that being a more specific enumeration than manufactures of glass, metal, or other material.-T. D. 11878 (G. A. 869).

Steel Bead Trimmings.-Trimming made of glass beads silvered, and also of tinsel and cotton, commercially known as steel trimmings or steel bead trimmings, is dutiable either as articles or manufactures of glass and not as manufactures of metal nor as bead ornaments.-Loewenthal v. U. S. (C. C.), 91 Fed. Rep., 644.

1913

334. Ramie hat braids, 40 per centum ad valorem; manufactures of ramie hat braids, 50 per centum ad valorem.

349. *

braids *

* composed wholly or in chief value of 1909 cotton, flax, or other vegetable fiber and not elsewhere specially provided for, 60 per centum ad valorem.

339. *

* **

including braids

composed wholly or in chief

1897 value of flax, cotton, or other vegetable fiber and not elsewhere specially provided for, 60 per centum ad valorem.

Hats and Hoods Made of Ramie Braids.-Paragraph 349 provides for braids, edgings, insertings, and other articles composed wholly or in chief value of cotton, flax, or other vegetable fiber, and contains a proviso "that no article composed wholly or in chief value of one or more of the materials or goods specified in this paragraph shall pay a less rate of duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed." Held that by virtue of that proviso hats and hoods composed wholly or in chief value of braids of ramie, which is admittedly a vegetable fiber, are properly dutiable as articles composed wholly or in chief value of vegetable fiber braids at the rate of 60 per cent ad valorem under said paragraph 349, rather than as "articles of wearing apparel of every description," composed wholly or in chief value of cotton or other vegetable fiber, under paragraph 324. Stein v. U. S. (T. D. 32250) cited and followed.-T. D. 32583 (G. A. 7372).

Ramie Braids held properly classified under paragraph 349. Dyed, stained, or colored manila hemp plaits held dutiable under paragraph 422. Ab. 25927 (T. D. 31720) followed.-Ab. 30730 (T. D. 33018).

DECISIONS UNDER THE ACT OF 1897.

Ramie Braids.-Braids composed wholly or in chief value of ramie are duti able under the provisions in paragraph 339 for "braids composed wholly or in chief value of flax, cotton, or other vegetable fiber," and not under the provision for manufactures of ramie not specially provided for in paragraph 347. U. S. v. Rosenberg (T. D. 27033) followed. Note G. A. 5569 (T. D. 24972).—T. D. 27062 (G. A. 6280).

In construing paragraphs 339 and 347, providing, respectively, for "braids of vegetable fiber" and for "all manufactures of ramie," Held that the latter is merely a general catch-all clause inserted with the intention of embracing articles omitted from other provisions in the act, and is less specific than the

former, and that braids made of ramie are dutiable under the former provision.-U. S. v. Rosenberg (C. C. A.), T. D. 27033; T. D. 25833 (C. C.) reversed and Abs. 1230-1232 (T. D. 25261) affirmed.

335. Braids, plaits, laces, and willow sheets or squares, composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, 15 per centum ad valorem; if bleached, dyed, colored, or stained, 20 per centum ad valorem; hats, bonnets, and hoods composed wholly 1913 or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufactured, but not blocked or trimmed, 25 per centum ad valorem; if blocked or trimmed, and in chief value of such materials, 40 per centum ad valorem. But the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof.

1909

1897

422. Braids, plaits, laces, and willow sheets or squares, composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, 15 per centum ad valorem; if bleached, dyed, colored, or stained, 20 per centum ad valorem; hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufactured, but not trimmed, 35 per centum ad valorem; if trimmed, 50 per centum ad valorem. But the terms "grass" and "straw" shall be ununderstood to mean these substances in their natural form and structure, and not the separated fiber thereof.

409. Braids, plaits, laces, and willow sheets or squares, composed wholly of straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored or stained, 15 per centum ad valorem; if bleached, dyed, colored or stained, 20 per centum ad valorem; hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, osier, or rattan, whether wholly or partly manufactured, but not trimmed, 35 per centum ad valorem; if trimmed, 50 per centum ad valorem. But the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof.

417. Braids, plaits, laces, and similar manufactures composed of straw, 1894 chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods.

(Free.)

518. Braids, plaits, laces, and similar manufactures composed of straw, 1890 chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods. (Free.)

1883

400. Bonnets, hats, and hoods for men, women, and children, composed of chip, grass, palm leaf, willow, or straw, or any other vegetable substance, hair, whalebone, or other material, not specially enumerated or provided for in this Act, 30 per centum ad valorem.

448. Hats, and so forth, materials for: Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any other substance or material, not specially enumerated or provided for in this Act, 20 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Unfinished Bamboo-Chip Hats.-Unblocked and untrimmed hats made of thin, narrow shavings of bamboo are dutiable as "hats of chip, not blocked or trimmed" under paragraph 335, tariff act of 1913, and not as manufactures of wood under paragraph 176.-Isler & Guye v. U. S. (Ct. Cust. Appls.), T. D. 36503; (G. A. Ab. 37056) T. D. 35000 modified.

Hemp Braids not bleached, colored, or stained were held dutiable at 15 per cent ad valorem under paragraph 335.-Ab. 37909.

Trimmed Straw Hats.-The trimming is composed of silk, artificial flowers, and ornamental feathers. The board found the two latter elements to predominate, and held that the trimmings must control the classificaion of the the hats.

Paragraph 335, in so far as it relates to straw hats, clearly appears to have been framed to make of the trimmed hat an entity for determining whether it, when trimmed, is still composed in chief value of the materials therein named. The goods were dutiable as assessed under paragraph 347.Aitken, Son & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35468; G. A. Ab. 37197 affirmed.

DECISIONS UNDER THE ACT OF 1909.

Bleached Straw Braids.-Straw braids manufactured from straw fumigated in the fields with sulphur not dutiable under paragraph 422 as bleached braids. T. D. 30452 of March 21, 1910, revoked.-Dept. Order (T. D. 30626).

Grass Sheets.-Grass cloth consisting of manila hemp or grass sheets, unbleached, suitable for making or ornamenting hats, held dutiable under the first part of paragraph 422.-Ab. 30819 (T. D. 33031).

Leghorn Plaits.-Merchandise known in trade as "Leghorn strips," "Leghorn braids," or "Leghorn plaits," which was classified as manufactures of straw under paragraph 463, was held dutiable as unbleached straw plaits (par. 422), as claimed by the importers. Note Ab. 26714 (T. D. 31899).—Ab. 28369 (T. D. 32488).

Manila Hemp Plaits.-We find from the testimony and analyses of samples admitted in evidence that the goods in question consist of plaits composed wholly or in chief value of bleached, dyed, colored, or stained manila hemp, suitable for making or ornamenting hats, bonnets, or hoods. We hold that they are properly dutiable at the rate of 20 per cent ad valorem under the provisions of paragraph 422.-Ab. 25927 (T. D. 31720).

Plateaux.-Flat, circular hat forms called "plateaux," some of which are composed of straw and others of manila hemp braids, and which only require to be blocked or otherwise shaped by the milliner to become completed hats, are properly dutiable at the rate of 35 per cent ad valorem under the provision in paragraph 422 for "hats, bonnets, and hoods composed wholly or in chief value of straw or manila hemp, whether wholly or partly manufactured, but not trimmed." Schiff v. U. S., decided by the Court of Customs Appeals (T. D. 31634), cited and followed.-T. D. 32125 (G. A. 7314).

Raffia Bands, composed of grass, ornamented on one side with a floral design in colors, were held dutiable as plaits or squares composed of palm leaf (par. 422).—Ab. 33940 (T. D. 33833).

Straw Sheets.-Unbleached straw sheets with paper back, assessed under paragraph 463, were held dutiable under the first clause of paragraph 422.Ab. 32295 (T. D. 33409).

Trimmed Hats.-Ladies' hats made of manila hemp braids, having crowns about 5 inches high and brims measuring between 4 and 5 inches in width, the outer edge of the brims having a wire fastened thereto which gives firmness to the brims and keeps them in the shape desired by the wearer, the wire being covered by black velvet, which is also used to face or cover the under side of the brims, the hats only requiring the insertion of a lining and fina! shaping of the brims to make them ready for use, are properly dutiable as

trimmed hats at the rate of 50 per cent ad valorem under paragraph 422.T. D. 33407 (G. A. 7461).

On some of these hats the silk trimming is worth more, on others less, than the straw body to which it is attached. Paragraph 422 imposed a certain rate of duty on hats composed wholly or in chief value of straw, whether wholly or partly manufactured, but not trimmed, and another and higher rate of duty on the same hat if trimmed. The hats are here the subject of the duty imposed and not the trimming on the hats.-U. S. v. Lord & Taylor (Ct. Cust. Appls.), T. D. 33521; (G. A. 7415) T. D. 33086 affirmed.

Held,

Paragraph 422 provides inter alia for "hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, or manila hemp," if untrimmed, at 35 per cent ad valorem, and if trimmed, at 50 per cent ad valorem. than trimmed hats, the bodies of which are composed wholly or in chief value of one of the materials named in said paragraph, are dutiable thereunder as trimmed hats, irrespective of the value of the trimming as compared with the value of the article without the trimming. G. A. 5734 (T. D. 25440) cited; Rheims v. U. S. (160 Fel., 925; T. D. 28783) distinguished.T. D. 33086 (G. A. 7415) ; affirmed by T. D. 33521 (Ct. Cust. Appls.), supra. Willow Sheets or Squares.-The merchandise consisted of willow sheets or squares used in the manufacture of hats, which was held dutiable under the provision in paragraph 422 for willow sheets or squares in chief value of chip, bleached, as claimed by the importers.-Ab. 23701 (T. D. 30768).

Unbleached Willow Sheets, with bleached muslin backs pasted thereon, willow chief value, were held dutiable as willow sheets unbleached under paragraph 422.-Ab. 24325 (T. D. 31103).

Woven Palm Leaf, held dutiable under paragraph 422. Protests held sufficient claiming the correct rate of duty without naming the paragraph. U. S. v. Salambier (170 U. S., 621) followed.--Ab. 31954 (T. D. 33338).

DECISIONS UNDER THE ACT OF 1897.

Straw Braids Containing Cotton Thread.—Chip and straw braids, plaits, or laces, stitched or sewed together with a cotton thread, are, by reason of the thread component, not to be considered as composed wholly" of straw or chip, and are therefore excluded from classification under the provisions of paragraph 409, and are properly dutiable at 30 per cent ad valorem under the provisions of paragraph 449. Schmitz v. U. S. (T. D. 27000) followed.—T. D. 27343 (G. A. 6364).

Straw Braids or Plaits for Hats.-Held that certain articles composed of wide braids or plaits of straw, fastened together so as to form rectangular strips about 18 by 36 inches in dimensions, are dutiable under paragraph 409, relating to straw braids or plaits "suitable for making or ornamenting hats," and not under the provisions in the same paragraph for hats of straw " partly manufactured."-U. S. v. Schiff (C. C. A.), T. D. 27227; T. D. 26457 (C. C.) affirmed and (G. A. 5738) T. D. 25459 reversed.

Hat Braids.-Braids suitable for making or ornamenting hats, bonnets, or hoods, composed wholly of dyed chip and fancifully plaited straw, are dutiable at 20 per cent ad valorem under paragraph 409, it being held that straw, when simply cleansed, split into narrow strips, and plaited, is "in its natural form and structure," as contradistinguished from “ separated fibers" or fine filament from which the nonfibrous constituents have been removed.-T. D. 21861 (G. A. 4617).

Hats and Bonnets, Trimmed.-Hats, bonnets, and hoods, the bodies of which are composed wholly either of straw, chip, grass, palm leaf, willow, osier, or rattan, or of which a combination of these substitutes or any of them is the component material of chief value, are, if trimmed, dutiable at 50 per cent ad valorem under paragraph 409, irrespective of the value of the trimming as compared with the value of the article without the trimming. G. A. 4525 (T. D. 21502) followed.-T. D. 25440 (G. A. 5734).

Horsehair Hat Braids.-Upon the present record it is held that the importers failed to sustain the burden of proof in showing the assessment was wrong, and that the importation was properly held dutiable by similitude to silk braids and silk hats under paragraph 390.-Zimmerman & Meyer et al. v. U. S. (Ct. Cust. Appls.), T. D. 34137; (G. A. Ab. 33264) T. D. 33668 affirmed.

Trimmed Horsehair Hats, classified as silk wearing apparel under paragraph 390, were held dutiable as trimmed straw hats (par. 409) by similitude. U. S. v. Rheimss (175 Fed. Rep., 778; T. D. 30226) followed).-Ab. 25418 (T. D. 31543).

Hats and braids wholly or in chief value of horsehair are dutiable by similitude under paragraph 409 relating to straw hats and to straw braids suitable for hats.-U. S. v. Rheims Co. (C. C. A.), T. D. 30226; T. D. 29632 (C. C.) affirmed and (G. A. 6223) T. D. 26897 reversed.

Horsehair Braids.

SIMILITUDE.-There is no substantial similarity between a horsehair hat braid and a silk braid, within the meaning of the similitude clause in section 7, the resemblance in material, quality, and texture being too artificial for tariff purposes. Though in these respects there is probably a greater similarity to braids made of silk than to braids made of straw, in either case it is too remote to be considered.-Paterson v. U. S. (C. C. A.), T. D. 29377; T. D. 28581 (C. C.) and Ab. 16500 (T. D. 28384) reversed.

Straw Lace Containing Cotton Thread-" Composed Wholly."-In construing the provision in paragraph 409 for laces " composed wholly of straw," Held that straw lace sewn with cotton thread, which constitutes a substantial portion of the goods and is used to hold them permanently together is, by reason of this thread component, not to be considered composed "wholly" of straw, and is therefore excluded from said provision.-Schmitz v. U. S. (C. C. A.), T. D. 27000; T. D. 25895 (C. C.) and Ab. 216 (T. D. 24973) affirmed.

Mexican Hats composed of plaited and braided bleached, unbleached, and variously colored straw, the base of the crown and outer border of the brim being trimmed with wide ornamental bands of the same or similar material as the body of the hats, are dutiable at 50 per cent ad valorem, as assessed, under the provision for "trimmed hats" in paragraph 409, and not at 35 per cent ad valorem, as claimed under the same paragraph.-T. D. 22728 (G. A. 4842).

Panama Straw Hats.-Men's hats composed of plaited straw-known as Panama hats-simply trimmed inside with a stitched leather sweat band, complete and ready for use, as usually worn without an outer crown band or other trimming, are dutiable at 50 per cent ad valorem under the provision for "trimmed hats," in paragraph 409, and not at 35 per cent ad valorem under the same paragraph-T. D. 22727 (G. A. 4841).

Plateaux or Plaques Made of Chip by plaiting in concentric circles forming disks about 17 inches in diameter, are dutiable at 35 per cent ad valorem under the provisions of paragraph 409, and not at 20 per cent ad valorem under the provision for "braids," in the same paragraph.-T. D. 20844 (G. A. 4380).