341. Single yarns in the gray, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 6 cents per pound; finer than eight lea or number and not finer than eighty lea or 1909 number, 40 per centum ad valorem; single yarns. made of flax, hemp, or ramie, or a mixture of any of them, finer than eighty lea or number, 15 per centum ad valorem; ramie sliver or roving, 35 per centum ad valorem. 1897 1894 331. Single yarns in the gray, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 7 cents per pound; finer than eight lea or number and not finer than eighty lea or number, 40 per centum ad valorem; single yarns, made of flax, hemp, or ramie, or a mixture of any of them, finer than eighty les or number, 15 per centum ad valorem. 274. Yarns * * * composed of flax or hemp, or of a mixture of either of these substances, 35 per centum ad valorem. 370. Yarns * * composed of flax or hemp, or of a mixture of 1890 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. 1883 335. Flax and hemp yarns, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Knotted Hemp Fibers.-The knotting together of the fibers is a process of manufacture the result of which is a new article which is used as a yarn in the manufacture of braids. It is therefore excluded from the provision of paragraph 578 of the free list. While its use is that of a yarn it is not in fact a yarn, inasmuch as it has not been spun. Similitude would not operate to make it dutiable as a yarn in the presence of paragraph 358, providing for manufac tures of vegetable fiber.-Ab. 25330 (T. D. 31498). DECISIONS UNDER THE ACT OF 1897. Single Flax Yarns, not finer than 80 lea or number, imported in the gray, are dutiable under the first provisions of paragraph 331. Single flax yarns not finer than 80 lea or number not in the gray, the lea or number being taken in the condition as imported, are properly dutiable under the provisions of paragraph 347. Single flax yarus finer than 80 lea or number, the lea or number being taken in the condition as imported, are properly dutiable under the last provision of paragraph 331 at the rate of 15 per cent ad valorem. In re Downing, G. A. 4994 (T. D. 23283), distinguished.-T. D. 26666 (G. A. 6134). Ramie Sliver, imported under the tariff act of 1897, is properly dutiable at the rate of 45 per cent ad valorem by similitude to cotton sliver under the provisions of section 7 and paragraph 302 of said act.-T. D. 30205 (G. A. 6955). Ramie sliver is dutiable as cotton sliver by similitude under paragraph 302. Within the meaning of the similitude clause in section 7, ramie sliver resembles cotton sliver (1) in "material" because it is a vegetable fiber, (2) in "quality" because it has reached the same degree of purity, (3) in "texture because the fibers are in practically the same form, and (4) in “ use because intended to be spun into yarn and thread for the manufacture of fabrics in the same way that cotton sliver is used.-Vandegrift v. U. S. (C. C. A.), T. D. 30010; T. D. 29239 (C. C.) and Ab. 3702 (T. D. 25772) affirmed. 271. Gil nettings, nets, webs, and seines made of flax, hemp, or 1913 ramie, or a mixture of any of them, or of which any of them is the component material of chief value, 25 per centum ad valorem. 1909 1897 1894 1890 1883 342. Flax gill nettings, nets, webs, and seines shall pay the same duty per pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto 20 per centum ad valorem. 332. Flax gill netting, nets, webs, and seines shall pay the same duty per pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto 25 per centum ad valorem. 272. Flax gill netting, nets, webs, and seines, 40 per centum ad valorem. 367. Flax gill netting, nets, webs, and seines, when the thread or twine of which they are composed is made of yarn of a number not higher than twenty, 15 cents per pound, and 35 per centum ad valorem; when made of threads or twines, the yarn of which is finer than number 20, 20 cents per pound, and in addition thereto 45 per centum ad valorem. 347. Seines and seine and gilling twine, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. 64 Tennis Nets made from Russian hemp are dutiable as manufactures of hemp" under paragraph 284, and not as gill nettings, nets, webs, and seines " under paragraph 271, that paragraph being limited to such articles as are intended for use in fishing and fisheries.-T. D. 35562 (G. A. 7745). In G. A. 2804 (T. D. 15410) certain nets were held dutiable under the act of 1890 on the ground that they were fishing nets used for catching shrimps. It is commonly known, and has been taken judicial notice of by the courts, that gill nets are used principally for fisheries. American Net & Twine Co. v. Worthington (33 Fed., 826), McNab v. Seeberger (39 Fed., 759). The paragraph does not specially name "gill nets," but it names "gill nettings and nets." Gill nettings and seines are well-known varieties of fishing tackle. In Ederer v. U. S. (T. D. 25111) the United States Circuit Court for the Northern District of Illinois held that under the rule of ejusden generis the provision for "nets or nettings" in paragraph 339, act of 1897, was limited in its application to goods of the same kind as to quality and use as the other articles there enumerated. Applying the same reasoning to the case at bar, we hold that the provision for "nets in paragraph 271 is limited to those used in fisheries and fishing.-Ab. 36875. DECISIONS UNDER THE ACT OF 1909. Fishing Nets of Cotton.-Cotton nets used to lift fish out of the water after having been hooked up, specially excepted from paragraph 165, were held more specifically provided for as net or nettings (par. 349) than as manufactures of cotton (par. 332).-Ab. 35739. DECISIONS UNDER THE ACT OF 1890. Shrimp Nets of Flax are dutiable as nets and not as manufactures of flax, nor as manufactures of jute.-T. D. 15410 (G. A. 2804). 1913 272. Floor mattings, plain, fancy, or figured, including mats and rugs, manufactured from straw, round or split, or other vegetable substances, not otherwise provided for in this section, and having a warp of cotton, hemp, or other vegetable substances, including what are commonly known as China, Japan, and India straw matting, 2 cents per square yard. 343. Floor mattings, plain, fancy, or figured, manufactured from straw, round or split, or other vegetable substances, not otherwise pro1909 vided for in this section, and having a warp of cotton, hemp, or other vegetable substance, including what are commonly known as China, Japan, and India straw matting, 34 cents per square yard. 1897 1894 1890 1883 333. Floor mattings, plain, fancy, or figured, manufactured from straw, round or split, or other vegetable substances not otherwise provided for, including what are commonly known as Chinese, Japanese, and India straw mattings, valued at not exceeding 10 cents per square yard, 3 cents per square yard; valued at exceeding 10 cents per square yard, 7 cents per square yard and 25 per centum ad valorem. 485. Floor matting manufactured from round or split straw, including what is commonly known as Chinese matting. (Free.) 575. Floor matting manufactured from round or split straw, including what is commonly known as Chinese matting. (Free.) 432. Floor matting and floor mats, exclusively of vegetable substances, 20 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Grass Rugs.-Rugs with the body or filling consisting of twisted grass or straw which has not reached the fiber stage, classified under paragraph 273, were held dutiable under paragraph 272. G. A. 7610 (T. D. 34820) followed.Ab. 37621. Straw Mats Sewn With Cotton.-Paragraph 272 provides clearly and without ambiguity for mats and rugs having a warp of cotton, etc., and nothing appears which would warrant the court in rejecting the plain meaning of the language used and making search for some other signification. The mats here were not woven and had no warp, but were made of braids of straw sewn together with cotton. Held, that they did not fall within the provisions of paragraph 272, but were properly assessed at 25 per cent ad valorem under paragraph 368. Even if it were permissible in this case to resort to the legislative history of the provision for aid in interpretation, there is nothing in the report of the Finance Committee of the Senate relied on by importers which would justify a conclusion different from that which the reading of the provision imposes.Akawo, Morimura & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35921; (G. A. 7724) T. D. 35384 affirmed. Straw Rugs.-By unraveling the rugs and untwisting the straw cord or filling thread it can be seen that the entire stalk of the straw appears intact therein. The merchandise is of the same character as that passed upon by this board in G. A. 7610 (T. D. 34820), and upon the authority of said decision we hold the same dutiable at 2 cents per square yard under paragraph 272.—Ab. 37244. Woven rugs in which cotton thread or cord is used in the warp and a cord made of twisted straw in the weft are dutiable as "mats and rugs manufac tured from straw, round or split," under paragraph 272, and not as mats and rugs made of vegetable fiber" under paragraph 273.—T. D. 34820 (G. A. 7610). DECISIONS UNDER THE ACT OF 1909. Matting Rugs.-Short strips of matting sewed together to form a square, classified as straw matting under paragraph 343, were claimed dutiable as manufactures of straw (par. 463). Protest sustained. Ab. 25327 (T. D. 31498) and Ab. 25688 (T. D. 31624) followed.-Ab. 36182 (T. D. 34668). Straw Mats with a border or binding, made to cover the floors of the rooms for which they are designed, held properly classified as manufactures of straw under paragraph 463.-Ab. 31078 (T. D. 33106). There is no dispute that the articles are rugs or mats, and it is therefore simply a question which of two provisions is the more specific. Paragraph 343 provides only for mattings such as that from which the rugs in question are made, and while almost every other conceivable kind of mat or rug except those in question are provided for in paragraph 344 there is no co nomine provision for such rugs in the existing law. We think, therefore, that the provision for manufactures of straw in paragraph 463 is the more specific.— Ab. 25688 (T. D. 31624). DECISIONS UNDER THE ACT OF 1897. Straw Mats are not dutiable under the provisions of paragraph 334 as mats of vegetable fiber, but are dutiable under the provisions of paragraph 449, as manufactures of straw not specially provided for. G. A. 4396 and G. A. 4493 cited and followed.-T. D. 23144 (G. A. 4954). DECISIONS UNDER THE ACT OF 1894. Japanese Floor Matting made of round straw, is free, and not dutiable as a manufacture of vegetable fiber nor of straw.-T. D. 17485 (G. A. 3624). DECISIONS UNDER THE ACT OF 1890. Floor Matting known as "bizen, fancy Japan matting" manufactured from round or split straw, is free.-T. D. 12847 (G. A. 1443). Japanese Straw Floor Mats, manufactured from round or split straw, free.-T. D. 12846 (G. A. 1442). 1913 1909 1897 1894 1890 273. Carpets, carpeting, mats, and rugs made of flax, hemp, jute, or other vegetable fiber (except cotton), 30 per centum ad valorem. 344. Carpets, carpeting, mats, and rugs made of flax, hemp, jute, or other vegetable fiber (except cotton), valued at not exceeding 15 cents per square yard, 4 cents per square yard and 30 per centum ad valorem; valued above 15 cents per square yard, 8 cents per square yard and 30 per centum ad valorem. flax, * 393. Carpets and carpeting of or composed in part of any of them, not specially provided for in this section, 50 per centum ad valorem. 334. Carpets, carpeting, mats, and rugs made of flax, hemp, jute, or other vegetable fiber (except cotton), valued at not exceeding 15 cents per square yard, 5 cents per square yard and 35 per centum ad valorem; valued above 15 cents per square yard, 10 cents per square yard and 35 per centum ad valorem. * * * flax, * 381. Carpets and carpeting of or composed in part of either, not specially provided for in this Act, 50 per centum ad valorem. 269. Hemp and jute carpets and carpetings, 20 per centum ad valorem. * * * flax, * 295. Carpets and carpeting of ** composed in part of either, not specially provided for in this Act, 30 per centum ad valorem. * * * 363. Hemp and jute carpets and carpetings, 6 cents per square yard. flax 407. Carpets and carpeting of or composed in part of either, not specially provided for in this Act, 50 per centum ad valorem. 1883 377. Hemp or jute carpeting, 6 cents per square yard. DECISIONS UNDER THE ACT OF 1897. Mooj Mats. Certain floor coverings, made of mooj fiber, and consisting of finished articles which are to be used in the same condition as woven, are dutiable under paragraph 334, as mats of vegetable fiber, and not under paragraph 333 as matting. In re Darragh (G. A. 4396) followed.-T. D. 21407 (G. A. 4493). DECISIONS UNDER THE ACT OF 1890. Japanese Rugs and Carpets, composed of jute or hemp and cotton, jute or hemp chief value, are dutiable as hemp or jute carpets and carpetings and not as pile fabrics.-T. D. 13947 (G. A. 2052). Jute Rugs and Squares, composed entirely of jute or of jute and cotton, jute chief value, are dutiable as jute carpets or carpetings and not as pile fabrics. T. D. 13950 (G. A. 2055). Jute Table Carpets for covering tables and not for covering floors are not jute carpetings.-T. D. 14072 (G. A. 2123). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Hemp Carpeting.—The term “manufacture of hemp ” used in this schedule, it would seem, can not properly include an article generally known in commerce as "hemp carpeting," but in the manufacture of which no material is used which is in fact hemp or is so called in commercial parlance.-Baxter v. Maxwell (4 Blatchf., 32), 2 Fed. Cas., 1054. 1913 1909 1897 1894 1890 1883 274. Hydraulic or flume hose, made in whole or in part of cotton, flax, hemp, ramie, or jute, 7 cents per pound. 345. Hydraulic or flume hose, made in whole or in part of cotton, flax, hemp, ramie, or jute, 15 cents per pound. 335. Hydraulic hose, made in whole or in part of flax, hemp, ramie, or jute, 20 cents per pound. 2734. Linen hydraulic hose, made in whole or in part of flax, hemp, or jute, 40 per centum ad valorem. 368. Linen hydraulic hose, made in whole or in part of flax, hemp, or jute, 20 cents per pound. (Not enumerated.) DECISIONS UNDER THE ACT OF 1913. Canvas Hose.-Hose not commercially known as hydraulic hose, dutiable at the rate of 35 per cent ad valorem under paragraph 284.-Dept. Order (T. D. 34373). Hydraulic Hose, in ordinary understanding, is hose manufactured to withstand artificial water pressure. The hose commercially known as "hydraulic mining hose," which is a large hose 3 inches or more in diameter, composed of cotton, or of cotton and rubber, is not the only hydraulic hose provided for in paragraph 274, for that provision covers hydraulic hose made of other materials than cotton, namely, "flax, hemp, ramie, or jute." Flax fire hose is dutiable at 7 cents per pound as "hydraulic or flume hose made in whole or in part of cotton, flax, hemp, ramie, or jute."-T. D. 36930 (G. A. 8015). Seamless Flax Fire Hose will continue to be assessed with duty at the rate of 35 per cent ad valorem under the provisions of paragraph 284 for manu |