TARIFF HISTORY. Prior to 1909 sewing machines were dutiable as manufactures of metal, not specially provided for. In that year they were specially provided for at 30 per cent ad valorem. In 1913 they were placed on the free list. Under the 1909 act, with a duty of 30 per cent, there was apparently some tendency for imports to increase. The first year after they were placed on the free list in 1913 the imports were five times that of the previous year. During the war the importation of sewing machines was more or less negligible, but after the war there was an increase, the imports for 1919 being double those in 1918, and the imports for 10 months of 1920 being almost 60 per cent greater than those during the similar period of 1919. COMPETITIVE CONDITIONS. The principal producing nations of sewing machines are the United States, Great Britain, and Germany. This industry was developed in the United States. After the designs had been perfected foreign manufacturers adopted these perfected products as soon as the basic patents expired. They thereby at the beginning were placed upon an equal footing with the American manufacturers, without the expense of developing the machines, or going through a developing period. The European manufacturers use American automatic machinery, American methods and ideas, and employ American superintendents. The industry in foreign countries is highly developed with quantity production and quality of the article equal to that in this country. In the cost of production of sewing machines the cost of labor is estimated at between 60 per cent and 75 per cent. Wages have increased 100 per cent over prewar wages. Materials advanced, from 1914 to 1920, as follows: Pig iron from $17 to $42.50 per ton (approximately 150 per cent); steel from $2 to $7 per hundredweight (approximately 180 per cent); quartered oak from $43 to $230 per. 1,000 feet (approximately 435 per cent).? Cost of production is the chief criterion in this industry for estimating the advantages and disadvantages of different countries. The materials used in the manufacture of sewing machines are practically as cheap in the United States as in any part of the world. The money wages of labor in the United States are higher than those of competing countries in Europe. American sewing machines were copied by German producers and sold in this country before the war in competition with and at lower prices than the domestic machines which had to bear the cost of the creative ingenuity which has developed the industry. American manufacturers have reported to the Tariff Commission that prior to the war they met with keen competition in all the foreign fields to which German machines were exported, and they assert that this competition was due to lower costs of production abroad. In 1919 the United States actually exported about 25 per cent of its output and during the first 11 months of 1920 domestic exports were valued at 22.7 per cent more than those during the corresponding period of 1919. Imports, during the same periods, were small as compared with the exports, but registered an increase of 65 per cent. Answers to questionnaires. Rotary, oak. 34 A Hand. 6.48 6.48 $15. 14 $15. 14 $15. 14 $15. 14 $15. 14 $15. 14 $15. 14 $16.85 $30. 16 $31.76 Household, drawer cabinet, 31-15, No. 5412.. M. E. and B. H.... 5 36.80 36.80 38.40 38.40 38.40 38.40 38.40 39.60 42.80 42.80 49.20 33.00 33.00 33.00 33.00 33.00 33.00 35.50 38.00 40.00 40.00 57.50 COURT AND TREASURY DECISIONS. The provision for "sewing machines" in paragraph 197 of the act of 1909 was construed to include the following: Bag-sewing machines (Abstract 29683, T. D. 32812, of 1912); embrodiery attachments on sewing machines (G. A. 7582, T. D. 34607, of 1914); glove and straw sewing machines (G. A. 7225, T. D. 31623, of 1911; Abstract 27886, T. D. 32314, of 1912); machines for sewing knitted goods (Abstract 26815, T. D. 31912, of 1911); sewing-machine heads (Abstract 26613, T. D. 31866, of 1911; Abstract 23473, T. D. 30691, of 1910; Abstract 26831, T. D. 31923, of 1911); two-needle heberling machines (Abstract 28283, T. D. 32455, of 1912); book-sewing machines (Abstract 27179, T. D. 32031, of 1911); machines for sewing straw braids in the manufacture of hats (T. D. 32735, of 1912); shoe-sewing machines (Abstract 28250, T. D. 32529, of 1912). The term "sewing machines" was interpreted to cover the various styles of machines used to make a stitch which fastens together fabrics or material for manufacturing purposes and not to be limited to such as are constructed only for family or domestic sewing purposes. (G. A. 7225, T. D. 31623, of 1911.) An embrodiery machine is a special form of sewing machine primarily constructed and designed to do all kinds of festooning and embroidery work. (G. A. 7582, T. D. 34607, of 1914.) The following were held not to come within paragraph 197 of the act of 1909: Power-transmitting tables for sewing machines (G. A. 7765, T. D. 35644, of 1915); Brosser overstitch machines and others of similar type (T. D. 30639, of 1910); wire-stitching machines (Abstract 28141 T. D. 32396, of 1912; Abstract 28587, T. D. 32560, of 1912); lace-making machine attachments, bobbin cotton economizers (Abstract 24063, T. D. 20991, of 1910). Parts of sewing machines were also held not to come within paragraph 197 of the act of 1909. (G. A. 6967, T. D. 30272, of 1910.) * * Straw-sewing machines imported for the use of the Boston Trade School for Girls were held to be exempt from duty under the provision in paragraph 650 of the act of 1909 for "philosophical and scientific apparatus, utensils, instruments, *specially imported in good faith for the use and by order of any society or institution incorporated or established solely for educational, scientific, or literary purposes." (United States v. Durbrow Etc. Co., 6 Ct. Cust. Appls. 65, of 1915.) * * * Small sewing machines assessed with duty as toys were found to be fitted for other purposes than the amusement of children and were held to be free of duty as sewing machines under paragraph 441 of the act of 1913. (Abstract 40387, of 1916; Abstract 40753, of 1917.) A sewing machine imported for use in embroidering, and for that reason lacking the presser foot and feed as being unnecessary, this lack making no change in the stitch made by the machine, is still a sewing machine within paragraph 441, and not dutiable as an broidery machine under paragraph 165. (Durbrow v. United States, 9 Ct. Cust. Appls. 148, of 1919.) Sewing-machine shuttles are classable as parts of sewing machines under paragraph 441 although imported for use in embroidery machines. (Durbrow v. United States, 9 Ct. Cust. Appls. 177, of 1919.) Rates of duty-Sewing machines. Tariff classification or description. Manufactures, articles, or wares, not specially enumerated or Manufactured articles or wares, not specially provided for in this Rates of duty, specific and ad valorem. 45 per cent ad valorem. Do. 35 per cent ad valorem. Articles or wares not specially provided for in this act, composed 45 per cent ad valorem. * * sewing machines * *sewing machines * 30 per cent ad valorem. all the foregoing, whether Free. imported in whole or in parts, including repair parts. |