for," and not under the provision in paragraph 366 for “ 'cloths, knit fabrics, and all manufactures of every description made wholly or in part of wool, not specially provided for." In re Rumpp, G. A. 5071 (T. D. 23490), and U. S. 2. Churchill (106 Fed. Rep., 672) followed; Vandegrift v. U. S. (113 Fed. Rep., 816), Converse v. U. S. (ib., 817), and Rouss v. U. S. (120 id., 1021) distinguished.-T. D. 24592 (G. A. 5389). Trimmings.-Tinsel gauze woven in the piece, and varying in width from 2 to 8 yards, not dutiable as trimmings, although they can be cut up and applied to such use.-T. D. 21499 (G. A. 4522). DECISIONS UNDER THE ACT OF 1894. Cotton "Antimacassar Cloth."-Woven fabrics of cotton known as antimacassar cloth," held dutiable as a manufacture of cotton and not as cotton cloth. The goods are not cotton cloth within the meaning of paragraph 257.— T. D. 16814 (G. A 3333). Copying Sheets consisting of thin sheets of so-called parchment paper, each surface tightly overlaid with bleached cotton cloth (the cotton cloth chief value), is dutiable as a manufacture of cotton and not as parchment paper nor as a manufacture of paper.-T. D. 16817 (G. A. 3336). Cotton Tape Measures are dutiable as manufactures of cotton and not as tapes.-T. D. 16413 (G. A. 3202). Tucked and Hemstitched Lawns.-Tucked lawns, hemstitched tucked lawns, hemstitched lawns, hemstitched and tucked lawns, are dutiable as manufactures of cotton and not as countable cottons nor as tuckings.-T. D. 17563 (G. A. 3654). DECISIONS UNDER THE ACT OF 1890. Antimacassars.-Small oblong table covers with fringes at either end, woven of colored cotton, with fancy stripes and raised border figures composed in part of metal thread (cotton chief value), known as madras table covers or as antimacassars, are dutiable as manufactures of cotton.-T. D. 13592 (G. A. 1864). Buckram, a coarse woven cotton fabric used as bodies for hats and bonnets, is a manufacture of cotton.-T. D. 12369 (G. A. 1141). 66 Cotton Caps for ladies, children, and nurses are dutiable as manufactures of cotton and not as bonnets, hats, and hoods.-T. D. 12342 (G. A. 1114). Cotton and Wool Cloth.-The provision in paragraph 355, for 'all manufactures of cotton not specially provided for," is more specific than that in paragraph 392 for "all manufactures of every description made wholly or in part of wool not specially provided for "; and cloth composed in part of wool but in chief value of cotton falls under the former rather than the latter provision. The provision in paragraph 355, for “all manufactures of cotton not specially provided for," being more specific than that in paragraph 392 for "all manufactures of every description made wholly or in part of wool not specially provided for," articles covered by both are not within the provision in section 5 that "if two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates."-Benoit v. U. S. (C. C.), T. D. 26823; (G. A. 1064) T. D. 12250 reversed. Hair Crimpers, Cotton and Metal.-Hair crimpers composed of two cotton-covered rings of flexible wire, joined together at one side with cotton thread (cotton chief value), are manufactures of cotton.-T. D. 13237 (G. A. 1658); T. D. 14547 (G. A. 2339). Hat Forms of Cotton Sparterie are dutiable as manufactures of cotton and not free as sparterie.-T. D. 13203 (G. A. 1624). Imitation Cane Seating, a fabric composed of cotton cloth covered with paper and stiffened with a substance resembling paint, the whole perforated in fancy designs, producing the effect of coarse lacework (cotton chief value), is a manufacture of cotton.-T. D. 10862 (G. A. 357). Cotton Tubing for Millinery Ornaments.-Cotton tubing for use in the manufacture of artificial flowers is dutiable as a manufacture of cotton and not as artificial flowers.-T. D. 14928, G. A. 2557; T. D. 15022 (G. A. 2599). DECISIONS UNDER THE ACT OF 1883. Piano and Table Covers of cotton and metal (cotton chief value, but metal a substantial and conspicuous part) are dutiable as manufactures of metal and not as manufactures of cotton.-T. D. 10732 (G. A. 285). Scapularies are printed matter and not manufactures of cotton.-T. D. 10930 (G. A. 425). Table Covers, in Part of Metal.-Table covers composed of wool, cotton, and metal (cotton chief value) are dutiable as composed in part of wool. Table covers composed of cotton and metal, cotton chief value, held dutiable as manufactures of metal.-T. D. 10672 (G. A. 256). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Calf-Hair Goods made to imitate velvet or fur, manufactured of cotton and hair, the warp being cotton and the woof being cattle hair, is dutiable as a manufacture of cotton and not as a manufacture of hair.-Butterfield v. Arthur (16 Blatchf., 216; 25 Int. Rev. Rec., 248; 8 Reporter, 68), 4 Fed. Cas., 921. Manufactures of Cotton.-Linen lusters, camlet lusters, toils du nord, and lusters composed of linen and cotton are dutiable at 25 per cent as manufactures composed wholly of cotton not otherwise provided for. They are subject to this classification under section 20, act of August 30, 1842, as articles composed of two or more materials.-Morlot v. Lawrence (1 Blatchf., 608), 17 Fed. Cas., 770). SCHEDULE J-FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 267. Single yarns made of jute, not finer than five lea or number, 15 1913 per centum ad valorem; if finer than five lea or number and yarns made of jute not otherwise specially provided for in this section, 20 per centum ad valorem. 1909 1897 1894 1890 1883 1913 1909 1897 338. Single yarns made of jute, not finer than five lea or number, 1 cent per pound and 10 per centum ad valorem; if finer than five lea or number, 35 per centum ad valorem; yarns made of jute not otherwise specially provided for in this section, 35 per centum ad valorem. 328. Single yarns made of jute, not finer than five lea or number, 1 cent per pound and 10 per centum ad valorem; if finer than five lea or number. 35 per centum ad valorem. 267. Yarn, made of jute, 30 per centum ad valorem. 268. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, one-half cent per pound; cables and cordage made of hemp, tarred or untarred, 1 cent per pound. 339. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, three-fourths of 1 cent per pound; cables and cordage made of hemp, tarred or untarred, 2 cents per pound. 329. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, 1 cent per pound; cables and cordage made of hemp, tarred or untarred, 2 cents per pound. 268. Cables, cordage, and twine (except binding twine), composed in 1894 whole or in part of New Zealand hemp, istle or Tampico fiber, manila, sisal grass, or sunn, 10 per centum ad valorem. 1890 1883 { 362. Cables, cordage, and twine (except binding twine composed in whole or in part of istle or Tampico fiber, manila, sisal grass, or sunn), 11 cents per pound; * *; cables and cordage made of hemp, 21 cents per pound; tarred cables and cordage, 3 cents per pound. 344. Tarred cables or cordage, 3 cents per pound. 346. All other untarred cordage, 3 cents per pound. DECISIONS UNDER THE ACT OF 1913. Steel Wire Rope Covered with Hemp, classified under paragraph 284 as a manufacture in chief value of hemp, is claimed under paragraph 268 as cables and cordage. The testimony showed that the rope in question is used largely in connection with steamship work, such as mooring, for use on board a vessel and work connected with boats. This was held not sufficient to warrant classification under paragraph 268.-Ab. 38558. 60690°-18-VOL 1-34 529 DECISIONS UNDER THE ACT OF 1909. Istle Lariats were held dutiable as cordage under paragraph 339.-Ab. 23986 (T. D. 30944). Marline. The merchandise is not a twine. It is known as "cordage," under the specific name of marline," is used for serving around wire ropes, cables, etc., and is dutiable at 2 cents per pound under paragraph 339.—Ab. 28429 (T. D. 32488). DECISIONS UNDER THE ACT OF 1897. Hemp Cordage.-Articles used for roping small sails and lacing the head and foot of small sails were held dutiable as cordage under paragraph 329.— Ab. 23985 (T. D. 30944). DECISIONS UNDER THE ACT OF 1894. Russian Bolt Rope is a manufacture of hemp.-T. D. 16221 (G. A. 3100). DECISIONS UNDER THE ACT OF 1890. Istle Lariats.-A lariat made of istle rope, with a loop at one end, held dutiable as cordage.-T. D. 12220 (G. A. 1034). Tarred Lath Yarn.-Tarred two-ply lath yarn, used for tying up laths, shingles, etc., held dutiable as tarred cordage and not as binding twine nor as twine.-T. D. 13786 (G. A. 1980). 1913 1909 1897 1894 1890 1883 269. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, 20 per centum ad valorem; if made from yarn finer than five lea or number, 25 per centum ad valorem. 340. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, 10 cents per pound; if made from yarn finer than five lea or number, 12 cents per pound, and three-fourths of 1 cent per pound additional for each lea or number, or part of a lea or number, in excess of five. 330. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, 13 cents per pound; if made from yarn finer than five lea or number, three-fourths of 1 cent per pound additional for each lea or number, or part of a lea or number, in excess of five. * * 274. * threads composed of flax or hemp, or of a mixture of either of these substances, 35 per centum ad valorem. 370. * threads composed of flax or hemp, or of a mixture of either of these substances, valued at 13 cents or less per pound, 6 cents per pound; valued at more than 13 cents per pound, 45 per centum ad valorem. 336. Flax or linen thread, twine, and pack thread, centum ad valorem. DECISIONS UNDER THE ACT OF 1897. 40 per Flax Thread.-Thread, two strands of flax twisted together, known in trade both as thread and two-ply yarn, dutiable as thread under paragraph 330 rather than as manufacture of flax not specially provided for.-T. D. 21029 (G. A. 4417). Thread from Yarn Composed of Flax.-A manufacture of flax consisting of hanks of two strands of flax twisted together is dutiable as thread made from yarn composed of flax and not under paragraph 347 as a manufacture of flax.-Klump v. Thomas (C. C.), 108 Fed. Rep., 799. DECISIONS UNDER THE ACT OF 1894. Twine Made of Flax or Linen held dutiable as a manufacture of flax.T. D. 17343 (G. A. 3563). Twines Made of Russian or Italian Hemp are manufactures of hemp and not twine.-T. D. 18004 (G. A. 3848). Twine of Hemp and Sunn.-Twine (other than binding twine) composed of Russian hemp and sunn (hemp chief value) is dutiable as twine composed in part of sunn and not as a manufacture of hemp.-T. D. 17407 (G. A. 3598). DECISIONS UNDER THE ACT OF 1890. Flax Twine.-Flax or linen twine is dutiable as a manufacture of flax.T. D. 11886 (G. A. 877); T. D. 12319 (G. A. 1091). Sail Cord or Harness Twine, composed of three strands of hard twisted hemp fibers and finished with a smooth and almost glazed surface, is dutiable as a manufacture of hemp and not as cordage.-T. D. 14405 (G. A. 2289). Salmon Thread or Twine is dutiable as flax thread and not as a manufacture of flax.-T. D. 14303 (G. A. 2232); T. D. 12364 (G. A. 1136) reversed. Seaming Twine of Flax is dutiable as a manufacture of flax and not as twine nor as threads composed of flax.-T. D. 14642 (G. A. 2400). DECISIONS UNDER THE ACT OF 1883. Gill Twine.-Linen twine composed of several yarns loosely twisted together and known to the trade as "gill twine" is dutiable as gilling twine and not as flax or linen thread, twine, and pack thread. The importer's right to recover is not affected by the fact that his protest claimed the goods to be "seine twine," while the proof showed them to be "gilling twine," as the two terms are convertible for the purposes of the question at issue.-McNab v. Seeberger (C. C.), 39 Fed. Rep., 759. Gilling Twine.-No. 35 three-cord unbleached linen thread, known as gilling twine, imported as gilling, for the manufacture of gill nets, is dutiable as gilling twine and not as flax or linen thread, twine, and pack thread.-American Net & Twine Co. v. Worthington, 141 U. S., 468. Linen Thread numbered from 10 to 60 and used by boot and shoe makers, upholsterers, bookbinders, saddlers, and other trades, as well as by gill-net makers, is dutiable as linen thread and not as gilling twine.-American Net & Twine Co. v. Worthington, 33 Fed. Rep., 826. 66 Salmon Net Twine.-An article manufactured, imported, and sold under the name Salmon net twine, 14 ply," made of the first quality of flax, having fourteen small strands or threads very slightly twisted together, and mainly used for making seines and gilling nets and known in the trade and in its use as "salmon seine" and "seine and gilling twine," though it can be used for sewing sacks, shoes, etc., is dutiable as gilling twine and not as flax or linen thread.Leeson v. Young (C. C.), 45 Fed. Rep., 627. 270. Single yarns, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 12 per centum ad va1913 lorem; finer than eight lea or number and not finer than eighty lea or number, 20 per centum ad valorem; finer than eighty lea or number, 10 per centum ad valorem; ramie sliver or roving, 15 per centum ad valorem. |