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Cotton Tape held to be dutiable under the provision for bindings or tapes rather than that for braids not specially for.–T. D. 23073 (G. A. 4929) reversed in part; Steinhardt v. U. S., 121 Fed. Rep., 442.

Bindings.-Braids which are used as binding are specially provided for in paragraph 320.-Baruch v. U. S. (Ct. Cust. Appls.), T. D. 29791; Ab. 12333 (T. D. 27545) and T. D. 28579 reversed.

The merchandise was a narrow woven fabric in chief value of cotton in running lengths and less than an inch in width. Along one edge is a ornamental design covering less than half of its surface, the remainder of the surface being entirely plain. The plain surface covers more than half of the fabric. It is not a trimming, but is used chiefly for binding. It was dutiable under paragraph 320.—Massce & Whitney v. U. S. (Ct. Cust. Appls.), T. D. 33042; T. D. 28457 (G. A. 6671) reversed.

Linen Bobbins, consisting of braided linen fillets about one-eighth of an inch wide and 3 yards long, put up in small bundles, are commercially known as “ tapes," and, as such, properly dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 320. Wolff v. U. S. (116 Fed. Rep., 1023) followed.—T. D. 24302 (G. A. 5302).

DECISIONS UNDER THE ACT OF 1894.

Silver Flax Tapes and Linen Tapes are dutiable as tapes and not under paragraph 277 as a manufacture of flax, the provision for ta pes in this paragraph being sufficiently specific to take them out of the provision of paragraph 277.-T. D. 16582 (G. A. 3278).

Jute Webbing is dutiable as webbing made of vegetable fiber and not as a manufacture of jute.-T. D. 16652 (G. A. 3297).

Elastic Webbing is dutiable as webbing and not as a manufacture of india rubber. It is immaterial whether rubber is chief value or not.-T. D. 17937 (G. A. 3812).

Cotton Webbings are provided for by name and are not dutiable as a manufacture of cotton.-T. D. 18234 (G. A. 3944).

Articles of Cotton about 11 to 14 inches wide, described as glacé shaped or shaped glacé, designed for use in binding the tops of women's skirts, belong to the class of merchandise known by the generic term of webbing.–T. D. 18951 (G. A. 4076).

Glacé Cotton Banding, a woven article with a twill effect, about an inch and a quarter in width, the warp and filling threads composed of cotton and which has been starched or glazed, is dutiable as webbing and not as cotton belting or banding.-T. D. 17477 (G. A. 3616).

Cotton Cords and braids composed of cotton and india rubber (india rubber chief value) are dutiable as cords and braids made of cotton and not as manufactures of india rubber.—T. D. 15814 (G. A. 2914) ; Hague v. U. S. (C. C.), 73 Fed. Rep., 810.

Cotton elastic cords and cotton and india rubber cords are dutiable as cords and not under paragraph 352 as manufactures of india rubber.-T. D. 15995 (G. A. 3019).

A cotton cord used in appliqué work known as coronation cord or braid is dutiable as cord and not under paragraph 264 as a manufacture of cotton.T. D. 17750 (G. A. 3736).

Cord, one-fourth of an inch more or less in diameter, composed of numerous strands of cotton yarn, hard and twisted double, and designed for use in textile machinery for transmitting power, is dutiable as cord or spindle banding (misspelled binding) and not as a manufacture of cotton.-T. D. 18873 (G. A. 4070).

DECISIONS UNDER THE ACT OF 1890.

Bone Casings known as tubular galloons composed of silk and cotton (cotton chief value), used in covering bones and steels for corsets, are dutiable as galloons and not as manufactures of silk.-T. D. 14310 (G. A. 2239); reversed T. D. 16002 (G. A. 3026).

Cotton Elastic Webbing (india rubber chief value) is dutiable as webbing.– T. D. 13311 (G. A. 1691).

Elastic webbing composed of cotton, india rubber, and silk (cotton the principal component in quantity but india rubber chief value) is dutiable as cotton elastic webbing and not as a manufacture of india rubber.--T. D. 12539 (G. A. 1223); T. D. 14151 (G. A. 2150); T. D. 14727 (G. A. 2449).

Cords.--The cords named in this paragraph are limited to cords composed wholly of cotton or, at any rate, to cords commercially known as cotton cords.T. D. 14217 (G. A. 2181).

Cable laid twine is dutiable as cotton cord.—T. D. 13186 (G. A. 1607).'

Small, white, hard-twisted cotton cord used as spindle banding is dutiable as cotton cord.-T. D. 13572 (G. A. 1844).

Fancy cords composed of silk, metal, and cotton, not commercially known as cotton cord, are not dutiable as such.-T. D. 14217 (G. A. 2181).

279. Plain woven fabrics of single jute yarns, by whatever name 1913 known, bleached, dyed, colored, stained, painted, printed, or rendered

noninflammable by any process, 10 per centum ad valorem.

352. Plain woven fabrics of single jute yarns, by whatever name known, weighing not less than six ounces per square yard and not ex

ceeding thirty threads to the square inch, counting the warp and filling, 1909 nine-sixteenths of 1 cent per pound and 15 per centum ad valorem; if

exceeding thirty and not exceeding fifty-five threads to the square inch, counting the warp and filling, seven-eighths of 1 cent per pound and 15 per centum ad valorem.

341. Plain woven fabrics of single jute yarns, by whatever name known, not exceeding sixty inches in width, weighing not less than six

ounces per square yard and not exceeding thirty threads to the square 1897

inch, counting the warp and filling; five-eighths of 1 cent per pound and fifteen per centum ad valorem; if exceeding thirty and not exceeding fifty-five threads to the square inch, counting the warp and fill

ing, seven-eighths of 1 cent per pound and 15 per centum ad valorem. 1894 4241. Burlaps.

(Free.) 364. Burlaps, not exceeding 60 inches in width, of flax, jute, or hemp,

or of which flax, jute, or hemp, or either of them, shall be the component 1890

material of chief value (except such as may be suitable for bagging for cotton), 15 cents per pound.

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1883

338. Burlaps, not exceeding 60 inches in width, of flax, jute, or hemp, or of which flax, jute, hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), 30 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1909.

Brattice Cloth, a jute fabric treated with wood tar, oil, and mineral matter, is dutiable as "plain woven fabrics of single jute yarns" under paragraph 352, and not as a manufacture of jute.

Departmental construction is to be followed only when it has been uniform and when the meaning of the statute is doubtful.—T. D. 30967 (G. A. 7104).

Hop Cloth.-Jute fabrics otherwise falling within the conditions of paragraph 352 not excluded because containing dyed, colored, or printed stripes.Dept. Order (T. D. 32320).

DECISIONS UNDER THE ACT OF 1897.

Jute Fabric-Buckram.-Coarse jute fabrics, plain woven, known as "buckram," not exceeding 60 inches in width, weighing over 6 ounces per square yard, not exceeding 30 threads to the square inch, are dutiable under paragraph 341, the mere process of sizing and calendering not being sufficient to make such merchandise subject to classification under paragraph 347. In re Lamb (G. A. 3950) and McLeod v. U. S. (75 Fed. Rep., 927) commented upon.T. D. 20611 (G. A. 4337).

Jute Canvas.—The phrase "plain woven fabrics,” in paragraph 341, includes double-warp fabrics, not twilled or figured in any manner in the process of weaving, and otherwise falling within the descriptive terms of said paragraph. Certain jute canvas, suitable for artists' use, held dutiable under said paragraph 341, and not under paragraph 347.-T. D. 19098 (G. A. 4097).

Hop Cloth.-Jute fabrics, known on the Pacific coast and used as hop cloth, made of plain woven fabrics of single jute yarns of a comparatively fine texture, and not ordinarily suitable for covering cotton, are dutiable according to count of threads and weight under the provisions of paragraph 341. G. A. 5135 (T. D. 23719) followed.-T, D. 24566 (G. A. 5378).

Twilled Burlaps.-Burlaps of single jute yarns, woven in such manner as to present a twilled effect running diagonally across the cloth, are dutiable as manufactures of vegetable fiber at 45 per cent ad valorem under paragraph 347, and not as “plain woven fabrics of single jute yarns" at the compound rates imposed by paragraph 341.

The term “plain woven " in said paragraph 341 means plain as distinguished from twilled or figured effects produced in the process of weaving. A plain woven cloth composed of jute yarns advanced beyond the condition of singles by grouping or twisting three or more single yarns together is excluded from paragraphs 341 and 344 by the clauses limiting their application to goods composed of "single jute yarns " or “single yarns made of jute." Paragraph 347 supplies the proper classification. U. S. v. Lamb (99 Fed. Rep., 262), affirming In re Lamb (G. A. 4097), and In re Thompson's Nephew & Co. (G. A. 4785) applied.-T. D. 23386 (G. A. 5035).

Colored Fabrics of Single Jute Yarns. Certain colored fabrics known as monks' cloth, woven double in warp and weft, from jute yarns not advanced beyond the condition of singles, are, when weighing not less than 6 ounces to the square yard, and not exceeding 60 inches in width, dutiable under paragraph 341 as. "plain woven fabrics of single jute yarns.” In re White, G. A. 5035 (T. D. 23386), explained.—T. D. 24191 (G. A. 5269).

DECISIONS UNDER THE ACT OF 1890.

Brattice, a coarse woven cloth of jute yarn roughly smeared and saturated with tar (jute chief value), is dutiable as a manufacture of jute and not as waterproof cloth.-T. D. 12366 (G, A. 1138).

280. All pile fabrics, whether or not the pile covers the entire sur

face, composed of flax, hemp, or ramie, or of which flax, hemp, or ramie 1913 is the component materitl of chief value, and all articles and manufac

tures made from such fabrics, not specially provided for in this section, 40 per centum ad valorem.

353. All pile fabrics, whether or not the pile covers the entire surface, 1909

composed of flax, or of which flax is the component material of chief value, and all articles and manufactures made from such fabrics, not

specially provided for in this section, 60 per centum ad valorem. 1897

342. All pile fabrics of which flax is the component material of chief

value, 60 per centum ad valorem, 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.)

DECISIONS UNDER THE ACT OF 1897.

Plushes in Chief Value of Flax.—Plushes composed of flax and cotton, flax being the component of chief value, are dutiable at 60 per cent ad valorem under paragraph 342 as “pile fabrics of which flax is the component material of chief value," and not under paragraph 315, which provides for “plushes and all pile fabrics, composed of cotton or other vegetable fiber. In re Stern (G. A. 4123) reversed.—T. D. 21817 (G. A. 4609).

Articles Made From Pile Fabrics.-In paragraph 315 certain rates of duty are provided on “plushes, velvets, velveteens, corduroys, and all pile fabrics composed of cotton or other vegetable fiber"; and to this provision is attached a proviso that " manufactures or articles in any form made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, shall be subject to the foregoing rates of duty, and in addition thereto 10 per centum ad valorem." Held that this proviso does not include manufactures or articles made from any pile fabrics not included in the main provision of the paragraph, and that articles consisting of portières, made from pile fabrics composed in chief value of flax, are not included in the proviso in paragraph 315, relating to “manufactures or articles in any form, made or cut from pile fabrics composed of cotton or other vegetable fiber."---Ryer v. U.S. (C. C.), T. D. 25068; G. A. decision (unpublished) affirmed.

Velours, which are brocaded pile fabrics or fabrics with a pile in narrow ridges parallel to the warp, are not dutiable as plushes, velvets, velveteens, or corduroys, but as other pile fabrics.

Velours of which flax is the component material of chief value are dutiable under paragraph 342.

60690°-18-VOL 1- 35

Velours composed of ramie or of which ramie is the component material of chief value are dutiable under paragraph 315.-T, D. 19482 (G. A. 4176).

281. Bags or sacks made from plain woven fabrics, of single jute 1913 yarns, not dyed, colored, stained, painted, printed, or bleached, 10 per

centum ad valorem.

354. Bags or sacks made from plain woven fabrics, of single jute

yarns, not dyed, colored, stained, painted, printed, or bleached, and 1909

not exceeding thirty threads to the square inch, counting the warp and filling, seven-eighths of 1 cent per pound and 15 per centum ad valorem.

343. Baga or sacks made from plain woven fabrics, of single jute 1897

yarns, not dyed, colored, stained, painted, printed, or bleached, and not exceeding thirty threads to the square inch, counting the warp and

filling, seven-eighths of 1 cent per pound and 15 per centum ad valorem. 1894

bags for grain made of burlaps. (Free.) 1890 365. Bags for grain made of burlaps, 2 cents per pound.

342. Bags and bagging, and like manufactures, not specially enumer

ated or provided for in this Act (except bagging for cotton), composed 1883

wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, 40 per centum ad valorem.

4241. *

DECISIONS UNDER THE ACT OF 1913.

Old Jute Bags, Printed.-Old secondhand bags classified as manufactures of vegetable fiber under paragraph 284 are claimed free as waste bagging under paragraph 408, as paper stock under paragraph 566, as rags under paragraph 586, or dutiable as jute bags under paragraph 281, or as manufactures of cotton under paragraph 266.

It was found that about 15 per cent of the merchandise consists of good, serviceable bags, while the remainder was sold as scrap bagging, and that the samples were all printed with brands covering a substantial portion of the bags, which, under G. A. 7705 (T. D. 35268), excludes them from paragraph 281. The record was not found sufficient to warrant a reversal of the collector's action.-Ab. 38642.

Jute Sugar Bags.-Sugar bags made from twilled jute, classified under paragraph 284, were claimed dutiable as bags made from plain woven fabrics (par. 281). Protest overruled. G. A. 6063 (T. D. 26445) followed.-Ab. 37088 (T. D. 35020).

Old Secondhand Jute Bags stenciled with identification marks or with the words “for drawback” with the name of the manufacturer were held not printed within the meaning of the statute. They were classified under paragraph 284 and were held dutiable under paragraph 281. G. A. 7705 (T. D. 35268) followed.-Ab. 38362.

Secondhand bags, made from plain woven jute fabrics, containing identification marks consisting of two or three letters stenciled thereon and covering an insignificant amount of the surface of the bags, are not “ dyed, colored, stained, painted, or printed ” within the meaning of those words used in paragraph 281, and are therefore not excluded from classification thereunder. Such bags are dutiable at 10 per cent ad valorem under paragraph 281 and not at 35 per cent ad valorem under paragraph 284.-T. D. 35268 (G. A. 7705).

Secondhand jute bags upon which letters or figures have been stenciled or printed by the shipper who used the bags in the first instance, which printing decreases rather than increases the present value of the bags, are nevertheless

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