Wool, a Component Material.

FLAX-WOOL FABRICS.-Flax-wool fabrics in which flax is the more valuable element are dutiable under paragraph 346 as fabrics in chief value of flax, rather than under paragraph 366 as manufactures in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that "all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool."

PROVISO IN PARAGRAPH 391.-In construing paragraph 391, relating to "all manufactures of which silk is the component material of chief value," and containing a proviso “that all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool," Held that the expression “all manufactures" in the proviso has relation only to the same words used in the beginning of the paragraph, this being in accordance with the ordinary rule that a proviso at the close of an independent paragraph like this should be construed as only limiting or being limited by what precedes it therein.-U. S. v. Walsh (C. C. A.), T. D. 28325; T. D. 27921 (C. C.) and Ab. 11698 (T. D. 27409) affirmed.

DECISIONS UNDER THE ACT OF 1894.

Catheters and Bougies, composed of silk webbing coated with oxidized oil, are dutiable as manufactures of silk.-T. D. 16431 (G. A. 3220).

Dress Goods of Silk, in Part of Wool.-Paragraph 297 deferring until January 1, 1895, the reduction in duty provided by said act on "manufactures of wool," held applicable to dress goods composed in chief value of silk, but in part of wool.-Robinson v. U. S. (C. C.), T. D. 26943; Abs. 5560-3 and 5598-9 (T. D. 26248) affirmed.

Fabrics of Silk and Wool.-Fabrics in the piece, composed of silk and worsted, of which silk is the component material of chief value, commercially known as bengalines, cristals, moires, etc., and which are used in combination costumes for women and children to make sleeves or waists, or for trimming, are not commercially known as dress goods, are not goods of similar description or character, and are not dutiable as such, at 50 per cent ad valorem, under paragraph 283, but as "manufactures of which silk is the component material of chief value," under paragraph 302. U. S. v. McCreery (91 Fed. Rep., 115) followed.-T. D. 20924 (G. A. 4397).

Jewel Cases composed of silk, plush, and other materials and designed for use in exhibiting jewelry, watches for sale, and for holding and preserving them by the consumer are dutiable at 45 per cent ad valorem under the provisions of paragraph 302, act of August 28, 1894, and section 19, act of June 10, 1890, and not at 25 per cent ad valorem as parts or usual coverings of watches.T. D. 20806 (G. A. 4378).

Worsted Yarn Twisted With Spun Silk is dutiable as a manufacture of silk and not as spun silk in skeins.-T. D. 16650 (G. A. 3295).

DECISIONS UNDER THE ACT OF 1890.

Bolting Cloth.-A thin, gauze-like, unbleached silk tissue, of very light weight, quite transparent, from 18 to 24 inches wide, is not free as bolting cloth.-T. D. 12554 (G. A. 1238).

Cotton Crêpe Piece Goods.-Woven piece goods, composed of silk and cotton, silk being component material of chief value, dutiable at 50 per cent ad valorem under paragraph 414.-T. D. 19312 (G. A. 4139).

Dress Goods of Silk and Worsted are not dutiable under this paragraph as manufactures of silk, being expressly excluded therefrom by virtue of the proviso, and are dutiable under paragraph 395 as dress goods in part of wool.— Arnold v. U. S., 113 Fed. Rep., 1004.

Silk Dust or Flock is a manufacture of silk.-T. D. 12149 (G. A. 1011). Silk Girdles about 6 feet long and 1 inches wide, designed to be worn around the waist to give shape to loose-fitting garments, are not wearing apparel.-T. D. 12422 (G. A. 1160).

In Part Wool Dress Goods (Gloria Cloth).-Gloria cloth, a manufacture of silk in the warp and worsted in the weft (silk chief value), having no border on the selvage, which is the distinguishing characteristic of umbrella cloth, is dress goods composed wholly or in part of worsted. T. D. 12230 (G. A. 1044). In re Bister (C. C.), 54 Fed. Rep., 158; Bister v. U. S. (C. C. A.), 59 Fed. Rep., 452.-T. D. 14713 (G. A. 2435).

Military Silk Sashes are not wearing apparel.-T. D. 12225 (G. A. 1039). Silk Striped Sleeve Linings composed of cotton and silk, cotton predominating in quantity but silk in value, is dutiable as a manufacture of silk and not as cotton cloth with an admixture of silk.-T. D. 14158 (G. A. 2157).

Silk Screens-Water Paintings.-Water paintings on silk, being silk screens, are manufactures of silk and not paintings.-T. D. 13308 (G. A. 1688). Wool and Silk Wearing Apparel.-The proviso in paragraph 414 qualifies only the paragraph to which it is attached and wearing apparel of which silk is the component material of chief value is specially provided for in paragraph 413.-T. D. 15312 (G. A. 2746).

Silk-Covered Wire Hat Braid (silk chief value) is dutiable as a manufacture of silk and not as wire.-T. D. 15149 (G. A. 2675).

Silk and Worsted Dress Goods.-Women's and children's dress goods composed of silk and worsted (silk chief value) are dutiable as dress goods composed in part of worsted and not as manufactures of silk.-T. D. 13287 (G. A. 1667).

DECISIONS UNDER THE ACT OF 1883.

Chenille Cords.-Chenilles made of warp silk threads laid close together with cross threads or filling, so as to make a woven fabric, and cutting it into strips of the width of several of the warp threads, and then raveling out the threads on the edge of the strip, thus making a cord with a nap or bur extending around it, are, though used only for working into embroideries, dutiable as manufactures of silk and not as 'thrown silk in gum, not more advanced than singles, tram, organzine, sewing silk, twist, floss in the gum, and spun silk, silk thread, or yarns of every description."-Walker v. Seeberger (D. C.), 38 Fed. Rep., 724.

Cloth of Silk, Cotton, and Wool.-Cloth composed partly of silk, partly of cotton, and partly of wool, silk being the component material of chief value, and the proportion in value of wool being less than 25 per cent, is dutiable as a manufacture of silk and not as a manufacture of wool.-Hartranft v. Meyer, 135 U. S., 237.

Silk Gauze Claimed to be "Bolting Cloth."-Silk gauze 17 inches wide held to be a manufacture of silk and not bolting cloth. See 49 Fed. Rep., 220, and 56 Fed. Rep., 474.-T. D. 10645 (G. A. 229).

Silk-Warp Henriettas.-Dress goods, silk-warp henriettas, held dutiable as dress goods and not as manufactures of silk.-T. D. 10571 (G. A. 221).

Silk Cloakings-Imitation Sealskin.-Imitation sealskin cloakings made of silk, or of which silk is the component of chief value, are dutiable as manufactures of silk and not as articles not enumerated.-Hermann v. Robertson, 33 Fed. Rep., 654.

Umbrella Cloth of Silk and Cotton, cotton predominating in weight, but silk in value, held dutiable as a manufacture of silk and not as countable cotton nor as a manufacture of cotton.-T. D. 10353 (G. A. 74); T. D. 10655 (G. A. 239).

Violin Strings of Silk are manufactures of silk and not parts of musical instruments.-T. D. 10339 (G. A. 60); T. D. 11593 (G. A. 768).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Silk and Cotton Goods.-The goods were composed of silk and cotton in varying proportions, the warp being all cotton and the filling partly silk. Silk was chief value. They were dutiable as manufactures of silk.-Solomon v. Arthur, 102 U. S., 208.

Silk Crapes are dutiable as manufactures of silk and not as "piece silks."Lottimer v. Smythe (17 Int. Rev. Rec., 12), 15 Fed. Cas., 929.

319. Yarns, threads, filaments of artificial or imitation silk, or of artificial or imitation horsehair, by whatever name known, and by whatever process made, 35 per centum ad valorem; belting, cords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of 1913 yarns, threads, filaments, or fibers of artificial or imitation silk or of artificial or imitation horsehair, or of yarns, threads, filaments, or fibers of artificial or imitation silk, or of artificial or imitation horsehair and india rubber, by whatever name known, and by whatever process made, 60 per centum ad valorem.

405. Yarns, threads, filaments of artificial or imitation silk, or of artificial or imitation horsehair, by whatever name known, and by whatever process made, if in the form of singles, 45 cents per pound; if in the form of tram, 50 cents per pound; if in the form of organzine, 60 cents per pound: Provided, That in no case shall any yarns, threads, or filaments of artificial or imitation silk or imitation horsehair, or any 1909 yarns, threads, or filaments made from waste of such materials, pay a less rate of duty than 30 per centum ad valorem; * *, beltings, cords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of yarns, threads, filaments, or fibers of artificial or imitation silk or of artificial or imitation horsehair, by whatever name known, and by whatever process made, 45 cents per pound, and in addition thereto, 60 per centum ad valorem.

Artificial Silk Ribbons.-Ribbons composed in chief value of artificial silk were held properly classified under paragraph 319.-Ab. 37242.

DECISIONS UNDER THE ACT OF 1909.

Artificial Silk Plush.-Plush made of artificial silk held dutiable as cotton plush by similitude under paragraph 315. Thomass v. U. S. (1 Ct. Cust. Appls., 96; T. D. 31107) followed.-Ab. 32115 (T. D. 33362).

Artificial Silk Yarns.-The merchandise is the crudest form of artificial silk known to the throwster's trade; it corresponds precisely to the natural silk single as this is made up from the cocoon; it was properly held to be in the form of singles and not tram, and the form being the determining fact for consideration, it was dutiable as singles under paragraph 405.-U. S. v. Straus & Co. (Ct. Cust. Appls.), T. D. 32164 (G. A. 7190); T. D. 31404 affirmed.

Artificial Silk Yarns Made From Waste.-The merchandise here in question is made from artificial silk waste produced in the winding and reeling of artificial silk yarns.

In the case at bar the merchandise does not resemble a sliver in appearance, and we think it must undergo some further process before it can be said to be in the condition of a sliver. It has, however, been “ carded," and in this respect it would appear to be in the same condition as a cotton "lap," and the testimony in the case would indicate that it occupies in the artificial silk industry a place corresponding with that of the cotton card lap in the cotton industry.

We therefore conclude that it is properly dutiable by similitude as cotton card laps at 35 per cent ad valorem under paragraph 313.-Ab. 34045 (T. D. 33872).

Cotton Yarn Coated with Cellulose.-The merchandise, it is true, retains its character as cotton yarn, but the language of paragraph 405 is comprehensive in its application to artificial or imitation horsehair by whatever name known and by whatever process made; and "artificial or imitation horsehair describes the importation accurately. It was dutiable as such under the paragraph named.-U. S. v. Eckstein (Ct. Cust. Appls.), T. D. 32354; (G. A. Ab. 26216) T. D. 31788 reversed.

Horsehair Hats.-To determine a similitude the final question is one of fact, namely, What article named in the statute does the imported article most closely resemble in material, quality, texture, or use, comparison being made with some article which in any of those particulars would bring it properly within the designated class? And it is clear that both as to texture and use the articles here, horsehair hats, may be, and are properly to be, compared with artificial horsehair hats. Robins v. U. S. (1 Ct. Cust. Appls., 252; T. D. 31278). Paterson v. U. S. (166 Fed. Rep., 733; T. D. 29377) distinguished.-U. S. v. Buss & Warner (Ct. Cust. Appls.), T. D. 32357; (G. A. 7275) T. D. 31881 reversed.

DECISIONS UNDER THE ACT OF 1897.

Artificial Horsehair.-Artificial horsehair is a yarn, and being composed of the same constituents in approximately the same proportions as cotton, and being used interchangeably with polished cotton yarn for making hat braids, it is similar in material and use to cotton yarn, and dutiable as such under paragraph 302.—U. S. v. Eckstein (U. S.), T. D. 32090; T. D. 29504 (C. C. A.) affirmed; T. D. 28860 (C. C.) and (G. A. 6387) T. D. 27442 reversed.

Belts of Artificial Silk and Metal.-Belts in chief value of artificial silk and in part of metal were held dutiable as articles in part of metal under paragraph 193, as claimed by the importers. U. S. v. Berlinger (167 Fed. Rep., 800; T. D. 29577).-Ab. 21858 (T. D. 30027).

Artificial Silk Gloves.-Gloves made of yarn composed of cellulose filaments obtained from cotton waste by subjecting this to a chemical treatment are not articles of wearing apparel to be classed by similitude as silk, but are to be classed by similitude as wearing apparel, value in chief of cotton or other vege

table fiber, and were dutiable as such under paragraph 314.-Thomass & Co. v. U. S. (Ct. Cust. Appls.), T. D. 31107; (G. A. 6718) T. D. 28759 reversed.

Artificial-Silk Hair Rolls.-That hair rolls are wearing apparel see Guthman v. U. S. (T. D. 31214); and that wearing apparel composed of artificial silk yarns is properly dutiable by similitude to cotton wearing apparel see Thomass v. U. S. (T. D. 31107).—Ab. 25973 (T. D. 31727).

Artificial Silk Hats are dutiable by similitude at the rate for silk wearing apparel, provided by paragraph 390.

A protest relating to "hats made from so-called artificial silk" can not be construed as relating to hats made from real horsehair.-U. S. v. Wanamaker (C. C. A.), T. D. 30385; T. D. 29676 (C. C.) reversed and (G. A. 6606) T. D. 28217 affirmed.

Artificial Silk Articles.-Ornaments in chief value of artificial silk and in part of leather are dutiable as manufactures of cotton by similitude under paragraph 322 rather than as manufactures of silk by similitude under paragraph 391, or as manufactures of leather by similitude under paragraph 450.Loewenthal v. U. S. (C. C.), T. D. 29164; Ab. 7246 reversed.

Webbings and Beltings Composed of Artificial Silk were claimed to be dutiable as cotton webbings and beltings under paragraph 320, by similitude. Protests sustained on the authority of Thomass v. U. S. (T. D. 31107).-Ab. 25054 (T. D. 31380).

Artificial Silk Yarn of the same character as that passed upon in Hardt, Von Bernuth & Co. v. U. S. (146 Fed. Rep., 61; T. D. 27028) was claimed to be dutiable as silk yarn, by similitude, under paragraph 385, rather than as cotton yarn (par. 302). Protest overruled.-Ab. 25228.

Artificial silk yarn or threads, being shown by overwhelming testimony to be wholly dissimilar to cotton yarn, and to approximate closely to silk yarn in the characteristics of appearance, quality, texture, and use, Held to be dutiable as silk yarn under the provisions of paragraph 385 by virtue of the "similitude clause," section 7. Hardt, Von Bernuth & Co. v. U. S. (T. D. 27028) distinguished on new evidence presenting a different record.-T. D. 27661 (G. A. 6459).

The importers, having formally abandoned their protests against the assessment of duty at the rate of 30 per cent ad valorem, levied under the provisions of paragraph 385, on certain artificial silk yarn, which they had claimed was properly dutiable under paragraph 302 by similitude to cotton yarn, the said protests are overruled and the assessment of duty made by the collector will stand. G. A. 5257 (T. D. 24155), Von Bernuth v. U. S. (133 Fed. Rep., 800; T. D. 25870), and same case (T. D. 27028) cited.-T. D. 27392 (G. A. 6378).

Braids of Horsehair and Silk are not dutiable as braids in part of "wool " under paragraph 371, but are dutiable under paragraph 390 as braids composed in chief value of silk, either directly or by similitude.-Donat v. U. S. (C. C.), T. D. 25113; (G. A. 4876) T. D. 22843 reversed in part.

Horsehair Wearing Apparel-Hats-Silk-Wool-Similitude.-Hats composed of horsehair are not dutiable as wool wearing apparel under the provisions of paragraph 370, but are dutiable by similitude to hats made of silk, at the rate of 60 per cent ad valorem, under the provisions in paragraph 390 for "articles of wearing apparel of every description, made of silk, or of which silk is the component material of chief value."-Donat v. U. S. (T. D. 25113) followed.-T. D. 25109 (G. A. 5614).