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pound, three cents and a half per pound, and ten per centum ad valorem. (718, 719.)

354. On steel wire less than one-fourth of an inch in diametr and not less than number sixteen, wire gauge, two and one-half cents per pound, and in addition thereto twenty per centum ad valorem; less or finer than number sixteen, wire gauge, three cents per pound, and in addition thereto twenty per centum ad valorem. (600.)

355. On steel in any form,* not otherwise provided for, thirty per centum ad valorem. (718, 719.)

356. On skates costing twenty cents or less per pair, eight cents per pair; costing over twenty cents per pair, thirty-five per centum ad valorem.

357. On cross-cut saws, ten cents per lineal foot. On mill, pit, and drag saws, not over nine inches wide, twelve and a half cents per lineal foot. (43.) 358. On all hand-saws not over twenty-four inches in length, seventy-five cents per dozen, and in addition thereto thirty per centum ad valorem; over twenty-four inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem. On all back-saws not over ten inches in length, seventy-five cents per dozen, and in addition thereto thirty per centum ad valorem; over ten inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem.

359. On files, file blanks, rasps, and floats of all descriptions, not exceeding ten inches in length, ten cents per pound, and in addition thereto thirty per centum ad valorem; exceeding ten inches in length, six cents per pound, and in addition thereto thirty per centum ad valorem.

360. On pen-knives, jack-knives, and pocket knivest of all kinds, fifty per centum ad valorem.

361. On needles for knitting or sewing-machines, one dollar per thousand, and in addition thereto thirty-five per centum ad valorem.

362. On iron squares marked on one side, three cents per pound, and in addition thereto thirty per centum ad valorem; on all other squares of iron or steel, six cents per pound, and thirty per centum ad valorem.

363. On all manufactures of steel, or of which steel shall be a component part, not otherwise provided for, forty-five per centum ad valorem: (599, 600, 718, 719.) Provided, That all articles of steel partially manufactured, or of which steel shall be a component part, not otherwise provided for, shall pay the same rate of duty as if wholly manufactured. (718, 719.)

364. [On bituminous coal, and shale, one dollar and twenty five cents for a ton of twenty-eight bushels, eighty pounds to the bushel;] (196, 633, 703), on all other coal, forty cents

*Steel bars slightly tapered were assigned to this classification by decision of Department. (September 17, 1863, N. Y.)

See also notes to 299, as to watch materials.

The usual rate of commission on cutlery imported from Sheffield is not less than 5 per cent.; and when the invoice adds but 21⁄2 per cent. the appraisers should add the difference to make it 5. (March 20 and 31, N. Y. Syn. Ser., 369.)

"The general clauses in the tariff act approved June 30, 1864, cannot be construed to embrace any articles specifically enumerated or mentioned in it or former tariff acts; consequently, as cutlery of all kinds is specifically mentioned in the 13th section of the act of July 14, 1862, and not mentioned in the act approved June 30, 1864, it is liable to the rate of duty imposed by the act of July, 1862, viz., 35 per cent." (September 22, 1864. Cincinnati.)

In a question of the proper classification of iron looms with steel shuttles, it was held that the shuttle, being an accessory machine-a machine per se-the duty applicable to each, per se, should be separately levied, the Department having previously pursued the same course in analogous cases, where the classification of different articles in the same package could be easily determined. (October 10, 1864, N. Y.)

But upon "worsted spinning frames," all of iron except the spindles, which were steel, a duty of 45 per centum was imposed. (June 5, 1865. Portland, Me.) So of machinery classified as a manufacture of iron, wood, and steel not otherwise provided for. (December 22, 1871, N. Y.) But see January 24, 1872, N. Y. Syn. Ser., 1008, in which a different rule was established.

See also notes to 299 as to "watch materials."

In a letter to the collector at Portland, Me., January 31, 1867, the Department reiterated the above decision of October 10, 1864, and held that where the parts of certain machinery composed, when put together, of wood, iron and steel, but of which the wood and iron portion, and the wood and steel portions were invoiced and packed in distinct and separate parcels, so that there was no difficulty in arriving at the separate value thereof; only such portion as was ascertained by the appraisers to be a manufacture of steel, or of which steel was a com ponent part, should have been assessed with duty at the rate of 45 per centum, and the other portion at 35 per centum. (See also R. Reg., 1874, art. 482.)

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per ton of twenty-eight bushels, eighty pounds to the bushel. On coke and culm* of coal, twenty-five per centum ad valorem. (702.)

365. On lead, in pigs and bars, two cents per pound. On old scrap-lead, fit only to be remanufactured, one cent and one-half per pound. On lead in sheets, pipes, or shot, two and three-quarter cents per pound. [On pewter, when old and fit only to be remanufactured, two cents per pound.] (774.) On lead ore, one and a half cents per pound. [On copper in pigs, bars, or ingots, two and a half cents per pound. On sheathing. copper, in sheets forty-eight inches long and fous teen inches wide, weighing from fourteen to thirtyfour ounces per square foot, three and a half cents per pound. (579) On copper rods, bolts, nails, spikes, copper bottoms, copper in sheets or pates, called braziers' copper, and other sheets of copper not otherwise provided for, thirty-five per centum ad valorem ] (579.)

366. On zine, spelter, or teuténegue, manufactured in blocks or pigs, one and a half cent per pound. On zine, spelter, or teutenegue in sheets, two and one quarter cents per pound.† (718, 719.)

367. On diamonds, cameos, mosaics.‡ gems, pearls.§ rubies, and other precious stones, when not set, a duty of ten per centum ad valorem. (104, 758.) 368. SECTION 4. [On and after the day and year aforesaid, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say: On all wool, unmanufactured, and all hair of the alpaca, goat, and other like animals, unmanufactured, the value whereof at the last port or place from whence exported to the United States, exclusive of charges in such ports, shall be twelve cents or less per pound, three cents per pound; exceeding twelve cents and not exceeding twenty four cents per pound, six cents per pound; exceeding twenty-four cents per pound, and not exceeding thi ty-two cents, ten cents per pound, and in addition thereto ten per centum ad valorem; exceeding thirty two cents per pound, twelve cents per pound, and in addition thereto ten per centum ad valorem : Provided, That any wool of the sheep, or hair of the alpaca, the goat, and other like animals, which shall be imported in any other than the ordinary condition, as now and heretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any foreign substance, shall be subject to pay a duty of twelve cents per pound and ten per centum ad valorem, anything in this act to the contrary notwithstanding: Provided further, That when wool of different qualities is imported in the same bale, bag, or package, and the aggregate value of the contents of the bale, bag, or package shall be appraised by the appraisers at a rate exceeding twenty four cents per pound, it shall be charged with a duty of ten cents per pound and ten per centum ad valorem; and when bales of different qualities are embraced in the same invoice at the same pice, wher by the average price shall be lessened more than ten per centum, the value of the whole shall be appraised according to be value of the bale of the best quality; and 10 Lale, bg, or package shall be able to a less rate of duty in consequence of being invoiced with wool of lower value: And provided, further. That wool which shall be imported scoured, shall pay, in lieu of the duties herein provided, th ee times the amount of such duties. (526 to 531.) Second. On sheepskins, raw or unmanufactured, imported with the wool on, washed or unwashed, shall be subject to a duty of twenty per centum ad valorem; and on flocks, waste, or shoddy, three cents per pound.] (531.)

SECTION 5. On and after the day and year aforesaid, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say:

369. [First. On Wiltor, Saxony, and Aubusson, Axminster, patent velvet. Tournay velvet, and tapestry velvet carpets and carpeting, Brussels carpets wrought by the Jacquard machine, and all medallion or whole carpets, valued at one dollar and twenty-five cents or under per square yard, seventy cents per square yard; valued at over one dollar and twenty-five cents per square yard eighty cents per square yard: Provided, That no carpeting, carpets, or rugs of the foregoing description shall pay a duty of less than fi.ty per centum. ad valorem.] On Brussels and tapestry Brussels carpets and carpetings, printed on the warp or otherwise, fifty cents per square yard. [On all treble ingrain, three-ply, and worsted chain Venetian carpets and carpeting, forty cents per square yard. On yarn Venetian and two-ply ingrain carpets and carpeting, thirty-five cents per square yard. On hemp or jute carpeting, six and a half cents per square yard. On druggets, bockings, and felt carpets and carpeting, printed, colcred, or otherwise, twenty-five cents per square yard.

*Culm of coal embraces the screenings of bituminous as well as of anthracite coal. (Case of Odiorne vs. Rentoul, U. S. C. C., March 10, 1870. Boston.)

+Sheet zinc, purchased in the foreign country in a damaged condition, and in the original packages in which it was placed when manufactured, cannot be classified as a metal, unmanufactured, not otherwise provided for, but is liable to the duty specially imposed by law on sheet zinc, viz., 2 cents per pound."-(November 11, 1870. Bost. Syn. Ser., 752.)

Cameos and mosaies in settings or frames of material other than metal are to be regarded as unenumerated articles subject to 20 per centum. (Tr. Reg., pp. 559 and 575.)

This does not embrace pearls perforated and strung upon a thread to be used as beads for necklaces, which are liable to duty as beads; but otherwise, if so imported for convenience of transportation and to be set in this country, of which facts the collector must be satisfied. (Tr. Reg., p. 580.)

This comprehends only such stones as require to be set before being worn. Stone rings are not therefore Included in this description, being an article ready to be worn without setting, and consequently become liable, If of carnelian or other stone not otherwise provided for, to duty as an unenumerated article. Tr. Reg., p. 556.) But under later rulings of the Department, carnelian rings were classified as jewelry, and held to be liable to auty at the rate of twenty-five per centum. (May 15, 1866. D. & O.)

On carpets and carpeting of wool, flax, or cotton, or parts of either, or other material not otherwise specified, forty per centum ad valorem: Provided, That mats, rugs, screens, covers, hassocks, bedsides, and other portions of carpets, or carpetings, shall be subject to the rate of duty herein imposed on carpets or carpetings of like character or description, and on all other mats, screens, hassocks and rugs, forty-five per centum ad valorem (539). Second. On woollen cloths, woollen shaw's, and all manufactures of wool of every description, made wholly or in part of wool, not otherwise provided for, twenty-four cents per pound, and in addition thereto forty per centum ad valorem. On goods of like description, when valued at over two dollars per square yard, a duty, in addition to the foregoing rates, of five per certum ad valorem: Provided, That goods of like description, composed of worsted, the hair of the alpaca, goat, or other like animals, and weighing over eight ounces to the square yard, shall be subject to pay the same duties, and rates of duty herein provided for woollen cloths. On endless belts or felts for paper, and blanketing for printing-machines, twenty cents per pound, and in addition thereto thirty-five per centum ad valorem. In flannels, uncolored, valued at thirty cents or less per square yard, twenty four cents per pound, and thirty per centum ad valorem; valued at above thirty cents per square yard, and on all flannels, colored, printed, or plaided, not otherwise provided for, and flannels composed in part of cotton, twenty-four cents per pound, and thirty-five per centum ad valorem. On flannels composed in part of silk, fifty per centum ad valorem. On bats of wool, twenty-four [cents] per pound, and in addition thereto thirty-five per centum ad valorem. On woollen and worsted yarn, valued at fifty cents and not over one dollar per pound, wenty cents per pound, and in addition thereto twenty five per centum ad valorem; valued at over one dollar per pound, twenty-four cents per pound, and in addition thereto thirty per centum ad valorem. Oa woollen and worsted yarn, valued at less than fifty cents per pound, and not exceeding in fineness number fourteen, sixteen cents per pound, and in addition thereto twenty-five per centum ad valorem. On clothing, ready-made, and wearing apparel of every description, composed wholly or in part of wool, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except hosiery, twentyfour cents per pound, and in addition thereto forty per centum ad valorem. On blankets of all kinds, made wholly or in part of wool, valued at not exceeding twenty-eight cents per pound, twelve cents per pound, and in addition thereto twenty per centum ad valorem; valued at above twenty-eight cents and not exceeding forty cents per pound, twenty four cents per pound, and twenty-five per centum ad valorem; valued above forty cents per pound, twenty-four cents per pound and thirty per centum ad valorem.]

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370. On Balmorals,* and goods of similar description, or used for like purposes, composed of wool, worsted, or any other material, twenty-four cents per pound, and in addition thereto thirty-five per centum ad valorem. (532 to 541.) 371. [On women's and children's dress-goods, composed wholly or in part of wool, woisted, mohair, alpaca, or goats' hair, gray or uncolored, not exceeding in value the sum of thirty cents per square yard, four cents per square yard, and in addition thereto twenty-five per centum ad valorem; exceeding in value thirty cents per square yard, six cents per square yard, and in addition thereto thirty per centum ad valorem (536, 537). On all goods of the last-mentioned description, if stained, colored, or printed, not exceeding in value the sum of thirty cents per square yard, four cents per square yard, and thirty per centum ad valorem; exceeding in value thirty cents per square yard, six cents per square yard, and in addition thereto thirty-five per centum ad valorem (536, 537). On shirts. drawers, and hosiery of wool, or of which wool shall be a component material, not otherwise provided for, twenty cents per pound, and in addition thereto thirty per centum ad valorem (532, 533, 537). On bunting and on all other manufactures of worsted, mobair, alpaca, or goats' hair, or of which worsted, mobair, alpaca, or goats' hair shall be a component material, not otherwise provided for, fifty per centum ad valorem.] (533 to 538, 541.)

372. On lastings, mohair cloth, silk, twist, or other manufacture of cloth, woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for [shoes, slippers, boots, bootees, gaiters, † and] buttons, exclusively, not combined with India-rubber, ten per centum ad valorem (532, 533, 541, 548). [On oil-cloths for floors, stamped, painted, or printed, valued at fifty cents or less per square yard, thirty per centum ad valorem; valued at over fifty cents per square yard, and on all other oilcloth, except silk oil cloth, forty per centum ad valorem.] (540.)

SECTION 6. On and after the day and year aforesaid, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say:

373. First. On co'ton, raw or unmanufactured, two cents per pound (472). Second. On all manufactures of cotton (except jeans, denims, drillings, bed tickings, ginghams, plaids, cottonades, pantaloon stuff, and goods of like description), not bleached, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding in weight five ounces per square yard, five cents per square yard; if bleached, five cents and a half per square yard; if colored, stained, painted, or printed, five cents and a half per square yard, and in addition thereto ten per centum ad valorem. On finer and lighter goods of like description, exceeding One hundred threads and not exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard; if bleached, five and a half cents per square yard; if colored, stained, painted, or printed, five and a half cents per square yard, and in addition thereto

"Embroidered cottons intended for skirts, which is the same purpose 'Balmorals and goods of similar deseription' are used for, are liable to the same duty." (Feb. 2, 1866 N Y.)

† See Dept. Letter of March 22, 1867 (Boston), as to the effect of the repeal of this clause. But see also paragraph 548, enacted subsequently to said decision.

twenty per centum ad valorem. On goods of like description, exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard; if bleached, five and a half cents per square yard; if colored, stained, painted, or printed, five and a half cents per square yard, and in addition thereto twenty per centum ad valorem (468). Third. On all cotton jeans. denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, or for similar use, if unbleached, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding five ounces to the square yard, six cents per square yard, if bleached, six cents and a half per square yard; if colored, stained, painted, or printed, six cents and a half per square yard, and in addition thereto ten per centum ad valorem. On finer or lighter goods of like description, exceeding one hundred threads and not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, six cents per square yard; if bleached, six and a half cents per square yard; if colored, stained, painted, or printed. six and a half cents per square yard, and in addition thereto fifteen per centum ad valorem. On goods of like description, exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, seven cents per square yard; if bleached, seven and a half cents per square yard; if colored, stained. painted, or printed, seven and a half cents per square yard, and in addition thereto fifteen per centum ad valorem: Provided, That upon all plain woven cotton goods not included in the foregoing schedules, unbleached, valued at over sixteen cents per square yard, bleached, valued at over twenty cents per square yard, colored, valued at over twenty-five cents per square yard, and cotton jeans, donims, and drillings, unbleached, valued at over twenty cents per square yard, and all other cotton goods of every description, the the value of which shall exceed twenty-five cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem: And provided, further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads (469). Fourth. On spool-thread of cotton, six cents per dozen spools, containing on each spool not exceeding one hundred yards of thread, and in addition thereto thirty per centum ad valorem; exceeding one hundred yards, for every additional hundred yards of thread on each spool, or fractional part thereof in excess of one hundred yards, six cents per dozen, and thirty per centum ad valorem.]

374. On cotton shirts and drawers, woven or made on frames, and on all cotton hosiery,* thirty-five per centum ad valorem; on cotton velvet,† thirtyfive per centum ad valorem; on cotton braids, insertings, lace, trimming (119, 275), or bobbinet, and all other manufactures of cotton, not otherwise provided for, thirty-five per centum ad valorem‡ (62, 253, 468, 469).

SECTION 7. On and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say:

375. First. On brown and bleached linens, ducks, canvas, paddings (62, 254), cotton bottoms [burlaps], diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not otherwise provided for, valued at thirty cents or less per square yard, thirty-five per centum ad valorem; valued at above thirty cents per square yard, forty per centum ad valorem. On flax or linen yarns for carpets, not exceeding number eight Lea, and valued at

*Cotton gloves edged at the wrist with a small stripe or stripes of colored worsted yarn, knit in for the purpose of ornament, should be classified as "cotton hosiery," at a duty of 35 per centum ad valorem, under Section 6 of the Act of June 30, 1864. (January 29, 1871. Boston.)

"Cotton socks with a narrow colored stripe at the top for trade-mark, could not under the act of 1857, be classified with manufactures composed wholly of cotton which are bleached, printed, painted, or dyed,' but belong to the classification in schedule 'E' of 'caps, gloves, leggins, &c., made on frames,' composed wholly of cotton." (Aug. 28, 1858. N. Y.)

As to "Coburg robes aquille," composed of worsted with a narrow strip of cotton velvet loosely attached by a thread and imported in pieces of a proper size for ladies' dresses, the Department held, "that the two fabrics thus loosely attached, ought not with a view to the assessment of duty, to be regarded as a single article; but that each of the component fabrics should bear its proper duty according to its classification in the tariff." (Dec. 16, 1858. N. Y.)

In a letter to U. S. Appraiser Ludington, of N. Y., "touching the classification of manufactures of cotton, particularly as to which descriptions should be considered liable to 35 per centum ad valorem duty, and which to the duty imposed according to the number of threads to the square inch," the Department held that "the terms of the law imposing duty according to the count of threads should be held to apply in all cases where such count can be ascertained by means of the glass' commonly used for such purpose, and in all cases where the value of the goods is partially or wholly determined between the manufacturer and the purchaser according to the number of threads to the square inch, &c." (Jan. 3, 1866.)

Manufactures composed wholly of cotton, and not otherwise provided for, are chargeable with a duty of thirtyfive per centum ad valorem under 63, 251, and 374, if not "embroidered or tamboured;" and with the same rate under 130 and 287 if "embroidered or tamboured."

Among the articles wholly of cotton, but otherwise provided for, are the following:

Wearing apparel, or clothing ready-made, and articles worn on the person, as shawls, neckerchiefs, veils, girdles, and tassels (106, 259), 35 per centum ad valorem; braids, insertings, lace, trimmings, bobbinet (130 or 287, and 374), 35 per centum ad valorem; caps, gloves, leggins, mits, socks, stockings, wove shirts, and drawers, hosiery, and all similar articles made on frames, and worn on the person (112, 268, or 374), 35 per centum ad valorem; hat bodies (124, 280), 35 per centum ad valorem; thread and yarn, as prescribed in 62, 251, and 470; and piece goods, as prescribed in 463 and 469. (See Tr. Reg., pp. 563-4, and the paragraphs of this volume above referred to.)

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twenty-four cents or less per pound, thirty per centum ad valorem.

On flax or

linen yarns valued at above twenty-four cents per pound, thirty-five per centum
ad valorem. On flax or linen thread, twine and pack-thread, and all other
manufactures of flax,* or of which flax shall be the component material of
chief value, not otherwise provided for, forty per centum ad valorem.
376. Second. On tarred cables or cordage, three cents per pound.
On un-
tarred Manilla cordage,† two and a half cents per pound. On all other untarred
cordage, three and a half cents per pound. On hemp yarns, five cents per
pound. [On coir yarn, one and a half cent per pound.] (755.) On seines, six and a half
cents per pound.

377. Third. [On gunny clotb, gunny bags, and cotton bagging. or other manufacture not otherwise provided for, suitable for the uses to which cotton bagging is applied, composed in whole or in part of hemp, jute, flax, or other material, valued at ten cents or less per square yard, three cents per pound; over ten cents per square yard, four cents per pound ] (597.) On sail duck¶ or canvas for sails, thirty per centum ad valorem. On Russia and other sheetings of flax or hemp, brown and white, thirty-five per centum ad valorem. On all other manufactures of hemp, or of which hemp shall be the component material of chief value, not otherwise provided for, thirty per centum ad valorem. On grass cloth, thirty per centum ad valorem. On jute yarns,** twenty-five per centum ad valorem. On all other manufactures of jute or Sisal-grass, not otherwise provided for, thirty per centum ad valorem (725).

SECTION 8. On and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say:

378. On spun silk for filling in skeins or cops, twenty-five per centum ad valorem. (471.) On silk in the gum†† not more advanced than singles, tram, and thrown or organzine, thirty-five per centum ad valorem. On floss silks, thirtyfive per centum ad valorem. On sewing-silk in the gum or purified, forty per centum ad valorem. On all dress and piece silks, ribbons, and silk velvets, or velvets of which silk is the component material of chief value, sixty per centum ad valorem. On silk vestings,§§ pongees, shawls, scarfs, mantillas, pelerines, handkerchiefs, veils, laces, shirts, drawers, bonnets, hats, caps, turbans,

* Clothing or articles worn on the person, made of flax, or flax and cotton, pay a duty of 35 per centum under 106-260, 112-268, 115–271. (Tr. Reg., p. 567.)

Manufactures of flax, or flax and cotton, embroidered or tamboured, a duty of 35 per centum under 130-287.

(Ibid.)

The term "cordage," as used in the tariff, being considered only applicable to ropes used in the rigging of vessels, “common bale rope for baling cotton," not used for that purpose, nor commonly known as "cordage,” is entitled to entry as a manufacture of hemp. (Tr. Reg., p. 563.)

↑ An importation claimed to be a seine, but destitute of the usual weights, sinkers, an 1 ropes, necessary to constitute a complete "seine" within the meaning of the law imposing duties on "scines," was adjudged to be liable to duty as a flax twine at 40 per cent. (June 2, 1866, G. C.)

Gunny bags into which bags of rice were placed for greater security, and on landing were removed and sold without reference to the rice, possessed an independent value, and were held to be liable to duty under this clause. (May 30, 1865, W. P. C. & Co.) As to tare on gunny cloth, see letter of March 30, 1866, N. Y.

Cotton bagging' is commercially known and understood to apply exclusively to articles used and suitable for the baling of cotton, without reference to material; and this the phraseology of the law clearly indicates.” (May 20, 1863, N. Y.)

"A duty on 'cotton bagging' can be levied only on articles known as such in commerce when the act imposng the duty was passed." (Curtis vs. Martin, 3 How., 109; Bacon vs. Bancroft, 1 Story, 341.)

The usual width of sail duck is 24 inches. A manufacture of flax 33 inches wide is not the article recognized as sail duck, nor the article intended for vessels' sails; being much too wide for strength; but subject to duty as a manufacture of flax, &c. (Jan. 28, 1864, N. Y.)

See notes to 483, as to duty on sails imported for the equipment of a vessel.

**"Yarn is a single thread, more or less twisted, and used for warp or weft in manufacture, when, by the packing of the loom, it is held together without much twisting, and answers, too, a better purpose than twine." Twine is a double and retwisted thread. Sometimes the manufacturer will designate a poor and slightly twisted twine as yarn, because not fit for the purposes for which twine is used, and only fit for the purposes for which yarn is used, this, however, does not make it yarn." (Nov. 28, 1863, N. Y.)

"Silk purified from the gum and dyed, and that can be used without further manufacture, for weaving and other purposes, cannot fall within the provision for 'silk in the gum,' &c., but is to be embraced in the classification of manufactures of silk, or of which silk is the component material of chief value, not otherwise provided for.'" (Dec. 27, 1862, N. Y. See also July 8, 1863, N. Y.; and Oct 5, 1864, B G. W.)

Floss-silk is "well known to the trade as a fine, loose article without twist," and does not embrace "a double and twisted thread of silk." The latter is liable to 50 per centum duty. (April 29, 1867, W. II. H. & Co. See also March 21, 1870, N. Y.)

Silk and cotton vestings so-styled, but sold as a pure silk article, were found upon examination to contain a very small proportion of cotton, and were properly classified, under this provision, as silk vestings, subject to a duty of 60 per cent. ad valorem. (January 6, 1871, N. Y.)

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