliape and faced and polislied, designed for use as mineralogical specimens, are free as agates, unmanufactured. U. S. v. Habu (C. C), 91 Fed. Rep., 755, affirming T. D. 18872 (G. A. 4069). .391. Agricultural implements: Plows, tootb and disk harrows, head- ers, harvesters, reapers, agricultural drills and planters, mowers, horse- rakes, cultivators, thrashing machines, cotton gins, machinery for use in the maniifacture of sugar, wagons and carts, and all other agricultural implements of any kind and (lescription, whether specifically mentioned herein or not, whether in whole or in parts, including repair parts. 476. Plows, tooth and disk harrows, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machine.s, and cotton gins, 15 per centum ad valorem: Provided, That iUiy of the foregoing, when imported from any country, dependency, province, or colony which imposes no tax or duty on like articles imported from the United States, shall be imported free of duty. 460. Plows, tooth and disk harrows, harvesters, reapers, agricultural 1897 drills and planters, mowers, horserakes, cultivators, thrashing machines and cotton gins, 20 per centum ad valorem. 591. Plows, tooth and disk harrows, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines 1QQ4 i'"d cotton gins (free) : Provided, Tliat all articles mentioned in this paragraph if imported from a country which lays an import duty on like articles imported from the United States shall be subject to the duties existing prior to the passage of this Act. 1913 1909 1890 FREE LIST. 891 237. * * * And provided fvrfher. That all machinery purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and ninety-two : Provided, That any duty collected on any of the above- described machinery purchased abroad and imported into the United States for the uses above indicated since January first, eighteen hundred and ninety, shall be refunded. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Beet-Knife Sharpeners. "Feaises" — Sugar-Manufactuking Machinery Free. — "Fraises" — the abrad- ing parts of machines which sharpen the knives of beet-cutting machines — be- ing shown to be indispensable to the operation of the sharpening machines and used exclusively for that purpose, the cutting machines being shown to be indis- pensable to the operation of a beet-sugar factory, are entitled to free entry imder paragraph 391 as " machinery for use in the manufacture of sugar and all other agricultural implements of any liind and description, whether specifi- cally mentioijed herein or not, whether in whole or in parts, including repair parts." Construction. — The phrase " whether in whole or in parts " relates not only to " all other agricultural implements " but also to the articles, appliances, or machines antecedently enumerated. — U. S. i'. American Express Co. (Ct. Cust. Appls.), T. D. 36124; (G. A. 7687) T. D. 35141 affirmed. Circular steel files known as " fraises," used exclusively to sharpen the knives or blades of beet-slicing machines which are employed in the manufacture of beet sugar, are properly entitled to free entry as parts of " machinery for use in the manufacture of sugar " within the meaning of paragraph 391, as claimed, rather than dutiable as manufactures of metal under paragraph 167, as classi- fied by the collector.— T. D. 35141 (G. A. 7687) ; afiirmed by T. D. 36124 (Ct. Cust. Appls.), supra. Castings of Malleable Iron, constructed and designed solely for use as parts of agricultural implements, some ready for such use as imported, the others requiring but minor finishing processes to be applied thereto to make them so available, are properly classifiable under paragraph 391 as parts of agricultural implements, as claimed, rather than under paragraph 125 as castings of malle- able iron, as assessed.— T. D. 35246 (G. A. 7702). Corn Mills for grinding corn to be fed to poultry and other live stock are not agricultural implements, and hence not entitled to fi-ee entry under paragraph 391.— T. D. 36976 (G. A. 8020). Pruning Shears. — Shears used exclusively for pruning vineyards and orchards come within the rule of United States v. Boker & Co. (6 Ct. Cust. Appls.. 243; T. D. 35472). They and their parts are admissible free of duty as agricultural implements and parts under paragraph 391. They are not dutiable as " shears " under paragraph 128; and bolts and nuts for them are not dutiable as bolts and nuts under paragraph 123. — U. S. v. Duncommun Hardware Co. (Ct. Cust. Appls.), T. D. 36904; (G. A. 7876) T. D. 36251 affirmed. Sheep Shears. — The classification of " shears " under paragraph 128 and " agricultural implements " under paragraph 391, means that all shears chiefly used for agricultural purpo.ses are classifiable under paragraph 391, and other shears under paragraph 128. " Sheep shears, specially designed for shearing sheep " and shown to be exclusively used for that purpose are free of duty as " agricultural implements." 892 DIGEST OF CUSTOMS DECISIONS. U. S. V. Boker & Co. (6 Ct. Cust. Appls.. 243; T. D. 35472).— U. S. v. Irwin & Co. ret. Cu.st. AppLs.), T. I). 3G906; (G. A. 7877) T. D. 36252 aflirmed. .Sliovi'Is, — Lout^-liiindlt'il. round-point )>olishod shovels and D-handled square- Doinl iKilisliL'd shovols are sliown by the evideiu-e to l)e <-luetly used by farmers for agricultural jnirposes. They are admissible free of duty as agricultural implements (par. 391). and not dutiable as metal articles (par. 167).— Tower v. TJ. S. (Ct. Cust. Appl.s.). T. D. 36981; (G. A. 7943) T. D. 36586 reversed. Siifiar Mamifactiirinf*' Machinery.— The language, "machinery for use in the uiainifacture of sugar," paragraph 391. refers to the chief use made of such niacliinery when imported, and not to I lie use made of a imil icidar importation. " Two centrifugal machines and a pump and tank for use in connection with them were imported for use in the manufacture of sugar, and are being actually so used. It was shown, however, that about 90 per cent of such machines are ust'd otluTwise. They are dutiable luidci' llic i-esiduary provision for manu- factures of metal. i)aragrai)h 167, and not admissible free of duty as machin- ery for use in the manufacture of sugar, ]Kiragraph 391. — Brown & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36871; Ab. 39540 aftirmed. A machine used to convert crystalline into amorphous sugar for making choco- late is not admissible free of duty as " machinery for use in the manufacture of bugar " under paragraph 391, but dutiable as a manufacture of metal not spe- cially provided for under paragi-aph 167. It is a machine for use in the manu- facture of chocolate rather than sugar. Whether or not it would be admissible free of duty if used in this country for manufacturing amorphous sugar directly from cane or beet juice and if amorphous sugar were in ordinary use in this country is not decided. Proof Hint a machine actually used in making chocolate is susceptible of being used in making sugar would not be snllicient to make it classifiable under para- graph 391 as " macldnery for use in the manufacture of sugar." — Downing & Co. V. U. S. (Ct. Cust. Appls.), T. D. 36802 ; (G. A. 7925) T. D. 36528 affirmed. Rake Heads, classified as manufactures of metal under paragraph 167, were held entitled to free entry as parts of agricultural implements (par. 391). — Ab. 37178. Rakes. Aguicultural Implemknt — Definition. — An agricultural implement serves some purpose in the production of food from the .soil or in the raising of domes- tic aninuds thereon. U. S. v. Boker & Co. (6 Ct. Cust. xVppls., — ; T. D. 35472) followed. Lawn Rakes. — Iron lawn i-akes with wooden handles, chiefly, if not exclu- sively, used {'i>v i-aking lawns, either to clear tlicni of leaves or other rubbish or to gather u]) the cut grass left by a lawn mower, serve no agricultural i)urpose and are not adnussible free un. .\ntimony ore and stibnite containing antimony, but only as to the antimony content. 173. * * *; antimony ore, stibnite * * * containinj; antimony, but not containing more than 10 per centum of lead, 1 cent per pound on the antimony contents therein contained: Provided, That on all importa- tions of antimony-bearing ores and matte containing antimony the duties sliail be estimated at tlie port of entry and a bond given in double the amount of such estimatc'd duties for the transjiorlation of tlie ores by connnon carriers bonded for the transjiortation of appraised or unap- praised merchandise to properly equipped sampling or smelting establish- ments, whether designated as bonded warehouses or otherwise. On the 1909 arrival of the ores at such esfablislunetit they shall be sampUnl according to commercial methods under the supervision of Government oflicers. who shall be stationed at such establishment, and who shall submit the sam- ples thus ol)tained to a Government assayer, designated by the Secretary of the Treasm-y, who shall make a proper assay of the sample and report the result to the proper customs ofhcers, and the import entry shall be litiuidated thei-eon, except in case of ores that shall be removed to a bonded warehouse to Ite refined for exjxirtation as provided by law. and the Secretary of the Treasury is authorized to make all necessary regula- tions to enforce the provisions of this paragraph ; * * *. 1897 476. .Viiliineny ore, crude sulphite of. 1894 .'>7(J. Antimony ore. crude sulphite of. 1890 485. Antimony ore, crude sulphite of. 1883 600. Antimony ore, crude sulphite of. DECISIONS UNDER THE ACT OF 1897. Crude Sulpliite, classified as an unenumerated manufacture under section 6, was claimed to be free of duty under paragraph 470 (antimony ore, crude sul- phite of). Protest sustained, following Nauth's case, G. A. 5440 (T. D. 24718).— .\b. 22784 (T. I). 30382). Sulphide of Antimony. — The product of antimony ore produced by remov- ing the gangue or slag by heat is the crudest form of sulphide of antimony known to counnerce and is entitled to free entry under the provisions of para- graph 476. McKesson & Robbins v. U. S. (113 Fed. Rep., 096) cited and fol- lowed; T. D. 2163S (G. A. 4564) reversed.— T. D. 23691 (G. A. 5127). FREE LIST. 897 Ground sulphite of antimony held to be troe of duty under the provision of paragraph 4TG of the free list for " antimony orc>, crude sulphite of." G. A. 5163 (T. D. 23S1G) reversed.— T. D. 24718 (G. A. 544U). 39 7. Any animal imported by a citizen of the United States, specially for breeding purposes, shall be admitted free, whether intended to l)e used by the importer himself or for sale for such purposes : Provided, That no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: And provided further, That the certificate of such record and pedigree of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of I'ecord and pedigree. The Secretary of Agricultiu-e may prescribe such regu- lations as may be re(iuired for determining the purity of breeding and the identity of such animal : And provided further, That the collectors of customs shall require a certificate from the Department of Agricul- ture stating that such animal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed. The Secretary of the Treasury may prescribe such additional regu- lations as may be required for the strict enforcement of this provision. Horses, mules, and asses straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, shall be dutiable unless brought back to the United States within six months, in which case they shall be free of duty, under regulations to be pre- scribed by the Secretary of the Treasury : And provided further. That the provisions of this Act shall apply to all such animals as have been imported and are in quarantine or otherwise in the custody of customs or other otficers of the United States at the date of the taking effect of this Act. 492. Any animal imported by a citizen of the United States specially for breeding purposes shall be admitted free, whether intended to be so used by the importer himself, or for sale for such purpose : Provided, That no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed: And provided f art Iter, That certificate of such record and of the pedigree of such animal shall be produced and submitted to the customs officer, duly authenticated by the proper custodian of such book of record, together with the affidavit of the owner, agent, or importer that such animal is the identical animal described in said certificate of record and pedigree: And provided further. That the Sec- retary of Agriculture shall determine and certify to the Secretary of 1909 the Treasury what are recognized breeds and pure bred animals under the provisions of this paragraph. The Secretary of the Treasury may prescribe such additional regulations as may be reqinred for the strict enforcement of this provision. Cattle, horses, sheep, or other domestic animals straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, may be brought back to the United States within six months free of duty, under regulations to be prescribed by the Secretary of the Treasury : And provided further. That the provisions of this Act shall apply to all such animals as have been imported and are in quarantine, or otherwi.se in the custody of customs or other officers of the United States, at the date of the passage of this Act. 473. [As amended by the Act of March 3, 1903, 32 Stat., 1023.] Any animal imported by a citizen of the United States specially for breed- 1897 ing purposes shall be admitted free, whether intended to be so used by the importer himself or for sale for such purpose: Provided, That no such animal shall be admitted free unless pure bred of a recognized 60690°— 18— VOL 1 57 1897 S98 DIGEST OF CUSTOMS DECISIONS. broed, and duly repistorod in tho books of record establishod for that bri'od : And provided furthi r. That certificate of such record and of tlie |K'dij;ree of sucli animal shall be produced and submitted to the customs ollicer, duly autlietitirated by the proper custodian of such book of record, to;;ether with the aflidavit of the owner, ajjent, or importer that such animal is the identical animal described in said certificate of record and jicdifrree: And provided further, That the Secretary of Ajrri- cullure sii.ill determine and certify to the Secretary of the Treasury wh:it are reco^'iiizeil breeds and pure-bred animals under the itrovisioiis additional re^'iUatiotis ;is may be required for the strict enforcement of of this i>arafrraph. The Secretary of the Treasury may prescribe such this provision. Cattl(>, horses, sheep, or other domestic aiumals straying across the boun(hiry line into any foreign country, or driven across such boundary lint^ by the owner for temporary pastura.sre purjM>ses only, to- ^relher with their otTsprin^', may be brou,i,dit back to the United States within six months free of duty, mider n-Rulations to be prescribed by the Secretary of the Treasury: And provided further. That the provisions of this Act shall apply to all such animals as have been imi)orted and are in quarantine, or otherwise in the custody of customs or other odicers of the United States, at the date of the passage of this Act. 373. Any animal imported specially for breeding purposes shall be admitted f ri'e : Provided, That no such animal sliall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed, and the Secretary of the Tn-asury may prescribe such additional regulations as may be required for the 1894 siiict enforcement of this provision. Cattle, horses, sheep, or other domestic animals which have strayed across the boundary line into iiny foreign country or have been or may be driven across such boundary line by the owner for i)asturage piirpo.ses, together with their increase, may be brought back to the United States free of duty under regulations to be prescribed by the Secretary of the Treasury. 482. Any animal imported specially for breeding purposes shall be ad- ndtted fn e : Provided. That no such ardmal shall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed: And provided further. That certificates of such record and of the i)edigree of such animal shall be produceort the animals for breeding purposes. U. S. v. One Hundred and Ninety-six Mares, 29 Fed. Kep., 139. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Animals Need Not Be of Superior Stock. — Animals alive specially inii)orted for breeding purpo.ses from beyond seas shall be admitted free. The Secretary jirescribed that the collector must be satisfied that the animals are of sui)erior stock adapted to improving the breed in the United States. He had no power to make such a regulation. — Morrill v. Jones, lOG U. S., 466. 398. Animals brought into the United States temporarily for a period m)t exceeding six months, for the puri>ose of breeding, exhibition, or com- petition for prizes offered by any agricultural, polo, or racing association; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury ; also teams of animals, including their 1913 harness and tackle, and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhibition in zoological collections for scientilic and educational purposes, and not for sale or profit. 493. Animals brought into the T'nited States temporarily for a period not exceeding six months, for the ijurjxise of breeding, exhibition, or competition for prizes offered by any agricultural, polo, or racing asso- ciation; but a bond sliall be given in accordance with regulations i»re- .scribed by the Secretary of the Treasury ; also teams of animals, incluii- 1909 itig their harness and tackle and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the Uidted States with their fanulies, and in actual u.se for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhibition in zoological collections for scientific and educational purposes, and not for sale or profit. 474. Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of exhibition or competition for prizes oOered by any agricultural or racing association; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury; also teams of animals, including tlieir harness and 1&97 tackle and tlie wagons or other vehicles actually owned by per.sons emigrating from foreign countries to the United States with their fam- ilies, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury nuiy prescribe; and wild animals intended for exhibition in zoological collections for scientific and educational purposes, and not for sale or profit. 1883 { FREE LIST. 903 374. Animals brought Into the United States temporarily for a porioil not exceeding six niontlis, for tlie purpose of exliibition or competition lor prizes offered by any agricultural or racing association ; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury ; also, teams of animals, including their harness and tackle 1894 and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe ; and wild animals intended for exhibition in zoological collections for scientific and educational pur- poses, and not for sale or profit. 4S3. Animals brought into the United States temporarily for a period not exceetling six months, for the purpose of exhibition or competition for prizes ottered by any agricultural or racing association ; but a bond shall be given in accordance witli regulations prescribed by the Secretary of the Treasury ; also, teams of animals, including their harness and tackle 1890 and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhibition in zoological collections for scientific and educational purposes, and not for sale or profit. 641. Animals brought into the United States temporarily and for a period not exceeding six months, for the purpose of exhibition or coin- petition for prizes offered by any agricultural or racing association ; but a bond shall be first given in accordance with the regulations. Q^2, * * * and teams of animals, including their harness and tackle and the vehicles or wagons actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury niiiy pre- . scrilje. DECISIONS UNDER THE ACT OF 1909. Emigrant's Automobile. — Free entry is not granted in pai-agraph 493 to wagons or any other vehicles unless the same are drawn by animals, as the para- ;;raph includes within its scope only animals and such harness and vehicles as are used therewith. An automobile brought into the United States by an emi- grant from England is therefore dutiable under the express provision of para- graph 141.— T. D. 3170G (G. A. 723G). Emigrant's Team. — A team of horses used for transporting an emigrant's hou.sehold effects to the train and brought along with them was he'd free of duty under paragrai.h 493.— Ab. 24218 (T. D. 31070). In July, 1909, the protestant in this case was a citizen of the United States and a re.sideiit of North Dakota. Together with his wife and children he journeyed through Canada, making stops of from three to five days at various l)laces. Finding nothing to suit him, he returned to the United States in Sep- tember. 1909, and settled at Kalispell, Mont. Under this state of facts the protestant is not an "emigrant" within the meaning of that word as used in paragraph 493.— Ab. 23.302 (T. D. 3(U;ir. ). Horse Killed While in United States Under Bond.— Keferrliig to the deci- sion of the P.()ard of United States General Appraisers, G. A. 7412 (T. D. 33049), the department instructs the collector to cancel the entry for consumption and cau,se application for cancellation of the exhibition bond to l)e forwarded for action under T. D. 31999 of November 11, 1911.— Dept. Order (T. D. 33202). There is no obligation to pay duty upon a horse imported free of duty for exhibition purposes under bond, as provided for in paragraph 493, and acci- dentally killed within the six months' period. Duty exacted on entry after death of the horse should be refunded.— T. D. 33049 (G. A. 7412). 904 DIGEST OF CUSTOMS DECISIONS. Imtnisraiits' Kft'ects — Mules. — Protest ovorruled claiming six mules to be eiilitlt'd t(i free adiiiissiuii under iiara^rapli 493 as iiiiiiii,i,^i-ants' effects. — Ab. 3047S (T. U. 3L'!)l.j). DECISIONS UNDER THE ACT OF 1S97. Animals for Exhibition ]May Incliuh' Poultry. — Tlie word "animals" in para^'rapli 474 is used in a sense broad eutniKli to ineluile all llie animals usually imported for the purpose of exhibition or competition for prizes offered by agricultural or racing associations mid is not restricted to (|uadruiieds. IVndtry imported for temporary exhil)ition at an a^^ricidtural fair are free of duty under paragraph 474, exempting "animals" brought into the United States for such purpose, and under such circumstances are not dutiable as poultry under paragrapii 278.— T. D. 27G11 (G. A. 6441). DPXJISIONS UNDER THE ACT OF 1804. Wild Animals for Corbin Collection. — Wild animals imported by Austin Corbin to form a part of a zoological collection at his park in New Hampshire for educational purposes liehl free.— T. D. 1G57G (G. A. 3272). DECISIONS UNDER THE ACT OF 1890. Animals for Exliibition at Glen Island. — An elephant, zebras, and other wild animals for the zoological garden at Glen Island are not free. The Glen Island resort is an enterprise for pecuniary profit. — T. D. 14704 (G. A. 2426). Teams of Emigrants. —Five persons arrived at Pembina by railway from Manitoba, having witli them in a car 10 horses and their harness, with a few trunks containing wearing apparel. They represented themselves as emigrants, each claiming two horses. The horses and harness were pin-chased a few weeks before their arrival and were not accompanied by wagons or other vehicles. Held, not to be free.— T. D. 1295G (G. A. 1507). 1913 .399. Annatto, roucou, rocoa, or Orleans, and all extracts of. 1909 494. Annatto, roucou. rocoa, or Orleans, and all extracts of. 1897 475. Annatto. roucou, rocoa, or Orleans, and all extracts of. 1894 375. Annatto. roucou, rocoa, or orlean.s, and all extracts of, 1890 484. Annatto, roucou, rocoa, or Orleans, and all extracts of. 1883 499. Annatto. roucou, rocoa, or orlean.s, and all extracts of. DECISIONS UNDER THE ACT OF 1909. Annatto TJutter Color.— On the authority of Abstract 19944 (T. D. 29339) annatto butter color was held properly classified under paragi'aph 480. — Ab. 33234 (T. D. 33G(;8). DECISIONS UNDER THE ACT OF 1S97. So-called " annatto. butter color," classified as an unenumerated manufactured article under section 6, was claimed to be free of duty under paragraph 475, relating to " annatto, roucou, rocoa, or Orleans, and all extracts of." Protest overruled.— Ab. 19944 (T. D. 2!)339). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Rocoa and amiatto being articles d(>riv(>d from the seed of a vegetable, rocoa being tin- product of the seed in a crushed state and annatto being an article made from the seed and mixed with other substances, and the articles FREE LIST. 905 being known in commerce by distinct nanios and devoted to different uses, except tliat annatto, though chiefly used for culinary purposes, is occasionally employed in dyeing, while that is the only use to which rocoa is put. Held, that rocoa is not dutiable as annatto because it had acquired in conunerce the name of rocoa, and was bought and sold in trade under that name alone, before this act was passed. Rocoa is not free as being a berry or vegetable " used principally in dyeing or composing dyes." This exemption applies to berries or vegetables in their native state and not after they are transmuted, by manufacture, into a sul> stance which takes a different denomination in commerce. Rocoa is a nonenumerated article and is dutiable at 20 per cent under this section. — Schneider r. Lawrence (3 Blatchf., 115), 21 Fed. Cas., 715. 1913 400. Antitoxins, vaccine virus, and all other serums derived from animals and used for therapeutic purposes. 1909 704. Vaccine virus. 1897 092. Vaccine virus. 1894 004. Vaccine virus. 1890 747. Vaccine virus. 1883 037. Vaccine virus. DECISIONS UNDER THE ACT OF 1909. Bovovaccine. — The merchandise, consisting of a serum known as bovovac- cine. which is used as a preventive agent against tuberculosis in cattle, was held to be free of duty as vaccine virus under paragraph 704. G. A. 0830 (T. D. 29407) followed.— A b. 2383S (T. D. 30805). Tuberculinium Puriim, classified as a serum and assessed for duty as a medicinal preparation under paragraph 05, held to be vaccine virus, free of duty under paragraph 704. G. A. 0830 (T. D. 29407) noted.— Ab. .30279 (T. D. 32905). Vaccine Virus, an Inclusive Term. — Held that Congress in the provision of the free li.st in the act of 1909 (par. 704), reading "vaccine virus," intended to exempt from duty all serums and vaccines which are used for the purpose of creating an immunity against disease. — T. D. 34244 (G. A. 7538). Various Vaccines. — The merchandise iinder protest consists of various kinds of vaccines, namely, typhoid vaccine, staphylococcus vaccine, gonococcus vaccine, and streptococcus, which the appraiser returned as " medicinal preparations," and upon which duty was assessed at the rate of 25 per cent ad valorem under paragraph 05. It is held to be free of duty imder paragraph 704 as " vaccine viru.s." The issue is identical with that decided by the board in G. A. 0830 (T. D. 29407).— Ab. 25970 (T. D. 31727). DECISIONS UNDER THE ACT OF 1897. Anthrax or Blackleg Vaccine is entitled to free entry under the pi'ovisions of paragraph 092 as vaccine virus, and is not dutiable as a medicinal prepara- tion. G. A. 4000 reversed. In re Pasteur Vaccine Co., United States Circuit Court, Northern District of Illinois, cited and followed. See T. D. 29407, infra.— T. D. 22720 (G. A. 4840). Antitoxins — Rat Virus. — The merchandise in question is described on the invoices as tuberculin, rat virus, streptococcus antitoxin, tetanus antitoxin, and mallein. 90G DIGEST OF CUSTOMS DECISIONS. In the case of Koeclil v. U. S. (84 Fed. Uep.. 448), tlie court in pnssinR ujwn (liplitlu'ria antitoxin stated that "antitoxin is tlie well-known specific used by inoculation for the prevention and cure of diphtheria" and that "vaccine virus is the uiorbic principle of cowpox, which acts as a preventive of smallpox." The evidence in the cases at bar also l)rinf;;s out the fact that the term " vaccine virus" has a well-defined commercial meaning?, and that it is usually applied to vaccine for .suudlpox; but there is no evidence to show that the merchandise here involved is used as a preventive of smallpox. On the contrary, it is shown that tuberculin, strepto^-occus antitoxin, and tetanus are use.— Ab. 14828 (T. D. 28036). Bovovaccin or drie(|ual to tlie drawbacks allowed; or to any article manufactured in bonded warehouse and exported under any provision of law: And provided further. That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reini])orted it shall be retained in the custody of the collector of customs until internal-revenue stamps in payment of the le.ual duties shall be jilaced thereon: And proindcd fur- ther, That the provisions of this parajrraph shall not apply to animals made dutiable under the provisions of paragraph three hundred and ninety-seven. 500. Articles the growth, produce, or manufacture of the United States, not including aidmnls, when returned after havinc been exported, without having l)e<>u advanctvl in value or improved in condition l)y any process of manufacture or other means; casks, barrels, carboys, bags, and other containers or coverings of American manufacture expoi-ted tilled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels or boxes; also quicksilver llasks or bottles, iron or steel drums u.sed for the shipment of acids, of either domestic or foreign manufacture, which shall have been actually exported from the United States ; but proof of the identity of such articles shall be made, under general regulations to be ])rescril)ed by the Secretary of th(> Ti-easury. but the exemption of bags from duty shall aj)ply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal- revenue tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded ; photographic dry plates or films of American manufacture (except moving-picture films), exposed abro;id. whether developed or not. and films from moving-picture ma- chines, light-struck or otherwise damaged, or worn out, so as to be unsuit- able for any other purpose than tlie recovery of the constituent materials, 1909 provided the basic films are of American manufacture, but i)roof of the identity of such articles shall be made under general regulaticms to be prescribed by the Secretary of the Treasury: Proridcd, That this j»;iragraph shall not api>ly to any article ui)on which an allowance of drawback has been made, th(» reimportation of which is hereby l)roldi)lted except upon payment of duties equal to the drawbacks al- lowed; or to any article manufactured in bonded warehouse and ex- ported under any provision of law: And provided further, Tluit when mamifactured tobacco which has betMi exported without payuu'ut of internal-revenue tax shall be reiniported it shall be retained in the custody of the collector of customs mdil internal-revenue stamps in pay- ment (if the legal duties shall be placed thereon. Amended by the Act of .Tuly 27, 1911 (T. D. 31784), by striking out the words "not including animals" and in adding the following proviso: And provided further, That cattle, horses, sheep, and other domestic anim.als straying across the boundary line into any foreign country or driven across such iioundary line by the owners for temporary ])asturage purposes only, together with their offsi)ring, shall be dutiable, unless brought back to the United States within six months, under regulations to be ])rescribe(l by the Secretary of the Treasury, in accoi-dance with the provisions of paragraph four hundred and ninety-two. 1897 FREE TJST. 909 483. Articles the growth, produce, and maniifacture of the United States, when returned after having lieen exported, without having heen advanced in value or improved in condition liy any process of manu- facture or other means ; caslcs, harrels, (•arl)oys, hags, and otlier vessels of American manufacture exiwrted filled with American products, or exported empty and returned filled with foreign products, inchiding shooks and staves when returned as harrels or lioxes ; also quicksilver tlasks or hottles, of either domestic or foreign manufacture, which shall have heen actually exported from the United States; hut proof of the identity of such articles shall he made, under general regulations to he prescribed by the Secretary of the Treasury, but the exemption of hags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exportation, such tax shall be proved to have heen paiil before exportation and not refunded : Provided, That this para- graph shall not apply to any article upon which an allowance f)f draw- back has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed ; or to any article manufactured in bonded warehouse and exported under any provision of law: And provided fvrther, That when manufactured to- bacco which has been exported without payment of internal revenue tax shall be reimported it shall be retained in the custody of the col- lector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon. 387. Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manu- facture or other means ; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks when returned as barrels or boxes; also quicksilver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States ; but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty 1894 siiall apply only to such domestic bags as may be imported by the ex- porter thereof, and if any such articles are subject to internal tax at the time of exportation such tax shall he proved to have been paid before exportation and not refunded: Provided, That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon pay- ment of duties equal to the drawbacks allowed; or to any article manu- factured in bonded warehouse and exported under any provision of law : And provided further, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal- revenue stamps in payment of the legal duties shall be placed thereon. 493. Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manu- facture or other means; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American products, or ex- ported empty and returned filled with foreign products, including shooks when returned as barrels or boxes; also quicksilver flasks or l)ottles of either domestic or foreign manufacture, which shall have been actually 1890 exported from the United States ; but proof of the identity of such arti- cles shall be made, under general regulations to be prescribed by the Secretary of the Treasury ; and if any such articles are subject to in- ternal tax at the time of exportation such tax shall be proved to have been paid before exportation and not refunded : Provided, That this para- graph shall not apply to any article upon which an allowance of draw- back has been niade, the reimportation of which is hereby prohibited except upon payment of d\ities equal to the drawbacks allowed ; or to any article manufactured in bonded warehouse and exported under any 910 DIGEST OF CUSTOMS DECISIONS. provision of law: Ami jnovidcd further. That when mannfartnrod to- !)acco whirli Iims hcon »'xp<)rto:irtur(> fi-nni the general trend of authorities relative to the administration of the customs law. While it was an automobile that was under consideration in the Hillliouse ca.se, and it was held that duty should be as.sessed on so nnich of the machine as was a new manufacture and had not been us(> in the case at bai- the protestant's only chiim is that it is an American manufacture returned without having been advanced in value or improved in condition. The automobile in question should be treated as an entirety, and, if .so treated, it certainly has been advanced in value and improved in condition. — Ab. 24740; revcn-sed by T. D. .32275 (Ct. Cust. Appls.), .supra. Automobile Tires of American manufacture were shipped to Europe and there attached to a foreign automobile and imported to this country. The FKEE LIST. 913 automobile in question was assessed for duty as an entirety and the protestants claim that tlie tires sliould be admitted free as American goods returned under paragrapli oUO. I'rotest overruled. Hillhouse v. U. S. (152 Fed.. 103; T. D. 27831) and Ab. 24740 (T. D. 312r)5) noted.— Ab. 33164 (T. D. 33120). Burlap Bags. — Where an allowance of drawback has been made, the reim- portation of the merchandise, although of the growth, produce, or manufacture of the United States, is prohibited except upon the payment of duties equal to the drawback allowed. The allowance of drawback on imported materials which are used in the manufacture of articles produced in the United States would preclude the reimportation of such articles except on the payment of the drawback allowed on such materials. In order to bring bags of American manufacture within the exemption of para- graph 500, such bags nuist be imported by the exporter thereof, and the burden of proof is on the protestant to prove this fact.— T. D. 31100 (G. A. 7130). Certificate of Exportation-^Waiver — Domestic Products Returned. — Production of certificate of exportation upon the entry of domestic products exported and returned should be waived only upon the filing of an affidavit by the importer or consignee showing that it is impracticable to produce the same and when collector is satisfied from an exanunation that the merchandise is in fact of domestic production. — Dept. Order (T. D. 30510). Upon refusal of the collector to waive compliance with the regulations, it is reasonable to infer that he was not satisfied that the goods were of domestic origin. The assessment of duty on certain positive moving picture films, affirmed. — Stone & Co. r. U. S. (Ct. Cust. Appls.), T. D. 37009; Ab. 39571 affirmed. Circus Animals. — Animals taken abroad for temporary use or exhibition by an American circus may be returned to the United States free of duty. — Dept. Order (T. D. 30481). Dogs and Other Domesticated Animals. — The provisions of T. D. 3060S, for the registration and return, free of duty, of horses taken abroad for per- sonal use, extended to dogs and other domesticated animals taken abroad for a similar purpose.— Dept. Order (T. D. 30742). Entry of American Teams. — American teams taken into foreign contiguous territory in the ordinary course of business, free of duty upon return to United States, provided such teams have not remained in a foreign country over three days.— Dept. Order (T. D. 31687). Horses taken abroad for personal use of owners may be registered on expor- tation and returned free of duty under provisions of T. D. 30481 and paragraph 500.— Dept. Order (T. D. 30608). Merchandise 3Iade of Foreign and American Articles. — These wheels and axles of American manufacture, with tires made in Germany, were shipped into Mexico to have certain alterations made there and were then returned to the United States. The goods were not dutiable as entireties. The wheels and axis should have been admitted free under paragraph 500 as articles the growth, produce, or manufacture of the United States. The tires, made in Germany, were dutiable at li cents per pound. — Denike v. U. S. (Ct. Cust. Appls.), T. D. 34553; (G. A. Ab. 34555) T. D. 34090 reversed. 3Ioving-Picture Films of American manufacture exported, exposed abroad, not entitled to free entry upon return to United States under paragraph 500, but mov- ing-picture films of either domestic or foreign manufacture may be exported to 60690°— 18— VOL 1—58 914 DIGEST OF CUSTOMS DECISIONS. foreiRii ((luntries for exhibition purposes and returned free of duty. T. D. .'UHtlil of oc-toher 2, li)t«», modified.— Dept. Order (T. D. 33G02). .Mox in;,' liictiire films of domestic production, exposed in this country, exported and returned without havinj; been advanced in value or improved in condition while abroad, entitled to free entry under paragraph 500. — Dept. Order (T. D. :^(X)21). Pro Forma Invoice. — The pro forma invoice for purposes of entry takes the place of llie cerlilied invoice and is a complete substitute therefor; and so, the production and filing on some (hiy later than the date of filing the pro forma invoice, of i),ipers refjuired by regulations to be produced and " filed with the ciilry," is not a comidiance with articles 570 and 571, Customs Regulations of liidS. McBride v. U. S. (1 Ct. Cu.st. Appls.. 293; T. D. 31354) ; U. S. i;. Frank \ Lambert (2 ibid., — ; T. D. 31973) ; U. S. V. Bennett & Lowenthal (2 ibid., — ; T. D. 31975).— U. S. v. Hettig et al. (Ct. Cust. Appls.), T. D. 322.54; (G. A. Ab. 26.3SS) T. D. 31S32 reversed. Heiniportations. — Duty being collected on original importation of foreign cans usi'd in the transportation of milk (»r cream, such cans admitted free on reimportation.— Dept. Order (T. D. 318S8). Keiniported Circus Animals. — Animals of foreign origin exported for exhibition by circus or menagerie may be reimported free of duty under act of March 3, 1899, but such animals of domestic origin not entitled to free entry. — Dept. Order (T. D. 29989). Scrap Iron. — The regulations of the Treasury are explicit and they are reasonable and lawful in requiring that when free entry is claimed for goods under paragraph 500 the importer must furni.sh a certificate of prior exportation of the goods, made by the collector and naval ofiicer, if any, at the place of export; or failing in this, the production of them must be waived by the col- lector and naval oflficer, if any, at the port of entry. Neither the certificate nor the fact of waiver is here shown, and the goods were not entitled to free entry. Luidiam v. U. S. (1 Ct. Cust. Appls., 220; T. D. 31409).— U. S. r. Goldberg (Ct. Cust. Appls.), T. D. 32986; (G. A. Ab. 26417) T. D. 31842 reversed. Shooks. — In view of a long, practical departmental construction of language that does not essentially differ from the language of i)aragraph .500. boxes or barrels made from American staves or shooks are entitled to free entry under that paragraph. This right is not limited to the value of the shooks and staves constituting a part of the barrels or boxes. — Kraemer & Co. v. U. S. (Ct. Cust. Api>ls.). T. D. ,3.^369; (G. A. Ab. 29427) T. D. 32751 reversed. Siiooks Tongued and Grooved. — Where shooks of American maiuifacture were returned as barrels or boxes, and were tongued and grooved before importation, there is no requirement that tlie shooks be returned without advancement in value und(>r paragraph .500. They are therefore free of duty when their identity is proved by regulations of the Secretary of the Treasury to be of Ameri' m origin.— T. D. 33323 (G. A. 7453). Treasury Regulations. — Article 570 of the customs regulations requires as to American goods returned the filing of the declaration by the foreign exporter with the entry and as well the filing therewith of the oath or declaration of the owner, importer, consignee, or agent. The collector has no authority to waive the filing of the oath or declaration of the owner with the entry and a subsequent filing was not a compliance with the law. U. 8. v. Uettig (2 Ct. Cust. Appls., 537; T. D. 32254).— U. S. v. Saunders et al. (Ct. Cust. Appl.s.). T. D. 35337; (G. A. 7586) T. D. 34650 and (G. A. Ab. 36196) T. D. 34668 rever.sed. FREE LIST. 915 Shotgun with New Stock. — A doublo-harrel shotgun claimed to be of Anioriciui nuuuifacture, returned from Enjiland with a new stock, was claimed entitled to free entry as American goods returned without having been ad- vanced in value or improved in condition (par. 500). Protest overruled. — Ab. 36022 (T. D. 34G09). Weariiift- Apparel Repaired. — Wearing apparel and other personal effects taken abroad by residents of the United States and repaired wliile abroad dutiable on the cost of repairs only when reimported as baggage. — Dept. Order (T. D. 30871). DECISIONS UNDER THE ACT OF 1897. American Barley Returned as Barley Malt. — Paragraph 483, providing for the free entry of American goods previously exported, applies only when the article imported is the identical article exported. Barley sent to Copenhagen, Denmark, and there converted into barley malt, has undergone a chemical change which renders it a different connnodity, and can not be imported free of duty under the provisions of paragraph 483. — T. D. 25971 (G. A. 5897). American Goods Returned. — It seems that where it is impossible to comply with the regulations of the Secretary as to proof of identity of American arti- cles exported and returned the rule in U. S. v. Dominici (78 Fed. Rep., 334) would not apply.— T. D. 21476 (G. A. 4515). Certificate of Collector at Place of Exportation. — Where goods have been exported from one port of the United States and later are returned here for entry at another port, and when free entry of these goods as of domestic growth, produce, or manufacture is claimed, it is a reasonable exercise of the power vested in the Secretary of the Treasury for him to require a certificate showing the fact of original exportation ; and it appearing the collector at the port of entry did not waive the production of such a certificate, and such a certificate not having been produced, an appeal will not lie against the collec- tor's decision holding the goods dutiable. — Lunham v. U. S. (Ct. Gust. Appls.), T. D. 31258; (G. A. 6426) T. D. 27576 affirmed. American Bottles Returned with Foreign Labels. — Where bottles contain- ing tabasco sauce were exported from this country to Great Britain and while abroad had attached to such bottles caps and labels and fixtures which mate- rially advanced such articles in value, upon reimportation into this country such merchandise was not free of duty under paragraph 483. — T. D. 27576 (G. A. 6426) ; affirmed by T. D. 31258 (Ct. Cust. Appls.), supra. Old Jute Bagging. Customs Regulations Must Be Complied With. — Where a claim is made under said paragraph 483, involving the identity of old bagging, that it is of domestic origin, oral evidence of this alleged fact is inadmissible. The only method of proof that can legally be offered is that prescribed by the regula- tions of the Secretary of the Treasury, which is a condition precedent to the right of free entry of .said merchandise. U. S. v. Dominici (78 Fed. Rep., 334; 24 C. C. A., 116) and other cases followed.— T. D. 30409 (G. A. 6987). Returned Blank Checks with Foreign Revenue Stamp. — Blank checks of domestic manufacture sent abroad to have necessary revenue stamp printed thereon by the British Government not advanced in value thereby, and entitled to free entry under paragraph 483 on reimportation. — T. D. 19772 (G. A. 4220). Cloth Boards Exported and Returned.— Cloth boards exported to be wrapped with foreign textiles and returned to be treated under the regulations 91G DIGEST OF CUSTOMS DECISIONS. governing the exijortatioii and reiniportiitinn df box sliooks. — Dept. Order (T. D. 2SU48). Compliance wifli Treasury Refiulations. — Where an inii)()rter coiuijlies with tlie re;,'ulaLit)n.s ul tlie Secretary ot the Treasury relative to estahlishinj^ the identity of American manufactures of tlie Itind descril)ed in paragraph 483, a prima facie case is made out for the free entry of the goods. 'I'ids presuiiii>tion can lje rel)utled only by a report of tlie local appraiser alliriiialively liiiding the articles to be of foreign manufacture, or by other satisfactory evidence to the same effect.— T. D. 28633 (G. A. 6096). Uruwback. Where the collector of customs assesses a duty equal to drawback which he supposes was allowed on the exportation of certain American manufactures reinii)orted from abroad, the onus is on the imiiorter to prove the contrary, although such proof involves a negative. In proving such negative the importer will satisfy the ref|uirements of law by producing just enough evidence to countei-balance the evidence against him. — T. D. 29082 (G. A. 6929). On Keimportku Sugak. — Wlicrc an exitorter of sugar manufactured in the United States has receiveil from the Government an alhtwance of drawback on the merchandise, upon reimportation of the same article the owner is entitled to have it entered and passed by the collector upon the payment of duty equal to the drawback allowed.— T. D. 27241 (G. A. 6324). FuKK (JooDS ANF) FrI':e Coveiunos. — While free goods ordinarily operate to make usual coverings free of duty when imported, the rule is otherwise where the same goods have been previously e.xiiorted and the Government has made an allowance of drawback on such coverings. Exception Wiikue Dkawuack Allowed. — Paragraph 483, relating to manu- factures of the United States of the kind there described, expressly excepts from its provisions articles of any kind upon which an allowance of drawback has been made and prohibits their reimportation except on payment of duties equal to the drawbacks allowed. Mailing Pkotest Not Filing. — A protest mailed to the collector of cu.stonis, but not received by liini within the statutory time specified by section 14 of the customs administrative act of 1890, is properly rejected as not tiled in time. Giving Notice to Collector Under Section 14. — The giving of notice to the collector in writing required by said section 14 is synonymous with tiling such I)rotest with the collector, which involves actual delivery of the paper either to said oflicer or some subordinate usually deputed to receive it in due course of business.— T. D. 29r)14 (G. A. OSOl). Evidence oe Identity. — Certain wooden crates, used as containers for vege- tables exported from Cuba, and assessed for duty under section 19 of the customs administrative act of 1890 as usual coverings of such merchandise, were claimed to be free of duty under paragraph 483 as American manu- factures of the kind there described. Held, (1) that the identity of such arti- cles must be proved under regulations prescribed by the Secretary of the Treasury as a condition precedent to their free entry, and the proof must be filed with the collector of customs at the time of making entry of the goods; (2) in the absence of such proof no amount of oral evidence introduced before the Board of General Appraisers will avail to establish the domestic character of such articles so as to authorize sustaining the protest. — T. D. 29446 (G. A. 0849). Usual Coverings. — The usual and necessary coverings of goods subject to specific rates of duty, or of free goods, are themselves free of duty. U. S. v. Leggett (66 Fed. Rep., 300; 13 C. C. A., 448) ; In re Irsch (G. A. 3350). FREE LTST. 917 Bags fok Cocoanuts. — Jute burlap bags are the usual and necessary cover- ings for cocoanuts. Goods Exported with Allowance of Drawback. — Goods exported from the United States with allowance of drawback, and afterwards reimported, are sub- ject to duty equal to the amount of the drawback, even though they are the usual and necessary coverings of articles subject to a specific rate of duty. In re Schallenberger (72 Fed. Uep., 491), affirming In re Schallenberger (G. A. 2783).— T. D. 23853 (G. A. 5172). Hogs Butchered Abroad. — The importers contended that hogs produced in the United States but slaughtered abroad are exempt from duty under para- craph 483. As.sessment affirmed.— Ab. 19877 (T. D, 29159). Importation of Horse Exported via Highway into Canada. — Where one drives a horse over the highway from the United States into Canada, and sub- sequently the horse is reimported, it is not necessary for the importer to furnish a certificate of exportation of the horse in accordance with article 484 of the general Treasury regulations of 1899. The provisions of the Treasury regulations are adapted only to the regular and usual course of business, and do not apply to cases where it is not in the power of the importer to comply with their requirements.— T. D. 24035 (G. A. 5219). Photographic Films. — The words " advanced in value or improved In condi- tion," as used in paragraph 483, must be taken in a commercial and not in a sentimental sense, and photographic films of American manufacture, taken abroad and exposed in a camera and then returned without being developed, are entitled to free entry under said paragraph as articles of American manu- facture returned, not advanced in value or Improved in condition. — T. D. 24012 (G. A. 5209). Pork Cut Up and Pickled Abroad. — In reference to paragraph 483, pre- scribing as to American goods reimported that proof shall be made under Treasury regulations. Held, that this express provision as to proof is of the very essence of the exemption permitted by said paragraph, and that where the importers have failed to comply with the regulations they are not entitlt'd to the exemption.— Roberts v. U. S. (O. C), T. D. 30548; (G. A. 6926) T. D. 29964 affirmed. Pork exported as carcasses was while abroad cut up and pickled in brine and was then reimported in tierces ; and as imported it was of less value than when originally exported. Held, that it had been changed from fresh pork to salt pork and was not entitled to free entry under paragraph 483 as American goods re- turned " without having been advanced in value or improved in condition by any process of manufacture or other means." — T. D. 29964 (G. A. 6926) ; affirmed by T. D. 30548 (C. C), supra. Proof of Identity. — The regulations of the Secretary of the Treasury, re- lating to the identity of the goods, seem to have been complied with by the importers. The return of the local appraiser fails to affirmatively state that the articles were of foreign manufacture, but merely that they could not be identified by him as of American manufacture. A prima facie case made by proof of identity under the regulations of the Secretary is not rebutted by a report of this character. In re Carleton Dry Goods Co., G. A. 6696 (T. D. 28633). Following In re Haynes, G. A. 3033 (T. D. 16009), and other analogous decisions of the board not necessary to be cited, the protests are sustained. — Ab. 20199 (T. D. 29429). 918 DIGEST OF CUSTOMS DECISIONS. K»',i;iilations. — American goods exported from tl»e United States and returned ov».'r regular routes of transi)ortati(Hi. in (ir(h'r to be admitted free uiuUt para- grapii 483, must i)e brought in under regulations prescribed by the Secretary of the Treasury, providing for proof of their identity. Any waiver of proof pro- vided for is within the discretion of the collector of tin' port of entry. Waiver not having been made, the regulations will be enforced. — T. D. 29725 (G. A. GJMJ3). Scrap Iron. PitooF OF Identity. — As a condition precedent to the free entry of goods under paragraph 483, proof of identity must be filed with the collector of customs at the time of making entry, in compliance witli the regulations of the Secretary of the Treasury made in pursuance of the authority conferred upon him by said paragraph. Ex Paute Affidavits. — In the absence of compliance with said regulations of the Secretary of the Treasury attempts to make proof in any other manner will be of no avail. Hence the filing by the importers of aflidavits of various parties to prove identity of the goods: Held, to be incompetent and inadmissible evi- dence. Therefore if timely objection is interposed before the board to such flflldavits they will be excluded as evidence.— T. D. 29S8G (G. A. G921). Importations of Scrap Steel. When Clearance Certificate Not Required. — Merchandise exported from the United States to Canada in the form of hoop or band steel, and returned to the United States as scrap steel, is free of duty as articles of the growth, pro- duce, or manufacture of the United States, under the provisions of paragraph 483, without the production of a clearance certificate from this country, on satisfactory proof of the identity of the articles, it being impracticable or im possible to produce such certificate from the nature of the importatin returned after being exported, are FREE LIST, 919 admitted to free entry under paragraph 483 only on complianeo with all of 1h- conditions stated in said paraj^raph. Proof of Identity of Imported Articles. — Especially nui.st proof of the identity of such articles be made in accordance with the regulations prescribed by the Secretary of the Treasury as a condition precedent to free entry, and such proof can be made in no other manner. Export Certificate. — The mere filing of the oath set out in department cir- cular of March 21, 1901, amendatory of article 484 of Customs Regulations of 1899, without more, is only a partial compliance with the customs regulations, unless the production of the export certificate is lawfully waived by the collec- tor in cases where authorized by such regulations, as in Department Circular 80, issued August 22, 1906, further amending said article 484 of Customs Regu- lations of 1899. Revised Regulations. — These regulations are substantially embodied in De- partment Circular 64, issued October 29, 1907. and published in T. D. 28471. When Proof Filed. — These proofs should be filed with the collector of cus- toms at the time of making the entry and before liquidation. — T. D. 28801 (G. A. 6728). Obsolete Regulations. — Articles 335 to 337 of the general Treasury regula- tions of 1892, governing proof of identity of returned American goods, are not applicable to impoi'tations made under either the tariff act of 1894 or that of 1897. Bartram's ca.se (77 Fed. Rep., 604) ; In re Bartram (G. A. 3985). Regulations of February 28, 1896. — The regulations for such cases as arose prior to November 13. 1899. are to be found in Treasury Circular No. 37, Febru- ary 28, 1896 (T. D. 16794). Same. — The essential requirements of Circular No. 37 considered and ex- plained. Gillespie v. U. S. (suit 2847, per Townsend. .!., February 3, 1902, unreported) followed. Entry. — " Entry," as used in various Treasury regulations for proof of iden- tity of returned American goods, does not refer to the filing of the document called the entry with the entry clerk at the customhouse, but to the entire transaction by which the importer obtains th€' entrance of his goods into the body of the merchandise of the United States. U. S. v. Cargo of Sugar (3 Saw- yer, 46; 25 Fed. Cas., 288) ; In re Morris European & American Express Co. (G. A. 4762) ; In re Puget Sound Red. Co. (G. A. 4809) followed. Bond to Produce Proof. — Where bond is given by an importer for the produc- tion of the documents required for proof of returned American goods, or where the giving of such bond is waived by the collector, the importer is entitled to the benefit of such proof if produced within the time allowed, and it is error for the collector to treat tlie goods as of foreign origin. — T. D. 23557 (G. A. 5089). Returned American Bags Mixed with Foreign Bags. Where merchandi.se liable in large part to duty is entered as exempt, the collector has the right to assume that the mingling was intentional and witli designed to evade the revenue law; and hence where the confusion of goods is accidental or not fraudulent in fact, and forfeiture is not incurred, it yet devolves on the importer to stiow what part of the whole he contends should not be taxed. In the light of the rulings of the Treasury Department, and the special cir- cumstances of the case, we are not disposed to hold that, if the proportion of dutiable bags sufficiently appeared or might rea.sonably have been a.scertained, the circuit court could not have adjudged a recovery in that proportion or directed a reliquidation. 920 DIGEST OF CUSTOMS DECISIONS. In view of the testimony, and considering tliat tlie statute was not strictly pursued in the ('x:imin;ition (lli()u;ili we perceive no r(>as<)n to doubt tlie faith- fulness of tile oliicials in (lie disciiar,i;e of tlieir du(it's) and flie dilliculties in tlie way of deterinininf,' the mal\e of the bajjs, disclosed by the evidence, and bearing in mind that the taxation of so many of the bags as were of American manufacture operated as a penalty in spite of the confession that no fraud on the revenue was intended, we think it unnecessary to reinand the cause for another hearing, and that tlie ends of justice will be best subserved by directing a decree for the refunding of one-fourth of the duties. Where hags are imported, part of which are returned American hags and part foreign, if the aiipraiser decides that the goods are not as described, but are such, in fact, as f;ill wilhiii a (lifferent classification, his judgment must stand unless reversed on reapjiraisement or hy the Board of General Appraisers on protest. Section 7, act of February 8, 1875 (18 Stat.. 307, 308), exempting foreign made grain bags was repealed by the act of 1883. — U. S. v. Kanlett & Stone. 172 U. S., 133, 140, 141, 146, 147. Tkkasuuy Rkgi^lation. — A regulation of the Treasury Dep.irtment (S. 18425), promulgated October 2, 1897, to take effect April 1, 1898, requiring importers to pack separately bags of foreign and bags of domestic origin, in order that their character may be readily determined upon examination, is reasonable, and a \alid exercise of the power conferred on the Seci-etary of the Treasury by paragraph 483 of the tariff act of July 24, 1897; and no other mode of proving identity will sufRce. Held, accordingly, th.-it where the two kinds of merchan- dise are imported indiscriminately mixed, the collector is justified in assessing duty upon the entire .shipment at the rate applicable to the dutiable goods, although the importers acted in good faith, and .satisfactorily prove the pro- portion of domestic bags contained in the importation. U. S. v. Ranlett (19 Sup. Ct. Hep., 114) distinguished. U. S. v. Dominici (C. C. A.), 78 Fed. Rep., 334; U. S. V. Brewer (C. C. A.), 92 Fed Rep., 341; and ib., 92 Fed. Rep., 343, followed. Same — Date of Effect. — The power to make such a regulation, and to pro- mulgate it, necessarily carries with it the authority to fix the date when it shall take effect. It seems that, where the consignors are the agents of the consignees, the act of the former in willfully commingling free and dutiable goods, if committed within the scope of the agents' employment or authority, is imimtable to the consignees, as principals, and, if such act be presumptively fraudulent, they are liable therefor.— T. D. 21585 (G. A. 4545). American-Made Bags Reimportcd. Bags Exported with Benefit of Drawback — Duty on Reimportation. — Bags of American manufacture, exported with an allowance of drawback under .section 30 of the tariff act of 1897, are, under the first i)r()viso to paragraph 483 of said act, subject upon reimportation only to a duty equal to the drawbacks allowed. Construction of Proviso to Paragraph 483. — The effect of said proviso is to create an exception to the general requirements of the paragraph, so far as to exclude from their operation articles manufactured in this country from im- ported materials on which duties have been paid and refunded by way of draw- back, where such articles are reimported after exportation. Proof of Identity. — Accordingly, the identity of such merchandise need not be proved in the manner prescribed by the Treasury regulations, as required by said paragraph 483, but may be established under ordinary rules of evidence. FREE LIST. 921 Bags Not Imported hy Exportku. — The chiiise in said pnrasraph limitiiisr Ihe right of free entry to bags imported by the exporter thereof can not bo read into the proviso, but bags exported with the benefit of drawback may be reimported by other persons. In re Graves (G. A. 4580) referred to.— T. D. 23340 (G. A. 5015). Watches with Hands and Dials Added Abroad. Cases and Movements Separately Dutiable. — Where watches are imported in a complete condition, the cases and movements are separately dutiable under paragraph 191. Adding Hands and Dials to Watches After Exportation. — Certain parts of watches, including the cases and movements, were separately exported at dif- ferent times without dials or hands, and put together abroad, with the addition of dials and hands, so as to construct complete watclies : Held, to be advanced in value and improved in condition so as to be debarred from free entry under paragraph 483 as American manufactures returned " after being exported with- out having been advanced in value or improved in condition l)y any process of manufacture or other means." Compliance with Secretary's Regulations Requisite. — A failure to com- ply with the regulations of the Secretary of the Treasury in proving the identity of American manufactures of the kind described in said paragraph 483 is fatal to free entry of such merchandise.— T. D. 30268 (G. A. 6963). Watch of Foreign Manufacture Repaired Abroad. — The importation in this case consists of a watch, owned by the protestant, who is a citizen of Port- land, Me. It appears from the evidence that this watch was of foreign manu- facture, having been made in Switzerland, and imported into this country as the property of the protestant in March, 1899. Subsequently the watch became damaged, and in October of the same year was forwarded through the American Express Co. to a party in Zurich, Switzerland, for the purpose of having it repaired. It was reimported in May, 1900, and duty was assessed upon it by the collector at Portland to the amount of $49. In short, it may be laid down as a general rule that no article may be im- ported free of duty unless by virtue of some special provision of law applicable thereto. In the case at bar we have been referred to no such provision, and we accordingly hold that there was no error in the action of the collector in treating the watch as dutiable.— T. D. 22648 (G. A. 4816). Alleged American Bags Returned — Defective Proof. — The Customs Regu- lations of 1892 required for proof of the identity of American grain bags, re- turned after exportation, the production of certain papers by the importer, and a further verification by the appraiser upon examination of the goods. Held, that documentary proof fully complying with the regulations, but uncorrobo- rated, will not outweigh an adverse report by the appraiser, based upon suffi- cient grounds, as to the character of the goods. U. S. v. Ranlett (172 U. S., 133) followed.— T. D. 23324 (G. A. 5011). DECISIONS UNDER THE ACT OF 1894. Bags Reimported by Agent of Shipper. — An importation of merchandise made in the name of a mere agent, as consignee, is in legal effect an importa- tion made by the principal and owner of the goods ; hence domestic bags of the kind described in paragraph 387, and properly identified, are free of duty, if originally exported by the owners and imported by them in the same of their authorized agent as consignee.— T. D. 18725 (G. A. 4038). Regulations. — Regulations for making proof, under paragraph 387, of the identity of articles of American manufacture must have been prescribed after 922 DIGEST OF CUSTOMS DECISIONS. the passage of that act and prior to the importation. Those proscribed before its passuKe are not applicable. In the ab.sence <»f such regulations proof may be made by any competent evidence. Bartram v. U. S. (77 Fed. Itei)., G04) fol- lowed. U. S. V. Dominici (78 Fed. Rep., 334) distinguishtHl.— T. D. 18529 (G. A. 3985). Proofs of Identity Can Be Made Only as Prescribed by Customs Regu- lations. — I'roofs of identity can be made only as prescribed by Customs Uegu- laticms. T. D. 1G794 and articles 331-33G of 1892.— T. D. 17850 (G. A. 3784). Merchandise of American Manufacture. — The regulations provided for paragraph 387 must be prescribed after the passage of this act, and those in force before its pas.sage are not applicable. Accordingly, until such regulations are made, there are none to be compliecl with to entitle merchandise of Ameri- can manufacture to free entry.— Bartram v. U. S. (C. C), 77 Fe per ccntuni ad valorem; if cxccfiliii;,' thirty and not exceedinj: lifty-live threads to Die square inch, counting the warji and filling, seven-eighths of 1 cent per pound and 15 1909 per ceiituni ad valorem. ;{.">."). Bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of single yarns made of jute, jute butts, or hemp, not bleached, dyed, colored, stained, painted, or printed, not ex- ceeding sixteen threads to the scjuare incli, couiuing the warp and tilling, anagging for cotton, or other manufactures, not specially enu- merated or provided for in this Act, suitable to the uses for which cotton 1883 ^ bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other matcTial, and valued at 7 cents or less ix»r square yard, li cents pei pound; valued at over 7 cents i)er s([uare yard, 2 cents per pound. 713. Gunny bags and gunny cloth, old or refuse, fit only for remanu- facturing. (Free.) DECISIONS UNDER THE ACT OF 1913. Jute Padding, classified under paragraph 270, was held free of duty under the provisions of paragraph 408. — Ab. 37017 (T. D. 34084). Jute Pieces for Patching. — Pieces of woven fabrics of single jute yarns, about a square yard each in size, intendtnl for use in patching cotton bales; not bleached, dyed, colored, stained, painted, or printed; not exceeding 16 threads to the square inch counting the warp and filling; and weighing not less than 15 ounces per square yard, are entitled to free entry as cotton bagging under [)ara- rraph 408. and not dutiable as a woven article or manufacture of vegetable fiber under paragraph 284, FREE LIST. 927 The term "printed," as usetl in paragrapii 408, applies only to such printing a!* affects the character or condition of the woven fabrics as such, whetlier by v.ay of ornamentation or exploitation, or for other like purpose. The conspicu- ous stenciling of the consignee's name upon a fabric for purposes of temporary identification does not make it a printefl fabric. — Texas & Pacific Railway Co. v. TI. S. (Ct. Cust. Appl.'^.), T. D. 3C875; (G. A. 7888) T. D. 36342 reversed. Jute Thread Waste. — Waste under this paragraph must be a waste of bag- ging, gunny cloth, or similar woven fabric. The waste here is the short broken warp ends of the jute thread used in the manufacture of burlap cloth, and is in fact a thread waste. It falls under the provisions of paragraph 384 as waste not specially provided for. — U. S. v. Crompton & Son (Ct. Cust. Appls.), T. D. 35442; (G. A. 7652) T. D. 35015 reversed. DECISIONS UNDER THE ACT OF 1909. Cotton Bagging. Component Materiaj. of Chief Value. — That component material of chief value means a component material which shall exceed in value any other single component material of the article is the signification prescribed for that phrase by paragraph 481. Cotton Bagging of Jute Yarns. — In the merchandise here jute is the com- ponent material of chief value ; it constitutes from 70 to 80 per cent of the weight of the materials used in making the goods, while the flax waste and seg employed are used as adulterants. The bagging so made is accordingly of jute and jute butts, substantially, and comes within the meaning and intent of para- graph 355.— Hawley & Letzerich v. U. S. (Ct. Cust. Appls.), T. D. 35322; (Ab. 32693) T. D. 33560 reversed. Bagging for Covering Cotton. — Pieces of jute bagging used for covering cot- ton bales, composed in chief value of jute, in the approximate prftportion of over 75 per cent of jute fiber, are dutiable at the rate prescribed in paragraph 355, and not under paragraph 358.— T. D. 31797 (G. A. 7254). Old Waste Gunny Bagging. Chief Use. — Old waste bagging, to be free of duty under paragraph 644. must be proved to be chiefly used for manufacturing paper. Same. — By chief use is meant the predominant use to which identical or similar articles are applied and not the exceptional use for other purposes. And in determining such use the board will consider the use of such articles whether of domestic or foreign manufacture, and will not restrict the investi- gation to imported merchandise. Rags. — Old scrap gunny bagging may be in such condition as to fall within the term " rags " as used in paragraph (500. Held, Accordingly. — That an importation of old ragged fragments of waste gunny bagging falls within the term of " rags," and not being specially pro- vided for elsewhere in said act is free of duty under said paragraph 660. Such merchandise is not chiefly used for manufacturing paper and is not there- fore free of duty under said paragraph 644. — T. D. 31447 (G. A. 7194). Jute Waste Still Jute or Jute Butts. — Goods more than 98 per cent jute are to be regarded as articles composed of jute, and an insignificant percentage of material other than jute found to be present on analysis of bagging did not exclude the goods from the operation of paragraph 355. — Overton & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34322: (G. A. 7447) T. D. 33277 affirmed. Compress Lafiels, 928 DIGEST OF CUSTOMS DECISIONS. Patchks fok Coveking (Jotton. — While certain pieces of bapKing, siiiiilnr in size, texture, and use to the nierchaiulise passed <»ii l)y the Ixiard in Wolff's case, (i. A. 7()!>S (T. I). :{()l»;i()), may he considered as ha^'^dii^' suilal)le for covering (niton, if, jiowever. tliey are made in chief value of other vegetable fibers than Jute, jute butts, or hemp, such articles are subject to classification for (hity iMider paragrapii .'J.IS as woven articles of tlie kind fliere described, and not under [)aragraph '37)'), as bagging for covering cotton, made of jute, jute butts, ir hemp. Jurisdiction of thk Boakd. — The board, under the powers conferred by law, \*ill proceed to classify imported merchandise in accordance with the claim made in the protest, if sustaiiuvl by satisfactory evidence, and will deny a motion to dismiss such protest on the ground that the rate of duty alleged to he applicable is greater than that assessed by the collector. Following Schwartz's case, G. A. 7187 (T. D. 31401).— T. D. 31403 (G. A. 7189). Jute Thread Waste. — It is used in the manufacture of yarn for making bag- ging or carpet, and also for the filling of journal boxes. It was assessed for iluty as waste not specially provided for, at 10 per cent ad valorem, under para- graph 470. The importers claim it is free of duty (Mllu'r under [)aragraph G44, r>78, 548, or 660. The article is entirely differrni from the jute card waste which was passed on by the Court of Customs Appeals in the case of Salomon Bros. v. U. S. (T. IX 32106). The protest is overruled on all grounds. — Ab. 28564 (T. D. 32529). DP:CISI0NS under the act of 1897. Hafjsi'ig: for Cotton. I'ATCHKs. — Pieces of jute bagging 30 by 54 inches in dimensions, of the tex- ture, count of threads, and weight per yard described in panigraph 355, tariff act of 1909, and paragraph 344, act of 1897, used as patclies to cover the hok'S in cotton bales produced by sampling the cotton, are dutiable at 0.6 of 1 cent per square yard under said paragraph, as bagging, or similar fabrics of jute suitable for covering cotton, and not at 45 per cent ad valorem as woven fabrics composed of vegetable fiber. Fabrics When Not Printed. — The stenciling of a single name or word on said fabrics solely for the purpose of identification of the cotton on .shipment to foreign ports does not constitute a "printing" within the meaning of paragraph 355, tariff act of 1909, or 344. act of 1897.— T. D. 30930 (G. A. 7098). Old Cotton Bagging. — Old secondhand bagging, a portion of which is known as selected sid<'s and a portion as una.ssorted original gumiy, containing pieces large enough to be used for patching cotton bales. Jfchl to be dutiable as waste not .specially provided for under j)ai-agra|)h 463, and not uniler paragraph 344, as bagging for cotton or similar fabrics .suitalil(> for covering cotton, nor under paragrajdi 648 as rags not otherwise specially provided for. Following Davies V. U. S. (T. D. 28951) and Train-Smith r. U. S. (107 Fed. Rep.. 261; 113 Fed. Rep., 1020).— T. D. 29029 (G. A. 6765). Secondhand pieces of jute bagging, varying is size and selected for tli(ar;ij,M-ai)li 27S, hut are free under the provisions for "birds and land and water I'nwls" in paragraph 494. — T. D. L'37('.T (C. A. r)ir)4). 1913 J 1 7. I'.iscuits, bread, and wafers, not specially provided for in this section. 244. Biscuits, bread, wafers, and similar articles, not specially provided for in this section, 20 per centum ad valorem; biscuits, wafers, * * * by whatever name known, composed In whole or in p.irt of eggs, or any 1909 kind of flour or meal, or other material, when sweetened with sugar, honey molasses, or otlu'r malerial, * * * valued at lo cents per pound or less, ;? cents per jionnd and 1.") jx-r cenluni ail valorem; valued at more llian 1.") cenls jier iinuiid. ')0 per centum ad vahjrem. 1897 (Xiit enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDKR TTTE ACT OF 101.3. Waverly Bread. — The merchandise here is clearly distinguishable by its form, consistency, and composition from both cake and bread, as these terms are commonly understood. Its characteristics make of it biscuits, a term cov- ering not only a .species of bread, but also both sweetened and unsweetened crackers.— U. S. v. Dunlop & Ward (Ct. Cust. xVppls.), T. D. 35505; (G. A. 7654) T. D. 35017 aflirmed. KasIiidaiH' or Jai)anese Wafers used as a basis for candy free of duty under i)aragrapli 417 as wafers not specially provided for. — Dept. Order (T. D. 35870). Melox. — Dog biscuit, called " Meinx," ground before importation for the pur- pose of putting it in a more convenient form for consumption, was held prop- erly classilied as a nononumerated manufactured article under paragrapli 3S5, the board linding that the form was so changed by a process of manufacture as to exclude it from free entry as biscuits (par. 417). — Ab. 37248). DECISIONS UNDER THE ACT OF 1909. Dog Bi.scuit. — Dog biscuit was iield dutiable under paragraph 244 as un- sweeten.d biscuits.— Ab. 24411 (T. I). .".IIKI). tJluten Biscuits. — The sample consists of a biscuit prepared from bran, meal, and flour and similar materials containing no sweetening other than (hat derived from these iiiLM-edients during (he process of manufacture. The bis- cuits contain no coconut. The biscuits are proiierly diiliahle at 20 i)er cent ad valorem under para- graph 244.— Ab. 25507 (T. D. 315S0). Biscuits, Sweetened.— From the chemist's report it ai»pears that sweetening materials have been added to these good.s, and they are thus brought within the class of sweetened biscuits described in paragraph 244. — Ab. 23851 (T. D. 308()5). The case has been submitted upon a sample tin of the item in question, which is labeled " Texas Crackers." An analysis shows that these crackers contain 7.25 per cent of sucrose, which must have been added in the manu- facture. These facts will bring these goods within the latter portion of the paragraph.— Ab. 2205!) (T. D. 30401). FREE LIST. 933 Ryo llread. — Rye bread classified as a sweetened baked article was found to contain no sweetening and lield dutiable accordingly under paragraph 244. — Ab. 31792 (T. D. 332!)1). Pumpernickel. — According to the report of the collector, his finding that it was sweetened was based upon the similarity of this article to one which has heretofore been held by the board to be sweetened. Each case must stand upon the facts surrounding it, and the record in this case discloses that this com- modity was not sweetened within the meaning of the statute. — Ab. 34472 (T. D. 34069). Zweibach — Schwarzbrod. — Duty was asse.ssed under parsigraph 244 as a baked article, sweetened, valued at not over 15 cents per pound. On inspec- tion of the sample, it appears to be a baked commodity made out of flour and sweetened, from which we conclude it is i)i"operly dutiable as assessed. — Ab. 25152 (T. D. 31428). Tea Rusks. — An analysis made by the Government chemists shows that they contain 8.85 per cent of reducing sugars and 3.33 per cent of sucrose. This amount of sweetening is sufticient to bring them within the provision for sweetened biscuits in paragraph 244.— Ab. 24915 (T. D. 31335). DECISIONS UNDER THE ACT OF 1897. Leavened Edible Wafers. — Held that in the expression " wafers, unleav- ened," in paragraph 696, the leavening process referred to is that understood in common speech, which accomplishes the result of raising or making light the dough in which it is used, and that edible wafers in the manufacture of which baking powder or bicarbonate of soda is used, are not " wafers, imleav- ened," within the meaning of said paragraph, but are dutiable as unenumerated manufactured articles under section 6. — Leggett et al. v. U. S. (C. C), T. D. 25471; (G. A. 5393) T. D. 24596 aftirmed. DECISIONS UNDER THE ACT OF 1894. Unmedicated Wafers. — Sweetened biscuit known as sugar wafers are duti- able as nonenumerated articles and are not free under paragraph 667 as wafers, for this latter paragraph provides for only one kind of wafers, namely, those which are unmedicated and not edible. T. D. 15965 (G. A. 2989) ; Stemmler v. U. S. (C. C), 72 Fed. Rep., 47, followed.— T. D. 17055 (G. A. 3436). DECISIONS UNDER THE ACT OF 1890. Unmedicated Wafers. — Sugar wafers made of flour, sugar, milk, and egg, flavored with vanilla extract, used exclusively as an article of table food, are free of duty as wafers, unmedicated and not dutiable as a nonenumerated manu- factured article. 57 Fed. Rep., 197, reversing T. D. 12030 (G. A. 943), fol- lowed.— T. D. 15035 (G. A. 2612). 1913 418 . Bismuth 1909 511. Bismuth. 1897 495. Bismuth. 1894 402. Bismuth. 1890 506. Bismuth. 1883 654. Bismuth. 4 19. Bladders, and nil integnnients. tendons, and intestines of animals, 1913 and fish sounds, crude, dried or salted for preservation only, and unmanu- factured, not specially provided for in this section. 934 DIGEST OF CUSTOMS DECISIONS. 512. Bladders, and all inte^uuieiits, tendons, and intestines of animals, 1909 and fish sounds, crude, dried or salted for preservation only, and un- manufactured, not .specially jirovidcd for in this section. 49G. Bladders, and all integuments and intestines of animals, and fish 1897 sounds, crude, dried or salted for preservation only, and unmanufactured, not specially provided for in this Act. 403. Bladders, and all integuments of animals, and fish sounds or 1894 bladders, crude, salted for preservation, and unmanufactured, not spe- cially provided for in tins Act. 1.507. Bladders, including fish bladders or fish sounds, crude, and all integuments of animals not specially provided for in this Act. (5012. Guts, salted. .Ilf). Fish sounds or fish bladders. Of)."). Bladders, crude, and all integunu>nts of animals not specially enumerated or provided for in this Act. 715. Guts, salted. 1883 DECISK^NS UNDER THE ACT OF 1913. Beef Wea.sands are not admissible free of duty under paragraph 419, as "integuments, tendons, and intestines of animals." — U. S. v. White et al. (Ct. Cust. Appls.). T. D. 37224; Ab. 40231 reversed. Fish Sounds — Cod Tongues. — Cod tongues and sounds, chissified under pariigraphs 216 and 386, were claimed entitled to free entry under paragraph 419. Protest submitted upon an ex parte affidavit overruled. — Ab. 37736. Pituitary Glands are taken from the brain pan of the beef and used in the manufacture of c(>rtain medicines used in obstetrics. They were held not to come within the |>rovisions of paragi-aph 419. Contention for free entry under various other paragraphs of the law was made in the memorandum of the importers, but these are not covered by the protest. — Ab. 38893; aflirmed in Frankfed v. U. S. (Ct. Cu.st. Appls.) T. D. 36805. DECISIONS UNDER THE ACT OF 1909. Turtle Skins. — The shell is softened by boiling and then taken away from this skin or integument, which lies between tlie shell of the turtle and the ribs and liackbone. The testimony is that only that part of it which may be termed the integument is used, and tliis is used for the purpose of making green-turtle soup. Hnce it follows that it is free of duty under paragraph 512. Ab. 32627 (T. D. 33511). DECISIONS UNDER THE ACT OP 1897. Sheep Intestines — Sausage Casings. —Sheep intestines imported from Japan and Turkey, and as.sessed under the provision in section 6 for unenumerated manufactured articles, were claimed to be free under paragrai)h 496. Protests sustained.— Ab. 19744 (T. D. 29288). Fish Sounds which have been cut open, cleaned, and dried for purposes of preservation, but not further prepared, and which in their imported condition are not suitable for the purposes for which isinglass is used, are exempt from duty under the provision iu paragraph 496 for " fish sounds, crude, dried or salted for preservation only, and unmanufactured, not specially provided for," and are not dutiable as prepared fish sounds under paragraph 23. — T. D. 22620 (G. A. 4811) followed; T. D. 23562 (G. A. 5094) distinguished.— T. D. 23950 (G. A. 5195). FREE LIST. 935 DECISIONS UNDER THE ACT OF 1894. Tendons of the kangaroo are not integuments. — T. D. 18543 (G. A. 3999). DECISIONS UNDER THE ACT OF 1890. Fish Bladders Split and Dried but in a crude condition are free. — T. D. 13549 (G. A. 1821). 1913 420. Blood, dried, not specially provided for in this section. J 257. * * * dried blood, when soluble, I2 cents per pound. 1909 I 5J3 Blood, dried, not specially provided for in this section. ,--_/ 245. * * * dried blood, when soluble, li cents per pound. 1897 1 ^gy Blood (ii-ied, not specially provided for. 1894 404. Blood, dried. 1890 508. Blood, dried. 1883 501. Blood, dried. 421. Blue vitriol, or sulphate of copper; acetate and subacetate of copper, or verdigris. - r 9. Blue vitriol, or sulphate of copper, one-fourth of 1 cent per pound. 1897 j 1894 1 1890 1883 706. Verdigris, or subacetate of copper. 9. Blue vitriol, or sulphate of copper, one-half of 1 cent per pound. 694. Verdigris, or subacetate of copper. 405. Blue vitriol, or sulphate of copper. 666. Verdigris, or subacetate of copper. 12. Blue vitriol, or sulphate of copper, 2 cents per pound. 749. Verdigris, or subacetate of copper. 51. Copper, sulphate of, or blue vitriol, 3 cents per pound. 635. * * * verdigris, or subacetate of copper. DECISIONS UNDER THE ACT OF 1897. Acetate of Copper not dutiable as a chemical salt at 25 per cent ad valorem under paragraph 3, but free under paragraph 694. United States Circuit Court for Southern District of New York in Bischoff v. U. S. (suit 3622) and Klipstein V. U. S., suit 3632 (T. D. 26101 ) .—Dept. Order (T. D. 26652). Verdet Rafflne. — A certain chemical compound known as " verdet raffing," valued at nearly 14 cents per pound, and used in hat and wool dyeing as a mordant to logwood, is found to be a subacetate of copper and to be properly subject to classification as free of duty under the provision in paragraph 694 for " verdigris, or subacetate of copper," and not as dutiable under the provision in paragraph 3 for " chemical compounds not specially provided for." U. S. v. Petry (116 Fed. Rep., 929) followed.— T. D. 24102 (G. A. 5244). DECISIONS UNDER THE ACT OF 1890. Acetate of Copiier. — The court of appeals after reviewing prior tariff legis- lation which enumerated " subacetate of copper " in the dutiable list and placed " verdigris, or subacetate of copper," in the free list, concluded as follows : It must be assumed, then, that Congress, when carefully retaining the same phrase " verdigris, or subacetate of copper," which it had used in the two tariff acts immediately preceding the act of 1890, intended to give free entry only to the same aritcle which had been accorded such privileges under those earlier acts. The decision of the circuit court is reversed. 936 DIGEST OF CUSTOMS DECISIONS. Following T. D. 13588 (G. A. ISGO), T. D. 1J549 (G. A. 2341) and the decision tif the T'nited Stiites (Circuit roiiit of Ai)i)e:ils for tlie Second Ciiriiit, we over- rule the t!:iini that the merchandise is exempt from duty under paragraph 749, and atfirm the assessment of duty under paragraph 76. — T. D. 17S45 (G. A. 3770 ) . 422. Rftlting cloths composed of silk, imported expressly for milling purposes, an14. Bolting cloths composed of silk, imported expressly for milling 1909 purposes, and so permanently marked as not to be available for any other use. 408. Holtinu cloths composed of silk, imported expressly for milling 1897 purposes, and so permanently marked as not to be available for any other use. 407. Bolting cloths, especially for milling purposes, but not suitable for the manufacture of wearing apparel. 1894 .510. Bolting cloths, especially for milling purposes, but not suitable for tlie manufacture of wearing apparel. 1890 1883 G57. Bolting cloths. DECISIONS UNDER THE ACT OF 1897. Marking of Bolting Cloths. — Every piece of bolting cloth imported for mill- ing purposes must be stamped with a mark 6 inches wide, extending from selvage to selvage at intervals of not more than 4 inches, and bearing the words " Bolting cloth, expressly for milling purposes," in block letters 3 inches in height. The stamping should be of a permanent character, but acids or chemicals likely to injure the cloth and render it in any way unfit for the i)urposes in- tended need not be used. On the importation of bolting cloth not marked in the manner above indi- cated, importers will be allowed to so stamp the goods in pid)lic store under the supervision of customs officiM's, whereupon delivery will be permitted. — Dept. Order (T. D. 18276). DECISIONS UNDER THE ACT OF 1883. Silk Bolting Cloth. — Bolting cloth which is to be used for decorative pur- poses and for that reason is manufactured in narrower widths than that gener- ally required for milling purposes (48 inches), is free, notwithstanding the fact that this use and in(>tho(l of maimfacture arose after the passage of this act: and it is not dutiable as a manufacture of silk. 49 Fed. Rep., 220, affirmed. — In re Van Blaid^enstein (C. C. A.), 56 Fed. Rep., 474. Bolting cloth made of silk and cotton, silk chief value, used for milling pur- poses, is free and not dutiable as a manufacture of silk. — In re Van Blanken- stein, 49 Fed. Rep., 220. 42.3. Bones, crude, burned, calcined, ground, steamed, hut not other- 1913 wise manufactured, and bone dust or animal carbon, bone meal, and bone ash. 515. Bones, crude, or not burned, calcined, ground, steamed, or other- 1909 wise manufactured, and bone dust or ainmal carlion, and bone ash. fit only for fertilizing purposes. FREE LIST. 937 499. Bones, crude, or not hurned, calcined, ground, steamed, or other- 1897 wise manufactured, and hone dust or animal carbon, and bone ash, fit only for fertilizing purposes. 408. Bones, crude, or not burned, calcined, ground, steamed, or other- 1894 wise manufactured, and bone dust or animal carbon, and bone ash, fit only for fertilizing purposes. 511. Bones, crude, or not bui-ned, calcined, ground, steamed, or other- 1890 wise manufactured, and bone dust or animal carbon, and bone ash, fit only for fertilizing purposes. 502. Bones, crude, not manufactured, burned, calcined, ground, or steamed. 1883 <( 503. Bone dust and bone ash for manufacture of phosphate and fer- tilizers. 504. Carbon, animal, fit for fertilizing only. DECISIONS UNDER THE ACT OF 1913. Shin Bones, burned, calcined, ground, or steamed, free of duty under para- graph 423 even though the ends of the bones have been cut off. — Dept. Order (T. D. 33862). DECISIONS UNDER THE ACT OF 1909. Sawed Bones. — Bones, the ends of which have been sawed off and the mar- row and extraneous matter removed, used in the manufacture of buttons, were held properly classified as nonenumerated unmanufactured articles under paragraph 480. G. A. 74S3 (T. D. 33657) followed.— Ab. 35560 (T. D. 34440). Bones. Paragraph 515 by its grammatical construction limits tlie free entry of bones thereunder to such bones as are " fit only for fertilizing purposes." — T. D. 33657 (G. A. 7483). " Manufactured." — Bones which are the residuum of steaming processes, the ultimate purpose of which is the production of glue and gelatin, such processes rendering the bones unfit for any use except to be made into fertilizer, are not "manufactures of bone," under paragraph 463, nor "bones manufactured" (par. 515). " Fit Only." — Degelatinized bones, unfit in their imported condition for use as fertilizer, but which are fit only to be made into fertilizer, are free of duty as "bones, fit only for fertilizing purposes" (par. 515).— T. D. 31233 (G. A. 7154). DECISIONS UNDER THE ACT OF 1897. Bone Ash not used exclusively for fertilizing is dutiable as a nonenumerated article.— T. D. 20247 (G. A. 4303). Bones, Crushed or Ground. — Bones which have been submitted to a proc- ess of crushing or grinding, producing an article known commercially as crushed or ground bone, which is fit for other than fertilizing purposes, are dutiable as " manufactures of bones," under paragraph 449, and are not free as " bones, crude, or not burned, calcined, ground, steamed, or otherwise manu- factured," under paragraph 499. Gardiner i'. Wise (84 Fed. Rep., 337; 28 C. C. A., 148) followed.— T. D. 23092 (G. A. 4937). DECISIONS UNDER THE ACT OF 1894. Bone Dust of the sizes known as Nos. 3 and 4, and smaller, is designed to be used expressly for manure or in enriching the soil or fertilizing the land, 938 DIGEST OF CUSTOMS DECISIONS. fit only till- I'crtili/.iii^' iJiirposes, is free and imi .luiiatilc as a uiaiiufactuiH' of bone. Crushed bone of the sizes known in irade as Nos. 1 and 2, or hir.i^er, is not conunercially known as bone dust, is not used expressly for manure, is dutiable as a nianufa( ture of bone, and not free as bone dust or substances expressly used lor manure.— T. D. 1725G (U. A. 3518). DECISIONS UNDER THE ACT OF 1890. IJoiic Meal, composed of bones which liavc been submitted to a process of crushing or grinding, producing an article known conunercially as crushed or ground bone, which is fit for other than fertilizing purposes, is dutiable as a manufacture of bone, ami not free as bones, crude. T. D. 1.5521 (G. A. 2831) affirmed. In re Gardner (C. C), 72 Fed. Rep.. 494; Gardiner v. Wise (C. C. A.), 84 Fed. Kcp., 337. 434. Books, engravings, photographs, etchings, bound or unbound, 1913 maps and charts imported by autboi-ity or for the use of the United States or for the u.se of the Library of Congress. 516. Books, engravings, photographs, etchings, bound or unbound, maps 1909 and charts hnported by .luthority or for the use of the United Stales or lor the use of the Library of Congress. 500. Books, engravings, photographs, etchings, bound or unbound, maps 1897 and cliarts imported by authority or for the u.se of the United States or lor the use of the Library of Congress. 412. Books, engravings, photographs, etchings, bound or unbound, maps 1894 and charts imported l)y autliority or for the use of the United States or for the use of the Library of Congress. 514. Books, engravings, photographs, etchings, bound or unl)oun(l, maps 1890 and charts imported by autliority or for the use of the United States or for the use of the Library of Congress. 659. Books, maps, and charts imported by authority or for use of the 1883 United States or for the use of the Library of Congress; but the duty shall not have been included in the contract of price paid. DECISIONS UNDER THE ACT OF 1909. Free Entry of Books, Etc. — Evidence required for the free entry of books, etc.. imported for the United States or the Library of Congress under para- graph 516.— Dept. Order (T. D. 31372). DECISIONS UNDER THE ACT OF 1890. Free Entry, Books, Etc., for Congressional Library, Copyright Copies Entitled to. — P^ngravings imported for and deposited in the Library of Congress for copyriglit purposes are free.— T. D. 14171 (G. A. 2170). 425. r.cjoks, maps, nuisic, engravings, photographs, etciiiiigs, litho- graphic i)rints, bound or unbound, and charts, whicli shall have been l)rinted more than twenty years at the date of importation, and all hydro- 1913 grai)hic charts, and publications issued for their subscribers or exchanges by scientilic and literary associations or academies, or publications of individuals for gratuitous private circulation, not advertising matter, and public documents issued by foreign Governments. 517. Books, maps, music, engravings, photographs, etchings, bound or unbound, and charts, which shall have been jirinted more than twenty years at the date of importation, and all hydrographic charts, and publi- cations issued for their subscribers or exchanges by scientific and literary associations or academies, or ])nl)lications of individuals for gratuitous private circulation, and public doi-uments issued by foreign Governments. FREE LIST. 939 501. Books, maps, music, engravings, pliotographs, etchings, bound or unbound, and charts, wiiich shall have been printed more than twenty years at the date of importation, and all hydrographic charts, and publi- 1897 cations issued for their subscribers or exchanges by scientific and liter- ary associations or academies, or publications of individuals for gi'atui- tous private circulation, and public documents issued by foreign Govern- ments. 410. Books, engravings, photographs, bound or unbound, etcliings, music, maps, and charts, which shall have been printed more than twenty years at the date of importation, and all hydrographic charts, and sci- 1894 entitle books and periodicals devoted to original scientific research, and publications issued for their subscribers by scientific and literary asso- ciations or academies, or publications of individuals for gratuitous pri- vate circulation and public documents issued by foregn Governments. 512. Books, engravings, photographs, bound or unbound etchings, maps, 1890 and charts, which shall have been printed and bound or manufactured more than twenty years at the date of importation. 658. Books, engravings, bound or unbound, etchings, maps, and charts, 1883 which shall have been printed and manufactured more than twenty years at the date of importation. DECISIONS UNDER THE ACT OF 1913. Publications of the International Bureau of Telegraphic Union at Berne, Switzerland, free of duty under paragraph 425. — Dept. Order (T. D. 34725). Publications for Gratuitous Private Circulation. — Small books or pamph- lets entitled " Mediterranean Cruise — Cunard," classified as books under para- graph 329, were claimed free of duty as " publications of individuals for gra- tuitous private circulation" (par. 425). Protest overruled. — Ab. 35218 (T. D. 34677). DECISIONS UNDER THE ACT OF 1909. Penmanship Books More Than 20 Years Old. — The books are a bound collection of old penmanship copies dated from 1539 to 1843, of Italian, Ger- man, Spanish, and English copy books. The printed matter is arranged in bound form in the same way as it originally appeared in the copy book, and is in consecutive order. If these old copy books had arrived as a separate and distinct collection, the fact that they were in unbound form would not have robbed them of their character as books, and the manner of their binding, either by inlaying or mounting the original leaves on heavier paper, does not, as we view the issue, change their status. The articles are books, and are printed books over 20 years old.— Ab. 26955 (T. D. 31971). Books More Than 20 Years Old, Rebound. — It is of no importance that the binding of leather is of chief value, for the free provision in paragraph 517 does not limit books to such as are in chief value of paper. Only the dutiable pro- vision (par. 416) is limited to such books as are in chief value of paper, and as these books are admittedly over 20 years old, the fact that they were rebound does not alter their status. The Boston Book Co. case (50 Fed. Rep., 914; T. D. 13164).— Ab. 25048 (T. D. 31380). Etchings and Engravings in existence more than 20 years entitled to entry under paragraph 517. T. D. 30078 of October 30, 1909, modified.— Dept. Order (T. D. 31536). Etchings and engravings in existence more than 20 years entitled to entry under paragraph 717, and not under paragraph 517. — Dept. Order (T. D. 30078). 940 DIGEST OF CUSTOMS DECISIONS. Tek'j;rapliic Codes. — Tlie Ixxik in (lucstioii is a private coininercitil tele- p-apliic code .spciiaiiy prepared with a view to meeting the requiicniiMits of the burhip and bag business conducted by a firm in Calcutta for whom it is pul)lished and by whom it is gratuitously circulated among various firms eu- gageil in lile of duty under paragraph .517 as " publications of indi- viduals for gratuitous private circulation."— Ab. .30219 (T. D. 34677). Books imported for distribution to members of the Theosophical Society but which appear to be on sale in India were held not entitled to free entry as pub- lications of individuals for gratuitous private circulation under jiaragraph 517.— Ab. 35584 (T. D. 34459). These books appear to have been printed by the Brusse Publishing House, of Rotterdam, for the Holland-American Line. This shipping company circulates the books gratuitously to excite interest in foreign travel and so secure patron- age for its steamers. The mere size of the circulaticm of these books, an edition of 40,000 being printed, does not negative the importer's contention that they were gratuitously privately circulated. U. S. v. Badische Co. (3 Ct. Cusc. Appls., ,528; T. D. 33170).— U. S. v. Gips (Ct. Cust. Appls.), T. D. 33879; (G. A. Ab. 31839) T. D. 33304 affirmed. Books which treat in a scientific manner of a preparation called " Salvarsan," assessed under paragraph 416, were held exempt from duty as publications of individuals for gratuitous private circulation (par. 517). U. S. v. Badische (3 Ct. Cust. Appls., 528; T. D. 33170) followed.— Ab. 33937 (T. D. 33833). Pamphlets giving a reprint of a speech delivered in Canada, imported by the National Fire Protection Association for use of its members, to whom they are distributed gratuitously, were held entitled to free entry under p.iragraph 517, and not dutiable as printed matter, as assessed. U. S. v. Badische (3 Ct. Cust. Appls., 528; T. D. 33170) followed.— Ab. 33600 (T. D. 33738). A book entitled "Anmial of the Geneva Association," imported to be dis- tributed free, was held properly classified under paragraph 416, and not exempt from duty under the provisions of paragraph 517, it having been found that the book is also sold by the publishers.— Ab. 32864 (T. D. 33591). Pi;ki,k'.\tion ok a Cokpouation — " Individuals." — It is reasonably clear that the term "individuals," as employed in paragraph 517, was intended to dilfer- entiate between the publications of those other than literary associations or FKEE LIST. 941 academies and foreign Governments and to include under " individuals " all others. The publishers of the books imported were dealers in dyes and chemicals; were sellers of the dyestuffs listed in the publication. The testimony showed that these books were intended to be, and were, circulated gratuitously. They were entitled to free entry under paragraph 517. Schieffelin v. U. S. (84 Fed., 880).— U. S. V. Badische Co. (Ct. Gust. Appls.), T. D. 33170; (G. A. Ab. 29309) T. D. 32714 affirmed. Copies of a book imported for the author and intended by him for gifts to professors of universities were assessed as printed matter under paragraph 416. Held that the fact that the publication is for sale generally excludes the books in question from the exemption provided for in paragraph 517. — Ab. 31195 (T. D. 33145). Pamphlets containing a reprint of an article entitled " Clinical Notes on Quinine and Its Derivatives," classified under paragraph 416. were found to be scientific bulletins for gratuitous private circulation, free of duty under para- graph 517.— Ab. 29763 (T. D. 32823). Industrial Bulletins. — We find that the books are in the nature of a scientific and industrial bulletin issued by the Japan Sericultural Association tor private gratuitous circulation. The books are of interest to those engaged in the silk trade, to schools and colleges, to whom they are distributed gi'atui- tously. The merchandise falls within the ruling of the Schieffelin case (84 Fed. Rep., 880).— Ab. 27699 (T. D. 32224). It is strictly advertising material in the form of printed pamphlets entitled "A Descriptive Account of a Publication Without Parallel in the Literature of Missions," issued to further the sale of a publication of the " Reports of the Commissions of The World Missionary Conference." The merchandise is classi- fiable under paragrai)h 416.— Ab. 25402 (T. D. 31543). Public Documents. — Post cards, containing pictorial and statistical informa- tion concerning the agricultural resources of the State of Victoria, Australia, and imported by the official representative of that Government for gratuitous distribution among the inhabitants of the city of San Francisco, Cal., are public documents issued by a foreign Government within the purview of paragraph 517, and accordingly entitled to free entry thereunder. — T. D. 35335 (G. A. 7718). Books issued by the Austrian Government for the purpose of informing the traveling public as to the cities, towns, and scenery along the Imperial Royal State Railways owned and operated by it, classified under paragraph 416, were held free of duty under paragraph 517 as " public documents issued by foreign governments."— Ab. 30287 (T. D. 32905). Railroad Tickets and Pamphlets. — It is claimed that said articles arc public documents issued by a foreign Government and free of duty under para- graph 517. The articles imported are in the form of railroad billets, intended to be used by travelers, and good only when signed and issued. Such matter is not in our opinion a public document within the meaning of the term as used in the tariff.- Ab. 25255 (T. D. 31478). DECISIONS UNDER THE ACT OF 1897. Advertising Matter. — The title page of the publication shows that it is issued by the " Royal Insurance Company, Limited," and that it is for free distribu- tion. The book in question contains the revised rules of golf and appears to be distinctly an advertising medium. The merchandise is not of the character 942 DIGEST OF CUSTOMS DECISIONS. of the publications for which provision is made when issued by " individuals for gratuitous private circulation," and is not entitled to the benefits of paragraph 501.— A b. 21497 (T. D. 20877). Diiror Society.— A portfolio of prints with a few pages of explanatory text, published by the Diirer Society of London, wa.<; claimed to be free of duty under paragraph 501. Protest overruled.— Ab. 21370 (T. D. 29S03). Books for Private Distribution. — The merchandise consists of a quantity of pamphlets described as the " Somi-Annual Report " of Schimniel & Co., and pui)lishod under date of April, 1!)07. As a trade pamphlet it is devoted to articles of great interest to the drug people and is distinguishable from the mere advertising catalogue or pamphlet passed upon by the l)oard in G. A. 4974 (T. D. 2:?19S). The pamphlets fall clearly within the ruling of the court in SchiefTelin r. U. 8. (84 Fed. Itep., 8S0).— Ab. 1S050 (T. D. 28741). Small Samples of cloth goods arranged on cardboards, with printed descrip- tions of the goods around the samples and the board folded into book form, with short explanations at the beginning for gratuitous distribution, are not free. Sustaining T. D. 20.")14 (G. A. 432.5).— Matheson v. U. S. (C .C), 99 Fed. Rep., 2G1. Public Documents. — The merchandise consists of books entitled " Third Re- port of the Wellcome Research Laboratories at the Gordon Memorial College, Khartoum." The books deal particularly with infective diseases peculiar to the Sudan and are published for the department of education, Sudan Government. The fact that the books are sold for a price to the general public does not alter their status as Government documents. Note Ab. 12842 (T. D. 27G02).— Ab. 23145 (T. D. 30.572). The book is tlie report of a royal commission appointed by the English King to investigate traffic conditions and transit problems in London, and it was pub- lished by the British Government printers. The fact that it is .sold for a price to the general public does not alter its status as a Government document. The volume in which this opinion is printed (Treasury Decisions) is sold to the public at a price, but it will hardly be contended that it is not a Government document.— Ab. 12842 (T. D. 27002). DECISIONS UNDER THE ACT OF 1894. Advertising Booklets, — Books published by an individual for gratuitous pri- vate circulation are free, though such distribution was intended to promote the sale of an article manufactured by the publisher. — Schieffelin v. U. S. (C. C. A.), 84 Fed. Rep., 880. Advertisins Catalogues of the Whitcomb Metallic Bedstead Company are dutiable as i)aiii]»lil('ts and not free as publications of individuals for gratuitous private circulation.— T. D. 16100 (G. A. 3()G4). Publications, Advertisements Not. — Advertising slips and folders of the In- ternational Patentees Agency, London, England, are dutiable as printed matter and not free as publications.— T. D. 179G.5 (G. A. 3840). DECISIONS UNDER THE ACT OF 1890. Rebound Books Over 20 Years Old. — Books printed and bound more than 20 years ago are free notwithstanding that they have been recently rebound. T. D. 10931 (G. A. 42G) reversed; T. D. 13593 (G. A. 1865).- In re Boston Book Co. (C. C), 50 Fed. Rep., 914. FREE LIST. 943 426. Books and pamphlets printed wholly or chiefly in languages other than English ; also books and music, in raised print, used exclu- sively by the blind, and all textbooks used in schools and other educa- 1913 tioual institutions; Braille tablets, cubarithmes, special apparatus and objects serving to teach the blind, including printing apparatus, machines, presses, and types for the use and benefit of the blind exclusively. 518. Books and pair.phlets printed chiefly in languages other than 1909 English ; also books and music, in raised print, used exclusively by the blind. 502. Books and pamphlets printed exclusively in languages other than 1897 English ; also books and music, in raised print, used exclusively by the blind. 411. Books and pamphlets printed exclusively in languages other than 1894 English; also books and music, in raised print, used exclusively by the blind. 513. Books and pamphlets printed exclusively in languages other than 1890 English; also books and music, in raised print, used exclusively by the blind. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Textbooks. Everyman's Library Not Textbooks. — Volumes of a series planned to em- brace 1.000 titles, being reprints of the world's classical literature in fiction, poetry, history, biography, economics, essays, children's books, etc., do not become textbooks because, on account of their compactness, cheapness, and convenient form, they are largely used by teachers and students as supple- mentary or illu.strative reading or in classrooms. Such volumes are dutiable under paragraph 329 at 15 per cent ad valorem, and are not admissible free as textbooks under paragraph 426. The term " textbook " carries with it the idea of special preparation for class- room use, such as exceptional title page, introduction, glossary, notes, spacing, and other features. Books which appeal as readily to the general reader as to the student are not fairly to be regarded as textbooks. — E. P. Dutton & Go. V. U. S. (Ct. Cust. Appls.), T. D. 35987; (G. A. 7692) T. D. 35170 affirmed. Classical works of literature which have been substantially bound in cloth and specially printed in clear type on a good quality of paper and designed to be sold at a very moderate price per volume are not necessarily textbooks within the trade or common meaning of that term, even though they may be used to a very large extent in schools and other educational institutions. They are therefore excluded from the provision for " all textbooks " in paragraph 426 of the free list.— T. D. 35170 (G. A. 7692) ; affirmed by T. D. 35987 (Ct. Cust. Appls.), supra. Copies of a book entitled " Introduction to Dermatology — Walker," imported for the use of colleges and universities, were held entitled to free entry under paragraph 426 as textbooks. — Ab. 37499. Copies of a book entitled " The Technology of Bread Making," which are sold to teachers and students in baking, classified as books imder paragraph 329. were claimed entitled to free entry as textbooks (par. 426). Protest over- ruled.— Ab. 37498. Free entry of textbooks used in schools and other educational institutions under paragraph 426.— Dept. Order (T. D. 34158). 944 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1909. Hooks Printetl Cliiolly in Laiijiiias«^s Other Than English.— Unbound vol- umes containing printed piaus or drawings of architectural designs of certain buildings in France, with full descriptive matter pertaining' thereto printed exclusively in the French language, are properly entitled to free entry mider tlie provision in paragraph 51S for "books and pamphlets printed chiefly in languages other than English," as claimed. The decision in Petry v. U. S. (5 Ct. Cust. Appls., — ; T. D. 35174) distinguished.— T. D. 3526G (G. A. 7703). Containing Reproductions of Paintings.— Unbound photomechanic repro- ductions of paintings, having descrli)tive titles appearing severally in the Ger- man, French, and English languages, accompanied by an index, but intended to be completed before being bound or publis,hed by the addition of a preface in English, which would constitute English the predominant language, held not so far a completed entity as to warrant their introduction as books published chietly in a foreign language The case of Macmillan Co. v. U. S. (116 Fed. 1018) distinguished. These productions are held dutiable as assessed untler paragraph 416.— I'etry Co. r. U. S. (Ct. Cust. Appls.), T. D. 35174; (G. A. Ah. 34932) T. D. 34219 affirmed. Manuals of Logarithms were held entitled to free entry as books printed chietly in languages other than English (par. 518). Ab. 34966 (T. D. 34247) followed.— Ab. 36067 (T. D. 34824). Fashion Magazines Lithographically Printed containing text printed partly in the English language and partly in foreign languages were held properly classified under the specific provision for fashion magazines in paragraph 412. Petry r. U. S. (127 Fed., 115; T. D. 24948) followed.— Ab. 33683 (T. D. 33763). Books Chiefly in Foreign Language. — " Harper's Assyrian and Babylonian Letters " and " James' English-German Dictionary," in which the foreign text was found to predominate, were held free of duty as books printed chiefly in languages other than English under paragraphs 518. — Ab. 32392 (T. D. 33433). Code Rooks held pioperly classified as books under paragraph 416, and not entitled to free entry as books printed chiefly in languages other than English (par. 518).— Ab. 31043 (T. D. 33088). Foreign and English Grammars, Spellers, etc.— Grammars, spellers, read- ers, etc., printed partly in English and partly in foreign languages, intended for use in the study of foreign languages, free of duty under paragraph 518, unless it clearly appears that the text of such books is chiefly in English.— Dept. Order (T. D. 33023). Diaries.— .lapanese diaries classified as books not specially provided for under paragraph 416 were claimed to be free of duty as "books printed chiefly in languages other than English" (par. 518). Protests sustained.- Ab. 27087 (T. D. 32000). Music Books With Foreign Text.— The foreign language in the.se music books was a mere incident to the printed music, which formed the greater and significant part of the work. The books contained printed music, either without words or with perhaps occasional printed notations for the guidance of the performer. The collector's assessment under paragraph 416 as music iif books aftirmed.— Ab. 25921 (T. D. 31720). Dictionaries and Conversation Manuals were held free of duty under para- graph 518 as book.s printed cliitily in languages other than English. Note Ab. 24434 (T. D. 31165).— Ab. 24853 (T. D. 31316). FREE LIST. 945 DECIwSIONS UNDER THE ACT OF 1897. Music Books in Foreign Language. — The title-page, table of contents, two pages of introductory remarks, some explanatory notes, and the words of the song accompanying the music are printed in a language other than English. Music is the predominating feature of the work. Under the rule laid down in G. A. 4970 (T. D. 23194) the merchandise is free of duty.— Ab. 21665 (T. D. 29931 ) . Art Portfolios. — Portfolios of architectural and decorative illustrations, with a preface in German, were held to be free of duty under paragraph 502. Note Downing v. U. vS. (140 Fed. Rep.. 92; T. D. 2651S).— Ab. 21221 (T. D. 29763). Engravings With no Text But Index. — The board ruled in G. A. 5725 (T. D. 2.5428) that to be entitled to the benefits of paragraph 502 the books must have printed text other than and in addition to the ordinary index. Art pictures placed loo.sely in a portfolio and unaccompanied by text other than an index are subject to duty under paragraph 403.— Ab. 21185 (T. D. 29715). Books in Foreign Language with English Vocabulary. — At the end a vocabulary is printed wherein English, Italian, and German words are given for certain French terms u.sed in the publication. The English present is negligible, and the books may be regarded as printed entirely in a language other than English. Note Ab. 116T9 (T. D. 27393).— Ab. 209.38 (T. D. 29664). Books in Foreign Language with English References. — A work entitled " Revue des Etudes Juives " was held to be free of duty under paragraph 502, relating to books printed "exclusively" in a foreign language. — Ab. 20411. Pamphlets. — The goods under protest consist of one-leaf tracts. Printed single sheets of paper of this kind are neither books nor pamphlets, and hence do not fall within the paragraph.— Ab. 19110 (T. D. 29056). Loose Sheets Printed in Foreign Language. — The fact that the printed sheets under consideration are loose, unbound, and without covers may be dis- regarded. Macmillan Co. v. U. S. (116 Fed. Re])., 1018). Note, also. In re Hempstead (95 Fed. Rep., 967) ; affirmed (103 Fed. Rep., 197). These .sheets are arranged in the order of binding, and though unfolded, they are nevertheless in their assembled state to be considered as books and are sufficiently complete to assume character as such.— Ab. 15629 (T. D. 28223). Architectural Portfolios. — Held that architectural portfolios containing 18 or 20 pages of illustrations, with a preface of 15 lines in German, are free of duty under the provision in paragraph 502 for " books printed exclusively in languages other than English."— Downing r. U. S. (C. C), T. D. 26518; Ab. 4939 (T. D. 26117) reversed. Books and portfolios made up largely of illustrations of architectural, dec- orative, and industrial art and the like, but containing descriptive text exclu- sively in a foreign language in addition to the ordinary index, are free of duty under the provisions of paragraph 502 as books or pamphlets printed exclusively in languages other than English. G. A. 1093 (T. D. 12321) cited; G. A. 5454 (T. D. 24743) distinguished; Downing v. U. S. (reported in T. D. 25182) cited and followed.— T. D. 25428 (G. A. 5725). Portfolios Unbound. — Held, that the provision in paragraph 502 for " books and pamphlets printed exclusively in languages other than English," includes certain portfolios of two kinds, made up of loose sheets not Intended to be bound together in book form, and containing, respectively. 19 and 24 sheets of pictures and prints, and accompanied, respectively, with 4 and 12 loose pages printed in 60690°— 18— VOL 1 60 946 DIGEST OF CUSTOMS DECISIONS. foreign lanp;uap;es, each portfolio havinR a loose outside covering bearing the title of the work.— Downing v. U. S. (C. C), T. D. 25182; G. A. decision (un- published) reversed. Calendar Blocks and IJooklets. — Calendar blocks, a species of calendar made up of sheets of paper, one for each day in the year, not bound in book form, although printed exclusively in a foreign language, are not entitled to free entry under paragraph 502. Small books or booklets, printed exclusively in a foreign language, are included in the provisions of paragraph 502, covering books or pamphlets printed exclu- sively in a foreign language. G. A. 5450 (T. D. 24735) cited and distin- guished.— T. D. 24777 (G. A. 5469). French Calendars, Bound. — Calendars printed exclusively in the French language, having a page devoted to each month and showing the day, week, and saint's day or holiday falling on each day, are free of duty under paragraph 502. It is not necessary that books or pamphlets shall contain connected sentences to fall within that paragraph. If such articles be printed matter in hook or pamphlet form, and the same be exclusively in a language other than English, they fall within paragraph 502. — T. D. 24735 (G. A. 5450). 3Iusic Books. — Music books containing no words other than a short preface, on index, and occasional notes for the guidance of the performer, all printed in a foreign language, are dutiable as music in l)ooks, at tlie rate of 25 per cent ad valorem, under paragraph 403, and are not free of duty as books or pam- phlets printed exclusively in language other than English. An insignificant amount of printing in a foreign language in a book of instru- mental music, the foreign printing being merely incidental to the music, is not Bufhcient to entitle such merchandise to free entry as books printed exclusively in a language other than English. T. D. 13323 (G. A. 1703) followed.— T. D. 24154 (G. A. 5256). Books Exclusively in Foreign Language. — To entitle books or pamphlets to free admission under the provisions of paragraph 502 they must be printed exclusively in languages other than P^nglish. Books printed in the German language, with covers containing advertising matter printed in the English language, are not publications printed exclusively in languages other than English. Fisher v. U. S. (99 Fed. Rep., 260) cited and distinguished.— T. D. 23424 (G. A. 5049). Music Books in Languages Other Than English. — Catholic hymn books printed in French and Latin are specially provided for in paragraph 502, free list, as "books printed exclusively in languages other than English," and are thereby taken out of paragraph 403, relating to " books of all kinds, including music in books or sheets, and printed matter, not specially provided for." Fisher v. U. S. (99 Fed. Rep., 200) and Fischer v. U. S. (.suit 2869) followed. Cases digested.— T. D. 23194 (G. A. 4970). Unbound Books, without covers, but otherwise complete, and folded ready for binding, are books, within the meaning of that word as used in paragraph 502, and when printed exclusively in a foreign language are free of duty. Read Co. V. Certain Merchandise Imported by O. G. Hempstead & Son (303 Fed. Rep., 197) followed; T. D. 18529 (G. A. 3986) distinguished.— T. D. 23177 (G. A. 4963). Welsh Hymn Books, containing 500 pages, of which 23 hymns are printed in English, held to be books not printed exclusively in language other than English, and not entitled to free entry under paragraph 502. — T. D. 19536 (G. A. 4199). FREE LIST. 947 Books Comprising Tariff Laws of Germany and Spain, bound together, printed in foreign languages, although an advertising medium, free of duty under paragraph 502.— T. D. 19533 (G. A. 4196). DECISIONS UNDER THE ACT OF 1894. Books of Music Printed in a Foreign Language. — Books of music printed exclusively in the German language are free of duty under the provision in paragraph ^11 for " books and pamphlets printed exclusively in languages other than English," and are not dutiable at the rate of 25 per cent ad valorem, under paragraph 311, as " music." Fischer v. U. S., decided January 22, 1900, in the Circuit Court for the Southern District of New York, Wheeler, J. (suit 2545). followed. In re Lyon (G. A. 3313) reversed.— T. D. 22094 (G. A. 4677). Loose Sheets. — Loose unfolded sheets of printed text in the Swedish lan- guage held dutiable as printed matter and not free as books printed exclusively in language other than English.— T. D. 18530 (G. A. 3986). Printed Matter Not Books. — Two German publications, a story paper and a humorous weekly, held not to be books or pamphlets. — T. D. 16726 (G. A. 3314). DECISIONS UNDER THE ACT OF 1890. Sheet Music with song in German text held not to be free as books or pamphlets.— T. D. 13797 (G. A. 1991). German Music Books. — Certain books of music with songs in German text held to be free ; others in which the text was merely incidental held dutiable. — T. D. 13323 (G. A. 1703). Spanish Grammars held to be free, though the statement as to copyright, name of publisher, etc., is in English.— T. D. 12584 (G. A. 1268). Chinese Testaments. — Hymn books with the preface, the title of each hymn and the tune printed in English and the remainder in Chinese, are not free. — T. D. 12578 (G. A. 1262). Pictures with Descriptive Text. — An unbound book contained loose in board covers, consisting of frontispiece, index, and preface, eight pages, twenty pages of printed German text, and twenty pictures produced by lithographic process, the text descriptive of the pictures, used as studies for house decorators and architects, are free.— T. D. 12321 (G. A. 1093). Printed Woodcuts intended to form a part of pamphlets in the German language are free.— T. D. 11840 (G. A. 831). 427. Books, maps, music, engravings, photographs, etchings, litho- raphic prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use and by order of any society or institution incorporated or established solely for religious, philosophical, 1913 educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, aacdemy, school, or seminary of learning in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe. 519. Books, maps, music, photographs, etchings, lithographic prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use and by order of any society or institu- tion incorporated or established solely for religious, philosophical, educa- 1909 tional, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe. 1883 948 DIGEST OF CUSTOMS DECISIONS. fiOS. Books, iiiMps, imisic, i)li()to;:rMi)lis, I'tcliiiiu's, litliocrnphic.' prints, and cliarls. s[K'ci,ill.v imported, not more than two copies in any one invoice, in good failii, for tiie rise or i>y order of any society or institu- tion incorporated or cstal)lisli(>d solely for reli;,'ious, pliilosopiiical. educa- 1897 tional, scientilic, or litt-rary purposes, or for tlie eiicoiir.ii^iMiient of tlie line arts, or for the use or by order of any colle.L'e, academy, school, or seminary of Ieai-niii;r in the Tnili'd States, or any State or pul)lic library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe. 413. Books, maps, music, lillio,L,'r;iphi<- prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use of any society iiicoriioraled or established for educational, lf>94 Pli''"^<'P''''"'l- literary, or religious purposes, ot for (he encoura.m'ment of tlie tine arts, or for the use or by order of any college, academy, school, or seminai'y of learning in the Ignited States, or any Slate or public library, suli.lect to such regulations as the Secretary of the Treasury sliall prescribe. r>ir>. Books, maps, lithograi)hic prints, and charts, specially imported, not more than two copies in any one invoice, in good faitli. for the use of any soci(>t.v incorporated or established for educational. phiIosoi)lucal, 1890 literary, or religious purposes, or for the encouragement of (he fine arts, or f()r the use or by order of any college, academy, school, or semitiary of learning in the United States, subject to such regulations as the Sec- retary of the Treasury shall prescribe. 6(50. Books, maps, and charts specially import*^!, not more than two copies in any one invoice, in good faith, for the use of any society incor- porated or established for philo.sophical, literary, or religious purpo.ses, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States. dp:cision under the act of lois. Free Entry of Rooks for Public Ijibi-aries. — Assistant librarian may sign afhilavit for free entry of books imported for a public library. — Dept. Order (T. D. 33968). DECISIONS UNDER THE ACT OF 1909. Books for Educational Institution. — Books imported for the State Board of rublic AITairs of Oklahoma for the sole u.se of a normal school were held entitled to free entry under paragraph 510. G. A. 7548 (T. D. 34319) followed.— Ab. 35.548 (T. D. 34440). Books purchased and imported by and through a State connnission appointed for that and other purposes for the sole use of a State normal .school are prop- erly entitled to free entry under (he ])rovisioiis of paragraph illO. It is the use and destination of the imported articles, not the medium of importation, that control.— T. D. 34319 (G. A. 7.548). Certain books a.ssessed under paragraph 416 were imported to be read by officers of the Fourth Infantry of the (Miio National (Juard, and it is claimed that these officers constitute a ".school" within the meaning of (he statute. Protest overruled.— Ah. 340SS (T. D. 33913). DECISIONS UNDER THE ACT OF 1897. Books for a Law Library Other than I'ublic. Priv.\te Natukk. — A law library association which extends privileges only to certain classes of people, iind (he terms of whose constitution necessarily limits the membership, is not a public ilbi-ary within the meaning of paragraph 503. and law books imported for such libi-.ny are iiropcrly dutiable under paragraph 403 as books not specially provided for. FREE LIST. 949 The Cleveland Law Library Association, a corporation constituted under the laws of Ohio, which provides in its constitution that the capital stock of the association shall be .$20,000, to be divided into shares of $25 each, and that any person may become a member by becoming the owner of two shares of stock, necessarily limits its membership and becomes a private library. The fact that is is supported in part out of public funds does not eliange its character in this respect. Public Use. — The use of a public library must not be confined to privileged individuals, but must be open to the enjoyment of the indefinite public, in order to give the library a public character. Whether compensation is exacted or not is Immaterial so long as all the public are on equal terms. Donohugh's Appeal (86 Penn. St. Rep., 313) ; Gerke v. Purcell (25 Ohio St. Rep., 229). T. D. 26899 (G. A. 0225). Public Library. — The Association of the Bar of the City of New York is not n " public library," within the meaning of paragraph 503, and books imported for it are not entitled to free entry. In re Little, Brown & Co. (G. A. 4673), and In re American Express Co. (G. A. 4795) followed; In i-e Little, Brown & Co. (G. A. 4627) distinguished.— T. D. 22662 (G. A. 4822). Books for Public Law Library. Public Use, what Constitutes. — The essential feature of a public use is that it is not confined to privileged individuals, but is open to the indefinite public. If the use is of such a nature as concerns the public, and the right to its enjoyment is open to the public upon equal terms, the use will be public whether compensation be exacted or not. Donohugh's appeal (86 Penn. St. Rep.. 306, at 313) ; Gerke v. Purcell, 25 Ohio St. Rep., 229). cited and approved. Public Law Libkaey. — A law library, owned by the Law Association of Philadelphia, a corporation organized pursuant to the laws of Pennsylvania, which, by virtue of the charter of incorporation and the by-laws established thereunder, is open to the use of judges of the courts, resident and nonresident members of the bar, other public officials, law students, and by special per- mission to private citizens, said library being supported in part out of the public funds and in part by the subscriptions and dues of its members, is a public library within the meaning of paragraph 503. In re Little, Brown & Co. (G. A. 4673) followed. Law books specially imported for such library are free of duty under said paragraph 503. It seems that corporations of this character, which are supported in part by public taxes, hold the books purchased by them as trustees, and not otherwise, and that the county has such an interest in the library as to be able to restrain a sale of such books. Chester County Law Library v. Chester County (1 Chester County (Pa.) Repts., 181).— T. D. 22585 (G. A. 4795). A law library owned by the Plymouth County Law Library Association, in Plymouth County, Mass.. a corporation organized under the provisions of chapter 40 of tlie public statutes of Massachusetts and amendments, by virtue of which said library is supported out of the public funds and open to the u.se of every inhabitant of the county, is a public library within the meaning of paragraph 503. In re Little, Brown & Co., T. D. 21903 (G. A. 4627) dis- tinguished. Law books, specially imported for such library, not more than two copies of each book being included in one invoice, are free of duty under said paragraph 503.— T. D. 22079 (G. A. 4073). Private Law Library. — A law library belonging to a law library association and designed for the use of its members, is not a public library, nor is the asso- 950 DIGEST OF CUSTOMS DECISIONS, ci.iiidii iisfir one estal)lisli('(l solely for ctliiciitioiial or literary purposes within tlio meaning of paraji;rapli 503. Law buolcs specially iniporlcd for such library are dutiable at 25 per cent ad valoreui under jiarai^rapli 4(».'>. which provides for "books of ail kinds" not specially provided lor.— -T. D. liliK).". (d. A. 4G27). Books for Libraries, etc. — The Rittenhou.se Club of l'hiladeli)hia lield not to be entitled to import books free of duty under this paragraph, not being a society or institution established " solely " for the purposes therein specified. — U. S. r. Vandiver. 122 Fed. Kep., 740. County law library associations organized and maintained under Kevi.sed Laws of Maine, chapter 55, which provides for the organization of such associa- tions and that their libraries shall be kept in rooms in the courthouses pro- vided by the counties, and shall be open to all the people of such counties, and to the support of which certain fees and fines are devoted, are State institu- tions and the library of each is a State library within the meaning of this para- graph.— Little V. U. S. (C. C), 104 Fed. Rep.. 540. Books Imported for a Private SchooL — The privilege of free entry of books. mai)s, etc., is exi)ressly extended by the language of paragrai)h 508, to private scliools and academies, and is not confined to incorporated institutions. — T. D. 23906 (G. A. 5185). Liberal Construction of tliis Paragraph.- — The Society of the Sons of the Revolution is an institution entitled to the privileges of paragraph 503, allowing free entry of books, etc., for a " society or institution incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts," etc. Statutes of the same general character as paragraph .503 are to be construed liberally, being designed for the promotion of an im])ortaiit public object. — T. D. 23718 ((}. A. 5134). Photographs.- — Heliographic prints free of duty as photographs under para- graph .503, when imported for societies.— T. D. 19899 (G. A. 4229). DECISIONS UNDER THE ACT OF 1894. Books for Public Lil)raries. — Branches of public libraries, in separate sec- tions of the same city, with distinct collections of books and catalogues, held to be separate libraries.— T. D. 18797 (G. A. 4004). DECISIONS UNDER THE ACT OF 1890. Books (Bound A^oliimes of iVIusic) . Round copies of oratorios, operas, and instrumental music, im[K)rted for tlie Brooklyn Library, are free as books. — T. D. 12229 (G. A. 1043). 1913 1909 1897 428. Books, libraries, usual and reasonable furniture, and similar household effects of pei'sons or families from foi'eigii couidries, all the foregoing if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 520. Books, libraries, usual and reasonable fin-inture, and sinnlar household effects of persons or families from foreign countries, all the foregoing if actually used abroad by them not less than one year, and not intended for any other pei'son or persons, nor for sale. 504. Books, libraries, usual and rea.sonal)le furniture, and similar household eff(>cts of persons oi- fjimilies from foreign countries, all tin; fore;;(iing if actually used ahi'oad by them not less than one year, and n<>[ intended for any other [)erson or persons, nor for sale. 1894 FREE LIST. ' 951 414. Books, libraries, usual furniture, and similar household eiTocts of persons or families from foreign countries, if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 516. BooliS, or libraries, or parts of libraries, and other household effects of persons or families from foreign countries, if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 662. Books, household effects, or libraries, or parts of libraries, in use .. „„_ of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. DECISIONS UNDER THE ACT OF 1913. Household Effects acquired by a cousin of a deceased relative in a foreign country, in whose family she had never lived and at whose home she had been but twice, are not free of duty under the provisions of paragraph 428. — T. D. 36001 (G. A. 7829). DECISIONS UNDER THE ACT OF 1909. Automobile. — An automobile asse.ssed for duty was claimed to be entitled to free admission under paragraph 520 or 500. Protest overruled. — Ab. 29667 (T. D. 32801). Buggy. — A buggy assessed under paragraph 215 was claimed to be entitled to admission free of duty as household effects (par. 520). Protest overruled. G. A. 6946 (T. D. 30162) followed.~Ab. 29668 (T. D. 32801). Cinematograph. — A cinematograph was claimed to be free of duty under paragraph 520 relating to household effects. Protest overruled. — Ab. 22837 (T. D. 30424). Household Effects. — The vases and ornaments composed of decorated earth- enware are articles suitable for museums or exhibition purposes. The Im- porter, a native of Aleppo^ Turkey, brought them all here at the time he brought his wife and family, together with his other household effects. The testimony brings the articles within the purview of paragraph 520, and they should be admitted free of duty.— Ab. 23392 (T. D. 30645). Laces, embroideries, and other articles shown to have been in use abroad by the importers for more than a year were held free of duty under paragraph 520 as household effects.— Ab. 26386 (T. D. 31832). DECISIONS UNDER THE ACT OF 1897. Person From a Foreign Country. — A resident of the United States travel- ing to and from a foreign country, and not remaining there more than a few months at a time, is not a " person from a foreign country " within the meaning of that phrase as used in paragraph 504, and is not entitled to the exemption from duty on household effects provided under that paragraph. — T. D. 29428 (G. A. 6841). Automobiles are not entitled to free entry under the provisions of para- graph 504. U. S. V. Grace (T. D. 29500).— Dept. Order (T. D. 29491). Automobile. — In construing the provision in paragraph 504, for " books, libraries, usual and reasonable furniture, and similar household effects." held, (1) that the insertion of "similar" indicates that Congress intended to do away with the former exemption of liousehold effects generally and to restrict 952 DIGEST OF CUSTOMS DECISIONS. the provision to such property as the "books," "furniture," etc.. there enumer- ated, and (2) that MUtoiuoliiles arc not "similar" to suc-li articles, and. there- fore, are not covered by said paraj^raph. — U. S. v. Grace (C. C. A.), T. D. 29500; T. D. 2S95S (C. C.) and Ah. 142t;8 (T. D. 27892) reversed. Reiniported Automobile — Ordinary Repairs. Household Effkcts. — Automobiles may properly be classed as "household effects " under paragraph 504. Use Abroad One Year— Continuous Use.— Paragraph 504 relating to house- hokl effects " used abroad not less than one year," does not require that such use shall be continuous. If the use has been for several different periods aggregating a year, the conditions of the law are satisfied. Okuinary Repairs Made While Abroad. — An automobile upon which merely ordinary repairs have been made abroad, simply for the purpose of keeping the machine in jjroper condition for ordinary use. which repairs amounted to less than 5 per cent of the cost of tlie machine, and did not substantially allect the identity of the article as being the same in character and condition as when exported, is free of duty under paragraph 504 if used abroad not less than one year, and n6t intended for any other person or persons, nor for sale. Hillhouse V. U. S. (T. D. 27S31) distinguished.— T. D. 279G7 (G. A. 6.557). Writ of certiorari denied in U. S. v. .7. T. B. Hillhouse (suit 3751) infra, involving the classification of an automobile. — Dept. Order (T. D. 28720). An automobile used abroad more than one year was subjected to extensive repairs shortly before importation. Held, that so much of the machine as was a new manufacture (new parts, reupholstering, etc.) was dutiable, but that the rest, including the cost of overhauling, oiling, cleaning, readjusting, and regu- lating, was free of duty under paragraph .504 as household effects used abroad more than one year. Held, that a single article may for the purposes of as.sessment under a tariff act be constructively separated into parts subject to different classifications. — Hillhouse v. U. S. (C. C. A.), T. D. 27831; T. D. 27003 (C. C.) and (G. A. 5849) T. D. 25768 reversed. Furniture for House of 111 Fame. — The provision in paragraph 504 for " usual and reasonable furniture and similar housohold effects of persons or families from foreign countries," is confined to such articles only as are used by the owner in a household for personal, home, or liou.sehold convenience; and furniture and similar articles that were used abroad by the owner as furniture for a house of ill fame, and that were imported for a like use, and have been so used since importation, are not within the exemption allowed by said provison. — T. D. 30905 (G. A. 7094). Renovated Furniture. — The merchandise in this case consists of certain household furniture assessed under paragraph 208 and claimed to be free of duty under paragraph 504. The collector states that the furniture in question has not been used one year after renovation, which according to the invoice cost 1,420 marks. The protest is sustained and the collector directed to reliqui- date the entry accordingly, assessing duty upon the new part of the furniture at the value mentioned in the record and admitting that having been used for more th.in one yenr free of duty.— Ab. 31065 (T. D. 33106). Household Effects. — Tariff laws of 1897, 1894, and previous statutes relative to the free admission of household effects, and the decisions of the Board of United States General Appraisers and the courts thereunder, reviewed. Applying the latest decision of the circuit court of appeals of the .second circuit construing paragraph 504, a horse, carriage, cutter, harness, and saddle FREE LIST. 953 are not entitled to free entry under its provisions. U. S. v. Grace (166 Fed. Rep., 748; T. D. 29500).— T. D. 30162 (G. A. 6946). Violin a Household Effect. — An old violin, in actual use by the owner abroad for over two years, held free of duty as a " household effect " under paragraph 504, but not under paragraph 697, as a " personal effect " similar to " wearing apparel, articles of personal adornment," etc., and other articles therein enumerated.— T. D. 19529 (G. A. 4192). Wines and Liquors.— The use of the word " similar " in paragraph 504 limits the articles that may be admitted free of duty as household effects to such as are similar to books, libraries, and furniture. U. S. v. Grace (166 Fed. Rep., 748; T. D. 29500). Wines and liquors are not household effects " similar " to books, libraries, and furniture, and are therefore not free of duty under paragraph 504. — T. D. 29711 (G. A. 6898). DECISIONS UNDER THE ACT OF 1894. Professional (Law) Books. — The fact that books were not used abroad by the owner and importer for a period of at least one year excludes them from exemption under this paragraph. It avails nothing how long they may have been u.sed by any other person.— T. D. 16481 (G. A. 3234). Horses and Carriages, harness and saddlery, held to be household effects. — T. D. 16730 (G. A. 3318). DECISIONS UNDER THE ACT OF 1890. Bicycle. — Our opinion is that the bicycle in question does not come within the purview of paragraph 516 as " household effects," as claimed by the pro- testant.— T. D. 12648 (G. A. 1297). Guns, Personal, Not Household Effects. — Guns are not household effects. — T. D. 15315 (G. A. 2749). Physician's Horse and Carriage. — Household effects are things which attach to, or directly belong to, the economy of the family, which relate to family life, to the home and domestic management, and not to articles which belong to or are associated with public affairs or matters of a business nature, or connected with the professional avocation or other gainful pursuit. — T. D. 12001 (G. A. 914). Family Carriage Horses used as such abroad are free as household effects. — ■ Sandow v. U. S. (C. C), 84 Fed. Rep., 146. Household Effects. — Cooking utensils and other household effects belonging to a person dying abroad may be brought in free by his widow and children, the possession of the husband inuring to the benefit of his wife and children. If not free as household effects, then they are free as personal effects. — T. D. 13369 (G. A. 1749). Household Effects Not in Use One Year Prior to Importation. — Silver knives, forks, and spoons, owned by the family of the importer more than a century and presented to him by his father seven years ago, but left with the father, and not used by the owner since his ownership, are not free as house- hold effects.— T. D. 35240 (G. A. 2733). Tricycle. — A tricycle held not to be free as personal effects, the invoice show- ing that it was purchased less than one year prior to entry. — T. D. 11971 (G. A. 884). 954 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Carriage. — A carriage in use abroad for a year, by its owner, who brought it to tliis country for his own use here, and not for anotlier person nor for sale, is household etTects and free. — Artliui* v. Morgan, 112 U. S., 495. 429. IJorax, crude and unmanufactured, and borate of lime, soda, and 1913 otlier b(»rate material, crude and unmanufactured, not otherwise pro- vided for in this section. 1909 11. Borax. 2 cents per pound; borates of lime, soda, or other borate material not otlierwise provided for in this section, 2 cents per pound. 11. Borax, 5 cents per pound ; borates of lime or soda, or other borate material not otherwise provided for, containing more than 30 per centum 1897 of aiiiiydrous horncic acid, 4 cents per pound; l)()rates of lime or soda, or otlier borate material not otherwise provided for, containing not more tli.in 30 per centum of anhydrous borucic acid, 3 cents per itound. 1894 ^^' ^"'■^^'' <^rude, or borate of soda, 2 cents per pound; borate of lime, li cents i)er pound. * * *. 1890 1883 14. IJorax, crude, or borate of soda, or borate of lime, 3 cents per pound ; * * *. 43. * * ♦ borate of lime, 3 cents per pound ; crude borax, 3 cents per pound. DECISIONS UNDER THE ACT OF 1909. Perborate of Sodium. — Under neither the tariff act of 1897 nor the tariff act of 1!K)9 may perborate of sodium be classed as borate material. It is the product of a chemical reaction, is a chemical compound, and dutiable as such under paragraph 3 of each of said acts. — Morganstern & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31949; (G. A. Ab. 23840) T. D. 30805 affirmed. DECISIONS UNDER THE ACT OF 1897. Borate Material. ^ — The provision in paragraph 11 for other " borate ma- terial " includes only borate materials found in nature in a raw condition, such as the " borates of lime or soda " enumerated in the same provision, and does not include borate of manganese, or bormangan, a manufactured article which is made from manganese and borates of lime or soda, which is held to fall within the provision in paragraph 3 for chemical compounds and salts. — Hempstead v. Thomas (C. G. A.), T. D. 25315; 123 Fed. Rep., 340 (C. C.) and (G. A. 5155) T. D. 23768 reversed. Borax Glass is properly dutiable as " borax," being one of the well-known and recognized species or kinds of that article, at the rate of 5 cents per pound under the provisions of paragraph 11.— T. D. 25149 (G. A. 5621). 1913 1909 4;50. Brass, old brass, clippings from brass or Dutch metal, all the foregoing, fit only for remanufacture. .521. Brass, old brass, clippings from brass or Dutch metal, all the foregoing, fit only for remanufacture. 1897 ^^^' ^^^'^^^' ^'*^ brass, clippings from brass or Dutch metal, all the foregoing, fit only for remanufacture. 1.59. Brass, in bars or pigs, old brass, clippings from brass or Dutch 1894 metal, and old sheathing or yellow metal, fit only for remanufacture. 10 per centum ad valorem. 189. Brass, in bars or pigs, old brass, clippings from brass or Dutch 1£90 metal, and old sheathing, or yellow metal, fit only for remanufacture, li cents per pound. 1883 ^^^' ^''''•^^'^' '" '^•'^'"'^ '^'" l^'^'^' "'*' brass, and clippings from brass or Dutch metal, 1^ cents per pound. FREE LIST. 955 DECISIONS UNDER THE ACT OF 1909. Brass Skimmings or Ashes fit only for remanufacture, assessed under para- graph 183, were held entitled to free enti\v as old brass (par. 521). G. A. 5180 (T. D. 23873) and Ab. 11806 (T. D. 27445) followed.— Ab. 33646 (T. D. 33763). DECISIONS UNDER THE ACT OF 1897. Brass Skimmings is a variety of scrap brass, and, being fit only for re- manufacture, is entitled to free entry under paragraph 505. Such merchan- dise is not dutiable under paragraph 183 as metal unwrought. — T. D. 23873 (G. A. 5180). Clippings From Dutch Metal, fit only for remanufacture, are free of duty under paragraph 505 and are not dutiable under paragraph 193 as manufac- tures of metal. Grempler v. U. S. (107 Fed. Rep., 687; 46 C. C. A., 557). Local appraisers are in no sense classifying officers, their recommendations to collectors as to the character of goods being purely advisory. — T. D. 23471 (G. A. 5063). Skewings. — Scraps of Dutch metal leaf, known as " skewings," are dutiable as manufactures of metal, and not under paragraph 463 as waste, nor free under paragraph 505, as clippings from Dutch metal. — T. D. 20682 (G. A. 4353). 1913 431. Brazilian pebble, unwrought or unmanufactured. 1909 522. Brazilian pebble, unwrought or unmanufactured. 1897 507. Brazilian pebble, unwrought or unmanufactured. 1894 418. Brazilian pebble, unwrought or unmanufactured. 1890 519. Brazilian pebble, unwrought or unmanufactured. 1883 665. Brazil pebbles for spectacles, and pebbles for spectacles rough. DECISIONS UNDER THE ACT OF 1897. Brazilian or Scotch Pebble. — Unground and unpolished disks or slabs of Brazilian or Scotch pebble, sawed out of the native block, with the edges chipped or rough, are exempt from duty under this paragraph, as " Brazilian pebble, unwrought or unmanufactured," and are not dutiable as " lenses of glass or pebble, ground and polished," etc., under paragraph 109. — T. D. 23956 (G. A. 5197). 1913 432. Bristles, crude, not sorted, bunched, or prepared. 1909 523. Bristles, crude, not sorted, bunched, or prepared. 1897 509. Bristles, crude, not sorted, bunched, or prepared. 1894 420. Bristles, crude, not sorted, bunched, or prepared. 1890 426. Bristles, 10 cents per pound. 1883 402. Bristles, 15 cents per pound. DECISIONS UNDER THE ACT OF 1913. Bristles, Crude, in Bundles, assessed under paragraph 337 and claimed to be free under paragraph 432. They are not bunched within the meaning of the law. They are dirty and irregular in shape and as near crude as bristles could be imported, unless they be thrown loose into the hold of a vessel for transportation. The protest is sustained. — Ab. 37886. 956 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OP 1897. Bristles in liundlcs. — Bristles which have been tied up in bundles, with their butt ends lying together, being thereby put into a state of partial prepara- tion for the brush maker, are not free of duty uiuk-r i)aragrai>li 50!) as "crude, not sorted, bunched, or prepared," but are dutiable under paragraph 411, relating to bristles "bunched or prepared." — Pushee v. U. S. (C. C), T. D. 2S3S5; (O. A. o483) T. D. 24797 aflirmed. 1913 433. Bromin. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 4"J1. Bromine. 1890 (Not enumerated.) 1883 GOG. Bromine. 1913 434. Broom corn. 1909 233. Broom corn, $3 per ton. 1897 510. Broom corn. 1894 422. Broom corn. 1890 272. I'.rooni corn. $8 per ton. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Broom Corn. — Decision of tlu' Board of United States General Appraisers of August 9, 1912, Ab. 29505 (T. D. 32760) not to control in the classification of broom corn, whether imported in bundles or not. — Dept. Order (T. D. 32827). Pieces of broom corn about 4 feet long, lied in l)undles, assessed as non- enumerated manufactured articles under paragraph 480, held free of duty as "vegetable substances, crude or unmanufactured" (par. 630). G. A. 5122 (T. D. 23GG5) followed.— Ab. 2U505 (T. D. 32760). 1913 435. Buckwheat and buckwheat tlour. 234. lUickwheat, 15 cents ])er bushel of forty-eight pounds; buckwheat tlour. 25 per centum ad valorem. 1897 226. Buckwheat, 15 cents per bushel of forty-eight jwunds. 1894 190. Buckwheat, * * * 20 per centum ad valorem. * * ♦ 1890 255. Buckwheat, 15 cents per bushel of forty-eight pounds. 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Burkwiieat Grits were held entitled to free entry under jiaragraph 435 pro- viding for l)uullion, gold or silver. 1883 666. Bullion, gold and silver. FREE T.TST. 957 DECISIONS UNDER THE ACT OF 1890. Bar of Silver. — A bar of silver about 4^ by 1^ by li inches, held to be bullion.— T. D. 12000 (G. A. 913). 1913 4 3 7. Burgundy pitch. 1909 52.5. Burgundy pitch. 1897 512. Burgundy pitch. 1894 424. Burgundy pitch. 1890 523. Burgundy pitch. 1883 667. Burgundy pitch. 1913 438. Burrstones, manufactured or bound up into millstones. 113. Burrstones, manufactured or bound up into millstones, 15 per centum ad valorem. 116. Burrstones, manufactured or bound up into millstones, 15 per centum ad valorem. 1909 1897 1894 638. * * *: Burrstone * * * bound up into millstones; * * * 1890 126. Burrstones manufactured or bound up into millstones, 15 per centum ad valorem. 1883 406. Burrstonps, manufactured or bound up into millstones, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Burrstones in a rough-quarried condition, approximating an irregular cir- cular form, with a hole drilled in the center, and encircled by an iron band, are free of duty as " burrstones in blocks, rough or uumanufa'ctured," under paragraph 671. Gary v. Arthur (not reported) followed; In re Nairn Linoleum Co., G. A. 5194 (T. D. 23949), modified.— T. D. 24325 (G. A. 5312). Millstones Not Grindstones. — Burr.stone is a cellular variety of quartz from which the best millstones are made, and is differentiated in the tariff from sandstone, freestone, and other like varieties of minerals. Millstones made of sandstone or lava are therefore not burrstones within the meaning of para- graph 116 or 671. Stones which have been hewn, and otherwise partially manufactured so as to be cut in a circular form, with an eye drilled in the center, designed to be converted into millstones by further manufacture, are not " rough or unmanu- factured " blocks within the meaning of said paragraph 671. The so-called Derby Peak millstones, made of sandstone, held not to be dutiable as grindstones under paragraph 119. In re The Nairn Linoleum Co. (G. A. 3614) followed.— T. D. 23949 (G. A. 5194). 1913 439. Cadmium. 1909 526. Cadmium. 1897 513. Cadmium. 1894 427. Cadmium. 1890 525. Cadmium. 1883 607. Cadmium. 440. Calcium, acetate of, brown and gray, and chloride of, crude; calcium carbide and calcium nitrate. 1913 1909 (Not enumerated.) 958 DIGEST OF CUSTOMS DECISIONS. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISION UNDER THE ACT OF 1897, Calcium Carbide, an article used for the protluction of acetyline gas, is dutiable as a cliemical compound and not as a nonenunierated article. — T. D. 20555 (G. A. 4333). 441. Casli registers, linotype and all typesetting machines, sewing machines, typewriters, shoe machinery, cream separators, valued at -.a^o not exceeding .$75, sand-blast machines, sludge machines, and tar and oil spreading machines used in tlie construction and maintenance of roads and in improving them by the use of road preservatives, all the foregoing whether imported in whole or in parts, including repair parts. 197. Cash registers, * * *, linotype and all typesetting machines, * * *, sewing machines, typewriters, * * * 30 per centum ad valorem * * * ; Provided, however. That all * * * tar and oil 1909 si)reading machines used in the construction and maintenance of roads and in improving them by the use of road preservatives, shall, if im- ported prior to .January first, nineteen hundred and eleven, be admitted free of duty. 1897 (.Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Knives for Leather-Cutting Macliines. — Skiving l^nives of metal were claimed entitled to free entry as parts of shoe machinery (par. 441). Protest overruled, the board (inding the Itnives in question used by bookbinders and manufacturers of leather goods generally, as well as by shoemakers. — Ah. 36697 (T. D. 34824). Power-Transmitting Tables for Sewing Machines. — Power-transmitting tables composed in chii-f value of metal and capable of operating at the same time from 5 to 20 sewing machines are properly dutiable at 20 per cent ad valorem iinder paragraph 167 as manufactures of metal not specially provided for, as here assesed. rather than entitled to free entry under the provision in paragraph 441 for " sewing machines, whether imported in whole or in parts." — T. D. 35644 (G. A. 7765). Skiving Machines and Parts Thereof. ^Skiving machines and parts thereof, used to bevel the edges of pieces of leather to enable them to be fastened to- gether without increasing at the joining point the uniform thickness of the assembled pieces, and which machines have been primarily designed for, and are actually used to a very large extent in, the manufacture of shoes, are properly entitled to free entry under the provisions in paragraph 441 for " shoe machinery in whole or in parts, including repair parts." — T. D. 35.589 (G. A. 7752). Sludge Machines. — The term " sludge machines " in paragraph 441, should be limited to machines used for drying sludge emanating from sewage and separating the particles thereof. — Dept. Order (T. D. 34211). FEEE LIST. 959 DECISIONS UNDER THE ACT OF 1909. Bag-Sewing Machine. — A machine used for sewing together burlaps for bagging held dutiable as a sewing machine under paragraph 197, rather than under paragraph 199, as assessed. G. A. 7225 (T. D. 31623) followed.— Ab. 29683 (T. D. 82S12). Book-Sewing Machine. — A book-sewing machine classified as a manufacture of metal under paragraph 199, was held dutiable as a sewing machine (par. ]97).— Ab. 27179 (T. D. 32031). Brosser Overstitch Machine and others of similar type not dutiable at 30 per cent ad valorem as sewing machines under paragraph 197. but properly dutiable under paragraph 199 at 45 per cent ad valorem. — Dept. Order (T. D. 80639). Embroidery Attachments on Sewing Machines. — Nothwithstanding the fact that sewing machines may be equipped with attachments so as to render them capable of executing fancy or embroidery work, that function, neverthe- less, is incidental and secondary, and in no way affects their status as ordinary sewing machines. An embroidery machine, however, is a special form of sewing machine, primarily constructed and designed to do all kinds of festooning and embroidery work.— T. D. 34607 (G. A. 7582). Glove and Straw Sewing Machines. — The term " sewing machines " covers the various styles of machines used to make a stitch which fastens together fabrics or material for manufacturing purposes, and is not to be limited to such as are constructed only for family or domestic sewing purposes. Machines used in making leather gloves, and in making straw hats, stitching leather and straw together, as the case may be, are " sewing machines " under paragraph 197.— T. D. 31623 (G. A. 7225). Machines for sewing Knitted Goods.— In G. A. 7225 (T. D. 31623) the board held that the term " sewing machines " covered the various styles of machines and was not to be limited to such as were constructed only for family or domestic sewing purposes. These machines come fairly within that ruling and under paragraph 197.— Ab. 26815 (T. D. 31912). Sewing-Machine Heads. — Within the meaning of the term " sewing ma- chine " as laid down by the board in G. A. 7225 (T. D. 31623) these "sewing- machine heads" fall under paragraph 197.— Ab. 26613 (T. D. 31866). Sewing-Machine Parts. — These eccentrics for sewing machines were made of cast iron, drilled, reamed, and nickel plated. Paragraph 147 is limited to castings made wholly of iron. These goods, composed of cast ii'on and nickel, are strictly within the terms of paragraph 199, where a duty of 45 per cent ad valorem is laid on articles or wares partly or wholly manufactured not specially provided for and composed wholly or in part of metal.— U. S. v. Dur- brow & Hearne Manufacturing Co. (Ct. Cust. Appls.), T. D. 34940; (G. A. Ab. 35048) T. D. 34279 reversed. Two-Needle Heberling Machines. — Machines classified as manufactures of metal under paragraph 199 were claimed to be dutiable as sewing machines (par. 197). Protest sustained.— Ab. 28283 (T. D. 32455). Wire-Stitching Machine. — A wiring apparatus of this kind is not such a sewing mechanism as would fairly fall within understood meaning of the term "sewing machine."— Ab. 28141 (T. D. 32396). 1913 442. Castor or castoreum. 1909 528. Castor or castoreum. 3.897 516. Castor or castoreum. 960 DIGEST OF CUSTOMS DECISIONS. 1894 430. Castor or castoreurn. 1890 52S. Castor or castoreurn. 1883 670. Castor or castoreurn. 1913 443. Catgut, whip jyut, or worm gut, unmanufactured. 1909 529. Catgut, whip gut, or worm gut, unmanufactured. 1897 517. Catgut, whip gut, or worm gut, unmanufactured. 4.*?!. Catgut, whip gut, or worm gut, unmanufactured, or not further manufactured than in strings or cords. 1894 1890 520. Catgut, whip gut, or worm gut, unmanufactured, or not further inanufacturod than in strings or cords. „/ 072. Catgut or wliij) gut. uiunanufactured. \ 714. Gut, and worm gut, * * * unmanufactured. DECISIONS UNDER THE ACT OF 1913. Catgut was found to be in bundles cut to certain lengths, and that it has to be treated and further manufactured before it is salable as strings for musical instrumonts. It was held entitled to free entry as catgut, unmanufac- tured, under paragi-aph 44.'}. U. S. v. Stceb (6 Ct. Cust. Appls., — ; T. D. 35503) followed.— Ab. 38791. Catgut suitable for lacing tennis rackets, classified as a manufacture of cat- gut under paragraph .366, was held free of duty as catgut, unmanufactured (par. 443). G. A. 7634 (T. D. 34907), affirmed in T. D. 35275, infra, followed.— Ab. 36963 (T. D. 34969). DECISIONS UNDER THE ACT OF 1909. Colored Catgut for Tennis Rackets. — The coloring here is not a process occurring after the manufacture of the catgut, but ponding the manufacture. Whatever the object of the coloring, the articles are manufactured in precisely the same form as the white article, and the colored article is not a manu- facture of catgut. Paragraph 529 of the free list provides for "catgut, whip gut, or worm gut, unmanufactured." The terms " catgut " and " whip gut " are often used inter- changeably. Whip gut or whipcord is the result of the process of the manu- facture of gut into a twisted article, which clearly falls within paragraph 509. The fact that whip gut, the result of such manufacture, is of a length suit- able for use in the manufacture of tennis rackets, does not remove it from the free list provision, as the record discloses that this is the length in which whipcord so manufactured is produced in the first instance. — U. S. v. American Express Co. (Ct. Cust. Appls.), T. D. 3.5275; (G. A. 7634) T. D. 34907 affirmed. The merchandise is in a condition Avith regard to quality and finish which indicates that It is commercially unfit for use as strings for musical instru- ments, and the testimony shows that these strings were designed for use as surgical ligatures, and that (heir sole practical employment is as ligatures. They are thei'eby distinguished from the catgut strings in G. A. 7250 (T. D. 31785), and are catgut in a crude condition, similar to that in the case of Davies, Turner & Co. r. U. S. (115 Fed. Rei\, 232).— Ab. 26229 (T. D. 31804). The tostinion.v shows th.'it the strings in i.ssue are not of uniform gauge, and that the surfaces thereof are rough, requiring a material expenditure of labor thereon before the articles appear in trade as strings for musical instruments, and that they are in the crudest condition in which catgut is imported, — Ab. 26260 (T. D. .31813). • FREE LIST. 961 DECISIONS UNDER THE ACT OF 1897. Tennis Gut, a manufactureil article \\luch is used to nial^e strings for tennis raclcets, found to be commercially known as catgut and, being in the crudest form in wliich catgut is dealt in in tbe trade, held to be free of duty as " catgut unmanufactured," and not dutiable as a manufacture of catgut by similitude thereto nor as an unenunierated manufactured article. Davies, Turner & Co. v. U. S. (115 Fed. Rep., 232) cited; G. A. 5207 (T. D. 23995) overruled.— T. D. 25940 (G. A. 5887). Catgut Rope.— This article differs in form from the tennis gut strings held to be entitled to free entry as catgut unmanufactured in G. A. 5887 (T. D. 25940), it being composed of strands of catgut twisted together in the form of rope. Witnesses stated that they did not handle catgut in a cruder condition than the merchandise under consideration, and that it was known in their trade under the names of " catgut," " catgut core," or " gut core." On this evidence the importers are entitled to free entry under paragraph 517. — Ab. 20253 (T. D. 29449 i. Worm Gut and Catgut. — Worm gut in the form of strands and catgut strings or cords, designed to be made into articles of fishing tackle or prepared for surgical use by sterilization, etc., being the crudest forms of commercial worm gut and catgut, are exempt from duty as catgut or worm gut unmanufac- tured under paragraph 517 and are not dutiable as manufactures of catgut or worm gut, at 25 per cent ad valorem, luider paragraph 448. Davies v. U, S. (115 Fed. Rep., 232), followed.— T. D. 23699 (G. A. 5132). DECISIONS UNDER THE ACT OF 1883. Racquet Gut Strings are dutiable as gut strings and not -free as gut manu- factured or unmanufactured.— T. D. 10397 (G. A. 88). 1913 444. Cement, Roman, Portland, and other hydraulic. 86. Roman, Portland, and other hydraulic cement, in barrels, sacks, 1909 or other packages, 8 cents per one hundred pounds, including weight of barrel or package ; in bulk, 7 cents per one hundred pounds ; * * *_ 89. Roman, Portland, and other hydraulic cement, in barrels, sacks, 1897 or other packages, 8 cents per one hundred pounds, including weight of barrel or package ; in bulk, 7 cents per one hundred pounds ; ^ * * *. 79. Roman, Portland, and other hydraulic cement, in barrels, sacks, 1894 or other packages, 8 cents per one hundred pounds, including weight of barrel or package ; in bulk, 7 cents per one hundred pounds ; * * *. 95. Roman, Portland, and other hydraulic cement, in barrels, sacks, 1890 or other packages, 8 cents per one hundred pounds, including weight of barrel or package ; in bulk, 7 cents per one hundred pounds ; * * *. 1883 44. Cement, Roman, Portland, * * * 20 per centum ad valorem. 1913 445. Cerium, cerite, or cerium ore. 1909 530. Cerium, cerite, or cerium ore. 1897 518. Cerium. 1894 432. Cerium. 1890 530. Cerium. 1883 609. Cerium. 60690°— 18— VOL 1 61 962 digest of customs decisions. dp:cisions under the act of isot. Cerium ore exempt from duty as crude miiH-ral under paragraph 614. — T. D. 20245 (G. A. 4301). 44fi. Chalk, crude, not pround, bolted, precipitated, or otherwise manufactured. 531. Chalk, crude, not ground, bolted, precipitated, or otherwise manu- *^"'* factured. 1897 519. Chalk, crude, not ground, precipitated, or otherwi.se manufactured. 1894 433. Chalk, unmanufactured. 1890 531. Chalk, unmanufactured. 1853 611. Chalk, • • * unmanufactured. 1913 44 7. Charcoal, blood char, bone char, or bone Mark, not suitable for use as a pigment. 10. Charcoal in any form, not .specially jirovidod for in this Act; bone 1909 char, suitable for use in decolorizing sugars, and blood char, 20 per centum ad valorem. -„„_ 10. Bone char, suitable for use In decolorizing sugars, 20 i>er centum ad valorem. 19. * * * Bone char, suitable for use iu decolorizing sugars, 20 per centum ad valorem. 434. Charcoal. 113. Bone char, suitable for use in decolorizing sugars, 25 per centum ad valorem. 532. Charcoal. (88. * * * Bone char, 25 per centum ad valorem. 525. Charcoal. DECISIONS UNDER THE ACT OF 1913. Animal Black and so-called decolorizing carbon, classified as black pigment under paragraph 03. wore claimed free of duty as charcoal or bone black (par. 447). I'rotest sustained as to the ground charre'M]. Coal, anthracite. ~}'M. Coal stores of American vessels ; but none shall be unloaded. 417. Coal, bituminous, and shale, 75 cents per ton of twenty-eisht bushels, eighty pounds to the bushel. A drawback of 75 cents per ton sh:il! be allowed on all bituminous coal imprrted into the United States which is afterwards used for fiK'l on board of vessels propellepper ore; reffulus of, and black or coarse copper, and copper cement; old copper, lit only for reinanufacture, clippings from new cop- 1909 ppr, and copper in plates, l»ars, ingots, or pigs, not manufactured or spe- cially provided for in this section. 5,32. Copper in plates, bars, ingots, or pigs, and other forms, not manu- facturerocess of nialciii.L: ciu-k mikI from cdrkwood, is I'l-ci- of <\\\\\ iimlcr para- graph 547 as " corkwood or cork bark, unmanufactured," and not dutiable as waste not six>cially provided for under para;;r:ipli 479. Following U. S. v. Hatters' Fur Excban.w (1 Ct. Cust. Appls., 19S ; T. D. 311237) and INIajiee & Co. V. U. S. (4 Ct. Cust. Appls., 443; T. D. 33S74).— T. D. 3427G (G. A. 7541) ; alliruied by T. D. 34939 (Ct. Cust. Appls.), supra. DECISIONS UNDER THE ACT OF 1897. GrouncI Cork — Waste. — Held, that the article produced by coarsely grinding the refuse of cork bark, the principal object of this operation being greater convenience in shipping the material, is dutiai)le as w-aste under i)aragraph 4G3, and not as manufactures of cork under paragraph 448. — Gudewill et al. v. U. S. (C. C), T. D. 2.5917; (G. A. 5G92) T. D. 25334 and Ab. 1851 (T. D. 25385) reversed, 1913 405. Corn or maize. 1909 235. Corn or maize, 15 cents per bushel of fifty-six pounds. 1897 227. Corn or maize, 15 ceuts per bushel of fifty-six pounds 1894 190. * * ♦ corn or maize, * * * 20 per centum ad val- orem * ♦ *_ 1890 256. Corn or maize, 15 cents per bushel of fifty-six pounds. 1883 263. Indian corn or maize, 10 cents per bushel. DECISIONS UNDER THE ACT OF 1909. Corn in the Ear. — Corn husked but not shelled dutiable at the rate of 15 cents per bushel under paragrai)h 235 on the basis of 70 pounds to the bushel. — Dept. Order (T. D. 32403). 1913 4«6. Corn meal. 1909 230. Corn meal, 40 cents per one hundred pounds. 1897 228. Corn meal, 20 cents per bushel of forty-eight pounds. 1894 190. * * * corn meal, * * * 20 per centum ad valorem, * * *. 1890 257. Corn meal, 20 cents per bushel of forty-eight pounds. 1883 265. Corn meal, 10 cents per bushel of forty-eight pounds. 1913 46 7. Cotton, and cotton waste or flocks. 1909 548. Cotton, and cotton waste or flocks. 1897 537. Cotton, and cotton waste or flocks. 1894 458. Cotton, and cotton waste or flocks. 1890 549. Cotton, and cotton waste or flocks. 1883 I ^'^^- Cotton. \ 754. * * * cotton waste, whether for paper-stock or other purposes. DECISIONS UNDER THE ACT OF 1913. Cotton Linters. — Merchandise classified as cotton waste under paragraph 250, found to be cotton linters, the tine fibers that adhere to cotton seed after ginning, w'hich are removed by a specially constructed gin, cleaned, bleached, and dried, was held free of term "cotldii wasti' " (U'lhied as covering nil waste iiialcrial left over in the inaimfaclure of cotton goods in cotton mills. — T. D. 27453 (G. A. G39U). Rlercliandise composed of 91 5 i)er cent of cotton waste and 8i per cent of wool waste is waste cotnposed in part of wool, and is dutiable at the rate of 20 cents per pound under i>aragraph 3G2. and is not entitled to free entry under paragraph 537 as cotton waste.— T. D. 2140'J (G. A. 4495). 1918 KiS. Cryolite, or kryolith. 1909 549. Cryolite, or kryolith. 1897 538. Cryolite, or kryolith. 1894 460. Cryolite, or kryolith 1890 550. Cryolite, or kryolith. 1883 G13. Cryolite, or kryolith. DECISIONS UNDER THE ACT OF 1897. Artificial Cryolite is entitled to free entry as "cryolite or kryolith" under the provisions of paragraph 538— T. D. 24990 (G. A. 5575). 1913 4«9. Cudbear. 1909 550. Cudbear, 1897 539. Cudbear. 1894 461. Cudbear. 1890 551. Cudbear. 1883 529. Cudbear. 1913 4 70. Curling stones, or quoits, and curling-stone handles. 1909 551. Curling stones, or quoits, and curling-stone bandies. 1897 540. Curling stones, or quoits, and curling-stone handles. 1894 462. Curling stones, or quoits, and curling-stone handles. 1890 552. Curling stones, or quoits, and curling-stone handles. 1883 685. Curling stones, or quoit.s. 1&13 4 7 1. Curry, and curry powder. 1909 552. Curry, and curry jiowder. 1897 541. Curry, and curry powder. 1894 463. Curry, and curry powder. 1890 553. Curry, and curry powder. 1883 530. Curry, and curry powder. 4 72. Cuttlefisli bone. 1909 553. Cuttlefish bone. 1897 543. Cuttlefi.sh bone. 1894 465. Cuttlefish bone, 1890 555. Cuttlefish bone. 1883 680. Cuttlefish bone. 1913 4 7;J. Dandelion roots, raw, dried, or undried. but unground. 1909 554. Dandelion roots, raw, dried, or undried, but unground. 1897 544. Dandelion roots, raw, dried, or undried, but unground. FREE LIST. 979 1894 466. Dandelion roots, raw, dried, or undried, but unground. 1890 550. Dandelion roots, raw, dried, or undried, but unground. 1883 290. * * * dandelion root, raw, * * * 2 cen« per pound. DECISIONS UNDER THE ACT OF 1883. Dandelion Root, not edible and in a crude state, and not advanced in value or condition by refining or grinding or by other process of manufacture, and wliich was not used nor intended t^ be used as coffee or as coffee substitute, but was used for medicine and in medicinal preparations, is free and not duti- able as dandelion root.— Clay v. Erhardt (C. C), 48 Fed. Hep., 293. 1913 4 74. Glaziers' and engravers' diamonds, unset, miners' diamonds. / ^^^' * * * glaziers' and engravers" diamonds not set. \ 556. Miners' diamonds, whether in their natural form or broken, * * * ; any of the foregoing not set, * * *. 1897 545. * * * miners', glaziers', and engravers' diamonds not set, * * *_ 1894 467. * * * ; miners', glaziers', and engravers' diamonds not set, * * *_ 1890 557. * * * glaziers' and engravers' diamonds not set. * * * 1883 687. * * * glaziers' diamonds. DECISIONS UNDER THE ACT OF 1897. Miners' Diamonds, Advanced. — In the provision in paragraph 545 for "dia- monds not advanced, including miners' diamonds not set," the limitation of " not advanced," etc., does not apply to miners' diamonds ; and unset split miners' diamonds, known as carbon, carbonado, or black diamonds, are free of duty under said paragraph, rather than dutiable under paragraph 435 as " dia- monds, advanced."— Sullivan Machinery Co. v. U. S. (C. C), T. D. 29649; (G. A. 6772) T. D. 29054 reversed. 1913 4 75. Divi-divi. 1909 557. Divi-divi. 1897 546. Divi-divi. 1894 468. Divi-divi. 1890 558. Divi-divi. 1883 532. Divi-divi. 1913 4 76. Dragon's blood. 1909 558. Dragon's blood. 1897 547. Dragon's blood. 1894 469. Dragon's blood. 1890 559. Dragon's blood, 1883 533. Dragon's blood. 4 77. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, gum resin, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds; any of the foregoing wliich are natural and uncompounded drugs and not 1913 edible and not specially provided for in this section, and are in a crude state, not advanced in value or condition by shredding, grinding, chip- ping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture: Provided, That no article con- taining alcohol shall be admitted free of duty under this paragraph. 1909 1897 1894 980 DIGEST OF CUSTOMS DECISIONS. 559. DruRS, such as barks. l)oans, berries, * * * buds, bulbs, bullxtus mots, exi-rc'sceiici's, fruits, llowors, dried fibers, dried insects, grains, yuiiis, f:uni resin, iK'ri)s, k-avcs, lichens, mosses, * * * root, stems, ♦ * * vegetables, seeds (aromatic, not garden seeds), seeds of morbid prowth, weeds, * * * .jny of the foregoiufr which are natural and uncompounded drus-s and not edible and not specially provided for in this section, and are in a crude state, not advanced in value or condi- tion by any jirocess or treatment whatever beyond that es.sential to the proper packing: of the druss and the prevention of decay or deterioration pendinjj; manufacture: J'roridcd, That no article containinj; alcohol, or in the preparation of which alcohol is used, shall be admitted free of duty under this paragraph. 548. Drugs, such as barks, beans, berries, * * * buds, bulbs, and bulbous roots, excrescences, fruits, llowers, dried fibers, and dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, * * * roots, and stems. * * * vegetables, seeds aronuitic, and seeds of morbid growth, weeds, * * * any of the foregoing which are drugs and not edible and are in a crude state, and not advanced in value or condition by relining or grinding, or by other proce.ss, and not specially provided for in this Act. 470. Drugs, such as barks, beans, berries, * * * buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, * * * roots and stems, * * * vegetables, seeds aromtitic, seeds of morbid growth, weeds, * * * any of the foregoing drugs which are not edible, and which have not been advanced in value or condition by re- fining or grinding, or by other process of manufacture, and not specially provided for in this Act. 560. Drugs, such as barks, beans, berries, * * * buds, bulbs, and bulbous roots, excrescences, such as * * * fruits, flowers, dried fibers, and dried insects, grains, gums and gum resin, herbs, leaves, lichens, mo.s.ses, * * * roots and stems, * * * vegetables, seeds aromatic, and seeds of morbid growth, weeds, * * * any of the foregoing which are not edible and are in a crude state, and not advanced in value or con- dition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. 63G. Drugs, barks, beans, berries, * * * buds, bulbs, and bulbous roots and excrescences, sucli as * * * fruits, flowers, dried fibers ; grains, gums and gum resin; herbs, leaves, lichens, mosses, * * * roots and stems ; * * * vegetales, seeds aromatic, and seeds of morbid growth ; weeds, * * * and dried insects — any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act. DECISIONS UNDER THE ACT OF 1913. Balbusc Gum, which has been washed, cleaned, and dried, and which con- tains elements which are not natural to the gum in its natural or crude state, dutiable as a nonenumerated manufactured article at the rate of 15 per cent ad valorem under paragraph 385.— Dept. Order (T. D. 34897). Crude Gum Benzoin, classified as an aromatic substance under paragraph 49, was held entitled to free entry as crude gum (par. 477). — Ab. 3G876 (T. D. 34920). Drugs. — Paragraph 477 levies duty upon such drugs only as are named and as are like the ones named in the paragraph. — Frankfeld & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36805. Drugs, Prohibited. — Dried flowering tops, pistillate plants of Cannabis saliva LinnC'. Impf)rtation thereof denied if intended for other than medicinal purposes. (Sec. 11, food and drugs act of 1906.)— Dept. Order (T. D. 35719). 1890 1883 PBEE LIST. 981 Lavender Flowers. —The article was found to consist of flowers of the lavender plant stripped from the stem and dried, not further advanced, and used in the preparation of tinctures, poultices, and decoctions, for flavoring tobacco, and in the manufacture of antimoth preparations. The claim for free entry as a crude drug under paragraph 477 was sustained. — Ab. 39004. Quince Seeds are dutiable under the provision in paragraph 212, for " seeds if all kinds not specially provided for in this section, 5 cents per pound," and pre not free of duty under paragraph 477 as " drugs," nor under paragraph 552 !?s " vegetable substances, crude or unmanufactured." — T. D. 37249 (G. A. 8074). Crude White Resin.— On the authority of Ab. 36880 (T. D. 34920) the mer- chandise in question was held entitled to free entry as a crude drug under paragraph 477, as claimed. — Ab. 38577 Rose Leaves. — Dried rose leaves and cassia flowers, classified as natural aromatic substances under paragraph 49, were claimed entitled to free entry as drugs (par. 477). Protests submitted without proof overruled. Fougera v. U. S. (1 Ct. Cust. Appls., 146; T. D. 31208) cited.— Ab. 37084. Sandalwood and Orris Root not dutiable under paragraph 49, but free of duty under paragraph 477. — Dept. Order (T. D. 34174). DECISIONS UNDER THE ACT OF 1909. Burdock Root. — Finely cut burdock root, the cutting having been done to facilitate tfansportation and prevent decay, classified as a drug advanced under paragraph 20, was held free of duty as a crude drug (par. 559). — Ab. 28517. Carica Papaya. — Dried pawpaw juice in crude form, unpowdered, which when pulverized is called carica papaya, classified as a drug under paragraph 20, was held entitled to free entry as a drug not advanced in value or condition (par. 559). Ab. 35007 (T. D. 34279) followed.— Ab. 37760. Melilot Flowers. — The merchandise, the testimony shows, consists of the natural melilot flower, which before importation has been dried and packed and after importation placed in mills and ground. The purpose of drying is to preserve the article from decay and rot while in transit. Held to be a drug in a crude state and not advanced. — Ab. 25874 (T. D. 31708). Dried Mint free of duty as a crude drug under paragraph 559. Bottles, when used as containers of such mint, dutiable at the appropriate rate provided in paragraph 97.— Dept. Order (T. D. 32950). Quassia Wood cut into small pieces for the purpose of convenience in trans- portation, imported in bales, classified under paragraph 20, was held entitled to free entry under paragraph 559. Perry v. U. S. (2 Ct. Cust. Appls., 374; T. D. 32096) followed.— Ab. 35305 (T. D. 34355). Resin. — It is shown that the latex, or sap, is taken from the jelutong tree, which occurs in Borneo, in the Malay Peninsula, and produces rubber, and the first stage in the process is to remove the material (marked "Illustrative Ex- hibit A"), with heat and the use of a chemical, probably acetone, so that the resin thus comes off as a by-product. The gum resin treated of in U. S. v. Sheldon & Co. (2 Ct. Cust. Appls.. 485; T. D. 32245) would seem to have been treated at least as much as, if not more than, the resin here in dispute, and in that case it was held to be free as a crude drug.— Ab. 36880 (T. D. 34920). Crude Gum Resin. — Protests which are sufficiently clear and specific to point out the action of the collector complained against, and what protestants 982 DTOEST OF CUSTOMS DECISIONS. claim the collector's action should have been, comply with the rf(|uirements of the statute, subsection 14 of section 28, tariff act of 1909. Fruzee v. Moffitt (18 Fed.. 584) ; U. S. v. Sulambier (170 U. S.. G21) ; Davies v. Artliur (96 U. S., 148) ; Ileinze v. Arthur's Executors (144 U. S., 28) ; Arthur v. Morgan (112 U. S., 49a) ; U. S. r. Shea (114 Fed., 38) ; U. S. u. Straus & Sons (5 Gt. Gust. Appls., — ; T. D. 34193) ; G. A. 5283 (T. D. 24244) ; G. A. G140 (T. D. 2G6S0) ; G. A. G400 (T. D. 27GG2) ; and G. A. G47G (T. D. 27704). Gum resin shown to contain impurities consisting of pieces of wood and dirt, or even with such impurities removed, is still crude gum resin if not further ad- vanced than (ho cliniiiiation of such impurities. Congress in providing for the free entry of crude gum resin was dealing with that substance and not a com- bination or a mixture of crude gum resin, sticks, dirt, and other impurities. U. S. V. Sheldon (2 Ct. Gust. Appls., 485; T. D. 32245) followtnl.— T. D. 34320 (G. A. 7549). The entry had been rcliquidated at I>aredo on the faith of instructions given by the Auditor for the Treasury Department, pending determination on appeal in another case of the question involved. That case — U. S. v. Sheldon (2 Gt. Gust. Appls., 485; T. D. 32245) — was decided adversely to the Government and controls this case. The facts of record adequately rebut the presumption of correctne.ss that attends the reliquidation ; the resin was entitled to free entry. — Lange Soap Go. v. U. S. (Gt. Gust. Appls.), T. D. 33005; (G. A. Ab. 28935) T. D. 32655 reversed. Celery Seed. Geleby Seed, Aromatic Variety. — The evidence here, while not ample, is sufficient to support the finding that the importation was not garden celery seed, but celery seed of the aromatic kind, used commonly in the drug trade and as such was free of duty. — U. S. v. Squibb & Sons (Gt. Gust. Appls.), T. D. 32081; (G. A. Ab. 26002) T. D. 31727 affirmed. Wild-celery seed is free of duty under paragraph 559 as a " seed aromatic, not a garden seed."— T. D. 31476 (G. A. 7200). Snake Skins. — Dried snake skins, stretched and mounted on sticks, and used in compounding Chinese medicines, were claimed to be free of duty under paragraph 559 as a crude drug. Protest sustained.— Ab. 24206 (T. D. 31070). DECISIONS UNDER THE ACT OF 1897. Crude Drugs, Special Selection and Packing. — Belladonna, digitalis, and hyo.scyamus leaves, .selected and put in bottles, free of duty under paragraph 548, as crude drugs, the selection of the leaves not being an advancing process under paragraph 20.— T. D. 19584 (G. A. 4205). Dog Grass, which has been cut into lengths of about two-fifths of an inch, held to be not advanced in value, and to be free of duty under the provision in paragraph 548, for drugs which are " not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process, and not specially provided for." U. S. v. Schoellkopf (suit 2876), fol- lowed.— T. D. 23142 (G. A. 4952). Crude Drugs, Prepared. — Peeled colocynths, sliced belladonna root, siftings from Spanish flies, scraped or cleaned orris root, and split rhubarb root are held to be crude nonedible drugs, not advanced in value or condition, and free of duty under paragraph .548.— T. D. 19455 (G. A. 4172). Guarana, which is prepared from the seeds of PauUinia snrhilis by pounding the kernels in a mortar after being softened by soaking in water and then shaping the resultant mass into sausage-like rolls, which are dried in the sun, FREE LIST. 983 and which is not used as a medicine without being first prepared as a powder, extract, or elixir, is exempt from duty under the provision in paragraph 548 for crude drugs not edible, not advanced in value or condition by refining, grinding, or other process and not specially provided for, and is not dutiable under para- graph 68 as a raetlicinal preparation. Cowl v. U. S. (124 Fed. Rep., 475) and U. S. V. Merck (66 Fed. Rep., 251; 13 C. C. A., 432) followed.— T. D. 22782 (G. A. 4859). Spruce Gum, cleaned by hand of sticks, bark, and moss, free under para- graph 548 as a crude drug not advanced. — T. D. 21714 (G. A. 4585). Gum Tragacanth, classified as a drug advanced in value or condition under paragraph 20, was claimed to be free of duty under paragraph 548, relating to crude drugs. Protest sustained.— Ab. 22073 (T. D. 30086). Marjoram and Thyme Leaves are not spices, but are known and recognized commercially as herbs, and are drugs. Such articles, being crude and inedible, are free under paragraph 548. Articles used to flavor or spice food are not edible in the ordinary sense or according to common understanding. Cruikshank v. U. S. (59 Fetl. Rep., 446) followed; G. A. 4292 (T. D. 20208) cited and followed.— T. D. 24173 (G. A. 5266). Savory Leaves in Bottles. — The commodity in question is savory, put up in small glass bottles. This is the same commodity that was held in Ab. 21547 (T. D. 29887) to be free of duty under paragraph 548.— Ab. 23177 (T. D. 30585). Savory Leaves in Bales. — G. A. 5266 (T. D. 24173) governs in this case. There the commodities passed upon were marjoram and thyme leaves. The evidence showed that they were used in the same way that the savory is used and were imported In practically the same condition. The savory is an herb in a crude condition and free of duty under paragraph 548 as u crude drug. — Ab. 21547 (T. D. 29887). Dried Lizards.— Lizards which are dressed and dried while stretched on pieces of bamboo are free of duty under paragraph 548 as a crude drug and are not dutiable at 10 per cent ad valorem under section 6 as a nonenumerated unmanufactured article.— T. D. 27601 (G. A. 6437). Dried lizards, used in compounding a Chinese medicine, are free of duty under paragraph 548, relating to " drugs, such as dried insects, which are drugs and not edible and are in a crude state." — Wing On Wo v. U, S. (C. C), T. D. 27496; Ab. 9236 (T. D. 26890) reversed. Papaw Milk, being the juice of the papaw melon in liquid form and in its natural crude condition, is free of duty as a drug, not edible and in a crude state, under paragraph 548, and is not dutiable uncjer paragraph 68 as a medic- inal preparation not containing alcohol. T. D. 21347 (G. A. 4474) ; T. D. 17639 (G. A. 3687) ; U. S. v. Godwin (C. C), 91 Fed. Rep., 753.— T. D. 22451 (G. A. 4755). Gum Kesin or Rosin. — The importation is of gum resin or rosin. This is the product of the ordinary treatment that oleoresln or crude turpentine is subjected to in order to separate its contents. By the application of heat the turpentine is vaporized, passed through a worm, and condensed ; the resin content being at the same time run off from tlie boiler of the still into a vat, but cleansed, in passing through screens, of chips, bark, insects, and dirt, accumulated in taking the turpentine from the tree. These processes have been uniformly held not to advance an article from its crude state ; not to advance it either in value or condition as those terms are used and uniformly construed in revenue statutes. They merely serve to get the article by itself. The terms " in a crude state " 084 DIGEST OF CUSTOMS DECISIONS. aiv Itroatl en()u.i,'li to iiirhide as "crude" all the Krades of resin shown by the record in this case. Korssli'r & Ilasslaclicr t'honiicnl Co. v. U. S. (94 Fed. Hep., 822) ; U. S. f. Godwin (01 Fetl. ltci>., 7r)3) ; Sdioenemann v. U. S. (11!) Fed. Itep., 584).— U. S. r. Sheldon &^o. (Ct. Oust. AppKs.), T. D. 32245; (G. A. 7107) T. I>. ;509S2 affirmed. Crude Gum Hesin.— Gum resin produced from the juice of the -rutta-percha, containin;,' sand and small pieces as advanced in value. — T. D. 16645 (G. A. 3290). Papaw Melon Juice in Powder Form.— A powder made from the juice of the papaw melon. <-auglit in pans, dried in the sun, sifted to remove foreign substances, and imcked in tins, is free and not dutiable ns a medicinal prepara- tion. T. IX 17(;:;9 (G .a. 3687).- U. S. r. Godwin (C. C), 91 Fe.l. Keii., 753. FREE LIST. 985 DECISIONS UNDER THE ACT OF 1890. Elaterium in cakes, prepared from the juice of tlie fruit of ecballiuni elaterium by evaportttion and drying, and containing a medicinal drug Icnown as " elaterine," wliicli, however, is extracted from the calves before it is used is free as a drug in a crude state, and is not dutiable as a drug which has been advanced in value or condition by refining or grinding or by some process of manufacture, nor as a medicinal preparation. — U. S. v. Merck, 66 Fed. Rep.. 251; reversing T. D. 11.372 (G. A. 747). Excrescences — Dried Fungus Free As.— Dried fungus is free as an ex- crescence and not as a crude vegetable substance nor dutiable as a vegetable. — T. D. 14843 (G. A. 2526). Lactucarium, the dried juice of the lettuce plant, is free and is a drug. — T. D. 11979 (G. A. 892), Lycopodiuni. — Spores of a climbing moss known as lycopodium held free of duty as a crude drug and not as seeds not specially provided for. — T. D. 11080 (G. A. 523). Celery Seed of a cheap kind, unfit for garden seed, for use in the manufac- ture of celery salt, condiments, flavoring extracts, and medicinal preparations, are free as crude nouedible drugs.— T. D. 12726 (G. A. 1375). Colcliicum and Staphisacre Seeds held free of duty as crude nonedible drugs.- T. D. 12730 (G. A. 1379). Larkspur Seed is free as a crude nonedible drug. — T. D. 12732 (G. A. 1381). Quince Seed. — In T. D. 11212 (G. A. 571) the board decided that quince seed fil for propagation were not entitled to free entry under paragraph 560. The appellants in this case have submitted sufficient evidence to show that the seed in question have no commercial value other than as drugs, actual tests showing that a very small percentage of such seed contain the germs of life. The goods are drugs, such as seeds of morbid growth, not advanced in value or condition by refining, grinding, or other process of manufacture, and not edible.— T. D. 14152 (G. A. 2151). Sabadilla, Conium, and Colchicum Seeds held free of duty as crude non- edible drugs, T. D. 12727 (G. A. 1376).— T. D. 12728 (G. A. 1377). Stropanthi Seeds held free of duty as qrude nonedible drugs. — T. D. 12731 (G. A. 1380). DECISIONS UNDER THE ACT OF 1883. Celery Seed not intended to be sown or planted to raise celery to be con- sumed by man is not a medicinal seed but an aromatic seed and is not edible and is in a crude state and not advanced in value or condition by refining or grinding or by other process of manufacture is free and is not dutiable as garden seed. — Clay v. Magone (C. C), 40 Fed. Rep., 230. 4 78. Eggs of poultry, birds, fish, and insects (except fish roe pre- served for food purposes) : Provided, hoicever, That the importation of eggs of game birds or eggs of birds not used for food, except specimens 1913 for scientific collections, is prohibited : Provided further. That the im- portation of eggs of game birds for purposes of propagation is hereby authorized, under rules and regulations to be prescribed by the Secretary of the Treasury. 1909 986 DIGEST OF CUSTOMS DECISIONS. 2n6. Efijis, not siKH-ially providtMl for in this swtion, 5 cents per dozen. 50<). K;;gs of birds, tisii, and instn-ts (except tisli roe preservej;gs of game itinls or e;:!,'s of l)ir(ls not used for food, except specimens for scientific collections, is prohihitinl : Provided further, That the importation of ej:y:s of game birds for purposes of propagation is hereby authorized, under rules and regulations to be prescribed by the Secretary of the Treasury. 244. Eggs, not specially provide Fed. Kep., r.3). Rossman r. U. S. (T. D. 31321) ; Ilartranft v. Wiegman (121 U. S., GOtt) distingui.sbeickled, not .specially enumerated or provided for in this Act, 50 cents per hundred pounds. 283. Salmon, and all other fish, prepareil or preserved, * * * not specially enumerated or provided for in this Act, 25 per centum ad valorem. ()!)9. Fish, fresh for immediate consumption. 700. Fish for bait. DECISIONS UNDER THE ACT OF 1913. Codfish With Portion of Bones Removed. — Codfish from which a portion of the bones have been removed, free of duty under paragraph 483. — Dept. Order (T. D. 35642). DECISIONS UNDEIl THE ACT OF 1909. Anchovies, Pickled and packed in half-barrels, are dutiable as " herrings, pickled," under paragraph 272.— T. D. 31204 (G. A. 7151). Salted Anchovies in Icegs, classified as " fish in packages, containing less than one-half barrel " under paragraph 270, were claimed to be dutiable as salted herrings (par. 272). Protest sustained.— Ah. 2.536G (T. D. 31524). Yarmouth Bloaters and l)i};by Chicks dutiable as herring under para- graph 272.— Dept. Order (T. D. 33181). Dried Codfish in drums cla.ssified as fish in packages of less than one-half barrel under paragraph 270, was held dutiable as "fish dried" (par. 273). Ab. 23837 (T. D. 30865) followed.— Ab. 26343 (T. D. 31832). Frosh-VVater Fish in Half-Barrels. — Fresli-water fish in packages of less than 100 pounds dutiable under paragraph 271, at the rate of one-fourtli of 1 cent per pound.— Dept. Order (T. D. 32308). Fresh-Water Fish, Frozen, classified under paragraph 273, held dutiable as fresh-water fish (i)ar. 271). G. A. 3954 (T. D. 1S313) followed.— Ab. 30705 (T. D. 33018). Frozen Fish classified under paragraph 270 as "fish in packages, contain- ing less than one-half barrel, and not specially provided for," was claimed to be dutiable as "fish frozen, not specially provided for" (par. 273). The Protestant's claim is untenable, for it has l)een held in Loggie v. U. S. (137 Fed. Rep., 813; T. D. 2G340) that the provision for " fish in packages, con- taining less than one-half barrel, and not specially provided for," is more specific than that for "fish frozen, not specially provided for." — Ab. 26327 (T. D. 31813). Fish in Packages. — The evidence is to the effect that in the fish trade a barrel is 200 pounds and a half barrel is 100 pounds net of fish; that the weight varies somewhat on accoinit of evaporation or leakage after being packed ; that a half barrel would lose on an averge of 3 or 4 pounds in weight ; that half FREE LIST. 991 barrels of fish might vary in weight 5 or 6 pounds; and that the packages were bought and sold as half barrels or 100 pounds of fish. — Ab. 37794. Halibut Packed in Ice. — The merchandise is reported by the collector to consist of fresh halibut packed in ice, in packages of not less than one-half barrel. Duty was assessed under paragraph 273 as halibut, fresh. U. S. V. Perry (171 Fed. Rep., 303; T. D. 29691) is controlling upon the is.sue here presented. In that case the court held mackerel, halibut, or salmon are more specifically enumerated in paragraph 261 (act of 1897) as "fish packed in ice not specially provided for," than as " mackerel, halibut, or salmon, fresh." The effect of this decision applies with equal force to the correspond- ing provisions in the present tariff act.— Ab. 25838 (T. D. 31675). Herrings Naturally Frozen immediately after being caught, classified as fish frozen or otherwise prepared for preservation under paragraph 273, were held dutiable under the provision in paragraph 272 for " herrings, fresh." G. A. 5992 (T. D. 26217) followed.— Ab. 29755 (T. D. 32823). Fresh Mackerel Packed in Ice in Packages. — The merchandise does not come within the ea nomine designation of fresh mackerel in paragraph 273. It was properly assessed as fish in packages of less than one-half barrel, dutiable at 30 per cent ad valorem under paragraph 270.— Strohmeyer & Arpe Co. V. U. S. (Ct. Gust. Appls.), T. D. 34530; (G. A. Ab. 34762) T. D. 34186 affirmed. Mackerel, Halibut, or Salmon, Fresh, when imported packed in ice in packages of a capacity of less than one-half barrel, dutiable under paragraph 270 and not under the first clause of paragraph 273.— Dept. Order (T. D. 29973). Fresh Salmon. — The provision for " salmon, fresh," is more specific than that for " fish in packages, containing less than one-half barrel, and not spe- cially provided for."— Ab. 26324 (T. D. 31813). Wobla, From the Caspian Sea. — Certain Russian fish from the Caspian Sea, called " wobla," held not to be herrings within the intent of Congress, as clearly expounded by the Court of Customs Appeals in U. S. v. Miller & Tokstad (5 Ct. Cust. Appls., — ; T. D. 34443). Such fish were therefore prop- erly classified as fish, smoked, dried, salted, pickled, or otherwise prepared for preservation, at three-fourths of 1 cent per pound under paragraph 273. Ab. 29968 (T. D. 32847), passing upon a record not as full and complete as the record here made up and decided before (5 Ct. Cust. Appls., — ; T. D, 34443). overruled.— T. D. 34603 (G. A. 7581). DECISIONS UNDER THE ACT OF 1897. Dried Fish in Packed Packages. — Dried fish in 1-pound paper packages that have been sealed and placed in numbers from 100 to 110 packages in a box were not dutiable under paragraph 258, the 1-pound packages being wrongly taken as a unit for classification. The larger wooden box, containing, of the 1-pound packages of fish, a hun- dred or more, was the proper unit for classification and so the importation was dutiable under paragraph 261. John R. Fulton & Co., G. A. 4743 (T. D. 22414) ; In re Johnson (56 Fed. Rep., 822) ; and Kauffman Bros. v. U. S. (99 Fed. Rep., 430) distinguished.— U. S. v. Yamashita et al. (Ct. Cust. Appls.), T. D. 31435; T. D. 30317 (C. C.) and Abs. 7521, 7522 (T. D. 26637) affirmed. Boxes Bound Together — Packages. — Four boxes, each containing 25 pounds of smelts, were placed end to end, and secured together in that position by nail- ing a board along the tops and another board along the bottoms of the boxes. 992 DIGEST OF CUSTOMS DECISIONS. so that by merely sawing throu.LMi the top and hoitoiu Imanls in tlinv places the four boxes would be detached from each other; Jlcld, that fish packed in the niaiiiier described are packed in packages of 25 pouiuls each, and are there- fore dutiable under the provision in paragraph 258 for " lish in packages con- taining less than one-half barrel." G. A. G059 (T. D. 2G441) dislinguished.— T. D. 2G7G9 (G. A. 61G6). Pish in Compartment Tackajies. — Fish packed in a box or case divided into s(>veral conipartnuMits, each compartment containing a suflicient number of pounds, so tiiat the total (piantity aggregates not less tiian 100 pounds (the weight of a one-half barrel of fish), do not fall witliin the provision of para- graph 258 for " fish in packages containing lo^ss than one-half barrel," pro- vided that the box or case constitutes but one package, having but one covering forming the inunediale receptacle of the lish.— T. D. 2G441 (G. A. G059). Frozen Pish in Packages Containing Less Than One-Half Barrel. — The provision in paragraph 258 for " fish in packages containing less than one-half barrel, and not speciiUly provided for," is more specific than that in paragraph 261 for " fish, fresh, frozen, packed in ice, or otherwise prepared for preserva- tion, not specially provided for." The provision in section 7, tariff act of 1897. that where two or more rates of duty are applicable to importeil merchandise, " it shall pay duty at the highest of such rates," Held, not to apply in a case in which, as where one of two applicable rates is specific and the other ad valorem, it would be impossible to say that there would be practicable uniformity as to the relative amounts of duties assessed. There is a presumption that every provision in a customs act classifying merchandise has relation to some existing course of business. — Loggie v. U. S. (C. C. A.), T. D. 2G340; T. D. 26341 (C. C.) and Ab. 3148 affirmed. Weiglit of Urine N«t Part of Weight of the Pish.— The weight of the brine in which salt or piclvled fish in barrels is immersed is not part of the dutiable weight of the fish. Said dutiable weight is the actual weight of the fish including whatever brine may cling to it or may have been absorbed by it— T. D. 25409 (G. A. 5717). Packages Less than Half Harrel. — Codfish packed in ice, dried, or other- wise prepared for preservation, imported in drums containing less than a half barrel, is dutiable under the provision herein for fish in packages containing less than one-half barrel and not as fish preserved, etc., under paragraph 261. — U. S. V. Harvey (C. C. A.), T. D. 27136; T. D. 26077 (C. C.) reversed and T. D. 25089 (G. A.) allirmed. Frozen Halibut Not Dutiable as Fresh Halibut. — The provision for mack- erel, halibut, and salmon, eo nomine, in paragraph 261 covers such fish only when fresh, i)ickled, or salted. If in any other condition, they are dutiable at three-fourths of 1 cent per ixunid under the opening clause of the same para- graph or at 30 per cent under paragraph 208. In re Mattlage, G. A. 5726 (T. D. 25429), cited and followed.— T. D. 25430 (G. A. 5727). Herring Naturally Frozen immediately after being caught are dutiable as " herring.s, fresh," un as smoked fish under paragraph 261, except that if in packages containing less than a half barrel they are dutiable FREE LIST. 993 as " fish in packages containing less than one-half barrel," under paragraph 258, whenever the atl valorem rate there provided exceeds the specific rate pro- vided in said paragraph 261.— Mattlage v. U. S. (C. C), T. D. 26037; (G. A. 5726) T. D. 25429 affirmed. Smoked herrings imported in wooden boxes of less than one-half barrel capacity are dutiable at 30 per cent ad valorem under paragraph 258, or at three-fourtlis cent per pound under paragraph 261, whichever rate may be the higher. Meyer & Lange v. U, S. (not reported) followed; T. D. 19421 (G. A. 4160) reversed. Where the tariff provides two rates for the same article, the higher rate is chargeable.— T. D. 22969 (G. A. 4908). Mackerel Packed in Ice. — Mackerel, halibut, and salmon, packed in ice, are more specifically enumerated in paragraph 261 as " fish packed in ice, not spe- cially provided for," than as " mackerel, halibut, or salmon, fresh." — U. S. v. Perry (C. C), T. D. 29691; (G. A. 6208) T. D. 26856 aftirmed. Pilchards, commonly known as herring, dutiable at one-half cent per pound under paragraph 260.— T. D. 19420 (G. A. 4159). Russian Sardines as Herrings. — Small kegs of pickled Russian sai'dines are dutiable as " herrings, pickled or salted," at one-half cent per pound under para- graph 260, and not at 40 per cent ad valorem under paragraph 258. U. S. v. Rosenstein Bros. (U. S. C. C. A., second circuit), decided November 15, 1899, followed.— T. D. 21978 (G. A. 4653). Shark Fins. — Protest overruled claiming sharks' fins assessed under para- graph 270 as fish in packages of less than one-half barrel, to be dutiable under the first provision of paragraph 273.— Ah'. 29788 (T. D. 32830). Smelts. — Smelts, fresh, frozen, in boxes containing 9 to 26 pounds each, are dutiable as fish in packages containing less than one-half barrel, at 30 per cent ad valorem under paragraph 258, and not as fresh frozen fish at three- lourths of 1 cent per pound under paragi-aph 261. In re Frye, G. A. 4908 (T. D. 22969).— T. D. 24848 (G. A. 5514). Sturgeon. — Acipenser rubiciindus, or sturgeon of the Great Lakes, held to be distinctly a fresh-water fish and dutiable under paragraph 2.59. — T. D. 21759 (G. A. 4599). Brook Trout — Fresh-Water Fish? — The eastern brook trout, brook trout, or speckled trout (Salvelinus fontinnlis) is nonmigratory or migratory in its habits, according as it lives in the small streams at the headwaters of Atlantic coastal rivers or in the larger rivers nearer the sea ; and it is incumbent upon importers seeking to have this species classified as " fre.sh-water fish," under paragraph 259, to show the habitat of the fish imported. — T. D. 23722 (G. A. 5138). Weight of Fish. Salted Herring in Bulk. — In assessing the duty imposed on salted hei*ring according to weight, under paragraph 260, 28 in every 228 pounds should be allowed on account of salt, dirt, etc. Trade Custom. — It was shown that in selling salted herring in bulk from the holds of fishing ves.sels it had been a long-standing custom to allow 28 out of 228 pounds for salt, dirt, etc. ; that this allowance was not excessive, and that at no time does this 28 pounds enter into the marketable weight of the fish. Held, that a like allowance should be made in ascertaining tlie dutiable weight of the fish. 60690°— 18— VOL 1 63 904 DIGEST OF CUSTOMS DECISIONS. Inm AitKETABLE PORTION OF IMPORTATION. — Where it is established that a certain portion of imported fish, consising of salt, scale, etc., never enters into the marketable weight of the fish in trade, the case falls within the well-settled principle that duty can bo assessed only upon such morcliandiso as is brought into a port of entry and becomes a part of the body of tlie mcrcliaiidise of the country.— Lincoln v. U. S. (C. C), T. D. 30647 ; Ab. 17676 (T. D. 286:26) reversed. DECISIONS UNDER THE ACT OF 1894. Salted Eels in Barrels are dutiable as fish salted or pickled. — T. D. 18171 (G. A. 3928). Fish, — Under the rule of construction requiring each part of a law to be made effective if possible .psiragrapb 4S1 is geiKM'ic and paragraph 210 ex- ceptional and specific; conse(iuently salt-water fish, fresh and packed in ice, is dutiable under paragraph 210 and not free under paragraph 481. Affirming T. D. 15698 («. A. 2879) and 70 Fed. Rep., 775.— De Long v. U. S. (C. C. A.), 76 Fed. Rep., 453. DECISIONS UNDER THE ACT OF 1890. Beches de Mer or Tripangs (sometimes called sea cucumbers) which have been boiled, split open, gutted, dried, and smoked are smoked fish. — T. D. 11585 (G. A. 760). Cisco or Lake Herring, fresh frozen fish, dutiable as frozen fish and not as herring.— T. D. 14004 (G. A. 2115). Live Goldfish are fresh fish and not live animals.— T. D. 1.5379 (G. A. 2773). Russian Sardines are dutiable as herring pickled or salted and not as fish otherwise prepared nor as fish prepared, etc. — T. D. 17577 (G. A. 3668). Shark Fins imported in boxes weighing 40 pounds each, dried and prepared for preservation, are dutiable as fish prepared and not as fish in cans or pack- ages.— T. D. 10744 (G. A. 297). DECISIONS UNDER THE ACT OF 1883. Dry Salted Codfish, never pickled, imported in 1888 in dry flour or sugar barrels incapable of containing liquids, were dutiable as fish not specially enumerated and not as foreign-caught fish. But as the protest was not suffi- cient to notify the collector of the claim the judgment below is reversed and a judgment ordered for the defendant. — Presson v. Russell, 152 U. S., 577. Foreign-Caught Fish. — Fish caught in foreign waters, salted or pickled, and imported in ankers wliich have each a capacity of about 80 pounds or less, and not in barrels or h.nlf barrels, which have each a capacity, respectively, of about 200 or 100 pounds, wliicli were generally bought and sold by the trade of this country as " sardelles," are dutiable as foreign-caught fish, etc., and not as anchovies and sardines. Fish caught in foreign waters, salted or pickled, and imported in ankers which have each a capacity of about 80 pounds or less, and not in barrels or half barrels, which have each a capacity, respectively, of about 200 and 100 pounds, which were generally bought and sold by the trade in this country at and prior to the passage of this act as " anchovies " or " sardines," are dutiable under paragraph 281 and not as " foreign-caught fish." — Reiss v. Magone (C. C), 39 Fed. Rep., 105. FREE LIST. 995 Fresh Fish, that is, unsalted or iincured fish, importod in bulk or other- wise than in barrels and half barrels, in a frozen condition, to be put upon the market for inunediate use, are entitled to admission to the ports of this country free of dut.v, and the importer is only obliged to furnish the collector with proper or reasonable proof or assurance of his purpose in good faith to put them upon the market for immediate use. — Cross v. Seeberger, 30 Fed. Rep., 427. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Fresh Fish imported frozen together in barrels or large cakes are dutiable at 50 cents per 100 pounds and are not free as fish, fresh, for immediate con- sumption under R. S. 2505. Though originally caught in American waters and frozen in Canada, they are subject to duty unless upon importation proof of identity be made under Treasury regulations. — Gauthier v. Bell (28 Int. Rev. Rec, 210; 2 Cin. Law Bui., 153), 10 Fed. Cas., 103. 1913 484. Fish skins. 1909 568. Fish skins. 1897 556. Fish skins. 1894 483. Fish Skins. 1890 573. Fish skins, i»SJh 333, providing for " flax straw," and is not dutiable as tow of flax under paragraph 336. The provision for " tow of flax " in paragraph 330 has no commercial moaning which would include flax straw, broken.— T. D. 32857 (G. A. 7395). DECISIONS UNDER THE ACT OF 1897. Pewchnddy Hemp is properly dutiable as hemp at the rate of $20 per ton under (he provision.s of paragraph 327.— T. D. 20288 (G. A. 6018). Flax Noils, produced by the combing of the tow of flax, are not dutiable as tow of flax, but as waste not specially jirovidod for. Ritchie v. U. S. (141 Fed. Rep., 664; T. D. 26461) followed.— T. D. 27907 (G. A. 6.558). Flax noils are not dutiable under paragraph 326 as " tow of flax," either directly or by similitude, but under paragraph 463 as "waste, not specially provided for."— Ritchie v. U. S. (C. C), T. 1 ). 26461 : (G. A. .5.560) T. D. 24963 reversed. Flax Straw distinguished from the "tow of flax." and certain merchandise used for upholstering and not for spinning purposes, held to be dutiable as " flax straw," luider paragraph 323, and not under paragraph 326 as " tow of flax."— T. D. 20422 (G. A. 4314). SciitchinR Tow, produced in the process of scutching or of hackling flax, which is largely used for the manufacture of coarse yarns, twine, rope, and coarse cloth, although chiefly used for paper stock, is dutiable as " tow of flax," at $20 per ton, uikIcm- paragraph 326, and is not free under paragraph 632 as "paper stock fit only to be converted into iiaper."— T. D. 20424 (G. A. 4316). DECISIONS UNDER THE ACT OF 1894. Canadian (Scutched) Fla.x. — Canadian scutched flax is free and not duti- able as flax hackled.— T. D. 16829 (G. A. 3348). DECISIONS UNDER THE ACT OF 1883. Kant India Bombay Hemp. — An article known in trade as "East India Bombay hemp," invoiced and entered as such, is dutiable as hemp, and testi- mony that it is in effect a species of sisal grass will not cause it to be dutiable as such.— Bailey v. Cadwalnder (C. C), 43 Fed. Rep., 294. 1913 48(>. Flint, flints, nml Hint ston(>s, unground. 1909 569. I'lint. flints, ;iii(l llini stones, unground. 1897 557. Flint, flints, .-nid flint stones, unground. 1894 484. Flint, flints, and ground flint stones. PKEE LIST. 997 1890 574. Flint, flints, and ground flint stones. 1883 701. Flint, flints, and ground flint stones. DECISIONS UNDER THE ACT OF 1909. Silex Lining.— On the authority of Tamm's case, G. A. 7235 (T. D. 31705), and the decisions therein cited, the protests are sustained and the collector directed to reliquidate the entries, admitting the merchandise free of duty as " flint stones, unground," under paragraph 569. T. D. 31705 was reversed in T. D. 32173 (C. C. A.).— Ab. 26146 (T. D. 31774). DECISIONS UNDER THE ACT OF 1897. Flint Stones Incased in Cement in the form of bricks, commercially known as patent silex linings and used for lining tubes in cement mills. Held to be dutiable under section 6 as unenumerated manufactured articles and not under paragraph 97, the articles not being susceptible of decoration. — T. D. 29611 (G. A. 6877). 1913 487. Fossils. 1909 570. Fossils. y 1897 558. Fossils. 1894 486. Fossils. 1890 576. Fossils. 1883 ^02. Fossils. 488. Fruits or berries, green, ripe, or dried, and fruits in brine, not specially provided for in this section. 571. Fruits or berries, green, ripe, or dried, and fruits in brine, not specially provided for in this section. 559. Fruits or berries, green, ripe, or dried, and fruits in brine, not specially provided for in this Act. 1894 489. Fruits, green, ripe, or dried, not specially provided for in this Act. 1890 580. Fruits, green, ripe, or dried, not specially provided for in this Act. 1913 1909 1897 1883 704. Fruits, green, ripe, or dried, not specially enumerated or provided for in this Act. DECISIONS UNDER THE ACT OF 1909. Cherries in Brine, Sulfured. — Reliance was not placed upon the saline solu- tion, but rather upon the sulphur fumes. Hence we can not find that this com- modity is embraced within the provision in the statute for fruits in brine and accorded therefore free entry.— Ab. 32400 (T. D. 33433). A saline solution used in packing fruit is used as a preservative simply and fruit of the kind is " in brine " in the language of paragraph 559. Without undertaking to fix what percentage of salt in a solution will make that solution brine, the evidence here does not warrant the conclusion that the fruit of this importation was "in brine." — Mihalovitch. Fletcher & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33372; (G. A. Ab. 30741) T. D. 33018 affirmed. Alligator Pears, classified as vegetables under paragraph 269, were held to be free of duty under paragraph 571 as fruits.— Ab. 22919 (T. D. 30447). Umeboshi. — There may be kinds of umeboshi or umezuke packed in their own juices, but we are convinced that the importation represented by the sample submitted to us is not a fruit packed in its own juice, but a fruit in brine and therefore entitled to free entry. — Sakai et al. v. U. S. (Ct. Cust. Appls.), T. D. 34196; (G. A. Ab. 33522) T. D. 33732 reversed. 998 DIGEST OF CUSTOMS DECISIONS. A Japanese commodity known as umezuko, umeboshi, or akauniczuke. which is a plum-like fruit preserved in its own juice and salt, is ator Pears, being entirely distinct from the common pear, are not dutiable under the provision for pears in paragraph 202, but are free of duty under the provision in paragraph 559 for fruits, green, ripe, or dried, not specially provided for.— T. D. 22003 (G. A. 4807). Cherries and Green Almonds in Brine. — Cherries in brine are free under the provisions for "fruits in brine" in paragraph 559, and are not dutiable at 25 cents per bushel as " cherries, green or ripe," under paragraph 202. The green fruit of the almond tree in which the pit has not formed, imported in brine, is exempt from duty as " fruit in brine " under said paragraph 559, and is not dutiable at 4 cents per pound undiM- the jtrovision for " almonds, not shelled." in paragraph 209, said provision having reference to the almond nut of connnerce. which is the stone or kernel of the fruit. — T. I). 24003 (G. A. 5417). Chinois in Brine.— The citrus fruit known as " chinois." which seems to be a small lime, imported in brine, is dutiable at 1 cent per pound under paragraph 200. providing for " oranges, lemons, limes." etc.. and is not free of duty as " fruits in brine, not specially provided for," under paragraph 559. — T. D. 24918 (G. A. 5548). Halved Lemons and Oranges in Brine. — Oranges and lemons cut in two and immersed in brine, and which arrived with the pulp in an inedible state and more or less separated from the peel, are exempt from duty as fruits in brine under paragraph 559, and are not dutiable as orange peel or lemon peel, preserved, at 2 cents per pound under iiaragrajjh 207. or at 1 cent per pound as oranges or lemons under paragraph 200. Hills Bros. Co. v. U. S. (decision filed May 23, 1903. suit 3008). Barrels containing said fruit are not within the provisicms of paragraph 205, imposing .30 per cent ad valorem upon barrels containing lemons and oranges, but are free as the usual coverings of their contents. Karthaus v. Frick (14 Fed. Cas.. 130) ; U. S. v. Leggett (00 Fed. Rep., 300) ; In re Irsch, G. A. 3350 (T. D. 10831) ; In re Fernandez, G. A. 5172 (T. D. 23853).- T. D. 24.507 (G. A. 5379). Limes in Brine. Fruit in Bkine. — Held that limes in brine are within the provision in para- graph 559 for " fruits in brine, not specially provided for," rather than for ' limes," in paragraph 200. especially as, preceding the passage of said act, it had been the practice of the Treasury Department for a long period of years to regard such articles as not within prior like enumerations of "limes," and Congress had meanwhile .several times reenacted the same expression thus construed.— Brennnn r. V. S. (C. C. A.), T. D. 20317; T. D. 25274 (C. C.) and (G. A. 5307) T. D. 24320 rever.sed. FREE LIST. 999 Prickly Pears not dutiable as pears, but free under the provision of para- grapli 559 for fruits, green or ripe.— T. D. 21458 (G. A. 4510). Umeboshi or Umezuki. — Tlie Japanese product linown as umeboshi or umezuki, consisting of tlie fruit of tlie ume tree preserved in its ov^^n juice and salt, is not free of duty as fruit in brine under paragraph 559, nor dutiable as a nonenumerated article under section 6. It seems that such commodity is properly assessable, directly or by similitude, as fruit preserved in its own juice under paragraph 263, and was erroneously classified as " plums " under paragraph 262.— T. D. 26931 (G. A. 6237). 1913 1909 1897 1894 1890 1883 489. Fruit plants, tropical and semitropical, for the purpose of propa- gation or cultivation. 572. Fruit plants, tropical and semitropical, for the purpose of propa- gation or cultivation. 560. Fruit plants, tropical and semitropical, for the purpose of propa- gation or cultivation. 487. P^ruit plants, tropical and semitropical, for the purpose of propa- gation or cultivation. 577. Fruit plants, tropical and semitropical, for the purpose of propa- gation or cultivation. 703. Fruit plants, tropical and semitropical, for the purpose of propa- gation or cultivation. DECISIONS UNDER THE ACT OF 1909. Tropical and Semitropical Fruit Plants. ^The term "tropical and semi- tropical fruit plants " is limited to such species as are indigenous to tropical and semitropical climates. — Dept. Order (T. D. 32441). DECISIONS UNDER THE ACT OF 1897. Seedling Orange Trees of mandarin variety are free under paragraph 560 and not dutiable as nursery or greenhouse stock. — T. D. 20009 (G. A. 4255). 1913 490. Fulminates, fulminati*ig powder, and other like articles not spe- cially provided for in this section. 434. Fulminates, fulminating powders, and like articles suitable for 1909 miner's use, 20 per centum ad valorem ; all other not specially provided for in this section, 30 per centum ad valorem. ,„-_ 421. Fulminates, fulminating powders, and like articles, not specially provided for in this Act, 30 per centum ad valorem. 1894 1890 1883 324. Fulminates, fulminating powders, and like articles, not specially provided for in this Act, 30 per centum ad valorem. 439. Fulminates, fulminating powders, and like articles, not specially provided for in this Act, 30 per centum ad valoi-em. 4.34. Fulminates, fulminating powders, and all like articles, not spe- cially enumerated or provided for in this Act, 30 per centum ad valorem. 1913 491. Furs and fur skins, undressed. I 573. Furs, undressed. 1909 1 574. Fur skin of all kinds not dressed in any manner and not spe- l cially provided for in this section. 1561. Furs, undressed. 562. Fur skins of all kinds not dressed in any manner and not spe- cially providend other like articles. The same is not cocoa fiber. The importers claim that the same is entitled to free entry, under paragraph 597, as a fibrous vegetable substance unmanufactured and undressed. The protest is overruled.— T. D. 13591 (G. A. 1863). Sunn or IlafTia is free and not dutiable as hemp. — T. D. 15579 (G. A. 2839). DECISIONS UNDER THE ACT OF 1-883. Unmanufactured Rush, imported from China, cured but not split or dyed is free as " straw " and not dutiable as a raw or unmanufactured article not enumerated.— Blydenburgh v. Magone (C. C), 40 Fed. Rep., 573. 498. Grease, fats, vegetable tallow, and oils (excepting fish oils), not chemically compounded, such as are commonly used in soap making ^^^ or in wire drawing, or for stufiing or dressing leather, not specially pro- vided for in this section. 580. Grease, fats, vegetable tallow, and oils (excepting fish oils), such as are commonly used in soap making or in wire drawing, or for stufiing ^^^^ or dressing leather, and which are fit only for such uses, and not spe- cially provided for in this section. 568. Grease, and oils (excepting fish oils), such as are commonly used in .soap making or in wire drawing, or for stulling or dressing ^* leather, and which are fit only for such uses, and not specially provided for in this Act. 499. Grease and oils, * * * g|,(.ii as are commonly used in soap 1894 making or in wire drawing, or for stuffing or dressing leather, and which ai-e fit only for such u.ses, not specially provided for in this Act. 599. Grease, and oils, such as are commonly used in soap making or 1890 in wire drawing, or for stufiing or dressing leather, and which are fit only for such uses, not specially provided for in this Act. FREE LIST. 1007 1712. Grease, for use as soap stock only, not specially enumerated or provided for. 790. Soap stocks. DECISIONS UNDER THE ACT OF 1913. Niger-Seed Oil, lagely used for soap making and for manufacturing an article known as " Duresco," classified as an expressed oil under paragi-aph 45, was held entitled to free entry as an oil commonly used in soap making (par. 498).— Ab. 37689. Palm-Kernel Oil.- — Merchandise invoiced as " Distelfa " and as " palm- kernel oil soap stock," classified as an acid not specially provided for at 15 per cent ad valorem under paragraph 1, was held free of duty under paragraph 498.— Ab. 38965. Grease for Dressing Lieather. — Stearin, an oil which, mixed with other oils and sometimes without so mixing, is commonly used for stufling or dressing leather, is free of duty under paragraph 49S, and not dutiable at 15 per cent as an acid not specially provided for under paragraph 1. — T. D. 35894 (G. A. 7812). Vegetable Tallow. Mafura Tallow extracted from the seed of a tree that growns in Mozam- bique, Portuguese East Africa, being such a substance as. is commonly used in making soap, is entitled to free entry under the provisions of paragraph 498. Common Use in a Foreign Country. — The mere fact that such tallow had not been previously imported into and therefore not used in the United States in the making of soap does not preclude it from free entry, since it has been shown to be commonly u.sed in a foreign country for such purpose and possesses characteristics similar to like substances commonly used in soap making in the United States. Intent of Congress. — The Congress in omitting in the tariff revision of 1913 from paragraph 498 the words " and which are fit only for such uses " evidenced an intent to permit a more liberal use of the greases and oils provided for in that paragraph.— T. D. 35221 (G. A. 7698). DECISIONS UNDER THE ACT OF 1909. Wool Grease. — The legal effect of paragraph 580 is to cast upon importers the burden of establishing not only that the oil imported is fit for the uses therein enumerated, but that it has no practical commercial fitness for other uses than those named. Stone & Downer Co. v. U. S. (4 Ct. Cust. Appls., — ; T. D. 33266). There is here a clear preponderance of proof of the Government's contention that the grease of the importation was not so limited in its use. — U. S. V. Klipstein & Co. (Ct. Cust. Appls.), T. D. 34003; (G. A. Ab. 29103) T. D. 32681 and (G. A. Ab. 31415) T. D. 33217 reversed. Kromoline. — The article dealt in under the trade name of " kromoline," being a mixture of mineral oil, fish or vegetable oils, and other substances, is not an alizarin assistant, an acid, or any one of the soluble greases provided for in paragraph 32. Nor is such a mixture a fish oil and therefore within the exception in paragraph 580. Kromoline is a grease or oil " commonly used for stuffing or dressing leather, and fit only for such use," and is entitled to free entry under paragraph 580. — T. D. 31743 (G. A. 7246). Dressing Oil Distilled From Grease. — The term " fit only " implies that the article to which it applies has no practical commercial fitness for uses other than those designated. — Stone & Downer Co. et al. r. U. S. (Ct. Cust. Appls.), T, D. 33266; (G. A. Ab. 2909S) T. D. 32681 affirmed. 1008 DIGEST OF CUSTOMS DECISIONS. Coripol. — 'I'lif imixn-lcr Irstiticil that llic only use of tliii=; oil or jjrease is for stuflinj; or dressiiiK leather. Tlio t'iict that it niisht he used for some other purpose is immaterial. See G. A. 724G (T. D. 3174.'}). In construinu' the phrase " fit only for such use," Judge Townsend, in Oil Seeds I'ressiiijj; Co. i". U. S. (114 Fed., 793), says: The word "tit" .seems to be equivalent to "suitable" — the actual, practical, and commercial suitableness of the article for the purpose designated. See also Stone r. U. S. (1 Ct. Cust. Appls., .^)1.S; T. D. 31533). Held to be free of duty (par. 5S0).— Ab. 35079 (T. D. 34468). Niger Seed Oil. — Niger seed oil dutiable at the rate of 25 per cent ad va- lorem undtT paragraph 3. — Dept. Order (T. I^. 32615). Vegetable Tallow. — Conceding for flu> purposes of this case only that the merchandise is a vegetable tallow, or that it is commercially known as such, it is not the vegetable tallow described in paragraph 580, and it can not. there- fore, be admitted free of duty.— U. S. v. Davies, Turner & Co. (Ct. Cust. Appls.), T. D. 33364; (G. A. Ab. 29841) T. D. 32830 reversed. DECISIONS UNDER THE ACT OF 1897. Castor Oil. — A mixture of castor oil and oleic acid, held dutiable as castor oil by similitude under paragraph 33.— Isaacs, Vought & Co. v. U. S. (C. C), T. D. 27773; (G. A. 5718) T. D. 25410 affirmed. Niger-Seed Oil is free of duty under paragraph 568 as an oil " commonly used in soap making" and "fit only for such use." In order to be excluded from this provision, it is not enough that an oil can be used for other pur- poses; it must also be fit for such otlier purposes. — U. S. v. Colby (C. C. A.), T. D. 28078; T. D. 27498 (C. C.) affirmed and (G. A. 5954) T. D. 26109 reversed. Recovered Oil.— The phra.se " fit only for such use " means fit in a commer- cial sense; but whether an article must be held fit for a certain use, if when blended with other articles it becomes so fit, is a question now reserved. A dressing oil distilled from grease or degras being found by the Board of General Appraisers to be fit for other purposes than for dressing or stuffing leather, the evidence being conflicting, this finding will not be disturbed, and the importation was dutiable under paragraph 3. McKerrow Co., Ab. 6179 (T. D. 20312).— Stone & Downer Co. v. U. S. (Ct. Cust. Appls.), T. D. 31533; (Ab. 21485) T. D. 29877 affirmed. DECISIONS UNDER THE ACT OF 1890. * Crude Olein. — Said merchandise is commercially known as crude olein or oleic acid, is a fat oil of animal origin, chiefly and commonly used in soap making, and in its condition as imported fit only for such uses. — T. D. 15040 (G. A. 2617). 4 99. Guano, manures, and all substances used only for manure, 1913 iiuluding basic slag, ground or unground, and calcium cyanamid or lime nitrogen. .581. Guano, manures, and all substances used only for manure, in- 1909 eluding basic slag, ground or unground, and calcium cyanamid or lime nitrogen. I 121. * * * basic slag, ground or unground, $1 per ton. 1897 j -p^r) Gnario. niainires, and all substances used only for manure. 1894 500. Guano, manures, and all substances expressly used for manure. FREE LIST. 1009 1890 600. Guano, manures, and all substances expressly used for manure. 1883 505. Guano, manures, and all substances expressly used for manure. DECISIONS UNDER THE ACT OF 1913. «• Bone Precipitate. — In view of the appraiser's report that the merchandise consists of bone precipitate used chiefly as a fertilizer, it is held entitled to free entry under paragraph 499, as claimed. — Ab. 38576. Bone precipitate free of duty as a substance used only for manure under paragraph 499.— Dept. Order (T. D. 34451). Ground Limestone, the sole use of which is to fertilize the soil, is free of duty as a material used only for manure, paragraph 499. — T. D. 36589 (G. A. 7946). Radium Residuum. — The residuum of the manufacture of radium, con- sisting chiefly of silica, alumina, and lime, classified as unwrought earth under paragraph 76, was held free of duty as a substance used only for manure (par. 499).— Ab. 37079 (T. D. 35020). DECISIONS UNDER THE ACT OF 1909. Cottonseed Ashes, classified as a nonenumerated manufactured article under paragraph 480, were held free of duty as a substance used only for manure (par. 581). Ab 7697 (T. D. 26649) followed.— Ab. 25657 (T. D. 31263). Meat Tankage — Bone Tankage. — The testimony offered by the importer fairly shows that practically the only use of the exact commodity under con- sideration in this case is in the manufacture of fertilizer, and the Government offered no testimony to contradict this.— Ab. 26390 (T. D. 31S32). Rape Meal. — The rape meal of the importation was assessed as a non- enumerated manufactured article under paragraph 480. It was claimed to be a substance used only for manure and to be free of duty under para- graph 581. The evidence strongly tends to show that rape meal is used in this country for feeding stock, but it is sufficient to support the collector's finding that the importers failed to show the merchandise is of a cla.ss that has no com- mon, practicable, or profitable use other than use as manure. — Taylor et al. v. U. S. (Ct. Cust. Appls.), T. D. 33162; (G. A. Ab. 28066) T. D. 32379 affirmed. Ravison Meal, assessed under paragraph 480, was claimed to be free of duty under paragraph 581. Protests sustained on the authority of G. A. 7257 (T. D. 31800) and Ab. 26390 (T. D. 31832).— Ab. 28905 (T. D. 32645). Soya Cake Meal. — The phrase " used only for manure " in paragraph 581 embraces within its meaning substances used in the manufacture of fertilizer, the word " manure " as used in this act being synonymous with fertilizer. Shallus v. U. S. (129 Fed. Rep., 845; T. D. 25041). ■ The word "substances" as used in this act has a general rather than a spe- cial application, and with the words following, which denote the kind of sub- stances, applies generally to commodities of the kind therein described and not to the particular shipment which is the subject of a protest. Magone v. Heller (150 U. S., 70) and Marine v. Bartol (60 Fed. Rep., 601). The testimony in this case does not show that soya cake meal is used only for manure as that phrase as used in paragraph 581 has been construed, and does not bring it within the rule esta'^yiished by Magone v. Heller, supra, and Marine v. Bartol, supra.— T. D. 31800 (G. A. 7257). 60690°— 18— VOL 1 64 1010 DIGEST OF CUSTOMS DECISIONS. Beet Sugar Residue, sometimes called " l)eot slop," classified as molasses under paraf^raph 21(>, was iield free of duty as substances used only for manure (par. 581).— Ab. 27551 ( T. D. .-52140). Sweepings From Shoe Factories. — Scrap or waste leather, sweepings from floors of shoe factories, assessed as waste under paragraph 479, was held en- titled to free entry as a substance used only for manure (par. 581). — Ab. 34156 (T. I). 33934). DECISIONS UNDER THE ACT OF 1897. Hos-Hair Waste, used solely as an iiigredent in the manufacture of fer- tilizers, is not dutiable as waste under parn:j,rapli 4('):'>, hut is free of duty under paragraph 569 as a substance "used only for manure." Sliallus v. U. S. (T. D. 25041) followed.— T. D. 250S5 (G. A. 5004). Certain waste of hog hair, consisting of sweepings in factories, which is used solely as an ingredient in the manufacture of artificial fertilizers, but is not suit- able in its imported condition for use as fertilizer, is subject to classification under paragraph 509, free list, providing for " substances used only for manure," and not as "waste, not specially provided for," under paragraph 463.— Shallus V. U. S. (CO. T. D. 25041. Ijard Cracklings, sometimes know^n as crude tankage, consisting of the residue or waste of pork-packing establishments, being a substance used only for manure, are free of duty under paragraph 509, and are not . 18152 (G. A. .3909). Sludge Acid.— In the manipulation of crude petroleum one of its distillates or products is agitated with sulphuric acid, which takes up certain odorous and coloring or tarry matters, and, mixed with more or less water, .settles at the bottom of the agitating tank, and is thence drawn off. It can not fairly be con- sidei-ed a product of cruiU' petroleum, as it eml)races more of the elements of sulphuric acid. It is, and has been for ninuy years, commercially known as sludge acid and is chiefly valuable for and used in the manufacture of fer- tilizers.— T. D. ITOC.O (G. A. 3450). FREE LIST. 1011 DECISIONS UNDER THE ACT OF 1883. Sulphate of Potash, the only common use of which, either by itself or in combination with other materials, is as a manure or in the manufacture of manure, is free as expressly used for manure and is not dutiable as sulphate of potash. This was a manure salt made in Saxony from " kainit." — Magone v. Heller, 150 U. S., 70. 1913 1909 500. Gum : Amber in chips valued at not more than 50 cents per pound, copal, damar, and kauri. 488. Aml)er, and amberoid unmanufactured, or crude gum, gum kauri, and gum copal. 1897 470. Amber, and amberoid unmanufactured, or crude gum. 1^94 oGO. Amber, and amberoid unmanufactured, or crude gum. 1890 479. Amber, unmanufactured, or crude gum. 1883 640. Amber * * * gum. DECISIONS UNDER THE ACT OF 1897. Gum Copal — Resin. — Gum copal should be admitted free of duty imder paragraph 548, relating to "gums" and "gum resin." — T. D. 27360 (G. A. 6370). 501. Gunpowder, and all explosive substances, not specially pro- 1913 vided for in this section, used for mining, blasting, and artillery pur- poses. 43.5. Gunpowder, and all explosive sul)stances used for mining, blast- lonq i'l.^'. artillery, or sporting purposes, when valued at 20 cents or less per pound, 2 cents per pound; valued above 20 cents per pound, 4 cents per pound. 422. Gunpowder, and all exi)losive sul)stances used for mining, l>last- ^jjq- ing, artillery, or sporting purposes, when valued at 20 cents or less per pound, 4 cents per pound ; valued above 20 cents per pound, 6 cents per poijnd. 325. Gunpowder, and all explosive substances used for mining, blast- ._Q- ing, artillery, or sporting purposes, when valued at 20 cents or less per pound, 5 cents per pound ; valued above 20 cents per pound, 8 cents per pound. 440. Gunpowder, and all explosive substances used for mining, blast- ^aan iiig. artillery, or sporting purposes, when valued at 20 cents or le.ss per pound, 5 cents per pound; valued above 20 cents per i)ound, 8 cents per pound. 439. Gunpowder, and all explosive substances used for mining, blast- .,_„„ ing, artillery, or sporting purposes, when valued at 20 cents or less per pound, 6 cents per pound ; valued above 20 cents per pound, 10 cents per pound. DECISIONS UNDER THE ACT OF 1913. Trinitrotoluol. — Trinitrotoluol free of duty under paragraph 501, tariff act ol 1913, as an explosive substance not specially provided for, used for artillery purposes.— Dept. Order (T. D. 36.526). 1S13 502. Gutta-percha, crude. 1909 582. Gutta-percha, crude, 1897 570. Gutta-percha, crude. 1894 503. Gutta-percha, crude. 1890 603. Gutta-percha, crude. 1883 716. Gutta-percha, crude. 1012 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDKR THH ACT OF 1897. Gutta-Percha, wiiicli has been reboilcd to remove impurities and to render it uniform or lioraogeneous in texture, hut which still contains some impuri- ties, is not dutiable as a manufacture of f^utta-percha, but is entitled to free admission, under parajrraph 570, for " Kutta-pcM-clia, crude." — T. D. rj52S (G. A. 4191). Gutta-Percha, Crude.— Gutta-percha of a greenish hue, in the form of lumps or rolls, is free and not dutiable as a manufacture of gutta-percha. — T. D. 18157 (G. A. 3914). DECISIONS UNDER THE ACT OF 1890. Recovered Gutta-Percha assessed iimlcr paragraph 4(51 and claimed to be free under paragraph 603 or 613. Protest overruled, but the board does not pass upon the correctness of the assessment. — T. D. 15006 (G. A. 2583). 56.3. Hair of horse, cattle, and other animals, cleaned or uncleaned, 1913 drawn or undrawn, but unmanufactured, not specially provided for in this section. 583. Hair of horse, cattle, and other animals, cleaned or uncleaned, 1909 drawn or undrawn, but unmanufactured, not specially provided for in this section; * * *. 571. Hair of horse, cattle, and other animals, cleaned or uncleaned, 1897 drawn or undrawn, hut unmanufactured, not .specially provided for in this Act ; * * * 504. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, not specially provided for in this Act; * * *. 604. Hair of horse, cattle, and other animals, cleaned or uncleaned, 1890 ilrawn or undrawn, but unmanufactured, not specially provided for in this Act ; * * * 717. Hair, horse or cattle, and hair of all kinds, cleaned or uncleaned, 1883 drawn or undrawn, but unmanufactured, not specially enumerated or provided for in this Act; * * *. DECISIONS UNDER THE ACT OF 1909. Bleached Hair. — Bleaching does not necessarily constitute a manufacture, and the clear and explicit provisions of paragraph .583 cover the merchandise. — Ah. 26426. Chiua Goat Hair. — The question for determination is almost entirely one of fact, and on a review of the testimony it is held the merchandise is China goat hair, not wool, and as such was entitled to free entry under paragraph 583. — U. S. V. Fearon Daniel Co. (Ct. Cust. Appls.), T. D. 35152; (G. A. Ah. 35843) T. D. 34.548 affirmed. Horsehair for Musical Instruments. — The merchandise is certainly un- manufactured, and the words "hair of horse, cleaned or uncleaned, drawn or undrawn, hut unmanufactured " specifically describe tlie merchandise in dis- pute. Its use as strings for a violin bow does not constitute it strings for a musical instrument within the terms of paragraph 467. — Ab. 37231. Horsehair, Drawn.— Hair taken from scraps and pieces of old hair cloth, carbonized, .separated, cut into lengths, and put into bundles, invoiced as horse- hair, drawn, was assessed as a nonenunu'rated niiuuifactured article under paragraph 480. Free entry was claimed under i)aragraph .583. Protest sus- tained. Ab. 26426 (T. D. 31842) noted.— Ah. 33336 (T. D. 33695). FREE LIST. 1013 DECISIONS UNDEK THE ACT OF 1S97. Goat Hair, Dyed. — Goat hair tn'.cen from scraps of dyed goat skins and of less value tlian lilie hair undyed is not a manufactured article within the meaning of the tariff law, but should be admitted free of duty under para- graph 571 relating to animal hair "unmanufactured." — T. D. 29145 (G. A. 6789). Goat Hair Unfit for Combing Purposes. — Goat hair sliowing merely a trace of Angora blood and unlit for combing purposes is free of duty under para- graph 571 and not dutiable under paragraphs 350 and 357. — T. D. 26G10 (G. A. 6113). Common Goat Hair, commercially linown as " Madras goat liair " or " India goat hair," is free of duty under paragraph 571 as " hair of horse, cattle, and other animals," not being elsewhere more specifically provided for. — T. D. 19847 (G. A. 4226). Squirrel Hair — Ejusdem Generis. — Squirrel hair, tied up in bunches, is free of duty under paragraph 571, which provides for " hair of horse, cattle, and other animals," unmanufactured. It is not dutiable under paragraph 366 as a manufacture of wool. In re Downing (G. A. 511) followed. The rule of ejusdem generis has no application to the construction of para- graph 571, because the specific words of said paragraph have no identity of genus. Robertson v. EdelhofC (132 U. S., 614, 617) applied.— T. D. 22869 (G. A. 4880). DECISIONS UNDER THE ACT OF 1894. Horsehair for Violin Bows is free and not dutiable as parts of musical in- struments. We make a further finding of fact that the merchandise is a ma- terial designed for and chiefly used in the manufacture of musical instruments, but is not a part of a musical instrument, and that the same is horsehair cleaned, but not manufactured.— T. D. 15686 (G. A. 2867). DECISIONS UNDER THE ACT OF 1890. Badgers' Hair cleaned, sorted, and cut into uniform lengths ready to be manufactured into brushes is free.— T. D. 11068 (G. A. 511). Horsehair for Violin Bows. — Bow hair, consisting of horsehair cleaned, assorted, cut into equal lengths, with waxed knots upon one end, and intended to be used in the construction of violin bows, is free. — T. D. 11562 (G. A. 737). Common Goat Hair held dutiable and not free under paragraph 604. — T. D. 11408 (G. A. 691). Hog's or Pig's Hair. — That the merchandise in question is hog's hair or pig's liair, raw or unmanufactured. That it is not hog's bristles, and is not commercially known as bristles. We accordingly hold that the merchandise in question is entitled to admis- sion free of duty, under the provisions of paragraph 604, as claimed by the Protestant.— T. D. 12852 (G. A. 1448). DECISIONS UNDER THE ACT OF 1883. Common Goat Hair. — Connnon goat liair is dutiable at 10 cents per pound and not free as " hair, horse or cattle, and hair of all kinds, not specially enumerated." — Cooper v. Dobson, 157 U. S., 148 ; reversing 46 Fed. Rep., 184. 1014 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER STATUTES PlilOll TO THE ACT OF 1SS3. Goat Hair uiich'aiu'd mikI uimiaiuiraclurfd is oxoniiit from duty notwith- standing the provision of section 4, act of .luiu' .".(i, 1S64. — Fil'ty-One Bales of Goat Hair (2 Bon., 470), 9 Fed. Cas., 44. 1913 504. Hide cuttings, raw, with or witliout luiir, and all other glue stock. 1909 5S4. Hide cuttings, raw, with or without hair, and all other glue stock. 1897 572. Hide cuttings, raw, with or without hair, and all other glue stock, 1894 50G. Hide cuttings, raw, with or without hair, and all other glue stock. 1890 606. Hide cuttings, raw, with or without hair, and all other glue stock. 1883 511. Hide cuttings, raw. with or without hair, and all glue stock. DECISIONS UNDER THE ACT OF 1S97. Glue-Stock Liquor, a hy-produrt from the boiling of the blubber and bones of the whale, which is put through various processes in order to convert it into glue, found to be "glue stock" and free from duty under that enumeration in paragraph 572. A protest claimed an article to be free of duty as " glue stock," Held, that the protest was sudiciently specific, although it failed to designate by number paragraph 572 of the free list under which the claim was made. G. A. 52S3 (T. D. 24244) and G. A. 5514 (T. D. 2484S) cited.— T. D. 2GGS0 (G. A. 6140). Cattle Tails held to be free of duty as hide cuttings under paragraph 572. — T. D. 19i:i9 (G. A. 4112). 1913 505. Hide rope. 1909 585. Hide rope. 1897 573. Hide rope. 1894 507. Hide rope. 1890 (i07. Hide rope. 1883 718. Hide rope. 1913 .50G. llidt's of cattle, raw or uncured, or dry, salted, or pickled 1909 450. Hides of cattle, raw or micured, whether dry, saltetl, or pickled, shall be admitted free of duty, * * *. 437. Hides of cattle, raw or uncured, whether dry, salted, or pickled, 15 per centum ad valorem : Provided, That upon all leather exported, 1897 made from imported hides, there shall be allowed a drawback equal to the amount of duty paid on such hides, to be paid under such regulations as the Secretary of the Treasury may pre.scribe. 1894 505. Hides. * • * raw or uncured, whether dry, salted, or pickled, 1890 605. Hides, raw or uncured, whether dry, salted, or pickled. * * * 1883 719. Hides, raw or uncured, whether dry, salted, or pickled, * * *. DECISIONS UNDER THE ACT OF 1897. Hides from American Cattle Exported Alive, — A previous decision in this cause is adhered to (1 Ct. Cust. Appls., .330; T. D. 314.33). That decision was rested on the i)roposition tliat tlie connnodity imported was another and distinct connnodity from the one exi)()rted. There was no purpose there to hold, nor can the language employed by any fair construction be made to hold, that because an article was named in the dutiable list as subject to duty tlie FREE LIST. 1015 article so named could not in any circumstances be entitled to free entry under paragraph 483. G. A. 4103 (T. D. 19130).— Buschoff et al. v. U. S. (Ct. Cust. Appls.), T. D. 322S5; T. D. 31433 (Ct. Cust. Appls.) affirmed. Where hides have been removed abroad from American cattle exported alive and these hides so removed returned here as imports, they are not to be deemed articles of the growth, produce, and manufacture of the United States, and as such free of duty, but as hides of cattle as described in paragraph 437, and were dutiable under that paragraph. — Buschoff et al. v. U. S. (Ct. Cust. Appls.), T. D. 31433; (G. A. Ab. 22697) T. D. 30356 affirmed. Buflfalo Hides. — Hides of the domesticated East India buffalo are dutiable as " hides of cattle " under paragraph 437, rather than fi-ee of duty as " hides not specially provided for" under paragraph 664. — Schmoll v. U. S. (C. C. A.), T D. 2S604; T. D. 27920 (C. C.) affirmed and (G. A. 6268) T. D. 27021 re- versed. Hides and Skins Indiscriminately Mixed. — Where, in an importation of dutiable hides mixed with nondutiable skins, the entire lot was assessed for duty as hides the presumption is that such of the articles as are not proved to be skins are hides and were correctly classified as such by the collector. U. S. V. Ranlett (172 U. S., 133; 19 Sup. Ct. Rep., 104) followed. U. S. v. Brewer (92 Fed. Rep., 343), Locke v U. S. (2 Clif., 574), In re Vandiver (G. A. 8818), In re Arbib (G. A. 4014), In re Walsh (G. A. 4545), and In re Hecht (G. A. 4215), cited. Note also Weil v. U. S. (115 Fed. Rep., 592).— T. D. 21900 (G. A. 4624). Calfskins Distinguished from Hides. — Raw calfskins are not dutiable at 15 per cent ad valorem as " raw cattle hides," under paragraph 437, but are free under the provision in paragraph 664 for " skins of all kinds, raw (except sheepskins with the wool on)." In the trade and commerce of this country the term " hides " applies to the skins of the larger animals, such as horses, oxen, cows, and bulls, while the term " skins " applies to the coverings of calves, sheep, and goat. Such dis- tinction has been recognized in the tariff legislation of Congress for more than 40 years. In re White (G. A. 2110) and In re White (G. A. 2111) approved.— T. D. 18739 (G. A. 4052). 1913 50 7. Hones and whetstones. 1909 586. Hones and whetstones. 1897 574. Hones and whetstones. 1894 508. Hones and whetstones. 1890 608. Hones and whetstones. 1883 720. Hones and whetstones. DECISIONS UNDER THE ACT OF 1897. Knife Sharpeners. — The articles under consideration, knife sharpeners, com- posed of wood, metal, and emery composition, are held to be free of duty under paragraph 574, and not dutiable under paragraph 208 as manufactures in chief value of wood as assessed.— Ab. 18509 (T. D. 28889). 1913 508. Hoofs, unmanufactured. 1909 587. Hoofs, unmanufactured. 1897 575. Hoofs, unmanufactured. 1894 509. Hoofs, unmanufactured. 1016 DIGEST OF CUSTOMS DECISIONS. 1890 609. Hoofs, unni.-mufactured. 1883 512. Hoofs. 500. Hoop or hiiiid iron, or hoop or band steel, cut to lengths, or 1913 ^^''"'lly *^*'" Ptii'tly nuuuifac-turod into hoops or ties, coated or not coated witli paint or any other preparation, with or without buckles or fasten- ings, for baling cotton or any other commodity. 125. Hoop or band iron, or hoop or band steel, cut to lengths, or wholly 1909 "^ partly manufactured into hoops or ties, coated or not coated with paint or any other preparation, with or without buckles or fastenings, for baling cotton or any other commodity, three-tenths of 1 cent per pound. 129. Hoop or band iron, or hoop or band steel, cut to lengths, or wholly or partly manufactured into hoops or ties, coated or not coated with paint or any other prei)aration, with or without buckles or fastenings, for baling cotton or any other coniniodity, live-tenths of 1 cent per pound. 459. Cotton ties of iron or .steel cut to lengths, punched or not punched, with or without buckles, for baling cotton. (Free.) 1897 1894 J40. * * * I'rovided, That hoop or band iron, or hoop or band steel, cut to length, or wholly or partly manufactured into hoops or ties for 1890 baling purposes. * * * shall pay two-tenths of 1 per cent per pound more duty than that imposed on the hoop or band iron ar steel from which they are made. 155. Iron and steel cotton ties, or hoops for baling purposes, not thinner than number twenty wire gauge, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. 1883 Old Cotton-Tie Buckles, classified under paragraph 167, were claimed entitled to free entry under paragraph 509. Protests overruled. G. A. 2848 (T. I). 15G67) followed.— Ab. 37600. Cotton Ties — Balin<; Wire. — Hoop or band iron or steel, cut to lengths and which can be identified as cotton ties, is free under paragraph 509; if not iden- tified as cotton ties, it is dutiable undei" paragraph 107. No. 9 annealed wire is not wire for baling hay or other commodity. — Dept. Order (T. D. 34055). DECISIONS UNDER THE ACT OF 1897. Hoop or Band Steel.— Hoop steel put up in coils 125 feet in length is duti- able as hoop sU'cl under the provisions of paragraph 128 and not as " hoop steel, cut to lengths for baling cotton," under paragraph 129. — T. D. 25406 (G. A. 5714). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 18S3. Cotton Ties, each consisting of an iron strip and an iron i'uckle, were im- ported in bundles, each bundle consisting of 30 strips and 30 buckles, each strip 11 feet long, the whole blackened. They were dutiable at 35 per cent as manu- factures of iron not otherwise provided for, and not at 1 cent and one-half cent per pound as band hoop and scroll iron. The question as to whether the ties were subject to some other rate of duty tlian one of those two, not having been raised below, can not be raised by the phiintifC in error in this court. — Badger v. Ranlett, 106 U. S., 255. 1913 510. Hop roots for cultivation. 1909 588. Hop roots for cultivation. 1897 576. Hop roots for cultivation. 1894 510. Hop roots for cultivation. FREE LIST. 1017 1890 610. Hop roots for cultivation. 1883 721. Hop roots for cultivation. ._-„ 511. Horns and parts of, including horn strips and tips, unmanu- ^^^"^ factured. 1909 ^^^" Horns and parts of, including horn strips and tips, unmanu- factured. lOQ-y ^''"^- Horns and parts of, unmanufactured, including horn strips and ^^^^ tips. iQQ^ 511- Horns and parts of, unmanufactured, including horn strips and ^^^* tips. 1890 ^^^' Horns and parts of, unmanufactured, including horn strips and tips. looQ 513. Horns and parts of horns, unmanufactured, and horn strips and ^^^^ tips. DECISIONS UNDER THE ACT OF 1913. Heads of Game Animals as cut from the carcass free of duty under para- graphs 423, 511, or 604, tariff act of 1913.— Dept. Order (T. D. 34061). DECISIONS UNDER THE ACT OF 1909. Moose Head with Skin Attached. — Goods classified as unenumerated arti- cles under paragraph 480 were claimed to be free of duty under paragraph 589 (horns and parts of) and paragraph 676 (skins). Protest sustained. — Ab. 23064 (T. D. 30547). DECISIONS UNDER THE ACT OF 1897. Sliced Deer Horn, used in medicine by the Chinese, but requiring further preparation before it can be so used, is not dutiable as a medicinal preparation under paragraph 67, but is free of duty under the provision in paragraph 577 for "horns and parts of, unmanufactured."— T. D. 24936 (G. A. 5550). Elk and Moose Horns attached to the .>kull from which the flesh and skin have been removed should be admitted free of duty under paragraph 577, over- ruling T. D. 22234.— T. D. 25231 (G. A. 5652). DECISIONS UNDER THE ACT OF 1890. Deer-Horn Tips, Etc. — The merchandise, parts of horns and horn tips stained, is unmanufactured and therefore exempt from duty under paragraph 611.— T. D. 12439 (G. A. 1177). Horn Strips for Knife Handles are free under paragraph 611. — T. D. 12802 (G. A. 1398). 1913 512 . Ice. 1909 590. Ice. 1897 578. Ice. 1894 512. Ice. 1890 612. Ice. 1883 723. Ice. .--„ 513. India rubber, crude, and milk of, and scrap or refuse India rubber, fit only for remanufacture. 1909 '^^^' ^"'^''' i'"bber. crude, and milk of, and .scrap or refuse india rub- ber, fit only for remanufacture, and which has been worn out by use. 1018 DIGEST OF CUSTOMS DECISIONS. 579. India rubber, cnido. and milk of, and old scrap or refuse india 1897 rubber wbieb bas been worn out by use and is fit only for n-uianu- facture. 513. India rubber, crude, and milk of, and old scrap or refuse india ^®^^ rubber, wliicb bas been worn out by use and is fit only for renianufarture. G13 India rubber, crude, and milk of, and old scrap or refuse india ^^^^ rubber, wbicb bas been worn out by use and is tit only for remanufacture. 1883 724. India rubber, crude, and milk of. DECISIONS UNDER THE ACT OF 1913. Crude India Rubber in Sheets.— A commodity invoiced as " raw plantation rubber sheet," which is imported in the form of sheets about 12 inches wide, 20 inches long, and one-fourth of an inch thick, and which the chemist reports contains resin having the characteristics of shellac and mineral matter in part of talc (the talc being sprinkled between the sheets to keep them from sticking together), and which is used in waterproofing cloth to be made into ponchos, is entitled to free entry as "india rubber, crude" under paragraph 513. and is not dutiable as an unenumerated manufactured article under paragraph 3S5.— T. D. 3U7S7 (G. A. 7983). DECISIONS UNDER THE ACT OF 1909. New Rubber Ralls, Defective.— New india-rubber balls imperfect or split in the making, Hthl to be crude rul»l)er and entitled to free entry under paragraph 591. Magee v. U. S. (4 Ct. Cust. Appls., 443; T. D. 33874) followed. U. S. v. Michelin Tire Co. (1 Ct. Cust. Appls.. olS; T. D. 31544) ; U. S. v. Continental Color & Chemical Co. (2 Ct. Cust. Appls., 165; T. D. 31679) ; U. S. v. Sheldon (2 Ct. Cust. Appls.. 485; T. D. 32245) ; U. S. v. Danker (2 Ct. Cust. Appls., 522; T. D. 32251), and Newhall v. U. S. (4 Ct. Cust. Appls., 134; T. D. 33410) cited.— T. D. 34031 (G. A. 7522). Scraps of New or Worn Rubber.— There is no basis in the record for segre- gating the worn and the new scrap rubber of the importation. The new scrap rul)l)er here is not a manufactured article with a changed texture; it is still rubber and " rubber, crude." Since 1890 rubber of this description had been entitled to free entry, and the act of 1909. which still relates the scrap there dealt with to the articles of which it had once been composed, does not withdraw from the term "rubber, crude," anything tlial had tlieretofore fallen within the clau.se. The merchandise was entitled to free entry. U. S. v. Michelin Tire Co. (1 Ct. Cust. Appls., 518; T. D. 31544).— Magee & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 33874; (G. A. Ab. 31630) T. D. 3.3263 reversed. DECISIONS UNDER THE ACT OF 1897. Recovered Rubber. Inuia Rlhbek Recovkked from Scrap or Refuse.— Chopping old scrap or crude rubber, separating therefrom particles of iron, such as rivets, valves, etc.. grind- ing the rubber into smaller particles, chemically treating, wa.shing. riffling, and blowing these, are all done to separate the rubber from the other component materials of the scrap or refuse — in short, to recover or reclaim the rubber in a .shape suitable for transi^ortation and marketing; and it has not thus been manufactured, in whole or in part, becoming a particular manufactured article; It has rather been made fit as a single material to be manufactured anew. This importation was projierly heUl i)y the iioiird to be entitled to free entry under p.-.ragrai)h 579.— U. S. r. Michelin Tire Co. (Ct. Cust Ai)pls.), T. D. 31544; (Ab. 22658) T. I). 30339 affirmed. FREE LIST. 1019 DECISIONS UNDER THE ACT OF 1890. Rubber Scrap. — Scraps accumulated in the manufacture of mackintosh clothing the scraps composed of India rubber, tlie clippings or waste beinjjj known as rubber scraps because the rubber is the only residue of value, is dutiable as waste, although when the material is in the piece wool is chief value.— T. D. 13215 (G. A. 1636). This decision reversed. See. 149 U. S., 350. DECISIONS UNDER THE ACT OF 1883. Old Iiulia-Rubber Shoes, invoiced as " rubber scrap " and entered as " scrap- rubber," were free under the similitude clause as being substantially crude rubber, they having lost their conunercial value as articles composed of India rubbei*, or india-rubber fabrics, or India-rubber shoes, and wei-e not dutiable as articles composed of India rubber. Alhrming 43 Fed. Rep., 288. Cadwalader V. Jessup & Moore, 149 U. S., 350.— T. D. 15779. 1913 514. Indigo, natural or synthetic, dry or siispended in water, and dyes obtained from indigo. 125. Indigo extracts or pastes, three-fourths of 1 cent per pound ; indigo, carmined, 10 cents per pound. 592. Indigo. 125. Indigo, extracts, or pastes of, three-fourths of 1 cent per pound ; carmined, 10 cents per pound. 580. Indigo. 1894 514. Indigo, and extracts or pastes of, and carmines. 129. Indigo, extracts, or pastes of, three-fourths of 1 cent per pound ; carmined, 10 cents per pound. 614. Indigo. ,Qf^n / 22. Indigo, extracts of, and carmined, 10 per centum ad valorem. f 22 1 53' 537. Indigo and artificial indigo. DECISIONS UNDER THE ACT OF 1913. Indigoids. — The tariff act classifies merchandise according to the method of its production as well as according to the nature of the product. Indigo paste is obtained from indigo, and is dutiable as a dye obtained from indigo under paragraph 514. Colors known as thioindigo, which are shown to be derived from naphthalene. a coal-tar product, and not from indigo are dutiable as coal-tar dyes or colors under paragraph 20. The fact that indigo may be derived from naphthalene and the fact that colors chemically and practically similar to or identical with the ones at bar may be derived from indigo will not suffice to make the ones at bar classifiable as " dyes obtained from Indigo," paragraph 514. — U. S. r. Hensel, Bruckmann & Lorbacher (Ct. Cust. Appls.), T. D. 36965; (G. A. 7914) T. D. 36450 modified. DECISIONS UNDER THE ACT OF 1909. Indigo Pastes derived from synthetic indigo are dutiable as indigo extracts or pastes under paragraph 25, and not as coal-tar colors or dyes under para- graph 15. Klipstein v. U. S. (4 Ct. Cust. Appls., 510; T. D. 33936) followed.— T. D. 35825 (G. A. 7797). Sulphonated indigo and brominated Indigo are alike pastes in point of con- sistency and are alike extracts of the same parent substance. These terms do not possess a definite, uniform, and general trade usage in this country such as would exclude the article here therefrom ; nor has the 1020 DIGEST OF CUSTOMS DECISIONS. article here itself been given by the trade a definite, uniform, and general title or desij^nation such as to compel another classification. It was dutiable as an indigo extract or paste under paragraph 25. Klipstein & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33936; (G. A. 7432) T. D. 33192 reversed. DECISIONS UNDER THE ACT OF 1897. Indigo derived synthetically from coal-tar products, imported in casks in the torm of powder suspended in water, is entitled to admission free of duty under paragraph 580.— T. D. 20925 (G. A. 4398). DECISIONS UNDER THE ACT OF 1890. Powdered Indigo, being specially provided for as " indigo " in paragraph 014, is free of duty under that paragraph, and not dutiable under paragraph 24 as a drug " advanced in value or condition and not specially provided for." In re Sparham Co. (G. A. 4G13) and In re P.erner (G. A. 3670) followed.— T. D. 23256 (G. A. 4986). White Indigo. — Said merchandise is an extract or paste of indigo, com- monly known as white indigo, and is not carmined. The duty should have been assessed 'under paragraph 29.— T. D. 12701 (G. A. 1350). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Indigo.— The act of July 14, 1832, section 2, clause 24 (4 Stat.. 583), levies a duty of 15 per cent on indigo. The act of March 2, 1833. section 5 (4 Stat., 629). declares tliat it shall be free after June 30, 1842. The act of 1841. section 1 (5 Stat., 463), leaves a duty of 20 per cent on all articles imported after September 30, 1841, which were then free or chargeable with a duty of less than 20 per cent, except on certain enumerated articles among which is indig<» " which shall pay, respectively, the same rate of duties imposed upon them under existing laws." Held, that the act of 1841 did not lay a permanent duty of 15 per cent on indigo, but left the duty where it stood under the act of 1833, and to expire after June 30, 1842. and no duty is due under the act of 1842. section 25.— U. S. V. Wigglesworth (2 Story, 369), 28 Fed. Cas., 595. 1913 515. Iodine, crude, or resublimed. iQAQ i -^- loiline, resublimed, 20 cents per pound. ^"^ I 593. Iodine, crude. „_-/ 27. Iodine, resublimed, 20 cents per pound. ^^^^\ .-,81. Iodine, crude. 1894 515. Iodine, crude, and resublimed. / 81. Iodine, resublimed, 30 cents per pound. ^*^"i 61.5. Iodine, crude. 23. Iodine, resublimed, 40 cents per pound. 538. Iodine, crude. 1913 516. Ipecac. 1909 594. Ipecac. 1897 582. Ipecac. 1894 516. Ipecac. 1890 616. Ipecac. 1883 514. Ipecac. 517. Iridium, osmium, palkulium. rhoilium, and ruthenium and native combinations thereof with one another or with platinum. 1883 FREE LIST, 1021 1909 ^^^" I"<3*"™' osmium, palladium, rhodium, and ruthenium and native combinations thereof with one auotlier or with platinum. f 583. Iridium. 1897 630. Osmium. I 631. Palladium. f 517. Iridium. 1894 1 574. Osmium. I 576. Palladium. ,f 617. Iridium. 1890 668. Osmium. [ 669. Palladium. (614. Iridium. 623. Osmium. 624. Palladium. DECISIONS UNDER THE ACT OF 1897. Palladium. — The assessment was made under paragraph 193, on the theory that the metal was not crude, but in a manufactured form. The palladium as imported was obtained by melting and then casting into the rough-edged pieces or sheets, and is entitled to classification under paragraph 631. — Ah. 23628 (T. D. 30754). Rhodium. — The Congress by tariff act of 1909, having placed rhodium spe- cifically on the free list, must be taken inferentially to have intended theretofore to declare rhodium a dutiable article. Rhodium is a metal and unwrought and as such was dutiable under paragraph 183— U. S. r. Wells, Fargo & Co. (Ct. Cust. Appls.). T. D. 31211; Ab. 17223 (T. D. 28481) reversed. Rhodium, a metal belonging to the platinum group, is not a metallic mineral substance in a crude state; and under the ruling in Hempstead i\ Thomas (122 Fed. Rep., 538) is not an unwrought metal. Not being provided for elsewhere, it is dutiable under the provisions of section 6, as an unenumerated unmanu- factured article.— T. D. 28200 (G. A. 6G01). 518. Iron ore, including, manganiferous iron ore, and the dross or residuum from burnt pyrites ; iron in pigs, iron kentledge, spiegeleisen, wrought iron and .scrap and scrap steel ; but nothing shall be deemed 1913 scrap iron or scrap steel except second-hand or waste or refuse iron or steel fit only to be remanufactured ; ferronianganese ; iron in slabs, blooms, loops, or other forms less finished tlian iron bars and more advanced than pig iron, except castings, not specially provided for in this section. 117. Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites, 15 cents per ton : Provided, That in levying and collecting the duty on iron ore no deduction shall be made from the \\eight of the ore on account of moisture which may be chemically or physically combined therewith. 118. Iron in pigs, iron kentledge, spiegeleisen, and ferronianganese, .$2..50 per ton ; wrought and cast scrap iron, and scrap steel, $1 per ton ; Init nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be remanufactured by melting, and ex- cluding pig iron in all forms. 120. * * * jju iron iu slabs, blooms, loops, or other forms less fin- ished than iron in bars, and more advanced than pig iron, except castings, shall be subject to a duty of four-tenths of 1 cent per pound : ProiHded further. That all * * * blooms, l)illets, slabs or loops, in the manu- facture of which charcoal is used as fuel, shall be subject to a duty of , $8 per ton. 1909 1022 DIGEST OF CUSTOMS DECISIONS, 1897^ 1894 1890 1883 ILM. Iron ore. inclinliiitr in.infinniferou.s iron ore, and the dross or rosidiiuin I'nmi hunit ]»yrit(\s, 40 cents jut ton: Provided. That in lovying ;ui(l cnllcctiii,:,' llii' duty mi iron ore no tlciUiction .sliall he made from tlie weif^lit of the ore on acc-ount of moisture which may be chemically or physically conihined therewith; * * *. 122. Iron in pifis. iron kentledge, spiegeleisen, ferroniungane.se, * * * wrought and cast .scrap iron, and scrap steel, $4 per ton; hut nothing shall he deemed scraj) iron or scrap steel except waste or refuse iron or steel fit only to he reiuanufactured. 124. * * * all iron in slahs, blooms, loops, or other forms less finished than iron in bars and more advanced than pig iron, except castings, shall he subject to a duty of five-tenths of 1 cent per pound: Provided further. That all * * * blooms, billets, or sizes or shapes , including manganiferous iron ore, al-so the dross or residuum from burnt pyrites, Ta cents per ton * * * ^ur/ provided further. That in levying and collecting the duty on iron ore no deduc- tion shall be made from the weight of the ore on account of moisture which may be chemically or physically combined therewith. 1.S4. Iron in pigs, iron ki'utledge. siiiegeleisen, ferromanganese, * * * wrought and cast scrai) iron, and scrap steel, three-tentlis of 1 cent per pound ; but nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel tit only to be remanufactured. 180. * * * Provided, That all iron in slabs, blooms, loops, or other forms less finished than ii-on in bars and more advanced than pig iron, except castings, shall be rated as iron in bars, and be subject to a duty of eight-tenths of 1 cent per i)ound ; and none of the iron above enumer- ated in this paragraph shall pay a le.ss rate of duty than .35 per centum ad valorem: Provided further. That all iron * * * bloom.s, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of not less than $22 per ton. ]44. Iron ore, including manganiferous iron ore, also the dross or re- siduum from burnt pyrites, 75 cents per ton. * ♦ * 14"). Iron in pigs, iron kentledge. si)iegelei.sen, w'rought and cast scrap iron, and scrap steel, three-tenths of 1 per cent per pound ; but nothing shall be deemed scrap iron or .scrap steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured. 148. * * * J'rovided. That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accord- ingly : and none of the above iron shall pay a le.ss rate of duty than 35 per cetitum ad valorem: Provided further. That all iron * * * iiloonis. i)illets. or sizes or shai>es of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of $22 per ton. DECISIONS UNDKK THE ACT OF 1913. Tant Iron. — Iron in the form of pigs, known by the proprietary name "taut iron," having a silicon content gi-eater than that of ordinary pig iron but much less than (hat of ordinary ferrosilicon and manganese and sulphur contents greater than these of ferrosilicon, used for casting and machining into bowls to FREE LIST. 1023 contain acids, shown to be unfit for use lilie ferrosilicon as an alloy in tlie manufacture of steel, is but a special kind of pig iron, and is dutiable as " iron in pigs" (par. 518). It is not ferrosilicon, and is not dutiable as such under paragraph 102, or as " unwrought metal " under paragraph 154.— U. S. v. Fauuce et al. (Ct. Cust. Appls.), T. D. 36984; (G. A. 7916) T. D. 36452 aflirnied. DECISIONS UNDER THE ACT OF 1909. Scrap Iron, When Not Junk. — On examination and review a previous de- ci )n 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 con- trary that decision rests directly on the principles stated in the petition. Benjamin Iron & Steel Co. v. U. S. (2 Ct. Cust. Appls.. 159; T. D. 31677).-- U. S. V. Strauss & Co. (Ct. Cust. Appls.), T. D. 32621; petition for rehearing de- nied (T. D. 32464). 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 manufactured only by melting, and so they came within the very terms of paragraph 118. 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. — U. S. v. Strauss & Co. (Ct. Cust. Appls.), T. D. 32464; (G. A. 7305) T. D. 32069 modified. Scrap Iron. Waste — Junk. — The term " waste " is a generic term and includes scrap metal and junk. Scrap metal is a species of junk. Old Mill Shafts. — Old broken up iron juill shafts, fit for remanufacture l)y rerolling or hammering, are excluded from the provision in paragraph 118 for " scrap iron fit only to be remanufactured by melting," and are free of duty as "junk, old," under paragraph 600. Modified by T. D. 32464 (supra).— T. D. 32069 (G. A. 7305). Old Metal Scraps. Scrap car wheels, scrap locomotive axles, etc., of a character not entitled to classification under paragraph 118, should be assessed with duty at the appro- jiriate rates provided by the said act for such articles. — Dept. Order (T. D. 31178). 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 purpo.ses as old scrap, and not as "axles" or as "tires." Ginsberg v. U. S. (147 Fed. Rep., 531; T. D. 27228) and G. A. 6214 (T. D. 26S71) followed. Dwight V. Merritt (140 U. S., 213) ; Downing v. U. S. (122 Fed. Rep., 445) ; Illinois Central Railroad Co. v. McCall (147 Fed. Rep., 925; T. D. 266.39), and G. A. 6594 (T. D. 28175) distinguished. Fit Only to be Remanufactukbhj by Melting. — -Tlie provisions of paragraph 118 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 purview of the paragraph. Gardiner v. Wise (84 Fed. Rep., 337) ; Train v. U. S. (113 Fed. Rep., 1020), and Swan v. U. S. (113 Fed. Rep., 248) cited. Waste — Junk, Old. — Quere as to whether waste or refuse metal will not fall within the provisions for " waste, not specially provided for," paragi-aph 479, or " junk, old," paragraph 600, in case the provision for scrap iron or steel, paragraph 118, is inapplicable. Siieldon v. U. S. (159 Fed. Rep., 105; T. D. 28602) cited.— T. D. 30489 (G. A. 7003). 1024 DIGEST OF CUSTOMS DECISIONS. Old Steel Rails Not Scrap. — To bring old steel rails within the provisions of paragraph 18 the burden is on the importer to show that the importation is not only of scrap steol. Imt that it is snch scrap steel as to constitute " waste or refuse iron or steel fit only to be renianulacturcd by meltinp;." The evidence in the record falls short of showing the shipment was of this character; it was properly held dutiable under paragraph 126. — Benjamin Iron & Steel Co. v. V. S. (Ct. Cust. Appls.), T. D. 31677; (G. A. Ab. 23(364) T. D. 30768 affirmed. DECISIONS UNDER THE ACT OF 1897. Boiler-Plate Shearings are not dutiable as steel billets under paragraph 135, but are dutiable as scrap steel at the rate of $4 per ton under paragraph 122. U. S. V. Milne, affirming G. A. 4825, cited and followed.— T. D. 23888 (G. A. 5182). Old Fishplates. — Held, that old fishplates in such a bad and worn condi- tion as to be wholly useless for rail or track purposes, and fit only for re- manufacture, are dutiable under tlie provision in paragraph 122 for "scrap steel fit only to bo renuinufactured," and not under paragraph 130 as "railway fishplates."— Ginsburg v. U. S. (C. C), T. D. 27228; (G. A. 5398) T. D. 24605 reversed. Hematite Iron Ore. Pigment — Color. — Hematite iron ore, which is in its imported condition can not be used as a pigment, is dvltiable as " iron ore " under paragraph 121, rather than as " colors, pigments, crude, not otherwise specially provided for," under paragraph .'jS.— Hill v. Francklyn (C. C. A.), T. D. 29074; T. D. 28856 (C. C.) and Ab. 9048 (T. D. 26866) affirmed. Hematite Ore, being an iron ore, is dutiable under paragraph 121 at the rate of 40 cents per ton. Such ore, even if a pigment or color, is more spe- cifically provided for in paragraph 121, which covers iron ore without limita- tion or qualification. Francklyn & Ferguson v. U. S. (unpublished) cited and followed; G. A. 4665 (T. D. 22057) overruled.— T. D. 24189 (G. A. 5267). Scrap Iron. — The provision in paragraph 122 for " scrap iron " includes old refuse and worn-out iron material, as well as new scrap or waste iron, fit only tor remanufacture ; therefore, worn-out iron chain, steel rails, etc., are not free as " junk, old," but dutiable at $4 per ton as " scrap iron." — T. D. 28711 (G. A. 6712). The provision in paragraph 122 for " waste or refuse iron fit only to be remanufactured " is not limited to material fit only to be remanufactured into the same kind of iron; and old annealing pots of malleable iron, which are unfit for remanufacture into such iron, but are used in producing pig iron, are within that provision.— T. D. 28671 (G. A. 6702). Broken Chains. — The provision in paragraph 122 for "scrap iron," which is there defined as "waste or refuse iron fit only to be remanufactured." is not limited to iron pieces or scraps thrown off or discarded in the course of manu- facture, but includes completed articles which have been in use and become worn out, such as old iron chains in small pieces, fit only for remanufacture. " Junk." — The provision in paragraph .">88 for " junk, old," covers an infinite variety of things, of which one kind is scraj) iron. Ifcld, that this provision is therefore less specific than that in paragraph 122 f(tr ".scrap iron." — Sheldon V. U. S. (C. C. A.), T. D 28602; T. D. 27852 (C. C.) and G. A. 6231) T. D. 26917 anirmed. Strap Steel. — In making steel boiler plat(>s (lie plates, aft(>r leaving th(> rolls, are subject to a process of shearing whereby the rough, ragged, and uneven FREE LIST. 1025 edges are cut off, so as to leave the boiler plate true and commercially accept- able and practically serviceable. The pieces which fall off in this process are rough and irregular in size and shape, and are known in the trade as scrap steel, and are only used for remanufacture by reraelting or heating and welding together for making tacks and trunk iron. Such merchandise is dutiable at the rate of $4 per ton under the provisions of paragraph 122, and is not dutiable at the rate of four-tenths of 1 cent per pound under paragraph 135 as steel in all forms and shapes. G. A. 639 and Schlesinger v. Beard (120 U. S., 264) cited and followed.— T. D. 22673 (G. A. 4825). Steel Rails, Broken, as Scrap Steel. — Old steel rails broken into pieces of irregular length, and otherwise damaged so that they are fit only for remanu- facture, held to be dutiable as scrap steel under the provisions of paragraph 122. Dwight V. Merritt (140 U. S., 213), and cases following it, cited and distinguished.— T. D. 26871 (G. A. 6214). DECISIONS UNDER THE ACT OF 1883. Crop Ends of Steel Rails, being the rough, ragged, and imperfect ends of the rails when tirst rolled, cut off to make perfect rails, with square and even ends, are dutiable as metals unwrought and not as manufactures of steel. — Perkins v. Robertson, 29 Fed Rep., 842. Note 129 U. S., 233. Iron Ore is dutiable on the number of pounds reported by the United States weigher, and not on the ore after the moisture is dried out of it.— Earnshaw v. Cadwalader, 145 U. S., 247. DECISIONS UNDER THE STATUTES PRIOR TO THE ACT OF 1883. Wrought Scrap Iron. — Punchings and clippings of wrought-iron boiler plate and of wrought sheet iron, left after the completion of the process of the man- ufacture of the boiler plates into boilers, and of the ends of the bridge rods and beams of wrought iron, cut off to bring the rods and beams to the required length and to remove imperfections, were in " actual use," within the meaning of the statute, in the manufacture of those respective things, and on importii- tion into the United States are subject to duty as wrought scrap iron. — Schle- singer V. Beard, 120 U. S., 264. See T. D. 22673 (G. A. 4825). 1913 519. Jalap. 1907 597. Jalap. 1897 585. Jalap. 1894 .520. Jalap. 1890 619. Jalap. 1883 539. Jalap. 1913 520. .Jet, unmanufactured. 1909 598. Jet, unmanufactured. 1897 586. Jet, unmanufactured. 1894 521. Jet, unmanufactured. 1890 620. Jet, unmanufactured. 1883 727. Jet. unmanufactured. 60690°— 18— VOL 1 65 1026 DIGEST OF CUSTOMS DECISIONS. 1913 521. Joss stick, or joss lijiht. 1909 509. Joss stick, or joss li.L,'ht. 1897 587. Joss stick, or joss lislit. 1894 522. Joss stick, or joss li;.'ht. 1890 G21. Joss stick, or joss liirlit. 1883 728. Jo.ss stick, or joss lijilit. DECISIONS UNDER THE ACT OF 1913. Joss Sticks. — Mercliandise classifiiMl at 15 per cent ad valorem under para- graph 385 is claimed free of duty as jo^^s sticks under paragraph 521. On the report of the appraiser that the merchandise consists of sticks of incense of the same character as that covered by Ab. 37183, the merchandise in question was held free of duty as claimed. — Ab. 38901. Punk, classified as a nonenumerated manufactured article under paragraph 385, was claimed free of duty as joss sticks (par. 521). Protest overruled without affirming the collector's action. Ab. 360U3 (T. D. 34604) noted.— Ab. 38407. DECISIONS UNDER THE ACT OF 1909. Joss sticks. — Joss is a Chinese idol or god and the joss house is a Chinese place of worship. A joss stick is a perfumed stick made of wood powder and paste and burnt by the Chinese in their temples as incense and also for measur- ing time at night. The specific inclusion of joss sticks in the free list is therefore in line with the general policy of our tariff laws to admit to free entry articles used in worship of whatever form. — Ab. 36(X)3 (T. D. 34004). Mosquito Sticks, Mosquito Incense, etc., not entitled to admission free of duty as joss sticks or joss lights, but dutialile at the rate of 20 per ceut ad valorem under paragraph 480. — Dept. Order (T. D. 32699). DECISIONS UNDER THE ACT OF 1897. Joss Light. — A dried paste of sandalwood dust and clay, in the form of small sticks, cones, and coils, which when lighted yields a fragrant odor and IS burnt at the altars and shrines of joss houses, is free of duty as " joss light " under paragraph 587.— Yamanaka et al. v. U. S. (C. C), T. D. 29817; G. A. Abs. 19381 (T. D. 29159) and 19419 (T. D. 29173) reversed. Punk. — Certain articles, used in lighting fireworks, Held to be jo.ss sticks and free of duty as such under p:ather weighing not over t(>n pounds per dozen hides or skins, 27 cents per i)ound and 15 per centum nd valorem; if weighing over ten pounds and not over twenty-five pounds per dozen, 27 cents per pound and 8 per centum ad valorem ; if weighing over twenty-five pounds per dozen, 20 cents per pound and 10 per centum ad valorem; * * * leather shoe laces, finished or unfinished. .50 cents per gross pairs and 10 per centum ad valorem; hoots and shoes made of leather, 15 per centum ad valorem : Provided, That leather cut into shoe uppers or vamps or other forms, suitable for conversion into manufactured articles, and gauffre leather, shall pay a duty of 10 per centum ad valorem in addition to the duty imposed by this paragraph on leather of the same character as that from which they are cut. 461. Harness, saddles, saddlery, in sets or in parts, finished or un- finished, 35 per centum ad valorem. 438. Band or belting leather, sole leather, dressed upper and all other leather, calfskins tanned or tanned and dressed, kangaroo, sheep, and goat .skins (including lamb and kid skins) dressed and finished, * * * and other skins and bookbin(l(>rs' calfskins, all the foregoing not specially provided for in this Act, 20 per centum ad valorem; skins for morocco, tanned but unfinished, 10 per centum ad valorem ; patent, japanned, var- 1897 1894 FEEE LIST. 1029 nished, or enameled leather, weighing not over ten pounds per dozen hides or skins ; 30 cents per pound and 20 per centum ad valorem ; if weighing over ten pounds and not over twenty -five pounds per dozen, 30 cents per pound and 10 per centum ad valorem ; if weighing over twenty-five pounds per dozen, 20 cents per pound and 10 per centum ad valorem ; * * * leather shoe laces, finished or unfinished, 50 cents per gross pairs and 20 per centum ad valorem ; boots and shoes made of leather, 25 per centum ad valorem : Provided, That leather cut into shoe uppers or vamps or other forms, suitable for conversion into manufac- tured articles, shall be classified as manufactures of leather and pay duty accordingly. 447. Harness, saddles, and saddlery, or parts of either, in sets or in parts, finished or unfinished, 45 per centum ad valorem. 339. Sole leather, 10 per centum ad valorem. 340. Bend or belting Teather, and leather not specially provided for in this Act, 10 per centum ad valorem. 341. Calfskins, tanned, or tanned and dressed, dressed upper leather, including patent, enameled, and japanned leather, dressed or undressed, and finished ; * * * other skins not specially enumerated or pro- vided for in this Act. 20 per centum ad valorem ; bookbinders' calf- skins, kangaroo, sheep and goat skins, including lamb and kid skins, dressed and finished, 20 per centum ad valorem ; skins for morocco, tanned but unfinished, 10 per centum ad valorem ; * * * boots and shoes, ma«le of leather. 20 per centum ad valorem. 342. Leather cut into shoe uppers or vamps, or other forms, suitable for conversion into manufactured articles, 20 per centumn ad valorem. 455. Bend or belting leather and sole leather, and leather not specially provided for in this Act, 10 per centum ad valorem. 456. Calfskins, tanned, or tanned and dressed, dressed upper leather, including patent, enameled, and japanned leather, dressed or undressed, and finislied ; * * * other skins not specially enumerated or pro- vided for in this Act, 20 per centum ad valorem ; bookbinders' calf- skins, kangaroo, sheep and goat skins, including lamb and kid skins, dressed and finished, 20 per centum ad valorem ; skins for morocco, tanned but unfinished, 10 per centum ad valorem ; * * * japanned calfskins. 30 per centum ad valorem ; boots and shoes, made of leather, 25 per centum ad valorem. 457. But leather cut into shoe uppers or vamps, or other forms, suitable for conversion into manufactured articles, shall be classified as manu- factures of leather, and pay duty accordingly. 415. Coach and harness furniture of all kinds, saddlery, coach, and harness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burnished, or japanned, not specially enumerated or provided for in this Act, 35 per centum ad valorem. 460. Leather, bend or belting leather, and Spanish or other sole leather, and leather not specially enumerated or provided for in this Act, 15 per centum ad valorem. 461. Calfskins, tannetl. or tanned and dressed, and dressed upper leather of all other kinds, and skins dressed and finished, of all kinds, not specially enumerated or provided for in this Act, and skins of mo- rocco, finished, 20 per centum ad valorem. 462. Skins for morocco, tanned, but unfinished, 10 per centum ad valorem. 516. Leather, old scraps. DECISIONS UNDER THE ACT OF 1913. Leather Board. — It was found that although the article is not composed wholly or in part of leather, it is nevertheless commercially known and recog- nized as leather board, used for making insoles for shoes as a substitute for leather. It was held free of duty under paragraph 530. — Ab. 38973. Glove Leather. — Unfinished glove leather was held entitled to free entry under paragraph 530. Ab. 37563 followed.— Ab. 3S693. 1890 1883 1030 DIGEST OF CUSTOMS DECISIONS. Liiiuhskiii.s, taniuHl bul nut liiiisluHl, tlassitied as K'ove leather under para- f^raph 3o9, foiuul not to be glove leather in their imported condition, were held entitled to free entry as leather not specially jirovided for (par. 530). Worth- ington V. U. S. (139 U. S., 337) cited.— Ab. 37563. Leather Moccasins. — Moccasins made of tanned leather sewed with rawhide, classified as nonenumerated manufactured articles under paragraph 385, were held entitled to free entry as shoes made of leather (par. 530). — Ab. 37028 (T. D. 349S4). Leather moccasins, boots, and shoes in chief value of leather free of duty under paragraph 530, even though embroidered. — Dept. Order (T. D. 34047). Leather Shoes. — Shoes or slippers composetl of leather and wool, classified ns wool wearing apparel under iiaragraph 291, were held entitled to free entry as in chief value of leather (par. 530).— Ab. 38199. Saddlery. — The term " saddlery " not limited to articles of leather, but includes all articles u.sed only in equipment of horses. Buckles, tacks, and rivets used on harness and saddles not cMtitlcd to free entry as saddlery if of a kind ordinarily u.sed for other purposes. — Dept. Order (T. D. 34014). Celluloid Marting;ale Rings and Loops. — Rings and loops (sometimes tised by babies when teething, but used chiefly to decorate or ornament harness, and occasionally on martingales or spreaders) which are not essential to a complete harness or saddle — many harne.sses and saddles being sold without them — are not free of duty as " harness, saddles, and saddlery, in sets or In parts, finished or unfinishetl " under paragraph 530, but are dutiable as manu- factures of pyroxylin not specially provided for at 40 per cent ad valorem under paragraph 25.— T. D. 35529 (G. A. 7739). Saddle Xails Not Parts of Saddles. — Saddle nails, composed of metal and used to fasten the saddle to the saddletree, are properly dutiable as manufac- tures of metal under paragraph 167 as here classified by the collector, rather than free of duty under paragraph 530 as " parts " of saddles, as claimed by the importers. They constitute merely one of the classes of materials em- ployed in the manufacture of a saddle. — T. D. 35578 (G. A. 7749). DECISIONS UNDER THE ACT OF 1909. Leather Belts for Making Automobile Treads. — The leather strips here had been given a form and a size specially and definitely adapting them for <'onversion into automobile treads of different lengths and widths, and they were dutiable as assessed at 15 per cent ad valorem under paragraph 451.— Michelin Tire Co. v. U. S. (Ct. Cust. Appls.), T. D. 34131; (G. A. Ab. 31884) T D. 33325 afllrmeil. Bends of Leather. — The decision of the Board of United States General Appraisers, Abstract 24562 (T D. 31207), that certain leather was properly dutiable as " belting leather " should be disregarded, and the leather assessed with duty under paragraph 451 at the rate of 15 per cent ad valorem. — Dept. Order (T. D. 31417). Bridle Butts were held dutiable as grain leather under paragraph 450. Ab. 27739 (T. I). .32274) followed.— Ab. 31374 (T. D. 33217). Bridle-Rein Backs and Lithographic Roller Leather made from cow- hides, classified at 15 per cent ad valorem under paragraph 451, were held (iutiable at 7A per cent under paragraph 4i30. Ab. 29048 (T. D. 32081) and Ab. 30810 (T. D. 33031) followed.— Ab. 31373 (T. D. 33217). FREE LIST. lOol Russian Calfskins, Long Grain. — There is no commercial desifcnatiou shown, but the artiticially embossed surface of the goods makes them aptly described as " gauffre leather " in the common and ordinary acceptation of the term. The importation was dutiable as calfskins tanned and dressed, under para- graph 451, and was subject to the cunudative duty imposed in the proviso of that paragraph upon gauffre leather. U. S. v. White (2 Ct. Cust. Appls., SO; T. D. 31632.— Louis Dejonge & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33040; (G. A. 7362) T. D. 32505 affirmed. Calfskins Tanned or Tanned and Dressed. — The merchandise was in- voiced as " dull black lining calf leather." Of the two competing provisions, " grain leather " as used in paragraph 4.50 and " calfskins tanned or tanned and dressed " in paragraph 451, the latter phrase is the more specific and con- trols here. Worsdell & Co. et al. v. U. S. (2 Ct. Cust. Appls., 270; T. D. 31977) ; Tilge V. U. S. (2 Ct. Cust Appls, 129; T. D. 31662 ) .—Knauth, Nachod & Kuhne v. U. S. (Ct. Cust. Appls.), T. D. 33307; (G. A. Ab. 29047) T. D. 32681 affirmed. Harness Chiefly of Leather. — The provision in the proviso of paragraph 450 that " on and after October first, nineteen hundred and nine," certain duties shall be payable, is not limited to the items of leather immediately following the words quoted, but extends to all the articles (harness, etc.) enumerated in said proviso. Therefore harness imported prior to the date mentioned is not covered by the proviso.— T. D. 30381 (G. A. 6986). Leather Gig Thongs assessed as manufactures of leather under paragraph 452 were claimed dutiable as harness under paragraph 450. Protest over- ruled on the authority of Stone v. U. S. (2 Ct. Cust. Appls., 46; T. D. 31593).— Ab. 29880 (T. D 32842). Horse Goods. " Saddlery." — In view of the construction by the administrative departments, by the board, and by the courts, and in the absence of clear proof of a com- mercial designation, the word " saddlery " occurring in paragraphs 450 and 461 can not be taken to apply to articles used in the care of horses or for horse-stable equipment. Currycombs, Hoof Picks, Horse Clippers, Whip Thongs, and the Like. — Currycombs, hoof picks, horse clippers, whip thongs, and the like are not " sad- dlery," and these are dutiable according to the component of chief value as manufactures of metal or the manufactures of leather. Time Proviso in Paragraph 450. — The qualifying w'ords of one clause of a section may be extended to other clauses or even other sections of a law, if to give effect to the apparent intent of the legislature tliis is necessary ; and the proviso in paragraph 450 that on and after October 1 of that year certain described leather goods should bear a prsecribed rate of duty, will be taken to apply to all the articles enumerated in the several clauses of that proviso and to similar articles also designated in paragrah 461. — Stone et al. v. U. S. (Ct. Cust. Appls.), T. D. 31593; (G. A. Ab. 24331) T. D. 31134 affirmed. Apron Leather. — The importation was of picker straps, leather cut into strips about an inch in width and 30 to 36 inches in length. The goods were properly held to be belting leather under the authority of U. S. v. Richards (1 Ct. Cust. Appls., 537; T. D. 31548), but there was a failure to apply the last provision of paragraph 451. tariff act of 1909, that imposes an additional 10 per cent upon leather of the kind here ; that is, suitable for conversion into manufactured articles ; but as there was no protest under that paragraph the cause is reversed. Tilge & Co. v. U. S. (3 Ct. Cust. Appls., 97; T. D. 32360) dis- 1032 DIGEST OF CUSTOMS DECISIONS. tinguished.— U. S. r. Kingk & Co. (Ct. Ciist. Appls.), T. D. 32908; (Ah. 28410) T. D. 324S8 reversed. There is no uniform f^eneral trade meaning attached to tiie words " leatlier belting " confining it to that chiss of leather suitable in making belts for the transmission of power. The importatJDn here of leather to be used in the manufacture of appliances in textile machinery, namely, picker strap and apron leather, falls properly witiiin the description "belting leather" as used in tariff act of 1909; it in- cludes equally leather suited to transmit power from wheel to wheel and leather suited simply to convey materials, and is dutiable as belting leather umler paragraph 4r)l of that act. — U. S. v. Richards et al. (Ct. Cust. Appls.), T. D. 31548; (G. A. 70G9) T. D. 30793 aftirmed. Leather Cut into Shape. — The merchandise is cut from leather of the l)oviiu' species in a form suitable to be shaped and fitted upon a particular roller, and so adapted to its final use. It is governed accordingly by U. S. v. Ringk ^: Co. (3 Ct. Cust. Appls., 353; T. D. 32908). and is dutiable under paragrai)h 451. U. S. V. Richards (1 Ct. Cust. Appls., 537; T. D. 31.548) distinguished.— U. S. V. Crabl) & Co. (Ct. Cust. Appls.), T. D. 32964; (G. A. Ab. 27835) T. D. 32302 reversed. Clutch Leathers. — Strips of leather, known to automobilists as " clutch leathers," which before being fitted to the clutch cone have to be soaked in water for 24 hour.s, trimmed down to fit, and made rough so as to incite friction, are not " finished parts " of automobiles within the meaning of paragi'aph 141, but are dutiable under the first and last provisions of paragraph 4.51 as leather made from hides of cattle of the bovine species similar to belting leather " cut Into forms suitable for conversion into manufactured articles." — T. D. 32329 (G. A. 7338). Diced Leather not Embossed Leather. — The merchandise is dressed leather ornamented upon its grain side with a diced effect, the leather being such as is u.sed in making hat sweats. The leather of the importation does not present the appearance of raised figures in relief upon its surface, nor has it been subjected to processes aimed to produce such a result. The article is not embossed or gauffre leather. Dejonge v. U. S. (3 Ct. Cust. Appls., 4G3 ; T. D. 33040) distinguished.— U. S. v. Brown & Co. (Ct. Cust. Appls.), T. D. 343S0 ; (G. A. Ab.. 338G2) T. D. 33795 affirmed. Dressed Upper Leather — Insole Leather. — Dressed upper leatlier. being a fully finished leather, is not dutiable under the provision for " grain " leather in paragraph 4.50, but under the eo nomine provision therefor in paragraph 451. Insole leather, being a split leather and adapted for making in.soles or counters, is not dutiable under the provision for sole leather in paragraph 451, but under the provision for split leather in paragraph 450. — T. D. 30795 (G. A. 7071). Gauflfre Leather. " Gauffre " Defined. — " Gauffre " is a word of French derivation and iy vari- ously spelled gauffre, gauffree, goufre, goffer, gauffer, gaufre, and gauffrer. It accords in meaning with embossed. G.\UFFRE Leather Under Tariff Act of 1909. — The fact that " gauffre " had no fixed uniform trade meaning as applied to leather when the tariff law of 1909 was enacted can not be taken to shift tlic burden of proof on the Government in deterndiung whether the skins imported were gauffre leather. The rate of duty was clearly ascertainable and the importation is dutiable as gauffre leather FREE LIST. 103 Q under paragraph 451.— U. S. v. White (Ct. Cust. Appls.), T. D. 31632; (G. A. 7115) T. D. 31016 reversed. Grain Leather. — It would appear that the proviso to paragraph 451 was intended to be limited in its application to the articles described in that para- grapli, and it would be to force the construction to extend it to cover the merchandise here. The leather of the importation, with a natural and an artificial grain, is properly dutiable under paragraph 450. — Spalding & Bros, et al. V. U. S. (Ct. Cust. Appls.), T. D. 32910; (G. A. Abs. 28479, 28480) T. D. 32507 and (G. A. Ab. 29095) T. D. 32681 reversed. Grain leather is a leather tanned with a grain side, but not finished. Leathers which, although tanned and having a grain side, when finished and ready for use in making bags and straps are not grain leather within the meaning of paragraph 450 but are dutiable under the provision in paragraph 451 for " all other leather not specially provided for."— T. D. 30760 (G. A. 7058). Harness Leather and Lithographic Roller Leather held dutiable as grain leather under paragraph 450 as claimed. Worsdell v. U. S. (2 Ct. Cust. Appls., 270; T. D. 31977) and Ab. 29048 (T. D. 32681) followed.— Ab. 31553. Razor-Strop Leather. — The importation, while not entirely for its intended use, is nevertheless raised al)ove classification as rough leather, using that term as it appears in the paragraph that controls (par. 451). It was properly as- sessed as dressed leather.— Sherrard v. U. S. (Ct. Cu.st. Appls.), T. D. 32966; (G. A. Ab. 28293) T. D. 32455 aftirmed. Horse butts classified as leather not specially provided for under paragraph 451 were claimed to be dutiable as rough leather. Protests overruled. — T. D. 32966 (Ct. Cust. Appls.). Rough Leather. — Hides of cattle of the bovine species exceeding 25 pounds in weight wet, or 12 pounds in weight dry, tanned into leather but not finished, is rough leather and subject to duty at the rate of 5 per cent ad valorem under the provisions of paragraph 451. The dividing line between calfskins and hides is 12 pounds dry ; a skin under that weight is a calfskin, and over that weight is a hide. G. A. 4052 (T. D. 18739), G. A. 4215 (T. D. 19716) cited and fol- lowed.— T. D. 32958 (G. A. 7403). " Rough leather," as used in paragraph 451, had such a well-established and definite trade meaning before and at the time of that enactment that no change or modification of the meaning by interpretation is permissible : Held, this leather, as shown by the evidence, being now ready for immediate use in manu- facture, is not rough leather, but leather, rather, not specially provided for, tanned and curried in effect, and as such dutiable at 15 per cent ad valorem under paragraph 4.51. — U. S. v. Robertson & Sons (Ct. Cust. Appls.), T. D. 31458; (G. A. 7042) T. D. 30720 and (G. A. Ab. 23746) T. D. 30828 reversed. Leather From Sealskins. Seal Splits or Seal Split Leathers. — Paragraph 450 does not cover leathers made from the hides or skins of animals that are not cattle of the bovine species, and as seal splits or seal split leathers are made from animals not of the bovine species, they do not fall within the provisions of that paragraph. Grain or Split Leather. — It not having been shown that the terras " grain feather " and " split leather," as used in paragraph 4.50 are applicable in the trade only to leathers which are unfinished, finished leathers of these kinds made from the hides of cattle of the bovine species are dutiable under said paragraph.- Worsdell & Co. et al. v. U. S. (Ct. Cust Appls.), T. D. 31977; (G. A. Ab. 24566) T. D. 31207 afl^rmed in part, reversed in part. 1034 DlfJEST OF CUSTOMS DECTSTONS. Scrap Sole Leather suil;ihli' for iiso :is loat^T is dutiiihle at 5 per oont ad valori'iii iiiitler iinra^'raiil: ITil, and not at 10 per c-eiit ad valorem as waste under paraj,'rapli 471).— Depl. Order (T. D. 32013). Leather Strips for Auto Treads. — The n)erchandise consisted of strii>s or bands of chrome leather beveled on the edges and cut into suitable lengths for •he manufacture of automobile treads. To adapt the.se to their special use further labor upon them was ncM-essary. The goods are band or belting leather. They were dutiable as deternuned by the board under paragraph 451, and were likewise subject to the additional duty imposed by the proviso of that paragraph. U. S. v. Richards (1 Ct. Cust. Appls.), 537; T. I). 31548).— U. S. V. Dubied Machinery Co. (Ct. Cu.st. Appls.), T. D. 33033; (G. A. 7333) T. D. 3229G allirmed. Leather Strips of irregidai- lengtli and width, cut from belting leather, are in fact belting leather, and dutiable under the eo nomine provision for such in paragraph 451, rather than jis "leather not specially provided for," under the same paragraph.— T. D. 32242 (G. A. 7323). Walrus Leather. — The board found that the leather in question was tanned from the hide of the walrus, and in the condition imported was ready to be cut into disks and used for polishing purposes; that the leather, although tanned, had not been submitted to the processes of currying or dressing, and was therefore not a linished leather. I'rotests sustained on the authority of G. A. 7042 (T. D. 30720), as rough leather, paragraph 451.— Ab. 23769 (T. D. 30828). Embroidered Moccasins. — The sample is a moccasin of soft, yellowi.sli, dres.seil leatiier or skin. The articles, being embroidered, were classilied under paragi-aph 349 as an article embroidered by hand or machinery. This classi- fication is erroneous, as paragraph 349 is limited in its application to articles " compo.sed of flax or other vegetable fiber, or of which the.se materials or any of them is the component material of chief value." Moccasins have been held to be dutiable as shoes. G. A. 3702 (T. D. 17654).— Ab. 24836 (T. D. 31316). Rough Tanned Pigskins claimed to be dutiable as rough leather were held properly cla.ssified under the provision for leather not specially provided for in paragraph 451. Ab. 30S43 (T. D. 33031) followed.— Ab. 31870 (T. D. 33.325). Saddlery.— Serge lining used in the manufacture of riding saddles and classified as manufactures of wool under paragraph 378 was claimed to be dutiable as saddlery (par. 401). Protest overruled. — Ab. 28229 (T. D. 32424). Pigskin Saddles. — Saddles in chief value of pigskin dutiable under para- graph 401 at the rate of 35 per cent ad valorem. — Dept. Order (T. D. 31841). The provision for " harne.ss, saddles, and saddlery, composed wholly or in chief value of leather," in paragraph 450 is narrower and more specific than the language of paragrai)li 101. The rates of duty eslablislied for leathers and articles made therefrom are not linuted by the proviso of this paragraph to such articles as are made wholly or in chief value of leather made from cattle hides and calfskins, or cattle of the bovine species, e\cei)t as to boots and shoes. The provision in said paragrai)h for harness, sadilles, and saddlery in sets or in parts, finished or unfinished, composed wholly or in chief value of leather, covers all such articles made wholly oi- in chief value of leather, without regard to the character of the hide from which such leather is made. Saddles in chief value of pigskin tanned and dressed are saddles in chief value of leather within the meaning of the language of said paragraph 450, and Held to he subject to duty .at the rate of 20 per cent as therein provided. — T. D. 31002 (G. A. 7112). FREE LIST. 1035 Tanned Unsplit Sealskins. Hides and Skins. — There is a recognized distinction between " hides " and " sljins " iu tariff legislation, hides pertaining to animals of a larger size and skins to smaller animals. Rough Leather. — The provision for " rough leather " in paragraph 451 was not intended to comprehend the tanned but unfinished skins of small animals. Unsplit Sealskins, Tanned but not Dressed or Finished. — The provision for " rough leather " not applying to these skins of the importation, they fall appropriately under the provision in the paragraph for " all other leather." — Kaufmann & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 34167; (G. A. Ab. 30456) T. D. 32943 affirmed. Chinese Shoes or slippers made of different materials, either embroidered or not embroidered, are dutiable as leather shoes under paragraph 450 when com- posed in chief value of leather, or as silk wearing apparel under paragraph 402 when compo.sed in chief value of silk, the relative values of the component materials being determinetl at the time when those materials have reached such a condition that nothing remains to be done upon them by the manufac- turers except to put them together. U. S. v. Meadows (2 Ct. Cust. Appls., 143; T. D. 31665).— T. D. 333S8 (G. A. 74.58). Skivers. Congressional Record.— In the ascertainment of the intention of the Con- gress in giving final shape to a paragraph that had been a subject of contention with them, resort may be had to the current history of the times and of the particular piece of legislation in question. The Congressional Record officially preserves that history. Aldridge et al. v. Williams (3 How., 8, 23). Proviso to Paragraph 450. — Reviewing the legislative history of the proviso to paragraph 450 it can not be held the Congress meant to extend its provisions to still other paragraphs — to paragraph 451, for example — and so " split leather," as employed in that proviso, does not include articles such as the skivers of the importation. These were properly held to be dutiable under paragraph 451 ; and as the duty would be the same it is unnecessary to deter- mine their cla.ssification as either " sheepskins dressed and finished " or as "other leather."— Tilge v. U. S. (Ct. Cust. Appls.), T. D. 31662; (G. A. 7134) T. D. 31131 affirmed. Component of Chief Value in Cotton and Leather Slippers. — The mei'- chandise consisted of slippers made of cotton and leather, the parts of the slippers composed of each of the two materials being made separately for use in producing the completed article. Here the expense of sewing the pieces of cot- ton cloth together, in preparation for uniting them with the leather parts, enters into the value of the cotton so employed. According to the evidence cotton was the component of chief value in these slippers and they are dutiable under paragraph 324. Seeberger v. Hardy (150 U. S., 420).— U. S. v. Meadows (Ct. Cust. Appls.), T. D. 31665; (G. A. 7168) T. D. 31297 reversed. Slippers with cotton uppers and leather soles and heels, leather chief value, are dutiable as " shoes of leather " under paragraph 450. In determining the component of chief value in slippers of cotton and leather, the basis shall be the value of the cotton when ready to be sewn into the form of uppers and the value of the leather when ready to be attached to the up- pers.— T. D. 30931 (G. A. 7099). DECISIONS UNDER THE ACT OF 1897. Croupon. — An article invoiced as " croupon," which was classified as a manu- facture of leather under paragraph 45J, was claimed to be dutiable as leather 1036 DIGEST OP CUSTOMS DECISIONS. iit L'U pt'i- (tnit ad valurein under piiragrapli 438. Protest sustained. — Ab. 20404 Cr. D. 29409). Morocco Leather. — Trade and commerce recognize as morocco leather that article of leather made from j,'oatslvins. Tlie style of leather made from sheep- skins, which resembles morocco, and is known in trade as imitation morocco, is not entitled to entry under the provision of paragraph 438 for " skins for morocco." U. S. v. Stone (101 Fed. Rep., 713) cited and followed.— T. U. 22709 (G. A. 4835). Skins for Morocco Pigskins. ^ — The expression " skins for morocco," in para^^raph 438, means siicli skins as are commonly or chielly used for morocco. Pigskins tanned but unfinished, which are used occasionally for morocco, but chiefly for other purposes, are not dutiable under the provision in para- graph 438 for " skins for morocco, tamied but unlinisbed." — T. D. 245G4 (G. A. 5376). The provision in paragraph 438 for "skins for morocco" is not limited to goatskins, but includes also certain sheepskins known as "New Zealand basils" or "Cape sheepskins."— Helmrath v. U. S. (C. C), T. D. 25003; G. A. decision (unpublished) reversed. Ea.st India sheepskins, tanned but unfinished, which are chiefly used for morocco, are dutiable at 10 per cent ad valorem under parai;raph 438, as " skins for morocco, tanned but unfinished," and are not dutiable at 20 per cent ad valorem under said paragi'aph as " leather not specially provided for." — T. D. 24684 (G. A. 5426). Cliinese Shoes or Slippers, embroidered either by hand or machinery, are dutiable under paragraph 390 and not under paragraph 438. — Lai Ming et al. v. U. S. (Ct. Gust. Appls.), T. D. 30770; (G. A. 6876) T. D. 29610 affirmed. Appliqued shoes in chief value of leather are dutiable as shoes of leather under paragraph 438 and not as appliqued articles undei- paragrapli 390. Silk-embroidered shoes in chief value of leather are dutiable at the rate pro- vided for silk embroideries in paragraph 390, by virtue of the proviso to para- graph 339, " that no wearing apparel embroidered shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of which such embroidery is composed." — T. D. 29010 (G. A. 6876) ; afHrmed by T. D. 30770 (Ct. Gust. Appls.), supra. Shoes with soles made of leather, two layers the entire length, or one layer the entire length and a second layer on the ball of the foot and the heel, with leather toe aud heel protectors, held dutiable as " shoes made of leather " at the rate of 25 per cent ad valorem under paragraph 438. Shoes in ciiief value of leather embroidered with silk held dutiable at the rate of 00 per cent ad valorem, provided for silk embroidery by i)aragraph 390, by virtue of the proviso to paragraph 339. G. A. 6605 (T. D. 28204) and G. A. 6818 (T. D. 29297) followed.— T. D. 29595 (G. A. 6874). Bits and Dumb-Jockeys dutiable as saddlery.— T. D. 19133 (G. A. 4106). Kiihber Bit Covers. — Sheets of rubber about six inches in length and the same in width, rolled tubular in form, used to cover the portion of the metal bit entering a horse's mouth as a protection to the latter, detachable, and leady to be further shaped to fit any bit and suitable for no other purpose, are properly dutiable at the rate of 45 per c»>nt ad valorem as "saddlery and Itarness and parts of either, finished or unfinished," under the provisions of paragraph 447.— T. D. 24353 (G. A. 5320). Antique Saddlery. — An antique saddle and equine trappings of mediaeval origin, though no longer put to utilitarian purposes, held to be " saddlery "' FREE LIST. 1037 under paragraph 447 and not dutiable according to the component material of chief value of the articles.— T. D. 24498 (G. A. 5356). Saddlery and Harness and Parts Thereof. — Girths, kneecaps, and rollers, made principally of leather and in part of wool, and bridle fronts, composed chiefly of leather and in part of metal, all concerned with the equipment of horses and made and used solely for that purpose, are not dutiable as articles in part of wool perforce the provisions of paragraph 391 and as beaded articles under paragraph 408, respectively ; but are dutiable eo nomine as " saddlery and harness or parts of either," at the rate of 45 per cent ad valorem, imder paragraph 447. Flax towels and metal scissors, though used in and about the grooming or equipment of a horse, are properly dutiable as manufactures of flax and metal, respectively, under the appropriate provisions. — T. D. 24354 (G. A. 5321). Saddletrees. — Articles known as saddletrees, used only as framework for riding saddles, being composed of wood and metal, are dutiable at 45 per cent ad valorem under paragraph 447 as parts of saddles, and not at 35 per cent under paragraph 208 as manufactures of wood. — T. D. 25382 (G. A. 5709). Whips and parts of whips are dutiable according to their component ma- terial of chief value, in the ab.sence of more specific provision, and are not dutiable as " saddlery," or parts thereof, at 45 per cent ad valorem under parn-raph 447. Da vies. Turner & Co. v. U. S. (suit 2790, Dec. 21, 1900), revers- ing In re Veil Bros, et al. (G. A. 4180) followed.— T. D. 23026 (G. A. 4919). DECISIONS UNDER THE ACT OF 1894. Gauflfree Leather. — Merchandise consisting of pieces of thin leather, cut uniformly, 28 inches wide and from 32 to 36 inches long, one surface being plain and the other covered with designs in silver and various attractive colors, and known as " gaulTree leather," is dutiable at 10 per cent ad valorem under paragraph 340 as " leather not specially provided for," and not at 30 per cent ad valorem under paragraph 353 as " manufactures of leather not specially provided for," nor at 20 per cent ad valorem under pai'agraph 341, enumerating "skins not specially enumerated or provided for" and "skins dressed and finished," nor under paragraph 342 as " leather cut into forms, suitable for conversion into manufactured articles." U. S. v. Naday (decided by the Cir- cuit Court of Appeals for the Second Circuit Nov. 15, 1899), affirming U. S. v. Naday (92 Fed. Rep., 140) and reversing In re Naday (G. A. 3730) followed. — T. D. 21819 (G. A. 4611). Indian Moccasins are dutiable as shoes made of leather and not as manu- factures of leather. Moccasin is derived from the Algonkin word " makasin," of which the Eng- lish translation is shoe. The word is defined by the Century Dictionary as " a shoe or cover for the feet made of deerskin or other soft leather, without a stiff sole, and usually ornamented on the upper side ; the shoe customarily worn by the American Indians."— T. D. 17654 (G. A. 3702). DECISIONS UNDER THE ACT OF 1890. * Japanned Upper Leather — Japanned Calfskins. — In construing para- graph 456, which provides for " dressed upper leather, including japanned leather," and for " japanned calfskins," Held, that the latter provision includes only such skins as are not upper leather, and that japanned calfskins used as upper leather are subject to classification under the former provision. — U. S. v. Bittel (C. C), T. D. 26925. Note.— On appeal by the United States the fore- going decision was affirmed (4 C. C. A., 680). 1038 DIGEST OF CUSTOMS DECISIONS. Chinese Shoes. — Paragraph 4r)6 is applicablo. in the absence of any re- strictive words, to all shoes made of loathor, notwithstanding the fact that other materials are used in greater (piantity ; and Chinese shoes manufactured from various materials, including leather, cotton, silk, thread, ami felt, but of which leather is the component material of chief value, are dutiable as shoes and not as articles of which leather is the component material of chief value, neither as specially provided for nor by similitude. — In re Wise (C. C.) 93 Fed. Rep., 443. DECISIONS UNDER THE ACT OF 1883. Cordovan Leatlier, cut during the process of dressing into a shape suitable for recutting into shoe vamps, is dutiable as dressed upper leather and not as manufactures of leather. Reversing T. D. 10342 (G. A. 63).— In re Salomon (C. C), 48 Fed. Rep., 287. Saddlery. — The word " saddlery " is to be taken as a noun and not as an adjective qualifying " hardware."— McCoy v. Hedden (C. C), 38 Fed. Rep., 89. Shoe Vamps are dutiable as manufactures of leather and not as leather not specially provided for as dressed upper leather. — T. D. 10342 (G. A. G3) ; reversed, In re Salomon (C. C), 48 Fed. Rep., 287. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Glazed Calfskin, known to the trade as patent leather and upper leather, generally used for the upper part of boots and shoes, and invoiced as patent leather, is dutiable at 20 per cent and not under Schedule C. — Keutgen v. Law- rence (1. Blatch., 615), 14 Fed. Cas., 434. Leather. — The act of June 6, 1872 (17 Stat, 230), does not repeal the pro- visions of the act of March 2. 1861 (12 Stat., 189), August 5, 1801 (id., 293), and July 14, 1862 (id., 555), imposing duties on japanned, patent, or enaifleled leather or skins. — Movius v. Arthur, 95 U. S., 144. 1913 531. Leeches. 1909 609. Leeches. 1897 596. Leeches. 1894 532. Leeches. 1890 630. Leeches. 1883 517. Leeches. 532. Lemon juice, lime juice, and .sour orange juice, all the foregoing '-^^^ containing not more than 2 per centum of alcohol. 610. Lemon juice, lime juice, and sour orange juice, all the foregoing containing not more than 2 per centum of alcohol. 1897 597. lycmon juice, lime juice, and sour orange juice. 1894 533. Lemon juice, lime juice, and sour orange juice. 1890 031. Ixjmon juice, lime juice, and sour orange juice. 1883 543. Lemon juice and lime juice. DECISIONS UNDER THE ACT OF 1890. ^ Lemon or Lime Juice imported in green or colored, molded or pressed, flint or lime glass bottles, holding more than one pint. Held, that the juice is free and that tiie bottles are dutiable at 40 per cent under paragraph 104. T. D. 11245 (G. A. 604) modifietl. Note T. D. 26819 below.— T. D. 13232 (G. A. 1653), FREE LIST. 1039 DECISIONS UNDER THE ACT OF 1883. Fortified Lemon Juice. — Held, that the addition of 7.5 per cent of alcohol to lemon .iuice for preservative purposes, producing so-called fortified lemon juice, is not sufficient to take the article away from classification as " lemon juice " under paragraph 543, free list, and put it into paragraph 103, relating to " alcoholic compounds not otherwise specially enumerated or provided for." Evidence as to the commercial designation of an imported article is imma- terial if such article did not exist at the time of the passage of the tariff act to which it is suhject.— Morrell v. U. S. (C. C), T. D. 26819; (G. A. 604) T. D. 11245 reversed. 533. Lifeboats and life-saving apparatus specially imported by socie- 1913 ties and institutions incorporated or established to encourage the saving of human life. 1909 1897 1894 1890 1883 612. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 599. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 535. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 633. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 731. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life.^ 1909 1913 534. Limestone-rock asphalt; asphaltum, and bitumen. 90. * * *; limestone-rock asphalt, 50 cents per ton; asphaltum and bitumen, not specially provided for in this section, crude, if not dried, or otherwise advanced in any manner, ,$1.50 per ton; if dried or other- wise advanced in any manner, $3 per ton ■ * * *, 93. * * * ; limestone-rock asphalt containing not more than 15 per centum of bitumen, 50 cents per ton ; asphaltum and bitumen, not speci- 1897 ally provided for in this Act, crude, if not dried, or otherwise advanced in any manner, $1.50 per ton ; if dried or otherwise advanced in any manner, $3 per ton ; * * *. 1894 390. Asphaltum and bitumen, crude or dried, but not otherwise manipu- lated or treated. 1890 496. Asphaltum and bitumen, crude. 1883 643. Asphaltum and bitumen, crude. DECISIONS UNDER THE ACT OF 1909. Westrumite Asphalt. — In the composition of the merchandise, it appears from the record that the original substances employed in the making are dif- ferent kinds of asphalt or bitumen and that certain chemicals and water are added solely for the purpose of combining the different kinds of asphalt and bitumen and so to perfect the material resulting for use as paving material : Held, the material is not to be classified as a chemical compound or mixture, but rather as asphaltum or bitumen advanced in condition, and as such dutiable ♦nder paragraph 90. — U. S. v. Central Westrumite Co. (Ct. Cust. Appls. ), T. D. 31480; (G. A. Ab. 22924) T. D. 30447 affirmed. So-called " westrumite," a liquid in chief value of asphalt, which is used in road building, is not dutiable as a paint under paragraph 56, nor is it " asphaltum " within the meaning of paragraph 90; but by virtue of the mixed- materials clause in paragraph 481 it is dutiable at the rate provided in said paragraph 90 for " asphaltum advanced." 1040 DIGEST OF CUSTOMS DECISIONS. The provision for " chemical mixtures " in paragraph 3 does not include so- called " westruniite," an article composed of asphalt, ammonia, and water. It is not necessary that the mixed-materials clause in paragraph 481 should be referred to in an importer's protest in order to be considered by the board. — T D. 30223 (G. A. 6959). Liquid liitunicn. — Crude petroleum, also known as " liquid bitumen," is in- cluded within the term "crude liquid bitumen" and is covered both by the provision in paragraph 90 for " asphaltum and bitumen, not specially provided for in this section, crude, if not dried, or otherwise advanced in any manner," and by the provision in paragraph 639 of the free list for " petroleum, crude." Held, that the provision in the free list must operate to the benefit of the importer as against the provision in the duty schedule. — T. D. 31726 (G. A. 7241). DECISIONS UNDER THE ACT OF 1897. Mastic Asphalt, an article made by crushing lime rock asphalt, which, when reduced to a powder, is mixed with bitumen and crude oils until made into cakes, is dutiable as " asphalt and bitumen dried or .otherwise advanced in any manner," undea^the provisions of paragraph 93. Gabriel & Schall v. U. S. and Saacke v. U. S. (unpublisiied) cited and followed; G. A. 4149 cited and followed.— T. D. 22854 (G. A. 4878). DECISIONS UNDER THE ACT OF 1894. AsQhalt, Epure and Dried. — Asphalt epure and asphalt dried are non- enumerated manufactured articles and not free under paragraph 390 as crude asphaltum.— T. D. 17020 (G. A. 3795). Asphaltum, Dried. — Asphaltum from an asphalt lake, holding water me- chanically and so tenaciously that intense heat, with stirring, is necessary for drying it, and which has accordingly been exposed in a vessel to heat from steam pipes and from steam jets which stirred it, thereby expelling the water, and, incidentally and necessarily, some volatile oils, is free under this para- graph.— U. S. V. Trinidad Asphalt Co. (C. C), 77 Fetl. Rep., 609. DECISIONS UNDER THE ACT OF 1890. Crude Beirut Bitumen, known as Syrian asphaltum and as bitumen de Judea, is free as crude asphaltum or bitumen, and is not dutiable as a non- enumerated article.— T. D. 14814 (G. A. 2497). DECISIONS UNDER THE ACT OF 1883. Asphalt Mastic, an article produced by crushing an asphaltum rained or quarried in rough chunks, often called " rock." and by melting and mixing together such crushed asphaltum and a natural mineral bitumo'n gathered in the island of Trinidad or elsewhere, and by afterwards casting for transporta- tion the mixture so obtained in molds into loaves or cakes, is dutiable as a crude mineral advanced in value or condition, and is not free as crude asphaltum.— Wooten v. Magone (C. C), 54 Fed. Rep., 673. 1913 535. Lithographic stones, not engraved. * 1909 614. Lithographic stones, not engraved. 1897 601. Lithographic stone, not engraved. 1894 538. Lithographic .stones, not engraved. 1890 636. Lithographic stones, not engraved. 1883 732. Lithographic stones, not engraved. FREE LIST. 1041 1913 536. Litmus, prepared or not prepared. 1909 315. Litmus, prepared or not prepared. 1897 G02. Litmus, prepared or not prepared. 1894 53!). Litmus, prepared or not prei)ared. 1890 637. Litmus, prepared or not prepared. 1883 545. Litmus, prepared or not prepared. DECISIONS UNDER THE ACT OF 3913. Litmus Paper dutiable in sheets as bibulous paper at tlie rate of 30 per ceut ad valorem under paragraph 323, or, if in book form, as books not specially pro- vided for at the rate of 15 per cent ad valorem under paragraph 329, rather than free of duty as litmus, prepared, under paragraph 53G. — Dept. Order (T. D. 36274). 1913 53 7. Loadstones. 1909 616. Loadstones. 1897 603. lyoadstones. 1894 540. Loadstones. 1890 638. Loadstones. 1883 733. Loadstones. 1913 1909 1897 1894 538. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 617. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 604. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 541. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 639. Madder and munjeet, or Indian madder, ground or prepared, ^^^" and all extracts of. 547. Madder and munjeet, or Indian madder, ground or prepared, ^^^** and all extracts of. 1913 539. Magnesite, crude or calcined, not purified. 1909 618. Magnesite, crude or calcined, not purified. 1897 605. Magnesite. crude or calcnied, not purified. 1894 543. Magnesite, or native mineral carbonate of magnesia. 1890 640. Magnesite, or native mineral carbonate of magnesia. 1883 620. Magnesite, or native mineral carbonate of magnesia. DECISIONS UNDER THE ACT OF 1897. Magnesite, Ground. — Calcined magnesite, ground but not purified, is en- titled to free entry under the provisions of paragraph 605. The use of such article as a cement will not make it dutiable as such ; its specific enumeration by name must prevail. G. A. 3370 distinguished.— T. D. 23316 (G. A. 5003). 1913 540. Manganese, oxide and ore of. 1909 619. Manganese, oxide and ore of. 1897 607. Manganese, oxide and ore of. 60690°— IS— VOL 1 66 1042 DIGEST OF CUSTOMS DECISIONS. 1894 r>\C>. M;iii,ir:iii('se, oxide :uiil ore of. 1890 U-i;i. Miuij^anese. oxide and ore of. 1883 (i'-'l. Maugane.se, oxide and ore of. DECISION'S UxNDER THE ACT OF 1000. Braunstoiii Grob consists of manganese oxide and about 0.4 per cent of nickel oxide. It was cla.'Jsed as a cluMiiical mixture at 25 per cent undcM" jiara- grapli 3. The nicl\el oxide was naturally present, and this hein;: true its i)r<>sence does not take the mercliandise out of the provisions for oxide of nianiranese and put it under the provision for dieniical mixtures. — Al). 30012 (T. D. 3-lOGO). 1913 ."> 1 1 . Manna. 1909 020. Mamia. 1897 OOS. Manna. 1894 547. Manna. 1890 644. Manna. 1883 548. Manna. 1913 5 12. Manuscrijjts. 1909 (;21. .Manuscripts. 1897 000. Manu.scripts. 1894 548. Manuscript.s. 1890 045. Manuscript.s. 1883 737. Manuscripts. DECISIONS UNDER THE ACT OF 1897. Inscribed Assyrian Marble. — A limestone slab, 4 by 5 feet in dimensions, cut and carved about 800 B. C, bearing ui)o;i one of its surfaces a rude relief of the human lij^ure and an inscription in the A.ssyrian lan.i^uage, the in.scrip- tion takin.!^ up about 50 per cent of the said surface, and the whole being of value only for the writing placed thereon, found to be a nuinuscript and free of duty as sucli under paragraph 009.— T. D. 26211 (G. A. 5986). Music Manuscripts. — The provision for "manu.scripts" in the free list is uiHiualilied, while the provision for "music in books or sheets" (par. 403) is subject to the clause " not specially provided for." Manuscript music is specially provided for as " manuscripts."— Ab. 24209 (T. D. 31070). Typewritten Sheets describing certain Tuiiung properties lield to be manu- scripts and free of duty under paragraph 609. — T. 1). 19535 (G. A. 4198). DECISIONS UNDER THE ACT OF 1890. Phylactery, i)assages from tlie scriptures written in Hebrew upon narrow strips of parchment and inclosed in i)archment cases, are free. — T. D. 12801 (G. A. 1.397). 1913 5 13. INIarrow, crude. 1909 622. Marrow, crude. 1897 010. Marrow, crude. 1894 549. Marrow, crude. 1890 CA(\. Marrow, ciiiih- 1883 738, Marrow, crude. 1913 1909 1897 FREE LTST. 1043 544. Marshinallow or althea root, leaves or flowers, natural or un- manufactured. 623. Marshinallow or althea root, leaves or flowers, natural or un- manufactured. 611. Marshmallow or althea root, leaves or flowers, natural or un- manufactured. 1894 550. Marshmallows. 1890 647. Marshmallows. 1883 739. Marshmallows. DECISIONS UNDER THE ACT OF 1897. Marshmallow or Althea Root, Peeled. — Marshmallow or althea root from which the epidermis has been removed, and which has been cut up into small pieces, is free of duty under paragraph 611 as " marshmallow or althea root, natural or unmanufactured," though this is not the crudest form in which such root is imported, and it is therefore not dutiable under paragraph 20 as drugs " advanced in value or condition." In re Hilliers' Sons Co. (G. A. 4272) followed.— T. D. 23769 (G. A. 5156). 545. Meats: Fresh beef, veal, mutton, lamb, and pork; bacon and hams ; meats of all kinds, prepared or preserved, not specially pro- vided for in this section : Provided, however, That none of the fore- going meats shall be admitted into the United States unless the same is healthful, Avholesome, and fit for human food and contains no dye, chemical, preservative, or ingredient which renders the same unhealth- ful, unwholesome, or unfit for human food, and unless the same also complies with the rules and regulations made by the Secretary of Agri- culture, and that, after entry into the United States in compliance with said rules and regulations, said imported meats shall be deemed and treated as domestic meats within the meaning of and shall be subject 1913 to the provisions of the Act of June thirtieth, nineteen hundred and six (Thirty-fourth Statutes at Large, page six hundred and seventy- four), commonly called the meat inspection amendment, and the Act of June thirtieth, nineteen hundred and six (Thirty-fourth Statutes at Large, page seven hundred and sixty-eight), commonly called the food and drugs Act, and that the Secretary of Agriculture be and hereby is authorized to make rules and regulations to carry out the purposes of this paragraph, and that in such rules and regulations the Secretary of Agriculture may prescribe the terms and conditions for tlie destruction for food purposes of all such meats offered for entry and refused admis- sion into the United States unless the same be exported by the con- signee within the time fixed therefor in such rules and regulations. 284. Bacon and hams, 4 cents per pound. 285. Fresh beef, veal, mutton, lamb, pork, * * * i^ cents per 1909 < pound. 286. Meats of all kinds, prepared or preserved, not specially pro- . vided for in this section, 25 per centum ad valorem. 273. Bacon and hams, 5 cents per pound. 274. Fresh beef, veal, mutton, and pork, 2 cents per pound. 275. Meats of all kinds, prepared or preserved, not specially pro- vided for in this Act, 25 per centum ad valorem. 1224^. Fresh beef nnitton, and pork. 20 per centum ad valorem. 225i. Meats of all kinds, prepared or preserved, not specially pro- vided for in this Act, 20 per centum ad valorem. 310. Bacon and hams, 5 cents per pound. 311. Beef, nuitton, and pork, 2 cents per poiind. 312. Meats of all kinds, prepared or preserved, not specially provided . for in this Act, 25 per centum ad valorem. 1897 1890 1044 DIGEST or CUSTOMS DECISIONS. 1883 2.'^. Roof nnd pork, 1 ront por pound. ■J.'i4. Hams and hacon, '_' cents i)i'r ]>ound. 283. * * * inTjiarcd meats of all l i)resent in these goods two distinct articles mixed together before Importation. There is no evidence of the relative value of these, nor is a com- mercial designation shown. The mushrooms are not introduced as flavoring, but are articles of food. Neither the mixed-material clause nor the rule of chief value applies to articles on the free list, and the beef and mushrooms were not entitled to free entry. — U. S. j'. Furuya Co. (Ct. Cust. Appls.), T. D. 354G3 ; G. A. Ah. 37274 reversed. Canned Meats. — Certain merchandise known as meat balls, meat balls in bullion, meat cakes in brown sauce, carbonade of beef, liver paste, Bavarian sausage, etc., packed in sealed tins dutiable at the rate of 15 per cent ad valorem as a nonenumerated manufactured article under paragraph 385. — Dept. Order (T. D. 35059). DECISIONS UNDER THE ACT OF 1909. Hams in Tins. — These hams have not lost their name or their character by reason of any process to which they were subjected before importation; and the eo nomine provision for hams in paragraph 284 being more specific than that for prepared or preserved meats in paragraph 286, paragraph 284 con- trols.— Neuman & Schwiers Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 33310; (G. A. Ab. 29530) T. D. 32767 reversed. Smoked ham meat (from wdiich the long bone has been removed, but which still contains the knuckle bone) put up in a hermetically sealed tin, the meat of one ham in a tin, is not within the provision of paragraph 284 for "bacon and hams," but is dutiable under paragraph 286 as meat, prepared or pre- served.— T. D. 32017 (G. A. 7299). Meat Balls — Similitude. — While this conunodity does not contain the com- ponent parts of meat in the same proportion and like quantities as meat, we find that it is made up of the constituent parts of meat, moisture, protein, fat, and ash. Its use is the same as meat — that is, for a food for human consump- tion. While perhai)s it is not dutiable directly as prepared meat, it is liy similitude classifiable as prepared meat. — Ab. 29157 (T. D. 32G81). Blood Pudding — Sausage. — Sausages made of blood pudding, being com- l)osed of material closely related to meat in every way, similar in appearance and being prepared for a similar use and being .so used, were properly classi- fied for duty, respectively, under paragraph 275, tariff act of 1897, and para- graph 280, tarirr ad of 1909. — Strohmeyer & Arpe Co. r. U. S. (Ct. Cust. Appls.), T. D. 32987; (G. A. Ab. 28754) T. D. 32584 aflirmed. FKEE LIST. 1045 DECISIONS UNDER THE ACT OF 1897. Bacon treated with soy sauce dutiable as bacon under paragrapli 273.— T. D. 21081 (G. A. 4428). Chinese Bacon. — Certain prepared liog's flesli, consisting of strips of meat cut from tlie sides or belly of the hog, dried, salted, and treated with bean sauce, but not smoked, held to be dutiable as bacon under paragraph 273, and not as prepared or preserved meat not specially provided for under paragraph 275.— T. D. 26935 (G. A. 6241). Jerked Beef, prepared by being cut into strips, salted, and dried in the sun sufficiently to prevent putrefaction, is prepared or preserved within the meaning of the provision in paragraph 275 for " meats of all kinds, prepared or preserved," and is therefore not dutiable under section 6 as an unenumerated article not provided for in the tariff.— T. D. 22403 (G .A. 4738). Mortadella — Salanie. — The merchandise imported in these cases is sausage. It has been assessed under paragraph 275, tariff act of 1897 and paragraph 286, act of 1909, both of which provide for " meats of all kinds, prepared or preserved." It is claimed to be free of duty as " sausages, bologna," under paragraphs 655 and 677 of the acts of 1897 and 1909, respectively. The board has expressed its views with reference to what bologna sausage is and has had occasion to pass on these two commodities, holding in Ab. 15546 (T. D. 28205) that mortadella was not bologna as described in the statute, and in the case of AHtelli & Son, G. A. 6371 (T. D. 27361), that salame was not bologna.— Ab. 26975 (T. D. 31971). So-called " salame," an Italian sausage in a very hard, dry condition, com- posed entirely of coarsely chopped poi^ packed in large casings, held not to be free of duty as bologna sausage under paragraph 655. The term " bo- logna," as understood in trade in this country, includes only a product com- posed of finely chopped beef, or beef and pork (never pork alone), inclosed in casings and marketed in a less dried state than salame. — T. D. 27361 (G. A. 6371). Sausages in the skin, composed of meat, vegetables, spices, etc., meat being the component material of chief value, being nonenumerated articles under the tariff act of 1897, are dutiable at 25 per cent ad valorem as prepared meat under paragraph 275 and section 7 of said act. In such cases the component material of chief value governs the classification. — T. D. 25498 (G. A. 5756). Chinese Sausages, which are u.sed exclusively by the Chinese and are not shown to be commercially known as bologna sausages, are not within the pro- vision in paragraph 655 for " sausages, bologna." — Wing Sing Lung v. U. S. (C. C. A.), T. D. 30801; T. D. 29923 (C. C.) and (G. A. 62,50) T. D. 26965 affirmetl. Frankfurter Sausage in Tins. — The board has heretofore held that certain frankfurter sausages were bologna and free of duty under the specific provision therefor in the free list (Ab. 5149; T. D. 26117.) It was not, however, in- tended to hold that sausages which might be invoiced as frankfurter sausages should be free of duty as bologna. In the absence of proof that these are known as bologna, or conform to the definition of bologna heretofore observed by the courts, we overrule the protest and affirm the finding of the collector as orepared meat.— Ab. 27336 (T. D. 32073). DECISIONS UNDER THE ACT OF 1890. Sausage made from the liver of game combined with truffles is dutiable as meats prepared and not as bologna sausage. — T. D. 14708 (G. A. 2430). 1046 DIGEST OF CUSTOMS DECISIONS. IJolo-iia Sausage ('aimed is free. — T. D. 11870 (G. A. SG7). liulogiia Sausafjes in Lard. — Roasted pork sausaf^es in skins packet! in lard ill tin cans, the lard dutialde under paragraph 214, heinj,' a siKniticant part of the value, is bolo^jna sausa^t^s and lard, a conihinatiiui of free and dutiable {,'oods, and is not free.— T. D. KHGl (G. A. 1955). Dried Turtle Meat is dutiable as prepared meat and not as a nonenunier- ated article nor free as turtles.— T. D. 14606 (G. A. 2304). 540. Medals of j,'old, silver, or citpijer, and other articles actually 1913 bestowed as trophies or prizes, and received and accepted as honorary distinction.s. 024. Medals of K^'l'l. silver, or copi)er, and other metallic articles actu- 1909 ally bestowed as trophies or prizes, and received and accepted as hon- orary distinction.s. 012. Medals of K1<1. silver, or copper, and other metallic articles nianu- 1894 facturetl as trophies or prizes, and actually received or bestowed and ac- cepted as honorary distinctions. 1890 048. Medals of gold, silver, or copper, such as trophies or prizes. 1883 740. Medals of gold, silver, or copper, DECISIONS UNDER THE ACT OF 1909. .Shotgun, a Trophy or Prize. Meuai,s anu Othkr Metallic Articles. — The provision in paragraph 624 for free entry of " other metallic articles usually be.stovved as trophies or prizes " is not limitef Aiiicrinnii iV Patterson's case, O. A. 6209 (T. D. 26SG2), an article known as lactic IVnncnt is dutial)le as sugar of milk under parajrrapli 248.— Ab. 25794 (T. D. 31300). Skiniined-Milk I'owder assessed under the provision for milk preserved or condensed in paragraph 248 was claimed dutiable under paraj,'raph 247 or 480, or free of duty under paragraph 480 or G07. Protests overruled. Ab. 27588 (T. D. 32149) followed.— Ab. 32053 (T. D. 33348). Modified Milk.— It is a dry white powder made from natural milk, after extracting a jxtrtion of the butter fat and a part of the casein by evaporating the moisture therefrom and reducing it to a powder, as imported. It was assessed under paragraph 248 as sugar of milk at 5 cents per pound. It is held to be dutiable under the same paragraph, whicli provides also for " milk, pre- served or conden.sed, or sterilized by heating or other processes," at 2 cents per pound.— Ab. 27588 (T. D. 32149). DECISIONS UNDER THE ACT OF 1897. Sour Cream is not dutiable, either directly or by similitude, as " milk, fresh," under paragraph 238, nor as " milk, preserved or condensed, or sterilized by lieating or other processes." under paragraph 239. Having been produced from milk by a machine specially contrived lor that purpose, called a "sepa- rator," it is to be deemed a manufactured article, and assessed for duty under the provision in section 6 for unenumerated articles " manufactured, in wiiole or in part."— T. D. 26720 (G. A. 6152). Lactic Ferment — Sugar of Milli by Similitude. — An article known as Chr. Hansen's Danish lactic ferment, which is a mechanical combiiuition of casein and sugar of milk in the form of a dry powder, and is not enumerated in the tariff act, is nevertheless dutiable at 5 cents per pound, the rate imposed upon sugar of milk, its chii'f component, by paragraph 239, by reason of the jiro- vision in section 7 requiring that unenumerated articles manufactured of two or more materials shall pay duty as if composed wholly of their component material of chief value.— T. D. 26862 (G. A. 6209). DECISIONS UNDER THE ACT OF 1894. Cream, Machine Separated, is a nonenumerated article and is not free as fresh milk. This cream, which is import(>d in considerable quantities for use at butter factories, is taken from the milk by a mechanical process, the milk being thrown into a hopper which makes some 1,400 revolutions in a minute, rnd owing to the difference in the specific gravity of the cream and the other portions of tlie milk, the cream is readily .separated and drawn off. Under these conditions it is imported within an hour or two after having been milked, and contains about 25 per cent butter.— T. D. 16012 (G. A. 3036). Sterilized Milk in Cans. — Sterilized milk is dutiable as preserved milk and not free as fresh milk.— T. D. 17841 (G. A. 3775). DECISIONS UNDER THE ACT OF 1890. Coverinss — Outside Boxes for Condensed Milk. — The " packages " refers to the tins or similar packages in which the milk is originally put up. The boxes, crates, paper, straw, or other i)acking materials or outer coverings, de- s,ign(>d solely for tlve safe transportation of the milk, are not to be included in the dutiable weight.— T. D. 11344 (G. A. 627). 1897 1894 FKEE LIST. 1049 548. Mineral salts obtained by evaporation from mineral waters. ,qio when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring. 627. ]\Iineral salts obtained by evaporation from mineral waters, when 1909 accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring. 615. Mineral salts obtained by evaporation from mineral waters, when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificiully prepared and are only the product of a designated mineral spring. 555. [Mineral waters, all not artificial.] and mineral salts of the same, obtained by evaporation, when accompanied by duly authenticated certifi- cate showing that they are in no way artificially prepared and are the product of a designated mineral spring ; * * *, 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Mineral Salts — Time of Filing Certificate. — Failure to file at time of entry the certificate required by paragraph 615, covering mineral salts obtained from a designated mineral spring, does not deprive the importer of the right to have his goods passed free, provided he furnishes the necessary certificate to the collector before the liquidation of the entry.— T.D. 23850 (G. A. 5169). 549. Minerals, crude, or not advanced in value or condition by refining 1913 or grinding, or by other process of manufacture, not specially provided for in this section. 626. Minerals, crude, or not advanced in value or condition by refining 1909 or grinding, or by other process of manufacture, not specially provided for in this section. 614. Minerals, crude, or not advanced in value or condition by refining 1897 or grinding, or by other process of manufacture, not specially provided for in this Act. 556. Minerals, crude, or not advanced in value or condition by refining 1894 or grinding, or by other process of manufacture, not .specially provided for in this Act. 651. Minerals, crude, or not advanced in value or condition by refining 1890 or grinding, or by other process of manufacture, not specially provided for in this Act. 638. Crude minerals, not advanced in value or condition by refining or 1883 grinding, or by other process of manufacture, not specially enumerated or provided for in this Act. DECISIONS UNDER THE ACT OF 1913. Molybdenite, a mineral substance imported in its natural state as freed from the rock or gangue formation in which it is found by crushing the rock or gangue without crushing or changing the condition or formation of the mineral itself and then placing the whole in water when the mineral rises to the surface and is skimmed off, is not dutiable under paragraph 81 as a mineral substance partially manufactured, but is free of duty under para- graph 549 as a mineral not advanced in value or condition, etc. IMyers v. U. S. (1 Ct. Cust. Appls., 506) distinguished. It has been uniformly held in customs interpretation that the application of processes necessary to produce an article from its native condition and 1050 DiGEar of customs decisions, lo brinu' it into :i cniKliiiuii thai ii may he iiiipoi-tcd. without nffectinfj; its per se characlcr, is not ri't,'ar(lfd filliiT as a mamiracluriiij: process or us a process advauciiif^ it in value or condition. — lianiiilDU, .Jr., tS: Co. v. U. S. (Ct. Cust. Ai)i)ls.), T. D. 3592G; G. A. Ab. 37870 reversed. DECISIONS UIS'DKIt Till-: ACT OF 1909. Molybdenite was held free of duty \inder paraj^rapli 02G as a crude niiiK'ral on the authority of Ah. 234.'52 (T. I). 30G91).— Al). 24477 (T. D. HIK!.".). Stone Crusiied by machinery and screened to size desired, free of duty under paragraph 020.— Dept. Order (T. D. 31891). DECISIONS UNDKIl THE ACT OF 1897. Gravel — Ballast. — Gravel broujiht into a port of the United States as ballast, thouf^h entered as a merchantable conunodity, is entitled to free entry under the provisions of para},n-aph 014.— T. I). 2.-)027 (G. A. 5797). Holy Water Prom Lourdes Not Mineral Water. — So-called holy water from the well or sjjring of Lourdes, which is not u.sed as a beverage, but is taken in very small quantities on account of its supposed nuraculous healing elTect.s, is not mineral water within the meaning of paragraph 301. and accord- ingly is not dutiable as such under said paragraph, but is free of duty under paragi'aph 614 covering " crude minerals." U. S. v. Buffalo Natural Gas Fuel Co. (172 U. S., 339; 19 Sup. Ct. Rep., 200) applied.— T. D. 23933 (G. A. 5192). Molybdenite. — This merchandi.se is a mineral in which molybdenum occurs as suli)hide. This ore is a mineral substance in which the metal is not prt^sent in metallic form, and on the authority of Hempstead v. Thomas (122 Fed. Hep., 5.38) we hold it to be entitled to free entry.— Ab. 23204 (T. D. 30.585). Natural Gas is exempt from duty under paragraph 014 as a crude mineral, and not dutiable under section as an unenumerated raw or unnuiimfactured article, nor under paragraph 93 as crude bitumen. U. S. v. Buffalo, etc.. Co. (19 Sup. Ct. Kep., 200) followed. Compare G. A. 4350.— T. D. 20757 (G. A. 43G4). Stone Sweepings. — Caen stone in small fragments, being the sweepings of a stone or marble yard, is free of duty under paragraph G14 as a crude miner;;l not advanced in value or condition by relining or grinding or by other process of manufacture.— T. D. 24988 (G. A. .5573). Vanadium Ore is not a "metallic minei-al sultstance" as that term is em- ployed in paragraph 183, but is a mineral substance in which metals are not present in metallic form and is free of duty under paragraph 014 as a crude nnneral. G. A. .5400 (T. D. 24G07) and Hempstead v. Thomas (122 Fed. Hep., 538) followed.— T. D. 28467 (G. A. 6673). Wlietstonc Blocks, weighing approximately 80 to 110 pounds, which after being qmirried have been subjected to a rough dressing process, and which, in the condition as imported, are useil by calico printers for sharpening instru- ments and grinding the edges of rollers. Held, free of duty under the provision in paragraph 014 for " minerals, crude, or not advanced in value or condition by retining or grinding, or by other process of manufacture." — Johnson v. U. S. (C. C), T. D. 27834; Ab. 7660 (T. D. 2G637) reversed. DECISIONS UNDER THE ACT OF 1890. Cabinet Specimens. — The two provisions in the tariff for crude mineral sub- stances must be construetl reasonably and to harmonize with each otlier. FREE LIST. 1051 Tliere are but few minerals which will not show traces of metal ; therefore, to give force to the provision of the free list, we must hold that all minerals, except such as are mined and valued for the metal contained therein, are cov- ered by paragraph 651. The Treasury Department, in Synopsis 5972, took a similar view to the above ruling in the consiruction of the statutes relating to crude minerals. The merchandise is minerals, crude, not advanced in value or condition by refining or grinding or by other process of manufacture. The minerals contain a metallic substance, but it is not mined, imported, or used as metallic mineral substance. Smithsonite or adamonite, mined in Greece, held to be crude mineral con- taining a metallic substance and free.— T. D. 13352 (G. A. 1732). Cornish Stone is free as a crude mineral substance and not as flint stone nor dutiable as china clay.— T. D. 14459 (G. A. 2305). Natural Gas exeuipt from duty under paragraph 496 as a " crude bitumen " or under paragraph 651 as a " crude mineral, not advanced in value by manu- facture," etc., and not dutiable under section 4 as a raw or unmanufactured article not enumerated. U. S. v. Buffalo Natural Gas Fuel Co. (19 Sup. Ct. Rep., 200), followetl.— T. D. 20659 (G. A. 4350). Stone. — Certain irregular pieces of stone, designed to be broken up and usetl in the manufacture of paving stones or concrete pavements, held free as crude minerals and not dutiable as waste nor as a noneuumerated article nor free as lithographic stones.— T. D. 13788 (G. A. 1982). 550. Miners' rescue appliances, designed for emergency use in mines where artificial breathing is necessary in the presence of poisonous gases 1913 to aid in the saving of human life, and miners' safety lamps, and parts, accessories, and appliances for cleaning, repairing, and operating all the foregoing. 628. IMiners' rescue appliances, designed for emergency use in mines 1909 where artificial breathing is necessary in the presence of poisonous gases to aid in the saving of human life, and miners' safety lamps. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISION UNDER THE ACT OF 1913. Miners' Safety Lamps. — The merchandi.se was found to be miners' safety lamps, wliich burn acetylene gas and are used by miners in closed cuttings. They were held free of duty under paragraph 550. — Ab, 38557. DECISIONS UNDER THE ACT OF 1909. Filling Apparatuses for Safety Lamps. — The provisions of paragraph 628 accord free entry to (1) miners' rescue appliances, designed for emergency use in mines where artificial breathing is necessary in the presence of poisonous gases to aid in the saving of human life, and (2) miners' safety lamps. It is difficult to understand on what theory it could be properly claimed that a filling apparatus the only purpo.se of which is to facilitate the filling of safety lamps with naphtha belongs in either one of the above classes. — Ab. 28483 (T. D. 32507). On the authority of Ab. 28483 (T. D. 32507) fillers for miners' safety lamps were held properly classified as nuinufactu"res of metal under paragraph 199 on rehearing on Ab. 35912 (T. D. 34571).— Ab. 37503. 1052 DIGEST OF CUSTOMS DECISIONS. Hyjjroiiioters. — No doulit the instniiiu'nts imported are to be used for hygro- metrical observations in coal mines; but that fact would not warrant a holding that the hygrometers are " miners' rescue appliances, designed for emergency use," as provided for free of duty in paragraph (V2S. — Ab. 23430 (T. D. 3{)GG7). Igniter Points, consisting of a small circular file made to rotate by means of a powerful spring which, when released, causes the tile to come into close con- tact witli a cerium point with such a velocity of speed as to produce a flame or spark capable of igniting the naphtha in a miner's safety lamp, were held entitled to free entry as parts of miners' safety lamps (par. 628). — Ab. 35911. entitled to free entity as parts of miners' safety lamps (par. G28). — Ab. 35911 (T. D. 3-1571). Paragraph 02S, admitting free of duly miners' rescue appliances and safety lamps, should be given a most liberal interpretation. — Dept. Order (T. D. 30120). Caustic Soda for Miners' Rescue Appliance. — The Congress having spe- cifically taxed caustic sixla presumably to be used for every purpose, it was riot intended to exempt it when used for operating miners' rescue appliances. Had this exemption been intended, it would have been expressly mentioned either as a qualification to paragraph 73 or as part of paragraph 628. See also "Ab. 284S3 (T. D. 32507).— Ab. 341G1 (T. D. 339.34). Tools for Rescue Appliances. — An importation of tools to be used in con- nection with miners' safety lamps was claimed to be free of duty under para- graph 628. We find from the proof offered and the samples in the case that the goods are in fact different varieties of tools, most of which are suitable for many and otlier uses than in connection with lamps or safety appliances. We are satislied that the assessment as made is not in error. — Ab. 24886 (T. D. 81335). 1913 1909 55 1. Models of inventions and of other imjjrovements in the arts, to be used exclusively as models and incapable of any otlier use. 629. Models of inventions and of other imi)rovenK>nts in the arts, to be used exclusively as models and inca])able of any other use. 616. Models of inventions and of other improvements in the arts, in- 1897 eluding i)atterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. 557. Models of inventions and of other improvements in the arts, in- 1894 eluding patterns for machinery, but no article shall be deemed a model or jiattern which can be fitted for use otherwise. 652. Models of inventions and of other improvements in the arts, in- 1690 eluding patterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. 743. Models of inventions and other improvements in the arts; but no 1883 article or articles shall be deemed a model or improvements which can be fitted for use. DECISIONS UNDER THE ACT OF 1909. Wooden IVIodels of Macliinery. — Wooden models for parts of automobile engines, classilietl as manufactures of wood under paragraph 215, were held entitled to free entry as models (par. 629).— Ab. 36296 (T. D. 34704). Plaster Cast of Room. — A plaster cast of a cross section of a building show- ing the interior of a portion of two floors, classified as a manufacture of plas- ter of Paris under paragraph 464, was held to be a model illustrating improve- ment in the arts (par. 629).— Ab. 35837 (T. D. 34548). FREE LIST. 1053 Pipe Gauges. — Specimens of connections for iron pipes used in gas wells, imported for use as samples and incapable of any other use than as models, classified as manufactures of metal, under paraRrai)h 199, were held entitled to free entry as models of invention (par. 629). — Ab. 35596 (T. D. 34459). Station Indicator. — An article made of metal claimed to be a model of a con- trivance to be used on cars to show the name of the station which the car is approaching, assessed under paragraph 199, was held entitled to free entry as H model (par. 629).— Ab. 32721 (T. D. 33560). Part of Marine Mine, — Part of an electric mine for use in harbor defenses to place in waterways or roadsteads for the protection of the harbor against foreign invasions, classified under paragraph 199, was claimed to be free of duty as a model of invention (par. 629). Protest overruled. — Ab. 31749 (T. D. 33291). Models of Lifeboats. — Wooden models of lifeboats, classified as manufac- tures of wood under paragraph 215, held entitled to free admission under para- graph 629.— Ab. 30670 (T. D. 32997). Hydraulic Motor and Pump. — It is an arrangement of parts in the form of HP engine and pump used for the purpose of demonstrating a principle which is to be afterwards applied and utilized through a different machine. It is not such an article as is covered by paragraph 629. — Ab. 26818 (T. D. 31912). Model of a Cash Register. — A cash register classified under paragraph 197 was claimed to be free of duty under paragraph 629. relating to models of in- ventions. Protest overruled.— Ab. 23411 (T. D. 30667). Molders' Patterns are not free of duty under paragraph 629. providing for " models of inventions and of other improvements in the arts," but as manu- factures of the materials of which they are composed. — T. D. 31132 (G. A. 7135). DECISIONS UNDER THE ACT OF 1897. Sash-Weight Flask. — The hollow metal frame, as imported, was a model from which to make sash weights. It was imported by a foundry company and could have been used in the casting of such weights. The article is not within the provisions of paragraph 616. — Ab. 23506 (T. D. 30710). Steamer, Model of. — The article in controversy was claimed to be free of duty under paragraph 616. Protest sustained. The model is an exact reproduction of the steamers Cyclops and Titan. The model consists of a longitudinal half section of the steamer fastened against a mirror, and the reflection causes the model to appear whole. The model exhibits all the details of rigging, deck machinery, winches, derricks — in fact, all upper works. These steamers are the latest type of cargo carriers, and the model is made to exhibit the new type of mastless twin-derrick cargo steam- ers — something entirely new in steamer construction. — Ab. 22.523 (T. D. 30234). Engine and Motor. — The machine was made in England, and is used In plowing and other agricultural operations. The article is a full-size working motor and engine, and can not be said to be unfit for any other use than as a model or pattern.— Ab. 12479 (T. D. 27550). Models of Steamships. — Exact models of steamships of improved design, showing the details of the vessels, valued at about $1,000 each, and intended for exhibition in steamship offices, are models of improvements in the art of shipbuilding and free of duty under paragraph 616, covering " models of in- ventions and of other improvements in the arts." — Boas v. U. S. (C. C), T. D. 25024; G. A. decision (unpublished) reversed. 1054 DIGEST OF CUSTOMS DECISIONS. >liniatiir«» Vnrlit Map of th«' World. — Tlio model of a yacht, which is not sliowii to enilxxiy in itself the result of any invention or improvement in the arts, is not free of duty as u model of invention or other improvement in the arts, under piirauraiih 016. A map of the world is not a model of invention.— T. D. 24072 (G. A. 5234). Miniature Vessel. — A miniature vessel is not a model of invention within the lueaniuf; of paragraph tJlG. — Definition of "model of invention."— I >eitt. Order (T. D. 22981). Wood Carvings — Models or Patterns. — Wood < arvintrs importci] to he used as patterns for i)urposes of reproduction, hut tit for use otherwise, are not entitled to free entry under paragraph GIO. The fact that such articles are destroyed hy their use as patterns is immaterial inasnuich as goods must he classified in the condition imported. Worthington r. Kohhins (l.'JO U. S., H.'?7) and U. S. v. Rchoverling (146 U. S., 76) cited and followed. To entitle an article to free entry as a model or pattern it must he shown to be a model of an invention or other improvement in the arts, or a pattern of machinery, and that it can not be u.sed otherwise than as a model or pat- tern.— T. D. 12.304. T. D. 12373, T. D. 12427, and T. D. 14298 cited and followed.— T D. 22724 (G. A. 4838). Molders' Patterns made of wood, used to form the mold in the sand into which molten metal is poured to produce castings for machinery. Held to be free of duty as patterns for machinery under paragraph 616. Hoe v. U. S. (T. I). 27104) followed.— T. D. 27798 (G. A. Cmo). The provision in paragraph 616 for " patterns for machinery " is not con- fined to the class of patterns known as model patterns, which are use()). Ci. A. 7A-2'2 (T. D. 'J'JG65) followed.— Ah. 20714 (T. 1). 32S'j;i). DECISIONS UNDER THE ACT OF 1897. African Hass, Dyed.— It is a fiber procured from the inner hark of the palm tree. Labt)r must have been expended upon it to strip and clean it, and it has also been dyed. This treatment will advance it beyond the statre of a crude \egetal)le sui)stance. It has been projierly assessed under the itrovisi(ii\ in sec- tion 6 for '•nrticli's innnufactui'ed, in whole or in i)art." Note Ah. 12;ni (T. D. 27508).— Ab. 2113S (T. D. 29715). Anirelica in Urine. — Stalks of the garden ancelica of Europe {.\rchin\(jcUca cfficinalis) imi)one(l in brine for preservation during transportation, intended to be candied and used as comfits or sweetmeats, and not for culinary pur- poses like ordinary vegetables, are free of duty as " vegetable substances, crude or unmanufactured," under paratrraph 017, and are not dutiable as " vegetables in (heir natural state" under paragraph 257. — T. D. 24917 (G. A. 5547). IJircli Bark is not a crude fibrous vegetable substance or a crude vegetable substance within the meaning of paragraphs 566 and 614, respectively, but is dutiable as an unenumerated umnanufactured article. — Reed v. U. S. (C. C), T. D. 298.50; Ab. 19419 (T. D. 29173) adirmed. Sea Moss or Sea Grass, which is used In the manufacture of mattresses and for upholstery jiurposes, etc., is not dutiable under the provisions of paragraph 81 as sea moss, but is exempt from duty under the provisions of paragraph ()17. In re Myers (123 Fed. Rep., 952) followed; G. A. 45G1 (T. D. 21626) reversed.— T. D. 24788 (G. A. 5480). Holly Cuttings. — The provision in paragraph 252 for "stocks, cuttings, and seedlings of all fruit and ornamental trees," etc., includes only articles to be used for purposes of propagation. Cuttings of holly, with the leaves and berries attached, are not properly subjected to classitication untler said paragraiih 2.52, or as " wood " under paragraph 198, or as " woods '" inider paragraph 700. but as " vegetable substances, crude or unmanufactured," under paragraph 617. Dodge V. U. S. (84 Fed. Rep., 449; 28 C. C. A., 152) distinguished.— T. D. 23665 (G. A. 5122). Loofah or Lufla, consisting of the pith of a gourd in a crude condition, having been subjected to no other process than that of having the skin or rind removed, is free of duty as a crude vegetable substance, unmanufactured, under paragraj.h 617.- T. D. 24962 (G. A. 5559). Mistletoe stems with the natural berries attached w(M-e held free of duly as ;> crude vegetable substance under paragriipli (".17. — Ab. 15177 (T. D. 28104). Nori, a seaweed gathered from the ocean and sun dried, witliDul the addi- tion of any other substance, and without being sul)j(>c(ed to any process other than to .spread it on mats to facilitate drying by the sun, is free of duty under j)aragraph 617, relating to " seaweeds, crude or unmanufactured." — U. S. v. Furuya (C. C), T. D. 30316 Ab. 8065 (T. D. 26708) afllrmed. Pea Hulls, which have been subjected to a process of cutting, are free of duty as " vegetable substances, crude or innnanufactured." under paragraph 558, act of 1894, and 017, act of 1897, and are not dutiable at 20 per cent ad valorem as unenumerated articles, inanuracturcd in whole or in part, under section 3 of the former and section 6 of the latter act. In re INIcCrea (G. A. 3864). aflirmed by Circuit Court for Nortliorn District of New York, fol- lowed.— T. D. 23431 (G. A. 50.52), FREE LIST. 1057 Seaweed Dried in the sun, even though it may be used as food, is not duti- able as "vegetables, prepared or preserved" (par. 241), or as "vegetables in their natural state" (par. 257), but is exempt from duty under the provision for " seaweeds, crude or unmanufactured," in paragraph 617. Frazee v. Moffitt (20 Blatch., 267) ; U. S. v. Richard (99 Fed. Rep., 262) ; U. S. v. Merck (66 Fed. Rep., 251) followed.— T. D. 24151 (G. A. 5253). Christmas Trees not crude vegetable substances, but dutiable at 10 per cent ad valorem under section 6. T. D. 21095.— T. D. 21372 (G. A. 4478). DECISIONS UNDER THE ACT OF 1894. Sea Moss, Irish Moss Dutiable As. — Seaweed carrageen, known as Irish moss, dutiable as sea moss. — T. D. 17078 (G. A. 3459). Lily of the Valley Roots. Plants fob Forcing. — Lily of the valley roots, which are in bunches and have several sprouts or crowns thereon and are imported for forcing, Held duti- able under the provision in paragraph 234^ for " lily of the valley and other plants used for forcing under glass for cut flowers," etc., and not free of duty under paragraph 558, relating to crude vegetable substances not specially pro- vided for, or paragraph 611, relating to roots not specially provided for. NosiTUR A Sociis. — In construing the provisions in paragraph 558 for " moss, seaweeds, and vegetable substances," Held, that lily of the valley roots are not iL the class of the articles there enumerated. — McAllister v. U. S. (C. C), T. D. 27037; (G. A. 3141) T. D. 16312 affirmed. Vegetable Substances. — In construing provisions such as this paragraph the principle " noscitur a sociis " is to be applied, so as to confine the concluding general words to vegetable substances of the same kind with those specifically enumerated. Ingersoll v. Magone (53 Fed. Rep., 1008) distinguished. — Dodge V. U. S. (C. C. A.), 84 Fed. Rep., 449. DECISIONS UNDER THE ACT OF 1890. Cottonseed Hulls are free as crude vegetable substances. — T. D. 14705 (G. A. 2427). Mosses. — It seems that paragraph 24, imposing a duty on drugs, mosses, not edible but which have been advanced in value or condition by refining or grind- ing, and paragraph 560, placing on the free list drugs, not edible, etc., covers only such articles as are drugs, and that mosses which are not used as drugs and are crude and unmanufactured are free. — Shaw v. Prior (C. C), 68 Fed. Rep., 421. Tonka-Bean Crystals. — The goods are tonka-bean crystals similar to those covered by G. A. 1923. Further consideration of the subject leads to the con- clusion that the said merchandise is a crude vegetable substance, and that it is exempt from duty under paragraph 653.— T. D. 14836 (G. A. 2519). 1913 553. Myrobolans fruit. 1909 632. Myrobolans. 1897 619. Myrobolans. 1894 560. Myrobolans. 1890 655. Myrobolans. 1883 549. Myrobolans. 60690°— 18— VOL 1 67 1058 DIGEST OF CUSTOMS DECISIONS. 554. Cut nails and cut spikes of iron or steel, horseshoe nails, horseshoe nail rods, hobnails, and all other wrought-iron or steel nails 1913 not specially provided for in this section ; wire staples, wire nails made of wrought iron or steel, spikes, and horse, mule, or ox shoes, of iron or steel, and tut tacks, brads, or sprigs. 159. Cut nails and cut spikes of iron or steel, four-tenths of 1 cent per pound. IGO. Horseshoe nails, hobnails, and all other wrought iron or steel nails not specially provided for in this section, li cents per pound. 161. Wire nails made of wrought iron or steel, not less than one inch in length and not lighter than number sixteen wire gauge, four-tenths 1909 ^ of 1 cent per pound ; less than one inch in length and lighter than number sixteen wire gauge, three-fourths of 1 cent per ix)und. 1G2. Spikes, * * * and horse, mule, or ox shoes, of wrought iron or steel, three-fourths of 1 cent per pound. 163. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, five-eighths of 1 cent per thousand ; exceeding sixteen ounces to the thousand, three-fourths of 1 cent per pound. 160. Cut nails and cut spikes of iron or steel, six-tenths of 1 cent per pound. 161. Horseshoe nails, hobnails, and all other wrought-iron or steel nails not specially provided for in this Act, 2J cents per pound. 162. Wire nails made of wrought iron or steel, not less than one inch in length and not lighter than number sixteen w^ire gauge, one-half of 1897 { 1 cent per pound ; less than one inch in length and lighter than number sixteen wire gauge, 1 cent per pound. 163. Spikes, * * * and horse, mule, or ox shoes, of wrought iron or steel, 1 cent per pound. 164. Cut tacks, brads, or .sprigs, not exceeding sixteen ounces to the thousand, li cents per thousand ; exceeding sixteen ounces to the thou- Isand, 1^ cents per pound. 145. Cut nails and cut spikes of iron or steel, 22^ per centum ad valorem. 146. Horseshoe nails, hobnails, and all other wrought-iron or .steel nails not specially provided for in this Act, 30 per centum ad valorem. 147. Wire nails made of wrought iron or steel, 25 per centum ad valorem. 148. Spikes * * * and horse, mule, or ox shoes, of wrought iron or steel, 25 per centum ad valorem. 149. Cut tacks, brads, or sprigs of all kinds, 25 per centum ad . valorem. 173. Cut nails and cut spikes of iron or steel, 1 cent per pound. 174. Horseshoe nails, hobnails, and all other wrought-iron or steel nails not specially provided for in this Act, 4 cents per pound. 175. Wire nails made of wrought iron or steel, two inches long and longer, not lighter than number twelve wire gauge, 2 cents per pound; from one inch to two inches in length, and lighter than number twelve 2ggoJ'>"d not lighter than number sixteen wire gauge, 2i cents per pound; shorter than one inch and lighter than number sixteen wire gauge, 4 cents per pound. 176. Spikes, * * * and horse, mule, or ox shoes, of wrought iron or steel, 1.8 cents per pound. 177. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou.sand. 2i cents per thousand ; exceeding sixteen ounces to the thou- l sand, 2J cents per pound. 158. Cut nails and spikes, of iron or steel, 1^ cents per pound. 159. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou.sand, 2i cents per thousand ; exceeding sixteen ounces to the thou- sand, 3 cents per pound. 1883 s 162. Wrought iron or steel spikes, * * * and horse, mule, or ox shoes, 2 cents per pound. 168. Horseshoe nails, hobnails, and wire nails ,and all other wrought- iron or steel nails, not specially enumerated or provided for in this Act, 4 cents per pound. 1894 < FREE LIST. 1059 DECISIONS UNDER THE ACT OF 1890. Steel Horseshoe Nail Plates. — The goods are pieces of steel about 10 feet long, 2 inches wide, with both sides slightly hollowed, so that the metal is three-sixteenths of an inch in thickness on the outer edge and one-eighth of an inch at the center. The pieces of steel are specially designed as material for the manufacture of horseshoe nails, but the appraiser reports that they are horseshoe nail plates, and not commercially known as steel rods. The board, however, is of the opinion that the provision in paragraph 147 for nail rods, whether round, oval, flat, square, or in any other shape, is bi'oad enough to cover the merchandise in question. — T. D. 12929 (G. A. 1480). Thumb Tacks are not cut tacks, brads, or sprigs. — T. D. 12908 (G. A. 1459). 1913 555. Needles, hand-sewing and darning, and needles for shoe machines. 1909 633. Needles, hand-sewing and darning. 1897 620. Needles, hand-sewing and darning. 1894 561. Needles, hand-sewiug and darning. 1890 ^56. Needles, hand-sewing and darning. 1883 206. Needles, sewing, darning, * * * 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Needlecases or Needlebooks. — Paper folders of such a flimsy nature that, unless most carefully handled, their use can not be long continued without crumpling or breaking, are not of the permanent character ordinarily and com- monly associated with the terms " needlebooks " and " needlecases." Merchan- dise consisting of such folders, containing packages of needles of various sizes, is classifiable on the free list, paragraph 555, as needles, and is not dutiable under paragraph 135 as " needlecases or needlebooks furnished with assort- ments of needles."— -U. S. v. Strauss Bros. & Co. (Ct. Cust. Appls.), T. D. 36125; G. A. Ab. 37902 affirmed. DECISIONS UNDER THE ACT OF 1897. Needles Packed with Vaccine Virus. — Hand-sewing needles packed with vaccine virus, for use in applying the same, are not changed in their dutiable character thereby, but are still classifiable as hand-sewing needles under para- graph 620. Chief use and not occasional use will determine character, and the fact that hand-sewing needles are sometimes used for applying vaccine virus will not change their dutiable character. Magone v. Wiederer (159 U. S., 555) and Magone v. Heller (150 U. S.. 70) cited and followed.— T. D. 23339 (G. A. 5014). DECISIONS UNDER THE ACT OF 1890. Needles — Sail, Harness, and Mattress Makers' and Upholsterers'. — The goods are needles of the kind used by sailmakers, harness makers, mattress makers, and upholsterers. They were assessed for duty at 25 per cent under paragraph 179. The needles are hand-sewing needles. — T. D. 13502 (G. A. 1804). 556. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper- 1913 <^o^'^^^*^^ publications, issued within six months of the time of entry, devoted to current literature of the day, or containing current literature as a predominant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and bearing the date of issue. 1060 DIGEST OF CUSTOMS DECISIONS. 634. Newspapers and periodicals; hut the term "periodicals" as herein uscmI shall ho uiidorstood to onihrace only unhound or paper- covered puhliralions, issued within six months of the lime of entry, devoted to current literature of the day, or containing current literature as a i)redoniinant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and hearinj,' the ilate of issue. 621. Newspapers and periodicals ; hut the term " periodicals " as herein used shall be understood to eml)race only unhound or'paper- 1897 covered puhlications, issued within six months of the time of entry, containini; current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. 562. Newspapers and periodicals ; hut the term " periodicals " as herein used shall be understood to embrace only unhound or paper- ° covered puhlications, containinj: current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. 657. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper- ^^ covered publications, containing current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. 1883 745. Newspapers and periodicals. DECISIONS UNDER THE ACT OF 1909. Sheets of Illustrations Imported Separately. — These illustrations were imported for use as pages of a magazine, but came in separately from the text of the magazine. Paragraph 634 granted free entry to " periodicals," but this provision does not extend to parts of periodicals imported alone. They were properly assessed as "prints not lithographed on surface-coated paper," para- graph 411.— Kraemer & Co. v. U. S. (Ct. Cust. Appls.), T. D. 34099; (G. A. Ab. 33121) T. D. 33G60 affirmed. DECISIONS UNDER THE ACT OF 1897. Advertising Matter. — The publication is called the Ritz IMonthly. It is profusely illustrated, and in addition to the usual space allotted to advertise- ments the reading matter as well is devoted to such purposes. A compilation of this kind, though it may have literary merit and in fact have a mere inci- dental insertion of some topic of current interest, still fails in every way to comply with the requirements of the definition of a periodical as provided for under paragraph 621 of the tariff.— Ab. 16014 (T. D. 28300). Needlecraft.— The publication known as Needlecraft held to be free of duty under the provisions in paragraph 621 for " periodicals issued within six months of the time of entry, containing current literature of the day and issued regularly at stated periods."— U. S. v. Campbell (C. C), T. D. 25826; Ab. 1891 (T. D. 25385) affirmed. Supplements to Periodicals.— Large pictures, suitable for framing, issued as Christmas supplements to the Figaro Ulustre, a periodical issued regularly every month, are entitled to free entry under paragraph 621 as part of such publication. A supplement is an addition to a publication, and, when imported with it, forms one article and is subject to but one classification. Richards v. U. S. (91 Fed. Rep., 516) followed.— T. D. 25036 (G. A. 5593). Quarterly Publications.— The Ideal, a fine-art quarterly publication consist- ing of sheets containing pictures in colors taken from private collections, to- gether with descriptive printed matter, the sheets not being stitched, but placed loosely in a printed paper-board cover in the nature of a portfolio, are dutiable under paragraph 403 at 25 per cent ad valorem, and are not exempt from duty as "periodicals," under paragraph 621.— T. D. 24644 (G. A. 5412). FEEE LIST. 1061 Fashion Periodicals. — Periodicals known as the Dressmaker and Hoilse- friend and La Reine de la Mode, devoted to fashion and containing only a few Incidental items not devoted to fashion, are not entitled to free entry under paragraph 621. The provision requiring that such publications shall contain current literature of the day is intended to mean not a mere incidental inser- tion of some items of current literature, but a publication devoted to current literature or in which current literature shall predominate. G. A. 3126 and T. D. 19451 (G. A. 4168) cited and followed ; T. D. 19453 (G. A. 4170) cited and distinguished.— T. D. 22935 (G. A. 4901). Certain fashion weeklies, entitled The Queen and Madame, free of duty under paragraph 621 as newspapers or periodicals. — T. D. 19453 (G. A. 4170). Serial Stories. — The provision of paragraph 621 for " periodicals " does not cover a serial story. Following G. A. 2401 and its affirmance (71 Fed. Rep., 956).— T. D. 21756 (G. A. 4596). Law Journals. — Pamphlets issued monthly, entitled " Law Reports, Chan- cery Division," free of duty as periodicals under paragraph 621. — T. D. 20037 (G. A. 4259). DECISIONS UNDER THE ACT OF 1S94. Fashion Prints for Periodicals. — Lithographic fashion prints forming part of a monthly fashion periodical published abroad and having a literary part consisting of notes upon and a letter concerning ladies' current fashions are tree. Reversing the board.— Richards v. U. S. (C. C), 91 Fed. Rep., 516. DECISIONS UNDER THE ACT OF 1890. Serial Stories. — Novels published in serial form are not periodicals. — T. D. 17171 (G. A. 3488). Diamond Trade Review. — The merchandise is a paper-covered quarterly publication. It contains two pages of pictorial designs and four pages of printed text giving quotations of gems, an account of recent discoveries of pre- cious stones, and other information pertinent to the title of the pamphlet. The pamphlet is a periodical, as defined in paragraph 657.— T. D. 14074 (G. A. 2125). Lloyd's Circulars. — Register Books and Rules for Lloyd's Register of Ship- ping are not free as periodicals. — T. D. 13482 (G. A. 1784). Norwegian Veritas, Bound Volume. — Norwegian Veritas, the advance sheets of whicli are issued bimonthly to subscribers and the bound volumes (the subject of this protest) published annually, showing the registry of Nor- wegian vessels, a statement of their tonnage, etc., are not free as periodicals. — T. D. 13353 (G. A. 1733). Yule Tide, the Christmas annual of Cassell's Family Magazine, is not a periodical.— T. D. 13344 (G. A. 1724 )^ Old Magazines are free as periodicals. The term " current literature of the day " applies to the time of publication and not to that of importation. — T. D. 13336 (G. A. 1716). The New Arbor, an eight-page publication in the German language, issued weekly, held to be a periodical.— T. D. 12450 (G. A. 1188). Printed Sermons are not free as periodicals. — T. D. 11413 (G. A. 696) ; T. D. 11681 (G. A. 786). Supplement fo American Newspaper. — The New Yorker Lustige Blatter, an eight-page pictorial paper of current literature, etc., issued weekly and im- ported to be used as a supplement to the German edition of the New York 10G2 DIGEST OF CUSTOMS DECISIONS. Suhday News, is a periodical and free. — T. D. 14172 (G. A. 2171) ; reversed by tlie circuit court (U. S. v. New Yorlt Daily News, 61 Fed. Kep., 647), but sus- tained by the circuit court of appeals (New York Daily News v. U. S., 65 Fed. Rep., 493). DECISIONS UNDER THE ACT OF 1883. Serial Stoi-fes. — Rejicarding a certain puhlicalion issued periodically and to be continued indefinitely and consisting principally of serial stories running from number to number, with other miscellaneous reading matter, but con- taining no mention of current topics, Held, that it is a "periodical " within the meaning of paragraph 745, free list.— U. S. v. Schmidt (C. C. A.), T. D. 26739; 15U Fed. Rep. 238 (C. C.) aflirmed and (G. A. 108) T. D. 10417 reversed. Das Kleine Buch fiir Uns Alle, published weekly and forwarded as soon as published, is not free as a periodical. Where the predominant feature of printed matter is one or more serial stories, without any mention or discu.ssion of contemporary topics or events, and its subsidiary feature, as in this case, is miscellaneous mutter, it is not a periodical. Assessed as printed matter. — T. D. 10417 (G. A. 108) ; reversed in T. D. 26739 (C. C. A.), supra. 5.17. Nuts: Marrons, crude; coconuts in the shell and broken coconut 1913 meat or copra, not shredded, desiccated, or prepared in r.ny manner; palm nuts and palm-nut kernels. 635. Nuts: * * * marrons crude, palm nuts and palm-nut kernels; 1909 cocoanuts in the shell and broken eocoanut meat or copra, not shredded, desiccated, or prepared in any manner. 622. Nuts : * * * palm nuts and palm-nut kernels ; cocoanuts in the 1897 shell and broken eocoanut meat or copra, not shredded, desiccated, or prepared in any manner. 1224. Cocoanuts in the shell, 20 per centum ad valorem. 491. * * * palm nuts, and palm-nut kernels not otherwise pro- vided for. (582. Coooanuts. 585. Palm nuts. 586. Palm-nut kernels. 1883- 746. Nuts, cocoa, * * ♦. 753. Palm nuts and palm-nut kernels. DECISIONS UNDER THE ACT OF 1909. Mari'ons, Crude. — Nothing appears to have been done to these nuts except that the shell has been taken off and they have become dry, whether artificially or by simply exposing them to the sun, or through ordinary evaporation by being in a dry place. This commodity is marrons, crude, and free of duty under paragraph 635. — Ab. 36988 (.T. D. 34969). Pandanus Seeds. — Merchandise invoiced as Pandanus utilis seeds was classi- fied under paragraph 266 as seeds not specially provided for, and was claimed to be free of duty as palm nuts or palm-nut kernels (par. 635). The evidence seems to disclose that this commodtty has been known for some time in the connnercial world as palm seeds. It appears to be the seeds of a species of pine, sometimes called the " screw pine." It is not in any true sense a nut. It consists of a thick fibrous covering, containing in its inner parts a number of small orifices in which the germinating portion of the seed is found.— Ab. 26683 (T. D. 31883). DECISIONS UNDER THE ACT OF 1894. • Copra is free as a crude vegetable substance and not dutiable as preparevl or desiccated copra nor as a noneuumerated unmanufactured article. — T. D. 15417 (G. A. 2811). FREE LIST. 1063 Kentia Seeds are free as palm nuts and not dutiable as nuts not otherwise provided for.— T. D. 18308 (G. A. 3949). Kentia seed is dutiable as seed not specially provided for and not as flower seed.— T. D. 17506 (G. A. 3645). DECISIONS UNDER THE ACT OF 1890. Copra, or Dried and Broken Cocoanut Kernels. — Copra, the dried meat of the cocoanut, is free as an unmanufactured vegetable substance and not as a drug, as dried fruit, as cocoanut, nor dutiable as a uonenunierated article. — T. D. 13820 (G. A. 2014). Palm Nuts. — Kentia fosteriana and Kentia belmoriana, seeds used for propa- gation, are free as palm nuts.— T. D. 13491 (G. A. 1793). 1913 558. Nux vomica. 1909 636. Nux vomica. 1897 623. Nux vomica. 1894 564. Nux vomica. 1890 658. Nux vomica. 1883 552. Nux vomica. 560. Oil cake. 1909 637. Oakum, 1897 624. Oakum, 1894 565. Oakum. 1890 659. Oakum. 1883 747. Oakum. 1913 560. Oil cake. 1909 638. Oil cake. 1897 625. Oil cake. 1894 567. Oil cake. 1890 660. Oil cake. 1883 748. Oil cake. DECISIONS UNDER THE ACT OF 1913. Bibby's Oil-Cake Feed. — The case is controlled by C. D. Bunker &Co.'s case, G. A. 6305 (T. D. 27178), wherein the board held that oil cake crumbled into the form of meal due to exposure, dry climate, jarring in transportation, or other handling, and not as the result of any process to change its form or quality, was still oil cake and free of duty as such.— Ab. 37046 (T. D. 35000). DECISIONS UNDER THE ACT OF 1909. Soya Bean Oil Cake. — Oil cake produced from the soya bean, classified as an unenumerated manufacture under paragraph 480, was held to be free of duty as oil cake under paragraph 638. Note T. D. 30595.— Ab. 23794 (T. D. 30828). Imported oil cake produced from soya beans entitled to free entry under paragraph 638.— Dept. Order (T. D. 30595). DECISIONS UNDER THG ACT OF 1897. Oil-Cake Meal. — Oil cake, which is the residue resulting from the process of extracting oil from nuts by hydraulic pressure, and which usually remains in 1064 DIGEST OF CUSTOMS DECISIONS. solid furni and is not put to any further process of manufacture, is free of duty as " oil cake " under paragraph 025. When such oil cake crumbles into the form of a meal, due to exposure to a dry climate and the jarring in transportation and other handling, and not as a result of any process to change its form or quality, Held, that the nature of the article is not changed so as to bring it within the classitieatiou of an uneuu- merated manufactured article, but it is still free of duty as oil cake. — T. D. 27178 (G. A. G305). 1913 1909 1897 1894 561. Oils: Birch tar, cajeput, coconut, cod, cod-liver, cottonseed, crotOD, ichthyol, juglandiuni. palm, palm-kernel, perilla, soya-bean, and olive oil rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of tlie Treasury and under regulations to be prescribed by him; Clunese nut oil, nut oil or oil of iiuls not specially provided for in this section ; petroleum, crude or refined, and all products obtained from petroleum, including kerosene, benzine, naphtha, gasoline, paraffin, and paraffin oil ; and also spermaceti, whale, and other ti.sh oils of American fisheries, and all fish and other products of such fisheries. 34. Cod-liver oil, 15 cents per gallon. 639. Oils: * * * cajeput, * * * cocoanut (not refined and de- odorized), cottoii.seed, croton, * * * ichthyol, * * * juglandiuni, * * * nut oil or oil of nuts, soya-bean, olive oil rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him ; * * * palm, palm-kernel, * * * and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries; petroleum, crude or refined, including kerosene, benzine, naphtha, gasoline, and similar oils produced from petroleum. 645. Paraffin. 34. Cod-liver oil, 15 cents per gallon. 35. Cottonseed oil, 4 cents per gallon of seven and one-half pounds weight. 36. Croton oil, 20 cents per pound. 626. Oils: * * * cajeput, * * * cocoanut, * * * ichthyol, * * * juglandium, * * * nut oil or oil of nuts not otherwise spe- cially provided for in this Act. * * * olive oil for manufacturing or mechanical purposes fit only for such use and valued at not more than 60 cents per gallon, * * * palm, * * * ; and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries ; petroleum, crude or refined : Provided, That if there be imported into the United States crude petroleum, or the products of crude petroleum produced in any country which impo.ses a duty on petroleum or its in-oducls exported from the United States, there shall in such cases be levied, paid, and collected a duty upon said crude petroleum or its prod- ucts so imported equal to the duty imposed by such country. 633. Paraffin. 28. Cod-liver oil, 20 per centum ad valorem. 499. * * * cod oil, * * * 568. Oils : * * * cajeput. * * * cottonseed, croton, * * * juglandium, * * * uut oil or oil of nuts not otherwise specially pro- vided for in this Act, * * * olive oil for manufacturing or mechanical purposes unfit for eating and not otherwise provided for in this Act, * * * palm and cocoanut, * * * ; and also speriuaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries; pi'troleum. crude or refined : Provided, That if there be imported into the I'nited States crude petroleum, or the products of crude petro- leum produced in any country which impo.ses a duty on petroleum or its pnKlucts exported from the United States, there shall be levied, paid, and collected upon said crude petroleum or its products so imported 40 per centum ad valorem. 578. Paraffin. 1890 < 1883 FREE LIST. 1065 38. Cod-liver oil, 15 cents per gallon. 39. Cottonseed oil, 10 cents per gallon of seven and one-half pounds weight. 40. Croton oil, 30 cents per pound. 661. Oils : * * * cajeput, * * * juglandium, * * * n,j(- qJ) or oil of nuts not otherwise specially provided for in this Act, * * * olive oil for manufacturing or mechanical purposes unflt for eating and not otherwise provided for in this Act, * * * paim and coconut * * * * ; and also spermaceti, whale, and other fish oils of American fisheries, and all other articles the produce of such fisheries. 671. Paraffin. 26. Oil, croton, 50 cents per pound. 27 * * * cottonseed oil, 25 cents per gallon, seven and one-half pounds weight to be estimated as a gallon. 81. Coal tar, products of, such as naphtha, benzine, * * * 20 per centum ad valorem. Oils: 562. Cajeput. 571. Juglandium. 579. Palm and cocoanut. 625. Paraffin. 749. Oil, spermaceti, whale, and other fish oils of American fisheries, and all other articles the produce of such fisheries. DECISIONS UNDER THE ACT OF 1913. Tariff Act of October 3, 1913. — Regulations under the tariff act of August 5, 1909, and other acts extended to importations under the act of October 3, 1913.— Dept. Order (T. D. 33768). Sampling Sulphur Olive Oil or Olive-Oil Foots. — Collectors are hereby authorized to sample only 10 per cent of future importations of oils invoiced as sulphur olive oil or olive-oil foots, or olive oil which has been rendered in- edible abroad. T. D. 29957 of August 20, 1909, modified accordingly.— Dept. Order (T. D. 34215). Olive Oil Denaturants.— Oil of rosemary (T. D. 32056), pine tar (T. D. 32807), causic soda (T. D. 32859), sulphuric acid (T. D. 33827), allowed under certain conditions ; spindle oil, or a rather crude kerosene, use to be discon- tinued (T. D. 30500). Denaturing of Olive Oil Under Paragraph 639 of the Tariff Act of August 5, 1909. — Olive oil to be entitled to entry under the foregoing pro- vision of law either must have been denatured abroad in such a manner as to satisfy the collector that it is permanently unfit for use as food or for any but mechanical or manufacturing purposes, or it must be denatured after arrival, under customs supervision, and at the expense of the importer. — Dept. Order (T. D. 29957). Free Entry of Products of American Fisheries. — Paragraph 639 of the tariff act of August 5, 1909, provides for the free entry, among other things, of " spermaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries."— Dept. Order (T. D. 32138). Cod Oil. — Only oil which is the product of unhealthy and putrid livers of codfish and allied species, whether or not containing the entrails and other refuse parts of the fish thrown in and allowed to undergo putrefaction, is entitled to admission free of duty under paragraph 561 as cod oil. — Dept. (h-der (T. D. 34160). Sulf othyol, essentially ammonium sulfoichthyolate, is free of duty as ichthyol oil under paragraph 561. — Dept. Order (T. D. 36028). 1066 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1909. Lithyol, classified as a medicinal preparation under paragraph 65, held free of duty as ichthyol oil (par. 639). Cassett v. U. S. (2 Ct. Cust. Appls., 465; T. D. 322'J5) noted.— Ab. 29519 (T. D. 32767).- ParafTin liquiif and paraffin molle free of duty as paraffin under paragraph C4.'5. Taraffin oil dutiable under paragraph 3 or 65. — Dept. Order (T. D. 20991). Refined Petroleum, unmixed with any other ingredient, regardless of its in- voice description, commercial designation, or use, free of duty under paragraph G39.— T. D. 20991 of September 8, 1909, modified.— Dept. Order (T. D. 30008). Nut Oil. — Oil represented to have been made from the nuts of the perilla tree, classified as an expressed oil under paragraph 3, was claimed free of duty as nut oil (par. 639). Protest overruled.— Ab. 37083 (T. D. 35020)". Sulphoichthynat, classified as a medicinal preparation under paragraph 65, Jlt'ld free of duty as ichthyol oil (par. 039).— Ab. 30570 (T. D. 32960). American Fisheries. — It was not the intention of Congress to limit a fishery in its operation to the deck or hull of a vessel. It is conceivable that the opera- tions might be so extensive as to make it impos.sible either to take, cure, or prepare the fi.sh on board the vessel. We are therefore of the opinion that a fishery includes the operation of taking, preparing, curing, and packing fish, and making them ready for market, whether conducted by means of a large boat and small boats independent of the land, or by means of the same con- nected with the land, where the fish are cleaned, dried, prepared, and packed for market.— Ab. 35520 (T. D. 34440). Fish from the Canadian Waters of Lake Erie. — In all essentials the equip- ment put in place by the importer in the Canadian waters of Lake Erie, or put in place by the importers' orders, constituted an American fishery, and all the fish there taken were the sole property of the importer and the products of an American fishery. There was no requirement of law as to the showing necessary to be made to entitle these fish to free entry other than that they should be the products of American fisheries. This showing could be made be- fore the board after protest had been filwl in due form and in due time. — U. S. V. Post Fish Co. (Ct. Cust. Appls.). T. D. 34188; (G. A. 7449) T. D. 33279 and (G. A. Ab. 32984) T. D. 33594 affirmed. American Fisheries, Great Lakes. — The term " American fisheries " as used in paragraph 567, which grants free entry to " fish caught in the Great Lakes or other fresh waters by citizens of the United States, and all other fish the products of American fi.sheries," applies to fisheries in the Great Lakes or fresh water.s. " American Fisheries " Defined. — The Post Fish Co., a corporation duly organized under the laws of the State of Ohio, owns and operates a steamer known as the Louise, a vessel of American registry, which is used exclusively in the business of transporting to the port of Sandusky, Ohio, fish caught in the Canadian waters of Lake Erie by men employed by the Post Fish Co. to fish for them. These fishing operations are carried on under the direction and general oversight of the master of the Louise, who is an American citizen, the vessel being on or near the fishing grounds when the fish are taken from the water and delivered on board, and the Post Fish Co. furnishes to the men employed to catch these fish the equipment necessary for that purpose. Held, that the fish so imported constitute the product of an American fishery within the mean- ing of the statute.— T. D. 33279 (G. A. 7449). FREE LTST. 1067 The American fishing vessel tool\ no part in the fishing operations in ques- tion here except to convey from the United States to Newfoundland certain fishing supplies. A portion of the fishing tackle so conveyed was used under the supervision and by employees of an American citizen temporarily at Bonne Bay, Newfoundland ; but the fishermen engaged there for service apparently used their own boats and presumably obtained there their supplies. The fish so cauglit were cured on British soil and shipped to the United States in a Brit- isli vessel, Held, the importation was not entitled to free entry as the product of American fisheries under paragraph 567. — U. S. v. Reading et al. (Ct. Oust. Appls.), T. D. 31534; (G. A. 7121) T. D. 3102S reversed. DECISIONS UNDER THE ACT OF 1897. Ichthyol, provided for in paragraph 626, free list, is the commercial or trade name for ammonium ichthyol-sulfonate. — T. D. 25376 (G. A. 5703). Ichthyol Sodium.— It appearing that by trade and teclinlcal usage the term " iclithyol " is the designation for the compound described as iclithyol am- monium, but not for that described as ichthyol sodium, Held, that the pro- vision in paragraph 626 for " ichthyol " should not, in the absence of words indicating an intention to include the different ichthyol products be construed to Include ichthyol sodium.— Merck v. U. S. (C. C), T. D. 30315; Ab. 20720 (T. D. 29597) affirmed. Ichtosiilfol, classified as a medicinal preparation under paragraph 68, was claimed to be free of duty under paragraph 626 as ichthyol. Protest ovex'- ruled.— Ab. 20719 (T. D. 29597). Isarol. — The importation is a compound obtained by treating crude ichthyol oil with sulphuric acid and neutralizing this with ammonium carbonate. Paragraph 626 is confined to oils, and, so far as it relates to ichthyol, may properly be read, " oils, namely, ichthyol," etc. The particular name by which an ichthyol preparation is known can not determine the question of fact as to whether it is dutiable under that paragraph as ichthyol oil ; whether, in truth, it is such a preparation as retains sufficient characteristics of the ichthyol oil to be within the intent and meaning of Congress in enacting paragraph 626. Is the commodity ichthyol oil, must be tlie true inquiry, for the paragraph covers all ichthyol oils. The importation here is a product of ichthyol, called isarol. P]qually with Merck's ichthyol, it is an ammonium sulphoichthyolate, and as such is an oil within the meaning of paragraph 626. It was entitled to free entry as "oil, ichthyol." U. S. v. Merck (T. D. 29600) ; G. A. 5703 (T. D. 25376).— Cassett v. U. S. et al. (Ct. Cust. Appls.), T. D. 32225) ; (G. A. 7005) T. D. 30526 reversed. Birch-Tar Oil Distilled From Wood. — It appearing from the evidence that the article imported was birch-tar oil distilled from the wood and used in dressing russia leather, to give an odor to the leather, the mere possible but undisclosed use of this oil for other purposes did not remove it from the oper- ation of paragraph 568, and it was nondutiable under that paragraph — Klip- stein & Co. V. U. S. (Ct. Cust Appls.), T. D. 31120; T. D. 30667 reversed. Refined Coconut Oil. — As to certain coconut oil of the melting point of 70° to 75° F., which has been purified and rendered suitable for culinary purposes and the manufacture of high-grade soaps, and which is not sus- ceptible of the same uses as cocoa butter. Held, that the article is not subject to duty as " cocoa-butterine " under paragraph 282, but is free of duty under paragraph 626 as coconut oil. 1068 DIGEST OF CUSTOMS DECISIONS. Cocoa butterine, as provided for in paragraph 282, consists of products made In imitation of cocoa butter and adapted for use as a substitute therefor. — U. S. r. Oriental American Co. (C. C). T. D. 25179. Fisli (Cod) Oil.— The provision for "fish oils" in paragraph 42 is not limited to such oils as are made from the entire fish, and, therefore, includes cod oil, which is made from codfish livers. Cod oil, being a fish oil, is accord- ingly excluded from paragraph 568, admitting to free entry "oils (excepting fish oils), such as are commonly used for stuffing or dressing leather." It is also similarly excluded by reason of the fact that it is "fit" for other uses than tho.se specified in paragraph 568, which is limited specifically to oils " which are fit only for such uses." A requirement in a tariff provision that an article shall be " fit only " for a certain purpose is not satisfied by showing that its chief or predominant use is for that purpose. Swan & Fincli Co. v. U. S. (109 Fed. Kep., 949; C. C. A., 113 id., 243), affirming In re Wells (G. A. 4272), and Train v. U. S. (107 id., 261; C. C. A., id., 1020) followed.— T. D. 23720 (G. A. 5136). Cod Oil, although used only for stuffing or dressing leather, is dutiable as "fish oil" under paragraph 42, and is not free as "oils (excepting fish oils) for stuffing or dressing leather" under paragraph 508. In re Harvey (G. A. 1150) followed.— T. D. 20076 (G. A. 4273). Mowrali Oil. — A substance invoiced as niowrah oil and classified as an expressed oil under paragraph 3 was held to be free of duty under paragraph 620, relating to nut oil.— Ab. 20090 (T. D. 29505). Xut Oil. — Oil made from the fruit of the Chinese oil tree, .so called, different species of which are known to scientists as Aleurites cordata, Jatropha cnrcas, etc., is nut oil, and as such is free of duty under paragraph 626. said fruit be- ing commonly and .scientifically recognized as a nut. G. A. 5.363 (T. D. 24533) cited; G. A. 4237 (T. D. 19907) reversed; Hills r. U. S. (suit 3105 decided Oct. 28, 1903) followed.— T. D. 24787 (G. A. 5479). So-called nut oil, derived from the fruit of Aleurites vernica, of China, is properly subject to cla.ssification under the provision in paragraph 626, free list, for " nut oil or oil of nuts not otherwise specially provided for," and not under that in paragraph 3 for "essential oils." — Hills v. U. S. (C. C), T. D. 24871; G. A. decision (unpublished) reversed. Olive Oil. The result of chemical tests as hero shown is inconclusive, and in view of the greater number and experience of the witnesses for the importers as to the ap- pearance, taste, and smell of the oils, and further in view of the fact that the oils here were actually imported and sold as mechanical oils and for use as mechanical oils, the importation nmst be deemed olive oil for manufacturing or mechanical purposes, worth not more than 60 cents per gallon, and as such ii was free of duty under paragraph 626. Holbrook v. U. S. (1 Ct. Cust. Appls.. 263; T. D. 31317).— Sheldon & Co. v. U. S. et al. (Ct. Cu.st. Appls.), T. D. 32032; (Ab. 21336) T. D. 29790 reversed. Olive Oil for Manufacttjring ou Mechanical Purposes. — This importation, it seems, by a marked preponderance of the evidence, consisted of olive oil made of decayed fruit and shipped in a variety of containers, such as petroleum bar- rels, or fresh goatskins; that it was ill smelling and rancid to the taste and was used generally for manufacturing purposes : Held, the oil was not edible, was fit only for manufacturing or mechanical purposes, and was so free of duty under paragraph 626.— Holbrook et al. r. U. S. (Ct. Cust. Appls.), T. D. 31317; T. D. 301t)S (C. C.) and (G A 6S33) T. D. 29388 reversed. FREE LIST. 1069 Olive oil n'^hich, althoush imported in good faith for manufacturing or mechanical purposes and actually used for such purposes, is of a grade that is suitable for human consumption as food, is not within the provision in para- graph 626 of the free list for " olive oil for manufacturing or mechanical pur- poses St only for such use," but is subject to duty under paragraph 40, relating to "olive oil. not specially provided for."— T. D. 29388 (G. A. 6833) ; reversed by T. D. 31317 (Ct. Oust. Appls.), supra. Olive oil containing a large percentage of free fatty acid, having an acrid taste, a strong, offensive, and rancid odor, unsafe for human consumption, and not imported or adapted for food consumption, is entitled to free entry under paragraph 626 as olive oil for manufacturing or mechanical purposes and " fit only for such use." The fact that such oil is used for frying or salads by a class or foreigners presumably ignorant of its deleterious qualities and injurious effects does not show that it is fit for use as food. Oil Seeds Pressing Co. v. U. S. (114 Fed. Rep., 793) cited and followed; G. A. 4557 (T. D. 21613) reversed.— T. D. 24685 (G. A. 5427). Olive oil for manufacturing or mechanical purposes, and fit. only for such use, whether in casks or tins, and valued at not more than 60 cents per gallon, is entitled to free entry under paragraph 626, and is not dutiable under paragraph 40. Its use as an article of food by a small class of persons is not sufficient to take it out of the provisions of said paragraph 620, on the ground of its being " fit " for use as food.— T. D. 21288 (G. A. 4459). Petroleum Products. Countervailing Duty. — The provision in paragraph 626 for a countervail- ing duty on " the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States," does not apply where the article is manufactured from crude petroleum in a country which imposes no such duty on exports from the United States, though the petroleum originated in a country which does impose a duty. — U. S. v. Swan & Finch Co. et al. (C. C. A.), T. D. 29704; T. D. 29033 (C. C.) and G. A. Abs. 12463, 13865, 14018, 14264, 15037, 16535, 16976, and 18379 affirmed ; T. D. 29106 (C. C.) affirmed; T. D. 29253 (C. C.) affirmed and Ab. 1SS5 (T. D. 25385) reversed. A return made by a local appraiser that certain petroleum products were " supposed to be the product of Germany," accompanied by a report of the col- lector that " no positive knowledge of the country of origin of the goods was obtainable at his office," is insufficient, without corroborative evidence, to justify a reversal of the collector's decision assessing a countervailing duty on the articles under the proviso to paragraph 626.— T. D. 29612 (G. A. 6878). Paraffin, which is derived from petroleum originating in Russia, a country that imposes a duty on petroleum products exported from the United States, but which is manufactured in Belgium, a country that imposes no such duty, is not subject to the countervailing duty provided in paragraph 626 on " the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States." — U. S. v. Mar- sily (C. C. A.), T. D. 29373; T. D. 29253 (C. C.) and Ab. 13784 (T. D. 277S5) affirmed. CoNSTBUCTioN OF PROVISO IN PARAGRAPH 626, TARIFF AcT OF 1897. — The words " produced in " contained in the proviso in paragraph 626 relate, when the subject-matter is a product of crude petroleum, to that specific commodity, and not to the crude petroleum from which it was made. Held, that there should be collected upon the products of crude petroleum imported into the United States a duty equal to that imposed by the country of production of such 1070 DIGEST OF CUSTOMS DECISIONS. products upon like products exported thereto from the United States. U. S. v. Downing and U. S. v. Schoellkopf (T. D. 27025) followed.— T. D. 27507 (G. A. 6405). Countervailing Duty. — The provision in paragraph 626 for a countervailing dutj- on " crude petroleum or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United Stat«'s " means that when crude petroleum is imported it shall pay what- ever duty is laid upon it in the country where it is produced, and thai when any product of crude petroleum is imported it shall pay a duty equal to that imposed upon such product in the country where it is produced, hut if the country where the product is produced imposes no duty on similar products imported from the United States the countervailing duty is not applicahle, even though such product was made from petroleum produced in a country imposing a duty on American petroleum, so that, as Russia and Germany each impose a duty on petroleum and its products imported from the United States, and Belgium does not, paraffin manufactured in Germany from Russian petroleum is subject to a countervailing duty equal to such German rate, and if manufac- tured in Belgium is not subject to the countervailing duty. Refined Petroleum. — The proviso in paragraph 026 relating to " crude petro- leum or the products of crude petroleum " includes refined petroleum as a product of crude petroleum. Goods in Chief Vallhe of Petroleum. — The proviso in paragraph 626 pre- scribing a countervailing duty on " the products of crude petroleum " does not include articles not composed wholly or in chief value of crude petroleum. Paraffin — Specific Enumeration. — The proviso in paragraph 626 prescribing a countervailing duty on petroleum and its products is not limited in its appli- cation to the commodities enumerated in that paragraph, but extends to every product of petroleum which may be enumerated in the act ; and the enumeration of "paraffin" without qualification in paragraph 633 does not have the effect of removing from the scope of the proviso paraffin produced from petroleum. (Coxe, circuit judge, dissents.)— U. S. v. Downing et al. (C. C. A.). T. D. 27025; T. D. 25899 (C. C.) and (G. A. 5470) T. D. 24778 reversed; T. D. 26119 (G. C.) reversed and (G. A. 5658) T. D. 2.5237 and Ab. 1201 (T. D. 25261) affirmed. RtTT.E IN Applying Countervailing Duty. — Where a country assesses a specific duty upon the gross weight of petroleum and the products of petroleum exported from the United States to that country, the proper application of the provisions of paragraph 626 requires that, in assessing the same rate of duty upon like merchandise coming from that country to this, it also be assessed upon the gross weight.— T. D. 26602 (G. A. 6105). Countervailing Duty Applicable When Rate Changes While Petroleum Products are in Government Custody. Countervailing Duty. — The countervailing duty provided in paragraph 626. act of 1897, is governed by the duty which would be imposed by the foreign country on the day the Government's custody over imported merchandise ceases and the importer is entitled to the possession of the same, and not at the date of the arrival of the goods at the port of entry. Same. — A cargo of benzine, the product of petroleum originating in the Dutch East Indies, arrived at the port of Philadelphia February 1. 1904, and the entry was not liquidated nor a permit of delivery issued until April 6 of the same year. Between these two dates the Dutch East Indies modified its tariff law. Held, that the countervailing duty provided in paragraph 626 was that efiual to the rate of duty imposed by the Dutch East Indies on the latter date.— T. D. 25860 (G. A. 5870). FREE LIST. 1071 Paraffin Made From Petroleum. — The countervailing duty on petroleum and the products of petroleum, authorized by the proviso of paragraph 626, when applicable, supersedes all other provisions of that act relating to petroleum. But this proviso does not apply to paraffin liquid and paraffin molle when not composed in chief value of petroleum. — T. D. 24967 (G. A. 5564). Paraffin — Countervailing Duty. — The Dutch East Indies imposes a duty of 6 per cent ad valorem on all nonenumerated articles. Held, that paraffin im- ported from Java, in the Dutch East Indies, an article not enumerated in that tariff, is chargeable with duty at that rate by virtue of the proviso to para- graph 626. The similitude clause of the act of 1897 does not apply to merchandise which is chargeable with duty at countervailing rates. Only the rate of duty charged by the country of production on merchandise imported into that country from the United States can be charged back.— T. D. 24665 (G. A. 5419). Paraffin Liquid and Paraffin Molle, articles made in part from Russian petroleum, but not in chief value thereof, are not chargeable with the counter- vailing duty, equal to that imposed by the country of production on petroleimi or its products. Such articles being commercially known as paraffin are en- titled to free entry under paragraph 633. Ropes v. U. S. (not published) and Schoellkopf v. U. S. (71 Fed. Rep., 694) followed.— T. D. 24546 (G. A. 5366). Petroleum Tar, a by-product of crude petroleum resulting from the manu- facture of Pintsch gas from crude petroleum, is dutiable as a product of petroleum, under the proviso to paragraph 626, at a rate equal to that imposed by the country of production thereon. Petroleum tar is a product of petroleum and is not a creosote oil. T. D. 1900, T. D. 928, G. A. 2788 (T. D. 15394), G. A. 4130 (T. D. 19253), and Warren Chemical Co. v. U. S. (84 Fed. Rep., 638) cited and followed.— T. D. 24171 (G. A. 5264). American Fisheries. A Pearl. — The opinion of witnesses, familiar with pearls from long expe- rience in examining and handling them, that a certain pearl imported from Mexico originated in the United States, this opinion beng based entirely upon their examination of the pearl, is insufficient to establish that said pearl is a product of American fisheries. Queries. — Is a pearl a product of American fisheries within the meaning of that phrase as used in the tariff law? Does it come within the purview of that law when it has once been exported to some other country, has mingled with the commerce of that country, and is being returned to the United States?— T. D. 29143 (G. A. 6787). Fish taken at the Bay of Islands, Newfoundland, by an American vessel, under a license from the Canadian Government, with the assistance of men, boats, and gear hired for the purpose, are entitled to free entry under para- graph 626 as the "product of an American fishery."— T. D. 24738 (G. A. 5453). This paragraph will not be construed to admit free " all fish and other prod- ucts of American fisheries," in view of the specific provisions of paragraphs 258 to 261.— Lake Ontario Fish Co. v. U. S. (C. C), 99 Fed. Rep., 551. DECISIONS UNDER THE ACT OF 1894. Cod Oil is free and not dutiable as fish oil.— T. D. 15522 (G. A. 2832). Liquid Paraffin From Russia is dutiable under this proviso and is not exempt as paraffin.— T. D. 17746 (G. A. 3732). 1072 DIGEST OF CUSTOMS DECISIONS. Liquid and Soft Paraffin is free and is not dutiable as distilled oil.— T. D. 17345 (G. A. 3565). Crude Petroleum From Peru is dutiable under paragraph 568, Peru being a country which imposes a duty on petroleum, and is not free as crude bitu- men, nor as crude petroleum, nor as assimilating to articles provided for in these two paragraphs, nor as a nonenumerated article. — T. D. 17401 (G. A. 3592). American Fishery, When a Vessel Constitutes an. — The Ocean Trading Co., composed of citizens of the United States, fitted out an American vessel registered at New York and sailing under the American flag. The crew, citi- zens of the United States, were engaged in fishing for sea turtles in the waters of Central America and canning them on board the vessel. Held, that said vessel constituted an American fishery and the merchandise is free. — T. D. ]7257 (G. A. 3519). Vessel cleared for Newfoundland, entered at Fortune Bay and paid duties. Sailed thence to Sound Island, etc., where iinder existing laws and treaties American vessels have no right to take fish. The master furnished seines and boats and engaged local fishermen to take herring at a certain price per barrel. The local fishermen were no part of the crew and were paid for the fish in money and merchandise. TIclcl, that the fish are salted herring, dutiable under paragraph 210, and are not the product of American fisheries. — T. D. 16721 (G. A. 3309). Fish caught on a scow in foreign waters held not to be the product of American fisheries.— T. D. 15679 (G. A. 2S60). Turtle meat from turtles caught in Central American waters by an American crew on an American vessel, owned by a corporation consisting of American citizens, the meat being canned on the vessel, is free as products of American fisheries. — Downing v. U. S., 124 Fed. Rep., 107. DECISIONS UNDER THE ACT OF 1890. Botulinum Oil distilled from birch tar is dutiable as a distilled oil and not free as tar.— T. D. 12333 (G. A. 1105). Oil of Birch Tar, obtained by the redistillation of birch tar. a black, vola- tile substance with a pungent odor, used to communicate the peculiar fragrance in the preparation of Russia leather, is a distilled oil and is not free as birch tar.— T. D. 12715 (G. A. 1364). Cod Oil for tanners' use made from the unhealthy and putrid livers and entrails of codfish and allied species and of a dark brown or cherry color is dutiable as othep fish oil.— T. D. 12378 (G. A. 1150). Olive Oil Unfit for Salad Purposes. — Olive oil fit for manufacturing and mechanical purposes, imported for and commonly used for such purposes and rarely used for eating or salad purposes, and then by a small class, mainly Italians, held to be free.— T. D. 13545 (G. A. 1817). Olive Oil from Messina held to be for manufacturing purposes and unfit for eating.— T. D. 11206 (G. A. 565). Soft Paraffin, a white, inodorous, tasteless, semisolid substance, is free. — T. D. 11884 (G. A. 875). Parafinum Liq, Ph. G. — The clear oily liquid described in the German Pharmacopa'ia as " Parafinum Liq. Ph. G.," and consisting of a mixture of the higher tluid members of the paraffin series of hydrocarbons, is free and not dutiable as products or preparations known as alkalies, distilled oils, etc. Re- versing the circuit court. ■Shoollkopf. Hartford & IMacI>agan v. U. S. (G, C- A.), 71 Fed. Rep., 694. FREE LIST. 1073 Petroleum Residuum, obtained from the distillation of petroleum, is duti- able as a noneuuuierated manufactured article and not under paragraph 19 (1890) as coal-tar preparation, paragraph 76 as a chemical compound, etc., nor free under paragraph 496 as bitumen, or paragraph 651 as a crude mineral. — T. D. 15394 (G. A. 2788). Dressed Frogs — American Caught. — Frogs not admitted free, it not being shown that they are the product of American fisheries. — T. D. 11566 (G. A. 741). DECISIONS UNDER THE ACT OF 1883. Mineral Grease. — A semisolid material of mineral origin obtained from petroleum and containing no admixture of fatty oil, either animal or vegetable, held dutiable as a distilled oil or an unenumerated manufactured article bear- ing a similitude to distilled oil and not as a product of coal tar nor as mineral grease.— T. D. 10651 (G. A. 235). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. American Fisheries. — Where whales are caught and oil is manufactured by the crew of an American vessel the oil is not the product of " foreign fishing " within the purview of the revenue laws of the United States, though it has since been owned and brought into port by persons in the foreign service. — U. S. V. Burdett (2 Summ., 336), 24 Fed. Cas., 1300. 1913 562. Oleo stearin. 1909 640. Oleo stearin. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1909. Tallow. — The commodity under consideration was assessed for duty as tallow under paragraph 290, and is claimed to be free under paragraph 640 as oleo stearin. It is made from beef fat gathered into tallow, wrapped into a cloth and pressed under a hydraulic press, the commodity expressed being oleo oil and that retained being stearin. In other words, the oleo stearin is the tallow minus the oil. It is used by tanners to rub into leather. The protest is sustained.— Ab. 26311 (T. D. 31813). DECISIONS UNDER THE ACT OF 1894. Oleo Stearin is dutiable as a nonenumerated manufactured article and is not free under paragraph 645 as tallow.— T. D. 16534 (G. A. 3252). 1913 563. Orange and lemon peel, not preserved, candied, or dried. 1909 641. Orange and lemon peel, not preserved, candied, or dried. 1897 627. Orange and lemon peel, not preserved, candied, or dried. 570. Orange and lemon peel, not preserved, candied, or otherwise pre- pared. 664. Orange and lemon peel, not preserved, candied, or otherwise pre- pared. 751. Orange and lemon peel, not preserved, candied, or otherwise pre- pared. 60690°— 18— VOL 1 68 1894 1890 1883 1074 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDEll THE ACT OF 1897. Orange and Lemon Peel in Brine. — In construing paragraphs 2G7 and 627, resi)ectively providing for orange or lemon peel " preserved " and for the same material " not preserved." Held, that peel in brine, the brine protecting it from decay but not affecting its properties or quality, is not "preserved" and is therefore free of duty under the latter provision as " not preserved."— Causse Manufacturing Co. v. U. S. (C. C), T. D. 27513; (G. A. 6039) T. D. 26368 reversed. Orange Peel. — Orange peel which becomes dry through exposure to the atmosphere is not dutiable under paragraph 267. providing for "orange peel preserved, candied, or dried," but is free of duly under paragraph 627. G. A. 4161 followed.— T. D. 22020 (G. A. 4660). 1913 564. Orchil, or orchil liquid. 1909 642. Orchil, or orchil liquid. 1897 628. Orchil, or orchil liquid. 1894 571. Orchil, or orchil liquid. 1890 665. Orchil, or orchil liquid. 1883 550. Orchil, or orchil liquid. DECISIONS UNDER THE ACT OF 1913. Orchil.— G. A. 7607 (T. D. 34817) followed holding orchil liquid entitled to free entry under paragraph 642, tariff act of 1909, or paragraph 564, tariff act of 1913.— Ab. 37554. DECISIONS UNDER THE ACT OF 1909. Orchil.- A liquid or semiliquid dyostuff known as orchil, orchil liquor, and orchil extract, obtained by maceration from lichens fermented in the presence of ammonia, which on analysis shows traces of sulphur in combination with coloring matter, the sulphur being used only for the purpose of neutral ixing the excess ammonia, is entitled to free entry under paragraph 642. — T. D. 34817 (G. A. 7607). Orchil Extract.— Merchandise invoiced as "orchil" and classified as a color under paragraph 56 was held dutiable as a vegetable extract suitable for dye- ing (par. 22).— Ab. 28371 (T. D. 32488). DECISIONS UNDER THE ACT OF 1897. Orchil E.xtract. — Orchil and Persian-berry extracts are not " drugs " within the meaning of paragraph 20 but are dutiable as unenumerated manufactured articles under section 6. Orchil extract is a manufactured article, and is therefore excluded from the provision in paragraph 628 for " orchil, or orchil liquid." — Siegle v. U. S. (C. C), T. D. 20431 ; Ab. 17248 (T. D. 2S481) atfirmed. Orchil obtainetl from vegetable sources is free of duty under paragraph 628 and is not dutiable under either paragraph 15 or paragraph 58 as a color. T. D. 10082, G. A. .jr)35 (T. D. 24905), and G. A. 5732 (T. D. 25438) cited; G. A. 6048 (T. D. 26383) distinguished.— T. D. 26665 (G. A. 6133). So-called orchil extract, a sulphonated coloring matter produced from orchil or orchil liquid, which consists of a dark green substance in the form of irregu- FREE LIST. 1075 lar particles with a metallic luster, is not free of duty under paragraph 628 as " orchil or orchil liquid," but is dutiable under paragraph 58 as a color. — T. D. 26383 (G. A. 604S). ._-„ 565. Ores of gold, silver, or nickel, and nickel matte; ores of the platinum metals ; sweepings of gold and silver. q-q 629. Ores of gold, silver, * ♦ ♦ or nickel, and nickel matte; sweep- gold and silver. jgg_ 629. Ores of gold, silver, * * * or nickel, and nickel matte ; sweep- ings of gold and silver. I894/ ^^^" ^^^^ ^^ gold, silver, and nickel, and nickel matte. 1 644. Sweepings of silver and gold. 667. Ores of gold, silver, and nickel, and nickel matte: Provided, That ores of nickel, and nickel matte, containing more than 2 per centum of 1890 <( copper, shall pay a duty of one-half of 1 cent per pound on the copper contained therein. 729. Sweepings of silver and gold. 191. Nickel, in ore, matte, or other crude form not ready for con- sumption in the arts, 15 cents per pound on the nickel contained therein. 752. Ores of gold and silver. 798. Sweepings of silver and gold. 1883 DECISIONS UNDER THE ACT OF 1909. Silver Sweepings.— The merchandise is sweepings of silver contained in sawdust, and it is imported so that the silver content may be reclaimed. It falls clearly within paragraph 643, providing free entry for " sweepings of gold and silver."— U. S. v. Henderson (Ct. Cust. Appls.), T. D. 34097; (G. A. Ab. 32848) T. D. 33591 affirmed. DECISIONS UNDER THE ACT OF 1890. Silver Ore — Certain Slag or Smelter Waste. — Slag or smelter waste con- taining 443.55 ounces of silver and 0.371 of an ounce of gold held free as silver ore and not dutiable as waste.— T. D. 12529 (G. A. 1213). 566. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, including jute, hemp, and flax waste, shavings, clip- 1913 pings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for in this section, including old gunny cloth and old gunny bags, used chiefly for paper making. 644. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, including jute waste, shavings, 1909 clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for in this section, including old gunny cloth and old gunny bags, used chiefly for paper making. 632. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, including jute waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, including old gunny cloth and old gunny bags, fit only to be converted into paper. 577. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old or refuse gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. 670. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old or refuse gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. 1897 1894 1890 1076 DIGEST OF CUSTOMS DECISIONS. G91. Esparto or Spanish grass, and other grasses, and pulp of, for the iiiaiHifactui-o of paper. 7r(4. I'lipiT stix'k. crudi', of every description, including; all grasses, 1883 liliers, ra,i;s of all kinds olliei- llinii wool, waste. shavin;;s, eliijpiiigs, old paper, rope ends, waste rope, waste bagging, gunny bags, gunny cloth, old or refuse, to be used in making and tit only to be converted into paper, and unfit for any other inanufactiire, * * *. DECISIONS UNDER THE ACT OF 1909. Mill Sweepings, the wool contents being a negligible quantity, entitled to ad- mission free of duty as paper stock. — Dept. Order (T. D. 33009). Max Waste. Two Classes of Flax Waste. — Congress has divided all the articles men- tioned in paragraph 644 into two classes, (1) those that are used chiefly for paper making, and (2) those used chiefly for other purposes. The onus is on the importer to prove that the sample of the goods falls under the first class. All Flax Waste Not li'KKE. — The statement that the largest percentage of tonnage of flax waste that is imported goes undoui)tedly to paper makers, even if true, would not justify the admission of all flax waste to the free list with- out proof that the particular sample covered by tlie protest is chiefly used for paper making under paragraph 644.— T. D. 33290 (G. A. 7450). DECISIONS UNDER THE ACT OF 1897. Old Bagging. — Fragments of heavy bagging, cut off bales of wool, and pieces of burlap bagging, such as are ordinarily used for bagging potatoes, wool, etc., fit only to be converted into paper stock. Held to be free of duty under paragraph 632, and not dutiable under paragraph 463 as waste not specially provided for. Train, Smith & Co., G. A. 4406 (T. D. 20960), atlirmed in 113 Fed. Rep., 1020 (51 C. C. A., 623), distinguished.— T. D. 24664 (G. A. 5418). Waste Bagging. — The importation consisted of small pieces of gunny bag- ging packed in bales, and appropriate samples of the merchandise were ex- hibited. The proper cla.ssification of these goods could be ascertained without expert knowledge on an inspection of them; and the collector's classification should not be taken as conclusive. The goods were rags and as such entitled to free entry under the tariff act of 1897. Krusi v. U. S. (1 Ct. Cust. Appls., 168; T. D. 31213) ; Knauth v. U. S. (ibid., 178; T. D. 31216) ; Train-Snuth Co. V. U. S. (140 Fed. Rep., 113).— Shallus r. U. S. (Ct. Cust. Appls.), T. D. 32205; (G. A. Ab. 24670) T. D. 31236 reversed. Cotton Clippings. — Clippings, taken from the seams of knit cotton gar- ments, the surplus cloth being cut off in the process of manufacture, are not dutiable as waste not specially provided for under paragraph 463 at 10 per cent ad valorem, but are free of duty either under paragraph 537 as " cotton waste," or under paragraph 632 as paper stock. Where it is evident that goods are free of duty under one or another para- graph of the free list, it is unnecessary to determine which paragraph is more properly applicable.— T. D. 25433 (G. A. 5730). • Flax Card Waste varies in grades, quality, and price, according to the length of the fiber, freedom from shives, and the usc^ to which it can profitably be put either for manufacturing paper or other products made of flax. Where particular grades or similar flax card waste are shown by the pre- ponderance of evidence to be chiefly used for paper making they are subject to classification under paragraph 644 as free of duty. PREE List. 1077 If such grades are sold to paper makers they may be assumed prima facie to have been used by them for the manufacture of paper, and if soUl to spin- ners or other flax manufacturers, may be found in lilie manner to have been used for other purposes than making paper. — T. D. 31400 (G. A. 718G). A species of flax waste, exported from France and Belgium, and there known as " cordalettes," valued at about $30 per ton, being a cheap article of waste called spinners' waste, held not dutiable as tow of flax within the meaning of paragraph 326, or as waste not specially provided for under paragraph 463, but free of duty uniler paragraph 632 as waste fit only to be converted into paper. — T. D. 25358 (G. A. 5700). Mill Sweepings — Wool. — Held, that certain mill sweepings, valued at 2.4 cents per pound, fit only for use as paper stock, and containing not more than 1 per cent of wool which can not be separated, and which even if separated would not be of commercial value, are not dutiable under the provision in paragraph 362 for " wastes composed in part of wool," but are free of duty under para- graph 632, relating to "paper stock, including all waste, fit only to be converte<^l into paper."— In re Downing (C. C), T. D. 26519; Ab. 2026 (T. D. 25435) reversed. DECISIONS UNDER THE ACT OF 1890. Pulp. — So-called paper stock consisting of lumps of dry pulp made from wood or other fibrous material is not free as crude paper stock. — T. D. 16084 (G. A. 3048). Flax Card Waste, composed of short fine fibers with small bits of woody fiber, the product of the operations of hackling, scutching, or carding flax, a manufacturers' waste known as paper stock, is free as such, though small por- tions of such paper stock may be used for other purposes. — T. D. 14048 (G. A. 2099). Jute Waste, consisting of refuse yarns, thrown off in the manufacture of jute articles and fit for other uses than in the manufacture of paper stock, is not free.— T. D. 13217 (G. A. 1638). 1913 1909 567. Printing paper (other than paper commercially known as hand- made or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued at not above 2i cents per pound, decalcomania paper not printed. 409. Printing paper (other than paper commercially known as hand- made or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued at not above 21 cents per pound, three-sixteenths of 1 cent per pound ; valued above 2^ cents and not above 2* cents per pound, three-tenths of 1 cent per pound ; * * * Provided, hoivever. That if any country, dependency, province, or other subdivision of government shall forbid or restrict in any way the expor- tation of (whether by law, order, regulation, contractual relation, or otherwise, directly or indirectly) or impose any export duty, export license fee, or other export charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper when imported either directly or indirectly from such country, dependency, province, or other sub- division of government, an additional duty of one-tenth of 1 cent per pound when valued at 3 cents per pound, or less, and in addition thereto the amount of such export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp. 1078 DIGEST OF CUSTOMS DECISIONS. 396. Printing paper, unsized, sizeut paragraph 650 of the act applies. In the broader terms emi)l(iyehical Apparatus. — Dynamos, dynamometers, ammeters, voltmeters, milliamperes, amperemeters, surveying aneroids, clinical thermometers are dutiable as philosophical apparatus and not as manufactures of metal. Where descriptive words are commercial terms, they are to be construed in the sense in which they are used in commerce; and if at the time of the pas- sage of this act there was a class of articles defined and well known in the branch of commerce to which they belonged as philosophical instruments, all articles within that cla.ss are dutiable under the trade name. If the designation " philosophical apparatus and instruments " is not a trade term, then it is to be construed according to the meaning ordinarily given to the words in common speech, and in that sense it includes not merely such instru- ments as are used in purely scientific investigation or instruction, but all instru- ments designed to illustrate or utilize certain laws of natural philosophy and which require for their design or their manufacture or their use some special knowledge of those laws. — Fox. v. Cadwalader (C. C), 42 Fed. Rep., 209. Anemometers, hygrometers, Ruhmkorff coils, barometers, stereopticons, gal- vanometers, Geissler tubes, Grenat batteries, and radiometers are dutiable as philosophical apparatus and instruments and not as manufactures of metal. — Manasse v. Spaulding, 24 Fed. Rep., 86. Philosophical apparatus and instruments as referred to in this paragraph are such as are more commonly used for the purpose of making observations and discoveries in nature and experiments for discovering and exhibiting natural forces, and the conditions under which they can be called into activity, while implements for niochnnical or professional use in the arts are such as are more usually employed in trades and professions for performing the operations in- cidental thereto. Duties assessed and collected on articles as manufactures not specially pro- vided for. Suit brought to recover on the ground that they should have been assessed as philosophical apparatus. Verdict and judgment that the following FEEE LIST. 1091 were philosophical apparatus : Large compound microscope and prepared slides for same, astronomical telescope and tripod, single-barreled telescope or marine glass, double-barreled field glass, small telescope on tripod, reflecting mirror used in old telescope, stereopticon or magic lantern and slides prepared for same, Grenet batteries, indicative RuhmkorfC coil, galvanometer, Geissler tubes. anemometer, hygrometer, maximum and minimum thermometer, laboratory thermometer, barometer, hydrometer for general purposes, and radiometer. The following were decided not to be philosophical apparatus, etc. : Small microscope for examining textile fabrics, jeweler's magnifying glass, opera glasses, magnifying glass with handle, plano-convex lens unmounted, ophthal- moscope, combination of magnifying glass and stereoscope, oculist's outfit, dentist's speculum, pocket battery for physician, thermometer and hydrometer, clinical thermometer, pocket thermometer, alcoholometer, urlnometer, and spectacle lenses. — Robertson v. Oelschl^eger, 137 U. S., 436. 5 74. Phosphates, crude. 1903 651. Phosphates, crude. 1897 639. Phosphates, crude. 1894 586. Phosphates, crude or native. 1890 678. Phosphates, crude or native. 1883 626. Phosphates, crude or native, for fertilizing purposes. 1913 575. Phosphorus. 1909 59. Phosphorus, IS cents per pound. 1897 61. Phosphorus, 18 cents per pound. 1894 53. Phosphorus, 15 cents per pound. 1890 68. Phosphorus, 20 cents per pound. 1883 7. Phosphorus, 10 cents per pound. 1913 5 76. Photographic and moving-picture films, sensitized but not ex- posed or developed. 1909 474. Photographic * * * films, not otherwise specially provided for in this .section, 25 per centum ad valorem. * * * moving picture films not developed or exposed, 25 per centum ad valorem. * * * 1897 458. Photographic * * * films, 25 per centum ad valorem. 1894 3585. Photographic * * * films, 25 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) - 577. Plants, trees, shrubs, roots, seed cane, and seeds, imported by 1913 |.jjg Department of Agriculture or the United States Botanic Garden. 652. Plants, trees, shrubs, roots, seed cane, and seeds, imported by ^^"° the Department of Agriculture or the United States Botanic Garden. 1897 640. Plants, trees, shrubs, roots, seed cane, and seeds, imported by the Department of Agriculture or the United States Botanic Garden. 1894 (Not enumerated.) 6679. Plants, trees, shrubs, roots, seed cane, and seeds, all of the fore- 1890 going imported by the Department of Agriculture or the United States Botanic Garden. 1883 ^^^' Pl'^^^t*' trees, shrubs, roots, seed cane, and seeds imported by the Department of Agriculture or the United States Botanical Garden. 1897 1894 1092 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1909. Seeds Rejected by Department of Agriculture. — These seeds did not come up to the standard set by the Department of Agriculture as regards their ger- minating quality, and were rejected. The importer now claims exemption from duty under paragraph 652. Seeds imported for the Department of Agriculture under the circumstances of this case are not brought within this statute. — Ab. 31055 (T. D. 33106). 5 78. riatinum, unmanufactured or in ingots, bars, plates, sheets, 1913 wire, sponge, or scrap, and va.«!es, retorts, and other apparatus, vessels, and parts thereof, composed of platinum, for chemical uses. 6.53. Platinum, unnumufactured or in ingots, bars, plates, sheets, 1909 wire, sponge, or scrap, and vases, retorts, and other apparatus, vessels, and parts thereof, composed of pl«tinum, for chemical uses. 641. Platina, in ingots, bars, sheets, and wire. 642. I'latinum, unmanufactured, and vases, retorts, and other appa- ratus, vessels, and parts thereof composed of platinum, for chemical uses. 589. Platina, in ingots, bars, sheets, and wire. 590. Plarinum, unmanufactured, and vases, retorts, and other appa- ratus, vessels, and parts thereof composed of platinum, adapted for chemical uses. 681. Platina, in ingots, bars, sheets, and wire. . 682. Platinum, unmanufactured, and vases, retorts, and other appa- 1 ratus, vessels, and parts thereof composed of platinum, for chemical uses. 1762. Platina, unmanufactured. 763. Platlinini, unniauufactured, and vases, retorts, and other appa- ratus, vessels, and parts thereof, for cheiracal uses. DECISIONS UNDER THE ACT OF 1913. Platinum and Iridium Wire. Platinum and Ikidium, Combinations of. — Wire of platinum and iridium is not admissible free of duty under paragrauh 517. It is an artificial combina- tion, while the call of the paragraph is for native combinations only. Platinum in Wire — Platinum Wire. — Platinum in wire is not the same thing as platiinim wire. Platinum in wire is a metal in a certain form, and can contain no substantial quantity of any other metal. Platinum wire is an article, and the record shows that it usually contains a substantial quantity of iridium. Platinum in wire describes a material — platinum. WiKE OF Platinum and Iridium, How Dutiable. — Wire, SO per cent platinum and 20 per cent iridium, is not admissible free of duty under paragraph 578 as "platinum in wire," notwithstanding its commercial designation as platinum wire. It is dutiable under paragraph 114 as " all other wire not specially pro- vided for."— Bosch Magneto Co. v. U. S. (Ct. Cust. Appls.), T. D. 36310; (G. A. 7762) T. D. 35627 anirmed. Wire composed of 80 per cent platinum ;ind 20 per cent iridium is not en- titled to free entry under the provision in paragraph 578 for " platinum in wire," which contemplates platinum in the form of wire and not wire com- posed in part of platinum and in part of some other material. General Electric Co. V. U. S. (4 Ct. Cust. Appls., 398; T. D. 33839) followed.— T. D. 35627 (G. A. 7762). Scrap Platinum. — An old and damaged platinum di.sh originally constructed for use in the preparation of chemicals, classified as an article composed of platinum under paragraph 167, was claimed free of duty as scrap platinum (par. 578). Protest sustained.— Ab. 36738 (T. D. 34865). FREE LIST. 1093 DECISIONS UNDER THE ACT OF 1909. Magneto Interrupters. — Protest overruled as to magneto interrupters com- posed in chief value of platinum wire, classified under paragraph 135. — Ab. 35355 (T. D. 34378). Small pieces of platinum used as a contact point for a magneto, to be sol- dered or sweated to the appropriate part of a magneto so as to bring the plati- num point into direct contact with the electric current to serve as a current in- terrupter, were held properly classified as manufactures of metal under para- graph 199 rather than as platinum wire (par. 563).— Ab. 35095 (T. D. 34279). In Chief Value of Platinum. — Paragraph 653, which grants free entry to " apparatus, vessels, and parts thereof, composed of platinum, for chemical uses," includes all such articles when in chief value of the said material, and does not include only such as are wholly of platinum. Kenyon Co. v. U. S. (4 Ct. Cust. Appls., — ; T. D. 33.529) and G. A. 4532 (T. D. 21542) cited.— T. D. 33814 (G. A. 7503). Platinum Caps being parts of an apparatus for the manufacture of artificial silk from wood pulp, and which caps are used in an acid precipitating bath wherein cellulose filaments are chemically changed and hardened, are employed for chemical uses as contemplated by the provisions of paragraph 6.53 and are free of duty. G. A. 7223 (T. D. 31614) reversed.— T. D. 32980 (G. A. 7407). DECISIONS UNDER THE ACT OF 1897. Platinum Weights for chemical scales were held to be free of duty under paragraph 642. Ab. 1639 (T. D. 25337) and Ab. 3888 (T. D. 2.5805) followed.— Ab. 22251 (T. D. 30105). Platinum. — The merchandise is invoiced as platinum iridium wire, and platinum rhodium wire, respectively. The wire is nine-tenths platinum and is used in the same general way and for practically the same purposes as platinum wire, the varying temperatures to which the wire is exposed in chemical ex- periments being the reason for the admixture or iridium and rhodium. The presence of small quantities of these metals — which are, chemically, platinum metals — should not affect their status as platinum for tariff purposes. This conclusion is in harmony with the decisions summarized In Ab. 11703 (T. D. 27409) and Ab. 12482 (T. D. 27550).— Ab. 13923 (T. D. 27801). Scrap Platinum. — Small scraps clipped from wire and sheets of platinum, though in the nature of waste, are specially provided for under the free-list provision in paragraph 642, as "platinum, unmanufactured," and are thereby taken out of the provision in paragraph 463 for " waste, not specially provided for." Seeberger v. Castro (153 U. S., 32; 14 Sup. Ct. Rep., 706), U. S. v. Schroeder (93 Fed. Rep., 448; 35 C. C. A., 376), and in re Myers (G. A. 4832) followed.— T. D. 23246 (G. A. 4980). DECISIONS UNDER THE ACT OF 1894. Platina Sponge is crude platinum, simply extracted from the ore, and is exempt from duty under paragraph 590.— T. D. 15729 (G. A. 2910). DECISIONS UNDER THE ACT OF 1890. Platinum-Pointed Tweezers. — The goods are tweezers or plyers made of nickel-plated steel, except that they are tipped with platinum points 1 inch in length. The articles are used for taking up or manipulating articles in acids. The merchandise is held to be exempt from duty, under paragraph 682. — T. D. 13687 (G. A. 1925). 1897 1094 DIGEST OF CUSTOMS DECISIONS. 1913 579. Plumbago. 1909 054. Plumbago. 1897 643. I'luinhago. 1894 592. Plumbago. 1890 G83. Plumbago. 1883 704. Plumbago. .~>S(). Potash: Crude, or "black salts"; carbonate of; cyanide of; 1913 sulphate of; hydrate of, when nut containing more than 15 per centum of caustic soda ; nitrate of, or saltpeter, crude ; * * * 01. Caustic potash, or hydrate of, relincd, in sticks or rolls, 1 cent lier pound ; * * *. 64. * * * cyanide of potassium, 12i per centum ad valorem. 1909 055. Potash, crude, or "black salts" carbonate of potash, crude or retined ; hydrate of, or caustic potash, not including retined in sticks or rolls; nitrate of potash or saltpeter, crude; sulphate of potash, crude or refined, and muriate of potash. Potash : 63. Caustic or hydrate of, refined, in sticks or rolls, 1 cent per pound ; * * *_ 66. * * * cyanide of potassium, 12^ per centum ad valorem. 044. Potash, crude, or "black saltes " ; carbonate of potash, crude or refined; hydrate of, or caustic jiotash, not including refined in sticks or rolls; nitrate of potash or saltpeter, crude; sulphate of potash, crude or refined, and muriate of potash. 595. Potash, crude, carbonate of, or " black salts." Caustic potash, or hydrate of, including refined in sticks or rolls. Nitrate of potash, or saltpeter, crude. Sulphate of potash, crude or refined. * * * Muri- . ate of potash. 70. Caustic or hydrate of, refined, in sticks or rolls, 1 cent per pound. 685. Potash, crude, carbonate of, or "black salts." Caustic potash, or hydrate of, not including refined in sticks or rolls. Nitrate of potash, or saltpeter, crude. Sulphate of potash, crude or refined. * * * . Muriate of potash. 63. Crude, carbonate of, or fused, and caustic potash, 20 per centum ad valorem. 1883 "{ 68. Nitrate of, or saltpeter, crude, 1 cent per pound. 70. Sulphate of, 20 per centum ad valorem. [ 027. Potash, muriate of. DECISIONS UNDER THE ACT OF 1909. Caustic Potash may vary in purity from 40 to 98 per cent. An article showing by chemical analysis the presence of 39.85 per cent caustic potash. Held to be the commercial article sold luider that name and entitled to free entry under paragraph 655.— T. D. 33509 (G. A. 7468.) Commercial Cyanide of Potassium. — An article containing 22 per cent of cyanide of potassium, 57 per cent of cyanide of sodium, and 21 per cent of other substances, Held, on the testimony, to be conmiercial cyanide of potassium within the meaning of paragraph 64, and therefore dutiable at 12* per cent ad valorem, and not at 25 per cent under paragraph 3 as a chemical compound, mixture, or salt.— T. D. 34495 (G. A. 7571). Sodium and Potassium Cyanide. — A substance composed of 10 per cent cyanide of potash and the balance cyanide of soda, cla.ssified as a chemical com- pound under paragraph 3, was claimed dutiable as cyanide of potassium (par. 64), Protests overruled.— Ab. 36040 (T. D. 34009). 1894 1890 N FREE LIST. 1095 DECISIONS UNDER THE ACT OF 1897. Cyanide of Potassium. — The article commercially known as cyanide of potassium, though containing an atlmixtui'e of cyanide of sodium, is dutiable under paragraph 66 as " cyanide of potassium," at 12^ per cent ad valorem, and not as a chemical compound or salt at 25 per cent under paragraph 3. While there is a pure potassium cyanide, the ordinary commercial preparation often contains impurities, and especially a mixture of sodium ; and paragraph 66 was not intended to be restricted in its operation to tlie pure article. — T. D. 22521 (G. A. 4777). DECISIONS UNDER THE ACT OF 1894. Refined Carbonate of Potash was entitled to free entry as " potash, car- bonate of," under paragraph 595, and was not subject to duty under paragraph 60, as within the description " all chemical compounds and salts, not specially provided for in this act." U. S. v. Giese (83 Fed. Rep., 692) and board decision In re Giese, T. D. 36430 (G. A. 3604), followed.— T. D. 190G7 (G. A. 4087). DECISIONS UNDER THE ACT OF 1890. Carbonate of Potash which has been somewhat advanced toward the con- dition of pearl asli held to be crude carbonate of potash. — T. D. 12565 (G. A. 1249). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Saltpeter which was known in commerce as crude saltpeter at the time of the passage of the act of 1832 is free, although the customs officers may be of opinion that it is partially manufactured. — Farnham v. Bancroft (3 Haz. Reg. U. S., 6), 8 Fed. Cas., 1054. 581. Potatoes, and potatoes dried, desiccated, or otherwise prepared, not specially provided for in this section : Provided, That any of the ■,a-,n foregoing specified articles shall be subject to a duty of 10 per centum ad valorem when imported directly or indirectly from a country, dependency, or other subdivision of government which imposes a duty on such ar- ticles imported from the United States. 1909 265. Potatoes, 25 cents per bushel of sixty pounds. 1897 253. Potatoes, 25 cents per bushel of sixty pounds. 1894 204. Potatoes, 15 cents per bushel of sixty pounds. 1890 283. Potatoes, 25 cents per bushel of sixty pounds. 1883 285. Potatoes, 15 cents per bushel of sixty pounds. DECISIONS UNDER THE ACT OF 1913. Potato Ground Meal or Flour. — This article is produced from potatoes only and contains the entire and chemically unaltered elements of which the con- stituent potatoes themselves were composed. It has not acquired a new name, use, or character, and serves such culinary purposes as potatoes themselves. It is potatoes, prepared, and falls within the provisions of paragraph 581. — Stein, Hirsch & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 35397; (G. A. Ab., 37090) T. D. 35020 reversed. Potato flour obtained by reducing entire potatoes to the state of flour by desiccating and grinding was held dutiable at 10 per cent ad valorem under paragraph 581, on the authority of Stein v. \J. S. (6 Ct. Oust. Appls., — ; T. D. 35397). Protest sustained.— Ab. 38269. 1096 DIGEST OF CUSTOMS DECISIONS. Potatoes from Swt'dt'ii. — I*arngrai)h 581 levies a duty of 10 per cent ad valorem upon potatoes w licii iiiiportetl from a country which imposes a duty on potatoes imported from tlie United States. The law of Sweden provides for a duty on potatoes only when iniimrted into that country between the dates of February 15 and June 30 of any year. Held, that potatoes imported into the United States from Sweden during the month of January are subject to the duty provided by parajirnph 581, no limitation being imposed ui)on the operation of the paragrapii because of the fact tliat the Swedish law levies the tax during only a part of the year.— T. D. 35461 (G. A. 7731). DECISIONS UNDER THE ACT OF 1909. Ground Desiccated Potatoes. — Paragraph 252 is made much broader than the corresponding provision in the previous tariff (par. 241 of the act of 1897), and was intended to cover as prepared vegetables a great variety of products heretofore held by the board and the courts not to be so classifiable. This arti- cle, however, is a distinct process of manufacture — Mutsu & Co., G. A. 5534 (T. D. 24904) — and is an unenumerated manufactured article, dutiable under paragraph 480.— Ab. 23912 (T. D. 30901). DECISIONS UNDER THE ACT OF 1897. Sweet Potatoes dutiable at the rate of 25 cents per bushel as " potatoes " under the provision of i»aragraph 253. — Dept. Order (T. D. 18472). 583. rrolVssional boolcs, implenients, instruments, and tools of trade, occupation, or omployment in the actual possession of persons emigrat- ing to the United States owned and used by them abroad; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing estaitlishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, atid apparel ; but such articles brought by proprietors or managers of theatrical exhil)itions arriving from abroad, 1913 for temi)orary use by them in .such exhibitions, and not for any other person, and not for sale, and which have been used by them abi'oad, shall be admitted free of duly under such regulations as the Secretary of the Treasury may prescribe ; but bonds shall be given for the pay- ment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation : Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in case application shall be made therefor. 656. Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at the time of arrival, of persons emigrating to the United States; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing cstablisinnent, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel ; but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad, for tem- 1909 porary use by them in such exhibitions, and not for any other person, and not for sale, and which have been used by them abroad, shall be admitted free of duty under such regulations as the Secretary of the Treasury may i)rescr)be; l)Ut bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation : Provided. That the Secretary of the Treasury may, in his discretion, extend such jteriod for a further term of six months in case application sliai! be made therefor. 645. l*rofessional books, implements, instruments, and tools of trade. 1897 occupation, or employment, in the .actual possession at the time, of i)er- sons emigrating to the United States; but this exemption shall not be FEEE LIST. 1097 construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel ; but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad, for temporary use by them in such exhibitions, and not for any other person, and not for sale, and 1897 which have been used by them abroad, shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe ; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation : Provided, That the Secretary of the Treasury may in his discretion extend such period for a further term of six months in case application shall be made therefor. 596. Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at the time, of per- sons arriving in the United States; but this exemption shall not be con- strued to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel, but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad for temporary use by them 1894 in such exhibitions and not for any other person and not for sale, and which have been used by them abroad shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation : Froinded, That the Secretary of the Treasury may in his discretion extend such period for a further term of six months in case application shall be made therefor. 1890 1883 686. Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at the time of per- sons arriving in the United States ; but this exemption shall not be con- strued to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale. 661. Books, professional, of persons arriving in the United States. 815. * * * Professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States. But this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment . or for sale. DECISIONS UNDER THE ACT OF 1913. Emigrants' Effects. Emigrant. — A citizen of the United States after residence in another coun- try is not, upon returning, within the meaning of paragraph 582, which admits free " professional books, implements, instruments, and tools of trade, occupa- tion, or employment in the actual possession of persons emigrating to the United States." Change of Legislative Language Signifies Change of Intent. — By chang- ing the language of this paragraph from " pei-sons arriving," in earlier tariff laws, to " persons emigrating," in later ones. Congress evidently intended to narrow the class of persons who might claim under it. — E. Avery Newton v. U. S. (Ct. Cust. Appls.), T. D. 36127; G. A. Ab. 38141 afhrmed. DECISIONS UNDER THE ACT OF 1909. Theatrical Effects Under Bond for Exportation. — Opinion of the Solicitor of the Treasury to the effect that the Secretary of the Treasury has no power 1098 DIGEST OF CUSTOMS DECISIONS, to allow exportation without payment ul duty iifter expiration of one year. — Dept. Order (T. D. 33989). Moving-Picture Filin.s are not entitled to free entry as theatrical properties, etc., under p.iraKraph 050, but may be admitted under bond without payment of duty under paraj^rapli 714, or may be admitted free under T. D. 31G02. — Dept. Order (T. D. 32398). DECISIONS UNDER THE ACT OF 1897. Theatrical Effects.— The company was playing the Merry Widow in Canada, and there received from France costumes for the performance which were used twice in Canada and were then brought by the management witli the company into the United States. If the requirements of this paragraph were complied with, the articles in question should be admitted free of duty. — Ab. 2358S (T. D. 30733). Theatrical Scenery and Drummers' Samples. — Theatrical scenery and drummers* samples of domestic or foreign origin may be sent into Canada and returned to the United States in the manner provided by T. D. 28471. — Dept. Order (T. D. 28553). Animals as Theatrical Properties. — Performing animals imported for exhibition in theaters and menageries free of duty under paragraph 645. — Dept. Order (T. D. 27940). Emigrants' Effects. I'AU'AHLE Mistake in Pakagkaph 045, Tariff Act of 1897. — The use of the word " emigrating " in paragraph 645 is a palpable mistake, the word " immi- grating " being the word intended. That part of the paragraph in question should therefore be construed as if it read : " Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual pos- session at the time, of persons immigrating to the United States." Tools of Tkade. — Tools of trade to be entitled to free entry under paragraph 645 must arrive in this country on the same vessel as the person owning them and claiming the privilege. Rosenfeld v. U. S. (66 Fed. Rep., 303), Sandow v. U. S. (84 Fed. Rep., 146), and Fedderu's case, G. A. 4783 (T. D. 22558).— T. D. 26337 (G. A. 6029). Trained Animals. — An animal trainer who imports performing bears for exhibition in this country, but who comes for only a temporary residence, is not an " emigrant," and can not obtain the benefits of paragraph 645, placing on the free list " instruments of occupation " of persons " emigrating " to the United States.— T. D. 25215 (G. A. 5649). Architects' Drawings. — Drawings executed by an architect and used in his business as sucli are " implements " or " tools of trade " as these terms are used in paragraph 645. Such drawings when left behind an emigrant to this country, though inad- vertently, and brought over in a different vessel following the one in which he came, although in his trunk with his personal effects, are not " in the actual pos.sesslon at the time " of such person " emigrating to the United States." In re Rosenfeld (66 Fed. Rep., .303) cited and followed; T. D. 13785 (G. A. 1979) distinguished.— T. D. 22558 (G. A. 4783). Emigrant.— An American citizen who removes to Europe and remains there five years, retaining, however, his citizenship in the United States, is not, when returning to this country, an "emigrant" within the meaning of this para- graph. A microscope brought by an American physician, for five years a resi- dent of Europe, is not free.— T. D. 20610 (G. A. 4336). FREE LIST. 1099 DECISIONS UNDER THE ACT OF 1894. Live Animals and Personal (Theatrical) Effects. — Certain live animals, wearing apparel and lil^e paraphernalia, for circus or theatrical performances, held not to be free under this or paragraph 669.— T. D. 17081 (G. A. 3462). Theatrical Costumes admitted free under bond for temporary use are sub- ject, if not reexported at the end of the bonded period, to the duties prevailing at the time of the importation though a new law imposing different rates has gone into effect in the meantime. 78 Fed. Rep., 808 reversed. — U. S. v. Russell (C. C. A.), 84 Fed. Rep., 878. Astronomers' Instruments. — Astronomical appartus consisting of an astro- nomical transit instrument, tripod and equatorial stand, telescope, eyepieces, and similar articles, in the actual possession of a student of astronomy com- ing to this country to complete his course, are free. The collector refused free admission to the apparatus because of a doubt that a student who was not earning a livelihood in a profession could be said to have an occupation or employment.— T. D. 15829 (G. A. 2929). Professional (Law) Books. — Law booljs imported from Canada, in use there by the father of the importer and not owned by the importer until the time of the importation, not used by him abroad, and not accompanying him on his arrival in tlie United States, are dutiable and not free as books from foreign countries used abroad nor as professional books, etc. — T. D. 16481 (G. A. 3234). DECISIONS UNDER THE ACT OF 1890. Theatrical Costumes Not Arriving With the Owner are not free. — T. D. 15993 (G. A. 3017). Tools of Trade — Sandow's Horses. — Horses iised by Sandow as weights or dumb-bells in exliibitions of feats of strength are not free as tools of trade. — T. D. 14850 (G. A. 2533). Theatrical Effects — Wilson Barrett's. — A carpenter's chest, brace and bit, sewing machine, and towels imported by Wilson Barrett, an actor and theatrical manager, held not free as tools of trade. Theatrical scenery, paraphernalia, and costumes imported by Wilson Barrett held free although Mr. Barrett arrived at New York and the goods were shipped for convenience direct from Liverpool to Philadelphia where his performances were to begin.— T. D. 14049 (G. A. 2100). Imported by Kiralfy for Barnum & Bailey. — Certain theatrical eifects im- ported by Kiralfy for Barnum & Bailey held not free.— T. D. 13811 (G. A. 2005). Tools of Trade — Bernhardt's Theatrical Scenery. — Theatrical scenery used by Sara Bernhardt held free as implements or instruments of trade. — T. D. 13796 (G. A. 1990). Tools of Trade — Circus Animals. — Horses, elephants, hippopotami, kan- garoos, monkeys, hyenas, tigers, leopards, and other animals belonging to a circus, held not free as tools of trade.— T. D. 13763 (G. A. 1957). Trained Snakes. — Trained snakes brought into this country by a snake charmer purely for use in exhibitions and not for sale are free as instruments of trade and are not dutiable as live animals not classified. U. S. v. Magnon (C. C), 66 Fed. Rep., 151.— Same v. Same (C. C. A.), 71 Fed. Rep., 293. Theatrical Costumes Not on Vessel AVith Owner. — Articles that do not arrive at the same time or upon the same vessel with the importer are not in 1100 DIGEST OF CUSTOMS UKCISIONS. his "actual possession" within the nieaiiin;^ of this paragraph. The mer- chandise in this case was theatrical costunies sent by freight steamer and arriv- ing about the 15th of October, the owner having arrived about the 15th of July.— KosenfeUl v. U. S. (C. C. A.), GO Fed. Rep., 303. Theatrical Costumes — Joint Ownership.— Tlieatrical costumes imported by one of two joint owners for their joint use in the production of theatrical bur- lesque are not dutiable upon the ground that they were imported for another person as well as for the one arriving with them. — Henderson v. U. S. (C. C. A.), G6 Fed. Rep., 53. Tools of Trade Arriving Separately from Owner. — Old tools of trade shipped by freight on the day of liio departure of a person from England, which did not arrive in the United States until one month after the arrival of the owner, although the bill of lading therefor was in actual po.ssession of the owner at the time of his arrival, are free as tools of trade. — T. D. 13785 (G. A. 1979). Articles properly classifiable as implements of occupation which arrived some time after the owner by a different ship, becau.se the ship in which he came refused to carry them, are not free. — Sandow v. U. S. (C. C), 84 Fed. Rep., 146. Bicycle.— A bicycle is not a tool of trade.— T. D. 12629 (G. A. 1278), Professional Books, Etc. — Law books bought by an American lawyer while abroad but not used l)y him wliile abroad and not bro\ight by him on his return are not free.— T. D. 10916 (G. A. 411). Religious Hooks for Sunday-Scliool Teachers. — The vocation of teaching a Sunday .school or Bible class is not a " profession " within the connnonly understood meaning of this work. Hence books used by a Sunday-school teacher would hardly be classed as professional books, especially where they had never been used abroad prior to importation. — T. D. 15585 (G. A. 2845). Sculptors' Modeling Clay is free as tools of trade. — T. D. 14175 (G. A. 2174). Fishing Boat and Net. — A fishing boat and net which arrived in the pos- session of a fisherman are free as tools of trade.— T. D. 13990 (G. A. 2095). Machines. — A glove manufacturer imported four machines used in the manufiicture of gloves in Germany, intending to transplant his business to the United States and to manufacture gloves in the same way. All the machines ore free as tools of trade and are not dutiable as manufactures of metal. T. D. 13770 (G. A. 1964) reversed.— In re Lindner (C. C), 66 Fed. Rep., 723. Physicians' Tools of Trade — New Microscope. — A new microscope in pos- session of a physician and a citizen of the United States is free as a tool of trade. The fact that an instrument is new does not exclude it from classifica- tion as a tool of trade.— T. D. 14719 (G. A. 2441). Outfit for Shooting Gallery. — Six rifles, one organ, and a lot of painted images, comprising the outfit of a shooting gallery, held not to be tools of trade.— T. D. 12583 (G. A. 1267). Bakers' Tools of Trade — Waffle Irons. — WafHe irons are free as tools of trade.— T. D. 14548 (G. A. 2340). Turner's Workbench. — The oath for free entry of a turner's workbench claims that it is the tool of trade of Kornisch, while the protest claims that it is the property of Becker. The workbench did not arrive on the same steamer with Kernisch. Protest overruled.— T. D. 12199 (G. A. 1013). FEEE LIST. 1101 DECISIONS UNDER THE ACT OF 1883. Tools of Trade of an Architect — Statues. — Statues are not tools of trade of an architect.— T. D. 10405 (G. A. 96). 1913 583. Pulu. 1909 657. Pulu. 1897 646. Pulu, 1894 597. Pulu. 1890 687. Pulu. 1883 766. Pulu. 1913 584. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. 1909 658. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. 1897 647. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. 1894 601. Quinia, sulphate of. and all alkaloids or salts of cinchona bark. 1890 690. Quinia, sulphate of, and all alkaloids or salts of cinchona bark, 1883 629. Quinia, sulphate of, salts of, and cinchonidia. DECISIONS UNDER THE ACT OF 1909. Salt of Cinchona Bark. — Merchandise described as " quinine and urea dihydrochlorate " and classified as a medicinal preparation under paragraph 65 was claimed to be free of duty as a salt of cinchona bark (par. 658). Protest sustained.— Ab. 28518 (T. D. 32529). Saloquinine, classified as a medicinal preparation under paragraph 65, was held to be free of duty under paragi-aph 658 as salt of cinchona bark, as claimed by the importers.— Ab. 23594 (T. D. 30733). DECISIONS UNDER THE ACT OF 1897. Aristochin was held to be free of duty under paragraph 647 as a preparation derived from cinchona bark. Note U. S. v. Merck (168 Fed. Rep., 244; T. D. 29600).— Ab. 21406 (T. D. 29834). Ethylcarbonate of Quinine — Ether Salicylate of Quinine were held to be free of duty xmder paragraph 647 as salts of cinchona bark. U. S. v. Merck (168 Fed. Rep., 244; T. D. 29600) followed.- Ab. 21408. Euquinine, — Euquinine, which is not a salt, but is a preparation from cinchona bark, is free of duty.— U. S. v. Merck (C. C. A.), T. D. 29600; T. D. 29101 (C. C.) affirmed and Ab. 4753 (T. D. 26053) reversed. Quinine in Capsules. — The placing of the quinine in the capsules was for purposes of facilitating transportation, and the fact that they are so put up does not take them out of the provision of paragraph 647. There should be no differentiation between quinine in capsules and quinine in the shape of pills, which latter has always been passed on as free of duty. — Ab. 17365 (T. D. 28536). Salts of Cinchona Bark. — Articles invoiced as " quinine glycerophosphate " and " quinine and urea hydrochlor " were held to be free of duty as salts of cinchona bark under paragraph 647. Ab. 13269 (T. D. 27685) followed.— Ab. 19760 (T. D. 29298). The merchandise, which was invoiced as quinine urea and bimuriate, was found to be a salt of quinine and held free of duty under paragi-aph 647 as a salt of cinchona bark. — Ab. 13269. 1102 DIGEST OF CUSTOMS DECISIONS. 1913 SSo. Radium and salts of, radioactive substitutes, selenium and salts of. 1909 G59. Radium. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Kadiogien-Trinkwasser in 2|-Pound Packages or Less. — The words "dutiable under this section" in the first clause of paragraph 17 refer to articles upon which a duty has been levied, and have no application to articles which would otherwise be on the free list. Therefore, chemical and medicinal compounds, combinations, and similar articles which would be classifiable under the free list in the act of 1913 are not made dutiable at 20 per cent ad valorem under paragraph 17 when imported in individual packages of 2i pounds or less.— T. D. 34S63 (G. A. 7623). Radium and Containers. — An apparatus for producing emanations of radium, classified as a nonenimierated manufactured article under paragraph 385, was claimed free of duty as radium and the usual containers thereof (par. 585). Protest overruled.— Ab. 37051 (T. D. 35000). DECISIONS UNDER THE ACT OF 1009. Kadiogcn Injections classified as medicinal preparations under paragraph 65 were held entitled to free entry as radium (par. 659). G. A. 7524 (T. D. 34052) followed.— A b. 36018 (T. D. 34609). Radiogen-Trinkwasser. — Radium bromide dissolved in distilled water is entitled to free entry as " radium " under paragraph 659 of the free list, and is not properly dutiable at 25 per cent ad valorem as a medicinal preparation not specially provided for under paragraph 65. — T. D. 34052 (G. A. 7524). 1913 586. Rags, not otherwise specially provided for in this section. -- 1 374. Woolen rags, * * * lo cents per pound. 1909| QQQ Rags, not otherwise specially provided for in this section. r .363. Woolen rag.s, * * * 10 cents per pound. 1897| Q^g Rags, not otherwise specially provided for in this Act. 1602. Rags, not otherwise specially provided for in this Act. 685. * * * rags composed wholly or in part of wool, all the foregoing not otherwise herein prt)vided for. -. f 389. On woolen rags, * * * the duty shall be 10 cents per pound. 1890| ggj Rags, not otherwise specially provided for in this Act. [ 3G1. Woolen rags, * * * 10 cents per pound. 1883] 481. Rags, of whatever material composed, and not specially enumer- [ ated or provided for in this Act, 10 per centum ad valorem. Regulations— Disinfection of Rags, Etc.— Dept. Order (T. D. 22037). See T. D. 22010. DECISIONS UNDER THE ACT OF 1897. Waste Gunny Bagging or Cotton Tares. " Selected Sides " — " Original Gunny." — Large pieces of secondhand bag- ging suitable for patching or baling cotton, known as " selected sides," and what is known as " original gunny," consisting of pieces of old cotton bagging FREE LIST. 1103 unassorted and indiscriminately mixed, some of wliich is suitable for patching cotton, is not free of duty either under paragraph 632 as waste fit only to be converted into paper or under paragraph 648 as rags not specially pro- vided for. Tariff Meaning of the Word " Rags." — The word " rags " has no estab- lished and uniform commercial designation, but would seem to cover any old torn pieces, small or large, of any woven fabric which has subserved one pur- pose and comes into the market as secondhand material, and which is unfit for patching cotton. Old Scrap Gunny Free Under Paragraph 648. — Small fragments of waste bagging which are usually full of holes and irregular in size and present the appearance of being ragged and torn, sometimes known as scrap gunny and shown to be unfit practically for patching or baling cotton, are fi-ee of duty under paragraph 648 as rags not specially provided for. Following Train- Smith Co. V. U. S. (140 Fed. Rep., 113; T. D. 26484).— T. D. 28202 (G. A. 6603). Old Jute Bagging. — Held, that coarse pieces of old jute bagging, removed from cotton bales, which are torn, ragged, and dirty, and are not of such a character as to be capable of use for patching purposes or otherwise than as paper stock or for stuffing, are not dutiable as " waste " under paragraph 463 but free of duty under paragraph 648 as " rags." — Train-Smith Co. v. U. S. (C. C), T. D. 26484; (G. A. 5265) T. D. 24172 reversed. 1913 ^87. Railway bars, made of iron or steel, and railway bars made in part of steel, T rails, and punched iron or steel flat rails. 126. Railway bars, made of iron or steel, and railway bars made in 1909 part of steel, T rails and punched iron or steel flat rails, seven-fortieths of 1 cent per pound ; * * *. 130. Railway bars, made of iron or steel, and railway bars made in 1897 part of steel, T rails, and punched iron or steel flat rails, seven-twen- tieths of 1 cent per pound ; * * * 117. Railway bai'S, made of iron or steel, and railway bars made in 1894 part of steel, T rails, and punched ii'on or steel flat rails, seven-twen- tieths of 1 cent per pound. 141. Railway bars, made of iron or steel, and railway bars made in 1890 part of steel, T rails, and punched iron or steel flat rails, six-tenths of 1 cent per pound. 146. Iron railway bars, weighing more than twenty-five pounds to the yard, seven-tenths of 1 cent per pound. 147. Steel railway bars and railway bars made in part of steel, weigh- 1883 ^ ing more than twenty-five pounds to the yard, $17 per ton. 149. Iron or steel T rails, weighing not over twenty-five pounds to the yard, nine-tenths of 1 cent per pound ; iron or steel flat rails, punched, . eight-tenths of 1 cent per pound. DECISIONS UNDER THE ACT OF 1897. Old Steel Rails which retain their identity as rails, although because of their pattern they are not likely to be used for railway purposes in this coun- try, are dutiable under the specific provisions of paragraph 130 for steel rails, and not as scrap steel fit only for remanufacture under paragraph 122. Dwight V. Merritt (140 U. S., 213) ; Downing v. U. S. (122 Fed. Rep., 445), and Illinois Central Railroad Co. v. McCall (147 Fed. Rep., 925; T. D. 26639) followed. Ginsburg v. U. S. (147 Fed. Rep., 531; T. D. 27228) and G. A. 6214 (T. D. 26871) distinguished.— T. D. 28175 (G. A. 6594). Defective Steel Rails. — As to new steel rails which, by reason of certain defects, have depreciated in value, but which are still rails and have not lost their character or identity as such, and which are not shown to be unfit for 1104 DIGEST OF CUSTOMS DECISIONS. uses otlior tlmii as scrap iron, held that they are dutiable as " rails " under paragraph 130, and not as " scrap steel fit only to be renianufactured," under para^'raph 122.— Illinois Central Railroad Co. v. McCall (C. C), T. D. 26639; G. A. decision (unpublished) adiruied. 1913 588. Rennets, raw or prepared. 1909 0G2. Rennets, raw or prepared. 1897 050. Rennets, raw or prepared. 1894 !)(). Sago, crude, and sago flour. 1909 664. Sago, crude, and sago flour. 1897 652. Sago, crude. 1894 606. Sago, crude, and sago flour. 1890 095. Sago, crude, and sago flour. 1883 744. Sago, sago crude, and sago flour. DECISIONS UNDER THE ACT OF 1897. German Sago, which is in the form of small pellets manufactured from potato starch and is an imitation of or substitute for true pearl sago, is classifi- able as an unenunierated manufactured article under section 6, rather than as a starch under paragraph 285 or as "sago, crude," under paragraph 652. — T. D. 28937 (G. A. 6753). FREE LIST. 1105 Sago Flour, being the crudest form in which sago is imported, and not being a preparation " fit for use as starch," within the meaning of paragraph 285, is exempt from duty as " sago, crude," under paragraph 652, and is not dutiable under said paragraph 285, at 1^ cents per pound, nor at 20 per cent ad valorem, as a nonenumerated manufactured article, under section 6. Littlejohn & Par- sons V. U. S. (119 Fed. Rep., 483).— T. D. 24203 (G. A. 5271). DECISIONS UNDER THE ACT OF 1890. Portland Sago, or Arrowroot. — The merchandise is a starch obtained from the plant Arum, and is linown as " Portland sago," or arrowroot. It is not a preparation fit for use as starch, and it is sago. — T. D. 15175 (G. A. 2701). Sago Flour. — The merchandise is exempt from duty under paragraph 695, " sago, crude, and sago flour." It is to be presumed that Congress meant what it said in maliiug this enumeration. — T. D. 11061 (G. A. 504). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Sago Flour. — When an article is designated by a specific name, general terms in the same or subsequent act, although broad enough to comprehend it, are not applicable to it. A designation eo nomine must prevail over general words. " Sago flour " is free under this clause and is not dutiable as " starch," although sage is starch.— Tong Duck Chung v. Kelly (11 Chi. Leg. News, 273; 26 Int. Rev. Rec., 159 ; 7 Fed. Rep., 741), 24 Fed. Cas., 46. 1913 591. Salicin. 1909 665. Salicin. 1897 653. Salacin. 1894 607. Salacine. 1890 696. Salacine. 1883 554. Salacine. 1913 592. Salep, or salop 1909 666. Salep, or salop. 1897 654. Salep, or salop. 1894 612. Selep, or saloup. 1890 700. Selep, or saloup. 1883 587. Selep, or saloup. 1913 593. Salt. 295. Salt in bags, sacks, barrels, or other packages, 11 cents per one hundred pounds; in bulk, 7 cents per one hundred pounds: Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries and in curing fish on the shores of the navigable waters of the United States under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties ^^ on the same shall be remitted: Provided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amoiints not less than $100. 60690°— 18— VOL 1 70 1890 1106 DIGEST OF CUSTOMS DECISIONS. 284. Salt in bags, sacks, barrels, or other packages, 12 cents per one Ininilrt'd pounds; in bulk, S cents per one hundred pounds: I'rorided, That imported salt in bond may be used in curinj: lisb taken by vessels licensery i)roof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refund(>d to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than $100. 608. Salt in bulk, and salt in bags, sacks, barrels, or other packages (free), but the coverings shall pay the same rate of duty as if imported separately: Provided, That if salt is imported from any country whether independent or a dependency which imposes a duty upon salt exported from the United States, then there shall be levied, paid, and collected upon such salt the rate of duty existing prior to the passage of this Act. 322. Salt in bags, sacks, barrels, or other packages, 12 cents per one hundred pounds ; in bulk, 8 cents per one huudretl pounds : Provided, That imported salt in bond may be used in curing fish taken by ves.sels licen.sed to engage in the fisheries and in curing fish on the shores of the navigable waters of the United States under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted: Provided further. That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than $100. 483. Salt in bags, sacks, barrels, or other packages, 12 cents per one hundred pounds; in bulk, 8 cents per one hundred pounds: Provided, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with importeU5. Hides and skins, raw or uncured, whether dry, salted, or pickled. 605. Hides, raw or uncured, whether dry, salted, or pickled, Angora 1890 f^oat skins, raw, without the wool, unmanufactured, asses' skins, raw or unmanufactured, and skin.s, except slieepskins, with the wool on. 719. Hides, raw or uncured, whether dry, salted, or pickled, and skins, exc«>pt slieepskins with tlie wool on; Angora goat skins, raw, without the wool, unmanufactured ; asses' skins, raw or unmanufactured. 788. Skins, dried, salted, or pickled. 1883 DECISIONS UNDER THE ACT OF 1909. Russian Lambskin. — Commercial designation is first to be ascertained, and if found to exist it controls the application of the language of the statute. Where two terms of description are differentiated in a statute, and in an- other paragraph one of these terms is employed, its use here must be taken to be confined to the single subject matter expressed, exclusive of the other. An administrative interpretation, long continued and adopted in legislation, is controlling. In conformity with these principles of construction, lambskins can not be deemed sheepskins, and the merchandise was entitled to free entry whether classified under either paragraph 574 or G7G. — Goat & Sheepskin Import Go. et al. V. U. S. (Ct. Gust. Appls.), T. D. 34254; (G. A. Ab. 329G1) T. D. 33594 reversed. DECISIONS UNDER THE ACT OF 1897. Calfskins. — Long-haired raw calfskins are not entitled to free entry as " furs, undressed," under paragraph 561, or as " fur skins of all kinds not dressed in any manner" under paragraph 562. In re Habernum (G .A. 4052), holding such skins to be free under paragraph 664, approved. — T. D. 18837 (G. A. 4065). Calfskins and Hides. — The dividing line, as to weight, between raw calf- skins and raw hides of cattle is 25 pounds, and as to dry skins and dry hides 12 pounds. Skins weighing under such amounts are entitled to free entry under paragraph 664 as " skins of all kinds." and are not dutiable as " hides " under paragraph 437. In re Haberman, T. D. 18739 (Q. A. 4052), explained and approved.— T. D. 19716 (G. A. 4215). Hides — Skins. — Skins of cattle, weighing under 12 pounds, are free of duty. Decisions of United States circuit court and court of appeals followed (T. D. 25900 and T. D. 27117).— T. D. 27294 (G. A. 6344). Mixed Hides and Skins. — As to a mixed importation of hides and skins, the distinction between the two classes being based on whether they weighed more or less than 12 pounds. Held, that the quantity in each class was sufficiently proved by the testimony of experienced weighers, who sorted the articles by handling, weighing them only when in doubt. A protest claiming a " refund of duty on skins," held a sufficient reference to paragraph 664, exempting from duty " skins of all kinds," and to satisfy the requirement of section 14, customs administrative act of 1890, that the grounds of protest shall be stated "distinctly and specifically." — U. S. v. Helmrath (C. C. A.), T D. 27117; T. D. 25900 (C. C.) affirmed and Ab.s. 1981 (T. D, 25411), 203'? (T. D. 2.54.35), 2275 (T. D. 25482) reversed in part. Horsehides held free of duty under paragraph 664. — T. D. 1SS71 (G. A. 4068). FREE LIST. 1117 China Sheepskins Unselected. — China sheepskins imported unsorted and purchased indiscriminately, without regard to any particular use to which they might be adapted, and not shown to be used as furs, are not free of duty under paragraph 561 or 562, relating, respectively, to " furs " and to " fur skins."— International Hide & Skin Co. v. U. S. (C. C), T. D. 30278; Ab. 19296 (T. D. 29119) affirmed. Mocha Sheepskins. — The growth upon mocha sheepskins, classified as wool, class 3, held to be free of duty under paragraph 664. Goat & Sheepskin Import Co. V. U. S. (T. D. 28190) followed.— T. D. 28248 (G. A. 6619). Mocha Hair on the Skin. Wool. — The enumeration of " wool " in paragraph 351 and el.sewhere in the tariff act of 1897 was not made in a generic sense which includes all growth upon the skin of a sheep ; and hair on mocha sheepskins, which is commercially known and dealt in as " mocha hair " and not as wool, and which lacks the characteristics of wool, is not subject to such provisions, but, being still on the skin, should be regarded as a part of the skin and classified free of duty under paragraph 664, relating to " skins of all kinds, raw." Commercial Designation. — The commercial designation of an article in a tariff act is the name by which it should be classified for duty, without regard to its scientific designation, material, or use, unless Congress has clearly mani- fested a contrary intention. — Goat & Sheepskin Import Co. v. U. S. (U. S.), T. D. 2S190; T D. 27190 (C. C. A.), T. D. 26404 (C. C), and Ab. 2401 (T. D. 29173) reversed. Shearling Sheepskins imported from Sydney, Australia, from which the wool has been sheared as nearly as practicable or customary with skins of that kind, so as to reduce the length of the wool left on the skins to not more than one-quarter of an inch, and to a quantity practically of little or no vaUie com- mercially, are not dutiable under paragraph 360, but are free of duty under paragraph 664 as " skins of all kinds, raw (except sheepskins with the wool on)." The Secretary of the Treasury being expressly authorized by paragraph 360 to prescribe rules for ascertaining the quantity and value of wool on such skins, all reasonable rules and regulations, not inconsistent with law, which are adopted by the department to carry into effect said paragraph are to be regarded as having the force of statutory regulations. — T. D. 20244 (G. A. 4300). Singapore Buffalo Hides. — The hides of the Singapore buffalo are not hidea of " cattle " within the meaning of paragraph 437, but are classible as hides not specially provided for under paragraph 664. — U. S. v. Wadleigh et al. (C. C. A.), T. D. 304.50; T. D. 29S21 (C. C.) and (G. A. 6809) T. D. 29266 affirmed. Raw Skins. Picked ob Salted Sheepskins. — (1) Sheepskins known as "roans," (2) " skivers," " grains," or " splits," split from the grain side of sheepskins ; and (3) "fleshes" or " fleshers," split from the flesh side of sheepskins, all having been salted or pickled, constitute a class of merchandise well known in trade and commerce as raw sheepskins. Coggill v. Lawrence (1 Blatch., 602) affirmed in 13 How., 274. Same, Not Tanned or Manufactured. — The process of liming, splitting, etc., including pickling, do not constitute tanning, nor such manufacturing as to change the character of the skins so as to remove them from the category of raw skins, the pickling being designed solely for the purposes of preservation and safe transportation of the articles. 1118 DIGEST OF CUSTOMS DECISIONS. Same, Exemption From Duty. — Such articles are free of duty under para- graph G04 as " skins of all kinds, raw," and are n(tt dutiahh' under para;,'raph 438 as "leather not specially provided for," or as "skins fur morocco, tanned, but unfinished," nor under section 6, as " raw or unmanufactured articles, not enumerated or provided for," or as " articles manufactured in whale or in part, not provideoses only ; regalia and gems, where specially imported in good faith for the iise and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learning, orphan asylum, or public hospital in the United States, or any State, or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe ; but the term " regalia " as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include ar- ticles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 661. Statuary and casts of sculpture for use as models or for art educational purposes only ; regalia and gems, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learning, orphan asylum, or public hospital in the United States, or any State or public library, and not for sale, subject to such regulations as the Sec- retary of the Treasury shall prescribe ; but the term " regalia " as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include ar- ticles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 649. Regalia and gems, statuary, and specimens or casts of sculpture, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, and not for sale; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or oflice or emblems 60690°— 18— VOL 1 71 1913 1909 1897 1122 DIGEST OF CUSTOMS DECISIONS. as may be worn upon the person or borne in the hand during public exercisw^s of the society or institution, and shall not include articles of furniture or fixtures, or of i-egular wearing apparel, nor personal prop- erty of individuals. 603. Regalia and gems, statues, statuary, and specimens or casts of sculpture where specially imported in good faith for the use of any society incorporated or estahlislied solely for educational, philosophical, literary, or religious purposes, or for the encouragement of fine arts, or for the use or by order of any college, academy, school, .seminary of 1894 learning, or public library in the United States; but the term "regalia" as herein used shall be held to eml)race only such insignia of rank or office or emblems, as may be worn upon the person or borne in the hand during public exerci.se of tlie society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 6ft2. Regalia and gems, statues, statuary, and specimens of sculpture where specially imported in good faith for the use of any society incor- porated or established solely for educational. i)hilosophical. literary, or religious purpo.ses. or for the encouragement of fine arts, or for the use or by order of any college, academy, school, seminary of learning, or 1890 public library in the United States; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or office or emblems, as may be worn upon the person or borne in the hand during public exercises of the .society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor per- sonal property of individuals. 771. Regalia and gems, statues, statuary, and specimens of sculpture, where specially imported in good faith for the use of any society incor- porated or establislied for philosophical, literary, or religious purposes, ^^*^ or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States. Regalia. The following articles have been held to be regalia within the meaning of said paragraph : Alms basin (T. D. 6849). Candlesticks (T. D. 7712). Cassocks for choirs (T. D. 3859, 7135, 5942; contra T. D. 4435). Communion service (T. D. 8049). Militarv uniforms with swords, accouterments, and hats and caps (T. D. 8765). Ostensorium (T. P. 12006). Wooden cross to be carried in hand during ceremonies (T. D. 12628). Cinctures and side rosaries (T. D. 2617, 8920). Silver crosses worn on person in a convent (T. D. 9651). Covers for parchment rolls of Old Testament (T. D. 6855). Monstrance (T. D. 3745). Pocket connnunion service (T. D, 7106). Funeral palls (T. D. 2230). Banners (T. D. 2956. 7343), Surplices (T. D. 13489). The following articles have been held not to be regalia within the meaning of said paragraph : Altars, pulpits, confessionals, communion rails, choir stalls (T. D. 11123). Oxford caps with tassels (T. D. 21026). Carpets for churches (T. D. 8.346). A Chinese .loss, a figure of a dragon about 150 feet long, composed of paper, silk, metal. gia.ss, feathers, tinsel, goat hair, etc., for use during religious festi- vals (T. D. 8133. 8548). Glass mosaic pictures (T. D. 9777). Silk gloves and ho.se (T. D. 9197). A sacred image, being a fixture of a church (T. D. 9974). Materials not made up into articles (T. D. 2180, 2939, 7303, 7357, 7649, 8765. 0356, 10685). FREE LIST. 1123 Wax lay figures (T. D. 2936). Costumes for Mnrdi Gras (T. D. 9551). Missal stand (T. D. 12096). Altar cloth (T. D. January 12. 1867). Candelabra (T. D. 2005, 7712, 8514, 12097). Chandeliers (T. D. 7712, 8514). Masks, draperies, etc., for street processions (T. D. 2677, 14608). Antependia (T. D. 6984). Woven crosses for chasubels (T. D. 9664). Altars and altar vases (T. D. 1867, 2649, 2805, 8049). Brass lecturn (T. D. 1826, 2127, 7229). Cord and tassels for trimniinc: altar (T. D. 525). Masquerade costumes (T. D. 3038). Ceremonial and sanctuary lamps (T. D. 2290, 4312, 12628). Articles as fixtures (T. D. 2005). Street walking coats for clergymen (T. D. 2791). Altar lamp (T. D. 1710). An altar piece, or " reredos " (T. D. 2649). Life-size wax figure of the Saviour, draped (T, D. 2784). Altar desk, or pulpit desk (T. D. 7229). Articles too large to carry in a religious procession (T. D. 8514). Rosaries, when not (T. D. 8920, 9398). A chime of bells (T. D. 9414). Joss-house fittings (T. D. 12.581). Highland costumes (T. D. 13379). Lamp to be suspended from ceiling of a church (T. D. 12628). Marble baptismal font (T. D. 6249). Dept Order (T. D. 29995). DECISIONS UNDER THE ACT OF 1913. Regalia — Curtains and Draperies. — Curtains and draperies for use on or about an altar of a church, classified under paragraph 358, were held not to be free of duty as regalia (par. 611) or as works of art (par. 6-55). — Ab. 37203. Plaster of Paris Casts of Sculpture, imported for use as matrices from which to mold reproductions, are models within the meaning of paragraph 611 granting free entry to " statuary and casts of sculpture for use as models or for art educational purposes only."— T. D. 34905 (G. A. 7632). DECISIONS UNDER THE ACT OF 1909. Plaster Bust. — A plaster bust imported for the purpose of having two bronze casts made therefrom was classified as a manufacture of plaster of Paris under paragraph 464. Protest overruled claiming the article to be free of duty as a model (par. 629) or as statuary and casts of sculpture (par. 661). — Ab. 31998 (T. D. S334S). Wooden Figures, Not Regalia. — Wooden figures or heads which are to be placed in niches in the wall of a church or sanctuary, classified as manufac- tures of wood under paragraph 215, were held not to be " regalia " within the limitations placed upon that term in paragraph 661.— Ab. 36951 (T. D. 34933). Material for Vestments. — Material out of which a church vestment is to be made was held not to be regalia within the meaning of paragraph 661. — Ab. paragraph 661.— Ab. 35806 (T. D. 34548). Stand Cover. — An article described as a " pall of black velvet, embroidered," ■used for covering a stand, was held not entitled to free entry as regalia under paragraph 661.— Ab. 3-5806 (T. D. 34.548). Embroidered Pillow. — An embroidered pillow was held entitled to free entry as regalia under paragraph 661. Protests overruled as to candlesticks pnd a certain banner.— Ab. 33239 (T. D. 33668). 1124 DIGEST OF CUSTOMS DECISIONS. Masonic Club. — Protest ovorruled as to articles imported for the use of the Order of the Scottish Clans Masonic Club, claimed to be entitled to free oiilry MS regalia (par. 661).— Ah. .S.'^167 (T. D. .33660). Society for the EncouraKonient of tlie Fine Arts. — A silk banner, classi- field under para^'raph 179, was claimed to be entitled to free entry as regalia (par. 661). The society in questi')n comes witliiii (he language of paragraph G61 as one of those entitled to the benefit of this provision. Protest (^verruled for the reason that the reports show that (lie banner is cot in condition to be borne in the hand.— Ab. 31666 (T. D. 33106). Communion Service. — Upon the record in this case we sustain the pro(est- ant's claim that a part of a communion service, which was assessed foi- fluty, i."^ entitled to free admission under paragraph 661.— Ab. 27982 (T. D. .32346). Church Regalia. — The priest who imported the articles testified that the first items on the invoice, sanctuary lamps, are used for divine service merely, and that they are located on both sides of the altar; that the centrepoids are parts of the lamps; the third item, one canon mantle, covers three tablets used on the altar, that the next item is a censer, borne in the hand of the priest during religious services, and that the next item (one benitier) is in the nature of an urn to bold holy water, and is also carried in the hand during .services; that the burettes are wine and water cruets from which the priest takes the wine or water in the .sacrifice of the mass. From this testimony it appears that the censer, the benitier. and the pair f)f burettes are the only articles carried in the hand during the services of the church for which they were imported. As to these items, the protest is sustained ; as to all others it Is overruled.— Ab. 26391 (T. D. 31832). Missal Stands and Olive-Wood Crosses, which were classified as manu- factures of wood under paragraph 215, were held free of duty as church regalia (par. 661). Ab. 12107 (T. D. 27475) and Ab. 14781 (T. D. 28036) followed.— Ab. 25680 (T. D. 31624). Garments. — A priest's cloak and a Canterbury cap were held free of duty as regalia nmld paragraph 661.— Ab. 24650 (T. D. 31263). DECISIONS UNDER THE ACT OF 1897. Regalia — Altar Cards. — Altar cards imported for a church were claimed to be free of duty under paragrapli 649, relating to regalia. Protest sustained. — Ab. 22309 (T. D. 30186). Painting — Ikon. — Tlie protest related to a painting used in the religious ceremony held in the Greek Church on Good Fridays, being carried over the head of the priest and held in position by a man on each side supporting its fringed extremities. As claimed by the importers, this article was held to be legalia as defmefl in paragraph 649.— Ab. 20209 (T. D. 29449). Church Pictures. — A trustee of the church testified at the liearing that some of the pictures are as small as 2 inches round and others are considerably larger; that they are placed in a screen used in place of a door; that on particular feast days some of them are taken down, placed flat upon a table, and exhibited. The facts proven do not bring the importation within the purview of either of the paragraphs claimed in the protest. — Ab. 20205 (T. D. 29442). Earthenware' Plaques painted in colors to represent the stations of the cross, intended to be hung upon the wall and not carried in the hand, were held not to be free of duty as regalia under paragraph 649. — Ab. 20107 (T. D. 29409). FREE LIST, 1125 Tray — Cross. — The articles are described as (1) a " verschtasse," which the appraiser reports is a circular nickeled silver tray on which are fastened several small receptacles for salt or wafers used during religious services, and (2) an " altarkreuz," a cross of similar material. The " altarkreuz " is carried in the hand of the priest during services in the Greek Catholic Church. This would seem to bring the article in question within the liberal construction that has been placed upon paragraph 649 (G. A. 6205; T. D. 27018). The protest is sustained so far as it relates to the " altar- kreuz," and overruled in all other respects. — Ab. 14781 (T. D. 28050). Bishop's Stockings. — The hose in question are a part of the vestments to be worn upon the person of the bishop during the religious ceremonies or exer- cises of the church in which he officiates. This being true, they are not regular wearing apparel, but are as nuich a part of his regalia, within the definition which the law gives, as are the robes which constitute the outer garments. — Ab. 13154 (T. D. 27674). Missal Stand — Holy-AVater Stoup. — The importers contended that the fol- lowing articles should have been admitted free of duty under paragraph 649 as regalia : Candlesticks, lamps, missal stand, altar cards, holy-water .stoup. pans for candlesticks. The evidence showed that the missal stand and the holy- water stoup are carried in the hand during public services in the chapel for which they were imported, and that the other articles are not " worn on the person or borne in the hand " within the meaning of said paragraph. The pro- test was sustained as to the stand and the stoup. Note G. A. 6265 (T. D. 27018).— Ab. 12107 (T. D. 27493). Flags for the United Society of Christian Endeavor. — Certain silk flags of various nations with the emblem " C. PI" embroidered thereon, imported from Japan for the use and by order of the United Society of Christian En- deavor, a religious society incorporated under the laws of Massachusetts, to be used by said society in its public exercises, are entitled to admission free of duty under the provisions of paragraph 649 for " regalia." Complance with the regulations made by the Secretary of the Treasury for the administration of paragraph 649, is not a condition precedent to the right of free entry under said paragraph. — T. D. 27018 (G. A. 6265). Regalia. Authority of Secretary of Treasury. — The Secretary of the Treasury is not empowered to abridge the right of free entry of the regalia and other articles enumerated in paragraph 649. Proof at Time of Liquidation.- -The evidence necessary to establish the right of certain church regalia to free entry under paragraph 649 was not pro- duced to the collector of customs at the time of entry, as required by article 562, Customs Regulations, 1899. but was before him at the time of liquidation of the entry. Held, that this was sufficient to entitle the articles to free ad- mission under said paragraph. — Siegman v. U. S. (C. C), T. D. 26402; G. A. decision (unpublished^ reversed. For Use of a Religious Society. — In order that regalia may be entitled to free entry under paragraph 649, it is necessary that they be imported not only " for the use " of a society of the kind named in the statute, but also " by order" of such society.— T. D. 23856 (G. A. 5175). Oxford Caps not free as regalia under paragraph 649. — T. D. 21026 (G. A. 4414). Statuary for Athletic Club. — There has been filed in the case a copy of the articles of incorporation of the Multnomah Amateur Athletic Club, and 1120 DIGEST OF CUSTOMS DECISIONS. the iJiincipal objects of the institution nvv tli(is(> n;ilui;illy suggested by its name, tu wit, the encouragement of indotu- ami outdoor athletics and field spoi'ts and social intercourse among its nuMiilK'rs and the maintenance of a clubhouse, gynuiasiums, boathouses, gi'ounds, etc., for these purposes. Such an institution is not one "incorporated or established solelj' for religious, philo- sophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts," within the meaning of paragraph 649.— Ab. 15412 (T. D. 28181). Wooden Church Statuary. — Statuary carved from wood, imported for the use and by order of a church, is free of duty under the provision in paragraph G49, exempting " specimens of sculpture " imported under such condition.s, and is not dutiable as a manufacture of wood under jiaragraph 208. — T. D. 27491 (G. A. G401). Marble Baptismal Fonts — Specimens of sculpture. — The provision for " specimens of sculpture " in paragraph 649 is not restricted to articles im- ported for educational use. A sculptured marble baptismal font of Romanesque design, imported for the use and by order of a religious institution, Held to be free of duty under the provision for " specimens of sculpture " in said paragraph 649, and not dutiable as manufactures of marble under paragraph 115. — T. D. 27253 (G. A. 6328). " Ca.sts of Sculpture " — Terra-Cotta Baptismal Fonts and Pedestals. — Certain baptismal fonts and pedestals, molded from terra cotta. and ornamented, in some instances quite elaborately, with sculptural detail, each of the baptismal fonts being surmounted by a group of statuary, held to be free of duty as " casts of sculpture " under paragraph 049. upon proof that they were imported for the use and by order of religious institutions. — T. D. 26481 (G. A. 6073). Metal Church Statuary. — A statue composed of zinc, cast in a mold, held to be a " cast of sculpture " within the meaning of paragraph 649 and free of duty thereunder when imported for the use and by order of a church. An orphan asylum, whose main purpose is to afford a home for its inmates, even though it possess religious or educational features and maintain a chapel and classrooms, is not a society established " solely " for religious or educa- tional purposes, within the meaning of paragraph 649, and casts of sculpture imported for such an institution are not free under said paragraph. — T. D. 25.357 (G. A. .5699). Casts of Sculpture — Church Statuary. — So-called church statuary, con- sisting of molded figures and groups representing religious .subjects, whicli are composed principally of plastic mineral substances, and are colored or other- wise ornamented or decorated, Held to be "casts of sculpture" within the meaning of paragraph 649. The articles having been imported for the use fiud by order of cluiiilifs or other religious or educational institution.s, are entitled to free entry under said paragraph 649, rather than dutiable under various paragraphs in the tariff providing for articles, wares, or manufactues of their component materials. Benziger v. U. S. (192 U. S., 88; T. D. 24977) followed— T. D. 25295 (G. A. .5681). Paragraph 454 provides that "the term 'statuary' as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise brought by hand from a solid block or mass of marble, stone or alabaster, or from metal, and as is the professional production of a statuary or sculptor oidy." Jleld, that this limitation extends to the provision for " statuary " in para- graph 649. The provision in paragraph 649 for the free entry of " casts of sculpture," etc., " w'here specially imported in good faith for the use and by order of any society incorporated " for religious and other enumerated purposes, makes it FREE LIST. 1127 necessary not only that the casts of sculpture should be specially imported iu good faith for the use of a society, but they must be so imported by the order of such society.— Benziger t?. U. S. (U. S.), T. D. 24977; 113 Fed. Rep., 1016 (C. C. A.), 107 Fed. Rep.. 2.57 (C. C), and (G. A. 4533) T. D. 21543 reversed. DECISIONS UNDER THE ACT OF 1894. Altar for church, of marble, elaborately carved or sculptured and highly decorative, not entitled to classification as a " specimen or cast of sculpture." — T. D. 18624 (G. A. 4022). Articles for Charitable Use. — The merchandise consists of a package of dolls contributed to an exhibition for a charitable purpose, and therefore claimed to be exempt from duty. The free list contains provisions for the encouragement of religious, scientific, educational, and artistic institutions, but charity is a word that does not occur in the tariff.— T. D. 16998 (G. A. 3426). DECISIONS UNDER THE ACT OF 1890. Statue for Religious Order. — A statue of the Virgin and Child, made of painted plaster, with a gilt crown ornamented with imitation precious stones, imported by the Sisters of the Good Shepherd for use upon their altar, is free.— T. D. 15821 (G. A. 2921). Bronze Castings for Churches. — A painted bronze cross and two bronze tablets, cast in molds, imported in good faith for St. Francis de Sales Industrial Scliool, are not free as casts nor as works of art. — T. D. 13324 (G. A. 1704). Carved Figures of Wood representing the Sacred Heart of Jesus, St. Anne, and St. Joseph, imported for a church, are free. — T. D. 11693 (G. A. 798). Carved Wooden Crucifix. — A carved wooden crucifix for a religious insti- tution held to be free.— T. D. 11230 (G. A. .589). Uniforms, Flags, etc., for Scottish Military Company. — Pipers' doublets, privates' doublets, ofiicers' doublets, kilts, hose, plaids, and flags, for a Scottish military company, are not free as regalia. — T. D. 14608 (G. A. 2366). Linen Surplices Imported by an Individual are not free as regalia. — T. D. 13489 (G. A. 1791). Highland Costume for Military Company. — A set of bagpipes, a doublet, vest, plaid, hose, dirk, claymore, brooch, etc., constituting Highland costume for military company, not regalia.— T. D. 13379 (G. A. 1759). Religious Medals. — Medals made of silver or imitation silver commonly worn upon the person from devotional motives or for religious purposes are not church regalia.— T. D. 13378 (G. A. 1758). Regalia — Certain Candelabra. — Certain candelabra too large to be borne in hand during public exercises held not free as regalia nor as works of art. — T. D. 13362 (G. A. 1742). Brass candelabra intended to stand in a church altar and not to be carried in hand are not free as regalia.— T. D. 12097 (G. A. 959). Cross. — A wooden cross intended to be carried in the hand during religious services is regalia and free.— T. D. 12628 (G. A. 1277). Joss House Fittings, consisting of small images, wooden shelves, artificial flowers, silk sashes, embroidered table covers, curtains, chair covers, carvings of wood, etc., are not free as regalia.— T. D. 12581 (G. A. 1265), 1128 DIGEST OF CUSTOMS DECISIONS. Silk Raiinors for Renevolcnt Societies.— An oinhroidored silk banner for r, benevolent society is not free.— T. D. 124l'a (G. A. IIGI). Missal Stand. — A uiissal stand upon whicb the missal book or book of the mass is placed is not regalia.— T. D. 1209G (G. A. 958). Ostensorium.— An ostensoriuni which is borne iu the hand by an officiating priest during benediction is regalia. — T. D. 1209G (G. A. 958). Regalia — Piece Goods. — Silk piece goods, with monograms, emblems, and inscriptions woven into the fabric, although designed to be cut and made into regalia, is not free.— T. D. 10685 (G. A. 2G9). 1913 (512. Steel-engraved forms for bonds, debentures, stock certificates, negotiable receipts, notes, and other securities ; and engravetl steel plates, dies, and rolls, suitable for use in engraving or printing bonds, stock certificates, or other securities. 1909 (.Vot enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. A Steel Engraved Plate on which is engraved a design used exclusively in printing stock certificates is entitled to free entry under paragraph G12 even though the design constitutes only a portion of the matter appearing on the printed stock certificate. The provisions of said paragraph are unlimited as to the class of merchandise intended to be covered thereby, including therewith all engraved plates which are suitable for use in engraving or printing stock certificates. -T. D. 36926 (G. A. SOU). 6 1.3. Steel ingots, cogged ingots, blooms and slabs, die blocks or blanks, and billets, if made by the Bes.semer. Siemens-Martin open hearth 1913 or similar processes, not containing alloy, such as nickel, cobalt, vana- dium, chromium, tungsten, or wolfram, molybdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys. 131. Steel ingots, cogged ingots, blooms, and slags, by whatever process made; die blocks or blanks; billets * * *, all of the above valued at three-fourths of 1 cent per pound or less, seven-fortieths of 1 cent per pound ; valued above three-fourths of 1 cent and not above 1.3 cents per pound, three-teuths of 1 cent per pound; valued above 1.3 cents and not above 1.8 cents per povmd, five-tenths of 1 cent per pound ; valued above 1.8 cents and not above 2.2 cents per pound, six-tenths of 1 cent per l)ound ; valued above 2.2 cents and not above 3 cents per pound, eight- tenths of 1 cent per pound ; valued above 3 cents per pound and not above 4 cents per pound, 1.1 cents per pound ; valued above 4 cents and not above 7 cents per pound, 1.2 cents per pound ; valued above 7 cents and not above 10 cents per pound, 1.9 cents per pound; valued above 10 cents and not above 13 cents per pound, 2.3 cents per pound ; valued above 13 cents ami not above 16 cents per pound, 2.7 cents per pound ; valued above IG cents and not above 24 cents per pound. 4.6 cents per pound; valued above 24 cents and not above 32 cents per pound, G cents per pound ; valued above 32 cents and not above 40 cents per pound, 7 cents per pound ; valued above 40 cents per pound, 20 per centum ad valorem. 135. Steel ingots, cogged ingots, blooms, and slabs, by whatever proc- ess made; die blocks or blanks; billets * * *, all of the above valued 1897 at 1 cent per pound or less, three-tenths of 1 cent per pound : valued above 1 cent and uot above 1.4 cents per pound, four-tenths of 1 cent per pound; 1909 FEEE LIST 1129 valued above 1.4 cents and not above 1.8 cents per pound, six-tenths of 1 cent per pound ; valued above 1.8 cents and not above 2.2 cents per pound, seven-tenths of 1 cent per pound ; valued above 2.2 cents and not 1897 above 3 cents per pound, nine-tenths of 1 cent per pound ; valued above 3 cents per pound and not above 4 cents per pound, 1.2 cents per pound ; valued above 4 cents and not above 7 cents per pound, 1.3 cents per pound ; valued above 7 cents and not above 10 cents per pound, 2 cents per pound ; valued above 10 cents and not above 13 cents per pound, 2.4 cents per pound ; valued above 13 cents and not above 16 cents per pound, 2.8 cents per pound ; valued above 16 cents per pound, 4.7 cents per pound. 122. Steel ingots, cogged ingots, blooms, and slabs, by whatever proc- ess made ; die blocks or blanks ; billets * * *, all of the above valued at 1 cent per pound or less, three-tenths of 1 cent per pound ; valued above 1 cent and not above 1.4 cents per pound, four-tenths of 1 cent per pound ; valued above 1.4 cents and not above 1.8 cents per pound, six-tenths of 1 cent per pound ; valued above 1.8 cents and not above 2.2 cents per pound, seven-tenths of 1 cent per pound ; valued above 2.2 cents 1894 and not above 3 cents per pound, nine-tenths of 1 cent per pound ; valued abo'-e 3 cents per pound and not above 4 cents per pound, 1.2 cents per pound ; valued aboA-e 4 cents and not above 7 cents per pound, 1.3 cents per pound ; valued above 7 cents and not above 10 cents per pound, 1.9 cents per pound ; valued above 10 cents and not above 13 cents per pound, 2.4 cents per pound ; valued above 13 cents and not above 16 cents per pound, 2.8 cents per pound ; valued above 16 cents per pound, 4.7 cents per pound. 146. Steel ingots, cogged ingots, blooms, and slabs, by whatever proc- ess made ; die blocks or blanks ; billets * * *, all of the above valued at 1 cent per pound or less, four-tenths of 1 cent per pound ; valued above 1 cent and not above 1.4 cents per pound, five-tenths of 1 cent per pound ; valued above 1.4 cents and not above 1.8 cents per pound, eight-tenths of 1 cent per pound ; valued above 1.8 cents and not above 2.2 cents per pound, nine-tenths of 1 cent per pound ; valued above 2.2 cents and not above 3 cents per pound, 1.2 cents per pound ; valued above 3 cents and not above 4 cents per pound, 1.6 cents per pound ; valued above 4 cents and not above 7 cents per pound. 2 cents per pound ; valued above 7 cents and not above 10 cents per pound, 2.8 cents per pound ; valued above 10 cents and not above 13 cents per pound, 3J cents per pound ; valued above 13 cents and not above 16 cents per pound, 4.2 cents per pound ; valued above 16 cents per pound, 7 cents per pound. 177. Steel ingots, cogged ingots, blooms, and slabs, by whatever proc- ess made ; die blocks or blanks ; billets * * *, all of the above classes of steel not otherwise specially provided for in this Act, valued at 4 cents 1883 a pound or less, 45 per centum ad valorem ; above 4 cents a pound and not above 7 cents per pound, 2 cents per pound ; valued above 7 cents and not above 10 cents per pound, 2| cents per pound ; valued at above 10 cents per pound, 3i cents per pound ; * * *. 614. Stone and sand: Burrstone in blocks, rough or unmanufactured; rotten stone, tripoli. and sand, crude or manufactured ; cliif stone, free- 1913 stone, granite, sandstone, and limestone, unmanufactured, and not suit- able for use as monumental or building stone ; all of the foregoing not specially provided for in this section. 683. Stone and sand : Burrstone in blocks, rough or unmanufactured ; 1909 cliff stone, unmanufactured; rotten stone, tripoli, and sand, crude or manufactured, not otherwise provided for in this section. 671. Stone and sand : Burrstone in blocks, rough or unmanufactured ; 1897 cliff stone, unmanufactured ; rotten stone, tripoli, and sand, crude or manufactured, not otherwise provided for in this Act. 638. Stone and sand : Burrstone in blocks, rough or manufactured, ■ * *. (>iiff stone, unmanufactured; * * * rotten stone, and sand, ' crude or manufactured. 657. Tripoli. 1130 DIGEST OF CUSTOMS DECISIONS. 1723. Stone and sand : Burrstone in blocks, rough or manufactured, and not bound up into millstones; cliff stone, unmanufactured; » * * rotten stone, and sand, crude or manufactured. 740. Tripoli. Gil. * * * cliff stone, unmanufactured. G34. Tripoli. 1883 < 608. Burrstone, in blocks, rough or unmanufactured, and not bound up in mi 11. stones. 773. Rotten stone. DECISIONS UNDER THE ACT OF 1913. Ground Geyserite classified as a nonenumerated article under paragraph 480, tariff act of 1909, or as an earthy or mineral substance wholly or partly manufactured, under paragraph 81, tariff act of 1913, was held entitled to free entry as sand, crude or manufactured (par. 683, tariff act of 1909, and par. 614, tariff act of 1913). Ab. 29546 (T. 1). 32767) cited.— Ab. 36371 (T. D. 34742). DECISIONS UNDER THE ACT OF 1909. Sand. — A paragraph of the previous law identical in wording has been con- Ptr\ied by this board to embrace sand manufactured from stone by some process of grinding (Dana's case, G. A. 5079. T. I). 23521), and, in reenacting the iden- tical language. Congress must be held in the law of 1909 to have adopted para- gi-aph 683 with the meaning given it in the decision above cited. — Ab. 26361 (T. D. 31S32). Fire Sand. — The merchandise here is made by combining approximately 60 pai-ts of crushed quartz with 30 parts of coke, 1 part of salt, and 10 parts of sawdust. Tiie term " manufactured sand," paragraph 683, relates to material composed of common or crude sand, and can not be taken to include this merchandise. Myers v. U. S. (1 Ct. Cust. Appls., 506; T. D. 31531).— Henderson & Hall V. U. S. (Ct. Cust. Appls), T. D. 33523 ; (G. A. 7429) T. D. 33189 affirmed. A manufactured commodity which is composed of a number of different ingredients, thoroughly mixed together and chemically changed by the applica- tion of intense heat, though having the structure of sand, is not sand, either crude or manufactured, within the provisions of paragraph 683. — T. D, 33189 (G. A. 7429) ; affirmed by T. D. 33523 (Ct. Cust. Appls.), supra. Powdered Silica, assessed under paragraph 95, held to be free of duty as sand (par. 683). G. A. 5079 (T. D. 23521) and Ab. 24739 (T. D. 31255) cited.— Ab. 29.540 (T. D. 32767). Tripoli. — The evidence amply sustains the claim that this article is known to the trade and commerce of the United States as tripoli, and as such, whether crude or manufactured, it is entitled to free entry under the eo nominee pro- vision, therefore, in paragraph 683. (G. A. 4245, T. D. 19980.)— Ab. 25868 (T. D. 31708). DECISIONS UNDER THE ACT OF 1897. Colored Sand. — Sand, colored black by the use of organic coloring matter, is free of duty under the provision in paragraph 671 for " sand, crude or manu- factured, not otherwise provided for ; " and is not dutiable at 20 per cent ad valorem, under section 6, as an article manufactured in whole or in part. — T. D. 23319 (G. A. 5006). Furnace Sand. — An article known as furnace sand, which is produced by grinding silica stone or .sandstone and is used in making the bed of a furnace, to protect it from injury by heat, is free of duty under the provision in para- FREE LIST. 1131 graph 671 for " sand, crude or manufactured, not otherwise provided for." The expression " sand manufactured " embraces not onl/ sand which is par- tially manufactured, but also sand produced by a process of manufacture. In re Dana (G. A. 2882) overruled.— T. D. 23521 (G. A. 5079). Lawn Sand. — The report of the United States chemist on the article is as follows : " Sand chemically treated with about 5 per cent of green vitriol or sulphate of iron. The sulphate of iron is the active ingredient in the mixture, and is of value as a weed killer by reason of its astringent properties." The vitriol seems to be the only foreign substance contained in the commodity, and this will not remove it from the provision in paragraph 671 for " sand, crude or manufactured." The protest is therefore sustained and the collector's de- cision accordingly reversed. Note G. A. 5006 (T. D. 23319).— Ab. 18477 (T. D. 28889). Tripoli. — White and salmon-tinted infusorial earths, dug from bottom of lakes and known and sold as fossil flour, or tripoli, free of duty as tripoli under paragraph 671.— T. D. 19980 (G. A. 4245). DECISIONS UNDER THE ACT OF 1894. Tripoli. — Salmon-tinted natural earth, colored by the presence of oxide and carbonate of iron, found to be tripoli and free.— T. D. 16986 (G. A. 3414). 1913 615. Strontia, oxide of, protoxide of strontian, and strontianite or mineral carbonate of strontia. 1909 1897 1894 1890 685. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineral carbonate of strontia. 673. Strontia, oxide of, and protoxide of strontian, and sti'ontianite, or mineral carbonate of strontia. 640. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineral carbonate of strontia. 725. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineral carbonate of strontia. 631. Strontia, oxide of, and protoxide of strontian, and strontianite, or 1883 mineral carbonate of strontia. 1913 616. Strychnia or strychnine, and its combinations with acids not subject to duty under this section. 1909 80. Strychnia, or strychnine, and all salts thereof, 15 cents per ounce. 1897 83. Strychnia, or strychnine, and all salts thereof, 30 cents per ounce. 1894 70. Strychnia, or strychnine, and all salts thereof, 30 cents per ounce. 1890 87. Strychnia, or strychnine, and all salts thereof, 40 cents per ounce. 1883 30. Strychnia, or strychnine, and all salts thereof, 50 cents per ounce. 617. Sulphur in any form, brimstone, and sulphur ore as pyrites, 1913 or sulphuret of iron in its natural state, containing in excess of 25 per centum of sulphur. !81. Sulphur, refined or sublimed, or flowers of, $4 per ton. 686. Sulphur, lac or precipitated, and sulphur or brimstone, crude, in bulk, sulphur ore as pyrites, or sulphuret of iron in its natural state, containing in excess of 25 per centum of sulphur, and sulphur not other- wise provided for in this section. 84. Sulphur, refined or sublimed, or flowers of, $8 per ton. 674. Sulphur, lac or precipitated, and sulphur or brimstone, crude, in 1897 1 bulk, sulphur ore as pyrites, or sulphuret of iron in its natural stale, containing in excess of 25 per centum of sulphur, and sulphur not other- [ wise provided for. 1132 DIGEST OF CUSTOMS DECISIONS. 1894 k 1890 1883 71. Sulphur, refiiu'd, sulillnit^l, or flowers of. 20 per centum ad valorem. 642. Sulph^l^, lac or i)r(H'ipitat(>(l, and sulphur or brimstone, crude, in bulk, .sulphur ore, as pyrites, or sulphurel of iron in its natural state, containing in excess of 25 per centum of sulphur, and sulphur not otherwise provided for. SS. Sulphur, relined. .$8 per ton; sublimed, or flowers of, $10 per ton. 133. * * * Sulphur ore, as pyrites, or sulpluiret of iron in its natural state, containing? not more than 3i per centum copper, 75 cents per ton: I'roridctl. That ore containing,' more than 2 per centum of cop- per shall pay. in addition thereto, one-half of 1 cent per pound for the copper contained therein: Provided, also, That sulphur ore as pyrites or sulphuret of iron in its natural state containing in excess of 25 per centum of sulphur shall be free of duty, except on the copper contained therein as above provided. 727. Sulphur, lac or i)recipitated, and sulphur or brimstone, crude, in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing in excess of 25 per centum of sulphur (except on the copper contained therein) and sulphur not otherwise provided for. 77. Sulphur: Ilefined, in rolls, .$10 per ton, 78. Sublimed, or flowers of, $20 per ton. -j^^^ * *. * Sulphur ore, as pyrites, or sulphuret of iron in its nat- ural state, containing not more than 3i per centum of copper, 75 cents per ton: Provided, That ore containing more than 2 per centum of copper shall pay, in addition thereto, 2^ cents per pound for the copper con- tained therein. G32. Sulphur, or brimstone, not specially enumerated or provided for in this act. 033. Sulphur, lac or precipitated. DECISIONS UNDER THE ACT OF 1909. Sulpliur. — Merchandise invoiced as " flowers of sulphur " and " roll sulphur," as.sessed under paiagraph 81, was claimed entitled to free entry under para- graph 086. I'rotest overruletl.— Ab. 32935 (T. D. 33594). Sulphur imported from .Tapan, free of duty under paragraph 686, where a certiflcate is attached to the invoice that the sulphur has not been sublimed. — Dept. Order (T. D. 33556). Bung'o Sulphur. Sublimation of Sulphuk. — Sublimation of .sulphur is the artificial distillation thereof, in the course of which the .sulphur content of the article distilled is, after evaporation, deposited, collected, and formed according to the commercial or other uses for which it may be designed. CuuDK Commodities.— " Crude " refers commonly to substances or articles in a condition unfit for the ultimate purpose or use for which they are intended. Sulphur Not KioFi.xKn or Crttde. — The sulphur of the imi)ortation is from Japan. It is expelled by volcanic force from geyers, is drawn off in conduits, and when cooled is bnjken into various shapes and placed in sacks for trans- portation. This sulphur, very nearly pure, can not be said to have been refined ; nor is it crude. It falls apjiropriately within the free entry paragraphs of the acts of 1897 and 1909, as sulphur not otherwise provided for. — Newhall & Co. et al. V. U. S. (Ct. Cust Appls.), T. D. 33410; (G. A. 7351) T. D. 32420 reversed. DECISIONS UNDER THE ACT OF 1897. Sulphur. Roix Sulphur. — Roll sulphur containing less than .005 per cent of impurities held dutiable as " sulphur, refined," under i)aragraph 84, and not to be free of duty under jiaragraph 674, relating to crude sulphur, etc. — Vandiver v. U. S. (C. C. A.), T. D. 28521; T. D. 27917 (C. C.) allhuied and Ab. 11977 (T. D. 27458) aftirmed. FREE LIST. 1133 Ground and roll sulphur held not dutiahle as refined or sublimed sulphur under paragraph 71, tariff act of 1894, or paragraph 84, tariff act of 1807, but free of duty under paragraphs 642 and 674, respectively, of said acts, the former as sulphur not otherwise provided for and the latter as crude sulphur. — U. S. v. Corbitt (C. C), T. D. 276.33; (G. A. 4244) T. D. 19979 aflirraed. Refined Sulphur. — Sulphur invoiced as " refined ground " and " refined roll," and containing 99.8 and 99.5 per cent of pure sulphur. Held to be refined sulphur and dutiable at $8 per ton under paragraph 84.— T. D. 27456 (G. A. 6393) ; affirmed by T. D. 28210 (C. C), suit 4353. DECISIONS UNDER THE ACT OF 1894. Sulphur. — The merchandise is described in the invoice as " ground sulphur." The commercial use of the term " refined sulphur " is the same as the scien- tific use of the same term. Grinding is not a process of refining this article. The merchandise is crude sulphur, or " sulphur not otherwise provided for," and it is free under paragraph 642.— T. D. 17756 (G. A. 3742). DECISIONS UNDER THE ACT OF 1890. Copper in Pyrites Ore. — The only provision in this paragraph applicable especially to copper is when it constitutes more than 2 per cent of the ore. Con- sequently in sulphur ore containing more than 25 per cent of sulphur and less than 2 per cent of copper the copper as well as the ore is free. As an assay of the ore in question returns sulphur 37.65, copper 1.73, the claim of the importer is sustained. — T. D. 10924 (G. A. 419). Copper Ore — Fire Assay. — The amount of copper in sulphur ore should be determined by fire assay, and the fire assay may be ascertained by deducting 1.3 per cent from the result of the electrolytic assay.— T. D. 13798 (G. A. 1992). Ground Sulphur. — Duty was assessed thereon at $8 per ton as refined sulphur, under paragraph 88. The merchandise was invoiced as ground sul- phur, and is claimed to be entitled to free entry as crude sulphur under para- graph 727. The merchandise is elementary sulphur. It has been refined. — T. D. 12813 (G. A. 1409). Recovered Sulphur, the subject of this importation, is not embraced within the description of " sulphur, refined, sublimed, or flowers of," paragraph 88, subject to duty, but that the same is free under paragraph 727 as " sulphur not otherwise provided for."— T. D. 10937 (G. A. 4.32). 1913 618. Sumac, ground or unground. 1909 82. Sumac, ground, three-tenths of 1 cent per pound. 1897 85. Sumac, ground, three-tenths of 1 cent per pound. 1894 7!2. Sumac, ground, 10 per centum ad valorem. 1990 89. Sumac, ground, four-tenths of 1 cent per pound. 1883 11. Sumac, ground, three-tenths of 1 cent per pound. * * * DECISIONS UNDER THE ACT OF 1897. Ground Sumac, claimed by the importers to be dutiable under the pro- vision in paragrapli 85 for " sumac ground." It was classified as an imenuraer- ated manufactured article under section 6, because, as the appraiser reports, it was adulterated with 15 per ent of lentiso. Protest sustained, it ap- 1909 ^ 1897 1894 {^.^ 1890 1134 DIGEST OF CUSTOMS DECISIONS. pearing from the evidence that the article is commercially known as ground sumac— Ab. 1G5 (T. D. 24973). 1913 <^lt). .Swine, cattle, sheep, and all other domestic live animals suitable for human food not otherwise provided for in this section. 225. Cattle, if less than one year old. $2 per head ; all other cattle, if valued at not more than .S14 per head, .$3.75 per head ; if valued at more than .$14 per head, 27J per centum ad valorem. 226. Swine. $1..")0 per head. 228. Sheep, one year old or over, .$1.50 per head ; less than one year old, 75 cents per head. 218. Cattle, if less than one year old. $2 per head ; all other cattle if valued at not more than .$14 per head, .$3.75 per head ; if valued at more than $14 per head. 27^ per centum ad valorem. 219. Swine, $1.50 per head. 221. Sheep, one year old or over, $1.50 per head; less than one year old, 75 cents per head. 189. All live animals, not specially provided for in this act, 20 per centum ac valorem. 248. Cattle, more than one year old, $10 per head ; one year old or less, $2 per head. 249. Hogs. $1.50 per head. 250. Sheep, one year old or more. $1.50 per head ; less than one year old, 75 cents per head. 1883 252. Animals, live, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 189?. Swine (Wild Boars). — The word "swine," as used in paragraph 219, in- cludes all animals of the hog species, whether domestic or wild ; and it is. Held, accordingly, that wild boars are dutiable at $1.50 per head under the provisions referred to, and not at 20 per cent ad valorem under paragraph 222 as " live animals, not specially provided for."— T. D. 22586 (G. A. 4796). 1913 620. Tagua nuts. 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1913 Tagua Nuts Cut into Slabs as a preparation for the making of buttons or like products, with no indication that the cutting into slabs has either devoted the nut to a new u.se or withdrawn it from any general uses to which it was adapted, are a(hnissible free of duty as " tagua nuts " (par. 620) and not duti- able as nonenuniorated partly manufactured articles (par. 385). — Andrews & Co. et 1. V. U. S. (Ct. Cust. Appls.), T. D. 37199; G. A. Ab. 39744 reversed. 1913 021. Talcum, .steatite, and French chalk, crude and unground 1909 (Not enumerated.) 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) FREE LIST. 1135 1913 622. Tallow. 1909 290. Tallow, one-half of 1 cent per pound. * * * 1897 279. Tallow, three-fourths of 1 cent per pound. * * • 1894 645. Tallow. * * * 1890 316. Tallow, 1 cent per pound. * * * 1883 489. Tallow, 1 cent per pound. DECISIONS UNDER THE ACT OF 1909. Tallow. — Merchandise invoiced as "Ring grease" and classified as grease not specially provided for, under paragraph 3. From the record it satisfactorily appears that this grease is tallow, containing only an insignificant trace of soap, and therefore the claim under paragraph 290 is sustained.— Ab. 25833 (T. D. 31675). DECISIONS UNDER THE ACT OF 1897. Chinese Vegetable Tallow, a product obtained from the Chinese tallow tree (Stillingia sebifera), is dutiable at the rate or three-fourths of 1 cent per pound under the provision for tallow In paragraph 279, and is not exempt from duty under paragraph 695 as vegetable wax. The provision for tallow in paragraph 279 is without limitation, and will cover any article known by that name, either commercially or commonly. G. A. 3494 (T. D. 17177), G. A. 4398 (T. D. 20925), and G. A. 4648 (T. D. 21960) followed.— T. D. 24686 (G. A. 5428). Tallow is- dutiable at the rate of three-fourths of 1 cent per pound under the provision of paragraph 279, irrespective of its uses, being specifically provided for in that paragraph and thus taken out of the operations of paragraph 568 by the express language thereof. — T. D. 22437 (G. A. 4750). DECISIONS UNDER THE ACT OF 1894. Chinese Vegetable Tallow. — The merchandise in question is a greasy white substance- of the consistency of tallow. It is of vegetable origin and is claimed to be free under the respective provisions of paragraphs 499, 558, 568, or 645, or, if not free, that it is dutiable at 10 or 20 per cent ad valorem under section 3. The collector assessed duty on the merchandise at 25 per cent ad valorem under the provisions of paragraph 60 for expressed oil. It appears from the testimony of the importers that the substance in question is new to this market, not having been imported before August 28, 1894. and further, that some of it was sold experimentally for use in the manufacture of candles. It is included in the term tallow as defined by lexicographers. (For a com- plete description of its origin and production see Spon's Encyclopaedia, p. 1412.) It is not oil, but is, in fact, Chinese vegetable tallow. — T. D. 17177 (G. A. 3494). 1913 623. Tamarinds. 1909 688. Tamarinds. 1897 676. Tamarinds. 1894 490. Tamarinds. 1890 581. Tamarinds. J883 790. Tamarinds. 1136 DIGEST OF CUSTOMS DECISIONS, DECISIONS UNDER THE ACT OF 1909. 1913 Taniariiuls, classified as fruits preserved in sugar under paragraph 274, held to be entitled to free entry under the specific provision for tamarinds (par. 688). U. S. r. Duncan (2 Ct. Gust. Appls., 380; T. D. 32097) followed.— Ab. 31281 (T. D. 33194). It appears that "tamarinds" as a commercial designation has been accepted for a number of years in the administration of our tariff laws, and having been incorporated in the tariff act of 1909, it is to be inferred the interpretation so established was there adhered to. The addition of the words "packed in molasses" will not suffice to change the classification. The importation was entitled to free entry. — U. S. v. .loliii Duncan's Sons et al. (Ct. Cust. Appls.), T. D. 32097; (G. A. Ab. 20197) T. D. 31788 afiirmed. The Treasury Deinirtment in 1SS3 (T. D. 5552) directed that tamarinds paclvod in barrels in crude molasses, being in the condition in which usually imported, shouki be admitted under the specific provision for tamarinds in the free list. As tamarinds are specifically provided for in the free list of the present act (par. 008), and as the evidence is conclusive that the importation in question is the tamarinds of commerce, which have been admitted free of duty under four preceding tariff acts, the provision in paragraph 274 of the present act for " fruits of all kinds preserved or packed in molasses " will not operate to 'arry into that paragraph these goods which have been otherwise specifically provided for.— Ab. 24581 (T. D. 31207). 624. Tanning material: Extracts of qufbracho and of hemlock bark; extracts of oak and chestnut and other barks and woods other than dyewoods such as are commonly used for tanning not .specially provided for in this section; nuts and nutgalls and woods used expressly for dyeing or tanning, whether or not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process; and articles in a crude state used in dyeing or tanning ; all the foregoing not containing alcohol and not specially provided for in this section. 20. Drugs, such as * * * nuts, nutgalls, * * * and woods used expressly for dyeing or tanning ; any of the foregoing which are natural and unconii)onnded drugs and not edible, and not specially provided for in this section, but which are advanced in value or condition by any process or treatment whatevef beyond that essential to the proper pack- ing of the drugs and the prevention of decay or deterioration pending manufacture, one-fourth of 1 cent per pound, and in addition thereto 10 per centum ad valorem : Provided, That no article containing alcohol, or in the ]u-eparatiou of which alcohol is used, shall be classified for duty under this paragraph. 22. * * * extracts of bark, such as are commonly used for * * * tanning, not specially provided for in this section, seven-eighths of 1 cent per pound ; * * * extracts of quebracho, not exceeding in den- sity twenty-eight degrees Baume, one-half of 1 cent per pound; exceed- ing in destiny twenty-eight degrees Baume, three-fourths of 1 cent per pound ; extracts of hemlock bark, one-half of 1 cent per pound ; ex- tracts * * * of woods other than dyewoods, not specially provided for in this section, five-eighths of 1 cent per pound; * * *, 499. Articles in a crude state used in dyeing or tanning not specially provided for in this section. 559. Drugs, such ^s * * * nuts, nutgalls, * * * and woods used expressly for dyeing or tanning; any of the foregoing which are natural and unconipoundcd drugs and not edible and not specially pro- vided for in this section, and are in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending mainifacture : Provirled, That no article containing alcohol, or in the preparation of which alcohol is used, shall be admitted free of duty under this paragraph. 1909 FREE LIST. 1137 1897 1894 1890 20. Drugs, such as * * * nuts, nutgalls, * * * and woods used expressly for dyeing; any of the foregoing which are drugs and not edible, but which are advanced in value or condition, by refining, grinding, or other process, and not specially provided for in this Act, one-fourth of 1 cent per pound, and in addition thereto 10 per centum ad valorem. 22. * * * extracts of barks, such as are commonly used for * * * tanning, not specially provided for in this Act, seven-eighths of 1 cent per pound; extracts of quebracho and of hemlock bark, one-half of 1 cent per pound ; extracts * * * ot woods other than dyewoods, not specially provided for in this Act, five-eighths of 1 cent per pound. 482. Articles in a crude state u.sed in dyeing or tanning not specially provided for in this Act. 548. Drugs, such as * * * nuts, nutgalls, * * * and woods used expressly for dyeing; any of the foregoing which are drugs and not edible and are in a crude state, and not advanced in value or condi- tion by refining or grinding, or by other process, and not specailly pro- vided for in this Act. 16J. Drugs, such as nuts and woods used ex- 1883^ pressly for dyeing; any of the foregoing which are not edible, but which are advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. 10 per centum ad valorem. 18. * * * extracts of barks, such as are commonly used for tanning, not specially provided for in this Act, and extracts of hemlock bark, 10 per centum ad valorem. 386. Articles in a crude state used in dyeing or tanning not specially provided for in this Act. 470. Drugs, such as * * * nuts, * * * and woods used ex- pressly for dyeing ; any of the foregoing drugs which are not edible, and which have not been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. 24. Drugs, such as * * * nutgalls, * * * nuts * * * woods used expressly for dyeing, * * * ; any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not spe- cially provided for in this Act, 10 per centum ad valorem. 26. * * * extracts of barks, such as are commonly used for tanning, not specially provided for in this Act, seven-eighths of 1 cent per pound ; extracts of hemlock bark ; one-half of 1 cent per pound. 492. Articles in a crude state used in dyeing or tanning not specially provided for in this Act. 560. Drugs, such as * * * nutgalls, * * * nuts, * * * and woods used expressly for dyeing ; any of the foregoing which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. 20. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this Act, 20 per centimi ad valorem. 94. All * * * nutgalls * * * ,^^j^g * * * woods used ex- pressly for dyeing, * * * ; any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grind- ing, or by other process of manufacture, and not specially enumerated or provided for in this Act, 10 per centum ad valorem. 509. Dyeing or tanning : Articles in a crude state used in dyeing or tanning, not especially enumerated or provided for in this Act. 636. Drugs, * * * such as nutgalls, * * * nuts, * * * woods used expressly for dyeing, * * * ; any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this Act. 689. Dyeing or tanning articles, in a crude state, used in dyeing or _ tanning, not specially enumerated or provided for in this Act. 60690°— 18— VOL 1- -72 1138 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OF 1913. Cutcli. — On the authority of Abstract 38085 the cutch in question was held entitled to free entry under paragraph 624. — Ab. 38790. .Mangrove Extract classified under para^xraph 30 as an extract of vesotable origin suitable for dyeing, was claimed entitled to free entry as tanning ma- terial (par. 624). Protest sustained.— Ab. 38085. Myrobolan Extract classified as a iionenuinerated luaiiufactured article, under paragraph 385, was held fii'c of duty as tanning material (par. 624). Ab. 37219 followed.— Ab. 37917. Valuiiia Extract. — The niercliaiidise is clearly established by the record to be an extract made from the cui) of the acorn of the Valouia oak. Pai-agraph 624 was evidently intended to be all-embracing. While it may be said that the cup of an acorn of an oak tree is not in a highly technical sense the bark or the wood of the oak tree, for the purposes of the tariff law it must be so con- sidered.— Ab. 37219. DECISIONS UNDER THE ACT OF 1909. Algin, a gum which is the product of seaweed, classified as a nonenumerated manufactured article, was held entitled to free entry as an article in a crude state, u.sed in dyeing or taiming (par. 499). U. S. v. Daidver (2 Ct. Cust. Appls., 522; T. D. 32251) followed.— Ab. 34752. Algor Gum classified as a nonenumerated article under paragraph 480 was held entitled to free entry as an article in a crude state used in dyeing or tanning (par. 499). Ab. 34.100 (T. D. 34090) followed. G. A. 75S9 (T. D. 34666) cited.— Ab. 36302 (T. D. 34727). Young Fustic Dyewood. Undkk Tartkf Act of 1897. — Young fustic dyewood, cut or shredded into pieces, suitable to be packed in burlaps for shipment, has been thereby ad- vanced in condition. The statutory provision of the act of 1897 relating to an advance in condition is unqualified and the importation of corresponding date was dutiable under paragraph 20 of that act. Undkk T.\iuff Act of 1909. — But paragraph 559, tariff act of 1909, expressly provides for tlie free entry of such an importation, if not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of it. This is the case here, and the rule of stare decisis does not apply. The importation of corresponding date was free of duty under tariff act of 1909.— Perry, Ryer & Co. v. U. S. (Ct. Cu.st. Appls.), T. D. 32096; (G. A. Ab. 2.5204) T. D. 314.50 affirmed as to part, reversed as to part. Tanning Extract, an extract of pyrogallol tannin, claimed to be quebracho extract, was held dutiable under the provision for " all extracts of vegetable origin suitable for dyeing, coloring, staining, or tanning, not containing alcohol and not medicinal, and not specially provided for in this section," in paragraph 22.— Ab. 36957 (T. D. 34969). Gum Tragasol. " CituuK " Akticle. — Though an article may have been processed, if, as a matter of fact, it must be subjected to some additional process to fit it for its chief or only u.se, it is, so far as that use is concerned, a crude article. Roessler & Ilasslacher Chemical Co. v. U. S. (94 Fed. Rep.. 822). Gum tragasol is an article in a " crude " state used in dyeing ; it is not a vegetable extract for dyeing, coloring, staining, or tanning. It was free of duty under paragraph 482, tariff act of 1897, and is free of duty under para- FEEE LIST. 1139 graph 499, tariff act of 1909.— U. S. v. Danker & Marston (Ct. Gust. Appls.). T. D. 32251; (G. A. 7255) T. D. 31798 affirnied. Gum tragasol, a gum extracted from the locust bean and used in the process of dyeing, is free of duty under paragraph 499. Stone & Downer's case, G. A. 6158 (T. D. 2G732) distinguished.— T. D. 31798 (G. A. 7255) ; affirmed by T. D. 32251 (Ct. Oust. Appls.), supra. DECISIONS UNDER THE ACT OF 1897. Extracts of Bark for Dyeing or Tanning. — Merchandise, in both liquid and solid or dry condition, described in the invoice as " tan extract " and found from a chemist's report to be extracts of bark such as are commonly used for dyeing and tanning, but differing materially from commercial extract of quebracho in practical results in dyeing, and in percentages of both moisture and solid matter, also in the solubility of inorganic matter in cold water, and in oxidizable solid matter, although closely resembling quebracho extract in other respects, is dutiable at seven-eighths of a cent per pound under the provisions of para- graph 22, and not at one-half of 1 cent per pound under said paragraph. — T. D. 22786 (G. A. 4683). Ground Bark for Tanning (Crude). — This clasification was made on the theory that the grinding of the bark had advanced it in value or condition beyond its natural or crude state. The question involved is fully covered by the decision of the board in G. A. 4744 (T. D. 22415). The above decision was affirmed in U. S. v. Klipstein (113 Fed. Rep., 1021). Note also Leber v. U. S. (135 Fed. Rep., 243; T. D. 25786). On the theory of the above cases the ground bark involved herein should be free of duty under paragraph 482.- Ab. 21912 (T. D. 30037). Cutcli From Mangrove Bark. — An extract of the bark of the mangrove tree, used chiefly in tanning, is connuercially known as " cutch " and free of duty as such, under paragraph 542. — U. S. v. Marden (C. C), T. D. 30236; (G. A. 6821) T. D. 29312 affirmed. The article known as cutch and dealt in as such for the past 10 years, although not the product of the acacia catechu tree, is entitled to free entry under the provisions of paragraph 542. An article well known to commerce prior to the adoption of the tariff by a name used in the act is classified there- under, irrespective of the source from which it is derived or the process of its production. Schoellkopf v. U. S. (71 Fed. Rep.. 604) and T. D. 20925 (G. A. 4398) cited and followed.— T. D. 22936 (G. A. 4902). Lentiscuni — Lentiscus. — So-called lentiscura or lentiscus, Avhich consists of the leaves of the Pistacia lentiscus, or mastic tree, pulverized by grinding, is not covered by paragraphs 20 and 548, relating to " drugs," but is subject to classification under the provision for " crude articles used in dyeing or tanning " in paragraph 482 of the free list.— Leber v. U. S. (C. C), T. D. 2-5786; G. A. decision (unpublished) reversed. Myrobalan Extract, dutiable by similitude under the provision of paragraph 22, for bark extracts for dyeing and tanning.— T. D. 21058 (G. A. 4423). Quebracho Extract. — An article classified as an extract of dyewood under paragraph 22 was claimed to be dutiable under the provision in the same para- graph for extracts of quebracho. Protest sustained.— Ab. 19862 (T. D. 29329). TragasoL — Gum tragasol is not a drug within the meaning of paragraph 548, but is properly classified for duty under section 6 as an unenumerated article. — T. D. 26732 (G. A. 6158). 1140 DIGEST OF CUSTOMS DECISIONS. Valoiiea Kxtract, ohtMiiifd from acorn cups of the valonea oak tree. There is no special provision for it in tlie existing tariff law. Its exclusive use, so far as disclosed, is in tanning, and it must therefore be classed with quebra«'ho and hemlock bark, and under the application of Ihe sinii]itii(l(> chuiso it is properly (lutiiiblc at one-half of 1 cent per pound.— Ah. 2111*2 (T. D. 29715). Zinc Dust, or IndiRo Auxiliary, is free ni duty under paragraphs 386 and 482, respectively, of the tariff acts of 1S94 and 1897, as "articles in a crude state used in dyeing not s{)ecially provided for," and is not dutiable either as an unenumerated manufactured article, as a manufacture of zinc, or by similitude as "zinc in blocks or pigs," or as a metallic mineral substance in a crude state under paragraph 183, tariff act of 1897. U. S. v. Klipstein (113 Fed. Rep., 1021), afhrming In re Klipstein, T. D. 22415 (G. A. 4744), and U. S. V. Roessler, etc., Co. (99 Fed. Kep., 552) reversing In re Koessler, T. D. 16734 (G. A. 3322). followed.— T. D. 23(;98 (G. A. 5131). DECISION UNDER THE ACT OF 1894. Fustic, consisting of dyewood cut into chips, is dutiable a.s dyewood ad- vanced in value or condition and is not free as an article in a crude state used in dyeing or tanning nor as not advanced in value or condition. — T. D. 17172 (G. A. 3489). 1913 625. Tapioca, tapioca fiour, cassava or ca.ssady 1909 689. Tapioca, tapioca flour, cassava or cassady. 1897 677. Tapioca, cassava or cassady. 1894 646. Tapioca, cassava or cassady. 1890 730. Tapioca, cassava or cassady. 1883 800. Tapioca, cassava or cassada. DECISIONS UNDER THE ACT OF 1909. VVafer.s — Cassava.— Cassava in the shape of thin wafers, classified as wafers not specially provided for under paragraph 244, was held free of duty as cassava (par. 689). G. A. 5737 (T. D. 25443) followed.— Ab. 31713 (T. D. 33280). Tapioca Starch, classified as starch under paragraph 296. was held more specifically provided for as tapioca (par. 689). G. A. 4001 (T. D. 22021) and Chew Hing Lung v. Wise (176 U. S., 156; T. D. 21954) followed.— Ab. 36021 (T. D. 34609). The merchandise has been assessed as starch under paragraph 296. An cnalysis made by the Government chemist shows Ihat it is tai)ioca starch. In Ab. 7943 (T. D. 26694) the board held that merchandise which had been analyzed as tapioca starch was free of duty imkIcm- the provision in the free list for "tapioca" as being substantially the same product that was so classified in Chew Hing Lung v. Wi.se (176 U. S., 156; T. D. 21954). Note also G. A. 4661 (T. D. 22021). On authority of these decisions we sustain the protest. — Ab. 36778 (T. D. 31675). DECISION UNDER THE ACT OF 1897. Ca.ssava Cakes. — Certain thin, friable cakes made from the meal or pulp of the cassava plant, which are the crudest form in which cassava is susceptible of importation, held to be " ca.ssava " within the meaning of paragraph 677, and exempt from duty thereunder rather than as.sessable at 20 per cent ad valorem as nonenumerated manufactured articles under section 6. — T. D. 25443 (G. A. 0737). ' FREE LIST. 1141 DECISION UNDER THE ACT OF 1890. Tapioca Flour free of duty under paragraph 730 for " tapioca, cassava or cassady." Decision of United States Supreme Court, 176 U. S., 156.— Dept. Order (T. D. 21954). DECISION UNDER STATUTES PRIOR TO THE ACT OF 1883. Farina of the Root of tlie Plant Manihot. — A flour which is made from a farinaceous plant for food, though largely composed from starch granules, is not, therefore, the made or manufactured starch of commerce, dutiable under this item ; and it matters not that it may be in some measure used as starch. The farina of the root of the plant manihot, whether known as root flour, cassava, or tapioca, is exempt from duty and not dutiable as starch. — Chung Yune V. Kelly, 14 Fed. Rep., 639). 1913 626. Tar and pitch of wood. 1909 690. Tar and pitch of wood. 1897 678. Tar and pitch of wood. 1894 647. Tar and pitch of wood, * * *. 1890 731. Tar and pitch of wood, * * *, 1883 79. Wood tar, 10 per centum ad valorem. 627. Tea not specially provided for in this section, and tea plants: Provided, That the cans, boxes, or other containers of tea packed in packages of less than five pounds each shall be dutiable at the rate chargeable thereon if imported empty: Provided further, That nothing herein contained shall be construed to repeal or impair the provisions of an Act entitled " An Act to prevent the importation of impure and unwholesome tea," approved March second, eighteen hundred and ninety- seven, and any Act amendatory thereof. 691. Tea and tea plants: Provided, That nothing herein contained shall be construed to repeal or impair the provisions of an Act en- 1909 titled "An Act to prevent the importation of impure and unwholesome tea," approved March second, eighteen hundred and ninety-seven, and any Act amendatory thereof. 1897 679. Tea and tea plants. 1894 648. Tea and tea plants. 1890 732. Tea and tea plants. 1883 1 801. Tea. issd j gQ2, Tea plants. (T. D. 35244.) Importation and Inspection of Tea Under Act Approved March 2, 1897. AN ACT To prevent the importation ol impure and unwholesome tea. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after May first, eighteen hundred and ninety-seven, it shall be unlawful for any person or persons or corporation to import or bring into the United States any merchan- dise as tea which is inferior in purity, quality, and fitness for consumption to the standards provided in section three of this act, and the importation of all such merchandise is hereby prohibited.' (T. D. 17995, 19022, 19179, 25119. 29311). 1 Section 1 was amended, in an act approved May 16, 1908, by the addition of a proviso permitting the importation of low-grade tea, etc., " for the sole purpose of manufacturing theine, caffeine, or other chemical products whereby the identity and character of the original material is entirely destroyed or changed." This act and the regulations there- under were published in T. D. 29311 of Oct. 28, 1908. 1142 DIGEST OF CUSTO^rS^ DECISIONS. Sec. 2. Tliat iminediiitely after tlio passage of this act, and on or before February tifteentli of eacli year thereafter, tlie Secretary of (he Treasury shall appoint a board to consist of seven nienilters. each of wlioin shall be an expert in teas, and who shall prepare :ind submit to lam standard .samples of tea; that the persons so ai»pointed shall be at all times subject to removal by the said Secretary, and shall serve for the term of one year; that vacancies in the said board occurrini; Ity removal, death, resitrnation. or any other cau.se shall be forthwith filled by the Secretary of the Treasury by ai)pointment. such ap- pointee ti) hold for the unexpired term; that said board sliall api)oint a pre- siding; ollicer. who shall be the medium of all communications to or from such board ; that each member of said board shall receive as compensation the sura of .$5(» per annum, which, together with all necessary expenses while ensragetl upon the duty herein iirovided, shall be paid out of tlie appropriation for "ex- penses of collecting the revenue from customs." (T. D. 2.S.109. ) Skc. 3. That the Secretary of the Treasury, upon the recommendation of the said board, shall fix and establish uniform standards of purity, quality, and fitness for consumption of all kinds of teas imported into the United States, and shall procure and deposit in the customhouses of the ports of New York. Chicago. San Francisco, and such other ports as lie may determine, duplicate samples of such standards; thai said Secretary shall procure a sutlicienl number of other duplicate samples of such standards to supply the importers and dealers in tea at all ports desiring the same at cost. All teas, or merchandise described as tea, of inferior purity, quality, and fitne.ss for consumption to such standards shall be deemed within the prohibition of the first section hereof. (T. D. 17994, 18131, 18960.) Sec. 4. That on making entry at the customhouse of all teas, or merchandise described as tea, imported into the United States the importer or consignee shall give a bond to the collector of the port that such merchandise shall not be removed from the warehouse until released by the collector, after it shall have been duly examined with reference to its purity, quality, and fitness for con- sumption ; that for the purpose of such examination samides of each line in every invoice of tea shall be submitted by the importer or consignee to the examiner, together with the sworn statement of such importer or consignee that such sanqiles represent the trtie quality of each and every part of the invoice and accord with the specifications therein contained; or. in the dis- cretion of the Secretary of the Treasury, such samples shall be obtained by the examiner and compared by him with the standards established by this act; and in cases where said tea, or merchandi.se described as tea. is entered at ports where there is no qualified examiner as provided in section seven, the consignee or importer shall in the manner aforesaid furnish under oath a sample of each line of tea to the collector or other revenue officer to whom is committed the collection of duties, and said officer .shall al.so draw or cause to be drawn samides of each line in every invoice and shall forward the same to a duly qualificMl examiner as provided in section seven: Provided. Iiotccver, That the bond al)ove required shall also be conditioned for the payment of all customhouse charges which may attach to such merchandise prior to its being released or destroyed (as the case may be), under the provision of this act. (T. D. 18591.) Sec. 5. That if. after an examination as provided in section four, the tea is found by the examiner to be equal in pnrity. (piality, and fitness for consump- tion to the standards hereinbefore provided, and no reexamination shall be de- manded by the collector as provided in section six, a permit shall at once be granted to the importer or consignee declaring the tea free from the control of the customs authorities; but if on examination such tea, or merchandise de- scril)ed as tea. is found, in the opinion of the examiner, to be inferior in purity, quality, and fitnes.s for consumption to the said standards, the importer or con- signee shall be immediately notified, and the tea, or merchandise described as tea, shall not be released by the customhouse, unless on a reexanunation called for by the importer or consignee the finding of the examiner shall be found to be erroneous: Proi-ided. That should a portion of the invoice be passed by the examiner, a permit shall be granted for that i)ortion and the remainder held tor further examination, as jirovided in .section six. Sec. 6. That in case the collector, importer, or consignee shall protest again.st the finding of the examiner, the matter in disjiute shall be referred for de- cision to a board of three United States general appraisers, to be designated by the Secretary of the Treasury, and if such board shall, after due examinati2. Teetli, natural, or unmanufactured. 1897 080. Teeth, natural, or unmanufactured. 1894 050. Teeth, natural, or unmanufactured. 1890 733. Teeth, natural, or unmanufactured. 1883 804. Teeth, unmanufactured. 1913 (52J). Terra all)a, not made from gypsum or plaster rock. 1909 093. Terra alba, not made from gypsum or plaster rock. 1897 081. Terr.i alba, not made from gypsum or plaster rock. 1894 051. Terra alba. 1890 734. Terra alba. 1883 805. Terra alba, aluminous. DECISIONS UNDER THE ACT OF 1890. Terra Alba, an almost pure sulphate of lime, ground and bolted, chiefly used in the manufacture of paper, is free. — T. D. 11347 (G. A. 630). 1913 030. Terra japonica. 1909 694. Terra japonica. 1897 682. Terra japonica. 1894 652. Terra japonica. 1890 735. Terra japonica. 1883 806. Terra japonica. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1S8.3. Gambia is exempt from duty under the name of " terra japonica," the two names being synonymous, and is not dutiable at 10 per cent as " cutch or catechu" under section 5, act of July 14, 1862. — Hallet v. Smythe (5 Int. Rev. Rec, 69), 11 Fed. Cas., 289. 631. Tin ore, cassiterite or black oxide of tin, tin in bars, blocks, pigs, or grain or graiudated, and scrap tin: Provided, That there shall be imposed and ]iai(l ui)on cassiterite, or black oxide of tin, and upon bar, block pig tin, and grain or granulated, a duty of 4 cents per pound when 1913 it is made to appear to the satisfaction of the President of the United States that the mines of the United States are producing one thousand five hundred tons of cassiterite and bar, block, and pig tin per year. The President shall make known this fact by proclamation, and there- after said duties shall go into effect. FREE LIST. 1147 695. Tin ore. cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated: Provided, That there shall be imposed and paid upon cassiterite, or black oxide of tin, and upon bar, block, pig tin, and grain or granulated, a duty of 4 cents per pound when it is made 1909 to appear to the satisfaction of the President of the United States that the mines of the United States are producing one thousand five hundred tons of cassiterite and bar, block, and pig tin per year. The President shall make known this fact by proclamation, and thereafter said duties shall go into effect. 1897 ^^^' ^"^ ^^^' <^'issiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated. 1894 1890 653. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated. 209. Tin : On and after July first, eighteen hundred and ninety-three, there shall be imposed and paid upon cassiterite or black oxide of tin, and upon bar, block, and pig tin, a duty of 4 cents per poiuid : Pro- vided, That unless it shall be made to appear to the satisfaction of the President of the United States (who shall make known the fact by proclamation) that the product of the mines of the United States shall have exceeded five thousand tons of cassiterite, and bar, block, and pig tin in any one year prior to July first, eighteen hundred and ninety-five, then all imported cassiterite, bar, block, and pig tin shall after July first, eighteen hundred and ninety-five, be admitted free of duty. 736. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated, until July the first, eighteen hundred and ninety-three, and thereafter as otherwise provided for in this Act. 1883 807. Tin ore, bars, hlocks, or pigs, grain or granulated. DECISIONS UNDER THE ACT OF 1909. Scrap Tin which is new and bright in appearance is dutiable under para- graph 479 as waste, not specially provided for, and is not free under paragraph 600 as "junk, old."— T. D. 32376 (G. A. 7344). DECISIONS UNDER THE ACT OF 1897. Phosphor Tin, an article made by adding a small percentage of phosphorus to tin, being a species or form of tin, is entitled to free entry under paragraph 683. The addition of the phosphorus not having changed its name, character, or use, and the article so produced being tin and nothing more, is classifiable as tin. Dennison i;. U. S. (72 Fed. Rep., 258) and G. A. 5338 (T. D. 24426) cited and followed.— T. D. 24442 (G. A. 5342). Tin Dross — Tin Grain. — The terms " tin dross," " tin ash," " black grain tin," " black oxide of tin," and " scruff," as used in trade and commerce, desig- nate and include only one class of merchandise. Such terms are used in com- merce and trade interchangeably and comprise the article described in para- graph 683 as " black oxide of tin " and " grain " tin. Tin dross is entitled to free entry under said paragraph as black oxide of tin or grain tin. T. D. 22756 (G. A. 4846) overruled.— T. D. 23872 (G. A. 5179). Tin Pipes — Waste. — Old tin brewery pipes, classified as waste under para- graph 463, were claimed to be free of duty under paragraph 683 as block tin, or under paragraph 588 as old junk. Protest overruled. — Ab. 16138 (T. D. 28308). Scrap Tin, the offal produced in the manufacture of tin cans and other ar- ticles out of plates and sheets of iron and steel coated with tin, suitable only for detinning and remelting, is dutiable as waste not specially provided for under paragraph 463. G. A. 3696 (T. D. 17648) and G. A. 5463 (T. D. 24759) distinguished; G. A. 5076 (T. D. 23518) followed.— T. D. 24801 (G. A. 5487). 1148 DIGEST OF CUSTOMS DECISIONS. 1913 632. Tobacco steins. 1909 096. Tobacco stems, 1897 684. Tobacco stems. 1894 655. Tobacco stems. 1890 738. Tobacco stems. 1883 248. Tobacco .stems. 15 rents per pound. 1913 683. Tungsten-bearing ores of all kinds. 1909 190. Tungsten-bearing ores of all kinds, 10 per centum ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1897. Tungsten Ore is not dutiable as an unwrought metal under paragraph 183, but is entitled to free entry under the provisions of paragraph 614 as a crude mineral. Hempstead v. U. S. (122 Fed. Hep., 538) cited and followed; G. A. 493G (T. D. 23091) and Hempstead v. Thomas (115 Fed. Uep., 256) reversed. — T. D. 24607 (G. A. 5400). 1913 634. Turmeric. 1909 698. Turmeric. 1897 686. Turmeric. 1894 658. Turmeric. 1890 741. Turmeric. 1883 589. Turmeric. 1913 635. Turpentine, Venice, and spirits of. 1909 099. Turpentine, Venice. 700. Turpentine, spirits of. f 687. Turpentine, Venice. 1897 j ggg Turpentine, spirits of. f 059. Turpentine, Venice. 1894 1 QQQ Turpentine, spirits of. f ' 742. Turpentine, Venice. 1890 1 .^43 Turpentine, spirits of. f 80. Turpentine, spirits of, 20 cents per gallon. 1883 1 590 Turpentine, Venice. DECISION UNDER THE ACT OF 1897. Imitation Venice Turpentine.— A factitious species of turpentine, made in imitation of the genuine Venice turpentine and bought and sold in commerce under the name of Venice turpentine, is free of duty under paragraph 659, which places on the free list "turpentine, Venice."— T. D. 21960 (G. A. 4648). 1913 636 . Turtles 1909 701. Turtles. 1897 689. Turtles. 1894 661. Turtles. 1890 744. Turtles. 1883 810. Turtles. FREE LIST. 1149 1913 63 7. Type, stereotype metal, electrotype metal, linotype composition, all of the foregoing, old and fit only to be remanufactured. 1909 702. Types, old, and fit only to be remanufactured. 1897 690. Types, old, and fit only to be remanufactured. 1894 662. Types, old, and fit only to be remanufactured. 1890 745. Types, old, and fit only to be remanufactured. 1883 811. Types, old, and fit only to be remanufactured. DECISIONS UNDER THE ACT OF 1897. Broken Stereotype Plates. — In regard to certain broken stereotype plates, which are made from the dross of type metal, refined and melted with 15 to 20 per cent of old types, the resulting alloy containing approximately 85 per cent of lead, 12 per cent of antimony, and 3 per cent of tin and copper, and which were imported to be used in making stereotype plates. Held, that this material does not constitute " types, old," as enumerated in paragraph 690, free list, but is within the provision for a duty on " type metal " under para- graph 190.— Sapery v. U. S. (C. C. A.), T. D. 25992; C. C. decision affirmed. 1913 638. Uranium, oxide and salts of. 1909 703. Uranium, oxide and salts of. 1897 691. Uranium, oxide and salts of. 1894 663. Uranium, oxide and salts of. 1890 746. Uranium, oxide and salts of. 1883 635. Uranium, oxide of. * * • 1913 639. Valonia. 1909 705. Valonia. 1897 693. Valonia. 1894 665. Valonia. 1890 748. Valonia. 1883 591. Valonia. 1913 640. Wafers, unleavened or not edible. 1909 708. Wafers, unleavened or not edible. 1897 696. Wafers, unleavened or not edible. 1894 667. Wafers, unmedicated and not edible. 1890 750. Wafers, unmedicated. 1883 814. Wafers, unmedicated. DECISIONS UNDER THE ACT OF 1909. Envelopes for Medicine. — Small envelopes, used to contain nauseous medi- cines which are to be administered, made of wheat flour and unmedicated, identical in component materials with the wafers held to be free in previous decisions of the board, and used precisely for the same purpose, differing only in form, are free of duty under paragraph 708, and not dutiable as nonenu- merated manufactured articles under paragraph 480. — T. D. 30904 (G. A. 7093). 1913 641. Wax, vegetable or mineral. 1909 707. Wax, vegetable or mineral. 1897 695, Wax, vegetable or mineral. 1150 DIGEST OF CUSTOMS DECISIONS. 1894 668. Wax, vepotable or mineral. 1890 7m. Wax, vejjetable or mineral. 1883 592. Vegetable and mineral wax. DECISIONS UNDER TFIE ACT OF 1913. Montan Pitch. — Black mineral wax classified as waste was held free of duty as wax, vegetable, or mineral (par. 641). Ab. 37611 followed.— Ab. 3S053 On the anthority of Ab. 36460 (T. D. 34763) merchandise invoiced as black wax and montan i)ilcli. classified nnder paragraph 479, tariff act of 1909, and paragraph 384, tarilT act of 1913. was held entitled to free entry as wax, vegetable or mineral. Ab. 19431 (T. D. 29173) and Ab. 20887 (T. D. 20644) cited.— Ab. 37611. The shellac wax. which is nsed in the manufacture of shoe polishes, creams, etc., was held free of duty under i)aragraph 641, as claimed. I'rotest also sus- tained as to the montan wax on the authority of Ab. 19431 (T. D. 29173) and Ab. 20887 (T. D. 29644).— Ab. 38932. DECISIONS UNDER THE ACT OF 1909. Corosin Wax is defined as " a white waxy .sub.stance consisting of a mixture of i)araflins prepared from the mineral ozocerite and used as an adulterant of and substitute for beeswax." The protest is sustained, granting free admission to the merchandise under the provisions of paragraph 707.— Ab. 26006 (T. D. 31727). Mineral Wax. — A preparation of saponifiable fatty acid compounds, free fatty acids, and paraffin, containing some lime soap, classified as a chemical compound under paragraph 3, tariff act of 1909, was held free of duty as min- eral wax (par. 707). Ab. 36208 (T. D. 34677) followed. A mixture of fatty acids, fatty acid esters, solid alcohols (wax. etc.), solid parafhns, and lime soap, classified as a chemical compound under paragraph 5, tariff act of 1913, was held entitled to free entry as mineral wax (i)ar. 041) on the authority of Ab. 36042 (T. D. 34609).— Ab. 37761. Montan Wax.— On the authority of Ab. 19431 (T. D. 29173) and Ab. 20887 (T. L>. 29644) montan pitch or wax was held entitled to free entry as "wax, vegetable or mineral," under paragraph 707. — Ab. 36460. Distillates of Montan W^ax not subject to classification as wax, but as acids and waste not specially provided for under paragraphs 1 and 479. — Dept. Order (T. D. 33.555). DECISIONS UNDER THE ACT OF 1897. Carnauba Wax.— In Morningstar's ca.se, G. A. 6609 (T. D. 28220), allirmed in T. I). 2!)(J51, infra, the board held certain carnauba wax, containing more paraflni in its composition than the article here under consideration, entitled to free admission under paragraph 695, which provides for " wax, vegetable or mineral." The conunodity is substantially the same as was the subject of that decision. The difference in the proimrtion of the constituent elements as shown by the chemical analysis should not affect the classification.— Ab. 16035 (T. D. 28300) ; affirmed by T. D. 29857 (C. C). Carnanba-Wax Snbstituto. — There being no mineral waxes in a chemical sense, the provision for " wax, mineral," in jiaragraph 1)95 nuist have been used according to the popular meaning of those words. Carnauba-wax substitute, which is compounded of carnauba wax (a vegeta- ble wax) and paraffin (a mineral wax) and is to all appearances a waxy sub- FEEE LIST. 1151 stance used for the same purposes as other waxes, is free of duty under para- graph 695, relating to " wax, vegetable or mineral." An article compounded of two enumerated substances may be classified under a provision separately enumerating those substances, as carnauba-wax substi- tute, which, being composed of a vegetable and mineral wax, is classifiable under a provision for " wax, vegetable or mineral." — U. S. v. Morningstar (C. C. A.), T. D. 29651; T. D. 29121 (C. C.) and (G. A. 6609) T. D. 28220 affirmed. Chinese Wax containing 70 per cent of cerotic acid and 15 per cent each of wax and ceryl alcohol, and in regard to which there is a doubt as to whether it is of animal or vegetable origin, is held to be free of duty as vegetable wax under paragraph 695.— U. S. v. Walsh (C. C), T. D. 25869; (G. A. 5646) T. D. 25212 affirmed. Montan Wa.\ is either of vegetable or mineral origin, or both. This does not upon principle differentiate it from the commodity which was the subject of this board's decision in Morningstar's case, G. A. 6609 (T. D. 28220), and Stroh- meyer & Arpe's case, Ab. 1290 (T. D. 2.5273). Following both these decisions, the merchandise should be classified under paragraph 695. — Ab. 19431 (T. D. 29173). 642. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appro- priate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Provided. That in case of resi- 1913 dents of the United States returning from abroad all wearing apparel, personal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established, under appropriate rules and regulations to be prescribed by the Secretary of the Treasury : Provided further. That up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty. 709. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall only include such articles as actually accom- pany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate purposes of the journey and pre.sent comfort and convenience, and shall not be held to apply to merchandise or articles intended for other persons or for sale : Provided, 1909 That in case of residents of the United States returning from abroad, all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, with- out regard to their value, upon their identity being established, under appropriate rules and regulations to be prescribed by the Secretary of the Treasury, but no more than .$100 in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their return. 697. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States ; but this exemption shall only include such articles as actually accom- pany and are in the use of, and as are necessary and appropriate for the 1897 wear and use of such persons, for the immediate purposes of the journey and present comfort and convenience, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Prodded. That in case of residents of the United States returning from abroad, all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, with- 1152 HTCKST OF CUSTOMS DECISIONS. out regard lo their vahu', uimii (hoir identity being established, under appropriate rules and regulations to be prescribed by the Secretary of 1897 tlie Treasury, i)ut no more than $lt)0 in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their return. GG9. Wearing apparel and other personal effects (not merchandise) of persons arriving in the United States; but this exemption shall not be ' ^'* include articles not actually in use and nece.ssary and appropriate for the use of such persons for the purposes of their journey and present comfort and convenience, or which are intentled for any other person or persons, or for sale. 752. Wearing apparel ami other personal effects (not merchandise) of persons arriving in the United States; but this exemption shall not be held to include articles not actually in use and necessary and appropriate for the use of such persons for the purposes of their journey and present comfort and convenience, or which are intended for any other person or per.sons, or for sale: Proriilcd. however. That all sucli wearing apparel ;iiid other personal effects as may have been once imported into the United 1890 m.,(^p^ .^,^,1 subjected to the payment of duty, and which may have been actually used and taken or exported to foreign countries by the persons returning therewith to the Ignited States, shall, if not advanced in value or improved in condition by any means since their exportation from the United States, be entitled to exemption from duty, iipon their identity being established, under such rules and regulations as may bo prescribed by the Secretary of the Treasury. 815. W^earing apparel, in actual use, and other personal effects (not mei'chandise), ♦ * * of persons arriving in the United States. But ^^^ lliis exemjttion shall not be construed to include machinery or other arti- cles imported for use in any manufacturing establishment, or for sale. DECISIONS UNDER THE ACT OF 1913. "Acquired Abroad." — Mercliandise ordered by appellee in a foreign country from a foreign country for delivery in a foreign country, but delivered to and paid for l)y appellee in this country, was not "acquired abroad" within the meaning of paragraph 642, which permits free entry of up to, but not excelling, $100 in value of articles acquired abroad by residents of this country for per- sonal or household use or as souvenirs or curios, but not bought on commission or intended for sale.— U. S. v. Hutchings (Ct. Cust. Appls.), T. D. 36800; Ab. 39605 reversed. Residence of a Married Woman. — Certain personal effects of a married woman were claimed entitled to free entry under pararaph 642. Protest sustained, it being held that a former American woman residing abroad and returning as the wife of an American citizen was not a resident of the United States returning from abroad. Thompson v. U. S. (5 Ct. Cust. Appls., 341; T. D. 34534) followed.— Ab. SSICI. The appellant, though born in the United States, lived in England for many years with her father, who at her birth and continuously thereafter was a citizen of England. She married in London a citizen of the United States. Voyaging to the United States after her marriage, she is not to be deemed a resident of the United States, returning thereto, but a person arriving in the United States, and under paragraph 642, tariff act of October 3, 1913, her per- sonal effects were entitled to entry free of duty.— Thomp.son v. U. S. (Ct. Cust. Api)ls.), T. D. 34534; (G. A. 7553) T. D. 34354 reversed. Pas.sengers' Exemption — Panama Canal. — Passengers from Atlantic to Pacific coast and vice versa by way of Panama Canal entitled to exemption provided in paragraph 642, tariff act of 1913.— Dept. Order (T. D. 35764). FREE LIST. 1153 Exemption Under Paragraph 6 42, Act of 1913. — Articles arriving sub- sequent to arrival of returning residents may be included within tlie $100 exemption in paragraph 642 of the tariff act, if the articles were actually acquired abroad by such residents. — Dept. Order (T. D. 35296). Personal Effects. Under the act of 1913 residents of the United States returning from abroad may bring into this country articles up to but not exceeding $100 in value acquired while abroad for personal or household use or as souvenirs or as curios, if not bought on commission or intended for sale. Act of 1909 distinguished. Motion-Picture Film. — A motion-picture film of the protestant flying in an aeroplane, not intended for sale but intended only to be shown to his friends, is an article acquired for personal use aud a souvenir within the meaning of that word as used in paragraph 642 of the act of 1913.— T. D. 34931 (G. A. 7645). Exemptions Under Paragraph 642, Act of 1913. — In the case of husband and wife and minor children traveling together exempted articles may be gi'ouped without regard to individual ownership. — Dept. Order (T. D. 34512). Surgical Instruments Included in the $100 Exemption. — Surgical instru- ments and other articles may be included within the $100 exemption clause of paragraph 642, whether intended for the personal or business use of the I'eturn- ing resident.— Dept. Order (T. D. 34486). Bicycles, baby carriages, and wheel chairs not personal effects under the first part of paragraph 642, but may be included within the $100 exemption allowed returning residents of the United States.— Dept. Order (T. D. 34282). Exemption Allowed Returning Residents. — In the opinion of the depart- ment, cigars, cigarettes, tobacco, liquoi-s, and foodstuffs can not be included within the $100 exemption allowed returning residents of the United States under the last proviso to said paragraph 642. Said exemption should be con- fined to such articles in the nature of personal and household effects, curios, and souvenirs as are usually purchased by tourists and carried in baggage, such as wearing apparel, made up or unmade, table linen, pictures, books, musical instruments, pipes, cutlery, chinaware, stationery, bric-a-brac, ets. — Dept. Order (T. D. 33994). DECISIONS UNDER THE ACT OF 1909. Residence of a Married Woman. — The appellant, a married woman, had lived mainly abroad for a number of years to educate her children. During this time her husband's home was in New York, his business was there, and there he voted. She, during this period, went to France and returned after longer or shorter intervals, living admittedly in amicable relations with her husband. Her legal residence remained accordingly her husband's residence, and she was entitled to have entered free of duty only such wearing apparel or personal effects as she took out of this country and such articles as she may have purchased abroad not exceeding $100 in value (tariff act of 1909). — Bache v. U. S. (Ct. Cust. Appls.), T. D. 33852; (G. A. Ab. 31598) T. D. 33242 affirmed. A Nonresident Citizen. — A citizen of the United States who accepts employ- ment in a foreign country, expecting to remain there indefinitely, and who does remain there in that employment for 18 years and then returns to the United States without having any residence in this country or any place of abode in any city or State is not a resident of the United States so as to come within the purview of the proviso of paragraph 709.— T. D. 33694 (G. A. 7489). 60690°— 18— VOL 1 73 1154 DIGEST OF CUSTOMS DECISIONS. Residence — Personal lOffccts. — Apart from any question of lo^al citizen- ship, one who is in good faith residing and maliing his home abroad, according to the evidence, and who visits the United States with no intention of remaining here, is entitled to bring in his wearing apparel — his personal effects — free of duty.— Bradley Martin, jr., v. U. S. (Ct. Cust. Appls.), T. D. 31185; (G. A.) T. D. 30601 reversed. Personal Eflfects. Rksidknce of Minor Child. — The minor daughter of a re.sident of Kentucky, returning from Paris, France, where she has been for several years and expects to live for a longer period, is a "resident of the United States" within the meaning of paragraph 709, her residence following that of her parents, not- withstanding her temporary sojourn in a foreign country. Dresser v. Edison Illuminating Co. (49 Fed. Rep., 257) ; Ex parte Petterson (166 Fed. Rep., 536) ; Lamar v. Micou (112 U. S., 4.52). Change in Form of Articles Taken Out of the United States and Brought Back as the Personal Effects of a Resident. — Precious .stones taken by a resident of the United States to I'aris, France, and there made into the form of a pendant, can not be admitted free of duty under paragraph 709 for the reason that the pendant in question was not taken out of the United States — precious stones were taken out and a piece of jewelry brought back. Mitchell's ca.se, G. A. 6.381 (T. D. 27421).— T. D. 31015 (G. A. 7114). Passengers' Baggage. Paragraph 709 of the Tariff Act of 1909. — Paragraph 709 of the tariff act of 1909, providing for the free entry of personal effects of persons arriving in the United States, is identical in language with paragraph 697 of the tariff act of 1897, and therefore has the same meaning as has been given to the latter paragraph by judicial construction. McDonald v. Hovey (110 U. S., 619) ; Roosevelt v. Maxwell (3 Blatch., 391, 20 Fed. Cas., 1155) ; In re Guggenheim Smelting Co. (121 Fed. Rep., 153) ; Spencer v. Philadelphia Smelting & Refin- ing Co. (124 Fed. Rep., 1002). Articles Admitted Free of Duty. — Only wearing apparel, articles of personal adornment, toilet articles, and personal effects similar thereto may be admitted free under this paragraph, and these articles must actually accompany the person to whom they belong, and be in his use, or necessary and appropriate for his u.se for the Immediate purposes of his journey and his present comfort and convenience. U. S. v. Bernays (158 Fed. Rep., 792; T. D. 28861), Peacock's case, G. A. 5114 (T. D. 23636). Limitations of the Paragraph. — Nonresidents arriving in the United States may bring with them free of duty such articles as are enumerated in the para- graph without regard to their value or where purchased. Residents of the United States may bring in free of duty all wearing apparel and other personal effects taken by them out of the United States, and, in addition thereto, such articles purcha.sed abroad as are enumerated in the paragraph, not exceeding $100 in value. U. S. v. One Pearl Necklace (111 Fed. Rep., 164). Residence. — A person's residence is a question of law- to be determined from the facts of each particular case. Paragraph 709 does not make free entry conditioned upon compliance with any regulations of the Secretary of the Treasury : hence that oflicial can not. by regulations, in any way modify this paragraph. He can not by a regulation fix the length of time a resident of the United States shall remain in a foreign country to be, when returning there- from, "returning from abroad." Hedges's case, G. A. -6523 (T. D. 27863). Presents Not Frke of Duty. — Free entry is not granted by paragraph 709 of articles brought in by returning travelers for other persons, but only of such FREE LIST. 1155 articles as are intended for their own use. Peacock's case, G. A. 5114 (T. D. 23636), Oberndorf's case, G. A. 5618 (T. D. 25131), U. S. v. Bernays (158 Fed. Rep., 792; T. D. 28861). Jurisdiction of Board of General Appraisers.^A baggage declaration and entry made upon the regular form provided by the department for such entries is a regular entry within the exception created by subsection 4 of section 28 of the tariff act of 1909, and the Board of General Appraisers has jurisdiction to hear and determine a protest filed against the liquidation of such an entry, — T. D. 30270 (G. A. 6965). Wearing Apparel and Other Personal Effects taken abroad by residents of the United States may be brought back by them free of duty, whether or not belonging to the persons taking same abroad and whether or not intended for use as personal effects. — Dept. Order (T. D. 31777). Baggage. — Wearing apparel and other personal effects taken abroad by residents of the United States and repaired while abroad dutiable on the cost of repairs only when reimported as baggage. — Dept. Order (T. D. 30871). Furs Purchased in Summer Time. — Entitled to free entry. — Ab. 25305 (T. D. 31498). Horse. — A horse is not embraced within the meaning of the words " per- sonal effects " as used in paragraph 709 ; hence a horse taken by a resident of the United States to his summer home in Canada can not, upon being returned to this country, be admitted free of duty under this paragraph of the law. Mary Garden's case, G. A. 6965 (T. D. 30270) ; U. S. v. Bernays (158 Fed. Rep., 792; T. D. 28861) ; U. S. v. One Pearl Necklace (111 Fed. Rep., 164) ; Wyman's case, G. A. 5109 (T. D. 23631).— T. D. 30-544 (G. A. 7010). Towels in reasonable quantities intended for the personal use of a passenger may be included within the $100 exemption from duty under the provisions of paragraph 709.— Dept. Order (T. D. 31560). DECISIONS UNDER THE ACT OF 1897. Validity of Treasury Regulations. — A regulation made by the Secretary of the Treasury which provides that " persons who have been abroad two years or more, and who have had during that time a fixed place of abode for one year or mo^'p, will be considered as nonresidents within the meaning of this law " (par. 697) is not binding upon this board or the courts, as this is a ques- tion that must be left open to be determined from the evidence in each particular case. Held, that an American citizen residing in the city of Washington, who had been for four years employed in the service of the United States Government at Manila and temporarily residing there during that period, was entitled upon returning to the United States, under the provisions of paragraph 697, tariff act of 1897, to free admission of $100 in value of certain goods purchased abroad.— T. D. 27863 (G. A. 6523). One Hundred Dollars' Exemption Must Not Be Made Cumulative. — Under that clause of paragraph 697 which exempts from duty articles of a certain character purchased abroad by residents of the United States not exceeding $100 in valu", a single article exceeding in value $100 can not be brought in under such exemption by two persons traveling together. — T. D. 26889 (G. A. 6222). Personal Effects Imported by Mail. — Certain personal effects of a foreigner were claimed to be free of duty under paragraph 697, relating to personal effects which " actually accompany " persons arriving in the United States. It 1156 DIGEST OF CUSTDMS DECISIONS. appeared that at the time the owner of these articles began his journey to the United States they (•(•iild not he put in readiness in time to aecoMii>:iny him, hut that he iiad them forwanied by next mail. Held that as these articles did not '■ actually accompany " their o\\ ner they were not within the exemption pro- vided in said paragraph.— Ah. 4r)39 (T. 1). li6(U6). Personal l-MVects. — rrofcssional articles of a resident of the United States returning from abroad not free of duty as personal effects. — Dept. Order (T. D. 237S4). Personal Uagj^age of Passengers. Paragraph 697, Tariff Act of 1897, Construed. — Paragraph 697 is con- strued to exempt from duty such wearing apparel and other personal effects as would he included in the term "baggage" according to judicial deliintion. U. S. V. One Pearl Necklace (111 Fed. Rep., 164) ; Arnold v. U. S. (147 U. S., 494) followed. FiKi.D Glassks and Cameras. — A pair of field glasses and a camera, being proper articles of baggage, iield to be "personal effects" withii\ the meaning of said paragraph. Hannibal Railroad Co. v. Swift (12 Wall., 262) ; Hopkins v. Westcott (6 RIatch., 64), and other authorities followed. Artici.ks Not Accompanying Ownkk. — Personal elfects of a resident of the United States, left in a foreign country by their owner through accident and forwarded shortly after his return, are entitled to free entry on arrival. — T. D. 23631 (G. A. 5109). One Hundred DoRars' Exenii)tion. Pkk.sonai- Effects. — The first part of paragraph 697, relating to personal effects " of persons arriving in the United States," provides for foreigners only. The privileges accorded to American residents are prescribed only in the latter portion, comprising the proviso to the paragraph. E.tusdi-:m Generis. — The final clause of paragraph 097 provides that " no more than one hundred dollars in value of articles purchased abroad by residents of the United States shall be admitted free of duty upon their return." Held, that this privilege extends only to articles of the same kind as those specified in the preceding portion of the paragraph, namely, "wearing apparel, articles of per- sonal adornment, toilet articles, and similar personal effects." U. S. v. Bernays (T. D. 28861), reversing decision of circuit court (T. D. 27773) and affirming board decision In re Rernays, Ab. 816S (T. D. 26724) ; note also Wyman's case, G. A. 5109 (T. D. 23631).— T. D. 2904S (G. A. 6770). The first part of paragraph 697, relating to personal effects "of persons arriv- ing in the United States,' provides for foreigners only. The privileges accorded to American citizens are prescribed only in thi^ latter portion, comprising the pro- viso to the paragraph. The final clause of paragraph 697 provides that " no more than one hundred dol- lars in value of articles purchased abroad by residents of the United States shall be admitted free of duty upon their return." Held, that this privilege extends only to articles of the same kiiul as those specified in the preceding portion of the paragraph, namely, "wearing apparel, articles of personal adornment, toilet articles, and similar personal effects," and that pictures, chairs, trinkets, etc., not being of that description, are excluded. — U. S. v. Rernays (C. C. A.), T. D. 28861; T. D. 27773 (C. C.) reversed and Ab. 8168 (T. D. 2(5724) affirmed. Treasury Regulations. — A failure on the part of a passenger, a returning resident of the United States, to comply with the regulations of the Secretary of the Treasury, requiring a detailed list of articles purchased abroad, the prices of the same, etc., is fatal to a claim for the exemption of $100 provided for by paragraph 697. Dodge v. U. S. (131 Fed. Rep., 849; T. D. 25609), U. S. v. FREE LIST. 1157 Harts (131 Fed. Rep., 886; T. D. 25608), and In re Bilodeau, G. A. 5764 (T. D. 25521), followed.— T. D. 26110 (G. A. 5955). The regulation of the Secretary of the Treasury in regard to baggage of returning American residents, requiring theiu to declare on a detailed list all articles purchased by them abroad, is a valid exercise of the power conferred on the Secretary by paragraph 697. A failure to comply with this regulation debars the passenger from the privilege of the $100 exemption allowed by said paragraph. U. S. r. Harts, suit 1635 (T. D. 254.58).— T. D. 25521 (G. A. 5764). Paragraph 697 confers upon returning residents of the United States the privilege of free entry of articles purchased abroad to the value of $100 which are in the nature of baggage ; and it is error for a surveyor of customs to decline to make this allowance on the alleged ground that no articles can be found of the exact value of $100.— T. D. 240.36 (G. A. 5220). Dutiable Articles in Passengers' Baggage. — In construing the provision in paragraph 697, tariff act of July 24, 1897, that $100 in value of articles pur- chased abroad by returning residents of the United States may be admitted free of duty, Held, that it is the passengers' duty to enter and declare the value of such articles, whether they cost more than $100 or not, and that when not so declared they are subject to forfeiture under section 2802. — Dodge v. U. S. (C. C. A.), T. D. 25609; C. C. decision affirmed. Bicycles. — A bicycle not a personal effect under paragi-aph 697. — T. D. 19446 (G. A. 4163). Canoes used on a camping trip in Canada were held to be free of duty under paragraph 697 relating to personal effects.— Ab. 20370 (F. D. 29469). Cigars. — Under regulations of the Treasury Department (T. D. 6841 and 9119) permitting a passenger to bring in free, as personal effects, not exceeding 50 cigars, Mexican cigars so brought into this country are not subject to internal-revenue tax. Nichols v. U. S. (C. C. A.), 106 Fed. Rep., 672. Dogs. Teams of Emigrants. — Dogs and their harness, used by residents of the United States in returning from Dawson, Canada, to Coldfoot, Alaska, are not entitled to free admission under paragraph 474 as teams of emigrants. Personal Effects. — Such dogs and harness are not entitled to free admission under paragraph 697 as wearing apparel, articles of personal adornment, toilet articles, and similar personal effects, for the reason that they are not ejusdem generis with any of the articles specifically named in that paragraph. — T. D. 28699 (G. A. 6707), Goods in the Piece. — This protest is against the assessment of duty by the collector upon certain 14 pieces of cloth, each piece being sufficient in quantity for a suit of clothes. Exemption from duty is claimed under paragraph 697. Not allowed.— Ab. 20474 (T. D. 29482). Motorcycle. — A motorcycle, which was assessed for duty, is claimed in this protest to be entitled to free admission imder paragraph 504 as household effects or under paragraph 697 as personal effects. On the authority of U. S. v. Grace (166 Fed. Rep., 748; T. D. 29500) the claim under paragraph .504 is overruled. The claim under paragraph 697 is also overruled for the reason that the motorcycle in question does not come within the purview of that paragraph.— Ab. 25663 (T. D. 31624). Personal Effects — Presents. — These articles consist of vases, doilies, table covers, wearing apparel, and various other articles of a similar nature, all intended as souvenirs and presents for the family and friends of the protestant. 1158 DTOF.ST OF CT'STcnrS DKCTSTONS. The tendency of tlio department has been to ndiiiinister paragraph 697 liber- ally, while the tendency of the courts is to construe it according to the exact meaning of the language used by Congress. Since the decision in the case of U. S. r. lU'rnays (T. I ). 28.SU1) by the circuit court of aiH>eals, it would seem to be impossible for customs officials to admit free of duty any other articles than wearing apparel and similar personal effects accompanying the returning traveler, and then only such as are necessary for his wear and use during his journey. The wearing Miii>arel in question in this case is the only thing which under tiiat decision coidd possibly l)e construed as adinissihlc free of duty, and we think the facts as narrated by the protestant himself exclude even that. The protestant is a man, while most of the apparel in (pu^stion is some form of ladies' wearing apparel ; and he expressly states (hat he brought all of the articles as presents for his family and friends. G. A. 5114 (T. D. 23G.30), G. A. 5270 (T. D. 24202), G. A. 5618 (T. D. 25131).— Ab. 19604 (T. D. 29202). Articles found in the baggage of an arriving passenger, designed as presents to persons not accompanying the passenger, are not free of duly under para- graph 697.— T. D. 25131 (G. A. 5618). Alterations. Sealskin Coat Taken Out of United States ry Amekican Traveler. — A sealskin coat taken abroad by an American traveler and so altered while abroad as to make it practically a new garment can not be returned by said traveler to the United States free of duty as wearing apparel taken out of the United States under the provisions of paragraph 697.— T. D. 27421 (G. A. 6381). DECISIONS UNDER THE ACT OF 1894. Bicycles are not free as personal effects, but dutiable as manufactures of metal.— T. D. 15973 (G. A. 2997). Embroidered Me.vican Hats brought in by a party of expert riders and ropers on their way to join ButTalo Bill's Wild West Show are free as personal effects.— T. D. 18169 (G. A. 3926). Personal Effects Unaccompanied by Owner. — Two watches intrusted by a lady in Europe to a friend to bring to America and brought by him to be delivered to her in Brooklyn held dutiable because not accompanied by the owner.— T. D. 16528 (G. A. 3246). DECISIONS UNDER THE ACT OF 1890. Unused Bicycle. — An unused bicycle is not free as personal effects. — T. D. 15219 (G. A. 2712). A bicycle arriving three months after the owner hold not personal effects. — T. D. 12629 (G. A. 1278). A bicycle brought by a passenger for another person is not free as personal effect.s.— T. D. 12102 (G. A. 964). Guns, Personal, Not Household Effects.— The goods are two guns claimed to be exempt from duty under paragraph 516. The goods are persoiuil effects and not household effects. As paragraph 516 does not provide for person.il elTects, the protest is overruled. — T. D. 15315 (G. A. 2749). Combination Guns Sbotii'un and Bide. — One double-barrel brooch-loading shotgun, English make, and one American WinchostiM* ride, brought as baggage by an Englishman on a hunting expeditier centum ad valorem. 207. Latlis, 20 cents per one thousand pieces. 208. Pickets, palings, and staves of wood, of all kinds, 10 per centum ad valorem. 209. Shingles 50 cents per thousand. 565. Fence posts of wood. 003. Kindling wood. 712. Wood: Logs and round unmanufactured timber, including pulp woods, firewood, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or sawed or iilaned on one side, hop poles, ship timber and ship planking ; all the foregoing not specially provided for in this section. 194. Timber hewn, sided, or squared (not less than eight inches s(iuare). and round timber used for spars or in building wharves, 1 cent per <'Ubic foot. 105. Sawed boards, planks, deals, and other lumber of whitewood, sycamore, and basswood. $1 per thousand feet board measure ; sawed lumber, not sp(>cially provided for in this Act, $2 per thousand feet board measure; but when lumber of any sort is planed or finished, in addition t(j the rates herein i)rovided. there shall be levied and jtaid for each side so planed or finished 50 cents per tliousand feet board measure; and if planed on one side and tongued and grooved, $1 per thoiv-;and feet board measure; and if planed on two sides and tongued and grooved, $1.50 per thousand feet board masure ; and in estimating board measure under this schedule no deduction shall be made on board measure on account of planing, tonguing, and grooving: I'roridrd, That if any country or d(>I)endency shall impose an export duty upon saw logs, round unmanu- factured timber, stave bolts, shingle bolts, or heading bolts, exported to the United States, or a discrinnnating charge upon boom sticks, or chains 1897 FREE LIST. 1165 stave bolts, last blocks, all like blocks or sticks, valorem ; fence posts, 10 shingle bolts, hop poles, planking, not specially used for spars and in used by American citizens in towing logs, the amount of such export duty, tax, or other charge, as the case may be, shall be added as an additional duty to the duties imposed upon the articles mentioned in this paragraph when imported from such country or dependency. 197. Kindling wood in bundles not exceeding one-quarter of a cubic foot each, three-tenths of 1 cent per bundle ; if in larger bundles, three- tenths of 1 cent for each additional quarter of a cubic foot or fractional part thereof. 199. Clapboards, $1.50 per thousand. 200. Hubs for wheels, posts, heading bolts, wagon blocks, oar blocks, heading blocks, and rough hewn, sawed or liored, 20 per centum ad per centum ad valorem. 201. Laths, 25 cents per one thousand pieces. 202. Pickets, palings, and staves of wood, of all kinds. 10 per centum ad valorem. 203. Shingles, 30 cents per thousand. 699. Wood : Logs and round unmanufactured timber, including pulp w^oods, firewood, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or sawed or planed on one side, hop poles, ship timber and ship planking ; all the foregoing not specially provided for iij this Act. 672. Logs, and round unmanufactured timber not specially enumerated or provided for in this Act. 073. Firewood, handle bolts, stave bolts, and fence posts, * * * ship timber, and ship provided for in this Act. 074. Timber, hewn and sawed, and timber building wharves. 675. Timber, squared or sided. 676. Sawed boards, planks, deals, and other lumber, rough or dressed, exc-ept boards, planks, deals, and other lumber of cedar, lignum vitfe, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods. 677. Pine clapboards. 678. Spruce clapboards. 679. Hubs for wheels, posts, last blocks, wagon blocks, oar blocks, heading, and all like blocks or sticks, rough hewn or 680. Laths. 681. Pickets and palings. 682. Shingles. 683. Staves of wood of all kinds, wood unmanufactured. (Free). Provided, That all of the articles mentioned in paragraphs six hundred and seventy-two to six hundred and eighty-three, inclusive, when im- ported from any country which lays an export duty or imposes dis- criminating stumpage dues on any of them, shall be subject to the duties existing prior to the passage of this Act. 216. Timber, hewn and sawed, and timber used for spars and in build- ing wharve's, 10 per centum ad valorem. 217. Timber, squared or sided, not specially provided for in this Act, one-half of 1 cent per cubic foot. 218. Sawed boards, planks, deals, and other lumber of hemlock, white wood, sycamore, white pine, and basswood, ^1 per thousand feet board measui'e ; sawed lumber, not specially provided for in this Act. $2 per thousand feet board measure ; but when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so planed or finished 50 cents per thousand feet l)oard measure; and if planed on one side and tongued and grooved $1 per thousand feet board measure; and if planed on two sides and tongued and grooved, .$1.50 per thousand feet board mea.sure ; and in estimating board measure under this schedule no deduction shall be made on board measure on account of planing, tongueing. and grooving: Provided, That in case any foreign country shall impose an export duty mton pine, spruce, elm, or other logs, or upon stave bolts, shingle wood, or 1 leading blocks exported to the United States from such country, then the duty upon the sawed lumber herein provided for, when imported from such country, shall remain the same as fixed by the law in force . prior to the passage of this Act. blocks, gun sawed only. 1166 DIGEST OF CUSTOMS DECISIONS. 1890 1883 ( 221. Pine clniihoMrds, $1 por one thousand. 222. Spruce chiplxtMrds, .$1.50 per one thousand. 223. lluhs for wlieels, posts, hist blocks, wagon blocks, oar blocks, g^iin blocks, heading' blocks, and all like blocks or sticks, rough hewn or .sawed only. 20 per centum ad Taloreni. 224. Laths, 15 cents per one thousand pieces. 225. Pickets and palings, 10 per centum ad valorem. 220. White pine shingles, 20 cents per one thousand ; all other, 30 cents i)er one thou.sand. 227. Staves of wood of all kinds, 10 per centum ad valorem. 754. Wood: Logs, and round unmanufactured timber not specially enumerated or provided for in this Act. 755. Firewood, handle bolts, heading bolts, stave bolts, and shingle bolls, hop poles, fence posts, * * * sjup timber, and ship planking, not specially provided for in this Act. 217. Timber, hewn and sawed, and timber used for spars and in build- ing wharves, 20 per centum ad valorem. 218. Timber, squared or sided, not specially enumerated or providetl for in tJiis Act, 1 cent per cubic foot. 210. Sawed boards, planks, deals, and other lumber of hemlock, white- wood, .sycamore, and basswood, .$1 j)er one thousand feet, board measure; .•ill other articles of sawed lumber, $2 per one thousand feet, board meas- ure. But when lumber of any sort is planed or finished, in addition to the I'ates herein provided, there shall be levied and ]r,\\d for each side so planed or finished 50 cents per one thousand feet, hujird nieasure. 220. And if planed on one side and tongued and grooved, $1 per one tliousand feet, board measure. 221. And if planed on two sides, and tongued and grooved, $1.50 per one thousand feet, board measure. 222. Hubs for wheels, ])osts, last blocks, wagon blocks, ore [oar]- Mocks, gun blocks, heading blocks, and all like blocks or sticks, rough hewn or saweil only, 20 per centum ad valorem. 223. Staves of wood of all kinds, 10 per centum ad valorem. 224. Pickets and palings. 20 per centum ad valorem. 225. Laths. 15 cents i)er one thousand pieces. 226. Shingles. 35 cents per one thousand. 227. Pine clapboards, $2 per one thousand. 228. Spruce clapboards, $1.50 per one thousand. 698. Firewood. 722. Hop poles. 734. Logs, and round, unmanufactured timber, not specially enu- merated or provided for in this Act, and ship timber and ship planking. 781. Shingle bolts. 782. Handle bolts. 817. Woods, poplar, or other woods, for the manufacture of paper. DECISIONS UNDER THE ACT OF 1913. Beaded Lumber. — "Planing" includes beading, the beading giving the boards no new name, character, or use The free-entry clause applies. — U. S. v. Myers & Co. et al. (Ct. Cust. Appls.), T. D. 35179; (G. A. Ab. 36765) T. D. 34871 affirmed. Japanese Oak Flooring, planed, tongued, and grooved, although plowed on the underside and in some cases having narrow grooves or channels, free of duty under paragraph 647.— Dept. Order (T. D. 34408). Novelty Siding. — Held, that in the tariff revision of 1913 the Congress trans- ferred all such lumber from the dutiable schedules to the free ILst, and the terras " clapboards " and " planed lumber " in paragraph 647 are each sufficiently com- prehensive to include novelty siding. U. S. v. Dudley (174 U. S., 670) and G. A. 5827 (T. D. 25715), affirmed in Myers v. U. S. (147 Fed., 204; T. D. 27385) cited.— T. D. 34305 (G. A. 7546). Spruce Molding. — It was found that the wood involved has not been ad- vanced except by sawing and planing. On the authority of U. S. v. Myers (5 FREE LIST. 1167 Ct. Oust. Appls., 541; T. D. 35179) it was held entitled to free entry under paragrapli 647, as claimed. — Ab. 38652. Weather Strips. — The battens or weather strips consist of sawed spruce lumber. They were held free of duty under paragraph 647. Ab. 37482 fol- lowed.— Ab. 38867. DECISIONS UNDER THE ACT OF 1909. Chopping Blocks. — Round pieces of wood reported by the appraiser to be used for chopping blocks were held dutiable as " blocks " under paragraph 206.— Ab. 24619 (T. D. 31263). Lumber Measurement. — It appearing to be the reasonable custom to esti- mate lumber by the size of the thin end, it is not permissible, for dutiable pur- poses, to take the average after a measurement of both the thick and the thin ends ; and it further appearing, from a preponderance of the evidence, that when lumber delivered as being 1| inches in thicknes.s, it is actually measured on the basis of If inches and .so settled for, the importation of l|-inch spruce lumber was properly held dutiable as IJ-inch material. — U. S. v. Thomson (Ct. Oust. Appls.), T. D. 31360; (G. A. Ab. 24024) T. D. 30969 affirmed. Mill Buttings. — The evidence here is that not over 30 per cent of these importations is suitable for or is used for making matches, and that the remainder is used for firewood. The merchandise — ends cut from deals or planks — should be classified as firewood, and was entitled to free entry.— U. S. V. Saunders et al. (Ct. Cust. Appls.), T. D. 34136; (G. A. Ab. 33069) T. D. 33644 affirmed. Oak Iiogs. — These white-oak logs were imported substantially as the tree had fallen when cut down. The branches had been cut off, but the logs had not been peeled or sided. The logs were properly held not dutiable, as being the round unmanufactured timber of paragraph 712. — U. S. v. MacNaughton (Ct. Cust. Appls.), T. D. 34166; (G. A. Ab. 32938) T. D. 33-594 affirmed. Oak logs about 14 inches in diameter at the largest end were held free of duty under paragraph 712 as round or unmanufactured timber. G. A. 6488 (T. D. 27744) noted.— Ab. 32938; affirmed by T. D. 34166 (Ct. Cust. Appls.), supra. Rought-Cut Poles, When Split and Shaved, for Making Barrel Hoops, entitletl to free entry.— U. S. v. Nightingale (Ct. Cust. Appls.), T. D. 34104; (G. A. Ab. 33762) T. D. 33778 affirmed. " Sides " as Applied to Lumber. — There does not appear to be any definite, imiforra, and general trade meaning of the word " sides " applied to lumber, but the change in the phraseology of paragraph 201 seems to show it was intended to include within it all planed or sawed lumber without regard to its actual dimensions, when one, two, three, or four sides had been planed or fin- ished ; and so the importation of boards, varying from 1 to 1^ inches in thick- ness, was dutiable under that paragraph. — U. S. v. Saunders (Ct. Cust. Appls.), T. D. 31660; (G. A. Ab. 24274) T. D. 31090 reversed. Wood Flour. — Held dutiable as a manufacture of wood. Rossman v. U. S. (1 Ct. Cust. Appls., 280; T. D. 31321) ; Salomon v. U. S. (2 Ct. Cust. Appls., 92; T. D. 31635) distinguished.— Lang et al. v. U. S. (Ct. Cust. Appls.), T. D. 33881; (G. A. Ab. 31921) T. D. 33338 affirmed. DECISIONS UNDER THE ACT OF 1897. Alder-Wood Boards Printed to Imitate Cedar. — Alder-wood boards one- eighth inch thick, and varying from 26 to 39 inches in length, and from 4 to 10 inches in width, having an imprint thereon to imitate the grain of cedar, are 1108 DIGEST OF CUSTOMS DECISIONS. not dutiable as niaimfactures of wood under paragraph 208, but are dutiable by siniilif iidc uiuUt paragraph 195. Such wood, beinp planed or finished on both siilt's, is liutiahli' at tiie rate of $3 per thousand feet board measure under said paragraph 195. To constitute a manufacture of wood, it is necessary that the wood should have lost its name, character, and use as wood and become a now article with a now name, character, and use. Ilartranft v. Wcighmann (121 U. S., 609); Dejonge v. Magone (159 U. S., 562) ; G. A. 53.32 (T. D. 24394), and G. A. 4837 (T. D. 22723) cited and followed.— T. D. 24719 (G. A. 5441). Tioat Knees. — There is no proof of any kind as to the ultimate use to which the said knees had been applied or were to be applied, and the fair iirference from the record is that they were to be u.sed, as the dimensions would indicate, as boat knees. Such use would not bring the pieces of wood in question within the meaning of the temi "ship limber" or "ship planking" as used in the tarifr art.— Ab. 19884 (T. D. 29.339). Cedar i'iling. — With respect to logs from 10 to 14 inches in diameter with the bark removed, used in the construction of railway bridges and trestles over creeks and rivers. Held that the mere peeling of the bark therefrom is not a manufacture and does not take the logs out of the class of round unmanufac- tured timl)er contemplated in paragraph 699. They are entitled to entry free of duty under said paragraph. G. A. 5627 (T. D. 25166) and T. D. 27414 cited.— T. D. 27744 (G. A. 6488). Timber. — Elm logs cut into lengths of 4 feet are entitled to free entry as round uinnanufactured timber.— T. D. 22108 (G. A. 4681). Gun.stocks. — Blocks for gunstocks dutiable at 35 per cent as " gun blocks planed on both sides" under paragraph 208.— T. D. 20425 (G. A. 4317). Mountain Hickory. — Lumber consisting of iron bark, black butt, and moun- tain hickory was claimed to be free of duty under par.-igraph 699 relating to ship timber. This contention was sustained as to the iron bark and black butt, but overruled as to the mountain hickory.— Ab. 21786 (T. D. 29984). Iroii-TJark Timber Used for Shipbuilding. — Sawn iron-bark timber used for making the keelsons, keels, frames, cant pieces, and deck frames in the construction of vessels, and also used as outside planking to form the hulls of ships, Held to be "ship timber and ship planking," and as such entitled to free entry under paragraph 699. G. A. 6137 (T. D. 26669) modified.— T. D. 28934 (G. A. 67,50). Ijors Cut Into Lengths, classified under paragraph 198 as wood unmanu- factured, were claimed to be free of duty under paragraph 699 relating to " logs and round unmanufactured timber." Protests sustained. Note G. A. 4681 (T. D. 22108). The collector states that the logs in question consist of ash blocks from 6 to 20 inches in diameter and cut into lengths of from 2 to 2i feet. — Ab. 15899 (T. D. 28278). Logs for Wharves. — In construing the provisions of paragraph 699 relating to " round unmanufactured timber," and paragraphs 196 and 194 of the dutiable list relating, respectively, to poles for electric-light wires and to " round timber used in building wharves." Held that It is the intention of Congress to restrict the free imiiortation of timber to raw material for consumption by manufac- turers, and that free entry under said paragraph 609 shoidd not be permitted to certain round logs In a rough condition, used tnainly as piles in the construc- tion of wharves and partly, after additional treatment, as poles for electric FREE LIST. 1169 wires.— Perfection Pile Preserving Co. v. U. S. (C. C), T. D. 26776; Ab. 4437 (T. D. 25972) affirmed. Firei>roofed Lumber. — Sawed lumber chemically treated and thereby ren- dered practically fireproof, used as a substitute for incombustible materials, but which retains the characteristics of ordinary sawed lumber, Held not a manufacture of wood, but dutiable as sawed lumber at .$2 per thousand feet board measure under paragraph 19-5. G. A. 5827 (T. D. 25715) affirmed by circuit court of appeals (T. D. 273S5) ; U. S. v. Dudley (174 U. S., 670) cited.— T. D. 27569 (G. A. 6423). Ordinary sawed lumber, subjected to a fireproofing process which greatly increases its value, is not by reason of this treatment removetl from the pro- vision in paragraph 195 for " sawed lumber," and is dutiable under that pro- vision rather than under paragraph 208 as " manufactures of wood."^Myers v. U. S. (C. C. A.), T. D. 27385 (Wallace, circuit judge, dissents) ; T. D. 26-517 (C. C.) air..ined, and (G. A. 5827) T. D. 25715 and Ab. 3443 (T. D. 25735), reversed. Planed Lumber. Planing on Four Sides. — Paragraph 195 provides that lumber " planed or finished " shall pay an additional duty of 50 cents per thousand feet " for each side so planed or finished," $1 per thousand feet " if planed on one side and tongued and grooved," and $1.50 per thousand feet " if planed on two sides and tongued and grooved." Held that the two latter provisions do not apply to lumber planed on three sides and planed and grooved on the fourth side, and that such lumber is subject to an additional duty of 50 cents for each of its four sides on account of planing. " Lumber." — The provision in paragraph 195 for sawed " lumber " planed, finished, grooved, etc., includes pieces of wood 2^ by 4 inches and 2^ by 3i inches which have been planed on three sides and planed and grooved on the fourth side.— T. D. 30084 (G. A. 6938). Pine Lumber, Planed on Edge. — Pine lumber, planed on one side atid one edge, is dutiable at the rate of $2. .50 per thousand feet board measure under the provisions of paragraph 195. No additional duty is imposed by the terms of said paragraph on account of one or both edges of a piece of lumber being planed.— T. D. 24996 (G. A. 5581). " Board Measure." — The standard unit for the measurement of lumber is 1 foot board measure ; the dimension thereof is 12 by 12 inches surface meas- urement and 1 inch in thickness. In ascertaining the quantity of lumber this unit is to be applied, addition or subtraction being made proportionately as the lumber is over or under 1 inch in thickness, the results of such application illustrated as follows: A piece of board 100 feet long, 12 inches in width, 1 inch in thickness, contains 100 feet of lumber. A piece of board 100 feet long, 12 inches in width, li inches in thickne.ss, contains 150 feet of lumber. A piece of board 100 feet long, 12 inches in width, one-half of an inch in thickness, con- tains 50 feet of lumber. G. A. 6243 (T. D. 26937) overruled.— T. D. 27444 (G. A. 6389). Sawed Lumber. — Pieces of pine wood sawed to the sizes of 6 by 8, 6 by 10, and 6 by 12 inches in cross sections, 26 to 28 feet in length, are dutiable as sawed lumber. In re Kathbun (88 Fed. Uep., 258), reversing G. A. 4090 (T. D. 19091), followed.— T. D. 27161 (G. A. 6302). Lumber. — Lumber known as "iron bark," " spotted gum," and " black butt," used in house carpentry and shipbuilding and not adapted to the uses of cabi- 60690°— 18— VOL 1 74 1170 DIGEST OF CUSTOMS DECISIONS. net wood, founil to be " sawetl lumber, not specially provided for." — T. D. 266G9 (G. A. Gl.'JT). Match Hlorks duliable at 20 per cent ad valorem under paragraph 200. — T. D. 20100 (V,. A. 4270). Mill Huttings or Deal End-s. — Pieces of wood from 6 inches to 3 feet in len;.'tli iiiid about 3 inche.s in thickness, being the daniagetl or imperfect ends of deals, known as "mill buttinj^s " or "deal ends" and used in the makinp of pulp for the manufacture of paper, Jlcld to be entitled to free entry under the I.rovisions of para^;rai)h 099 as pulp wood. G. A. 5G27 (T. D. 251G6) ; U. S. V. Pierce (140 I'rd. Kep., 962; T. D. 26820; 147 Fed. Kep.. 199; T. D. 27414) cited and followed; 130 Fed. Rep., 743; 127 U. S. Ilepts., G07, and 142 U. S. Repts., G15. cited.— T. D. 28U70 (G. A. 6573). Pickets. — Pieces of undre.ssed pine 1 inch square and varying in length from 2 to 4 feet, which are used in their imported condition as pickets, and are so known in the trade, held to be dutiable under the provision for "pickets" in paragraph 202 and not as "sawed lumber, not specially provided for." under paragraph VXk—T. D. 2.1801 (G. A. .1871). Sawed strips or sticks of white pine 4 feet in length and 1 incli square, although imported to be turned into rollers, are bought, sold, and list«'d as pickets and dutiable as such at 10 per cent ad valorem under paragraph 202. — T. D. 20243 (G. A. 4299). Rossed I'lilp Wood, consisting of pulp wootl from which the bark and excrescences have been mechanically removed by what is known as the rossing process, is not dutiable unde'r tlie provisions in paragraph 200, for " blocks or sticks, rough hewn, sawetl," etc., but is free of duty under paragraph G99, relating to " logs and round unmanufactured timber, including pulp woods." Following U. S. v. Pierce (C. C. A.), T. D. 27414, which aflirmed (C. C.) 140 Fed. Rep., 962 (T. D. 26820), and In re Pierce, G. A. 5627 (T. D. 25166).— T. D. 27539 (G. A. 6409). The exi)ression "pulp woods" in paragraph 099 had at the time of the passage of the act no conmiercial signilication differing from its ordinary mean- ing. It is a comprehensive, descriirtive term intrndeil to cover pulp wood in all forms. Rossed pulp wood is therefore included therein. The rossing process whereby the bark, skin, rough places, and impurities in pulp wood are removed is not such a process as would exclude rossed pulp wood from i).iragraph 609. relating to "round unmanufactured timber, including pulp woods." Ro.s.sed pulp wikkI is not niamiractui-cd tiinhcr in any trut- sense. In paragraph 699, providing for "wood: logs and round unmanufactured timber, including pulp woods, firewood," etc., "including" is u.sed in the sen.se of " al.so," and does not require that the conunodities to which it refers .should be in the form of " round unmainifactured timber." — U. S. v. Pierce (C. C. A.), T. D. 27414; T. D. 26820 (C. C.) and (G. A. .1027) T. D. 25166 affirmed. Sandalwood in the Jjog.— Held, that imported merchandise consi.sting of sandalwood in pieces of varying sizes, several Tvoi long and sev<>ral inches thick, to which nothing has lieen done beyond the removal of the bark and pawing the wood into lengths convenient for transportation, is not dutiable under paragraph 198 as "wood, umnanufactured, not specially provided for," but is free of duty under the provision in paragraph 699 of said act for "logs of wood."— T.ueders v. U. S. (C. C), T. D. 25366; G. A. decision (unpublished) reversed. Sawdust Used in Dyeing and Tanning.— Sawdu.st produced from a very hard wood and cnnimoidy used for dyeing and tanning purposes is free of duty FREE LIST. 1171 under paragraph 482 as an article in a crude state used in dyeing or tanning, not specially provided for in said act, and is not dutiable under paragraph 463 as waste not specially provided for.— T. D. 27S66 (G. A. 6526). Spruce Piling. — Spruce round unmanufactured timber, being generally un- suitable for use in wharf building or as spars, and being chiefly used for other than such purposes, is entitled to free entry under paragraph 699. To make such timber dutiable as " round timber used for spars or in building wharves," it must be shown that its chief use is for spars or building wharves. Magone v. Weiderer (159 U. S., 555) ; Meyer v. Cadwalader (89 Fed. Rep., 963) ; Magone v. Heller (150 U. S., 70) cited.— T. D. 22122 (G. A. 4685). Staves, beveled and chamfered, dutiable at 10 per cent under paragraph 202.— T. D. 21460 (G. A. 4512). Teak Wood. — Teak timber used for ship construction, and commercially known as shtp timber and ship planking, is entitled to free entry, although such wood may be suitable as cabinet wood.— T. D. 22058 (G. A. 4666). Wood for Violin Tops and Backs, curry maple pieces, dutiable at 15 per cent under paragraph 198, and white-pine blocks at 20 per cent under paragraph 200.— T. D. 21028 (G. A. 4416). White Pine Lumber. — Pieces of white pine lumber measuring 6 by 12 inches and from 20 to 30 feet in length, dutiable at $2 per 1,000 feet board measure under paragraph 195. Following 88 Fed. Hep., 257, and reversing T. D. 19091 (G. A. 4090).— Dept. Order (T. D. 20363). Wood Flour. Wood flour, produced by grinding pieces of wood by machinery, having about the consistency of meal when dry. Held to be dutiable at the rate of 35 per cent ad valorem under the provisions of paragraph 208 as a manufacture of wood. Nairn Linoleum Co. v. U. S. (T. D. 27969), which affirmed G. A. 6325 (T. D. 27242), followed.— T. D. 28130 (G. A. 6583). " Manufactuke." — So-called wood flour, made by grinding wood, is not duti- able as " wood pulp " under paragraph 393 nor as " waste " under paragraph 463, but as a manufacture of wood under paragraph 208. Ejusdem Generis. — Paragraph 208, relating to " house or cabinet furniture of wood, wholly or partly finished, and manufactures of wood," was intended to cover all finished manufactured wooden articles, however different they may be in nature or appearance from the " house or cabinet furniture " there enu- merated. Therefore wood flour, a completed product prepared for use, is not to be excluded from the provision for " manufactures of wood " on the principle of ejusdem generis.— JVairn Linoleum Co. v. U. S. (C. C), T. D. 27969; (G. A. 6325) T. D. 27242 affirmed. DECISIONS UNDER THE ACT OF 1894. Lignum-Vilap Bowling-Ball Blocks. — The appraiser reports, and we so find from an examination of a sample, that the goods are blocks of lignum-vitse suitable for the manufacture of bowling balls. The blocks are about 18 inches in length by 9 inches in diameter and are sawed crosswise and sawed or roughly hewn lengthwise. We see no difficulty in placing bowling-ball blocks as " like blocks " in a category which includes wagon blocks, last blocks, and gun blocks. The claim for free admission under paragraph 679 is sustained. — T. D. 16564 (G. A. 3260). Brush Blocks are free as blocks and not under paragraph 684 (1894) as wood not further manufactured than cut into blocks, nor are they dutiable as manufactures of wood.— T. D. 17826 (G. A. 3760). 1172 DIGEST OF CUSTOMS DECISIONS. (Jun I{I(»fk.s IMaiied (sTiiiilar to those doscriliofl in G. A. 1015) are not gun blocks roiiuli liowii or sawed only.— T. D. lOS'JO (G. A. 3339). Dressed Hoards, Toiif^ued and Grooved. — Boards dressed on one side, with the edges iilaned or jointed and toniriu'tl and i^moovimI, are dutiable as manufac- tures of wood and not as nonenunierated articles nor free as dressed lumber. — T. D. 108012 (G. A. 3131). Cedar Cla|>boards are dutiable as manufactures of wood and not free under paragraph 070, 077, or 078.— T. D. 17185 (G. A. 3502). Dressed Lumber. — Lumber planed on one side, and tongued and grooved, for u.se as lloorlng and slieatliing, is entitled to free entry under paragrajili 070 as dressed lumber. It is not dutiable under paragraph 181 as manufactures of wood. U. S. V. Dudley (174 U. S., 670; 19 Sup. Ct. Rep., 801), affirming 79 Fed. Rep., 75 (24 C. C. A.. 449), and 74 Fed. Rep., 548, but reversing G. A. 3276.— T. D. 23107 ((J. A. 49.-)7). Kock elm and maple strips with both sides, but not the edges, planed are free as dressed lumber and not dutiable as a manufacture of wood. — T. D. 16438 (G. A. 3227). Sawed Lumber. — Sawed boards and planks planed on one side and grooved or tongued and grooved are not dutiable as manufactures of wood, but are cla.ssifiable under a provision for " sawed lumber." The tonguing and grooving of the lumber did not make it anything else but lumber or convert it into a new and distinct mamifacture. T. I). 10580 (G. A. 3270) reversed; 74 Fed. Rep., 548, and 79 id., 75, allirmeil. Sawed lumber is none the less sawed lumber, though in its different forms and uses it goes under the names of beams, rafters, joists, clapboards, fence boards, barn boards, and the like. In other w^ords, a new mamifacture is usually accompaiued by a change of name, but a change of name does not always indicate a new manufacture. — U. S. r. Dudley, 174 U. S., 070, 072. Sliort-Iicngtli Lumber Not IJo.v Sliooks. — Short-length ash lumber planed on two sides are not box shooks, are free as dressed lumber, and not dutiable as iTianufactures of lumber.— T. D. 17153 (G. A. 3470). Wood Flour. — Wood ground into powder by a dry jirocess and known in trnde both as wood flour and wood pulp is dutiable as a mamifactiwe of wood and not as w 1 pulp. Afhrming T. D. 17392 (G. A. 3583) and T. D. 19099 (G. A. 4098).— GoMniMii r. U. S. (C. C), 87 F»>d. Kep., 193. DECISIONS UNDFR THE ACT OF 1890. Ash Not a Cabinet W'ood. — Duty was assessed at $2 per 1,000 feet under paragraph 218. Appellants claim that the lumber is cabinet wood. The cabinet woods mentioned by name in paragraph 220 are cedar, lignum- vitse, lancewo(Ml, ebony, box, granadilla, maliog.my, ro.sewood, and satin wood. Ash is not sinnlar in texture or poitU of value to any of the.se woods, an. 34609 affirmed. Reeds Unmanufactured and in the Rough. — Heeds imported in the roush, in the crudest form in which such reeds are imported, are unmanufactur«Ml and fall within the terms of paragraph 713, for " reeds unmanulartinvd or not further advanced than cut into lengths suitable for .sticks for umbrellas, para- sols, sunshades, etc., although not suitable for sticks, etc. The fact that a further provision or exception extended the paragraph to reeds partly manu- factured, to wit, when advanced but not further than cut into lengths suitable for stick.s, etc., does not exclude the importation in (lucstion therefrom. The further provision was not designed as restrictive, but the words employed are words of extension.— U. S. v. Winter & Smillie (Ct. Cust. Appls.), T. D. 33939; (G. A. Ab. 32085) T. D. 33362 affirmed. DECISIONS UNDER THE ACT OF 1897. Split Bamboo, cut into lengths of 12 inches, for use in making brooms, is entitled to free entry under paragraph 700. Splitting bamboo does not constitute a manufacture of bamboo, as it dfK>s not change its name, character, or use. Brauss v. U. S. (unpublished) cited and followed.— T. D. 24332 (G. A. 5315). Bamboo Sticks Stained or Dyed are entitled to free entry under paragraph 7(X) as bamboo, unmanufactux-ed. To take bamboo out of the provisions of paragraph 700 it is necessary that it should be made into an article having a new name, character, and use, and its character as bamboo destroyed. Hartranft i'. Weigmann (121 U. S., 609), G. A. 3398 (T. D. 16970), G. A. 3492 (T. D. 17175), and G. A. 5315 (T. D. 24332) cited and followed.— T. D. 24394 (G. A. 5332). Walnut Flitches. — Certain cabinet wood, consisting of deals or flitches of Italian walnut sawed on two or more sides, is not free of duty imder paragraph 700. covering " all forms of cabinet wood, in the log, rough or hewn only," but is dutiable under i)aragrapli 198 providing for " cabinet woods not further maim- factured than sawed."— Williams v. U. S. (C. C), T. D. 25117; (G. A. 5191) T. D. 23920 affirmed. Cabinet Wood Cut for Transportation. — Logs of cal>inet wood sawed for convenience in transportation are not dutiable as sawed lumber, but are free under paragraph 700. Williams v. U. S. (C. C, S. D., N. Y., Oct. 13, 1899, not i-eported) followed.— T. D. 23874 (G. A. 5181). Dyers' Sticks. Sticks cut into lengths of about 4 feet with ends rounded and joints smoothed, known as " dyers' sticks," when made of bamboo are entitled to entry free of duty under the provisions of paragraph 700; when made of wood other than bamboo are dutiable at the rate of 20 per cent ad vaolrem under the provisions of paragraph 198. Abs. 11126 and 11127 (T. D. 27331) and U. S. v. Knipscher & Maas Silk Dyeing Co. (T. D. 27855) followed.— T. D. 28047 (G. A. 6570). FREE LIST. 1177 Bamboo. — Bamboo dyers' sticks, of which the ends are rounded and the rough joints smoothed, are subject to classification under paragraph 700 as " bamboo," rather than under paragraph 198 as " wood, unmanufactured." Hakdwood. — Hardwood sticlis about 1 incli in diameter, prepared for the use of dyers by being trimmed, peeled, and having the rough places removed. Held not to be manufactured within the meaning of the provision for manufactures of wood in paragraph 208, but to be dutiable as " wood, unmanufactured," under paragraph 198.— U. S. v. Knipscher & Maas Silk Dyeing Co. (C. C), T. D. 27855; Abs. 11126, 11127 (T. D. 27331) affirmed. Red Cedar Logs. Construction. — The first part of paragraph 198, providing for a duty of 15 per cent ad valorem on sawed cedar and other cabinet woods sawed, does not apply to cedar wood of the species Juniijerus inrglniana, which is a light, soft wood, only slightly fragrant, and chietly used in the manufacture of lead pen- cils. That provision is confined to cabinet woods. In re Myers et al. (69 Fed. Rep., 237), reversing G. A. 2971 (T. D. 15871), followed. ' Classification. — Red cedar logs, not cabinet wood, having been passed through a sawmill and one slab taken oft' each side, are not free of duty under paragraph 699, not coming within the provision therein for " logs and round unmanufactured timber," nor are they free of duty under paragraph 700. Timber — Lumber.— There is a distinction between timber and lumber which the board has repeatedly recognized. Red cedar logs, with one slab taken off each side of the log, over 6 by 7 inches in their cross section, are timber rather than lumber, and so such logs are not dutiable under paragraph 195, providing for sawed lumber. Such logs, when not less than 8 by 8 Inches, are dutiable at 1 cent per cubic foot under paragraph 194 as liiiiljer sided or squared. It seems that when such logs measure less than 8 by 8 inches in their cross section they are dutiable as " wood, unmanufactured, not specially provided for," under paragraph 198. G. A. 12G (T. D. 10470), G. A. 295 (T. D. 10742), and G. A. 1593 (T. D. 13172) cited. In re E. W. Rathbun & Co. (88 Fed. Rep., 257) cited and followed.— T. D. 25439 (G. A. 5733). Hard and Soft Whip Reeds, etc. — Round reeds made from rattan, of a diameter of not less than 7 niillimeters, and whether known either as hard or soft reeds, are free of duty under the provision in paragraph 700 for " reeds unmanufactured. In the rough, or not further advanced than cut into lengths suitable for sticks for whips." Similar round reeds of a less diameter than 7 millimeters are not suitable for use as sticks for whips and, together with flat, square, and split reeds, are duti- able at 10 per cent ad valorem under the provision in paragraph 206 for " chair cane or reeds, wrought or manufactured from rattans or reeds." Foppes v. Magone (40 Fed. Rep., 570), Foppes v. U. S. (79 id., 994, 995), U. S. v. Foppes (suit 2958, not reported), U. S. v. Gerdau (suit 2734, no opinion), Gerdau v. U. S. (suit 2736, no opinion), and In re Gerdau (G. A. 761) followed. In re Benneche (G. A. 1665) and In re Gerdau (G. A. 4116) modified.— T. D. 22533 (G. A. 4780). Reeds for whips free under paragraph 700. (See G. A. 1665, affirmed by circuit court, suit 1098.)— T. D. 19195 (G. A. 4116). Reeds not cut into lengths, but stripped of enamel, so as to transform them from rattan into reed, leaving the inner portion intact, are free. Sustaining T. D. 19195 (G. A. 4116).— U. S. v. Foppes (C. C), 99 Fed. Rep., 558. 1178 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THE ACT OP 1894. Raniboo Splits, stripiK'd or slirodded, cut into lenjrHis of about 12 inches, and tied into bundles, are dutial)le as nonenunierattMl manufactured articles and not under paragraph 179 as reeds manufactured from bamboo, nor free un.l.M- i>araj,'ra|)li 084.— T. D. 18107 (C. A. 3924). MahoRaiiy Crotches Sawn Into Boards.— In T. D. 14242 (G. A. 220G) the board lu-id ii>at hewn niahot^any lojrs divided lonjiitudinally by a saw cut and the pieces bound together by iron bands were entitled to free admission as logs, hewn. Rut in the present case, even if tlu^ crotches are logs, the exposed sur- faces are almos., if not quite altogether .sawn. We find tliat the merdiandise in questiciu does not consist of logs, rough or hewn.— T. D. 16822 (G. A. 3341). Red Cedar (Canoe Cedar). — Lumber manufactured from the tree botanically known as "Thuja gigantea " and commonly called "red ceany Logs Hewn, Sawed Longitudinally Into Pieces, and the pieces bound together by iron bands, are free and not dutiable as sawed wood. — T. D. 14242 (G. A. 2200). Chair Reeds. — IUmmIs of rattan, from which the outside, used for seating chairs, has been removed, are not free of duty under paragraph 756 as reeds " in the rough," etc., but dutiable under paragraph 229 as " reeds wrought or manufactured from rattans."— Foppes v. U. S. (C. C), T. D. 28144; (G. A. 1702) T. D. 13.322 and G. A. decision (unpublished) afRrmed. On appeal by the importers to the circuit court of api)eals, second circuit, the foregoing decision was afRrmed without opinion (79 Fed. Rep., 995). See In re Knauth, G. A. 4780 (T. D. 22533). Reeds From Rattan, the bark having l)een removed from the rattan and they cut into lengllis suitable for sticks for whips, are free as in the rough. — T. D. 11586 (G. A. 761). Crude Sticks for Umbrellas and Canes. — Sticks of wood with the outer bark rem()ve4». Mechanically ground wood pulp, chemical wood pulp, unbleached or bleached, and rag pulp. FEEE .1ST. 1179 406. Mechanically ground wood pulp, one-twelfth of 1 cent per pound, dry weight : Provided, however, That mechanically ground wood pulp sliall be admitted free of duty from any country, dependency, province, or other subdivision of government (being the product thereof) which does not forbid or restrict in any way the exportation of (whether by law, order, regulation, contractual relation, or otherwise, directly or indirectly) or impose any export duty, export license fee, or other export charge of any kind whatsoever, either directly or indirectly (whether in the form of additional charge or license fee or otherwise), upon printing paper, mechanically ground wood pulp, or wood for use in the manufac- ture of wood pulp: Provided further. That if any country, dependency, province, or other subdivision of government shall impose an export duty or other export charge of any kind whatsoever, either directly or indi- rectly (whether in the form of additional charge or license fee or other- 1909 ^vi^^)' upon printing paper, mechanically ground wood pulp, or wood for use in the manufacture of wood pulp, the amount of such export duty or other export charge shall be added as an additional duty to the duty herein imposed upon mechanically ground wood pulp when imported directly or indirectly from such country, dependency, province, or other subdivision of government. Chemical wood pulp, unbleachetl, one-sixth of 1 cent per pound, dry weight ; bleached, one-fourth of 1 cent per pound, dry weight: Provided, That if any country, dependency, province, or other subdivision of government shall impose an export duty or other export charge of any kind whatsoever, either directly or indirectly (whether in the form of additional cliarge or license fee or otherwise), upon printing paper, chemical wood pulp, or wood for use in the manu- facture of wood pulp, the amount of ??uch export duty or other export charge shall be added as an additional duty to the duties herein imposed upon chemical wood pulp when imported directly or indirectly from such country, dependency, province, or other subdivision of government. 393. Mechanically ground wood pulp, one-twelfth of 1 cent per pound, dry weight ; chemical wood pulp, unbleached, one-sixth of 1 cent per pound, dry weight ; bleached, one-fourth of 1 cent per pound, dry weight : 1897 Provided, That if any coimtry or dependency shall impose an export duty on pulp wood exported to the United States the amount of such export duty shall be added, as an additional duty, to the duties herein imposed upon wood pulp, when imported from such country or dependency. 303. Mechanically ground wood pulp and chemical wood pulp, un- bleached or bleached, 10 per centum ad valorem. 415. Mechanically ground wood pulp, $2.50 per ton, dry weight ; chemi- 1890 cal wood pulp, unbleached, $6 per ton, dry weight ; bleached, $7 per ton, dry weight. 1883 393. Pulp, dried, for paper makers' use, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Allowance for Moisture in Wood Pulp.— In T. D. 16781 it was provided that the air-dry weight of wood pulp should be ascertained by adding to the bone-dry weight one-tenth of the latter, in accordance with the commercial practice at that time. In the method followed by the importer's chemist set forth in G. A. 6413 (T. D. 27543), one-ninth of the bone-dry weight was added to the latter to obtain the percentage of air-dry pulp. As the latter method appears, upon investigation, to be the one generally followed in the trade, you are hereby instructed to pursue that method hereafter. T. D. 16781 is therefore hereby amended.— Dept. Order (T. D. 32485). Rag Pulp. Previous to the present enactment the board had in several opinions construed " manufactures of cotton," and there is a strong presumption that that con- struction was adopted in the law as it is. Pulp made of cotton rags or linen rags by processes that do not destroy the integrity or strength of the fibers has 1894 1180 DIGEST OF CUSTOMS DECISIONS. undergone no sucli chemical change as would make these goods dutiable by similitude ; the pulp was rightly held dutiable, according to the material, as a manufacture of cotton under paragraph 332, or as a manufacture of ilax under paragraph 358.— Downing & Co. v. U. S. (Ct. Cu.st. Api.ls.), T. D. 32093; (O. A. 7ir)6) T. D. 31235 affirmed. Paper. — Where cotton and linen rags have been made into a pulp, imported in sheets, and where the i)r()duct shows clearly that it can bo used only as material in the making of paper, it is not "paper" within tlie meaning of paragraph 415. Similitude to Wood Pulp. — A pulp made of cotton and linen rags, the fibers of which have not been destroyed, is dutiable as " manufactures of cotton " (par. 332), or as " manufactures of flax " (par. 3.58). Being enumerated in said paragraphs it is not proper to invoke the similitude clause (par. 481) in order to make it dutiable as " chemical wood pulp, bleached " (par. 406). — T. D. 31235 (G. A. 7150) ; aflirmed by T. D. 32093 (Ct. (^ust. Appls.), supra. German Wood l*ulp Manufactured From AVood Cut in Russia. — The expression in .section 2, act of July 26, 1911, " being the products of Canada," describes and refers to wood pulp manufactured in Canada from jiulp wood, without regard to the place or country where the wood grew or was cut. Bal- four r. Sullivan (19 Fed., 578). The condition of free entry here was that the wood from which it was made must be entitled to free and unrestricted export and there was no intention to declare that the country of manufacture must al.-^o be the coimtry of origin of the raw material. Under the favored-nation clause this German wood pulp made of wood cut in Russia was entitled to free entry.— U. S. v. Castle, Gottheil & Overton (Ct. Cust. Appls.), T. D. 34554; (G. A. 7532) T. D. 34185 affirmed. Wood Pulp from Sweden. Countervailing Duty. — The royal ordinance of Sweden of July 24. 1903 (T. D. 29342), does not authorize the collector of customs to assess the counter- v.iiling duty provided in paragraph 393, tariff act of 1897, for wood pulp exjiorted from said country, no export duty being levied by said ordinance on pulp wood exported from Sweden. Act ok August 5, 1909. — It would seem otherwise as to importations made under the tariff act of August 5, 1909, and subject to duty under paragraph 406 of this act.— T. D. 30207 (G. A. 0962). DECISIONS UNDER THE ACT OF 1897. Wood Pulp from Province of Quebec. Countervailing Duty. — In the form of a license fee for the privilege of cut- ting pulp wood on public lands in the Province of Quebec 40 cents a cord is col- lected on wlMit is consumed in manufacture within Canada and 65 cents a cord on what is exported. Held, that in its essential nature this is the imposition of nn export duty of 25 cents a cord and should be considered such within the meaning of paragraph 393, providing a countervailing duty on pulp imported from a " country or dependency [which] shall impose an export duty on pulp wood." Construction of Foreign Laws. — In complying with the provision of para- graph 393 for a countervailing duty on pulp made from wood subjected to an export duty, customs ollicers are not required to pass upon (piestions of foreign constitutional or statutory construction. Their action is justified if they find correct that what, in fact, is a duty upon exportation from a foreign country has been acted upon by taxing officers throughout that country as fully as if it FREE LIST. 1181 were imposed by unquestionable authority. — Hecliendorn v. U. S. (O. C. A.), T. D. 28955; T. D. 28330 (C. C.) and Ab. 13864 (T. D. 27801) affirmed. Wood pulp manufactured in Canada from pulp wood cut on private lands in Quebec is not liable to the additional duty of 25 cents per cord under the pro- viso to paragraph 393. Such wood pulp made from wood cut on Crown lands in Quebec, Held liable to the additional duty of 25 cents per cord under said paragraph. Where the wood pulp is of a mixed character, such export duty can lawfully be assessed only on the fractional portion of the importation that was made from pulp wood liable to such export duty.— T. D. 27629 (G. A. 6445). Canadian License Fee. — The action of the Province of Quebec in imposing a license fee for cutting wood on public lands, which is reduced when the wood is manufactured into pulp in Canada, is in effect an imposition of an " export duty on pulp wood exported to the United States " within the meaning of para- graph 393, providing a countervailing duty on wood i)ulp equal to the amount of export duty imposed on pulp wood by the country of exportation. Place of Manufacture. — Pulp produced in Canada from wood cut on public lands in Quebec is subject to the countervailing duty provided in paragraph 393, irrespective of whether it is manufactured into pulp in that Province or not— Myers v. U. S. (C. C. A.), T. D. 27332; T. D. 26738 (C. C), T. D. 26659 (C. C), and (G. A. 5592) T. D. 2.5035 afflrmed. No export duty is levied by the laws and regulations of the Province of Que- bec, Canada, on wood pulp exported to the United States when manufactured from pulp wood cut on private lands as distinguished from Crown lands, and no additional duty can therefore be levied on such merchandise when imported from Canada into this country.— T. D. 27181 (G. A. 6308). Air Dry Weight. — The term " dry weight " as used in paragraph 393, provid- ing for a si)ecific duty on wood pulp, does not mean the absolute dry weight of the material, but the air dry weight as understood in commerce. U. S. v. Per- kins (66 Fed. Kep., 50; 13 C. C. A,. 324). Where a question has been raised by protest as to the accuracy of the per- centage of moisture in an importation of wood pulp, as determined by the test of the Government chemist, the board may find the correct percentage from the preponderance of evidence before it. — T. D. 26611 (G. A. 6114). Unbleached Chemical AVood Pulp, in rolls, imported from the Province of Quebec, Canada, is dutiable at one-sixth of 1 cent per pound, dry weight, under paragraph 393, and is also subject to an additional duty of 25 cents per cord in accordance with the proviso to said paragraph. In re Myers, G. A. 5306 (T. D. 24306).— T. D. 24940 (G. A. 5554). AVood Pulp — Export Duty. — The laws and regulations of the Province of Quebec, Canada, levy a license tax of 40 cents per cord on pulp wood, cut on Crown lands, which is to be manufactured in Canada into wood pulp ; but on pulp wood cut on Crown lands for manufacture outside of Canada, after expor- tation, the tax is 65 cents per cord. Held, that, in effect, this arrangement amounts to a levy by the Province of an export duty on pulp wood of 25 cents per cord. The laws and regulations of the Province of Ontario prohibit absolutely the cutting of pulp wood on Crown lands, unless such wood is to be manufactured into wood pulp in Canada. Held, that this arrangement does not operate as an export duty on such pulp wood.— T. D. 24306 (G. A. 5306). 1182 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDEU THE ACT OF 1890. Bleached Cotton riilp, diu'd, in slit-cts or cakes, licld dutiable as a manu- facture of cotton.— T. I). 13.")94 (G. A. ISOr.). Uas Pulp. — I'ulp fonipdsed of cotton, tlax. and wood (cotton chief value) is dutiai)U' as a iiiaiuif:utui-c ol" cotton and not as a manufacture of paper, as a nianufactJirc of wood, or as a nonenuincrated article. — T. 1 ». 1 l(;i)2 ((}. A. 2414). Straw I»iilp, lUeached. — Chemically prepared bleached straw puiit for paper makers' use is duti.ihh- by siinilitudc to ciKMnica! wood pulp bleached and not as a manufacture of straw nor as i)aper stock. — T. 1). 128.'")G (O. A. 1128). TJleached Wood Pulp. — Chemical wood imlp mad(^ by the soda process is bleached wood pulp.— T. D. 12214 ((J. A. 1U2.S). Chemical Wood I'ulp, Unbleached. — Certain chemical wood imlp held to be inibleached. 'J'he sini])Ie test for distinguishing bleached from unbleached wood pulp is that a droi) of either nitric acid or cliloride of lime will awv a reddish discoloration to the unbleached, while the bleached will show no discoloration. — ■ T. D. 1(»S84 (G. A. 379). Dry Weight.— The board hehl (G. A. (!;i2) that the terra "dry weight" as used in pai-agraph 415 was a commercial term meaning " air dry weight," and that in trade and connnerce it is not customary to make an allowance for moisture wliere the moisture does not «'xceed 10 jter cent. This decision was reversed by the (ircuit court In re George F. Perkins, but the decision of the circuit court was reversed February 11, 1895, by the United States (Mrc-uit Court of Appeals for the Second (Circuit, and the hndings and con- clusions of the Board of General Appraisers were conhrmed. — T. D. 15962 (G. A. 2980). 6.10. Wool of the sheep, hair of the camel, and other like animals, and ail wools and hair on the skin of such animals, and paper twine for binding any of the foregoing. This paragraph shall be effective on and after the hrst day of December, nineteen hundrealand. Australia, (Jape of Good Hoi)e. Russia, (Jreat Britain, Canada, Egyi>t, Morocco, and else- where, and all wools not hereinafter included in classes two and three. :5()2. (!lass two, that is to say, Leicester, Cotswold, Lincolnshire, Down 1909 J combing wools, Canada long wools, or otlu-r like combing wools of lOnglish blood, and u.sually known by the terms herein used, and also hair of the camel, * * * and other like animals. .303. Class three, that is to say, Donskoi, native South American, Cor- dova, Valparaiso, native Smyrna, Russian camel's hair, and all such wools of like character as have been lu'retofore usually imjiorted into the United States from Turkey, (Jreece, Syiia, and elsewhere, excepting improved wools hereinafter provided for. 3t>4. The standard samjiU'S of all wools which are now or may be here- after deposited in the jirincipal ctistomhouses of the United States, under the autliority of the Secretary of the Treasury, shall be the standards for the dassitication of wools under this Act, and the Secretary of the Treasury is authorized to renew these standards and to make such addi- tions to them from time to time as may be required, and he shall cause 1913 1909 1897 FREE LIST. 1183 f to be deposited like standards in other customhouses of the United States when tliey may be needed. 365. Whenever wools of class three shall have been improved by the admixture of Merino or English blood from their present character, as represented by the standard samples now or hereafter to be deposited in the principal customhouses of the United States, such improved wools shall be classified for duty either as class one or as class two, as the case may be. 366. The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be subjected if imported unwashed ; and the duty on wools of the first and second classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. The duty on wools of the third class, if imported in condition for use in carding or spinning into yarns, or which shall not contain more than 8 per centum of dirt or other foreign substance, shall be three times the duty to which they would otherwise be subjected. 367. Unwashed wools shall be considered such as shall have been shorn from the sheep without any cleansing; that is, in their natural condition. Washed wools shall be considered such as have been washed with water only on the sheep's back or on the skin. AVools of the first and second classes washed in any other manner than on the sheep's back or on the skin shall be considered as scoured wool. 368. The duty upon wool of the sheep or hair of the camel, * * * and other like animals, of class one and class two, which shall be im- ported in any other than ordinary condition, or which has been sorted or increased in value by the rejection of any part of the original fleece, shall be twice the duty to which it would be otherwise subject : Provided, That skirted wools as imported in eighteen hundred and ninety and prior thereto are hereby excepted. The duty upon wool of the sheep or hair of the camel. * * * and other like animals of any class which shall he changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. When the duty assessed upon any wool equals three times or more that which would be assessed if said wool was imported unwashetl. the duty shall not be doubled on account of the wool being sorted. If any bale or package of wool or hair specified in this Act invoiced or entered as of any specified class, or claimed by the importer to be dutiable as of any specified class, shall contain any wool or hair subject to a higher rate of duty than the class so specified, the whole l)ale or package shall be subject to the highest rate of duty chargeable on wool of the class subject to such higher rate of duty, ami if any bale or package be claimed by the importer to be shoddy, mungo, flocks, wool, hair, or other material of any class specified in this Act, and such bale contain any admixture of any one or more of said materials, or of any other material, the whole bale or package shall be subject to duty at the highest rate imposed upon any article in said bale or package. 369. The duty upon all wools and hair of the first class shall be 11 cents per pound, and upon all wools or hair of the second class 12 cents per pound. 370. On wools of the third class and on camel's hair of the third class the value whereof shall be 12 cents or less per pound, the duty shall be 4 cents per pound. On wools of the third class, and on camel's hair of the third class, the value whereof shall exceed 12 cents per pound, the duty shall be 7 cents per pound. 371. The duty on wools on the skin shall be 1 cent less per pound than is imposed in this schedule on other wools of the same class and condi- tion, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. 348. All wools, hair of the camel, * * * and other like animals shall be divided, for the purpo.se of fixing the duties to be charged thereon, into the three following classes : 349. Class one, that is to say, merino, mestiza, metz, or metis wools, or other wools of merino blood, immediate or remote, down clothing wools, and wools of like character with any of the preceding, including Bagdad I wool, China lamb's wool, Castel Branco, Adrianople skin wool or butcher's 1184 DIGEST OF CUSTOMS DECISIONS. wool, and such as have been heretofore usually imported into the United States from IJuenos Aires, New Zeiilaiid, Australia, ('ai)e of (lood Hope, Russia, (Jreat Britain, Canada, K^'.vpt, Morocco, and elsewhere, and all wools not hereinafter included in classes two and three. 3.'')0. Class two, that is to say, Leicester, Cotswold, Lincolnshire, down coinhinj; wools, ('anada Iouk wools, or other like coinhinj; wools of Eng- lish blood, and usually known by the terms li«>rein used, and also hair of the camel, * * * and other like animals. .Sni. Class three, that is t(» say, Donskoi, native South American, Cor- dova, Valparaiso, native Smyrna, Russian camel's hair, and all such wools of like character as have been heretofore usually imported into the Ii^nited States from Turkey, Greece, Syria, and elsewhere, excepting inijiroved wools hereinafter provided for. .'ir)2. The standard samples of all wools which are now or may be here- after deposited in tlie princii)al custondiouses of the United States, under the authority of the Secretary of the Treasury, shall be the standards for the classification of wools under this Act, and the Secretary of the Treas- ury is authorized to renew these standards and to make such additions to them from time to time as may be required, and he shall cause to be deposited like standards in other customhouses of the United States when they may be needed. 353. Whenever wools of class three shall have beeji Improved by the admixture of merino or Knf,'lish blood, from their ju-esent character as i-ejiresented by the standard samples now or hereafter to be deposited in the j)rincii)al customhouses of tlie Uiuted State.s, such improved wools shall be classitied for duty either as class one or as class two, as the case may be. 354. The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be subjected if imported unwashed; and the duty on wools of the first and second classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported lui washed. The duty on wools of the third class, imT)orted in condition for use in carding or 1897/ spiiiniiij,' into yarns, or which shall not contain more than ei.^ht per centum of dirt or other foreign substance, shall be three times the duty to which they would otherwise be subjected. 355. Unwashed wools shall be considered such as shall have been shorn from the sheep without any cleansing; that is, in their natural condition. Washed wools shall be considered such as have been washed with water oidy on the sheep's l)ack, or on the skin. Wools of the first and .second classes washed in any other manner than on the sheep's back or on the skin shall be considered as scoured wool. 356. The duty upon wool of the sheep or hair of the camel, * ♦ ♦ and other like animals, of class one and class two, which shall be im- I)orteer centum ad valorem. J?S7. Wools on the skin shall pay the same rate as other wools, the quantity and value to be ascertained under such rules as tlie Secretary of the Treasury may prescribe. 352. All wools, * * * shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes : 353. Class one, clothing wools: That is to say, merino, mestiza, metz, or metis wools, or other wools of merino blood, inunediate or remote, down clothing wools, and wools of like character with any of the pre- ceding, including such as have been heretofore usually imported into the United States from Buenos Aires, New Zealand, Australia, Cape of Good Hope. Ru.ssia, Great Britain, Canada, and elsewhere, and also including all wools not hereinafter described or designated in classes two and three. 354. Class two, combing wools : That is to say, Leicester, Cotswold, Lincolnshire, down combing wools, Canada long wools, or other like combing wools of English blood, and usually known by the terms herein used, * * *. 355. Class three, carpet wools and other similar wools : Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and including all such wools of like character as have been heri'tofore usually imjiorted into the United States from Turkey, Greece, Egypt, Syria, and elsewhere. ,'i50. The duty on wools" of the first class which shall be imported washed shall be twice the amount of the duty to which they would be subjected if imported unwashed ; and the duty on wools of all cla.sses which shall be imported .scoured shall be three times the duty to which they would besubjectiMl if imported unwashed. Tlu> duty upon wool of the sheep, * * * which shall be imporled in any other than ordinary condi- tion, as now and heretofore practiced, or which shall he changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise sub- ject. 357. Wools of the first class, the value whereof at the last port or place whence exported to the United States, excluding charges in .such port, shall be 30 cents or less per pound, 10 cents per pound ; wools of the same class, the value w'hereof at the last port or place whence ex- ported to the United States, excluding charges in such port, shall ex- ceetl 30 cents per jjound. 12 cents per pound. 3.58. Wools of the second class, * * * (jio value whereof, at the last port or place whence exported to the United States, excluding charges in such port, shall be 30 cents or less per pound, 10 cents per pound ; wools of the same class, the value whereof at the last port or 1883 FEEE LIST. 1187 f place whence exported to the United States, excluding charges in such port, shall exceed 30 cents per pound, 12 cents per pound. 359. Wools of the third class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be 12 cents or less per pound, 2^ cents per pound; wools of the same class, the value whereof at the last port or place whence ex- ported to the United States, excluding charges in such port, shall ex- ceed 12 cents per pound, 5 cents per pound. 360. Wools on the skin, the same rates as other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury , may prescribe. DECISIONS UNDER THE ACT OF 1913. Paper Twine dutiable as a manufacturer of paper under paragraph 332. unless a declaration is attached to the invoice and an affidavit submitted by the importers that it is intended for use in the binding of wool of the sheep, etc.— Dept. Order (T. D. 34268). Duty on Wool, Act of 1913. — The proviso in paragraph 650 of the act of 3913, providing that " this paragraph shall be effective on and after the 1st day of December, 1913, until which time the rates of duty now provided by Sched- ule K of the existing law shall remain in full force and effect," was designed to continue the rates upon wool as part of the new act until the 1st of De- cember, 1913. Consequently, wool which was withdrawn from warehouse and entered between said dates was properly classified at the rate provided by paragraph 370 of the act of 1909. And a claim by the importer that there was no wool schedule between said dates, and that consequently this importation should be assessed as a nonenumerated article, is overruled. G. A. 7577 (T. D. 34599) and G. A. 7578 (T. D. 34600) cited.— T. D. 35104 (G. A. 7676). DECISIONS UNDER THE ACT OF 1909. Appraiser's Classification. — The appraiser reported the wool at 4 cents per pound, and the importers argue from this that the collector had no right to liquidate the entry at 7 cents. In the entry the wool is stated as 5,747 pounds, and the total value, after deducting what are claimed to be nondutiable charges, expressed in United States currency, is $702. This would bring the value of the wool above 12 cents. Acting upon this calculation the collector liquidated the entry as of high-duty wool. In this he was correct. — Ab. 33155 (T. D. 38660). Naphthalin in AVool. — Naphthalin, being made free of duty by paragraph 536, tariff act of 1909, where such an article in the form of a powder is intro- duced into bales of wool as a disinfectant, its weight should be deducted from the gross weight of the wool and allowed as tare. — T. D. 32068 (G. A. 7304). DECISIONS UNDER THE ACT OF 1897. Cabretta Skins. Wool. — The growth on cabretta skins is properly classified as " wool " under Schedule K, tariff act of 1897. Evidence as to the commercial meaning of the term " wool " should be given hy dealers in wool ; and testimony that the growth on cabretta skins is not wool is inadmissible if given by dealers in other materials, as skins, hair, etc. — Johnson v. U. S. (C. C. A.), T. D. 29376; T. D. 28538 (C. C.) and Ab. 13004 (T. D. 27649) affirmed. The wool imported on the skins of the animal known as the cabretta, which Is a cross between the sheep and the goat, held to be wool of class 3, dutiable 1188 DIGEST OF CUSTOMS DECISIONS. at 3 cents por pound under parajiraph.s 358 and 360. T. D. 2711)1 followed. — T. D. 27258 (G. A. 0;W3). Sheepskins with iiii. Wdoi. On. — In rejxard to certain skins of the cabretta, a hybrid resulting from a cro.ss between a sheep and a jioat. If (Id, that they are "sheepskins" wilhin llie ineaninj: of iiara^raph 0G4, excluding from free entry "sheepskins witli tlie wool on," and that the growth on such skins is properly subject to the duties provided in Schedule K for wool on the skin. — .Tohn.son v. U. S. (C. C. A.). T. D. 27191; T. D. 26487 (C. C.) and Ab. 1980 (T. D. 25411) aUirmed. Camels' Hair for IJrushes. — The pi'otest related to merchandise in bunches and varying in length from 1 to lA inches, wliicli is used in the manufacture of artists' brushes. The board held tliat It had been properly classified as camels' hair under paragrajihs 350 and 357, overruling the importer's conten- tion that it was free of duty as animal hair under paragraph 571. — Ab. 17297 (T. D. 28512). Cape Slieepskins with Wool On. Wool. — Staxdaki) Samples. — The standard samples of wool prescribed by the Secretary of the Treasury on the authority of paragrai)h 352 are conclusive in respect to classification and quality, except perhaps where the issue is one of fraud or mistake; and regulations in respect to such .samples are not subject to review by the courts or the F.oard of (ieneral Appraisers. — U. S. v. American Express Co. (C. C), T. D. 30368; Ab. 19295 (T. D. 29119) reversed. Wool From the Island of Curacao, remotely of merino blood, is dutiable at 11 cents per pound, as wool of the first class, under the provisions of para- graphs 348, 349, 355, and 357, and is not dutiable at 4 cents per pound under paragraphs 351 and 358.— T. D. 21345 (G. A. 4472). Wool of English Blood containing no perceptible mixture of merino, although imiiorted from. New Zealand, is wool of class 2. The test is the quality and not the place of origin. — Hempstead v. U. S., 116 Fed. Rep., 99. Leicester Wool. From New Zealand. — Wool the Oeece of the Leicester sheep imported from New Zealand is ujore specifically provided for in paragraph 350 than in para- graph 349. Congressional Intent. — The phrase in paragra[)h 349 "and all wools not hereinafter included in classes two and three " operates to exclude from classilication under paragraph 349 such wools as are s[)ecified in or usually known by the terms u.sed in paragraph 350. Classification. — Leicester wool, irrespective of the country of origin, is dutiable at the rate of 12 cents per pound under paragraphs 350 and 357. — T. D. 26606 (G. A. 6109). Mi.\ed Wools. " Change in Condition." — Where white and black Iceland wools, which commercially have always been dealt in and imported separately, have, with the intention of obtaining a lower rate of duty, been mixed together in the same bale, but without being subjected to any other alteration by chemical or mechanical means, they are "changed in condition," within the meaning of paragraph 356. even though 11h\v can aflerwards be restored to their original state. DoT'ULE Duty. — While and hlaek wools were changed in condition by mixing them together in the same bale for the purpose of making the combination subject to the duty which would be applicable to the black wool if imported separately. Held, that, as to the white wool, that the change was, within the PKEE LIST. 1189 meaning of paragraph 356, " for the purpose of evading the duty to which it would otherwise be subject," and tliat under the further provision in the same paragraph it is therefore liable to " twice the duty to which it would otherwise be subject ;" but not so as to the black wool, inasmuch as it is subject to the same rate of duty wliether classified according to its mixed or to its original condition. Where wool has been changed in condition for the purpose of evading duty, and, as provided in paragraph 356, becomes liable to " twice the duty to which it would otherwise be subject," the duty which is thus doubled is that which would have been applicable if the wool had been imported in its original condition. Average Aggregate Value. — Section 2912, Revised Statutes, providing, as to wool of different qualities imported in the same package, that its classification shall be determined according to the " average aggregate value of the contents " of the package, does not apply to wools which within the meaning of para- graph 350 have been changed in condition for the purpose of evading duty. — Stone & Downer Co. v. U. S. (CO.), T. D. 27515; (G. A. 5629) T. D. 25168 affirmed. Panderma Wool, represented by standard sample No. 146, is classified as wool of the first class.— T. D. 25424 (G. A. 5721). Weight of Wool on the Skin. — If an appraiser in making his estimate of the weight of wool on the skin proceeds according to the method prescribed by the Secretary of the Treasury under paragraph 360, his estiuuite is con- clusive; and consequently an estimate made by the importers becomes imma- terial, even though more correct. As a basis of relief from an excessive esti- mate, the importers must first show by direct and positive proofs that the ap- praiser did not proceed properly. Where the Treasury regulations prescribe that in ascertaining the amount of wool on imported sheepskins " a reasonable number " shall be sheared, it will not be assumed that 8 out of 20,000 was not a reasonable number, where there iii^ evidence that the skins sheared represented a correct average of the entire sliipment, and there is no direct and positive evidence to the contrary. The question of what is " a reasonable number " is one of fact, to be determined by evidence.— U. S. v. Thomas (C. C), T. D. 30646; Ab. 10482 (T. D. 27209) reversed. DECISIONS UNDER THE ACT OF 1894. Carbonization. — Carbonizing is the treatment of wool with a bath of sulphuric acid which does not injure the animal fiber but decomposes or disintegrates burs and other extraneous vegetable matter. By a further process the disorganized vegetable matter is crushed and blown out of the wool. As the object of carbonizing is to bring dirty wool up to the standard of that which is naturally clean, it is not always easy to distinguish between the two.— T. D. 18147 (G. A. 3904). Samples of Wool. — Wool imported in 1893 and placed in bonded ware- house. Samples delivered to importer prior to August 28, 1894. Wool with- drawn after August 28, 1894, and the wool liquidated free of duty under the act of 1894. The samples were assessed for duty xnider the act of 1890, but claimed to be entitled to free entry. Held dutiable.— T. D, 16476 (G. A. 3229). 1190 DIGEST OF CUSTOMS DECISIONS. DECISIONS UNDER THI^l ACT OF ISOO. Nortli (^Iiina Sheep, Fleeces <»f. — Certain b.ilcs ol' iiicrcliaiidisc ])iiri)orting 1'> he the fleeces of the iniiinproved North China slicei) wei-c iniimilcd from ShaiiKliai, the papers heing reguhir and free from all (luestions of fraud. The goods consisted of very low grade wool, containing a large mixture of coarse, short hair, and cost 3 cents a pound in Shanghai, and was worth l)ut 9 cents in Baltimore. The importer testified that he had lived in China and had dealt in the fleeces of China sheep, and that the importation consisted of such fleeces. The customiiouse expert, however, testified that the hair in the lleece was goafs hair, and on this evidence the collector and hoard of appraisers placed the im- portation in cla.ss 2, paragraph 377. If eld, that an appellate court, taking judi- cial notice of the fact that a large pro])ortion of hair grows on the bodies of unim- proved sheep, would find that the whole importation consisted of the fleece of the sheep, and therefore belonged to class 3, reversing the circuit court. — Lyon V. Marine (G. C. A.), 55 Fed. Rep., 964. Goat Hair. — Angora goat hair with an admixture of cattle hair and third- cla.ss wool, imported and invoiced as cattle hair and claimed to be free. Forfeiture proceedings decided in favor of the imp»)rters. The question whether the merchandise was wool or hair held nol to have l»een involved in the forfeiture proceedings and the merchandise dutial)le at 10 cents per pound under the act of 1SS3 and 12 cents per iiound under the act of 1890. — T. D. 13496 (G. A. 1798). Goat Hair, Mixed. — A mixture of goat hair and calf hair held dutiable as wool, class li. and not free as raw animal hair.— T. D. 13772 (G. A. 1966). Goat Hair Selected and Iiun<'hed, pi-epared for brushniakei's' use, held dutiable at 24 cents per pound undi-r i)aragraphs 377. 3S3. and 384. — T. D. 1.3942 (G. A. 2047). Alum Tanned Sheepskins With the Wool on are dutial)le at 12 cents per pound under paragraphs 377,384. and 387 and not as furs dressed on the skin nor a."? dres.sed -^heeijskins.— T. D. 13804 (G. A. 1998). Wool. — The importation of wool separated as to colors by entire fleeces, the colors being of different values, and entered for duty as washed wool of the third class, is uoi within the paragrai)h imposing double duty. Adirming 50 Fed. Rep., 910. This proviso can not be restricted to those classes of wool ui)on which the act assesses duty by the term "unwashed." — In re Higgins (C C. A.), 55 Fed. Rep., 278. Pulled Wool Dutiable as Scoured. — Montevideo merino wool, class 1, I>ulled from the skins, the pelts being simply .spouted with cold water, should be classified as scoured wool.— T. D. 11400 (G. A. 683). Sorted Tliird-Class Wool. — Certain TOast India wool held to be dutiable viz, white Joria at 64 cents and yellow Knelat and yellow Joria at 82 cents. — T. D. 14054 (G. A. 2105). DECISIONS UNDER THE ACT OF 1883. Wool imported which had been scoured, then carded and prepared, then put upon a comb from which it comes in long lengths, known as slivers or stubbing. It is then i)ut through a process called grilling, which forms the slivers into a less number of slivers of greater thickness. These slivers are then taken into the drawing room and finished, from whence they come out in the form of round balls called tops. The.se tops become new articles of mer- chandise which are sold to .spinners, who spin them into worsted yarn. The FREE LIST. 1191 collector first classed the wool as waste and fixed a duty at 10 cents a pound, which was paid ; but subsequently the collector imposed a duty of 10 cents a pound on the whole importation as wool of the first class, costing under 30 cents a pound in the unwashed condition, then trebled the duty because im- ported scoured ; and then doubled the result upon the ground that the tops had been changed in their character or condition for the purpose of evading the duty. The importer declined to pay, and the United States sued. Held, that the duty of 60 cents a pound was properly imposed. — Patton v. U. S., 159 U. S., 500 ; 46 Fed. Rep. 461, affirmed. A wool was originally placed in the third class by the examiner, who after- wards, upon the orders of the appraiser, made another examination and placed it in the second, and, upon the refusal of the appraiser to indorse, made a third examination and placed it in the first class. On trial several experts testified, upon seeing the wool for the first time, that it was plainly clothing wool (first class). Held, the fact of the original judgment of the Government examiner was evidence for the importer as to the grade of the wool and to impeach the reliability of the expert testimony for the United States. In the phrase, " wools of merino blood immediate or remote," " remote " is limited to mean within the limit of merino blood requisite to characterize the wool as possessing merino qualities and adding to the value. Where an article has been finally placed in a class other than that in which it was originally and the collector brings suit to recover the excess of duty, he is entitled to a presumption that it is rightfully placed in said other class, and the burden of proof is on the defendant to prove that it rightfully belonged to the class in which it had been formerly placed. — U. S. v. Midgley (D. C), 42 Fed. Rep.. 668. DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Wool. — The specific duty by weight is to bo calculated on the same number of pounds in each case, and is to be twice the amount for washed that it is for unwashed wool, and the ad valorem duty on washed wool is to be twice tiie ad valorem duty on the same number of pounds of unwashed wool. In this case there was imported 8,294 pounds of w-ashed wool valued at $1,627. Had it been unwashed it would have been valued at $813.50. The collector exacted 20 cents a pound specific duty and 22 per cent ad valorem on the washed value ($1,627). He .should have collected 20 cents a pound and 22 per cent on the unwashed value (.$813.50).— Arthur v. Pastor, 109 U. S., 139. The provision that duty on wool of the first class imported washed, shall be twice the amount of the duty to which it would be subjected if unwashed, must, in view of the necessities of its practical application, be construed to require a doubling of the specific and ad valorem rates and not a computation of the amount of duties which the law would impose on the number of pounds of unwashed wool, and then a doubling of this amount. — Foster v. Simmons, 9 Fed. Cas., 573. Buenos Aires sheepskins, imported with the wool on and dried, but not dressed, usually invoiced as sheepskins and known in commerce by that name, are dutiable as nonenumerated articles under the act of July 30, 1846, and not as wool unmanufactured or as rawhides and skins of all kinds, whether dried, salted, or pickled. Although the chief value of the sheepskins is the wool, and a large proportion of those imported are after importation shorn for the wool, yet the well-known commercial designation of the article as a whole must govern, and the Gov- ernment can not appraise the wool and the pelt separately and charge duty 1913 1909 1897 1192 DIGEST OF CUSTOMS DECISIONS. on the foriuor uiidor SiIkmIuIo C {act of lS4r>) as wool unnianufactured. — CoKJ^ill 1-. Lawrence (1 Hlatcli., 002), G Fed. Cas., 0. This section is not the only one which may be applicable to an impor- tation of wool invoiced at less than 7 cents per pound and not mixed. Under the seventh section of this act the collector may order an appraisement, and if that results in a valuation over 7 cents per pound the ad valorem and specific duty provided for by the act of May 19, 1828 (4 Stat., L'7(i), must be levied, the appraisal being conclusive of the value. — Rankin r. lloyt. 4 How., 327. 05 1. Wool wastes: All noils, top waste, card waste, slubbing waste, rovinj^ waste, riii.i: waste, yarn waste, bur waste, thread waste, gar- netteil waste, shoddies, nuinuo, llocUs, wool extract, carhoiuzed wool, carbonized noils, and all ollu'r wastes not specially jirovidi-d for in this section. This paragrajth shall lie eft'ective on and after the lirst day of December, nineteen hundred and thirteen, until which time the rates of duty now provided by Schedule K of the existing law shall re- main in full force and effecj:. 372. Top waste, slubbing waste, roving waste, ring waste, and gar- netted waste, 30 cents per pound. 373. Shoddy, 20 cents per ixiund ; noils, wool extract, yarn waste, thread waste, and all other wastes comixised wholly or in part of wool, and not specially provided for in this section, 20 cents per pound. 374. Woolen * * *, mungo, and tiocks. 10 cents per pound. 301. Top waste, slubbing waste, roving waste, ring waste, and gar- netted waste, 30 cents per pound. 3C2. Shoildy, 25 cents per pound ; noils, wool extract, yarn waste, thread waste. ;ind all other wastes composed wholly or in part of wool, and not specially provided for in this Act, 20 cents i)er pound. 363. Woolen * * *. mungo, and flocks, 10 cents per pound. 279. On flocks, mungo, shoddy, garnetted waste, and carded waste, and carbonized noils, or carl)onized wool. If) per centum ad valorem, * * * G85. * * *, noils, yarn waste, card waste, bur waste, slubbing waste, roving waste, ring waste, and all waste, * * * all the foregoing not otherwise herein provided for. (Free.) 388. On noils, shoddy, top waste, slubbing waste, roving waste, ring waste, yarn waste, granetted waste, and all other wastes composed wholly or in part of wool, the duty shall be 30 cents per pound. 389. On woolen * * *, mungo, and flocks, the duty shall be 10 cents per pound. 361. Woolen * * *, shoddy, mungo, waste, and flocks, 10 cents per ])ound. DECISIONS UNDI'^U THE ACT OF 1913. Mohair Backings.— On the authority of G. A. 7649 (T. D. 34997), allirmed in U. S. V. Kingk (6 Ct. Cust. Appls. 137; T. D. 35392), the mohair backings were held free of duty under paragraph 651. — Ab. 38863. IMoliair Noils,— Tleviewing the authorities bearing on the paragraph of the tarilf involved, it is clear that the "wool wastes" of paragraph 651, embracing as it does all noils, includes noils of hair from Angora or alpaca goats. — Crimmins & I'ierce et al. v. U. S. (Ct. Cust. Appls.), T. D. 35392; (G. A. Ab. 36701) T. D. 34865 reversed and (G. A. 7649) T. D. 34997 affirmed. Mohair Waste. — Garnetted mohair waste, classified under paragraph 384, was held free of duty under paragraph 651 on the authority of U. S. v. Kingk (6 Ct. Cust. Appls., — ; T. D. 35392).— Ab. 37976. Scraps of Sheepskin with Wool Thereon. — Small scraps of sheepskin with wool on them are not dutiable under paragraph 384 as waste not specially pro- vided for. but are free of duty as wool waste under paragraph 651. By para- graph 651 Congress intended to admit free of duty all forms of wool waste. — T. D. 35714 (G. A. 7774). 1894 1890 1883 PEEE LIST. 1193 DECISIONS UNDER THE ACT OF 1S97. Allowances for Unusual Absorption of Sea Water. — Where iniportecl woolen noils (dutiable under paragraph 362. tariff act of 1897) have become saturated with sea water, so as to absorb while in transitu an unusual amount of moisture, the weight of which is ascertainable with reasonable certainty, the importer is entitled to have the entry liquidated on the basis of the landed weight of the goods, less the weight of the water. While compliance with article 851, Customs Regulations, 1892, is recom- mended as desirable. Held, that, in a hearing before the board of classifica- tion, the importers' contention in such a case may be established by the ordinary rules of evidence. (Following U. S. v. Goodsell, C. C. A., 91 Fed. Rep., 519, and In re Goodsell, G. A. 4408).— T. D. 22078 (G. A. 4G72). Woolen Kags. — Held, that certain clippings produced in the manufacture of woolen garments are dutiable under paragraph 363 as " woolen rags," and not under paragraph 362, relating to wool waste. — U. S. v. Pearson (C. C. A.), T. D. 26394; T. D. 25317 (C. C.) affirmed. DECISION UNDER THE ACT OF 1894. " Extracts Cheviot." — The merchandise is invoiced as " Extracts Cheviot." It is produced from cloth clippings or rags composed of cotton and woolen yarns or threads, by treating the same in an acid bath by which the vegetable fibers are carbonized and destroyed. The product is subsequently washed and dried. Said merchandise is not rags nor waste, nut partly manufactured shoddy. — T. D. 18151 (G. A. 3908). DECISIONS UNDER THE ACT OF 1890. Mohair Flocks dutiable as flocks.— T. D. 13002 (G. A. 1553). Alpaca Noils held dutiable as noils and not as wool of class 2. — T. D. 12680 (G. A. 1329). Chinese Camel's-Hair Noils, being the short hair of the camel obtained by combing, are dutiable as noils and not as camel's hair of the second class nor as waste.— Lobsitz v. U. S. (C. C), 75 Fed. Rep., 834.— T. D. 15232 (G. A. 2725). Duty on Waste Pieces of AVaterproof Garments. — Waste pieces of cloth composed in part of rubber, cotton, and wool held dutiable as waste composed in part of wool and not as waste not specially provided for. Reversing T. D. 13215 (G. A. 1636). The fact that the wool was not utilized after importation does not affect the classification. Note T. D. 15550.— U. S. v. Cummings (C. C), 65 Fed. Rep., 495. Cotton and Wool Waste, the refuse thrown off in the manufacture of cotton and wool fabrics, is dutiable as waste and not free as cotton waste or flocks.— T. D. 13217 (G. A. 1638). Wool Waste and Rags, Mixed. — Merchandise consisting in part of wool rags and in part of wool yarn, and thread waste, as waste. — T. D. 12986 (G. A. 1537). DECISIONS UNDER THE ACT OF 1883. Wool Noils. — Carded wool noils made from improved turkish wool, of Merino blood, and in a scoured condition, held dutiable as scoured wool, class 1, and not as wool of the third class as noils made from carpet wool. — T. D. 10495 (G. A. 145). 1194 DIGEST OF CUSTOMS DECISIONS. Ring Waste, refuse material produced in tlie process of spinning wool, is waste.— T. D. lUTr)2 (G. A. 305). " Wool Waste " as employed in the tariff acts signifies such parts or I);irticlt's of wool as are thrown off in the several processes of manufacture of wool in wool or worsted fabrics, and docs not include wool widcli has been prepared for .spinning, and artificially and intentionally made into a form like such parts or particles, even if sometimes called "waste" in trade. — U. S. v. Patton (I). C), 46 Fed. Rep., 461. DECISION UNDER STATUTES PRIOR TO THE ACT OF 1883. Wool Waste. — Pulverized wa.ste or Hock or shoddy, being the refuse thrown off in shearing or finishing woolen cloths, having been imported and u.sed inidcr those names prior to this act, and being so known in trade and com- merce, is liable to a duty of 5 per cent as wa.ste or shoddy and not imder Schedule C as a manufacture of wool. — Lennig v. Maxwell (3 Blatchf., 125), 15 Fed. Cas., 312. C53. Original paintings in oil, mineral, water, or other colors, pastels, original drawings and sketches in pen and ink or pencil and water colors, artists' proof etchings unbound, and engravings and woodcuts unbound, original sculptures or statuary, including not more than two replicas or reproductions of the same; but the terms "sculpture" and "statuary" as used in this paragraph shall be understood to include professional productions of sculptors only, whether in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal, or whether cut. carved, or otherwise wrought by hand from the .solid block or mass of marble, stone, or alabaster, or from metal, or cast in 1913 bronze or other metal or .substance, or from wax or i)lastei-, made as the professional productions of sculptors only; and the words "paint- ing •' and " .sculpture " and " statuary " as use(l in this paragraph shall not be understood to include any articles of utility, nor such as are made wholly or in part by stenciling or any other mechanical process; and the words " etchings," " engravings," and " woodcuts " as used in this paragraph shall l)e understood to include only such as are printed by hand from plates or blocks etched or engraved with hand tools and not such as are iirinted from plates or blocks etched or engraved by photochemical or other mechanical processes. 717. Works of art, including i)aintings in oil, mineral, water, or other colors, pastels, original drawings and sketches, etchings, and engrav- ings, and sculptures, which are proved to the satisfaction of the Secre- tary of the Treasui'y under rules prescribed by him to have been in existence more than twenty years prior to the date of their importation, but the term " sculi)tures " as herein used shall be understood to include professional i)roductions of sculptors only, whether round or in relief, 1909 in bi-on/.c, marble, stone, terra cotta, ivory, wood, or metal ; and the word "painting," as used in this Act, shall not be understood to include any article of utility nor such as are made wholly or in part by stencil- ing or any other mechanical proce.ss; and the words "etchings" and " engravings," as u.sed in this Act, shall be understood to include only such as are i)rintetit bonds shall be given for the payment to the I'nited States of such duties as may be imposed by law upon any and all of such articles as shall not be reexported within six months after such importation. 1894 1890 FREE LIST. 1197 DECISIONS UNDER THE ACT OF 1909. Regulations governing articles imported under six montlis' bond. — Dept. Order (T. D. 33S06). Photographic Films, classified under paragraph 474, and magic-lantern slides, classified is manufactures of metal under paragraph 199, were claimed free of duty under paragraph 714. Protest overruled. — Ab. 37768. DECISIONS UNDER THE ACT OF 1890. 3IotlcIs of Invention (Printing Machine). — A printing machine imported for exhibition and to sell the patent right held not to be free. It is not a scientific or philosophical apparatus.— T. D. 12579 (G. A. 1263). Pictures and Paintings for E.vliibition. — A company incorporated in this country for the purpose of importing pictures and paintings not for sale, but for purposes of exbibition and then reexportation, and which is in fact estab- lished in part as an advertising adjunct of a commercial firm of art dealers and publishers, whose name it adopts, whose place of business it uses gratuitously for its exhibition, and whose employee is its general manager, is not an " asso- ciation established in good faith expressly and solely for the promotion and encouragement of science, art, or industry," within the meaning of this para- graph.— U. S. V. Boussod-Valladon Co. (C. C. A.), 71 Fed. Rep., 503, reversing 66 id., 718, and affirming T. D. 11225 (G. A. 584). 654. Works of art, collections in illustration of the progress of the arts, sciences, agriculture, or manufactures, photographs, worlds in terra cotta, parian, pottery, or porcelain, antiquities and artistic copies thei'eof in metal or other material, imported in good faith for ex- hibition at a fixed place by any State or by any society or institution established for the encouragement of the arts, science, agriculture, or education, or for a municipal corporation, and all like articles imported in good faith by any society or association, or for a municipal corpora- tion, for the purpose of erecting a public monument, and not intended for 1913 sale nor for any other purpose tban herein expressed ; but bond shall be given under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used con- trary to this provision, and such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs : Pro- vided, That the privileges of this and the preceding paragraph shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. 715. Works of art, collections in illustration of the progress of the arts, sciences, or manufactures, photographs, works in teri-a cotta, parian, pottery, or porcelain, antiquities, and artistic copies thereof in metal or other material, imported in good faith for exhibition at a fixed place by any State or by any society or institution established for the encourage- ment of the arts, science, or education, or for a municipal corporation, and all like articles imported in good faith by any society or association, or for a municipal corporation for the purpose of erecting a public 1909 monument, and not intended for sale, nor for any other purpose than herein expressed ; but bonds shall be given under such rules and regula- tions as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs : Provided, That the privileges of this and the pre- ceding section shall not be allowed to associations or corporations en- gaged in or connected with business of a private or commercial character. 1198 DIGEST OF CUSTOMS DECISIONS. 702. Works of art, colh'ctions in illiist ration of the prosross of the arts, sciences, or inanufactnn's, photof^raiihs. works in terra cotta, parian, pottery, or jxircelain, ant iipiities, and ai-tistic copies tliereof in metal or other material, imported in j^ood faitli for t'xhil)ition at a fixed place by any State or by any society or institution established for the encourajie- ment of the arts, science, or education, or for a municipal corj)<)ration, and all like articles imported in good faith by any society or association, or for a nnmicipal cori>oration for the i)urii(ise of erectin^' a pnl)lic monu- 1897 ment. and not intended lor sale, nor for any other p\iri)osc tiian herein expressed; but bonds shall be given under such rules and re.^uhitions as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject, at any time, to examination and insi)ection by the pr(i])er oflicers of the customs: Provided, That the lu-iviles^es of this and tlH» i)receding section shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. 688. Works of art, collections in illustration of the progress of the arts, science, or manufactures, photographs, works in terra cotta, parian, pottery, or i)orcelain, and artistic copies of antitpiities in metal or other material, hereafter imported in good faith for i>erninnent exhibition at a fixed place by any society or institution established for the encourage- ment of the arts or of science, and all like articles imported in good faith by any society or association for the puri»ose of erecting a public nionu- nient, and not intended for sale, nor for any other purpose than herein ^°°^ expressed ; but bonds shall be given under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may ac<"rue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall he subject, at any time, to exanunation and inspection by the proper officers of the customs: Provided, That the privileges of this an allowed to associations or coniorations engaged in or connected with busine.ss of a i)rivate or connnercial char- acter. Sec. 2001). .\ll works of art. collections in illustration of the progress of the arts, science, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, and artistic copies of aidi(iuities in metal or otlier material, hereafter imported in good faith for permanent exhi- bition at a fixed place by any society or institution established for the encouragement of the arts or science, and not intended for sale, nor for any other puri)ose than is hei-einbefore expressed, and all such articles, imported as aforesaid, now in bond, and all like articles imported in good faith by any society or association for the purpose of erecting a public moiunnent, and not for sale, shall be admitted free of duty, under such regulations as tlie Secretary of tiie Treasury may prescribe: Pro- vided, That the parties imiiorting articles as aforesaid shall be required to giv(^ bonds, with suflicient sureties, under such rules and regulations as the Secretary of the Treasury may prescribe, for tlie i)ayment of law- ful duties which may accrue should any of tlie articles aforesaid be sold, transferred, or used contrary to the provisions and intent of this act. 1883 FREE LIST. 1199 DECISIONS UNDER THE ACT OF 1909. Picture Frames — Free Entry. — Where pictures are admitted free of duty under bond for exhibition under jiaragrapli 715 the frames should also be passed free of duty.— Dent. Order (T. D. 33728). Statue Imported for a Club. — The principal purpose of the Olympic Club is to encourage athletics, and to do this a regular corps of teachers is em- ployed to give systematic physical instruction. Such an insti*:ution is engaged in educational work and a statue artistic in character imported for exhibition in the club falls within the terms of paragraph 715 and was entitled to free entry.— U. S. v. Olympic Club (Ct. Cust. Appls.), T. D. 34442; (G. A. Ab. 33652) T. D. 33763 affirmed. DECISIONS UNDER THE ACT OF 1897. Frame for Painting Held Free if the Painting Is Covered by Para- graph 702. — This ruling is not to be regarded as a precedent to be applied to importations under anj' other paragraphs of the free list. As an example, it is not an authority for admitting free of duty the frames on paintings by American artists residing abroad, which paintings are themselves free under paragraph 703, for obviously the frame is not " the production of an American artist."— Ab. 14973 (T. D. 28074). Specimens for Educational Institutions. — Certain pieces of marble were held free of duty under paragraph 702 as specimens imported for an educa- tional institution.— Ab. 17983 (T. D. 28703). DECISIONS UNDER THE ACT OF 1890. Japanese Antiquities for a Private Museum are not free. — T. D. 11579 (G. A. 754). Korean Collection for Stanford University. — Articles of silk wearing ap- parel, jewelry, swords, court robes, and other articles forming a collection of curiosities and of objects indicating the life of the people of Korea imported for the museum of Leland Stanford University, are free. — T. D. 13875 (G. A. 2028). 655. Works of art, productions of American artists residing tem- porarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation or incorporated religious society, college, or other public institution, including stained or painted window glass or stained or painted glass windows imported to be used in houses of worship, and excluding any article, in whole or in part, molded, cast, or mechanically wrought from metal within twenty years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 716. Works of art, productions of American artists residing tem- porarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation or incorporated religious society, college, or other public institution, except stained or painted window glass or stained or painted glass windows, and except any article, in whole or in part, molded, cast, or mechanically wrought from metal within twenty years prior to importation ; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 1913 1909 1894 1890 1200 DTOEST OF CUSTOMS DECISIONS. 703. Works of art, the production of Americiin artists residiiy? tem- pdrarily aliroad. i>r otlier works of art, iiicludiiif,' i)i('torial i>aiii1iiiRS on glass, im|Mirt('d expressly fur presentation to a national institution, or 1897 '*' '^"-^ State or nninicipal corijoratioii or incori)orated relif^ious society, college, or otiier public institution, except stained or painted window glass or stained or painted glass windows; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 68G. Works of art, the pniduct ion of American artists residing tem- jiorarily abroad, or other works of art, including pictorial paintings on glass, lm[»nrte(l ex|tressly for i)resentation to a national institution, or to any State or municipal corporation or incorporated religious .society, college, or other public institiition, including stained or painted window glass or stained or i)ainted glass windows; but sucli exemption shall be subject to such regulations as the Secretary of the Treasury may pre- scribe. 757. Works of art, the production of American artists residing tem- porarily abroad, or other works of art, including pictorial jiaintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation or incorporated religious .society, college, or other ]Miblic institution, including stained or painted window glass or stained or painted glass windows; but such exemption shall be subject to such regulations as the Secretary of the Treasury may pre- scribe. Sin. Works of art, painting, statuary, fountains, and otlier works of art, tlie pnxhiction of American artists. I'>ut the fact of sucii produc- tion must be verilied by the certificate of a consul or minister of the United States indorsed upon the written declaration of the artist; paintings, statuary, fountains, and other works of art, imported ex- pressly for the i)resentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society. Tariff Act of October 3, 1913. — Regulations under the tariff act of August D, 1009, and other acts extended to importations under the act of October 3, 1913.— Dept. Order (T. D. 33768). DECISIONS UNDER THE ACT OF 1913. Stained Glass Windows for Use in Houses of AVorship. — The legislative history of that portion of paragraph 655 that relates to painted or stained glass windows shows clearly, and the language itself must be taken to show, that it is a complete and independent provision, in no wise modified or affected by the clause of exclusion in the paragraph. Houses of worship are those designated as beneficiaries in importing free of duty painted or stained glass windows, and they are so entitled whether incorporated or not. — Perry, Ryer & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35462; (G. A. 7690) T. D. 35168 reversed. DECISIONS UNDER THE ACT OF 1909. Bible Stand. — There is no dispute that the article in question Is one of utility as well as of ornament, and the question of whether it was properly sub- jected to duty on entry must be determined from the character of the orna- mentation it bears, and this consists only of a carved eagle. On the record before us the protest nuist be overruled. U. S. v. Perry (140 U. S., 71). — Ah. 23340 (T. D. :;(K)35). Figures for Cliurch Incorporation The importation described as church figures, whieh are shown to be parts of an altar piece for the Holy Family Church, of I\an.sas City, Mo., was assessed as manufactures of wood under paragraph 215. FREE LIST. 1201 The importer should have shown that the religious society mentioned was incorporated. That fad should be proved as any other fact. For the reason that it is not so proved the protest in this case is overruled and the assessment of the collector will stand.— Ab. 33828 (T. D. 33789). Jewelry as Works of Art. — ^This protest relates to certain articles of jewelry which were produced by an American artist residing temporarily abroad. There is no evidence tending to show that the said articles are works of art; nor could samples thereof be obtained. Ordinary pieces of modern jewelry, such as rings, chains, pins, etc., no matter how artistic they may be, are not works of art within the intent of paragraph 716.— Ab. 23162 (T. D. 30585). Pictorial Paintings on Glass, if works of art and not painted or stained glass windows or window glass, imported expressly for presentation to an in- stitution of the character described in paragraph 716, are entitled to free entry under the said paragraph. — Dept. Oi-der (T. D. 32219). Stained-Glass Windows. — Stained or painted glass windows imported for presentation to a religious society are dutiable at 45 per cent ad valorem under paragraph 109, and are not entitled to free entry under paragraph 716 as pictorial paintings on glass.— T. D. 33159 (G. A. 7427). DECISIONS UNDER THE ACT OF 1897. Productions of American Artist. Citizenship — Foreign Birth. — Children born abroad of citizens of the United States who have not renounced such citizenship are citizens of the United States by virtue of section 1993, Revised Statutes. Works of American Artist. — The works of an artist born abroad of Ameri- can parents are entitled to the privileges accorded by paragraph 703 to " works of art, the production of American artists residing temporarily abroad," without limitation as to duration of residence abroad, if such artist has not renounced his citizenship, but avows, in the manner prescribed by the regulations of the Secretary of the Treasury, his intention of returning to the United States at some later period. Copies — Architectural Works — Articles of Utility. — Artistic productions will not be excluded from classification as " works of art " under the tariff laws by reason of the fact that they are copies of other works of art, or are architectural work, or have a utilitarian as well as an ornamental purpose. Sculptured Marble Capitals, Bases, and Bench Feet. — Certain marble capitals and bases for columns of Corinthian style, which are intended for the decoration of a marble hall of classic design in a private residence, and certain marble feet or supports for benches, made to represent the heads and fronts of lions, and being adaptations in general outline of a work of art exhumed from the ruins of Pompeii, all the articles being the production of a well-known American artist, held to be " works of art " within the meaning of said para- graph 703.— T. D. 26987 (G. A. 6255). Works of an American artist free of duty notwithstanding death of artist and transfer of ownership of works. — Dept. Order (T. D. 22454). Eflfect of Marriage on Residence and Political Status of Women. — A wife's political status follows that of her husband. Held, accordingly, that a woman, by birth a citizen of the United States, who has married a Canadian, expatriates herself by the act of marriage ; that she can not be considered as residing temporarily abroad within the meaning of paragraph 703, providing for the exemption from duty of " works of art, the production of American 60690"— 18— VOL 1 76 1202 DIGEST OF CUSTOMS DECISIONS. artists residing: temporarily ahioati : " and that llu' iirivilejie acc<>nlecl by said provision can not be extended to i)nintinj;s produced by her. Compare In re Knoedler (G. A. 4727).— T. D. 22864 (G. A. 4728). American Arti.sts Residing Temporarily Abroad. I>oMKii.E.— Domicile consists of residence at a particular place, accom- panied by an intention, either positive or presumptive, to remain there per- manently or for an indefinite lenj^tli of time. It embraces not only the fact of residence at a iilacc, imt the animus manendi, or intent to regard and make it the home. Tkmpoh.xky ItEsiuENCE. — The privilege accorded by paragraph 703, of free entry of " works of American artists residing temporarily abroad," extends without limitation as to duration of residence abroad, provided that the artists have not renounced or intended to renounce their American citizenship, but avow, in the nuinner prescribed by the regulations of tlie Secretary of the Treasury, their intention of returning to the United States at some later period. IhUI, accordingly, that long periods of residence abroad, in one case of 27 years, of American artists are tenipdi-ary within tlie meaning of said paragraph 703. Citizenship. — Childicn t>(>rn abroad of citizens of the United States who have not renounced sucli citizensliip are citizens of the United States by virtue of .section 1993. Revised Statutes. Compare In re Wyman. T. D. 22.364 (G. A. 4728).— T. D. 22363 (G. A. 4727). An American artist may have his iiaintings admitted free of duty notwith- standing that his residence abroad exceeds five years. — Knoedler v. U. S., 113 Fed. Rep., 999. Ai{CHiTECTUR.\L DRAWINGS. — llfld. that Certain pen-and-ink drawings show- ing the design of an art nniseuni, wliicli Nvcre made by an American arist while residing temporarily abroad, are free of duty under paragraph 703, providing for " works of art, the production of American artists residing temjjorarily abroad."— Young v. Bohn (C. C), T. D. 26392; (G. A. 5609) T. D. 25104 affirmed. Ktcliings. — So-called "painter" etchings, printed in limited editions of 25 copies eacli from etched plates, which are the handiwork of an American artist residing temporarily in a foreign country and embody her original con- ceptions, are exempt from duty under the provision in i)aragraph 703, for " works of art, the production of American artists residing temporarily abroad," and are not dutialile as " ctcliinLis," under parai;rapl\ 403 of said act.— T. D. 26282 (G. A. 6012). Fashion-PIate Drawings by an American Arti.st. — Fashion-plate draw- ings that posse.ss some artistic merit, but are for purely practical and utili- tarian purposes, are not "works of art" within the meaning of paragraph 703.— Hiu-per v. U. S. (C. C), T. D. 29806; Ab. 18287 (T. D. 28817) adirmed. Drawings by Americans residing temporarily in Paris and representing per- sons and garments or parts of garments, sometimes with landscape back- j.',round. intended to illustrate modes and fashion.s in a periodical for women, are not " works of art " in the tariff sense, and can not be admitted free under the provision in paragraph 703 for " works of art, the production of American artists residing temporarily abroad." — T. D. 27913 (G. A. 6.')42). Frames for Free Paintings. — Whether imported paintings be dutiable or exempt from duty (par. ~nTi, tariff act of 1S94 ; par. 703, tariff act of 1897), the ornamental frames in which they are contained are dutiable as if separately imported, according to the material from which they are made, and are not subject to classification as inseparable parts of the paintings, or FEEE LIST. 1203 as usual and necessary coverings under section 19 of the customs adminis- trative act of June 10, 1890.— T. D. 22060 (G. A. 4668). Magazine Illustrations. — In order to be classifiable under this paragraph tney must be found to be vv^orks of art. They are crude sketches, and fall within the class of drawings passed upon in the case of Harper v. U. S. (172 Fed. Rep., 289; T. D. 29806). and there denied free entry as works of art. — Ab. 23608 (T. D. 30733). Treasury Regulations Concerning Works of Art Imported for Pres- entation. — By the tariff act of 1897 the Treasury Department was duly and lawfully authorized to prescribe regulations governing the allowance of ex- emptions from duty on works of art imported expressly for presentation ; and the requirement in that act that there should be filed with the entry of such works of art an aflidavit showing the importation to be of the kind con- templated by the statute must be taken to mean the affidavit so prescribed should have been filed at the time entry was made and not later. — McBride v. U. S. (Ct. Cust. Appls.), T. D. 31354; (G. A.) T. D. 30164 and (G. A. Ab. 22512) T. D. 30234 affirmed. Marble Monument. — The provision in paragraph 703 for " works of art imported expressly for presentation to [an] incorporated religious society," does not include a marble monument upon which the only free sculpture is a cornice, a bust in bas-relief, and a garland of flowers covering but a slight area of the marble surface, the remainder of the carving consisting of plain paneling and beveling.— Vandegrift v. U. S. (O. C), T. D. 29120; (G. A. 6543) T. D. 27914 affirmed. Statuary for Courthouse. — The protest related to a statue ordered and imported by the building committee of a county courthouse. Paragraph 649 does not specify any class of institution or society which can be held to include the importers in this case. In order to be entitled to free entry under paragraph 703 the work of art must be " imported expressly for pres- entation " to the various kinds of institutions therein set forth. This limita- tion excludes the statue in question from classification under the latter para- araph— Ab. 18935 (T. D. 28998). Rail for Altar. — The protest related to an altar railing imported for presen- tation to a cathedral. It is executed in white Carrara marble, and well cov- ered with sculptural embellishment, of which much is intricate in design. On the authority of the U. S. v. Ecclesiastical Art AVorks (142 Fed. Rep., 1038; T. D. 26945), the board held the railing free of duty under paragraph 703, tariff act of 1897, as a work of art imported for presentation to a church. — Ab. 15244 (T. D. 28132), Carved Woodwork for Chapel Interior. — Carved woodwork intended for the decoration and furnishing of the chancel of a college chapel, consisting of an altar, a pulpit, choir stalls, organ screens, chancel rail, panelwork, and benches for the choir, which was designed as a whole and in its conception and execution is of a highly artistic character, representing some of the best ex- amples of early Renaissance art, is a " work of art " within the meaning of paragraph 703, and free thereunder when imported for presentation to the college. It can not be assessed as a manufacture of wood under paragraph 208.— T. D. 27779 (G. A. 6497). Works of Art for Religious Societies. ^ — A marble altar of artistic design and execution, imported for presentation to a church, is entitled to free entry as a " woi'k of art," imported for presentation to a religious society, under para- graph 703. 1204 DIGEST OF CUSTOMS DECISIONS. Comitliance with article 509 <on the work, ffcld, that it is a "work of art" and i-ititled to admission free. — Morris European & American Express Co. v. U. S. (C. C), 85 Fed. Rep., 964, reversing T. D. 18625 (G. A. 4023). Ornamental Hinges for Church Doors are not works of art, but are dutiable as manufactures of metal.— T. D. 18020 (G. A. 4018). Stained Window for Church. — A pictorial pninting on glass (a stained or painteil window glass) for a church, free as a pictorial painting on glass and not dutiable as stained or painted glass windows. — T, D. 16341 (G. A. 3170). Marble Mosaic Pictures for a Church. — Twelve slabs of white marble set with marble mosaics so as to form a picture of a cross and wreath on each slab, imported by St. Mathews Church, Washington, D. C. and designed to be set in the walls of that church, assessed for duty as manufactures of FREE LIST. 1205 marble and claimed to be free as a work of art imported for presentation to an incorporated religious society or as a work of art imported for permanent exhibition at a fixed place, etc. Held not free because not imported for pres- entation to a church, but were purchased directly by the church, and not free under paragraph 688 because not covered by its terms. — T. D. 16301 (G. A. 3130). DECISIONS UNDER THE ACT OF 1890. Bronze Replicas. — The Page, a piece of bronze statuary cast in a mold made after an original model in plaster, designed and executed by an American artist temporarily residing abroad, is free. — T. D. 13314 (G. A. 1694). Paintings on Photograph Holders. — Paintings on glass in frames com- posed of glass, metal, and paper, intended as photograph holders, held free as works of art, the production of an American artist residing abroad, and not dutiable as manufactures of metal nor as paintings. — T. D. 14925 (G. A. 2554). Paintings of American Artist Residing Abroad. — All works of art pro- duced by American artists residing temporarily abroad are free, whatever may be the purpose for which they are imported. It is only the " other works of art " which are qualified by the phrase " imported for presentation to a national institution."— T. D. 13331 (G. A. 1711). Marble Altars executed by a professional sculptor residing in Italy free as works of art.— T. D. 13425 (G. A. 1762). Stone Altar for Convent.— A stone altar with artistic decorations, con- sisting of a statute of our Saviour and two groups is bas-relief, the production of a professional sculptor, imported for presentation to the Convent and Chapel of the Sacred Heart, a corporation established for religious purposes, is free. — T. D. 14744 (G. A. 2466). Candelabra. — Two chancel standards or brass candelabra for the Cathedral of All Saints, in Albany, held not free.— T. D. 12844 (G. A. 1440). Engravings which rank as works of art may be admitted under this para- graph.— T. D. 11557 (G. A. 732). Frames for Church Paintings. — A valuable painting and frame purchased for presentation to a religious institution, the painting arriving in January, 1890, and being admitted free under paragraph 759 (1883), but the frame by accident not arriving until November, 1890. Frame held to be free. — T. D. 12101 (G. A. 963). Lectern for Church. — A lectern composed of brass, reputed to be a replica or copy of an old lectern found in morass in England, imported for St. Stephen's Reformed Church, Lancaster, Pa., held not free as a work of art. — T. D. 12633 (G. A. 1282). Paintings on Copperplates for Use of a Church.— Paintings on enameled copper plate or sheets, representing the stations of the Cross, imported for the use of a church, are free.— T. D. 14229 (G. A. 2193). Painted or Stained Glass AVindows. — Pictorial paintings on glass, painted or stained glass windows, or painted or stained window glass, designed to be arranged and held together by strips of lead or other means, .so as to repre- sent Biblical or other historical subjects, intended for decorative purposes in churches, colleges, etc., imported for use or presentation to a society incor- porated for religious or educational purposes, is dutiable as stained or painted window glass, etc., and not as paintings nor free as paintings for the use of a religious society nor as works of art including paintings on glass — T, D. 10902 (G. A. 397) ; T. D. 10903 (G. A. 398) ; T. D. 13617 (G. A. 1889). 1206 DIGEST OF CUSTOMS DECISIONS. Paintiugs upon glass consisting ol pieces of variously colored glass cut Into irregular shapes and fastened together by strips of lead, painted by artists of superior merit especially trained for the work, representing Biblical subjects and characters and intended to be used as windows in a religious institution, imported in fragments to be put together in the form of such windows, are dutiable under this paragraph and are not free as paintings especially im- ported in good faith for the use of any snciely or institution established for religious purposes and not intended for sale. — U. S. v. Perry, 146 U. S., 71. reversing 47 Fed. Rep.. 110. Painted glass windows .specially imported in good faith for the use of a society or institution incoritorated or established for religious jnirposes, and not intended for sale, are free and not dutiable as painted window gla.ss of painted glass windows. Reversing T. D. 10902 (G. A. 397). — In re Perry (C. C). 47 Fed. Rep.. 110. DECISIONS UNDER THE ACT OF 1SS3. Paintings of American Artists — Requirements for Free Entry. — The works of an American artist which, through unavoidable circumstances, did not arrive at the time of the artist, and where the required certificate of the C(msul was not furnished, held not to be free.— T. D. 10871 (G. A. 366). Works of Art of American Artists — Marble Memorial Tablet. — A marble memorial tablet ready for the inscription is not a work of art. — T. D. 11598 (G. A. 773). fiiiG. Works of art (except rugs and carpets), collections in illustra- tion of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been pro- duced more than one hundred years prior to the date of importation, but the free importation of sneh objects .shall be sul)ject to such regula- tions as to proof of antiquity as the Secretary of the Treasury may prescribe. 717. * * * works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been jirodueed more than one hundred years prior to the date of inii>ortation, but the free impoi-tation of such objects .shall be subject to such regula- tions as to proof of antiquity as the Secretary of the Treasury may prescribe. 1897 (No corresponding provision.) 1890 (No corresponding provision.) 1894 (No corresponding provision.) 1883 (No corresponding provision.) Tariff Act of October 3, 1913. — Regulations under the tariff act of Au- gust 5, 1909, and other acts extendeil to importations under the act of October 3, 1913.— Dept. Order (T. D. 33768). DECISIONS UNDER THE ACT OF 1913. Chairs Upholstered in Antique Tapestry. — Chairs upholstei-ed in tapestry, classified as manufactures in part of wool, under paragraph 378, tariff act of 1909. are claimed to be separable for dutialiU' purposes, the upholstery free as artistic antiquities under paragraph 656, tariff act of 1913, and the frames, which are admitted to be modern, dutiable at 15 per cent under paragraph 176. The claim was overruled on the authority of G. A. 7203 (T. D. 31492).— Ali. 38885. 1913 1909 FREE LIST. 1207 DECISIONS UNDER THE ACT OF 1909. Evidence. — On entry all this merclinndise was claimed as entitled to free entry. This claim was supported hy an allidavit in which all the articles were not claimed to be free of duty, and the articles so omitted were withdrawn by counsel for consideration here. The evidence that the goods are artistic anti- quities is too weak and confused to warrant the finding of the board that they are dutiable should be disturbed, based as this was on a thorough inspection of the goods by an examiner. — Bowles v. U. S. (Ct. Cust. Appls.), T. D. 33SS5; (G. A. Ab. 32815) T. D. 3357S affirmed. Antique Hanging — Entirety. — A silk velvet hanging, the body of which is new with old Spanish lace appliqued on it, the main or substantial part being the velvet background, was held properly classified under paragraph 402 as an entirety, and not free of duty as an artistic antiquity (par. 717). — Ab. 32631 (T. D. 33511). Affidavit of the " Owner," Treasury Regulations. — Section 2 (T. D. 31623) of the Treasury Regulations governing the importation of artistic i.ntiquities requires an " affidavit of the owner." The affidavit here was made by the consignee. By the terms of the tariff law, subsection 1 of section 28. the consignee is to be deemed the owner of the property consigned ; and it will be assumed the Treasury Regulations were framed in view of this provision of law. Compliance was shown here as to the affidavit. — Finman v. U. S. (Ct. Cust. Appls.). T. D. 33484; (G. A. Ab. 30230) T. D. 32SS4 reversed and remanded. Dresses With Antique Filet Lace. — The merchandise here in question is antique filet lace imported attached to linen dresses and classified as wearing apparel under paragraph 349. The hue is claimed to be entitled to free entry as an artistic antiquity (par. 717). The dresses, with the lace, were held to be entireties, dutiable as assessed.— Ab. 32073 (T. D. 33348). Filing Proof Showing Article Is an Antique. — It is not within the discre- tion of a collector to waive the production of proof of the facts going to show an article is an antique within the last provision of paragraph 717. The regu- lations governing the a DF.nSTONS. DECISION UNDER THE ACT OF 1890. So-Called Lae Spirits. — The article known in the commerce of this country as lac spirits consists of chloride of tin in liquid solution, and is used as a mordant in connection with lac dye for producing colors on textile fabrics. — T. D. 12953 (G. A. 1504). 1909 «6 7. Sausages, bologna. 1897 (ins. Sausages, bologna, 1894 406. Bologna sausages. 1890 509. Bologna sausages. 1883 (556. Bologna sausages. 1909 (iS4. Storax, or styrax. 1897 672. Storax, or styrax. 1894 639. Storax, or styrax. 1890 724. Storax, or styrax. 1883 5S8. Storax, or styrax. The following are specific provisions of the tariff act of 1897 which no not appear as such in the act of 1913 : ,_Q- 481. Art educational stops, composed of glass and metal and valued at not more than 6 cents per gross. 384. Art educational stops, composed of glass and metal and valued ^ at not inoro tlian 6 cents per gross. 491. Art educational stops, composed of glass and metal and valued ^^® at not more than 6 cents per gross. 1883 (Not enumerated.) 1897 506. Brazil paste. 1894 416. Brazil paste. 1890 517. Brazil paste. 1883 522. Brazil paste. DECISION UNDER THE ACT OF 1897. Brazilien Cement Not Brazil Paste.— Brazil paste, the free admission of which is provided for in paragraph 506, tariff act of 1897, is apparently an unlinown commodity, and Brazilien cement, .so-called, exported from Germany, is not entitled to free admission under this paragraph. — T. D. 27714 (G. A. 6477). 1897 542. Cutch. 1894 464. Cutch. 1890 554. Cutch. 1883 531. Cutch. DECISION UNDER THE ACT OF 1897. Cutch From Maiisrove Bark. — An extract of the bark of the mangrove tree, used chiefly in tanning, is commercially known as " cutch " and free of duty as such under paragraph 542, tariff act of 1897. " Cutch " is a word derived from the specific name of the acacia catechu. The cutch early imported into this country was prohai)ly prepared altogether from the wood of this tree, and was used chiefly, though not altogether, for MISCELLANEOUS PROVISIONS IN PRIOE ACTS. 1213 dyeing. Before 1897 an extract from the bark of the mangrove was imported for the same use and was commercially known as cutch. The introduction of anilin dyes largely displaced cutch of either sort as a pigment, but a consider- able use in tanning leather was found alike for the prepared wood of the acacia and for the prepared bark of the mangrove. — U. S. v. Harden (C. C), T. D. 30236. 1897 704. Yams. 1894 689. Yams. 1890 760. Yams. 1883 820. Yams. The following are specific provisions of the tariff act of 1894 which do not appear as such in the act of 1913. 1894 385. Articles imported by the United States. (Free.) 1890 (No corresponding provision.) 1883 ^^^' ^I'ticles imported for the use of the United States, provided that the price of the same did not include the duty. (Free.) DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Importations by United States Being Free, Can Not Be Sold for Non- payment of Duties. — Where property is purchased abroad by the United States, and is shipped to this country to be delivered to the United States on the payment of the purchase money, and is landed under permit and placed in a public store, the legal right of property therein is vested in the United States, subject only to the vendor's lien for the purchase money. Such property, being imported for the United States, is not subject to any import duty, and therefore the sale of it by the collector for the nonpayment of duty is void. And if such property be in the actual possession of the United States at the time of the sale, and it be taken from that possession by the purchaser at the sale, the United States are entitled to recover its possession by an action of replevin.— U. S. v. Lutz (2 Blatchf., 383), 26 Fed. Cas., 1023. 1894 4241. Burlaps. * * * (Free.) 1890 1883 364. Burlaps, not exceeding sixty inches in width, 'of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be .suitable for bagging for cotton), If cents per pound. 338. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1894. Jute Burlaps, Dyed, Colored, or Striped. — The fact that articles which in their natural color are known as burlaps are dyed or colored does not neces- sarily change their classification. Held, that dyed, colored, or striped burlaps of jute are free of duty under the provision for " burlaps " in paragraph 424i, and not dutiable as manufactures of jute, not specially provided for. in para- graph 277. U. S. V. White (suit 2.^28, not reported). In re Lamb (G. A. 2263) and In re Collins (G. A. 3367) followed.— T. D. 22988 (G. A. 4916). 1214 DIGEST OF CUSTOMS DECISIONS. Jute Canvas or Padding, plain woven, lu'lil free as "burlaps" under para- f,'raph 424*. Twilled jute canvas held not to he burlaps under said paragraph 424A, but dutiable under paragraph 277.— T. D. 17!>G2 (G. A. 3837). Pi'lissirr Paddiny made exclusively of jute and invoiced as jute padding is burlap.s.— T. D. 174«2 (G. A. 3G21). DECISIONS UNDER THE ACT OF 1890. liurlaps (So Called). — A coar.se woven fabric compo.sed of jute, with sin- gle warp and weft, containing from 2G to 34 threads to the square inch, suit- able for use as padding for men's clothing and also for making bags, often designatetl in trade as padding, military canvas, or clothiers' canvas or par- celing, but also connuercially known as burlaps, held dutiable as burlaps. — T. D. 12570 (G. A. 1254). Canvas Padding. — Goods made of jute plain woven, with a single warp and single weft, from 18 to 24 inches wide, containing variously from 11 to 13 threads, warp and weft, respectively, to 19 by 23 threads, known as " burlaps," "canvas," "militai\v canvas," and " iiKulding," are dutiable as burlaps. — T. D. 12357 (G. A. 1121)) ; aflirmed. In re White (C. C), 53 Fed. Rep., 787. Jute Scrims are dutiable as burlap.s.— T. D. 14545 (G. A. 2337). Striped, Checked, and Cream-Colored Burlaps. — Jute cloth, single warp and single weft, checked with red and yellow stripes, used for making fancy bags for covering horses, somotimos called Hessians or Hessian cloth, is dutiable as burlaps. Blue striped jute cloth single warp and single weft made of jute, used for making bags, chiefly for i)acking hams, is burlaps.— T. D. 14379 (G. A. 2263). DECISION UNDER THE ACT OF 1883. Jute Padding or Canvas is dutiable as a manufacture of jute and ui)t as burlap.s.— T. D. 10231 (G. A. 9). 1894 426. Old coins and medals, and other antiquities, but the term " antiq- uity " as used in this Act shall include only such articles as are suitable for .souvenirs or cai)inet collections, and which shall have been produced at any period prior to the year seventeen hundred. (Free.) 524. Cabinets of old coins and medals, and other collections of antiq- uities, but the term " anti(|uities " as used in this Act shall include only 1890 such artick's as are suitable for souvenirs or cabinet collection-S. and which shall have been produced at any period prior to the year seventeen hundred. (Free.) 069. Cabinets of coins, medals, and all other collections of antiquities. (Free.) DECISIONS UNDER THE ACT OF 1890. 1883 Antiquities. — The " collections of antiquities " include only such collections of antique articles as are commonly recognized to be suitable for " cabinet col- lections " according to the taste and usage of collectors of antiquarian and artistic curiosities — that is, suitable to be assembled together in boxes, drawees, or like receptacles, or in any small apartment where articles of certu, coins, and other bric-a-brac are usually deposited for exhibition, study, and gratifica- tion of persf)nnl tas^e, or other like purpose. An antique oriental rug owned by a third person, but imported by a dealer in antiquities, together with certain antique tapestries owned by himself, are free under this paragraph. A jiainting on canvas 9 by 3 feet in dimensions, representing a mythological subject and produced prior to the year 1700, which was imported together with MISCELLANEOUS PROVISIONS IN PRIOR ACTS. 1215 certain antique tapestries by a dealer in antiquities, is dutiable under para- graph 465 as a painting and is not free under paragraph 524 as a part of a collection of antiquities. — In re Glaenzer (C. C), 67 Fed Rep., 532. Antiques. — Four tapestries of different sizes, each belonging to a period prior to 1700 and purchased for the purpose of being added to a collection of curiosities and bric-a-brac, constitute a " collection of antiquities." 49 Fed. Rep.. 730, reversed. Where a known and acknowledged collection of antiquities was purchased abroad and sent to this country, the fact that a single vase of such collection chanced to be sent with a separate invoice and without its companions does not disturb its character as a " collection of antiquities." A single bronze statuette imported for the purpose of being added to, and becoming a part of, a preexisting collection, is dutiable under paragraph 465 as statuary wrought by hand and is not free as a collection of antiquities under paragraph 524. — In re Glaenzer; In re Stern; In re Marquand (C. C. A.), 55 Fed. Rep., 642. Articles Imported for Sale. — -A collection of antiquities produced prior to the year 1700 is free, irrespective of the intention of the importer to sell the collection or parts thereof after its importation. — Godwin v. U. S. (C. C), 66 Fed. Rep., 739. Articles Imported Separately. — Antique articles (a piece of tapestry, a painting, and three pictures) purchased in separate place.s, in the course of a trip to Europe, and imported each by itself, without having been assembled together, are not fi-ee under this paragraph as a collection of antiquities. 72 Fed. Rep., 49. affirmed.— Davis v. U. S. (C. C. A.), 77 Fed. Rep., 172. Opal, Antique.— A single antique opal produced at a period prior to 1700 is dutiable under paragraph 452 and is not free under paragraph ,524 as a collection of antiquities, notwithstanding it was imported with other articles, whose production prior to 1700 had not been satisfactorily established by evi- dence.— Tiffany V. U. S. (CO.), 66 Fed. Rep., 729. Painting, Not Part of a Collection. — A painting produced before the year 1700 is dutiable under paragraph 465, and is not free under paragraph 524 as part of a collection of antiquities. Whether or not an article produced at such period is within this provi- sion does not depend upon the fact whether it has belonged to a collection of antiquities or is imported to add to such a collection, but whether it is a part of such a collection when it is brought in. — U. S. v. Gunther (C. C. A.), 71 Fed. Rep., 499. DECISIONS UNDER THE ACT OF 1883. Antiques. — This paragraph does i^)t cover antiquities which do not form a collection. Rugs the product of the sixteenth century, imported at different times as articles of merchandise, are not free as collections of antiquities. Curtains made of lace, the product of the sixteenth and seventeenth cen- turies, are not free as collections of antiquities. — Baumgarten v. Magone (C. C), 41 Fed. Rep., 770. Portrait, Free as Addition to Collection. — A portrait by an old master (Du- chesse de Croye, by Rubens, before 1700), imported by the owner of a collection of such portraits for the purpose of adding to his collection, is free under this paragraph, although the portrait is the only one of the collection imported at the time. — Marine v. Robson (C. C), 47 Fed. Rep., 34. 1216 DIGEST OF CUSTOMS DECISIONS. Rugs, Antique. -A .siuf^le oriental rug of the sixteenth century bought in Paris at nearly the same time with one other antique rug and three articles of antique tapestries and ftnir other oriental rugs purchased in Constantinople by the same purcliaser for the purpose of being added t<> a collection of old furniture, bric-a-brac, etc., in the private house of the owner, although not imported in the same vessel as the other articles, is free and is not dutiable under para- graph 378.— In re Godwin (C. C), 46 Fed. Rep., 361. Violin. — A single article (Jacobus Stainer violin of 1655) does not consti- tute a collection of antiquities.— T. D. 10488 (G. A. 138). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Antiquities. — The item making free " cabinets of coins, etc.," embraces all collections of antiquities within the ordinary meaning of tho.se words. It is not limited to collections of antiquities ejusdem generis with coins and medals. This item, dating back to the tariff of 1846, has ever since continued without change, and must be held to have the same meaning now that it had then. The addition to the free list of " collections of antiquities, especially im- ported and not for sale," is by this act declared to be designed to extend the free list. It can not, therefore, by implication be suffered to change the mean- ing of the item " cabinets of coins, medals, and all other collections of antiqui- ties," nor make collections of antiquities dutiable now when not dutiable before. Though this construction leaves the act of 1870 superfluous, the practice and policy of the Govermnent for at least 24 years, admitting " collections of an- tiquities," should not be reversed except upon some new provision repugnant to the old ; and this item is not repugnant. — Sixty-five Terra Cotta Vases, 10 Fed. Rep., 880. 1894 475. Farina. (Free.) 1890 565. Farina. (Free.) 1883 694. Farina. (Free.) 1894 1890 1883 4 76. Fashion plates, engraved on steel or copper or on wood, colored or plain. (Free.) .566. Fashion plates, engraved on steel or copper or on wood, colored or plain. (Free.) 695. Fashion plates, engraved on steel or on wood, colored or plain. (Free.) 1894 4 78. Feldspar. (Free.) 1890 568. Feldspar. (Free.) 1883 612. Feldspar. (Free.) 1894 545. Magnets. (Free.) 1890 642. Magnets. (Free.) 1883 736. Magnets. (Free.) 582. Peltries and other usual goods and effects of Indians passing and repassing the boundary line of the United States, under such regulations 1894 as the Secretary of the Treasury may prescribe: Provided, That this ex- emption shall not apply to goods in bales or other packages unusual among Indians. (Free.) 674. Peltries and other usual goods and effects of Indians passing or repassing the boundary line of the United States, under such regulations 1890 as the Secretary of the Treasury may prescribe: Provided, That this ex- MISCELLANEOUS PROVISIONS IN PRIOR ACTS. 1217 emption shall not apply to goods in bales or other packages unusual among Indians. (Free.) Sec. 2512. That no duty shall be levied or collected on the importation of peltries brought into the Territories of the United States by Indians, nor on the proper goods and effects, of whatever nature, of Indians pass- 1883 ing or repassing the boundary line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemp- tion from duty aforesaid. DECISIONS UNDER THE ACT OF 1890. Free Entry of Indians' Effects. — Boxes of moccasins and snowshoes, the effects of an Indian, held to be free vvithout regard to quantity. — T. D. 15015 (G. A. 2592). 1894 594. Polishing stones and burnishing stones. (Free.) 1890 684. Polishing stones. (Free.) 1883 7G5. Polishing stones. (Free.) 1894 600. Quills, prepared or unprepared, but not made up into complete articles. (Free.) 689. Quills, prepared or unprepared, but not made up into complete articles. (Free.) 1890 1883 7G8. Quills, prepared or unprepared. (Free.) 1894 609. Sauerkraut. (Free.) 1890 697. Sauerkraut. (Free.) 1883 775. Sauerkraut. (Free.) 1894 610. Sausage skins. (Free.) 1890 698. Sausage skins. (Free.) 1883 776. Sausage skins. (Free.) 1894 620. Snails. (Free.) 1890 708. Snails. (Free.) 1883 789. Snails. (Free.) 1894 624. Sparterre, suitable for making or ornamenting hats. (Free.) 1890 711. Sparterre, suitable for making or ornamenting hats. (Free.) 1883 792. Sparterre, for making or ornamenting hats. (Free.) DECISIONS UNDER THE ACT OF 1883. Sparterre. — Sheets of woven willow with a backing of thin cotton cheese cloth glued on held to be free as sparterre.— T. D. 11691 (G. A. 796). The following are specific provisions in the tariff act of 1883 which do not appear as such in any subsequent tariff act : 25. Oil of bay leaves, essential, or bay rum essence or oil, $2.50 per pound. 34. Ammonia aqua, or water of ammonia, 20 per centum ad valorem. 107. Hoffman's anodyne, 30 cents per pound. 113. Oil of cognac, or oenantic ether, $4 per ounce. 115. Oil or essence of rum, 50 cents per ounce. 339. Oilcloth foundations, or floorcloth canvas, or burlaps exceeding sixty inches in width, made of flax, jute, or hemp, or of which flax, jute, or hemp, or 60690°— 18— VOL 1 77 1218 DIGEST OF CUSTOMS DECISIOXS. either of them, shall be the component material of chief value, 40 per centum ad valorem. 349. Russia and other .sheetings, of flax or hemp, brown or white, 35 per centum ad valorem. 410. Cardca.ses. pocketbooks. .shell boxes, and all similar articles, of whatever material comijosed, and l)y wiiatcver name known, not specially enumerated or provided for in this Act. 35 per centum atton. 35 per centum ad valorem. 457. Japanned ware of all kinds, not specially enumerated or provided for in this Act, 40 per centum ad valorem. 455. India-ruliber boots and shoes, 25 per centum ad valorem. 475. Philo.sophical apparatus and instruments. 35 per centum ad valorem. 484. Scagliola, and composition tops for tables or for other articles of furni- ture, 35 per centum ad valorem. 485. Sealing wax. 20 per centum ad valorem. 490. Teeth, manufactured, 20 per centum ad valorem. 604. Brime. (Free.) 772. Hoot flour. (Free.) ADDITIONAL COPIES OF THIS PUBLICATION M\Y BE PROCURED FROM THE SUPERINTENDENT OF DOCUMENTS GOVERNMENT PRINTING OFFICE WASHINGTON, D. C. AT $1.50 PER COPY V This book is DUE on the last date stamped below KB 5 I960 Form L-9-15»i-7,'31 AT hm ANQgLEH LIBRARY