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at the time of the enactment of the tariff act of 1913 (which meaning, after all, was simply the ordinary or dictionary meaning of the word itself), and that the merchandise at bar aptly responds to it. Accordingly, it is dutiable eo nomine under paragraph 72.—U. S. v. Vandegrift & Co. (Ct. Cust. Appls.), T. D. 36392; (G, A, 7813) T. D. 35895 reversed.

Flooring Tiles.-Red ferrolite flooring tiles, being plain unglazed, absorbent, and with no vitreous substance used in their manufacture, are dutiable at 11 cents per square foot under the provision in paragraph 72 for plain, unglazed tiles, and not at 5 cents per square foot as “ semivitrified ” under the same paragraph. G. A. 6906 (T. D. 29744) followed. Note T. D. 28544, U. S. C. C. A. infra.

No uniform trade meaning having been established for the term semivitrified," the long-continued practice of classifying tiles like those in question as plain unglazed tiles will not be disturbed. See Pierce v. U. S. (1 Ct. Cust. Appls., 171; T. D. 31215).-T. D. 35895 (G. A. 7813).

DECISIONS UNDER THE ACT OF 1909.

Circular Tiles_Measurement.—The appraiser determined the number of tiles to the square foot by ascertaining how many of said circular tiles could be placed in a space of 12 square inches, making no allowance for the necessary racant spaces in consequence of the tiles being circular.

It is doubtful whether the framers of the tariff act had in mind circular tiles; but, regardless of whether they did, it would seem to be the plain intent of the statute that the actual superficial quantity imported should be subject to duty.-Ab. 36924 (T. D. 34933).

Vitrified Tiles.—Tiles composed of burnt flint, spar, and clay, with coloring matter, used for floor pavements, classified as manufactures of glass under paragraph 109, were held dutiable as ceramic mosaic, vitrified, tiles.-Ab. 35234 (T. D. 34321).

DECISIONS UNDER THE ACT OF 1897.

Boch Tiles dutiable as flint under paragraph 88, at 8 cents per square foot. T. D. 20127 (G. A. 4281).

Fire Tiles, a species of unglazed tiles weighing about 100 pounds apiece, and some being 36 by 15 by 3 inches and some 30 by 15 by 3 inches, are dutiable as tiles under the provisions of paragraph 88, and are not dutiable under paragraph 97, as earthernware undecorated.-T. D. 23420 (G. A. 5045).

The provision in paragraph 88, for “tiles semivitrified, flint,” etc., is more specific than that in the same paragraph for “tiles, plain unglazed, one color, exceeding two square inches in size."-Schroeder v. U. S.; Engelhard v. U. S. (C. C. A.), T. D. 28544; T. D. 27984 (C. C.) and Ab. 10923 (T. D. 27296) and 11032 (T. D. 27318) affirmed.

Mantels or Fireplaces made from decorate tiles are not dutiable as tiles. Such articles, being a manufacture of earthenware tiles, are dutiable at the rate of 60 per cent ad valorem under paragraph 96, as manufactures of decorated earthenware by whatever name known. U. S. v. Richard (99 Fed. Rep., 268) and G. A. 3340 (T. D. 16821) and cases cited followed.-T. D. 24434 (G. A. 5340).

Pill Tiles.-White earthenware tiles, glazed on both sides, having printed on one of its surfaces a scale or graduation, for use by druggists and pharmacists in making pills, and known commercially as pill tiles, are dutiable under para.

as

graph 88, which provides for “ ornamental, hand painted, gold decorated, and all other earthenware tiles." Rossman v. Hedden (145 U, S., 561) and G. A. 2282 cited and distinguished.-T. D. 23600 (G. A. 5099).

Quarries.-Welsh quarries, or small square tiles uniformly known quarries, are dutiable at 25 per cent ad valorem under the provision of paragraph 87, for brick other than fire brick, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, and not at 4 cents per square foot under paragraph 88. Traitel v. U. S. (T. D. 25389) followed.—T. D. 25494 (G. A. 5752).

Quarry Tiles.--So-called Welsh quarry tiles, consisting of small square tiles uniformly known as quarries, held not to be dutiable under paragraph 88 as “ tiles," but to be dutiable by similitude under paragraph 87 as “brick, other than fire brick," which they closely resemble in material, quality, texture, and the use to which they are put, within the meaning of the so-called similitude clause in section 7.—Traitel v. U. S. (C. C.), (T. D. 25389).

Roofing Tiles, plain, unglazed, dutiable as tiles at 4 cents per square foot under paragraph 88.-T. D. 21174 (G. A. 4440).

Semivitrified Tiles.-Certain tiles are held to be dutiable as “plain unglazed ” under paragraph 88, rather than as “semivitrified " under the same paragraph.

At the time of the enactment of the tariff act of 1897 the term "semivitrified ” as applied to tiles had no definite, uniform, and general meaning in the trade and commerce of the United States; and it is indefinite, meaningless, and incapable of a uniform understanding.-T. D. 29744 (G. A. 6906).

Tiles for Frieze.--The articles in question are intended to be used in the formation of a frieze on the outside walls of hospital buildings in the course of construction, and when in place will form a part of the rertical walls of those buildings. In our judgment the merchandise is more specifically provided for in paragraph 88 than in paragraph 95.-Ab. 23262 (T. D. 30601).

DECISIONS UNDER THE ACT OF 1894.

Flint Tiles (Not Vitrified).--Villeroy & Boch-Mettlach-Merzig tiles are Nint and not vitrified tiles.-T. D. 17656 (G. A. 3704).

DECISIONS UNDER THE ACT OF 1890.

Calendar Advertising Tiles made of white earthenware dutiable as decorated earthenware and not as tiles.—T. D. 14398 (G. A. 2282).

Earthenware Cubes on Paper.-Small clay cubes arranged in various de signs on heavy paper to which they are glued, ready for laying in cement upon the floor, the paper to be washed off when the cement is set, are dutiable at 25 per cent.-T. D. 13986 (G. A. 2091).

Floor Tiles of a solid gray-colored clay on the surface, cemented on a base of buff-colored clay, and superficially indented by lines running perpendicular to each other, are dutiable as plain, not encaustic, tiles.

Floor tiles of buff-colored clay, base and surface, presenting two colors on the surface, the corners being colored dark brown in triangular form, produced by cementing colored clay on the surface and having indented lines intersecting each other on the surface in an irregular maner, are dutiable as encaustic tiles.-T. D. 14746 (G. A. 2468).

Framed Paintings on Tiles.-Earthenware tiles united together with a painting executed thereon, the whole fitted in a wooden frame designed for use

as an ornament, earthenware chief value, is dutiable as decorated earthenware.-T. D. 12831 (G, A, 1427). • Tiles for Wall Decoration.—Articles composed of tiles which are put together in rows before being fired, their faces forming a plain surface on which a picture is painted with brown mineral paint, mixed with oil or water, the tiles being then separated and fired, by which process the color of the painting is changed from brown to blue and the surface of the tile is glazed, after which the tiles are reassembled and framed, in which condition they are imported, being used in the frames for wall decorations or removed and set in mantles or wainscoting, are dutiable as tiles glazed, painted, or vitrified, and not as paintings in oil or water colors.-U. S. v. Richard (C. C. A.), 99 Fed. Rep., 268.

DECISIONS UNDER THE ACT OF 1883.

Plain Glazed Tiles of different

used for hearths, bathrooms, walls, dadoes, wainscoting, and ornamental purposes, are dutiable as “ earthenware, glazed, composed of earthly or mineral substances" and are not dutiable at 20 per cent as paving tiles by similitude, nor as encaustic tiles.

The words “ earthenware, glazed,” are a sufficient enumeration of the merchandise (plain glazed tiles) to take it out of the operation of the siviilitude clause. Note 145 U, S., 561, infra.-Rossman v. Hedden, 37 Fed. Rep., 99.

Plain glazed and plain enameled tiles imported in 1886 were dutiable at 55 per cent as other earthenware not specially enumerated, and not as encaustic tiles at 35 per cent.

The classification is to be determined as of the date when the law imposing the duty was passed.—Rossman v. Hedden, 145 U. S., 561.

Hard-caked, hard-bodied, glazed tiles, which are used for the hearths, wainscoting, and on the floors of vestibules, entrance halls, bathrooms, and con. servatories in private residences, and sometimes as a border in the floor of rooms, and which differ from the ordinary paving tile in that they are glazed, are dutiable under paragraph 130 and not as decorated earthenware.

Glazed tiles made of clay, Cornwall stone and fint, and which are made porous, and of a white or light-colored body, so as more readily to receive the glaze colors, and which are used for chimney fronts, and to some extent in hearths, and for borders of floors and for vestibules and bathrooms, are not dutiable as paving tiles.

So also glazed tiles of the same materials which are of irregular shapes, some being in the form of an ogee molding, others a longitudinal segment of a cylinder, and which are intended to take the place of wood baseboards and chair rails, are not dutiable as paving tiles.-Morris v. Seeberger (C. C.). 40 Fed. Rep., 58.

1913

1909

1897

73. Lime, 5 per centum ad valorem. 87. Lime, 5 cents per one hundred pounds, including weight of barrel or package.

90. Lime, 5 cents per one hundred pounds, including weight of barrel or package.

80. Lime, 5 cents per one hundred pounds, including weight of barrel or package

96. Lime, 6 cents per one hundred pounds, including weight of barrel or package.

464. Lime, 10 per centum ad valorem.

1894

1890

1883

DECISIONS UNDER THE ACT OF 1909.

“ Vienna Lime," classified under paragraph 3, held dutiable under paragraph 87.-Ab. 29457.

DECISIONS UNDER THE ACT OF 1897.

Vienna Lime or Putz kalk is dutiable at the rate of 5 cents per 100 pounds, under paragraph 90, and not under paragraph 97 as an earthy or mineral substance, not decorated.-T. D. 23213 (G. A. 4975).

DECISIONS UNDER THE ACT OF 1890.

Putz Kalk, a soft white substance resembling chalk in appearance, but having an alkaline taste, used as a polishing powder for metals, is a nonenumerated manufactured article.-T. D. 12810 (G. A. 1406).

86. *

89. *

74. Plaster rock or gypsum, crude, ground, or calcined, pearl harden

ing for paper makers' use; white, nonstaining Portland cement, Keene's 1913 cement, or other cement of which gypsum is the component material of

chief value, and all other cements not specially provided for in this section, 10 per centum ad valorem.

* * Cement, not otherwise specially provided for in this section, 20 per centum ad valorem.

88. Plaster rock or gypsum, crude, 30 cents per ton; if ground or

calcined, $1.75 per ton; pearl hardening for paper makers' use, 20 per 1909{ centum ad valorem ; Keene's cement, or other cement of which gypsum

is the component material of chief value, if valed at $10 per ton or less, $3.50 per ton; if valued above $10 and not above $15 per ton, $5 per ton; if valued above $15 and not above $30 per ton, $10 per ton; if valued above $30 per ton, $14 per ton.

* *; other cement 20 per centum ad valorem.

91. Plaster rock or gypsum, crude, 50 cents per ton; if ground or cal1897

cined, $2.25 per ton; pearl hardening for paper makers' use, 20 per centum ad valorem.

*; other cement, 10 per centum ad valorem. 81. Plaster of Paris, or gypsum, ground, $1 per ton; calcined, $1.25 1894

per ton.
588. Plaster of Paris and sulphate of lime, unground. (Free.)

*; other cement, 20 per centum ad valorem. 97. Plaster of Paris, or gypsum, ground, $1 per ton; calcined, $1.75 1890

per ton.

680. Plaster of Paris and sulphate of lime, unground. (Free.)
44. Cement,

all others, 20 per centum ad valorem. 1883

*

79. *

95. *

*

477. Plaster of Paris, when ground or calcined, 20 per centum ad valorem.

628. Plaster of Paris or sulphate of lime, unground. (Free.)

DECISION. UNDER THE ACT OF 1909.

Dental Cement.-On the authority of G. A. 5070 (T. D. 23489), an article used for filling cavities in teeth, classified under paragraph 3, was held dutiable as cement under paragraph 86.—Ab. 29753 (T. D. 32823).

Kittpulver.- The merchandise is described on the invoice as "lime cement and “kittpulver," and is imported in the form of a powder which mixed with water forms a thick paste. It is used for mending crockery, glassware, and other utensils of like nature. The merchandise properly falls within the provision for “ other cement in paragraph 86. Note G. A. 4141 (T. D. 19350) and G. A. 5070 (T. D. 23489).-Ab. 25974 (T. D. 31727).

DECISIONS UNDER THE ACT OF 1897.

Bicycle Cement manufactured from india rubber dutiable at 20 per cent under paragraph 89.-T. D. 19350 (G. A. 4141).

Brazilian Cement.-Brazil paste, the free admission of which is provided for in paragraph 506, is appare tly an unknown commodity, and Brazilian cement, so called, exported from Germany, is not entitled to free admission under that paragraph.—T. D. 27714 (G. A. 6477).

Cement.-Keene's nonhydraulic cement, dutiable at 20 per cent under paragraph 89.-T. D. 20130 (G. A. 4284); G. A. 2425 modified.

Dental Cement.-An article invoiced as cement powder, which was classified as a chemical compound under paragraph 3, was held to be dutiable as cement under paragraph 89.-Ab. 18494 (T. D. 28889).

Two separate compounds, one a powder and the other a mixture of formaldehyde, oil of cloves, and creosote, the two being sold together under the trade name “ formagen," designed to be used together, and known commercially as dentists' cement, are dutiable at the rate of 20 per cent ad valorem under this paragraph as other cement."-T. D. 23489 (G. A. 5070).

Crude Gypsum.-Large blocks of gypsum, ranging in value from $15 to $30 per ton, suitable parts of which are converted into mantel ornaments, the remainder and larger portion being manufactured into plaster of Paris and paints, are dutiable under the provision for crude gypsum in paragraph 91, and not as monumental stone enumerated in paragraph 117.-T. D. 26513 (G. A. 6081).

Kriede.-So-called “kriede," classified as chalk under paragraph 13, was held to be dutiable as ground gypsum under paragraph 91.-Ab. 20374 (T. D. 29464).

Pearl Hardening.-An article classed as artificial sulphate of lime, dutiable as pearl hardening for paper makers' use at the rate of 20 per cent ad valorem under paragraph 91.-T. D. 19581 (G. A. 4202).

Plaster Rock, not being used exclusively as manure, is not free of duty as such under paragraph 569, but dutiable at 50 cents per ton under paragraph 91.-T. D. 19496 (G. A. 4190).

DECISIONS UNDER THE ACT OF 1890.

Fire Cement.-Winkelman's original volcanic fire cement is dutiable as other cement, and not as clay or earth unwrought, nor as clay or earth wrought or manufactured.-T. D. 17837 (G. A. 3771).

Keene's Cement.-In his return of this article as nonbydraulic, the appraiser seems to have been influenced by the fact that it is used for walls and flooring, where a hard finish and durability are desired, rather than under water. But the chief use of hydraulic cement is for superior masonry, and it derives its name from the fact that it will set under water, and not because of its use under water.

We find that the cement in question is a hydraulic cement similar to Roman and Portland cements.-T. D. 14703 (G. A. 2425).

Portland Cement dutiable at 8 cents a pound, including the weight of the packages.-T. D. 11197 (G. A. 556).

DECISIONS UNDER THE ACT OF 1883.

“Chalk Slag."- Merchandise invoiced as “chalk slag,” consisting of raw chalk and a small proportion of mud, mixed, dried, and kiln burned, and after

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