[black lead, or plumbago (244); borate of lime (206); brass,* in pigs or bars, or when old and fit only to be remanufactured 204, 579); Brazil paste] (752); bronze liquor. 71. [Building stones (224, 602, 603); cantharides (207); castor beans or seeds] (402); Chronometers, box or ship's, and parts thereof; [cocculus indicus (207); compositions of glass or paste, not set, intended for use by jewellers] (190, 393); cornmeal. 72. Diamonds, glaziers' (758), set or not set; Dutch and bronze metal, in leaf (579). 73. [Engravings or plates, bound or unbound (433) ; ergot] (208). 74. Flocks, waste, or shoddy (227, 531); fruit, green, ripe, or dried, not otherwise provided for (615); [furs, dressed or undressed, when on the skin (435); furs, hatters', dressed or undressed, when not on the skin.] (435.) 75. [Gamboge (638); ginger, ground, preserved, or pickled] (211, 430); glass plates or disks, unwrought, for optical instruments; [goldbeaters' skin, ‡ (761); green turtle (228, 481, 658); grindstones, wrought or finished (228, 601); gum copal] (638); gum substitute, or burnt starch. 76. Hair of all kinds, cleaned, but unmanufactured, not otherwise provided for (124, 242); [hops (241); horns, horn-tips, bones, bone tips (639), and teeth (232), manufactured.] (639.) 77. [Iodine, crude (212); ipecacuanha] (212); iron liquor (396); [jalap (212); juniper berries.] (641.) 78. Lemon and lime juice; lime. 79. Manganese; [manna] (213); marrow and all other grease,|| [and soap stocks and soap stuffs) (769, 778); mineral kermes; moss, Iceland (645); music, printed with lines, bound or unbound (231). 80. [Oatmeal (705); oils, palm, seal, and cocoa-nut (616, 647); olive oil in casks, other than salad oil (215); oranges, lemons, and limes (183, 414); orange and lemon peel.] (646.) 81. Paintings and statuary,** not otherwise provided for (473); paving stones; [pearl or hulled barley (236); Peruvian bark] (220); plaster of Paris, when ground (232); [Prussian blue (397) ; quicksilver (472) rhubarb (218)]; rye flour. 82. [Saffron (654) and suffion cake (777); saltpetre, or nitrate of soda, or potash, when refined or partially refined (182, 218); salts of tin (247); sarsaparilla (220); sepia (634); shaddock] (615); sheathing paper; [sponges (220); spunk (778); squills.] (657.) 83. [Tapioca (220); tagger's iron (422); teazels (779) ; terne tin, in plates or sheets (247) ; tin foil (247); tin, in plates or sheets.] (247.) 84. [Vanilla beans] (219); vegetables, not otherwise provided for; [verdigris (219); yams.] (783.) SECTION 20. From and after the day and year aforesaid there shall be levied, collected, and paid, a duty of twenty per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is to say: 85. [Antimony, tartrate of (219); acids, citric and tartaric.] (205.) 86. [Blank books, bound or unbound (433); blue or Roman vitriol, or sulphate of copper (579) ; *See Dept. Let's, July 14, 1869, and July 19, 1869, to F. & R., and collector of New York, deciding that "the language of the act of February 24, 1869, is very comprehensive, and, in the opinion of this Department, embraces every manufacture of which copper is the component of chief value, whether the copper be the simple metal or in the form of an alloy or combination, chemical or otherwise, with any other article or articles." + A chronometer imported from England, and loaned to an outgoing vessel for hire, reimported on the sale of the vessel, is not entitled to free entry. (Nov. 13, 1863, D. & T., N. Y.) Chronometer boxes, imported empty and separate from the chronometers, being no part thereof, subject to duty separately, as manufactures of rosewood or mahogany. (Aug. 3, 1858, N. Y.) An article styled "goldbeaters' skin," but not made of the same material, nor adapted to the same purpose, was held to be dutiable as a manufacture of bladder. (Feb. 9, 1869, N. Y.) Horns of the stag or buffalo, cut into lengths for packing, are not removed from this classification. (Fr. Reg., p. 571.) Grease rendered from hogs which died in Canada while in transit from Chicago to Boston, and sent back to Chicago, was admitted free of duty. (June 29, 1866, Chicago.) Portraits "done in silk" are not to be considered paintings. (Tr. Reg., p. 581.) Geneva enamelled paintings not to be classified with paintings under this paragraph. (March 3, 1858, N. Y.) Nor small porcelain slates artistically painted for personal ornaments. (March 23, 1870, N. Y.) **Statuary, the work of foreign artists, when imported for the use of individuals, is dutiable. (Oct. 22, 1864, N. Y.) Tablets handsomely carved in basso relievo on one side, like tombstones, are not statuary, but manufactures of marble. (June 28, 1859, N. Y.) (See also June 29, 1859, N. Y., as to marble tablets.). Vases adorned with figures, constituting their chief value, cannot be considered statuary. (Tr. Reg., 1857, p. 589.) Nor are pedestals which are neither surmounted nor accompanied by statue or figure. (Dec. 15, 1869, N. Y.) But see also Syn. Series, 693, 944, and 2264. boards, planks], staves, [laths, scantling], spars,* hewn and sawed timber, and timber used in building wharves (480, 482, 708, 709); brick, fire-brick, and roofing and paving tile, not otherwise provided for; [brimstone, in rolls); (401); bronze powder, [burgundy pitch] (752); burrstones,† manufactured or bound up into millstones. 87. Calomel (225); [castor oil (417); castorum (632); chicory root (402); chocolate (180) ; chromate of lead (210); corks (434); cotton lacings, cotton insertings, cotton trimming laces, and cotton braids (374); cowhage down (757); cubebs.] (207.) 88. Dried pulp; [ether] (404.) 89. Feather beds [feathers for beds, and downs of all kinds] (240, 747); feldspar; [fig-blue (322) ; firewood (760); fish glue, or isinglass] (228); fish skins; [flour of sulphur (419); Frankfort black (322); fulminates, or fulminating powders.] (245.) 90. Glue; [gold and silver leaf (211); grapes (615); gunpowder.] (437.) 91. Hair, curled [moss, seaweed (654), and all other vegetable substances] used for beds or mattresses; [hat bodies, made of wool, or of which wool is the component material of chief value] (280, 532, 533); hatters' plush, composed of silk and cotton, but of which cotton is the component material of chief value. (286.) 92. Lampblack; [leather, tanned (100, 183, 282), bend, or sole (183); leather, upper, of all kinds, except tanned calfskin, which shall pay twenty-five per centum ad valorem.] (100, 282.) 93. [Magnesia] (213); malt; mats of cocoa-nut (230); matting, China, and other floor matting, and mats made of flags, jute, or grass (230, 369, 539). 94. Mercurial preparations, not otherwise provided for (508); medicinal roots and leaves, and all other drugs and medicines in a crude state, not otherwise provided for (220); metals, unmanufactured, not otherwise provided for; mineral and bituminous substances in a crude state, not otherwise provided for (472). 95. Musical instruments of all kinds. [and strings for musical instruments of whipgut, or catgut (633, 753, 761), and all other strings of the same material (231); mustard, ground or manufactured.] (244.) 96. Needles of all kinds for sewing, darning, and knitting. (292, 361.) 97. [Oils, neatsfoot and other animal oils, spermaceti, whale, and other fish oil, the produce of foreign fisheries] (616); Oils [volatile, essential or] expressed, not otherwise provided for (215); osier or willow, prepared for basket-makers' use (232). 98. [Paints, dry or ground in oil, not otherwise provided for] (210); pitch; plaster of Paris, calcined; [quills.] (232.) 99. Rattans and reeds, manufactured or partially manufactured (296); red precipitate; Roman cement; rosin. 100. [Sal soda], hyposulphate of soda, and all carbonates of soda, by whatever name designated, not otherwise provided for (182, 233); [salts, Epsom, glauber, Rochelle] and all other salts and preparations of salts, not otherwise provided for (52, 208, 247); [shoes or boots], and other articles, composed wholly of India-rubber, not otherwise provided for (109, 184, 264); skins, tanned [and dressed] of all kinds (282, 291); [spices of all kinds, not otherwise provided for (592); spirits of turpentine (419); starch]; (447, 448); stereotype plates (297); [still bottoms (579); strychnine (421); sulphate of barytes, crude or refined (206); sulphate of magnesia, (208); sulphate of quinine.] (218.) 101. Tar; thread laces, and insertings (232); type metal (298); types, new. (298.) 102. [Varnish of all kinds] (219); vandyke brown; [venetian red] (210); vermilion. (210.) This, with 115, covers all descriptions of lumber manufactured with saws only, not otherwise provided for. (Sept. 11, 1866, Boston, and May 5, 1868, Portland.) "Barrel staves," when shaved, grooved, and fitted for setting up into barrels, are commercially known as "shooks," and liable to duty as "manufactured wood," under decision of May 15, 1868. (Feb. 16, 1870, Oswego.) + Burrstones having a hole in the centre of each, and wrought sufficiently on one side to prepare them for the process of manufacture by grooving, &c., were held to be "wrought" but unmanufactured, requiring still to be grooved, if not to be subjected to other process of manufacture, to fit them fully for use, and to be entitled to entry free of duty under the Act of 1857 as "burrstones wrought or unwrought, but unmanufactured." (Dec. 11, 1858. N. O.) Burrstones manufactured or bound up into millstones, in any manner, should pay duty under this section. (Feb. 13, 1869, N. Y.) A bird musical box, being in reality a gold snuff box with musical attachment, held not to belong to the class of musical instruments provided for in schedule E of the tariff act of 1857; but to "manufacturers not otherwise provided for of brass, copper, gold," &c. (May 18, 1859. N. Y. See also note to 231.) 103. [Whalebone, the produce of foreign fisheries] (782); white vitriol or sulphate of zine; wood unmanufactured, not otherwise provided for* (644); [woollen listings.] (232, 532.) 104. SECTION 21. From and after the day and year aforesaid, there shall be levied, collected, and paid [on copper ore] and diamonds, cameos,† mosaics, gems, pearls, rubies, and other precious stones [when not set (367), a duty of five per centum ad valorem], on the same; when set in gold, silver, or other metal, or on imitations thereof (273), and all other jewelry, twenty-five per centum ad valorem ; [on hair cloth (605), and hair seatings (604), and all other manufactures of hair, not otherwise provided for, twenty-five per centum ad valorem.] (280, 605, 682). SECTION 22. From and after the day and year aforesaid, there shall be levied, collected, and paid a duty of thirty per centum on the importation of the articles hereinafter mentioned, and embraced in this section. that is to say: 105. Alabaster and spar ornaments [anchovies, sardines]; and all other fish pre. served in oil (428); argentine, alabatta, or German silver [manufactured or] (399), unmanufactured (258); articles embroidered with gold, silver, or other metal (259, 532). 106. Articles worng by men, women, or children, of whatever material composed. made up, or made wholly or in part by hand, not otherwise provided for (260, 370, 532, 533, 536, 537, 538, 541); asses' skins. 107. Balsams [cosmetics, essences, extracts, pastes, perfumes, and tinctures] (222); used [either for the toilet or] for medicinal purposes; baskets, and all other articles composed of grass, ozier, palm leaf, straw, whalebone, or willow, not otherwise provided for (262); [beads of amber, composition, or wax, and all beads] (429); benzoates; [bologna sausages) (747). 108. Bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component material (263, 605, 682). 109. Braces, suspenders, webbing, or other fabrics, composed wholly or in part of India-rubber, not otherwise provided for (100, 184, 263, 532, 533, 537, 538); brooms [and brushes] of all kinds (265); buttons and button moulds of all kinds (538, 579, 608). 110 Canes and sticks for walking, finished or unfinished (266); capers, pickles, and sauces of all kinds, not otherwise provided for (266, 508). *Pinc headings from New Brunswick unmanufactured in whole except by saws, and a hole formed by a bit for the purpose of inserting a dowel to hold the small pieces of which the head is composed, were held to be subject to the duty of 35 per centum as "manufactures of wood." (June 2, 1863. Portland.) This paragraph, together with 64, covers all descriptions of lumber manufactured with saws only, not otherwise provided for. (September 11, 1866, Boston; and May 5, 1868, Portland.) The cameo' is manufactured of a material composed of various colored layers, and so carved in relief as to exhibit different colors in the several parts or elevations of the work. The 'cameo' generally known as such in commerce and the arts, is manufactured either of stone or shell, but always exhibiting those qualities of relief and colors. Imitation cameos do not include heads with more or less ornament cut from coral and designed for breastpins. The articles designated 'imitations of cameos,' as known in the trade, are believed to be usually formed out of porcelain, or some other plastic material, by moulding or pressure." (April 23, 1858. Boston.) Studs, bracelets, and watch chains of gold, and watch chains of silver, held to be jewelry, under the established and accepted commercial meaning of the term, viz.: "personal ornaments in gold, silver, and precious stones," and previous decisions modified (November 20, 1869. San Francisco.) Mosaics encased in German silver, ready for use, with but the slight addition of a pin or hook to convert them either into breastpins or earrings without further setting, were held to be "set;" and the plain mode of setting did not remove them from this classification. (January 26, 1861. N. Y.) As to cameos and mosaics in frames or settings other than metal, see note to 367. As to what was comprehended under the tariff of 1846 in the classification of clothing or articles worn, see Tr. Reg., pp. 560 and 581. &c., "By the term wearing apparel,' Congress intended to make the purpose, adaptation, and use of an article, and not its commercial designation, the test of its dutiable description." (Maillard es. Lawrence, 16 How., 251; S. C. 1 BI. C. C., 504.) Under the act of 1846, scarfs or shawls, manufactured in looms in strips or pieces containing several, and actually separated before importation, were chargeable with duty as wearing apparel. (Ibid. See also Tr. Reg., p. 583.) Shawls and scarfs, or slips of whatever material, are wearing apparel (Tr. Reg., p. 583.) Pocket handkerchiefs although hemmed and otherwise prepared for use, are not to be classified as "articles worn." (Ibid., p. 570.) Purses, being articles carried, and not worn, within the meaning of the law, are chargeable with duty according to component materials. (Ibid., p. 581.) Articles imported under the name of buttons and having shanks, showing that they were to be used as buttons, were classified under "Schedule D," tariff of 1846; while others, having no shanks, but capable of use as "dress ornaments," were classified under "Schedule C," and subjected to duty according to the material of which they are composed. (July 28, September 22 and 28, and October 3, 1857. N. Y.) Wooden moulds covered with silk for dress ornaments and the same uncovered, were held not to be buttons or button-moulds, but manufactures of which silk is the component of chief value, and manufactures of won espectively. (October 18, 1864. Boston.) 111. Caps, hats, muffs, and tippets of fur, and all other manufactures of fur, or of which fur shall be a component material (267). 112. Caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women, or children, and not otherwise provided for (268, 532, 533, 537); [carbonate of magnesia] (213). 113. Card cases, pocket-books, shell boxes, souvenirs, and all similar articles of whatever material composed (269, 723). 114. Carriages and parts of carriages (270); clocks, and parts of clocks (270). 115. Clothing, ready-made, and wearing apparel of every description, of whatever material composed, except wool, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer (271, 537). 116. Coach and harness furniture of all kinds, saddlery,* coach and harness hardware, silver plated, brass, brass plated,† or covered, common tinned, burnished or japanned, not otherwise provided for (272, 723). 117. Combs of all kinds (273, 723); [compositions of glass or paste, when set] (273, 723); composition tops for tables, or other articles of furniture (273). 118. Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, not otherwise provided for (274, 508); coral, cut or manufactured.‡ 119. Cotton cords, gimps, and galloons (275, 374,716); cotton laces, colored (275, 374, 716); court plaster (275); crayons of all kinds; cutlery of all kinds (275, 360, 718, 719). 120. Dolls [and toys] of all kinds (276, 432). 121. Encaustic tiles (277); epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal (277). 122. Fans and fire-screens of every description, of whatever material composed (278, 439, 760). 122. [Feathers and flowers. artificial or ornamental, and parts thereof, of whatever material composed (426, 429); flats. braids, plaits, sparterre, and willow squares, used for making hats and bonnets (238); firecrackers] (435). 123. Frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished (279, 739); furniture, cabinet, and household (279, 710). 124. Hair pencils (280); hat bodies of cotton (280, 716); [hats and bonnets for men, women, and children, composed of straw, chip, grass, palm leaf, willow, or any other vegetable substance, or of hair, whalebon", or other material, not otherwise provided (237) ; human hair, cleansed or prepared for use] (242). 125. Ink and ink powder (281); japanned, patent, or enamelled leather, or skins of all kinds (281, 706); japanned ware of all kinds, not otherwise provided for (229); [jet and] (641) manufactures of jet, and imitations thereof (281); [Jead pencils.) (245, 425.) 126. [Maccaroni, vermicelli,] gelatine, [ jellies,] (430); and all similar preparations. (283, 769); (manufactures of silk, or of which silk shall be a component material, not otherwise provided for (378, 379, 472); manufactures of the bark of the cork tree, except corks.] (434.) 127. Manufactures of bone, shell, horn, ivory, or vegetable ivory (284, 723). 128. Manufactures, articles, vessels, and wares not otherwise provided for, of brass, [copper (579), gold,] (399) iron, lead, pewter, [platina, silver.] (399) tin, oi other metals (399), or of which either of these metals or any other metal shall be the component material of chief value (204, 285, 579, 718, 719). 129. Manufactures, not otherwise provided for, composed of mixed materials, in part of cotton, silk, wool, or worsted, or flax (244, 286, 370, 532, 539, 716, 717). 13, Manufactures of cotton, linen, silk, wool, or worsted, if embroidered or "Po..shed curb chains," being a short chain, finished and ready for attachment to a bridle bit, and fit for no other use, held to be "saddlery," and not entitled to entry as "chains under No. 9 wire gauge" (December 16, 1861. Boston.) + See note to ¶¶ 70, 579. Heads cut from coral for jewelry are to be classified under this paragraph. (April 23, 1858. Boston.) The fact that coral goods are gold-mounted, and are to be used for the adornment of the person, such ornamentation not being sufficiently material to change their character, does not entitle them to be classified as jewelry. (Nov. 2, 1861. Boston.) Excepting gold, silver, German silver, and platina, for which see 399, and brass and copper, for which see 579 * tamboured, in the loom or otherwise, by machinery or with the needle, or other process, not otherwise provided for (287, 378, 472, 532 to 539). 131. Manufactures of cedar wood, granadilla, ebony, mahogany, rosewood, and satinwood† (123, 288, 710); [marble, in the rough or blocks, manufactures of marble, marble paving tiles, and all marble sawed, squared, dressed, or polished.] (243, 438, 603.) 132. Manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for (289, 723). 133. Manufactures of paper, or of which paper is a component material, not otherwise provided for (284, 720); manufactures, articles, and wares, of papier mache (290); [manufactures of goat's hair or mohair, or of which goat's hair or mohair shall be a component material, not otherwise provided for.] (370, 533 to 538.) 134. Manufactures of wood,‡ or of which wood is the chief component part, not otherwise provided for (86, 123, 131, 279, 288, 291, 708 to 711). 135. Medicinal preparations, not otherwise provided for (230, 508); [metallic pens;] (444); mineral waters§ (439, 770); muskets, rifles, and other fire-arms (291). 136. [Oil-cloth of every description, of whatever material composed, not otherwise provided for (540); olive salad oil (417); olives ] (772.) 137. Paper boxes, and all other fancy boxes (293); paper envelopes (293); paper hangings and paper for screens or fireboards; paper; antiquarian, demy, drawing, elephant, foolscap, imperial letter, and all other paper not otherwise provided for (293, 720). 138. [Parasols and sunshades] (298, 544, 739); parchment; plated and gilt ware of all kinds (294); [playing cards] (427); prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, in cans or otherwise (295); [red chalk pencils] (425). 139. Salmon, preserved;¶ scagliola tops, for tables or other articles of furniture (297); sealing-wax (297); side arms of every description (297, 599); silverplated metal, in sheets or other form (297); [slates,] roofing slates, [slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate (296, 383) ;] Soap, castile (234), [perfumed, Windsor, and all other kinds,] (234, 445, 446.) 140. Twines and packthread, of whatever material composed, not otherwise provided for (298, 375). 141. [Umbrellas (298, 544, 739); unwrought clay, three dollars per ton] (190, 384). 142. Vellum, velvet, when printed or painted (299); [wafers;] water colors (299, 782); webbing composed of wool, cotton, flax, or any other materials. (299, 538, 717.) SECTION 23. From and after the day and year aforesaid, the importation of the articles hereinafter mentioned and embraced in this section shall be exempt from duty, that is to say: 143. [Acids, acetic, acetous, benzoic, boracic, muriatic, sulphuric, and pyroligneous,] and all acids of every description used for chemical and manufacturing purposes, not otherwise provided for (205, 220, 395, 730); alcornoque. 144. All books, maps, charts, mathematical, nautical instruments, philosophical apparatus, and all other articles whatever, imported for the use of the United States;** all [philosophical apparatus, †† instruments‡‡] (461); books, maps, and * See notes to ¶ 287. Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes, and known in trade by those names, fell within schedule "B" of the Tariff Act of 1846, and were Bubject to duty as "manufactures of ebony, rosewood," &c. (Tr. Reg., p. 592.) See also Sill vs. Lawrence, 1 Bl. C. C. 605. Under the Reciprocity Treaty of 1854, articles of wood manufactured in whole or in part by planing, shaving, turning, splitting, riving, or by any process other than rough hewing or sawing, were subject to duty of 35 per cent. ad val. (Jan. 28, 1863. Portland.) Tongued and grooved floor plank from Canada are embraced in this provision. (Jan. 6, 1866, J. D. & Sons.) Pine headings from New Brunswick unmanufactured in whole, except by saws, and a hole formed by a bit for the purpose of inserting a dowel to hold the small pieces together of which the head is composed, were held to be dutiable as "manufactures of wood," &c., and subject to 35 per cent. duty. (June 2, 1863. Portland, Me.) Not in bottles or jugs. (See 439.) This does not include boxes manufactured of either of the woods specified in 131. (Tr. Reg., p. 558.) ¶ See note to 295. **Property imported for the use of the government is not liable to duty. (U. S. rs. Lutz, 2 Bl. C. C. 383.) The free entry, as a philosophical apparatus, of a machine for the manufacture of drain tile pipes, to be used to illustrate to students the manner of moulding drain tubes for farm use, and in making such tubes for the illustration of the effects of drainage on experimental farm of the University of Virginia, refused. (September 15, 1870. Prof. J. W. M.) This does not extend to musical instruments. (July 22, 1871. N. O.) There is no law to authorize the free entry of bells and appurtenances, imported for the use of churches or other religious societies. (October 7, 1870, Rev. C. H.) |