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SCHEDULE I-COTTON MANUFACTURES.

250. Cotton thread and carded yarn, warps, or warp yarn, whether on beams or in bundles, skeins, or cops, or in any other form, not combed, bleached, dyed, mercerized, or colored, except spool thread of cotton, crochet, darning, and embroidery cottons, hereinafter provided for, shall be subject to the following rates of duty :

Numbers up to and including number nine, 5 per centum ad valorem; exceeding number nine and not exceeding number nineteen, 75 per centum ad valorem; exceeding number nineteen and not exceeding number thirtynine, 10 per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 15 per centum ad valorem; exceeding nuniber forty-nine and not exceeding number fifty-nine, 17} per centum ad valorem; exceeding number fifty-nine and not exceeding number seventy

nine, 20 per centum ad valorem ; exceeding number seventy-nine and not 1913

exceeding number ninety-nine, 22} per centum ad valorem; exceeding number ninety-nine, 25 per centum ad valorem. When combed, bleached, dyed, mercerized, or colored, they shall be subject to the following rates of duty : Numbers up to and including number nine, 74 per centum ad valorem; exceeding number nine and not exceeding number nineteen, 10 per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 124 per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 171 per centum ad valorem ; exceeding number forty-nine and not exceeding number fiftynine, 20 per centum ad valorem; exceeding number fifty-nine and not exceeding number seventy-nine, 224 per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 25 per centum ad valorem; exceeding number ninety-nine, 274 per centum ad valorem. Cotton waste and flocks, manufactured or otherwise advanced in value, cotton card laps, roping, sliver, or roving, 5 per centum ad valorem.

313. Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins, or cops, or in any other form, except spool thread of cotton, crochet, darning, and embroidery cottons, hereinafter provided for, not colored, bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, 21 cents per pound on all numbers up to and including number fifteen, one-sixth of a cent per number per pound on all numbers exceeding number fifteen and up to and including number thirty, and one-fifth of a cent per number per pound on all numbers exceeding number thirty : Provided, That none of the foregoing shall pay a less rate of duty than 15 per centum ad valorem; colored, bleached, dyed, combed, or advanced beyond the condition of singles 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, crochet, darning, and embroidery cottons, hereinafter provided for, 6 cents per pound on all numbers up to and including number twenty-four, and on all numbers exceeding number twenty-four and up

to number eighty, one-fourth of 1 cent per number per pound; on num1909 ber eighty and up to number two hundred, three-tenths of 1 cent per

number per pound; on number two hundred and above, 60 cents per pound, and one-tenth of 1 cent per number per pound additional for every number in excess of number two hundred; cable-laid yarns or threads, made by grouping or twisting two or more grouped or twister yarns or threads together, not colored, bleached, or dyed, four-tenths of 1 cent per number per pound; colored, bleached, or dyed, nine-twen

tieths of 1 cent per number per pound: Provided further, That said threads and yarns, colored, bleached, dyed, combed, advanced beyond the condition of singles, and cable-laid yarns or threads, as hereinbefore provided, except those (other than cable-laid threads and yarns) finer than number one hundred and forty shall not pay a less rate of duty

than 20 per centum ad valorem: And provided further, That all the fore1909

going threads and yarns as hereinbefore provided, when mercerized or subjected to any similar process, shall pay in addition to the foregoing specific rates of duty, one fortieth of 1 cent per number per pound; cotton card laps, roping, sliver, or roving, 35 per centum ad valorem. Cotton waste and flocks, manufactured or otherwise advanced in value, 20 per centum ad valorem.

302. Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins, or cops, or in any other form, except spool thread of cotton hereinafter provided for, not colored, bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, 3 cents per pound on all numbers up to and including number fifteen, one-fifth of a cent per number per pound on all numbers exceeding number fifteen and up to

and including number thirty, and one-fourth of a cent per number per 1897

pound on all numbers exceeding number thirty; colored, bleached, dyed, combed, or advanced beyond the condition of singles 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, 6 cents per pound on all numbers up to and including number twenty, and on all numbers exceeding number twenty and up to number eighty, one-fourth of 1 cent per number per pound; on number eighty and above, three-tenths of 1 cent per number per pound; cotton card laps, roping, sliver, or roving, 45 per centum ad valorem.

250. Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, not colored, bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, 3 cents per pound on all numbers up to and including number fifteen, one-fifth of a cent per number per pound on all numbers exceeding number fifteen and up to and including number thirty, and one-quarter of a cent per number per pound on all numbers exceeding number thirty; colored, bleached,

dyed, combed or advanced beyond the condition of singles by grouping 1894 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, 6 cents per pound on all numbers up to and including number twenty, and on all numbers exceeding number twenty, three-tenths of a cent per number per pound: Provided, however, That in no case shall the duty levied exceed 8 cents per pound on yarns valued at not exceeding 25 cents per pound, nor exceed 15 cents per pound on yarns valued at over 25 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 1890 per pound, 18 cents per pound; valued at over 40 cents per pound and

not exceeding 50 cents per pound, 23 cents per pound; valued at over 50 cents per pound and not exceeding 60 cents per pound, 28 cents per pound; valued at over 60 cents per pound and not exceeding 70 cents per pound, 33 cents per pound; valued at over 70 cents per pound and not exceeding 80 cents per pound, 38 cents per pound; valued at over 80 cents per pound and not exceeding $1 per pound, 48 cents per pound; valued at over $1 per pound, 50 per centum ad valorem.

318. Cotton thread, yarn, warps, or warp yarn, whether single or advanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, 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, 15 cents per pound; valued at over 40 cents per pound, 1883 and not exceeding 50 cents per pound, 20 cents per pound; valued at

over 50 cents per pound, and not exceeding 60 cents per pound, 25 cents per pound; valued at over 60 cents per pound, and not exceeding 70 cents per pound, 33 cents per pound; valued at over 70 cents per pound, and not exceeding 80 cents per pound, 38 cents per pound; valued at over 80 cents per pound, and not exceeding $1 per pound, 48 cents per pound; valued at over $1 per pound, 50 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1909.

Artificial Silk Waste which has been put through a combing process is not dutiable as artificial silk yarns or filaments in the form of singles under paragraph 405, but is dutiable by similitude as cotton sliver at the rate of 35 per cent ad valorem under paragraph 313.-T. D. 33473 (G. A. 7466).

DECISIONS UNDER THE ACT OF 1897.

Cotton Yarns.-Cotton yarns dyed, glazed, and finished are dutiable under paragraph 302, according to the numbers of the yarns in the gray, and also according to the weight of the goods as landed in the United States.

The word “ number," as used in said paragraph 302, means the number of the yarns in the gray or original condition before being dyed, glazed, and finished.

The phrase "per pound," as used in said paragraph 302, is to be taken in its ordinary sense, and means the weight of the goods on arrival in the United States, as ascertained by the Government weighers. Downing v. U. S. (suit 2890, C. C. A., second circuit, unpublished), affirming decision of the circuit court (unpublished), and In re Downing (G. A. 4334) followed.—T. D. 23283 (G. A. 4994).

Knicker Yarns.-Cotton “ knicker," "slub," or "fancy yarns" held properly dutiable as yarns according to number under the provisions of paragraph 302.T. D. 27627 (G. A. 6443).

Supercarded Yarn.—The protest related to what is commercially known as supercarded yarn, representing two processes of carding. It was classified as combed cotton yarn under paragraph 302, and was claimed to be dutiable as carded yarn, not combed or advanced beyond the condition of singles. Protest sustained.-Ab. 20575 (T. D. 29516).

DECISIONS UNDER THE ACT OF 1894.

Cotton Rovings are dutiable as “cotton thread in singles not advanced beyond the condition of singles by grouping or twisting two or more single yarns together,” under the provisions of paragraph 250, and not as “manufactures of cotton,” under paragraph 264. Dunham v. U. S. (87 Fed. Rep., 800) followed. In re Dunham (G. A. 3839) reversed.--T. D. 20953 (G. A. 4399).

251. Spool thread of cotton, crochet, darning, and embroidery cottons, 1913 on spools, reels, or balls, or in skeins, cones, or tubes, or in any other

form, 15 per centum ad valorem.

314. Spool thread of cotton, crochet, darning, and embroidery cottons, on spools, reels, or balls, containing on each spool, reel, or ball not exceeding one hundred yards of thread, 6 cents per dozen; exceeding one hundred yards on each spool, reel, or ball, for every additional hundred

yards or fractional part thereof in excess of one hundred, 6 cents per 1909 dozen spools, reels, or balls; if in skeins, cones, or tubes, containing less

than six hunderd yard each, one-half of 1 cent for each one hundred yards or fractional part thereof: Provided, That in no case shall the duty be assessed upon a less number of yards than is marked on the spools, reels, cones, tubes, skeins, or balls : And provided further, That none of the foregoing shall pay a less rate of duty than 20 per centum ad valorem.

303. Spool thread of cotton, including crochet, darning, and embroidery cottons on spools or reels, containing on each spool or reel not exceeding one hundred yards of thread, 6 cents per dozen; exceeding one hundred

yards on each spool or reel, for every additional hundred yards or frac1897 tional part thereof in excess of one hundred, 6 cents per dozen spools or

reels; if otherwise than on spools or reels, one-half of 1 cent for each one hundred yards or fractional part thereof: Provided, That in no case shall the duty be assessed upon a less number of yards than is marked on the spools or reels.

251. Spool thread of cotton, containing on each spool not exceeding

one hundred yards of thread, 54 cents per dozen; exceeding one hundred 1894 yards on each spool, for every additional one hundred yards of thread or

fractional part thereof in excess of one hundred yards, 51 cents per dozen spools.

343. Spool thread of cotton, containing on each spool not exceeding one hundred yards of thread, 7 cents per dozen; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, 7 cents per dozen spools.

326. Spool thread of cotton, 7 cents per dozen spools, containing on

each spool not exceeding one hundred yards of thread; exceeding one 1883 hundred yards on each spool, for every additional one hundred yards of

thread or fractional part thereof in excess of one hundred yards, 7 cents per dozen.

DECISIONS UNDER THE ACT OF 1913.

Cotton Yarn Used on Embroidery Machines.

Embroidery Cottons, as used in paragraph 251, does not include only those used in hand embroidery, nor is it limited to a commodity imported only in skeins.

Cotton yarns used in an embroidery machine for executing the embroidery design on the face of the fabric are dutiable as “ embroidery cottons” (par. 251), and not as “ cotton thread and carded yard, warps, or warp yarn " (par. 250).

Cotton yarns used in an embroidery machine to lock the embroidery stitch on the back of the fabric are in fact used as embroidery cottons.” An importation of such yarn, wound upon bobbins so that it can be used only for this purpose, is dutiable as embroidery cottons (par. 251), notwithstanding that the larger part of such yarns is used for other purposes.-Strauss & Co, et al. . U. S. (Ct. Cust. Appls.), T. D. 36982; (G. A. 7710) T. D. 35314 modified.

Embroidery Cotton.-Mercerized cotton yarn of the same character as embroidery cotton, even though in the gray, dutiable at the rate of 15 per cent ad valorem as embroidery cotton under paragraph 251.- Dept. Order (T. D. 35873).

DECISIONS UNDER THE ACT OF 1909.

Embroidery Cotton in skeins of more than 600 yards each, classified as embroidery cotton under paragraph 314, was held dutiable as cotton yarn (par. 313). Protests sustained.-Ab. 26633 (T. D. 31883).

The merchandise covered by these protests was classified under the first part of paragraph 314 as embroidery cotton on spools, reels, or balls," and is claimed to be properly dutiable under the latter part of said paragraph providing for embroidery cotton “in skeins, cones, or tubes."

On the record before us, we do not see any reason for disturbing the collector's action, and are of the opinion that the general shape of the completed article and the method of winding should control the classification.-Ab. 25009 (T. D. 31616).

Embroidery cotton in small balls, not exceeding 100 yards, properly dutiable at the rate of 6 cents per dozen under the first portion of paragraph 314.Dept. Order (T. D. 30175).

DECISIONS UNDER THE ACT OF 1897.

Darning Cotton in four strands slightly twisted, in balls, is dutiable by the yards in length of darning cotton and not the yards in length of the several strands of which it is composed. Reversing T. D. 21370, G. A. 4476.--Calhoun, Robbins & Co. v. U. S. (C. C.), 99 Fed. Rep., 424. Embroidery Cotton.

Cotton yarn in skeins from 15,000 to 21,000 yards each Held dutiable as yarn under paragraph 302.

The merchandise known commercially in July, 1897, as embroidery cotton was put up in small skeins. Loeb 1. U. S. (150 Fed. Rep., 327; T. D. 27752) followed; G. A. 5372 (T. D. 24560) overruled.-T. D. 28803 (G. A. 6730).

Cotton thread or yarn of the size or twist known as No. 60 5-ply, put up on paper bobbins and universally wound, which is chiefly used in embroidering by machine but is not commercially known as embroidery cotton, is not dutiable as “embroidery cottons” under paragraph 303, but under the provision in paragraph 302 for cotton thread or yarn.

COMMERCIAL DESIGNATION-Chief Use.-The tariff enumeration of broidery cottons being at the time of the passage of the act a well-known commercial term, and there being in the paragraph in which it is found nothing to indicate that Congress intended to make chief use or individual use the test for classification rather than commercial meaning, the expression should not be construed to embrace merchandise not included in that meaning.-Loeb v. U.S. (C. C. A.), T D. 27752; T. D. 26942 (C. C.) reversed.

DUTIABLE MEASURE.-Embroidery cotton in skeins of about 21 yards each is dutiable at only one-half of a cent for each 100 yards and fraction thereof contained in a case.—T. D. 18748 (G. A. 4061).

Spool Thread of Cotton. -Cotton thread imported in skeins, whether in the gray or bleached, of the character usually sold on spools, is not dutiable under paragraph 302, as cotton thread, but is dutiable under paragraph 303 as spool thread of cotton otherwise than on spools or reels.”—T. D. 30184 (G. A. 6952).

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DECISIONS UNDER THE ACT OF 1894.

Two-ply Cotton Thread on Reels.—It is found that it consists of two-ply cotton thread, and is twisted, and therefore falls within the technical definition not of yarn but of thread; that it is spool thread of cotton, or spool cotton, and is and was so commercially known at and prior to the passage of the present tariff act, on August 28, 1894 ; that the words “spool," " reel,” and “bobbin " are words of identically the same import and are used interchangeably.-T. D. 17435 (G. A. 3609).

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