value of other material than cotton or vegetable fiber, do not fall within the provisions of that paragraph. Being made wholly or in part of wool, they were dutiable as such, not specially provided for under paragraph 378. Gartner, Sons & Co. v. U. S. (154 Fed., 957).—U. S. v. Vandegrift & Co. (Ct. Cust. Appls.), T. D. 33438; (G. A. Ab. 29721) T. D. 32823 reversed.

DECISIONS UNDER THE ACT OF 1897.

Camel-Hair Press Cloth.-Press cloth made from the hair of the camel is dutiable as manufactures of wool, "not specially provided for," under paragraph 366, and not as "hair-press cloth" under paragraph 431.-Oberle v. U. S. (C. C. A.), T. D. 29352; T. D. 28776 (C. C.) and (G. A. 6504) T. D. 27792 affirmed.

Cattle-Hair Goods.-Cattle-hair goods are dutiable by similitude as manufactures of wool under paragraph 366.

Resemblance in "use" within the meaning of the similitude clause in section 7 exists between fabrics composed of calf hair and cotton and used in manufacturing cloaks and fabrics of similar composition, except that they contain a substantial percentage of wool or mohair noils which are also used in manufacturing cloaks. The circumstance that the latter fabrics are of a better grade and command a higher price does not prevent the application of the similitude clause.-Rosenstern v. U. S. (C. C. A.), T. D. 29825; T. D. 29390 (C. C.) and (G. A. 6686) T. D. 28592 affirmed.

Dusters.-Held that certain dusters, composed of a wooden handle to which are attached many strips of woolen cloth, commonly known as list, are not dutiable under the provision in paragraph 410 for "brushes, brooms, and feather dusters of all kinds," but as manufactures of wool under paragraph 366.-T. D. 24937 (G. A. 5551).

Figured Felt for Street-Organ Covers.-Unwoven felt, printed with a fancy pattern or design and used for street-organ covers, is not felt carpeting, and is dutiable under paragraph 370 as "felts not woven and not specially provided for," at 44 cents per pound and 60 per cent ad valorem, and not as "carpeting of wool" under paragraph 370.—T. D. 21402 (G. A. 4488).

Horse Bandages.-So-called horse-leg bandages, composed of wool, which are used for bandaging the limbs of injured horses, are not "saddlery," and therefore not dutiable as such under paragraph 447, but are dutiable under paragraph 366 as manufactures of wool not specially provided for. Veil v.

U. S. (suit 3036), affirming In re Veil (G. A. 4584) followed.-T. D. 23619 (G. A. 5106).

Interlining.--Merchandise invoiced as domette and classified as manufactures of wool under paragraph 366 was claimed to be dutiable under paragraph 368, which provides for "linings."

The merchandise is composed of cotton in the warp and coarse wool in the weft, loosely woven and generally known in the trade as interlining. This interlining when used is placed between the regular lining and the outer fabric of coats and other garments to give them more body and warmth. These goods are not regarded as the coat lining and goods of similar description and character named in paragraph 368, as claimed by the protestants.-Ab. 17348 (T. D. 28563).

Machine Belting.-Woven belting for machinery, composed in part of wool, is not within the enumeration in paragraph 371 of "beltings, of which

wool is a component material," because not ejusdem generis with the braids, laces, etc., mentioned in the same paragraph, but is dutiable under paragraph 366 as manufactures in part of wool.-T. D. 29172 (G. A. 6792).

Wool Powder Puffs.-Flat pieces of white woolen fabric, circular in shape, varying from 2 to 4 inches in diameter and from one-half to 1 inch in thickness, and used for applying powder to the face and neck, are dutiable as manufactures of wool under paragraph 366, and not as brushes under paragraph 410.-T. D. 28222 (G. A. 6611).

So-called powder puffs, which consist of flat circular pieces of a woolen fabric having a fuzzy surface, and are used in applying toilet powder, and which therefore resemble brushes in use but not in construction, Held not to be dutiable as "brushes" under paragraph 410, but as manufactures of wool under paragraph 366.-U. S. v. Borgfeldt (C. C.), T. D. 28142; G. A. decision (unpublished) reversed.

Traveling Rolls in Part of Wool, Cotton or Flax Chief Value.—The proviso in paragraph 391, silk schedule, that "all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool," applies only to said paragraph, or at least to the schedule in which the paragraph is found. Accordingly, so-called traveling rolls composed in part of wool, cotton or flax being the component material of chief value, are dutiable under paragraph 322 or 347 as manufactures of cotton or flax, not specially provided for.-T. D. 23490 (G. A. 5071).

Goods of Similar Description to Dress Goods.-Woolen goods not adapted for or used as dress goods, and not recognized or dealt in as such, are not “of similar character and description" as dress goods, but are dutiable at the rate of 55 per cent ad valorem and a per pound rate according to value under the provisions of paragraph 366 as a manufacture in whole or part of wool.-T. D. 21650 (G. A. 4567).

DECISIONS UNDER THE ACT OF 1894.

Goods Made of Wool, Paragraph 297.-This paragraph embraces all the various classes of goods in Schedule K, made wholly or in part of wool, those specially enumerated as well as those which are not.-Lesher, Whitman & Co. v. U. S. (C. C.), 94 Fed. Rep., 641.

Woolen Hosiery and Underwear.-Knit woolen hosiery and underwear is dutiable as knit wearing apparel and not as articles of wearing apparel.—T. D. 16657 (G. A. 3302).

Manufactures of Wool, Under Paragraph 297.-Construing paragraph 297 of the tariff act of August 28, 1894, directing that the reduction of rates therein provided for "manufactures of wool" should not take effect until January 1, 1895, Held, that said provision had no application to manufactures of the hair of the goat, or of the alpaca, camel, or other animal than the sheep. Oppenheimer v. U. S. (90 Fed. Rep., 796), reversing board's decision In re Oppenheimer (G. A. 2834), followed.-T. D. 20849 (G. A. 4385).

Men's Cashmere Gloves, not knit in form but cut and fashioned from a knit fabric, valued at less than $1.50 per pound, are dutiable at 50 per cent as knit wearing apparel and not as wool wearing apparel.-T. D. 16537 (G. A. 3255).

Mohair Braids and Paragraph 297.-Mohair braids made from the hair of the Angora goat were not within the terms of paragraph 297 postponing until January 1, 1895, the reduction of the duty on woolen goods.-Wolff v. U. S., 113 Fed. Rep., 1001.

Tennis Balls, Rubber Chief Value.-Tennis balls composed of india rubber, covered with light felt or wool, india rubber being component of chief value, dutiable at 25 per cent ad valorem under paragraph 352.-Dept. Order (T. D. 20822).

Wool (Traveling) Rugs, Not for Floors.-Rosslyn rugs and Jedburgh rugs, composed of wool and commercially known as traveling rugs, are dutiable as manufactures of wool and not as shawls nor as rugs for floors.-T. D. 17353 (G. A. 3573).

Worsted Dress Goods, Paragraph 297.—Worsted dress goods are dutiable · under paragraph 395, act of 1890 (when imported between Aug. 28, 1894, and Jan. 1, 1895).

The words "manufactures of wool" had relation to the raw material out of which the articles were made, and as the material of worsted dress goods was wool such goods fell within the paragraph.-U. S. v. Klump, 169 U. S., 209.

DECISIONS UNDER THE ACT OF 1890.

Carriage Aprons Made of Heavy Woolen Cloth coated on the back with india rubber and lined with woolen cloth of lighter weight are dutiable as woolen cloth and not as oilcloth.-T. D. 13754 (G. A. 1948).

Cravenette Cloth.-So-called cravenette cloth of wool, which has been subjected to a process making it practically waterproof, the predominant use of which is for outer garments to be worn in rainy weather, and which commercially is known as waterproof cloth, but not as dress goods, is dutiable under the provision in paragraph 369 for "waterproof cloth," and not as "dress goods composed wholly or in part of wool," under paragraph 395, nor as "woolen or worsted cloths made wholly or in part of wool," under paragraph 392.

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The principle of ejusdem generis does not operate to exclude waterproof woolen cloth from the provision for waterproof cloth" in paragraph 369, which is a part of Schedule J, entitled "Flax, hemp, and jute, and manufactures of." The titles of the various schedules are not intended to be perfectly accurate, but furnish general information only of the articles enumerated therein.-U. S. v. Brown (C. C. A.), T. D. 26124; T. D. 25139 (C. C.) affirmed and G. A. decision (unpublished) reversed.

Endless Felts or Machine Blankets.-Thick woven endless woolen belts or blankets for paper or printing machines are dutiable at 44 cents per pound and 50 per cent as a manufacture of wool and not as blankets. Sustaining T. D. 15705 (G. A. 2886).--Bredt v. U. S. (C. C.), 65 Fed. Rep., 496.

Felt Mats of wool are dutiable as felts not woven and not as felt carpeting.-T. D. 17347 (G. A. 3567).

Endless Felts and Jackets for Printing Machines.—Jackets, jacketing, cough-roll covers, and endless felts, woven fabrics of wool about one-fourth of an inch thick and of great density, held to be manufactures of wool.-T. D. 11381 (G. A. 664).

Knitted Woolen Underwear.-Completed articles of woolen underwear (stockings, socks, undershirts, and drawers) composed wholly or in part of wool or worsted, made upon knitting machines, are dutiable as wearing apparel and not as knit fabrics. Reversing T. D. 10736 (G. A. 289).

If they are knit fabrics they are also wearing apparel and their use is determinative of the proper rate of duty, it being shown that there are other

knit fabrics well known in trade and commerce bought and sold by the yard and in the piece and not made up into completed articles for wear.-In re Arnold (C. C.), 147 U. S., 494; 46 Fed. Rep., 510, affirmed.

Moquette or velvet, similar to moquette carpeting in material, texture, and appearance, but woven into a fabric of much lighter weight, is dutiable as a pile fabric.-T. D. 11345 (G. A. 628).

Cream Lambskins.-Woven fabrics composed of cotton back and woolen face, the face a raised pile looped and uncut, the surface in different pieces presenting divers patterns (wool chief value), is dutiable as a pile fabric.— T. D. 12970 (G. A. 1521).

Scapularies of Wool and Cotton, the cotton having religious emblems printed thereon, are manufactures composed in part of wool and not printed matter.-T. D. 11842 (G. A. 833).

Wool Traveling Rugs.-Under the tariff act of 1890 wool traveling rugs were dutiable under the provision in paragraph 392 for "all manufactures of wool of every description, made wholly or in part of wool," and not under the provision in paragraph 408 for "rugs and other portions of carpets or carpeting made wholly or in part of wool. In re Arnold, G. A. 2069 (T. D. 13964); In re Hempstead, G. A. 5301 (T. D. 24301); and U. S. v. Haynes (124 Fed. Rep., 295) followed; Ingersoll v. Magone (53 id., 1008; 4 C. C. A., 150) distinguished; In re Bennaton, G. A. 2454 (T. D. 14732), overruled.-T. D. 24819 (G. A. 5498).

Waterproof Cloth, consisting of two thicknesses of cloth composed wholly or in part of wool, united with a mixture of india rubber or caoutchouc, or of single thickness of cloth composed wholly or in part of wool, coated upon one surface with a mixture of india rubber or caoutchouc, is duitable as waterproof cloth and not as a manufacture of wool or as a manufacture of india rubber.-T. D. 12718 (G. A. 1367); T. D. 12733 (G. A. 1382).

DECISIONS UNDER THE ACT OF 1883.

Cashmere Gloves and Hosiery.-Cashmere gloves and hose or half hose, made from wool knit goods upon frames or cut into shape and sewed together, are dutiable as knit goods and not as wearing apparel other than knit goods.— T. D. 10335 (G. A. 56).

Hat Crowns of wool and silk are dutiable as manufactures of wool and not as wool trimmings nor as hats.-T. D. 10541 (G. A. 191).

Manufactures of Wool.-The provision for "All manufactures of wool of every description made wholly or in part of wool" covers all manufactures of wool, whether they were made from wool by one step or by two, and covers all articles manufactured of wool which are not elsewhere provided for in the schedule. Bernheimer v. Robertson (C. C.), 39 Fed. Rep., 190.

This paragraph is to be construed as standing with paragraph 383, so as to read, when taken altogether, "All manufactures of wool of every description not specially enumerated or provided for in this act shall be subject to a duty of 35 per cent; but if silk is the component material of chief value, they shall be subject to a duty of 50 per cent ad valorem."-Myer v. Hartranft, 28 Fed. Rep., 358.

Manufactures of Worsted.-" Diagonals," composed of worsted and shoddy (worsted chief value), should be classified as manufactures of worsted and not as woolens.-Seeberger v. Cohn, 137 U. S., 95.

Woolen "Robes " or Dress Patterns.—Manufactures of wool commonly known as robes or dress patterns, being plain and fancy material put together in sufficient quantity to make one dress, are dutiable as woolen cloths, etc.-T. D. 10781 (G. A. 334).

Tennis Balls of rubber covered with woolen fabrics, being covered by this and paragraph 454 for manufactures of rubber, are dutiable under this paragraph in conformity with R. S. 2499.-T. D. 10511 (G. A. 161).

Traveling Rugs are dutiable as rugs and not as manufactures of wool. 48 Fed. Rep., 159, reversed.-Ingersoll v. Magone (C. C. A.), 53 Fed. Rep., 1008. See 124 Fed. Rep., 295.

Worsted Cloths were by the terms of the act of May 9, 1890 (26 Stat., 105), and irrespective of any action by the Secretary, subject to the duty placed on woolen cloths by the act of 1883.-U. S. v. Ballin, 144 U. S., 1.

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Worsted cloths or coatings, known in trade as diagonals," "corkscrews," "fancy weaves," etc., manufactured entirely of yarn produced from wool of the sheep by carding, combing, and spinning, a process resulting in a product known as worsted yarns," are dutiable as manufactures of worsted and not as manufactures of wool.

The statute recognizes the difference between woolen and worsted articles; and the words "woolen cloths," in paragraph 362, are to be taken as including only those woolen cloths which are not worsted, or composed of worsted, within the meaning of those terms as used in the act. See U. S. v. Ballin (144 U. S., 1) and U. S. v. Klump (169 U. S. 209).-Ballin v. Magone (C. C.), 41 Fed. Rep., 921.

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Cattle Hair and Cotton.-In 1872 A imported certain goods manufactured of cattle hair and cotton, the latter not being the component part of chief value. Held, that they were dutiable as manufactures of cotton.-Arthur v. Herman, 96 U. S., 141.

Hearth Rugs of Worsted. If hearth rugs made entirely of worsted were known in commerce by the denomination of "worsted stuff goods" at the time of the passage of this act, they are free.

.

But if they were not so known, they were liable to a duty of 15 per cent under the act of July 14, 1832, section 2, clause 25, as a nonenumerated article.

Riggs v. Frick (Taney, 100; 3 Haz. Reg. U. S., 8), 20 Fed. Cas., 781.

Hosiery Composed of Wool and Cotton, imported in 1873. Duties assessed at 35 per cent and 50 cents a pound, less 10 per cent as manufactures made in part of wool. The importer claimed that the goods were dutiable under section 22, act of March 2, 1861 (12 Stat., 191), and section 13, act of July 14, 1862 (12 Stat., 556), as stockings made on frames, worn by men, women, and children, at 35 per cent, less 10 per cent. In a suit to recover, the court directed a verdict for the importer. Held, that this was error, because the hosiery was not otherwise provided for in the act of 1867 and was a manufacture made in part of wool.-Arthur v. Vietor, 127 U. S., 572.

Stockings of Worsted or worsted and cotton made on frames and imported after June 22, 1874, are dutiable as knit goods and not as stockings.-Vietor v. Arthur, 104 U. S., 498.

Velours.-Goods called velours, composed of cow or calf hair, vegetable fiber, and cotton, an imitation of sealskin used for manufacturing hats and caps, are substantially like a manufacture of goat hair and cotton which is enumerated, are put to the same uses, look the same, and frequently in commerce