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Writing Sets made up of an envelope rack, a small stamp box, a blotter tablet, and a blotter, which were classified as fancy paper boxes under paragraph 405, were held dutiable as manufactures of paper (par. 407).—Ab. 26031 (T. D. 31744).
DECISIONS UNDER THE ACT OF 1894. Ruled Music Paper not being known commercially as writing paper was held dutiable at 25 per cent under paragraph 311.-T. D. 16331 (G. A. 3160).
Paper for the Manufacture of Paper Hangings is dutiable at 20 per cent under paragraph 310 and not as a printing paper.-T. D. 16332 (G. A. 3161).
DECISIONS UNDER THE ACT OF 1890. Bottle Caps, being completed articles fitted for specific use, can not be classified as printed matter, but are manufactures of paper.-T. D. 11554 (G. A. 729).
Crackers or Mottoes made in the form of caps held to be manufactures of paper and not toys.-T. D. 14397 (G. A. 2281).
Embroidery Envelopes, so called.—Colored paper bags or envelopes for use in holding and exhibiting embroideries and not suitable for use as coverings for letters are manufactures of papers and not envelopes.-T. D. 12788 (G. A. 1384); T. D. 13782 (G. A. 1976).
Filtering or Blotting Paper.-A soft finished porous paper, suitable for filtering or blotting paper, held to be paper not specially provided for.-T. D. 11351 (G. A. 634).
Absorbent Paper.—A very light paper, soft, semitransparent, long-fibered and dull-finished, highly absorbent, and much used by dentists, and also used for making paper napkins, is dutiable at 25 per cent under paragraph 422 as paper not specialy provided for, and not as "tissue paper " under paragraph 419. U. S. v. Moses (84 Fed. Rep., 329), In re Lawrence Stationery Co. et al. (G. A. 1430), followed.-T. D. 19069 (G. A. 4089).
Umbrellas of Japanese Paper.—“Giant umbrellas,” large Japanese paper umbrellas, being many-colored, fantastically decorated articles of huge size, covered with paper, in the form of umbrellas, but not used or intended for use as such, are dutiable as manufactures of paper and not as umbrellas. T. D. 11829 (G. A. 820) reversed. T. D. 13063 (G. A. 1568); China Japan Trading Co. v. U. S. (C. C.), 66 Fed. Rep., 733, affirmed.—U. S. v. China & Japan Trading Co. (C. C. A.), 71 Fed. Rep., 864.
DECISIONS UNDER THE ACT OF 1883.
Screens composed of paper as their component material of chief value, and of wood and metal, which were used on loors of dwelling houses or other places to intercept heat, light, or moving air, or to conceal portions of rooms or objects, and which are known in trade and commerce as paper screens, are dutiable as manufactures of paper and not under the provision for all other mats not exclusively of vegetable material, screens, hassocks, and rugs. Affirming the judgment of the circuit court.—Magone v. American Trading Co. (C. C. A.), 57 Fed. Rep., 394.
DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Cardboard, Perforated for Stitching Mottoes.—Perforated cardboard on which are printed sentences or mottoes to be filled with embroidery are manufactures of paper and not printed matter.
Cardboard on which is imprinted in colors an ornamental design or patent for the purpose of showing the method of embroidering the patent upon canvas is a manufacture of paper and not printed matter.-Weihenmyer v. Arthur (22 Int. Rev. Rec., 368), 29 Fed. Cas., 595.
333. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in trans
portation only, 35 per centum ad valorem; curtains, and other articles 1913 not embroidered nor appliquéd and not specially provided for in this
section, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, 50 per centum ad valorem.
421. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in transportation only, 35 per centum ad valorem; fabrics,
curtains, fringes, and other articles not specially provided for in this section, composed wholly or in chief value of beads 1909
or spangles made of glass or paste, gelatin, metal, or other material, but not in part of wool, 60 per centum ad valorem : Provided, That no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin, metal, or other material shall pay duty at a less rate than is imposed in any paragraph of this section upon such articles without such beads or spangles.
408. Beads of all kinds, not threaded or strung, 35 per centum ad valorem; fabrics, wearing apparel,
and other ar1897 ticles not specially provided for in this Act, composed wholly or in
part of beads or spangles made of glass or paste, gelatin, metal, or other
material, but not composed in part of wool, 60 per centum ad valorem. 1894
99. Beads, loose, strung, or carded, 10 per centum ad valorem,
445. Glass beads, loose, unthreaded or unstrung, 10 per centum ad 1890
of all kinds, except amber, 50 per centum ad 1883 valorem. 640. Amber beads
DECISIONS UNDER THE ACT OF 1913.
Necklaces of Beads.
JEWELRY-STARE DECISIS.—That bead necklaces are not necessarily jewelry and that articles of personal adornment only are not necessarily jewelry are stare decisis.
AMBER-TARIFF ACTS OF 1909 AND 1913.—The jewelry paragraph (448), tariff act of 1909, embraced imitation amber; the jewelry paragraph (356), tariff act of 1913, does not.-American Bead Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 36465; applications for rehearing (Ct. Cust. Appls.), T. D. 36259 and (Ct. Cust. Appls.) T. D. 36463 denied.
Imitation Jet Bead Necklaces.-Necklaces substantially of imitation jet beads with imitation jet pendents are not dutiable as jewelry, under paragraph 356, but as beaded articles, under paragraph 333. U. S. v. Beierle (1 Ct. Cust. Appls., 457; T. D. 31506) and American Bead Co. v. U. S. (7 Ct. Cust. Appls., —; T. D. 36259).-Wolff & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36463; G. A. Ab. 38507 reversed.
Amber Beads, temporarily strung, classified under paragraph 333, were claimed dutiable as manufactures of amber. Protest overruled. G. A, 6657 (T. D. 28390) cited.-Ab. 36634 (T. D. 34810).
Amber Necklaces, Unfinished.—The merchandise was found to be amber beads graduated from the largest in the center to the smallest bead at each end, strung on a substantial yellow silk cord, the only thing lacking to make a complete necklace being a clasp. It was found to be an unfinished necklace, dutiable at 60 per cent under paragraph 356.- Ab. 38570.
Beaded Trimmings.-On the authority of U. S. v. Hamburger (5 Ct. Cust. Appls., 217; T. D. 34382) the merchandise was held not to be appliquéd. While paragraph 358 provides for “ trimmings not specially provided for,” the provision in paragraph 333 for articles “composed wholly or in chief value of beads” was held to be more specific, and the merchandise was all held dutiable at 50 per cent under that paragraph. Hartranft v. Meyer (135 U. S., 237) followed.-Ab. 38759.
Beaded and Spangled Trimmings.-Silk netting, ornamented with beads and spangles, the netting being more valuable than either and less valuable than both, is dutiable as “ composed wholly or in chief value of beads or spangles " under paragraph 333, and not as “ trimmings
of whatever yarns, threads, or filaments composed under paragraph 358.-U. S. v. Gavin & Co. (Ct. Cust. Appls.), T. D. 36804 ; (G. A. 7850) T. D. 36141 affirmed.
Beaded Articles in Part of Netting.-Merchandise invoiced as “blk. net tunics," classified as in chief value of beads and in part of netting under paragraph 358, is claimed to be in chief value of beads, dutiable under paragraph 333.
On the authority of Loewenthal v. U. S. (6 Ct. Cust. Appls., -; T. D. 35464) the tunics in question were held dutiable at 50 per cent under paragraph 333, as claimed.--Ab. 38914.
Beaded Fringes.—The merchandise was found to be of the same dutiable character as that passed upon in Loewenthal v. U. S. (6 Ct. Cust. Appls., i T. D. 35464). It was held dutiable at 50 per cent under paragraph 333.Ab. 38722.
Beads of Wood.-Beads of wood classified under paragraph 333 were claimed dutiable as manufactures of wood (par. 176). Protest overruled. G. A. 7053 (T. D. 30731) distinguished.--Ab. 37604.
Lamp fringes and trimmings made in chief value of beads were held more specifically provided for as articles not embroidered or appliquéd composed wholly or in chief value of beads under paragraph 333 than as articles made in whole or in part of ornaments, braids, or trimmings (par. 358), as classified.-Ab. 37284.
Graduated Beads.-Strung graduated beads of materials other than metal dutiable at the rate of 50 per cent ad valorem as articles not specially provided for composed wholly or in chief value of beads under paragraph 333, and not at the rate of 35 per cent ad valorem as beads strung loosely on thread for facility in transportation only under same paragraph.-Dept. Order (T. D. 35538). Necklaces of Beads.
BEADED NECKLACES WITHOUT REAL OR IMITATION PRECIOUS METALS OR REAL. OR IMITATION PRECIOUS OR SEMIPRECIOUS STONES, How DUTIABLE.—Necklaces, with or without base metal clasps, in chief value of beads, the beads being made of wood, gelatin, or paste, and china or colored glass, some in imitation of jet and amber, are dutiable as articles in chief value of beads under paragraph 333, and not as jewelry under paragraph 356.-American Bead Co. v. U. S. (Ct. Cust. Appls.), T. 1). 36259; (G. A. 7754) T. D. 35591 reversed.
Ornamonts and Trimmings of Beads and Nettings.- Ornaments and trimmings composed in chief value of beads or spangles and in part of netting, od the authority of Lowenthal v. U. S. (6 Ct. Cust. Appls., 209; T. D. 35464), held dutiable at 50 per cent under paragraph 333.--Ab. 38586.
Metal Rosaries valued above 20 cents per dozen pieces dutiable at the rate of 60 per cent ad valorem under paragraph 356. T. D. 34019 modified accordingly.-Dept. Order (T. D. 34235).
Rosaries made of beads dutiable according to the component material of chief value.-Dept. Order (T. D. 34019).
Table Candle Lamps with Beaded Shades.—Table candle lamps made in the shape of romer glasses, with beaded shades, to be classified as entireties, dutiable at the rate of 50 per cent ad valorem under paragraph 333.--Dept. Order (T. D. 35260).
Rice-Bead Curtains.-The language curtains, and other articles not embroidered nor appliquéd,” paragraph 333, does not exclude such articles as are not susceptible of being embroidered or appliquéd. Fensterer & Ruhe v. United States (1 Ct. Cust. Appls., 93; T. D. 31110) distinguished and limited.
Curtains composed in chief value of glass or rice paste beads strung on cotton threads suspended from a horizontal bar or rod are dutiable as “ curtains composed wholly or in chief value of beads * *," paragraph 333.-U. S. v. Morimura Bros. (Ct. Cust. Appls.), T. D. 36801 ; (G. A. 7889) T. D. 36343 reversed.
DECISIONS UNDER THE ACT OF 1909.
Amber Beads Tightly Strung.-It seems to us that this merchandise is unfinished necklaces, and inasmuch as necklaces have been held by the Court of Customs Appeals to be jewelry (U. S. v. Cohn, 3 Ct. Cust. Appls., 273; T. D. 32571; Cohn v. U. S., 4 id., 378; T. D. 33536), we think that these articles are unfinished jewelry, and properly fall within the last part of paragraph 448, but inasmuch as they have been assessed at the rate mentioned therein, and this question is not before us, the collector's action, although not affirmed, will not be disturbed.—Ab. 37483. Beaded Bags and Purses.
COMPONENT MATERIAL OF CHIEF VALUE.—The component material of chief value in hand bags and purses made of beaded cotton plates, lined with various materials and fitted with metal frames, is ascertained by determining the relative values of the several parts in the country of exportation, including the labor cost of making such parts, before being incorporated into finished bags and purses.
LABOR Cost of COVERING COTTON PLATES WITH BEADS.—Covering cotton plates with beads involves the application of labor, the cost of which must be apportioned equally between the beads and the cotton, and when the value of the beads so found is greater than that of any other material contained in hand bags and purses the latter are dutiable as beaded articles under paragraph 421.T. D. 31428 (G. A. 7193).
Beaded Bags in Chief Value of Silk.-Ladies' hand bags composed of silk and ornamented with glass beads, silk being the component material of chief value, in accordance to the proviso to paragraph 402, " That articles composed wholly or in chief value of any of the materials or goods dutiable under this paragraph shall pay not less than the rate of duty imposed upon such materials or goods by this section,” are dutiable at 60 per cent ad valorem, the rate provided for “silk goods ornamented with beads or spangles" in said paragraph 402.
Ladies' hand bags composed of glass beads, cotton, and metal, glass beads chief value, are dutiable as beaded articles under paragraph 421.-T. D. 32003 (G. A. 7296).
Beaded Bamboo Curtains.-Curtains composed of bamboo and glass beads, glass beads chief value, are dutiable as "curtains composed wholly or in chief value of beads,” under paragraph 421, and not as curtains of bamboo stained, dyed," etc., under paragraph 214.-T. D. 32283 (G. A. 7332).
Beaded Bracelets. These bead bracelets are cheap in material and construction, but they are intended for use by children as articles of personal adornment and are so used. They are not used in the sport or play of children and so are not toys. Illfelder v. U. S. (1 Ct. Cust. Appls., 109; T. D. 31115).U. S. v. Bernard, Judae & Co. (Ct. Cust. Appls.), T. D. 34328; (G. A. Ab. 33968) T. D. 33833 reversed.
Beaded Fan Chains.-Chains composed of glass beads strung on strands of cotton thread in a substantial manner, having a snap attached for fastening to fans or other articles, are not toys, but are articles used by adults and dutiable under paragraph 421 as “articles not specially provided for, composed wholly or in chief value of beads." G. A. 7251 (T. D. 31786) modified.-T. D. 31965 (G. A. 7288).
Beads.-Rhinestones and colored imitation stones, with foil backs set in white or blue paste or porcelain, pierced with two holes, were held dutiable as glass beads under paragraph 421. Ab. 35260 (T. D. 34321) followed.-Ab. 36560 (T. D. 34789).
Beads, Strung.-The phraseology of paragraph 421 relative to beads and spangles discloses a substantial change from the language in the former law relating to the same subject matter, and it appearing the importation is of beads on strands of a permanent kind designed for use as embroidery just as imported, they will be deemed dutiable conformably to the requirements of that paragraph.--Littauer v. U. S. (Ct. Cust. Appls.), T. D. 32050; (G. A. 7215) T, D, 31541 affirmed.
Beads permanently strung on cotton threads, one thread knotted lengthwise of each bead to prevent it from slipping out of place, and such beaded strings being fit for use in the condition in which imported as trimmings for wearing apparel, are dutiable as articles composed in chief value of beads at the rate of 60 per cent ad valorem under paragraph 421 and not at the rate applicable to the material of which such beads are composed. G. A. 5878 (T. D. 25891) and G. A. 5818 (T. D. 25695) followed.-T. D. 31541 (G. A. 7215); affirmed by T. D. 32050 (Ct. Cust. Appls.), supra.
Fringes in Chief Value of Beads.—Decision of the United States Court of Customs Appeals in T. D. 32624 should be limited to articles of the kind the subject of the said decision-i. e., fringes composed in chief value of beads or spangles, where the material other than the beads or spangles is in chief value of artificial silk.-Dept. Order (T. D. 32866).
Fringes composed of glass beads, artificial silk and cotton, beads chief value, held dutiable at an ad valorem rate equivalent to the compound rate to which the artificial silk contained therein is subject when stripped of the beads, under par. 405. U. S. v. Vietor (1 Ct. Cust. Appls., 297; T. D. 31355), and Stein & Co. t. U. S. (2 Ct. Cust. Appls., 519; T. D. 32250).-U. S. v. Ewing & Clancey (Ct. Cust. Appls.), T. D. 32624; (G. A. 7303) T. D. 32045 reversed.