imported, they will be entitled to free entry, although a mere transhipment may have taken place at a foreign intermediate port.

Tea or coffee, imported in a Portuguese vessel directly from the place of its growth-see Article 916 of these Regulations.

Tea or coffee imported into the United States from the country of production, free of duty, sent to Canada, and thence returned to the United States, becomes, on such reimportation, liable to duty as not coming from the country of growth or production. The foreign market value of the article will be appraised at the wholesale price or general market value of similar merchandise at the date of exportation from Canada, in such market of the British Empire as the appraising officers decide to be a principal market.

Terra Japonica, called also catechu, and cutch, obtained from the Acasia catechu and Uncaria gambir, in India, liable to a duty of ten per cent. under schedule G.

Thread, patent-see Twine.

Tiles for draining.-Application having been made for the entry of this article, it was decided by the Department, that, not being a "ware," it could not be classed under schedule C as "earthen, china, stone ware, and all other wares composed of earthy substances;" but that being of a description of tiles, it should be classed, as such, under schedule E of the tariff act of 1846, as tiles for roofing and paving; or, the article being unenumerated, it might be classed under section 20 of the tariff act of 1842, and be thus assimilated to and classed with "paving and roofing tiles," so designated in schedule E in the tariff act of 1846, being assimilated thereto in the material, nature, quality and use to which it may be applied.

"Town dues," being a regular and customary charge on salt from Liverpool, constitutes an item of dutiable charge in all cases of importation of that article from that port, whether appearing on the invoice or not, or whether paid or not in any given case.

Trimming laces, of cotton-see Cotton.

Twines and packthread, of whatever material composed,

provided for in schedule C, to comprehend gill twine, sometimes called patent thread.

Valerianate of zinc, as a "medicinal preparation," liable to a duty of thirty per cent. under schedule C.

Vases adorned with figures.-On an application for the free entry of an article of this description, the Department decided that, although the figures, composing a part of the same, might constitute its chief value, they could not be considered as "statuary" provided for in schedule I of the tariff act of 1846, but were liable to the payment of duty as a manufacture of metal.

Veils, of silk or any other material, if ready to be worn, sewed or otherwise, liable to a duty of thirty per cent.— see Clothing.

Velvet composed of cotton and silk is subjected to a duty of twenty per cent., when cotton is the component of chief value, as "velvet in the piece composed of cotton and silk, but of which cotton is the component material of chief value," designated in schedule E of the tariff act of 1846.

Velvets wholly of cotton, in the piece, plain or printed, are entitled to entry under schedule E of the tariff act of 1846. When the cotton is combined with metal, the article is liable to a duty of thirty per cent., in view of the provisions in the 20th section of the tariff act of 1842.

Velvet (cotton) ribbons without selvages, or cotton velvet in pieces or strips, from one-fourth of an inch to two inches in width, are not embraced in schedule E of the tariff act of 1846, under the designation of "velvet in the piece composed wholly of cotton," but become liable to a duty of twenty-five per cent. ad valorem, under schedule. D of that act, as a "manufacture composed wholly of cotton, not otherwise provided for."

Velveteen. If commercially known as a distinct article from the velvet of commerce, although composed wholly of cotton, not entitled to entry under the provisions of schedule E, but liable, as a manufacture of cotton, under schedule D, to the duty of twenty-five per cent.

Venitian red.-The article usually known by this designation, if, in fact, an "ochre or ochrey earth," is liable to a duty of thirty per cent. ad valorem, under

schedule C of the tariff act of 1846. If, however, it be shown to be a chemical compound, with no basis of "ochre or ochrey earth," it will be entitled to entry at a duty of twenty per cent., as a dry paint, under schedule E of that

act.

Vermilion, by judicial decision, is entitled to entry under schedule E, at a duty of twenty per cent. ad valorem. Walnuts, imported in salt and water, are liable to a duty of thirty per cent. ad valorem, as pickles, provided for in schedule C of the tariff of 1846.

Waste or shoddy, entitled to entry at a duty of five per cent., as provided in schedule H, to comprehend the article called woollen flocks, both being equally the refuse of woollen cloth, produced or thrown off in the shearing, teaseling, or finishing the cloth.

Waste of silk.-The question as to the proper classification of an article known as "waste silk" having been presented to the Department, it was decided that "waste silk," "waste linen," or the waste or clippings of any other cloth, or hatters' skins, should be classed with "waste or shoddy," provided for in schedule H of the tariff act of 1846, at a duty of five per cent. ad valorem.

"Watches and parts of watches," being specifically provided for in schedule C of the existing tariff, will be admitted to entry at a duty of ten per cent. ad valorem, whatever may be their component materials.

Webbing, composed in part of flax, but with a component material of cotton or worsted, is chargeable with a duty of twenty-five per cent. ad valorem, as provided in schedule D of the tariff act of 1846. When either of those materials is combined in the manufacture with wool, the articles are subject, under schedule C of said act, to the duty of thirty per cent. ad valorem.

Wheat, being specified in schedule E of the tariff act of 1846, at a duty of twenty per cent., cannot be admitted to free entry under the general provision for "seed," in schedule I of that act, unless when imported in moderate quantities, and the collector is satisfied that it is not intended for traffic, but is imported, in good faith, to be used by the importers exclusively for experiment and improvement in agriculture.

Whirlpool cloth.-The foreign manufacture imported under this designation, when composed of mohair and cotton, is entitled to entry at a duty of twenty-five per cent.; if wool be a component material, it is chargeable with a duty of thirty per cent., as provided in schedule C of the tariff act.

Wine in bottles-see Bottles.

Wood. The several varieties of wood specifically proIvided for in the tariff act are as follows:

In schedule B, charged with forty per cent. duty.Manufactures of cedar, ebony, granadilla, mahogany, rose, and satin woods.

In schedule C, charged with thirty per cent. duty.— Baskets of osier, willow, &c., not otherwise provided for; brooms; canes and sticks for walking, finished or unfinished; carriages and parts of carriages; corks; manufactures of the bark of the cork-tree; fire-wood; frames and sticks for umbrellas, parasols, or sunshades, finished or unfinished; cabinet or household furniture.

Under schedule E, charged with twenty per cent. duty.Barks, not otherwise provided for; boards; cedar, ebony, and granadilla woods, unmanufactured; lath; mahogany unmanufactured; osier prepared for basket-makers' use; planks, rose-wood and satin-wood unmanufactured; spars; staves; timber, hewn and sawed; and timber to be used in building wharves; willow prepared for basket-makers'

use.

In schedule F, charged with fifteen per cent. duty.— Bark, Peruvian and Quilla; cork-tree bark unmanufactured.

In schedule G, charged with ten per cent. duty.—Ratans and reeds unmanufactured.

In schedule H, charged with five per cent. duty.—Brazil-wood, and all other dye-woods in sticks.

By the provisions of schedule C, in addition to the specified articles classed therein, a duty of thirty per cent. is levied on all manufactures of wood, or of which wood is a component part, not otherwise provided for ; and also upon wood unmanufactured, not otherwise provided for.

Under these general provisions a duty of thirty per cent. is to be charged on the following named articles,

questions in regard to which have been submitted to the Department: Arks of boards, logs, &c.; barrels; beams; boards, when dressed or planed, tongued or grooved; shinglebolts, eave troughs, fence rails, hogsheads, headings, hoops, knees for boats or ships; lasts, finished or rough; saw logs, and logs of all kinds of wood, except those excepted in schedule E; palings, pickets, poles, posts, rafts of logs, rollers, shingles, slabs, shooks, hubs, felloes, and spokes for wheels, &c.; staves, if dressed; and railroad ties.

In place of the indefinite term "lumber," as it appears in the abstracts, although not used in the tariff act, it is desirable that the particular designation of the articles in view should be given, as "boards," "planks," rough or dressed, &c., as the case may be.

Wood.-"Articles of wood" from the British North American provinces.-(See "Reciprocity treaty with Great Britain in chapter 10 of these Regulations.)

Fancy boxes, made of common wood and veneered with rose-wood or ebony, invoiced as rose-wood boxes and ebony boxes, and known in trade by those names, fall within schedule B of the tariff act of 1846, and are subject to a duty of forty per cent. ad valorem as "manufactures of ebony, rose-wood," &c.

Wool on the skin-see Skins.

Woolen flocks-see Waste or shoddy.

Zinc, in sheets, specifically charged, in schedule F of the tariff act of 1846, with a duty of fifteen per cent. ad valorem, cannot be entitled to entry free of duty, as "sheathing metal," provided for in schedule I.

SECTION IV.

DECISIONS ON MERCHANDISE CLAIMED TO BE ENTITLED TO

FREE ENTRY.

ART. 940. Articles for the use of the United States. By a special act of Congress passed the 29th March, 1848, books, maps, and charts, imported for the use of the Library of Congress, are admitted to free entry, "Provided,