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Plaited Jute Sash Cord.--A plaited cord about one-fourth of an inch in diameter, composed of jute fiber, untarred, known as sash cord, is dutiable as a manufacture of jute.-T. D. 12360 (G. A. 1132).

Stay Laces, about one-fourth of an inch in width and from 2 to 3 yards long, composed of flax or linen threads braided into a flat fabric, with metal tags of insignificant value attached thereto, and being of the same general character as the articles which were the subject, in part, of the board's decision of March 15, 1892 (G. A. 1298). The goods to which our finding of fact relates were assessed for duty at 50 per cent ad valorem, under the provisions of paragraph 371, and are claimed by the appellants to be dutiable at 35 per cent ad valorem, under the provisions of the same paragraph. This claim is overruled, and the collector's action is affirmed in accordance with G. A. 1298.-T. D. 13437 (G. A. 1774).

Turkish Towels of flax dutiable as manufactures of flax.-T. D. 13963 (G. A. 2068).

Jute Binding Twine.—Twine for binding fodder, grain, or shingles, composed of jute and Indian hemp (jute chief value), is dutiable as a manufacture of jute and not as binding twine composed wholly or in part of sunn, or as twine or tarred cordage.-T. D. 14951 (G. A. 2580).

DECISIONS UNDER THE ACT OF 1883.

Canvas, Paddings, Etc.-Certain manufactures of jute varying in width from 18 to 24 inches, sized and having a patent selvage, found by the jury to be paddings or canvas and not burlaps as known in trade and commerce in this country at and prior to the passage of this act. The terms “burlaps " and "paddings are commercial terms.-Lamb v. Robertson, 38 Fed. Rep., 716.

Horse Cloth or Horse Sacking, a coarse jute fabric similar in appearance to jute bagging, falling within this and paragraph 334 is, in accordance with R. S. 2499, dutiable as bagging and not as a manufacture of jute.-T. D. 10538 (G. A. 188).

Table Covers Composed of Jute and Metal (jute chief value) are dutiable as manufactures of which jute is the component material of chief value and pot as manufactures composed in part of metal. The former provision is more specific than the latter.-T. D. 10732 (G. A. 285); T. D. 10724 (G. A. 277).

Crash or Canvas and Burlaps.--Twilled cloth 26 inches wide composed of linen warp and bleached jute weft dutiable as crash.—T. D. 10953 (G. A. 448).

Linen Tapes.-As linen tapes composed wholly of flax or of which flax is the component material of chief value, woven in a loom and having a warp and weft; linen corset laces, braided fabric; and linen braids or bobbins come within the description of this paragraph and paragraph 334, they are dutiable (under R. S., 2499) at the highest rate. T. D. 10341 (G. A. 62); Dieckerhoff v. Robertson (C. C.), 40 Fed. Rep., 568.

Paragraphs 334 and 336 are to be construed by the rule of “noscitur a sociis so as to confine the concluding general descriptive terms to articles of like kind with those enumerated. This paragraph is therefore confined to woven fabrics capable of being measured by the square yard and paragraph 336 to spun and twisted goods. Measuring tapes mounted for use, woven with a warp and filling, in complete widths, with selvages, and not spun or twisted, are dutiable under this paragraph and not under paragraph 336. The collector had classified the articles under paragraph 216 as manufactures of metal. Wiebusch & Hilger (Ltd.) v. U. S. (C. C. A.), 84 Fed. Rep., 451 ; 78 Fed. Rep., 807 reversed.

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Oilcloth Foundations.—The term “burlaps” used in this section does not in commercial usage, by which descriptive terms applied to articles of commerce must be construed, mean “oilcloth foundations ” or “ floor-cloth canvas."

“Oilcloth foundations" and " floor-cloth canvas " are in commerce convertible terms for designating the same article, and it is clear that Congress intended that they should be so understood.

While this act provides that an import duty of 30 per cent ad valorem shall be levied on all burlaps and like manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, “except such as may be suitable for bagging for cotton,” the fact that such burlaps are suitable and can be and are used for oilcloth foundations or for any other purpose except bagging for cottor is entirely immaterial and does not subject them to an ad valorem duty of 40 per cent. -Arthur v. Cummings, 91 U. S., 362.

285. Istle or Tampico, when dressed, dyed, or combed, 20 per centum 1913

ad valorem.

359. Istle or Tampico, when dressed, dyed, or combed, 20 per centum 1909

ad valorem. 1897 (Not enumerated.) 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.)

DECISIONS UNDER THE ACT OF 1913.

Bassine or Palmyra Fiber.-These goods are not sufficiently similar in material, quality, texture, or the use to which they may be applied to the istle or Tampico, dressed, dyed, or combed, of paragraph 285, to be dutiable thereunder by similitude, nor is their quality such as to warrant such an assessment. They are dressed goods and are dutiable as an unenumerated manufactured article under paragraph 385.—Cone v. U. S. (Ct. Cust. Appls.), T. D. 35477; G. A. Ab. 37277 reversed.

Piassava-V etable Fiber.-Merchandise invoiced as vegetable fiber, Afri. can fiber, African bass, and piassava of Africa, classified as Tampico, dressed, dyed, and combel, by similitude, at 20 per cent ad valorem under paragraph 285, is claimed (lutiable as a nonenumerated manufactured article at 15 per cent under paragraph 385.

Upon stipulation of counsel and on the authority of Cone v. U. S. (6 Ct. Cust. Appls. -; T. D. 35477), the merchandise was held dutiable as claimed.—Ab. 38689.

DECISIONS UNDER THE ACT OF 1909.

Bass Fiber for Brooms.—This bass fiber has been subjected to a process that fits it for a definite use and has been advanced, accordingly, from a crude state to that of a manufactured article. It was not entitled to free entry under the tariff act of 1909.-U. S. v. Osborn Manufacturing Co. et al. (Ct. Cust. Appls.), T. D. 35504; (G. A. Ab. 37094) T. D. 35020 reversed.

Piassava.—The report of the appraiser that the grasses of the importation were cut to lengihs to be used in the manufacture of brushes ready for use is supported by the record.

The material is prepared for a definite use and is ready at hand for its ultimate use in the manufacture of specified articles and according to the lexicons these facts make the material " dressed.” It is held this conforms to the statute and that the merchandise was properly assessed under paragraph 480. U. S. v. Continental Color & Chemical Co. (2 Ct. Cust. Appls., 165; T. D. 31679), U. S. v. Danker & Marston (2 Ct. Cust. Appls., 522; T. D. 32251), Schoenemann v. U. S. (119 Fed., 584) distinguished.-Cone et al. v. U. S. (Ct. Cust. Appls.), T. D. 35149; (G. A. Ab. 36238) T. D. 34677 affirmed.

DECISIONS UNDER THE ACT OF 1897.

Palmyra Fiber, Crude. Certain palmyra fiber, classified as an unenumerated manufacture under section 6, was claimed to be free of duty under paragraph 566, relating to fibrous vegetable substances, not dressed or manufactured in any manner, not specially provided for. Protest sustained. Ab. 7678 (T. D. 26649) followed.-Ab. 23574 (T. D. 30733).

DECISIONS UNDER THE ACT OF 1894.

Dressed Piassava Fiber.-Bahia dressed and African piassa va fiber roughly hackled and bundled by the natives and afterwards drawn and dressed in Europe is dutiable as a nonenumerated manufactured article and not as an unmanufactured article; nor is it free under paragraph 420 as bristles, paragraph 422 as broom corn, paragraph 497 as fiber, paragraph 558 as a vegetable substance, nor paragraph 683 as an unmanufactured wood.—T. D. 16969 (G. A. 3397).

DECISIONS UNDER THE ACT OF 1890.

Piassava, a vegetable fiber, dressed, cut, and suitable for brush makers' use, is dutiable as a nnenumerated article and not under paragraph 229 as a manufacture of reed, nor free under paragraph 560 for drugs, etc., nor paragraph 597 as sunn.-T. D. 16088 (G. A. 3052).

SCHEDULE K-WOOL AND MANUFACTURES OF.

(The provisions of this schedule (K) shall be effective on and after the first day of January, nineteen hundred and fourteen, until which date the rates of duty now provided by Schedule K of the existing law shall remain in full force and effect. See par. 310.)

286. Combed wool or tops and roving or roping made wholly or in

part of wool or camel's hair, and on other wool and hair which have 1913 been advanced in any manner or by any process of manufacture beyond

the washed or scoured condition, not specially provided for in this section, 8 per centum ad valorem.

375. On combed wool or tops, made wholly or in part of wool or camel's hair, valued at not more than 20 cents per pound, the duty per pound shall be two and one-fourth times the duty imposed by this schedule on one pound of unwashed wool of the first class; valued at more than 20 cents per pound, the duty per pound shall be three and

one-third times the duty imposed by this schedule on one pound of 1909 unwashed wool of the first class; and in addition thereto, upon all the

foregoing, 30 per centum ad valorem.

376. Wool and hair which have been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this section, shall be subject to the same duties as are imposed upon manufactures of wool not specially provided for in this section.

364. Wool and hair which have been advanced in any manner or by

any process of manufacture beyond the washed or scoured condition, not 1897 specially provided for in this Act, shall be subject to the same duties as

are imposed upon manufactures of wool not specially provided for in
this Act.
279. *

and on wool of the sheep, hair of the camel, goat, alpaca, 1894 or other like animals, in the form of roving, roping, or tops, 20 per

centum ad valorem.

390. Wools and hair of the camel, goat, alpaca, or other like animals,

in the form of roping, roving, or tops, and all wool and hair which have 1890

been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this Act, shall be subject to the same duties as are imposed upon manufactures

of wool not specially provided for in this Act. 1883 (No corresponding provision.)

DECISIONS UNDER THE ACT OF 1913.

Hair Tops.—Merchandise invoiced as hair tops, made of Chinese human hair waste, classified as a nonenumerated manufactured article under paragraph 385, is claimed dutiable at 8 per cent ad valorem under paragraph 286.

It was held that human hair and articles of a similar character are not provided for in paragraph 286. Protest overruled without affirming the action of the collector.--Ab. 38842.

DECISIONS UNDER THE ACT OF 1909.

Wool Tops-Entirety.-Wool tops imported with a scouring machine were claimed to be a material part of said machine, to be used solely for covering the top rollers thereof, and therefore to be dutiable with the machine as an entirety under paragraph 199, as manufactures of metal rather than as wool tops (par. 375), as classified. 60690° -18—vou 1. -36

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