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DECISIONS UNDER THE ACT OF 1913.

ANGORA Goat Hair Coat LININGS IN THE PIECE, How DUTIABLE.—Angora · goat hair coat linings, not cut to form or shape, are dutiable as a manufacture of Angora goat hair under paragraph 308, and not as coat linings of woul under paragraph 290.-Rosenberg & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36510; (G. A. 7741) T. D. 35541 affirmed.

Congress in separating goods consisting of or manufactured from Angora goat hair and goods made of wool, in Schedule K, intended to tax under the separate Angora goat hair provisions (pars. 305, 306, 307, 308, and 309) every species of merchandise made of Angora goat hair which is covered by the terms of those paragraphs; and therefore coat linings in chief value of Angora goat hair are properly classified under paragraphs 308 at 40 per cent ad valorem, rather than under paragraph 290 as coat linings composed wholly or in chief value of wool. Crimmins & Pierce v. U. S. (6 Ct. Cust. Appls., -; T. D. 35392) distinguished and explained.-T. D. 35541 (G. A. 7741).

Mohair Cloth.--Cloth returned by the appraiser as composed of cotton and mohair, mohair chief value, was classified under paragraph 308. It was claimed dutiable under paragraph 288 or 290. Protests unsupported; overruled. G. A. 7741 (T. D. 35541) followed.-Ab. 38427.

Ripple Mantling.–The words “in chief value of the hair of the Angora goat” is more specific than “in chief value of wool,” even assuming that under the language of paragraph 304 the word “wool” is to be used as including wool or hair of the sheep, camel, Angora goat, alpaca, and other like animals. Therefore, considering paragraph 308 as dealing with a different subject matter from paragraph 288, or consi paragraph 308 as dealing with the hair of the Angora goat, alpaca, and other like animals as if they were a particular kind of wool, which is also included in paragraph 288, in either event paragraph 308 would control. Therefore, on this record, where it is admitted in effect that the particular article in controversy is not a plush, and without prejudice to that issue if properly raised hereafter on another record, and for the reasons above expressed, the protest is sustained under the claim for classification at 40 per cent under paragraph 308.—Ab. 38148.

Zibeline or Ripple Cloth dutiable at the rate of 40 per cent ad valorem under paragraph 308.—Dept. Order (T. D. 34624).

DECISIONS UNDER THE ACT OF 1890.

Traveling Rugs composed of mohair and cotton held dutiable as manufactures composed in part of wool, etc., and not as pile fabrics nor as rugs assimilating to carpets or carpeting.–T. D. 13964 (G. A. 2069).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Goat's Hair composed of 80 per cent of goat's hair and 20 per cent of cotton, used chiefly for women's dresses, and which were imported between January 24 and June 25, 1874, were subject to the duty imposed by this Act, as manufactures of hair not herein otherwise provided for, as modified by the act of June 2, 1872 (17 Stat., 231), and not to the duty imposed by the act of March 2, 1867 (14 Stat., 56), section 3, upon women's and children's dress goods and real or imitation Italian cloths, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals,” is

being found by the jury that they were not known in commerce among merchants and importers as “ women's and children's dress goods."— Arthur v. Butterfield, 125 U. S., 70.

Mohair Bindings, Etc.-Bindings, braids, and buttons made of mohair and imported between February 6 and June 15, 1874, are dutiable under this paragraph as amended by the joint resolution of January 30, 1871, and not under the act of March 2, 1867, for webbing, belting, binding, etc. Reversing the circuit court.-Dieckerhoff v. Miller (C. C. A.), 93 Fed. Rep., 651.

1913

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1909

309. Plushes, velvets, and all other pile fabrics, cut or uncut, woven or knit, whether or not the pile covers the entire surface, made wholly or partly of the hair of the Angora goat, alpaca, or other like animals, and articles made wholly or in chief value of such plushes, velvets, or pile fabrics, 45 per centum ad valorem.

443. Plushes and woven fabrics (except crinoline cloth and hair seating), and manufactures thereof, composed of the hair of the goat, alpaca, or any animal, combined with wool, vegetable fiber, or silk, shall be classified and dutiable as manufactures of wool.

(Not enumerated.) (Not enumerated.) 306. *

plushes and other pile fabrics, all the foregoing, composed wholly or in part of

the hair of the

goat, alpaca, or other animals, the duty per pound shall be four and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 60 per centum ad valorem.

(Not enumerated.)

1897

1894

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1890

1883

DECISIONS UNDER THE ACT OF 1913.

Rugs Made From Plush in Chief Value of Angora Goat Hair.-Rugs made by sewing plush, composed in chief value of the hair of the Angora goat, to a stiff jute backing are dutiable as articles made wholly or in chief value of plushes“ made wholly or partly of the hair of the Angora goat ” at 45 per cent ad valorem under paragraph 309, and not under the provision for carpets or carpeting under paragraphs 303 and 296 or 302.—T. D. 35588 (G. A. 7751).

DECISIONS UNDER THE ACT OF 1890.

Astrachan Trimmings.-The dress trimmings provided for in paragraph 398 are not limited to such as are wrought by hand or braided by machinery. FolJowing Robertson v. Salomon (12 Sup. Ct., 752; 144 U. S., 603). Accordingly, held, that “astrachan trimmings,” formed by weaving a fabric with alternate astrachan and plain strips, which is cut into single widths, and the plain portion turned under and stitched, are dutiable under said paragraph 398, and not under paragraph 392 as manufactures of animal hair not specially provided for. 05 Fed. 420, affirmed. Note T. D. 16690.--Lowenthal v. U. S. (C. C. A.) 71 Fed. Rep., 692.

DECISIONS UNDER THE ACT OF 1883.

Astrakhans are dutiable as manufactures of worsted, and the act of May 9, 1890, does not remove them from this paragraph and classify them as woolen cloths.-T. D. 11678 (G. A. 783).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Goat's-Hair Plush or Mohair Plush, although composed partly of cotton, is dutiable as a manufacture of goat's-hair or mohair and not as a manufacture of which cotton is a component part.-Thorp v. Lawrence (1 Blatchf., 351), 23 Fed. Cas., 1159.

1913

310. 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.

DECISIONS UNDER THE ACT OF 1913.

Embroidered Articles Made of Wool.--The provision in paragraph 310 of Schedule K of the tariff act of 1913, by its express terms, left the old Schedule K of the act of 1909 in force as part of the present tariff act until January 1, 1914. This being so, embroidered articles made of wool entered on October 18, 1913, are more specifically covered by paragraph 383 of the act of 1909, providing for embroidered articles made of wool, than under paragraph 358 of the act of 1913, both of which were in force at the time of this importation. The fact that the new Schedule K of the act of 1913, which did not go into effect until later, did not mention among its provisions embroidered articles can not affect the situation.-T. D. 34599 (G. A. 7577).

Silk Hats in Part of Wool.—Hats in chief value of silk and partly composed of wool were imported during the interval while Schedule K of the tariff act of 1909 was continued in effect as part of the act of 1913 by the provisions to that effect in paragraph 310 of the latter act. Treating paragraph 382 of the act of 1909, covering wearing apparel in part of wool, under which classification was made, and paragraph 317, act of 1913, covering wearing apparel in chief value of silk not specially provided for, the former is held to be controlling by reason of the principles of law laid down in Hecht v. U. S. (5 Ct. Cust. Appls., —; T. D. 34444).-T. D. 34600 (G. A. 7578).

Wool and Silk Dress Goods.--Paragraph 310 kept in full force and effect until January 1, 1914, not only the rates but also the enumerations of Schedule K, tariff act of 1909, except as otherwise specifically provided by the act of 1913. Consequently, the provision of paragraph 381, tariff act of 1909, in relation to “ women's and children's dress goods

composed in whole or in part of wool” remained in full force and effect until January 1, 1914.-U. S. v. Salfner (Ct. Cust. Appls.), T. D. 36910; Ab. 39119 reversed.

Paragraph 3 10 of Schedule K, Tariff Act of 1913, Construed.-Only the articles and manufactures of wool provided for in Schedule K of paragraph 310, tariff act of 1913, are dutiable under the provisions of Schedule K, tariff act of 1909, until January 1, 1914.-Dept. Order (T. D. 33821).

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SCHEDULE L-SILKS AND SILK GOODS.

311. Silk partially manufactured from cocoons or from waste silk 1913 and not further advanced or manufactured than carded or combed silk,

and silk noils exceeding two inches in length, 20 cents per pound.

396. Silk partially manufactured from cocoons or from waste silk, and 1909 not further advanced or manufactured than carded or combed silk, 35

cents per pound.

384. Silk partially manufactured from cocoons or from waste silk, and 1897 not further advanced or manufactured than carded or combed silk, 40

cents per pound.

208. Silk partially manufactured from cocoons or from waste silk, and 1894 not further advanced or manufactured than carded or combed silk, 20

per centum ad valorem.

409.- Silk partially manufactured from cocoons or from waste silk, and 1890 not further advanced or manufactured than carded or combed silk, 50

cents per pound.

380. Silk, partially manufactured from cocoons, or from waste silk, and 1883 not further advanced or manufactured than carded or combed silk, 50

cents per pound.

DECISIONS UNDER THE ACT OF 1909.

Silk Noils the fibers of which are less than 2 inches in length, free of duty under paragraph 673. Silk noils the fibers of which are more than 2 inches in length, dutiable under paragraph 396.—Dept. Order (T. D. 32085).

DECISIONS UNDER THE ACT OF 1897.

Combed Silk which in the process of further manufacture fell from or was caught in the machines, so that the process was not completed, Held dutiable under the provision in paragraph 384, for “silk partially manufactured and not further advanced or manufactured than combed silk," and not to be free of duty under paragraph 661 as “silk waste."-Fawcett v. U. S. (C. C. A.), T. D. 27978; T. D. 27189 (C. C.) and Ab. 5777 (T. D. 26248) affirmed.

Raw Silk on Cops or Tubes.--Held that the provision in paragraph 660, for the admission free of duty of “ silk, raw, or as reeled from the cocoon, but not advanced in manufacture in any way," includes any form of raw silk not advanced beyond the condition of skeins. Held also that silk wound on cops or tubes, in the form which is bought and sold as singles or silk on tubes, is not within said provision, but is dutiable under paragraph 384 as “silk not further advanced or manufactured than carded or combed silk."

Held, as to silk wound from the skein on cops, that the operation of winding in this form constitutes a step in the process of preparing raw silk for its ultimate use, and makes the silk “advanced in manufacture” within the meaning of paragraph 660.

Tariff provisions are designed for the future as well as for the present, and cover all importations which the definitions fit.-Klots v. U. S. (C. C. A.), T. D. 26450; T. D. 25790 (C. C.) affirmed and (G. A. 5432) T. D. 24702 reversed.

1913

312. Spun silk or schappe silk yarn, 35 per centum ad valorem.

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