Turkish Towels.-Towels, bath mats, and bath robes made of cotton terry cloth, classified as pile fabrics at 40 per cent ad valorem under paragraph 257. On the authority of G. A. 7656 (T. D. 35019) the towels and bath mats were held dutiable at 25 per cent under paragraph 264, as claimed. The bath robes were held dutiable as cotton wearing apparel under paragraph 256. Ab. 38388 followed.-Ab. 38811.

Turkish Towels in the Piece.-Turkish towels in the piece woven in patterns in such a manner that each towel is distinctly set forth and a few plain threads are inserted at regular intervals showing where the articles are to be cut apart, are dutiable as "towels made of cotton" under paragraph 264 and not under the provisions for cotton cloth in paragraphs 252 and 253.-T. D. 35101 (G. A. 7673).

Turkish towels, being more specifically provided for as "towels made of cotton" than as "manufactures or articles made or cut from pile fabrics," are dutiable at 25 per cent ad valorem under paragraph 264 and not at 40 per cent ad valorem under paragraph 257.-T. D. 35019 (G. A. 7656).

DECISIONS UNDER THE ACT OF 1909.

Cotton Cloth Blankets.-It would seem that the unfinished blankets in question, which have had no labor applied thereto after being cut to length, are dutiable at the appropriate rate according to count of threads, value, etc., under paragraphs 315 to 319.-Ab. 32065 (T. D. 33348).

Blankets.-So-called bath-robe blankets, consisting of pieces of colored cotton cloth, the raw edges of which have been whipped or bound, said whipping not being necessary to preserve the integrity of the fabric, are dutiable as “articles made from cotton cloth, finished or unfinished," under paragraph 332 rather than as cotton cloth.-T. D. 32240 (G. A. 7321); T. D. 31295 (G. A. 7166) reversed.

Sanitary Napkins.-Sanitary napkins composed of cotton covered with gauze were held properly classified as manufactures of cotton under paragraph 332.— Ab. 34210 (T. D. 33963).

DECISIONS UNDER THE ACT OF 1897.

Cotton Blankets, having about 6 per cent in value of wool, sufficient to improve their appearance and merchantable character, are dutiable as "blankets composed in part of wool," under paragraph 367, and not as cotton cloth under paragraph 306. Seeberger v. Farwell (139 U. S., 608); Magone v. Luckmeyer (139 U. S., 612), followed. In re Miller (G. A. 3891).-T. D. 20398 (G. A. 4313).

Manufactures of Cotton.-Paragraph 322 includes all manufactures of which cotton is chief value, and does not include only manufactures wholly of cotton. Such manufactures are not subject to provisions of paragraph 347. That paragraph includes only vegetable fibers not specially provided for. T. D. 21542 (G. A. 4532).

Cotton Quilts (Part Wool).-Cotton quilts with a fringe of wool are dutiable as manufactures in part of wool and not as manufactures of cotton.Rouss v. U. S., 120 Fed. Rep., 1021; 113 Fed. Rep., 816, affirmed.

Turkish Towels and Wash Cloths made of cotton or flax, with an uncut loop or pile, are not dutiable as “pile fabrics” under the provisions of paragraph 315, but are dutiable at the rate of 45 per cent ad valorem, according to the component material of chief value thereof, under the provisions of paragraph 322 or 347.

The term "pile fabrics" as used in said paragraph is limited and restricted in meaning to articles or fabrics of kindred nature and kindred materials, with the associate articles grouped in the same paragraph, such as velvets, velveteens, etc., and is so known and used in trade and commerce. In re Herrman (56 Fed. Rep., 477).—T. D. 23487 (G. A. 5068).

DECISIONS UNDER THE ACT OF 1890.

Turkish Towels of Cotton are dutiable as manufactures of cotton and not as pile fabrics.-T. D. 13963 (G. A. 2068).

1913

1909

1897

265. Lace window curtains, pillow shams, and bed sets, finished or unfinished, made on the Nottingham lace-curtain machine, and composed of cotton or other vegetable fiber, when counting not more than six points or spaces between the warp threads to the inch, 35 per centum ad valorem; when counting more than six and not more than eight points or spaces to the inch, 40 per centum ad valorem; when counting nine or more points or spaces to the inch, 45 per centum ad valorem.

351. Lace window curtains, pillow shams, and bed sets, finished or unfinished, made on the Nottingham lace-curtain machine or on the Nottingham warp machine, and composed of cotton or other vegetable fiber, when counting five points or spaces between the warp threads to the inch, 1 cent per square yard; when counting more than five such points or spaces to the inch, one-half of 1 cent per square yard in addition for each such point or space to the inch in excess of five; and In addition thereto, on all the foregoing articles in this paragraph, 20 per centum ad valorem: Provided, That none of the above-named articles shall pay a less rate of duty than 50 per centum ad valorem.

340. Lace window curtains, pillow shams, and bed sets, finished or unfinished, made on the Nottingham lace-curtain machine or on the Nottingham warp machine, and composed of cotton or other vegetable fiber, when counting five points or spaces between the warp threads to the inch, 1 cent per square yard; when counting more than five such points or spaces to the inch, one-half of 1 cent per square yard in addition for each such point or space to the inch in excess of five; and in addition thereto, on all the foregoing articles in this paragraph, 20 per centum ad valorem: Provided, That none of the above-named articles shall pay a less rate of duty than 50 per centum ad valorem. (Not enumerated.)

1894

1890

(Not enumerated.)

1883

(Not enumerated.)

DECISIONS UNDER THE ACT OF 1913.

Finished Nottingham Lace Window Curtains, Scalloped.-Finished lace window curtains made on the Nottingham lace-curtain machine and composed of cotton or other vegetable fiber, dutiable under the eo nomine provision of paragraph 265, although scalloped.-Dept. Order (T. D. 35871).

DECISIONS UNDER THE ACT OF 1909.

Scalloped Nottingham Lace Curtains.-Nottingham lace curtains with machine scalloped edges were held dutiable under paragraph 351, as curtains made on the Nottingham lace-curtain machine.-Ab. 25029 (T. D. 31380).

DECISIONS UNDER THE ACT OF 1897.

Lace Curtain Panels-Nottingham Curtains.-Lace curtain panels, a class of lace articles made to cover glass panels in doors, and also lower sashes of windows, are lace window curtains, and where made on the Nottingham lacecurtain machine, they are dutiable under paragraph 340.

Lace curtains made partly on Nottingham lace-curtain machines and partly on other machines, are not dutiable under paragraph 340, which provides for curtains made on Nottingham machines. Such articles are dutiable under paragraph 339. G. A. 4641 (T. D. 21942), In re Smith (108 Fed. Rep., 800), and Smith v. Read (111 Fed. Rep., 795) cited and followed.-T. D. 24263 (G. A. 5291).

1913

1909

1897

266. All articles made from cotton cloth, whether finished or unfinished, and all manufactures of cotton or of which cotton is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem.

332. All articles made from cotton cloth, whether finished or unfinished, and all manufactures of cotton, or of which cotton is the component material of chief value, not specially provided for in this section, 45 per centum ad valorem.

322. All manufactures of cotton not specially provided for in this Act, 45 per centum ad valorem.

264. All manufactures of cotton,

in the piece or otherwise, 1894 not specially provided for in this Act, and including cloth having india rubber as a component material, 35 per centum ad valorem.

1890

355. * * all manufactures of cotton not specially provided for in this Act, 40 per centum ad valorem.

1883

324. * * * all manufactures of cotton, not specially enumerated or provided for in this Act, 35 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

46

Cotton and Rubber Fabrics.-Merchandise invoiced as cotton and gum elastic bands " was classified as manufactures of cotton and duty was collected under paragraph 266. We find that the goods in question are fabrics or materials used in the manufacture of corsets, and are not bandings, belts, beltings, or bindings, and we hold that said merchandise was properly classified as a manufacture of which cotton is the component material of chief value.-Ab. 37990.

Cotton Dust Cloths are properly classifiable as manufactures of cotton under the catch-all provision in paragraph 266. If Congress had intended that dust cloths should be classified under paragraph 264 it would have named them therein.-T. D. 35847 (G. A. 7803).

Table Covers or Bedspreads in the Piece, consisting of woven cotton fabric in the piece, upon which are printed at regular intervals designs of table covers or bedspreads, dutiable at the rate of 30 per cent ad valorem under the provisions of paragraph 266, for articles made of cotton cloth, whether finished or unfinished.-Dept. Order (T. D. 36086).

DECISIONS UNDER THE ACT OF 1909.

Advertising Tape, classified under paragraph 349 as tape, was claimed to be dutiable as manufactures of cotton (par. 332).

It appears that the article is made by laying parallel a number of cotton yarns and fastening them together with an adhesive substance. G. A. 5297 (T. D. 24287); G. A. 5557 (T. D. 24944). Protest sustained.-Ab. 27562 (T. D. 32149).

Battenberg Rings.-The articles Renaissance or Battenberg rings were classified as "ornaments" under paragraph 349. They are claimed to be properly dutiable either under paragraph 332 or under paragraph 358.

In our opinion, the uncontradicted testimony that there are articles bought and sold under the name "ornaments," and that the rings in question are never so sold and bought, requires that the protests be sustained. As between the common understanding and the trade understanding of a term, the latter must prevail. Arthur v. Morrison (96 U. S., 108).—Ab. 27705 (T. D. 32224).

Cotton Cloth, Cut to Shape.--The merchandise consists of coarse, brightly colored cotton cloth, cut in pieces about 28 by 31 inches, 28 by 59 inches, etc., having a small round hole cut in the center of each piece. The merchandise was classified as manufactures of cotton at 45 per cent ad valorem under paragraph 332.

The mere cutting the hole in the article is work applied to it after it has been cut to length, and, following the rule laid down in our previous decisions, it can not be classified as countable cotton cloth.-Ab. 33626 (T. D. 33738).

Insulating Tape.-So-called tapes made of a number of cotton yarns laid parallel and fastened together with an adhesive substance, used for insulating purposes, and classified as tapes under paragraph 349, were held dutiable as a manufacture of cotton (par. 332).-Ab. 28722 (T. D. 32561).

DECISIONS UNDER THE ACT OF 1897.

Advertising Tape, so called, composed of cotton and formed by laying parallel several yarns, the said yarns being held together by some sticky substance, upon which has been printed the name of the party for whose use they were made, Held to be dutiable as a manufacture of cotton, not specially provided for, under paragraph 322, and not as "printed matter" under paragraph 403, nor as "tapes," directly or by similitude, perforce section 7, under paragraph 320.T. D. 24943 (G. A. 5557).

Catheters composed of a silk or cotton core, to which is applied a varnish made of linseed oil and copal, spread upon the cores by frequent coatings and worked down to a smooth surface and flexible condition, are properly dutiable according to the component material of chief value, which in these cases is ascertained to be silk or cotton according as the one or the other constitutes the core.-T. D. 28649 (G. A. 6698).

Cotton Cloth in Part of Jute.-Woven fabrics of cotton and jute, cotton being the component material of chief value, are not cotton cloth within the meaning of that term as defined in paragraph 310, but are dutiable as manufactures of cotton under paragraph 322. Lord & Taylor v. U. S. (T. D. 30359), affirming 172 Fed. Rep., 282 (T. D. 29851), and G. A. 6875 (T. D. 29596) followed.-T. D. 30686 (G. A. 7034).

The definition of "cotton cloth" in paragraph 310, as being "a woven fabric of cotton," does not include a fabric containing 37 per cent of jute.— Lord & Taylor v. U. S. (C. C. A.), T. D. 30359; T. D. 29851 (C. C.) and (G. A. 6875) T. D. 29596 affirmed.

Cotton Cloths not Countable.-Certain cotton glove materials resembling knit goods, which are made on the Milanese machine, and of which the threads can not be counted by unraveling or other practicable means, are dutiable as manufactures of cotton, not specially provided for, under paragraph 322, and not under the provisions (pars. 305 to 310) for countable cotton cloths.— T. D. 23454 (G. A. 5059).

Cotton Crocheted Bands or Yokes, 12 to 15 inches in length, and an inch wide, used as a trimming on women's vests, held to be dutiable as manufactures of cotton under the provisions of paragraph 322, and not as cotton lace articles under paragraph 339. Loewenthal v. U. S. (T. D. 27091), reversing Ab. 3460 (T. D. 25735) cited.—T. D. 27221 (G. A. 6320).

Fish Netting.-Held that fish netting composed of cotton is not dutiable under the provision in paragraph 339, for "nets or nettings composed wholly or in chief value of cotton," but under paragraph 322 as "manufactures of cotton."-Ederer v. U. S. (C. C.), T. D. 25111.

Finished Articles of Cotton Cloth.-Finished cotton articles, with a whipped or hemmed border, imported in a condition ready for use, are within the definition of "cotton cloth" in paragraph 310, and are thereby removed from the operations of the provision in paragraph 322 for "manufactures of cotton not specially provided for.”—U. S. v. Bernhard (C. C.), T. D. 25470; (G. A. 5057) T. D. 23452 affirmed.

Manufactures in Chief Value of Cotton are dutiable under paragraph 322 and are not dutiable under paragraph 347. Paragraph 347 provides for manufactures in chief value of vegetable fibers not specially provided for, and as paragraph 322 does provide for a specific species of vegetable fiber-to wit, cotton-manufactures in chief value of that article are not dutiable under paragraph 347. The provision for cotton is the narrower of the two and must prevail. G. A. 4532 and U. S. v. Churchill (106 Fed. Rep., 672); Matheson v. U. S. (71 Fed. Rep., 394); Koechl v. U. S. (91 Fed. Rep., 110); In re Wise (73 Fed. Rep., 183); Erhardt v. Steinhardt (153 U. S., 177), and U. S. v. Stern (91 Fed. Rep., 521) cited and followed. In re Lyon (unpublished) cited.—T. D. 23529 (G. A. 5082).

Nets for Pyrographic Bulbs.-Cotton nets for pyrographic bulbs were held to be dutiable as manufactures of cotton under paragraph 322, the appraiser reporting that the merchandise was of the same character as that the subject of G. A. 5639 (T. D. 25193).-Ab. 24837 (T. D. 31316).

Painted Fire Screens.-Fire screens composed of bamboo frames tied together with silk strings, the frames inclosing hand-painted panels, all of which is admittedly composed in chief value of cotton, Held to be properly dutiable at the rate of 45 per cent ad valorem as manufactures of cotton under paragraph 322.-T. D. 28179 (G. A. 6598).

Picot or Loop Thread, consisting of several cotton threads tightly twisted or woven with small loops in it at intervals of about one-eighth of an inch, is not dutiable as a cotton braid nor as a thread, but is dutiable as a manufacture of cotton at 45 per cent ad valorem under paragraph 322-T. D. 28458 (G. A. 6672).

Cotton Pillow Slips.-The metal portion of an article necessary to throw it within the category for the purposes of tariff classsification of an article in part of metal must be more than a mere incident or an immaterial part of the completed article, and must form a necessary and substantial part thereof.

Certain cotton pillow slips held to be properly dutiable according to the count of threads, condition, and value, under the applicable countable provisions of the cotton schedule Seeberger v. Schlessinger (152 U. S., 581) followed.-T. D. 27659 (G. A. 6457).

Traveling Rolls, Composed of Cotton, Wool, and other materials, cotton being the component material of chief value, are dutiable under the provision in paragraph 322, for "manufactures of cotton not specially provided