Zinc, rolled in sheets, strips, boiler plates, etc.-Domestic exports.

Zinc sheets and spelter-Prices (wholesale), dollars per 100 pounds.
[From Metal Statistics, American Metal Market.]

Lithographic sheets, commercially so known, being sheets of zinc as they come from the rolling mill, but coated on one side with a preparation suiting them for use by lithographers, were held dutiable as zinc in sheets and not as manufactures of metal. (Langeman & Petty v. United States, 75 Fed. Rep., 1; T. D. 17124 of 1896; reversing T. D. 14840, G. A. 2523, of 1894.)

Zinc nickeled on one side, polished, and cut into strips, was held dutiable as an article n. s. p. f. partly manufactured under paragraph 199 of the act of 1909. (Dept. Order, T. D. 31396 of 1911.)

70619-21-c-27-6

Zinc dross and zinc skimmings have been held dutiable as unwrought metal under paragraph 154 of the act of 1913 rather than as old zinc fit only for remanufacture. (Dept. Order, T. D. 34070 of 1914.)

Zinc dross or hard spelter derived abroad from soft American spelter was held exempt from duty under paragraph 404 of that act as American goods returned. Hardening the spelter in Canada from soft spelter imported from the United States was held not to constitute advancement in value or improvement in condition within paragraph 404. (United States v. Rubelli's Sons, 8 Ct. Cust. Appls., 399, of 1918.)

Nickel-plated zinc sheets are not zinc in sheets. (Eckstein v. United States, 145 Fed., 1021, of 1906; T. D. 27430, suit 1603, and T. D. 27773, suit 1611, of 1916.)

Sheets of zinc, enameled, and a substitute for tiles, were held not to be zinc in sheets coated or plated with nickel or other metal or solutions. (Stengel v. United States, 2 Ct. Cust. Appls., 137, of 1911.)

Act of Par.

1883....

216

Zinc-Rates of duty.

Tariff classification or description.

Manufactures, articles, or wares, not specially enumerated or pro-
vided for in this act, composed wholly or in part of iron, steel,
copper, lead, nickel, pewter, tin, zinc, gold, silver, platinum,
or any other metal, and whether partly or wholly munafactured.
193 Zinc, spelter, or tutenegue in sheets.
Zinc in sheets..

1883.
1890. 213
1890... 215

1894. 1894.

177

Manufactures, articles, or wares, not specially enumerated or pro-
vided for in this act, composed wholly or in part of iron, steel,
lead, copper, nickel, pewter, zinc, gold, silver, platinum, alu-
minum, or any other metal, and whether partly or wholly
manufactured.

175 Zinc in sheets, not polished nor further advanced than rolled..
Manufactured articles or wares, not specially provided for in this
act, composed wholly or in part of any metal, and whether
partly or wholly manufactured.

Zinc in sheets..

Zine in sheets, coated or plated with nickel or other metal, or
solutions.

Articles or wares not specially provided for in this section, com-
posed wholly or in part of iron, steel, lead, copper, nickel,
pewter, zinc, gold, silver, platinum, aluminum, or other metal,
and whether partly or wholly manufactured.
Zinc, in blocks, pigs, or sheets, and zinc dust, and old and worn-
out zine fit only to be remanufactured.
Articles or wares not specially provided for in this section, if com-
posed wholly or in part of platinum, gold or silver, and articles
or wares plated with gold or silver, and whether partly or
wholly manufactured, 50 per cent ad valorem; if composed
wholly or in chief value of iron, steel, lead, copper, brass, nickel,
pewter, zinc, aluminum, or other metal, but not plated with
gold or silver, and whether partly or wholly manufactured.

Rates of duty, specifie and ad valorem.

45 per cent ad valorem.

24 cents per pound. Do.

45 per cent ad valorem.

14 cents per pound.
35 per cent ad valorem.

2 cents per pound.
45 per cent ad valorem.

13 cents per pound. 14 cents per pound.

45 per cent ad valorem.

15 per cent ad valorem.

20 per cent ad valorem