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Hats composed of horsehair braids bear a greater similarity in material, quality, and texture to silk hats than to any other enumerated dutiable article in the tariff act of 1897, and they are dutiable by similitude to silk hats at the rate of 60 per cent ad valorem under the provision in paragraph 390 of said act for "articles of wearing apparel of every description" made of silk or of which silk is the component material of chief value. U. S. v. Cochran (T. D. 32349) and U. S. v. Buss & Warner (T. D. 32357) cited.-T. D. 32617 (G. A. 7373).

Horsehair Mattresses.-Manufactures composed wholly or in part of horsehair are not dutiable by reason of such hair component as manufactures of wool, hair of the horse not being hair of the kind mentioned in paragraph 383, which defines the word “wool” as used in connection with manufactured articles, the horse not belonging to the class of animals described therein.

Mattresses composed of horsehair and cotton, horsehair chief value, are not specially provided for in the tariff act of 1897, and are, therefore, dutiable as unenumerated manufactured articles under section 6 at 20 per cent ad valorem.

Mattresses composed of steel, wood, cotton, and horsehair, horsehair chief value, are specially provided for in paragraph 193 as articles or wares not specially provided for, composed in part of steel, wholly manufactured," at 45 per cent ad valorem. Hartranft v. Sheppard (125 U. S., 337), Seeberger 0. Schlesinger (152 id., 581), Herman v. Robertson (41 Fed. Rep., 881), In re Wa (G. A. 3947), and In re Groedel (G. A. 4595) followed.-T. D. 21786 (G. A. 4605).

Imitation Horsehair Hats. - Imitation horsehair hats are in material almost identical with, in quality and texture they resemble, hats of cotton; the use of them, too, is similar. They were dutiable at the same rate with cotton wearing apparel under paragraph 314 at 50 per cent ad valorem.—U. S. v. Cochran & Co. et al. (Ct. Cust. Appls.), T. D. 32349; (G. A. 6487) T. D. 27743 reversed.

Imitation Horsehair Braids.—The imitation horsehair braids of the importation were not shown to resemble pyroxylin or its compounds, or any article of which pyroxylin is the component material of chief value. On the contrary, in texture, quality, and use they resemble braids of cotton, and since they were dutiable by similitude, they were dutiable as cotton braids.-Isler & Guye et al. v. U. S. (Ct. Cust. Appls.), T. D. 34401; (G. A. Ab. 34047) T. D. 33872 affirmed:

The article which the importation most resembles in material, quality, texture, and use furnishes the basis for comparison in determining a duty by simili. tude. Here it seems clear that in the respects named artificial horsehair braids more nearly resemble cotton braids than straw braids. U. S. v. Eckstein (2 Ct. Cust. Appls., 312; T. D. 32049); U. S. v. Cochran (3 ib.; T. D. 32349); U. S. v. Buss & Warner (3 ib.; T. D. 32357).-Plummer & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32539; (G. A. 6491) T. D. 27761 affirmed.

Imitation Pongee Silk, in chief value of cotton, was dutiable under paragraph 311.

A certificate of the Yokohama Chamber of Commerce as to the value of a commodity imported from Japan to the United States is admissible under treaty regulations as evidence before the Board of United States General Appraisers.

Judicial notice will be taken that with the present means of intercommunication between the various countries of the world the price of a commodity like cotton does not greatly fluctuate or differ in different countries.--Saito v. U. S. (Ct. Cust. Appks.), T. D. 31184; Ab. 21413 (T. D. 29818) affirmed.

Imitation Silk Yarn.-Certain imitatidn silk yarn was found to resemble equally silk yarn and cotton yarn in the particulars of texture, quality, and use and to be composed of cellulose to the extent of nearly 90 per cent. Held that it resembles cotton yarn in the particular of material more than it does silk yarn, as cotton consists of nearly pure cellulose, and that it is accordingly dutiable at the rate provided for cotton yarn in paragraph 302 rather than at that provided for silk yarn in paragraph 385, by virtue of section 7, prescribing that unenumerated articles shall pay duty at the rate chargeable on the enumerated article which they most resemble " in material, quality, texture, or the use.”—Von Bernuth v. U. S. (C. C. A.), T. D. 27028; T. D. 25870 (C. C.) and (G. A, 5257) T. D. 24155 reversed.

DECISIONS UNDER THE ACT OF 1890.

Imitation Straw Hats.-Hats and bonnets composed of straw, horsehair, cotton, and other materials (the horsehair and cotton chief value), known as straw hats and bonnets, are not dutiable as manufactures of straw.-T. D. 15390 (G. A. 2784).

SCHEDULE M-PAPERS AND BOOKS.

320. Sheathing paper, pulpboard in rolls, not laminated, roofing felt,

common paper-box board, not coated, lined, embossed, printed, or deco1913 rated in any manner nor cut into shapes for boxes or other articles, 5 per

centum ad valorem. 1909 407. Sheathing paper and roofing felt, 10 per centum ad valorem. 1897 394. Sheathing paper and roofing felt, 10 per centum ad valorem. 1894 304. Sheathing paper and roofing felt, 10 per centum ad valorem. 1890 416. Sheathing paper, 10 per centum ad valorem. 1883 389. Sheathing paper, 10 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913. Adhesive Felt for Sheathing Vessels.-Merchandise classified as roofing felt under paragraph 320, although imported in rolls, was found to be used for sheathing vessels and held free of duty under paragraph 481.---Ab. 38878.

Saturating Paper and Sulphite Tag Rolls.—The merchandise invoiced as sulphite tag rolls is made entirely of chemical wood pulp, first macerated in beating engines and then processed over board machines, after which it is wound in rolls at the end of the machine. It was held dutiable as pulpboard in rolls not laminated, and the saturating paper was held dutiable as sheathing paper under paragraph 320.-Ab. 38847.

Saturating Paper.-Certain so-called sheathing paper, consisting of dry, unsaturated felt paper, dutiable at the rate of 25 per cent ad valorem under paragraph 332 as paper not specially provided for. -Dept. Order (T. D. 36137).

Strawboard, classified under the provision in paragraph 328 for press board or press paper, found to be used almost exclusively as a common paperbox board, was held dutiable under paragraph 320.--Ab. 38384.

DECISIONS UNDER THE ACT OF 1897. Sheathing Felt, not Adhesive, is not entitled to free entry under paragraph 553.

While adhesive ship-sheathing felt is entitled to free entry irrespective of its actual use, sheathing felt not adhesive, admittedly imported for roofing, is dutiable at the rate of 10 per cent ad valorem under paragraph 394. U. S. v. Nichols (46 Fed. Rep., 359) and G. A. 110 cited and distinguished.-T. D. 22448 (G. A. 4752).

DECISIONS UNDER THE ACT OF 1890. Roofing Felt.--Tarred roofing paper held dutiable by similitude as sheathing paper. Reversing T. D. 11348 (G. A, 631).-T. D. 14409 (G. A. 2293).

321. Filter masse or filter stock, composed wholly or in part of wood 1913 pulp, wood flour, cotton, or other vegetable fiber, 20 per centum ad va

lorem.

408. Filter masse or filter stock, composed wholly or in part of wood 1909 pulp, wood flour, cotton, or other vegetable fiber, 1} cents per pound and 15 per centum ad valorem.

395. Filter masse or filter stock, composed wholly or in part of wood 1897 pulp, wood flour, cotton, or other vegetable fiber, 14 cents per pound and

15 per centum ad valorem. 1894 (Not enumerated.) 1890 (Not enumerated.) 1883 (Not enumerated.)

DECISIONS UNDER THE ACT OF 1909. Filtrier Material.-Duty was assessed on the merchandise here involved under paragraph 462 as manufactures of asbestos. The filtrier material, used for filtering purposes and being made in part of wood pulp, is properly subject to duty under paragraph 408.-Ab. 28666 (T. D. 32560).

DECISIONS UNDER THE ACT OF 1894.

Filter Masse, designed for filtering beer, is dutiable as chemical wood pulp bleached and not as a manufacture of pulp.-T. D. 16642 (G. A. 3287).

DECISIONS UNDER THE ACT OF 1890. Filtering Masse held dutiable as a manufacture of cotton and not as wood pulp.-T. D. 15243 (G. A. 2736).

SEC. 600. That paragraph three hundred and twenty-two, Schedule M, and paragraph five hundred and sixty-seven of the free list of the Act entitled "An act to reduce tariff duties and to provide revenue for the Government, and for other purposes," approved October third, nineteen hundred and thirteen, be amended so that the same shall read as follows:

“ 322. Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for

the printing of books and newspapers, but not for covers or bindings, not 1916

specially provided for in this section, valued above 5 cents per pound, Act of

twelve per centum ad valorem: Provided, however, That if any country, Sept.

dependency, province, or other subdivision of government shall impose

any export duty, export license fee, or other charge of any kind whatso8.

ever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper, values above 5 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either printing paper or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper.

322. Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above 21 cents per pound, 12 per centum ad valorem: Provided, however, That if any country, dependency, province, or other subdivision of government shall impose any export duty, export license fee, or other charge of any kind

whatsoever (whether in the form of additional charge or license fee or 1913

otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper, valued above 24 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either printing paper, or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper.

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