U. S. (C. C. A.), T. D. 29104; T. D. 28324 (C. C.), and Ab. 4129 (T. D. 25894) reversed.

Umbrella and Cane Handles Set with Precious Stones.-Umbrella and cane handles composed of precious metal set with genuine diamonds, pearls, etc., are not "commonly known as jewelry" within the meaning of paragraph 434, but are dutiable as manufactures in part of metal under paragraph 193. U. S. v. Knoedler (154 Fed Rep., 928; T. D. 28282) followed.-T. D. 29304 (G. A. 6819).

DECISIONS UNDER THE ACT OF 1894.

Cork Openers Not Parts of Bottles.-Ginger ale, soda water, and lemonade imported with 10 metal cork openers in each case. The cork openers are not parts of the bottles, are dutiable as manufactures of metal, and not with the contents.-T. D. 17491 (G. A. 3630).

Enameled Portraits, composed in large part of metal, are dutiable as manufactures of metal, and not as nonenumerated articles, nor free as original drawings.-T. D. 18075 (G. A. 3877).

Pocket Case Surgical Instruments are dutiable as manufactures of metal and not as pocketknives.—T. D. 18611 (G. A. 4009).

DECISIONS UNDER THE ACT OF 1890.

Cigarette Machinery.-Metal machines designed for the manufacture of cigarettes are dutiable as manufactures of metal and not as smokers' articles.T. D. 13778 (G. A. 1972).

Drawing Pens or pencils are dutiable as manufactures of metal and not as pens metallic.-T. D. 14399 (G. A. 2283).

Gold Powder is dutiable as a manufacture of metal and not as waste or as a nonenumerated article, nor free as bullion or as sweepings.-T. D. 15415 (G. A. 2809).

Hair-drawing Cards.-Drawing cards composed of leather and tempered steel wire (steel chief value), the cards used for drawing human hair, are dutiable as manufactures of metal and not as card clothing.-T. D. 15141 (G. A. 2667).

Hypodermic Steel Needles are dutiable as manufactures of steel and not as needles.-T. D. 15143 (G. A. 2669).

Metal Keys for Sardine Boxes, separately packed and not attached to the boxes, are dutiable as manufactures of metal and not free as coverings.- T. D. 13618 (G. A. 1890).

Needle Points for Blanket Frames are dutiable as manufactures of metal and not as needles.-T. D. 15709 (G. A. 2890).

Pearl Button Drills (crown borers) are dutiable as manufactures of metal and not as circular saws.-T. D. 15702 (G. A. 2883).

Running Spikes are dutiable as manufactures of metal and not as spikes.— T. D. 15708 (G. A. 2889).

Silver Powder.-A powder made of pure silver is a manufacture of silver.T. D. 12909 (G. A. 1460).

Metal Skeleton Cigar Cutters designed for use after being mounted with handles, the addition of handles being a substantial process of manufacture, are dutiable as manufactures of metal and not as smokers' articles.-T. D. 14745 (G. A. 2467).

Tape Measures in Metal Cases dutiable as manufactures of metal.-T. D. 14920 (G. A. 2549).

Tin Foil dutiable at 55 per cent as a manufacture of tin.-T. D. 12435 (G. A. 1173).

DECISIONS UNDER THE ACT OF 1883.

Plated"Broaches," Hooks, Swivels.-Hooks, swivels, and bars made of metal plated, for use as attachments to watch guards or watch chains, are dutiable as plated articles and not as jewelry.-T. D. 12206 (G. A. 1020).

Forged Tools.-Carpenters' pincers, scythes, and grass hooks made of forged steel are dutiable as manufactures of metal and not as forgings.Saltonstall v. Wiebusch, 156 U. S. 601.

Hollow Ware.-Teapots, coffeepots, coffee boilers, stewpans, and preserve kettles are dutiable as manufactures of metal and not as hollow ware.—T. D. 10414 (G. A. 105).

Iron Hooks used for the manufacture of feeders for wicker cards in a carding machine, sharpened after being set in the cylinder, but first hammered up in the iron and then struck in a die, and known in trade as hooks, and not as iron forgings, are dutiable as manufactures of iron and not as forgings of iron.—Lemaire Feeder Co. v. Cadwalader (C. C.), 42 Fed. Rep., 529.

Iron Show Cards.-Iron advertising or show cards of various sizes were imported and sold for advertising purposes to hang on walls or in windows in public places. They contained generally the name of the person or of the article advertised and some picture or ornament which were printed from lithographic stones upon the plates of sheet iron in the same way that lithographing is done upon paper or cardboard. The principal part of the value of the completed card was in the printing done upon the material, and not in the material itself. Held, that they were dutiable as manufacures composed in part of iron and not as printed matter.-Forbes Lithographing Co. v. Worthington, 132 U. S. 655.

Manufactures of iron.-Pincers, pliers, chisels, hammers, nippers, awls, trowels, corkscrews, gunlocks, and other like manufactures of iron, steel, and brass are dutiable as manufactures of iron and not as forgings of iron or steel or as cutlery.-T. D. 16010 (G. A. 3034).

Shot Chains of iron or steel, consisting of iron or steel balls fastened together with swivels or links, are dutiable as chains and not as manufactures of metal. In re Lorsch, 49 Fed. Rep., 221; T. D. 10890 (G. A. 385) reversed.

Silver-Plated Thimbles.-Thimbles composed of base metal plated with silver, their interior gilded, are dutiable as plated and gilt articles and not as manufactures of metal.-T. D. 10681 (G. A. 265).

Brass Upholstering Nails are dutiable as manufactures of metal and not as nails nor as plated or gilt articles.--Berbecker v. Robertson, 152 U. S. 373.

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Manufactures of Metals.-Where Congress provided that on and after August 1, 1872, but 90 per centum of the duties theretofore levied should be collected and paid upon all metals not therein otherwise provided for, "and all manufactures of metals of which either of them is the component part of chief value," Held that the words "manufactures of metals" refer to manufactured articles in which metals form a component part and pot to articles in which they have lost their form entirely and have become the chemical ingredients of new forms.

White lead, nitrate of lead, oxide of zinc, and dry and orange mineral are manufactures of metals within the meaning of that act.-Meyer v. Arthur, 91 U. S. 570.

Steel Tire Blooms which have passed through an important stage in the process of manufacture into steel tires, but are not shown to have been adapted or intended to be made into tires for the driving wheels for locomotives, are dutiable at 35 per cent as manufactures of steel not otherwise provided for and not at 30 per cent as steel not otherwise provided for.-Tyre & Spring Works Co. v. Spalding, 116 U. S. 541.

1913

1909

1897

SCHEDULE D-WOOD AND MANUFACTURES OF.

168. Briar root or briar wood, ivy or laurel root, and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 10 per centum ad valorem.

202. Briar root or briar wood, ivy or laurel root, and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 15 per centum ad valorem.

700. Woods:

Briar root or briar wood and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted (Free.)

684. * * ; briar root or briar wood, and similar wood unmanu

1894 factured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted; *

756. * * *; briar root or briar wood, and similar wood unmanu1890 factured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted;

*

1883

(Not enumerated.)

DECISIONS UNDER THE ACT OF 1909.

Wood Blocks for Engravers' Use.-Blocks of wood cut to size and prepared for engravers' use for making wood type, classified under paragraph 215, were held dutiable under the provisions of paragraph 202.-Ab. 32937 (T. D. 33594).

1913

1909

169. Cedar, commercially known as Spanish cedar, lignum-vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, and satinwood; all the foregoing when sawed into boards, planks, deals, or other forms, and not specially provided for in this section, and all cabinet woods not further manufactured than sawed, 10 per centum ad valorem; veneers of wood, 15 per centum ad valorem.

203. Sawed boards, planks, deals, and all forms of sawed cedar, lignum-vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods not further manufactured than sawed, 15 per centum ad valorem; veneers of wood, and wood unmanufactured, not specially provided for in this section, 20 per centum ad valorem.

198. Sawed boards, planks, deals, and all forms of sawed cedar, lignumvitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, 1897 and all other cabinet woods not further manufactured than sawed, 15 per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this Act, 20 per centum ad valorem.

1894

683. * wood unmanufactured: Provided, That all of the articles mentioned * when imported from any country which lays an export duty or imposes discriminating stumpage dues on any of them, shall be subject to the duties existing prior to the passage of this Act.

220. Sawed boards, plank, deals, and all forms of sawed cedar, lignumvitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, 1890 and all other cabinet-woods not further manufactured than sawed, 15 per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this Act, 20 per centum ad valorem.

1883

234. Wood, unmanufactured, not specially enumerated or provided for in this Act, 20 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Japanese White-Oak Lumber.-"ALL OTHER CABINET WOODS."-In paragraphs 203, tariff act of 1909, and 169, tariff act of 1913, Congress levied duty upon certain and all-sawed forms of specified woods, in which oak is not included, and all "cabinet woods not further manufactured than sawed." Manifestly what are "cabinet woods" besides the ones named is left to common understanding or proof. In view of the well-known and multitudinous uses to which oak is devoted we can not say as a matter of common knowledge that all oak is a cabinet wood.-United States v. Mitsui & Co. (4 Ct. Cust. Appls., 449; T. D. 33876) cited.

CABINET WOOD.-The fact that railroad ties are cut from Japanese white oak is not sufficient to prevent Japanese white-oak lumber from being cabinet wood. The evidence shows that the larger portion of Japanese white-oak lumber introduced into the commerce of this country is used as cabinet wood; and, upon the evidence in this case, the decision of the Board of United States General Appraisers sustaining the collector's classification of this sawed Japanese white oak as cabinet wood under paragraph 203, tariff act of 1909, or 169, tariff act of 1913, is affirmed.-Mitsui & Co. et al. v. U. S. (Ct. Cust. Appls.), T. D. 36870; Ab. 39231 affirmed.

Juanacosta.-Lumber classified as cabinet wood at 15 per cent under paragraph 203, tariff act of 1909, or at 10 per cent under paragraph 169, tariff act of 1913, is claimed dutiable at $1.25 per thousand feet under paragraph 201, tariff act of 1909, or free of duty under paragraph 647, tariff act of 1913.

The claims were limited to juanacosta, which was found to be used for doors, office furniture, buffets, bookcases, railings, and largely for trim. On the authority of Ab. 27554 (T. D. 32149) this lumber was held properly classified as cabinet wood.-Ab. 38620.

Super Cedar.-" Super cedar," used for floorings, casings, furniture, etc., was held properly classified as cabinet wood under paragraph 169, and not free of duty under paragraph 647.-Ab. 37698.

DECISIONS UNDER THE ACT OF 1909.

Apple Wood is not a "cabinet wood" within the meaning of that term as used in the tariff acts of 1897 and 1909.-T. D. 30181 (G. A. 6949).

Circassian Walnut Planks.-Circassian walnut wood assessed under paragraph 203 was claimed entitled to free entry under the provision in paragraph 713 for "all forms of cabinet woods, in the log." Protests overruled.-Ab. 29928 (T. D. 32847).

English Oak Boards from 8 to 12 feet in length, sawn from timbers which were at one time a part of a battleship built in 1804, to be used as beams, paneling, trim, and doors in the interior of a house, assessed as cabinet wood under paragraph 203, were held dutiable as sawed lumber (par. 201). Ab. 31558 (T. D. 33263) followed.-Ab. 33561 (T. D. 33738).