WEARING APPAREL.

Paragraph 8 of the bill H. R. 11019 provides that—

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, and not specially provided for in this act, composed wholly or in part of wool, the duty shall be forty-five per centum ad valorem.

This paragraph takes the place of paragraph 382 of the act of 1909 (exactly the same as the corresponding paragraph, No. 370, of the act of 1897), which reads:

382. 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, 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 sixty per centum ad valorem.

With the specific compensatory duty translated into the actual figures intended and provided for, the rate on the articles under this paragraph of the present act and under the act of 1897 is 44 cents per pound and 60 per cent. The new paragraph 8 follows the phraseology of the acts of 1909 and 1897, with very slight changes. Only one ad valorem rate of duty is applied to all the articles under this paragraph. All the words in the present act are omitted which provide for a specific in addition to an ad valorem duty. Felts not woven have been transferred from this paragraph to paragraph 5 for the reasons already stated in the comments concerning that paragraph.

The present specific and compensatory duty on clothing, readymade, and articles of wearing apparel of every description is unequal and has encouraged the deterioration of articles in the same general way as has been the case with yarns, cloths, and other articles already discussed.

For the year ending June 30, 1910, the imports of all the articles included under the provisions of paragraph 8 amounted to $1,776,236.34 and the duties collected thereon to $1.444.296.87. The average unit of value was $2.06 per pound, and the average ad valorem equivalent of the duties was 81.31 per cent. The average unit of value of these articles ranged from $1.21 to $8.52 per pound, and the ad valorem equivalent of the duties thereon ranged from 65.16 to 96.40 per cent. As to the articles of which the imports have been very small, the unit of value in the imports of 1910 ranged from $1.21 to $1.74 per pound, and the ad valorem equivalent of the duties thereon from 68.27 to 96.40 per cent. In the imports of 1910, the "clothing, ready-made, and articles of wearing apparel, made up or manufactured wholly or in part," were 76.17 per cent of all the imports under the paragraph. These were the most expensive articles, as well as the largest group, of all those imported in considerable quantities; the average unit of value was $2.58 per pound, and the average ad valorem rate of duty was 77.09 per cent.

The lower duty provided for in paragraph 8 constitutes a reduction of about two-fifths of the present rate on the more expensive grades of articles (77.09 per cent ad valorem on the great bulk of the importations of 1910), and of over one-half of the present rate on

of 1910). On the basis of the imports of 1910, the lower rate would result in duties to the amount of $799,306.35. However, a comparison of the imports in prior years under both high and low rates and of the ratios of the imports to domestic consumption in the respective years, in the manner already described with reference to articles in preceding paragraphs, indicates that the probable imports of all clothing, ready-made, and wearing apparel of every description in 1912, under the proposed lower duty, would amount to $5,066,400, or about 0.49 of 1 per cent of the estimated domestic consumption; and at the new rate of duty provided for, the total duties collected on these imports would amount to $2,279,900, or an increase of about sixtenths over the revenue collected on this group of articles in the fiscal year 1910.

WEBBINGS, GORINGS, SUSPENDERS, ETC.

Paragraph 9 of the bill H. R. 11019 provides that

on webbings, gorings, suspenders, braces, bandings, beltings, bindings, braids, galloons, edgings, insertings, flouncings, fringes, gimps, cords, cords and tassels, ribbons, ornaments, laces, trimmings, and articles made wholly or in part of lace, embroideries and all articles embroidered by hand or machinery, head nets, nettings, buttons or barrel buttons, or buttons of other forms for tassels or ornaments, and manufactures of wool ornamented with beads or spangles of whatever material composed, on any of the foregoing made of wool or of which wool is a component material, whether containing india rubber or not, the duty shall be thirty-five per centum ad valorem.

This paragraph takes the place of paragraph 383 of the act of 1909, which is the same as the corresponding paragraph, No. 371, of the act of 1897, except the act of 1909, in paragraph 383, explicitly includes ribbons and ornaments among the webbings, gorings, suspenders, braces, braids, trimmings, and the long list of similar articles made of wool or of which wool is a component material, and covered by this paragraph. In the act of 1897 ribbons and ornaments were not specified in Schedule K and were dutiable under paragraph 366 of that act as "manufactures made wholly or in part of wool and not specially provided for," at the rate of 33 cents per pound and 50 per cent ad valorem. As has been stated, the effect of changing the classification of these articles in the act of 1909 was to make them dutiable, under paragraph 383, at the rate of 50 cents per pound and 60 per cent, and this was a substantial revision upward. The imports of these ribbons and ornaments are not separately reported. Paragraph 383 of the act of 1909 is as follows:

383. Webbings, gorings, suspenders, braces, bandings, beltings, bindings, braids, galloons, edgings, insertings, flouncings, fringes, gimps, cords, cords and tassels, ribbons, ornaments, laces, trimmings, and articles made wholly or in part of lace, embroideries and all articles embroidered by hand or machinery, head nets, nettings, buttons or barrel buttons or buttons of other forms for tassels or ornaments, 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 containing india rubber or not, fifty cents per pound and sixty per centum ad valorem.

The new paragraph 9 follows the phraseology of the acts of 1909 and 1897 with the slight change involved in the application of a purely ad valorem rate of duty-that is, the omission of the words which carry the specific part of the present compound duty.

For the year ending June 30, 1910, the imports of all the articles included under the provisions of paragraph 9 were $77,161.70, and 98048-H. Rept. 45, 62-1-4*

the corresponding duties, $67,174.54. The average unit of value per pound was $1.85, and the average ad valorem equivalent of the duty was 87.06 per cent.

The lower duty provided for in paragraph 9 constitutes a reduction of over one-half of the present rate on these articles (87.06 per cent ad valorem on the importations of 1910). On the basis of the imports of 1910, the duties would be $27,006.60 under the lower rate. A comparison of the imports in prior years under both high and low rates, and of the ratios of the imports to domestic consumption in the respective years, in the manner already described with reference to articles under preceding paragraphs, indicates that the probable imports in 1912, under the proposed lower duty, of all the articles included in the provisions of this paragraph, would be $160,900, or about 0.20 of 1 per cent of the estimated domestic consumption of rubber and elastic goods," which is the only classification under the census with which the "webbings, gorings, suspenders, etc.," can be compared. At the new rate, the total amount of duties on the estimated imports would be $56,300, or about four-fifths of the amount. of revenue collected on this group of articles in the fiscal year 1910.

66

CARPETS AND CARPETING.

Paragraphs 10 to 20, both inclusive, of the bill H. R. 11019 are as follows:

10. On Aubusson, Axminster, moquette, and chenille carpets, figured or plain, and all carpets or carpeting of like character or description, the duty shall be forty per centum ad valorem.

11. On Saxony, Wilton, and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description, the duty shall be thirtyfive per centum ad valorem.

12. On Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, the duty shall be thirty per centum ad valorem.

13. On velvet and tapestry velvet carpets, figured or plain, printed on the warp or otherwise, and all carpets or carpeting of like character or description, the duty shall be thirty-five per centum ad valorem.

14. On tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp or otherwise, the duty shall be thirty per centum ad valorem.

15. On treble ingrain, three-ply, and all-chain Venetian carpets, the duty shall be thirty per centum ad valorem.

16. On wool Dutch and two-ply ingrain carpets, the duty shall be twenty-five per centum ad valorem.

17. On carpets of every description, woven whole for rooms, and Oriental, Berlin, Aubusson, Axminster, and similar rugs, the duty shall be fifty per centum ad valorem.

18. On druggets and bockings, printed, colored, or otherwise, the duty shall be twenty-five per centum ad valorem.

19. On carpets and carpeting of wool, flax, or cotton, or composed in part of any of them, not specially provided for in this act, and on mats, matting, and rugs of cotton the duty shall be twenty-five per centum ad valorem.

20. Mats, rugs for floors, screens, covers, hassocks, bed sides, art squares. and other portions of carpets or carpeting, made wholly or in part of wool, and not specially provided for in this act, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description.

These paragraphs take the place of paragraphs 384 to 394, both inclusive, of the act of 1909, which are the same as the corresponding paragraphs, 372 to 382, both inclusive, of the act of 1897, with the exception that the act of 1909, in paragraph 393, explicitly includes "mats, matting, and rugs of cotton," with "carpets and carpeting of wool, flax, or cotton, or composed in part of any of them, not specially provided for." The mats, matting, and rugs of cotton

graph 322, Schedule I,-of that act as "manufactures of cotton not specially provided for," at the rate of 45 per cent ad valorem. The effect of the change in classification of these mats, matting, and rugs in the act of 1909 was to make them dutiable at the higher rate of 50 per cent ad valorem, which was another revision upward.

The following comparative statement shows the rates on each class of carpets and carpeting under the act of 1897 and the present act, with the specific compensatory duties translated into the actual figures meant, and also shows the rates under the bill H. R. 11019:

Classification.

Rate of duty under

Act of 1897.

Act of 1909.

H. R. 11019.

Carpets and carpeting:

Aubusson, Axminster, moquette, and chenille carpets, figured or plain, and all carpets or carpeting of like character or description. Saxony, Wilton, and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description.

Brussels carpets, figured or plain, and all carpets or carpeting of like character or description.

Velvet and tapestry velvet carpets, figured or plain, printed on the warp or otherwise, and all carpets or carpeting of like character or description.

Tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp or otherwise. Treble ingrain, three-ply, and

all chain Venetian carpets. Wool Dutch and two-ply ingrain carpets. Carpets of every description, woven whole for rooms, and Oriental, Berlin, Aubusson, Axminster, and similar rugs. Druggets and bockings, printed, colored, or otherwise.

Carpets and carpeting of wool, flax, or cotton, or composed in part of any of them, n. s. p. f.

Mats, matting, and rugs of cot

ton.

Mats, rugs for floors, screens, covers, hassocks, bed sides, art squares, and other portions of carpets or carpeting made wholly or in part of wool, and not specially provided for, shall be subjected to the rate of duty herein imposed on carpets or carpetings of like character or description. (Acts of 1897 and 1909.)

The paragraphs of the bill H. R. 11019 dealing with carpets and carpeting (10 to 20, both inclusive) follow the phraseology of the acts of 1897 and 1909. The only changes in the new paragraphs are those necessarily involved in substituting for the present compound duties the new purely ad valorem duties at reduced rates. As an

incident of the change to purely ad valorem duties, the proviso in paragraph 391 of the act of 1909 (corresponding to paragraph 17 of the bill H. R. 11019) is omitted. This proviso reads:

Provided, That in the measurement of all mats, rugs, carpets, and similar articles, of whatever material composed, the selvage, if any, shall be included. This proviso is omitted, of course, because all specific duties, based on measurement or otherwise, are eliminated in the bill H. R. 11019. On nearly all of the classes of carpets and carpeting the duties are reduced in the bill H. R. 11019 by more than half. The reduction is greater on the cheaper grades. The cheapest grades imported are the "wool Dutch and two-ply ingrain carpets," of which the average unit of value in the imports of 1910 was 80 cents per square yard. On these the average ad valorem rate of the duties collected in 1910 was 62.50 per cent; the new rate provided for in the bill is 25 per cent, a reduction of considerably more than one-half. Only a very small quantity of carpets of this grade have been imported in recent years, and the domestic production has fallen off, through change of style. Likewise the domestic production of treble-ingrain, three-ply, and all-chain Venetian carpets has also declined for the same reason, and of this class the imports are inconsiderable. The average unit of value was 90.4 cents per square yard in 1910, and the duty collected was equivalent to 64.34 per cent; the new duty is 30 per cent, graded a little higher than the rate on the two-ply ingrain carpets, as the treble ingrain are a little more costly. On druggets and bockings, as the average unit of value is low (83.7 cents per square yard in 1910 and 78.6 cents in 1909), the new rate of duty is fixed at 25 per cent; it was 62.28 per cent in ad valorem equivalent on the imports of 1910. Of these articles, the imports are a fairly considerable quantity ($30,587 in value in the fiscal year 1910), constituting one of the considerable classes of "carpets and carpeting" in the imports, after the class which is by far the largest, carpets woven whole for rooms, oriental rugs, etc.

Another of the minor but considerable classes of carpets and carpeting imported consists of (paragraph 19)—

carpets and carpeting of wool, flax, or cotton, or composed in part of any of them, not specially provided for in this act, and mats, matting, and rugs of cotton.

Of these, the imports in 1910 were $7,713 worth of mats, matting, and rugs of cotton, and $41,822.25 worth of the remainder of the articles in the group, a total of $19,535.25. Of these, the imports of mats, matting, and rugs of cotton, although dutiable under Schedule K, are reported under manufactures of cotton. The rate of duty on these articles at present is 50 per cent. On the group covered by paragraph 19 the bill H. R. 11019 makes the rate of duty 25 per cent, a reduction of one-half of the present rate.

Of Brussels carpets (paragraph 12 of H. R. 11019) only $8,222 worth were imported in 1910. The domestic production of this class of carpets has increased very little in the 10 years from 1900 to 1910. The average unit of value in the imports of 1910 was $1.21 per square yard, and the average ad valorem rate of duty was 76.29 per cent. The new rate is 30 per cent, a reduction of considerably more than one-half. The imports of tapestry Brussels carpets are insignificant,