396. Blacking of all [description,] kinds, twenty-five [thirty] per centum ad valorem. 397. Bladders, manufactures of twenty-five [thirty] per centum ad valorem. 398. [Manufactures of bones,] Bone, horn, ivory, or vegetable ivory, all manufactures of, not specially enumerated or provided for in this act, thirty [-five] per centum ad valorem.1 399. 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 [otherwise] provided for in this act, thirty [forty] per centum ad valorem.2 400. Bouillons, or cannetille, [and] metal threads, filé, or gespinst, twenty-five per centum ad valorem. 401. Bristles, fifteen cents per pound.3 402. Brooms of all kinds, twenty-five [thirty-five] per centum ad valorem. 403. Brushes of all kinds, thirty [forty] per centum ad valorem.4 404. Bulbs and bulbous roots, not medicinal, and not [otherwise] specially enumerated or provided for in this act, twenty [thirty] per centum ad valorem.5 1 Bone necklaces held dutiable under this paragraph (S. 3119); bone collarbuttons were similarly classed until the U.S. Circuit Court, N.Y. dist., in Holzinger v. Arthur, ruled that they should be assessed under the special provision for " buttons," in which ruling the department acquiesced. (S. 4346.) Bone-screws used for joining together the mouth-pieces and stems of cigarette-holders, but adapted to other uses, held dutiable under this paragraph, and not as "smoker's articles." (S. 4925.) As manufactures of ivory were classed strips for piano-keys, claimed to be dutiable as parts of musical instruments. (S. 3064.) 2 Pith hats, covered with worsted cloth, were assessed for duty by the department under the wool schedule, until the U.S. Circuit Court, N.Y. dist., in Miles v. Arthur, decided that they were dutiable under this paragraph. The department acquiesced in the decision. (S. 4715.) After this, pith hats of pith, silk, paper, wood, and cork, — the value of the silk being more than forty per cent. of the value of the hats, dutiable under this paragraph. (S. 4874.) Hats of felt, rosin, etc., were similarly assessed. (S. 4735.) Hats of wool and fur, held dutiable as fur hats. (S. 5394.) were held The U.S. Circuit Court, in Von Stade v. Arthur, 13 Blatchf., 251, held that bristles, being specifically provided for, could not be assessed for duty under any other provi sion of the tariff, for hair, etc. Brass scratch-brushes held dutiable as brushes, and not as manufactures of brass. (S. 5519.) Powder-puffs held dutiable, by assimilation, as brushes. (S. 3028.) The fact of a small quantity of silk being used in their manufacture held not to affect their classification. (S.3114.) 5 Bulbs were classed with bulbous roots under the former law, although imported for scientific experiment. (S. 4308.) The lily of the valley was held dutiable as a bulb (S. 2761); but this decision was afterwards reversed, and it is now classed as a plant. (S. 4419.) 405. Burr-stones, manufactured or bound up into mill stones, twenty per centum ad valorem.1 406. Buttons and button-molds, not specially enumerated or [otherwise] provided for in this act, not including brass, gilt, or silk buttons, twenty-five [thirty] per centum ad valorem.2 407. Candles and tapers of all kinds, twenty per centum ad valorem.3 [Candles and tapers, stearine and adamantine; five cents per pound; spermaceti, paraffine, and wax candles and tapers, pure or mixed; eight cents per pound; all other candles and tapers; two and one-half cents per pound.] 408. Canes and sticks for walking, finished [or unfinished], thirty-five per centum ad valorem; if unfinished, twenty per centum ad valorem. 409. Card-cases, pocket-books, shell boxes [souvenirs], and all similar articles, of whatever material composed, and by whatever name known, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. 410. Card-clothing, twenty-five cents per square foot; when manufactured from tempered steel wire, forty-five cents per square foot.4 411. Carriages, and parts of [carriages], not specially enumerated or provided for in this act, thirty-five per centum ad valorem.5 412. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem.6 1 See note to Burr-stones, unmanufactured. Free list, § 667, infra. 2 Brass glove-buttons, held dutiable under this provision, and not as manufactures of brass (S. 5116); bone collar-buttons were similarly classed after the decision in Holzinger v. Arthur, U.S. Circuit Court, N.Y. District (S. 4346); also buttons of vegetable ivory. (S. 1319.) 3 Compound carbon candles for electric lights, composed of brass, charcoal, and chalk, brass being the component material of chief value, were held dutiable at the rate imposed on manufactures of brass. (S. 4815.) This is a wholly new provision of law, inserted at the instance of the card-clothing manufacturers of America, who employ a capital of $2,210,000 and employ upwards of 500 hands, and who complained that the materials of which card-clothing is made, i.e., card-cloth, composed of cotton, rubber, and linen, or cotton, wool, and linen, were admitted at the same rate of duty as the manufactured article. Sleighs held dutiable, by assimilation, as carriages (S. 3872); also bicycles. (S. 3283.) Chronometer boxes, imported separately from the chronometers, held dutiable, not as parts thereof, but as manufactures of wood. (S. 3180.) 413. Clocks, and parts of clocks, thirty [-five] per centum ad valorem.1 414. Coach and harness furniture of all kinds, saddlery, coach, and harness hardware, silver-plated, brass, brassplated, or covered, common, tinned, burnished, or japanned, not specially enumerated or [otherwise] provided for in this act, thirty-five per centum ad valorem.2 415. [Slack] Coal slack or culm, such as will pass through a half-inch screen,3 [forty] thirty cents per ton of twenty-eight bushels, eighty pounds to the bushel.4 416. Coal, bituminous,5 and shale, seventy-five cents per ton of twenty-eight bushels, eighty pounds to the bushel. A drawback of seventy-five cents per ton shall be allowed on all bituminous coal imported into the United States which is afterwards used for fuel on board of vessels propelled by steam which are engaged in the coasting trade of the United States, or in the trade with foreign countries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe. 417. Coke, twenty [-five] per centum ad valorem. 418. Combs of all kinds, thirty [-five] per centum ad valorem. 419. Compositions of glass or paste [when set; thirty per centum ad valorem], when not set, ten per centum ad valorem.6 1A clock is none the less dutiable under this provision because the works form only a small part of the value of the clock, the clock having an onyx base surmounted by a silver statuette. (S. 4160.) Side ornaments for clocks, such as vases, candelabras, etc., not attached to them, are not dutiable as parts of clocks. (S. 1487.) 2 The comma between "common" and "tinned" should have been omitted. The half-inch screen, it was for some time insisted by the department, should have both longitudinal and cross-bars. It is now held that it need have longitudinal bars only. (S. 3952.) The U.S. Circuit Court for the Massachusetts district held, in Odiorne v. Rantoul, that culm of coal embraces the screenings of bituminous as well as of anthracite coal; and this is now the rule of the department, which holds that the culm, to be entitled to entry at the lower rate, must be shipped as screenings or dust, unmixed to any appreciable extent with other coal, and must be invoiced as culm (S. 667), and that considerable quantity of the coal is not properly culm, all is dutiable at the higher rate. (S. 2363.) 5 Cannel coal is classed as bituminous coal. (S. 787.) any 6 Compositions of glass cut in various shapes, like precious stones, and ornamented with designs on enamel, to be used in the manufacture of jewelry as settings, held dutiable as "compositions of glass or paste not set." (S. 5258.) 420. Coral, cut, [or] manufactured, or set, twenty-five [thirty] per centum ad valorem.1 421. Corks and cork bark manufactured, twenty-five [thirty] per centum ad valorem.2 422. Crayons of all kinds, twenty [thirty] per centum ad valorem.3 423. [Ivory or bone] Dice, draughts, chess-men, chessballs, and billiard and bagatelle balls, of ivory or bone, fifty per centum ad valorem. 424. Dolls and toys, thirty-five per centum ad valorem.1 [Toys, wooden and other, for children, fifty per centum ad valorem.] 425. Emery grains and emery manufactured, ground, pulverized, or refined, one cent per pound.5 [Emery-grains, two cents per pound; emery-ore, six dollars per ton.] [Emery, manufactured, ground or pulverized, one cent per pound.] 426. Epaulets, galloons, laces, knots, stars, tassels [tresses], and wings, of gold, silver, or other metal, twentyfive [thirty-five] per centum ad valorem. 1 Coral necklaces, held dutiable under the provision for beads and bead ornaments (S. 3003); coral jewelry as a manufacture of coral. (S. 2556.) But, are not both these decisions wrong? Should not the necklaces have been classed under this paragraph, and the jewelry under the provision for jewelry? See note to Jewelry, 458, infra. 2 So called "cork carpeting," consisting of thin cork, with a few threads of hemp pasted on one side to give it strength, held dutiable, not as a carpet, but as a manufacture of cork. (S. 1436.) Cork pictures, held dutiable as manufactures of cork. (S. 527.) This term, crayons, held to include neither crayon portraits, classed as paintings (S. 3825); nor so-called crayon pencils, being simply wood-pencils filled with colored chalk or similar materials. (S. 4265.) 4 Under the provisions for toys and dolls have been assessed miniature stands of artificial flowers, covered with glass shades (S. 3436); whistles and flutes for children, claimed to be dutiable as "musical instruments" (S. 1821); also small pianos for children, costing only five dollars per dozen, and for which a similar claim was made (S. 2107); glass balls for use in decorating Christmas-trees (S. 2147); painted rubber balls for children (S. 2880); agate balls, used as toys (S. 3264); small tea-sets, intended for children's playthings, without regard to the material of which composed (S. 3485); but not battledores and shuttlecocks for use by adults. (S. 2842.) Some confusion has resulted from the attempt to decide what articles were dolls and what toys; but, as the new law makes both dutiable at the same rate, no further reference to the distinctions raised is necessary. 5 The manufacturers of emery strongly urged the removal of the distinction between emery grains and manufactured emery, which, they claimed, was the result of inadvertence. They also advocated the restoring of emery-ore to the free list, which has been done. 427. Fans [and fire-screens of every description] of all kinds, except common palm-leaf fans, of whatever material composed, thirty-five per centum ad valorem.1 428. Feathers of all kinds, crude, or not dressed, colored or manufactured, twenty-five per centum ad valorem; when dressed, colored, or manufactured, including dressed and finished birds, for millinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not specially enumerated or provided for in this act, fifty per centum ad valo rem. [Feathers: ostrich, vulture, cock, and other ornamental, crude or not dressed, colored or manufactured; twenty-five per centum ad valorem; when dressed, colored, or manufactured; fifty per centum ad valorem. Artificial and ornamental feathers and flowers, not parts thereof, of whatever material composed, not otherwise provided for; fifty per centum ad valorem.] 2 429. Finishing powder, twenty per centum ad valorem. 430. Fire-crackers [one dollar per box of forty packs, not exceeding eighty to each pack, and in the same proportion for any greater or less number] of all kinds, one hundred per centum ad valorem. [Fire-crackers not otherwise provided for, thirty per centum ad valorem.] 1 Fans of silk and bone, the silk being ornamented with painted floral designs, held dutiable as "fans." The fact that the decoration was on the silk, not governing the classification; the value of the silk fabric as cut from the piece only, to be considered in deciding whether the articles are dutiable as manufactures of silk. (S. 5434.) Fans made of wood, paper, and silk, silk forming but a small portion of the value, held dutiable as "fans." (S. 3047.) 2 Stuffed birds, for millinery purposes, wired and mounted, held dutiable as manufactured ornamented feathers (S. 1454, 4290); also artificial flowers made of tin (S. 5366), moss imported for use in the manufacture of artificial flowers (S. 2518); parts of artificial flowers, consisting of small India-rubber tubes, painted, decorated with moss, etc., in imitation of the stems of natural flowers (S. 3386); artificial fruits made of glass, to be used as ornaments on bonnets, in combination with artificial flowers, leaves, and buds. (S. 5251.) Sec, also, note to Moss., &c., § 743, infra. The Supreme Court, in Arthur v. Rheims, 96 U.S., 143, held that artificial flowers being dutiable, eo nomine, were not embraced in the provisions for manufactures of cotton. An article called "bruyere," of cotton, and intended for artificial flowers, requiring only to be cut into proper lengths and tied, held dutiable as artificial flowers. (S. 5471.) The department refused to allow for shrinkage in weight occasioned by the drying of ostrich feathers during the voyage of importation. (S. 3455.) Grebe-skins were held dutiable under this paragraph, and not entitled to free entry as "hides," etc. (S. 3682.) |