1909

1897

1894

1890

1883

357. Woven fabrics and articles not specially provided for in this section, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, weighing four and one-half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, 14 cents per square yard; containing more than sixty and not more than one hundred and twenty threads to the square inch, 2 cents per square yard; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard; containing more than one hundred and eighty threads to the square inch, 9 cents per square yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem: Provided, That none of the foregoing articles or fabrics in this paragraph shall pay a less rate of duty than 50 per centum ad valorem.

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358. All woven articles, finished or unfinished, and all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these substances, or any of them, is the component material of chief value, not specially provided for in this section, 45 per centum ad valorem.

346. Woven fabrics or articles not specially provided for in this Act, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, weighing four and onehalf ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, 1 cents per square yard; containing more than sixty and not more than one hundred and twenty threads to the square inch, 2 cents per square yard; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard; containing more than one hundred and eighty threads to the square inch, 9 cents per square yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem: Provided, That none of the foregoing articles in this paragraph shall pay a less rate of duty than 50 per centum ad valorem. Woven fabrics of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, weighing less than four and one-half ounces per square yard and containing more than one hundred threads to the square inch, counting the warp and filling, 35 per centum ad valorem.

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277. All manufactures of flax, hemp, jute, or other vegetable fiber, of which these substances, or either of them, is the component material of chief value, not specially provided for in this Act, 45 per centum ad valorem.

277. All manufactures of flax, hemp, jute, or other vegetable fiber, except cotton, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, 35 per centum ad valorem.

371. All manufactures of flax or hemp, or of which these substances, or either of them, is the component material of chief value, not specially provided for in this Act, 50 per centum ad valorem: Provided, That until January first, eighteen hundred and ninety-four, such manufactures of flax containing more than one hundred threads to the square inch, counting both warp and filling, shall be subject to a duty of 35 per centum ad valorem in lieu of the duty herein provided.

374. All manufactures of jute, or other vegetable fiber, except flax, hemp, or cotton, or of which jute, or other vegetable fiber, except flax, hemp, or cotton, is the component material of chief value, not specially provided for in this Act, valued at 5 cents per pound or less, 2 cents per pound; valued above 5 cents per pound, 40 per centum ad valorem.

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334. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, * 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 specially enumerated or provided for in this Act, 35 per centum ad valorem.

336.* * * all manufactures of flax, or of which flax shall be the component material of chief value, not specially enumerated or provided for in this Act, 40 per centum ad valorem.

1883

350. All other manufactures of hemp or manila, or of which hemp or mania shall be a component material of chief value, not specially enumerated or provided for in this Act, 35 per centum ad valorem.

351. Grass cloth and other manufactures of jute, ramie, China, and sisal grass, not specially enumerated or provided for in this Act, 35 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Bumpers or Fenders, used for unloading beer barrels, classified as manufactures of vegetable fiber under paragraph 284, were claimed dutiable as manufactures of grass at 25 per cent ad valorem under paragraph 368. Protest overruled. Ab. 34119 (T. D. 33913) followed.-Ab. 38391.

Jute Padding.—A woven fabric known as padding, composed of jute and cotton, jute chief value, was held properly classified as a manufacture of vegetable fiber under paragraph 284.-Ab. 37515.

Union Table Damask-Towels.-Union towels and table damask classified as manufactures of flax at 35 per cent ad valorem under paragraph 284.

The union table damask, found from the report of the appraiser to be in chief value of cotton jacquard, figured, was held dutiable at 30 per cent under paragraph 258. Protests overruled as to union towels found to be in chief value of flax, dutiable under paragraph 284, as classified.-Ab. 38815.

DECISIONS UNDER THE ACT OF 1909.

Vegetable Fiber Fender.-A reed-filled, coir-rope fender, the inner portion made of refuse cane, bamboo, or reed, covered with a framework of woven coir rope, classified as in chief value of vegetable fiber under paragraph 358, was claimed to be in chief value of wood, dutiable under paragraph 215. Protest overruled.-Ab. 31517 (T. D. 33242).

Flax Towels.-The protestants claimed that flax towels weighing more than 4 ounces per square yard were dutiable under paragraph 358, providing for woven articles of flax" rather than as woven articles of flax weighing 41 ounces or more per square yard" (par. 357).

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Following the principle laid down in G. A. 7111 (T. D. 31001), these protests are overruled.-Ab. 25359 (T. D. 31524).

Flax Wool Fabrics.-Twill lappings, composed of flax and wool, assessed under paragraph 378, held dutiable under the appropriate provision of paragraph 357. U. S. v. Johnson (157 Fed. Rep., 754; T. D. 28516) followed.—Ab. 29454 (T. D. 32751).

Ramie Strips.-An inspection of the official sample clearly indicates that the merchandise in question is not a braid in fact, and as the testimony shows that it is not so known commercially, but is material for making braids, we hold that it is properly dutiable as a manufacture of ramie at the rate of 45 per cent ad valorem under paragraph 358.-Ab. 28275 (T. D. 32455).

Tagal Thread was held properly classified as a vegetable fiber under paragraph 358, and not dutiable as threads, twines, or cords under paragraph 340, or as yarn (par. 341). Ab. 10507 (T. D. 27223) cited.-Ab. 31938 (T. D. 33338).

DECISIONS UNDER THE ACT OF 1897.

Artists' Canvas Coated on One Side With Paint.-So-called Roman canvas, used by artists for oil painting, composed of flax and coated on one side with paint, the other side remaining in its original condition, is dutiable under paragraph 346 as a woven fabric, and not under paragraph 347 as a manufac

ture of flax not specially provided for. This process of coating canvas does not so change its character as to remove it from the application of a provision for fabrics the rate of duty on which is fixed by their weight and by the number of threads per square inch. In re Wyman (G. A. 2666) and In re Lamb (G. A. 3533) followed.-T. D. 21325 (G. A. 4465).

Blankets of Jute and Cattle Hair.-Horse blankets composed of jute, cattle hair, and cotton, jute chief value, but cattle hair an important and conspicuous constituent, fashioned to conform to the shape of the animal, and the edges or borders of which are secured by cotton braid, the articles being designed expressly to be worn in the stable or on cars or in vessels during transportation, and which are generally designated in trade as horse blankets and known by dealers variously as “jute horse blankets," "jute blankets," "Yorkshire blankets," "shipping blankets," and as "jute rugs," are dutiable at 22 cents per pound and 30 per cent ad valorem under the provision in paragraph 367, for "blankets composed wholly or in part of wool," and not at 45 per cent ad valorem under paragraph 347 or 447, nor 20 per cent ad valorem under section 6.-T. D. 22985 (G. A. 4913).

Flax Articles and fabrics weighing less than 4 ounces per square yard and containing less than 100 threads per square inch are not provided for by any of the provisions of paragraph 346, and, unless otherwise specifically provided for in said act, are dutiable as manufactures of flax under the provisions of paragraph 347.-T. D. 24084 (G. A. 5238).

Flax-Wool Fabrics, in which flax is the more valuable element, are dutiable under paragraph 346 as fabrics in chief value of flax, rather than under paragraph 366 as manufactures in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that "all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool."-U. S. v. Walsh (C. C. A.), T. D. 28325; T. D. 28516 affirmed.

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Fabrics composed of a flax warp and a wool weft, flax being the component of chief value, are more specifically provided for under paragraph 346 as fabrics composed in chief value of flax than under paragraph 366 as manufactures made wholly or in part of wool." U. S. v. Johnson (T. D. 28516) followed.-T. D. 28648 (G. A. 6697).

Flax-wool fabrics in which flax is the more valuable element are dutiable under paragraph 346 as fabrics in chief value of flax, rather than under paragraph 366 as manufactures in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that "all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool."-U. S. v. Wilkinson Co. (C. C.), T. D. 28105; Ab. 12331 (T. D. 27545) affirmed.

Jute Netting Bags.-Netting bags composed of jute fibers resembling twine, and which are fabricated in substantially the same manner as a fish net, are dutiable at the rate of 45 per cent ad valorem as manufactures of jute under the provisions of paragraph 347, and not as "nets" or "netting" at the rate of 60 per cent ad valorem under the provisions of paragraph 339. Ederer v. U. S. (T. D. 25111).—T. D. 25193 (G. A. 5639).

Jute Squares.-We are of the opinion that the work bestowed upon these articles in their present shape, cutting them into squares of the size of the ultimate completed article and stamping or stenciling them with designs for embroidery, has removed them beyond the stage of "fabrics." We hold the articles dutiable at the rate of 45 per cent ad valorem under paragraph 347.— Ab. 22340 (T. D. 30208).

Knotted Hemp Fibers.-The merchandise classified as manufactures of hemp under paragraph 347, and claimed to be dutiable as hemp yarn under paragraph 341, consists of hemp fibers knotted together and wound on spools. This merchandise differs from the yarn of commerce in that it has not been spun but is simply hemp fibers knotted together. We find that it is not a yarn.-Ab. 10507 (T. D. 27223).

Fringed and Revered Linen Towels.-Fringes of linen towels which contain warp threads only are not to be included in the ascertainment of the specific or square-yard feature of the duty provided for in paragraph 346.

The portion of the fabric which is revered or folded and forms the hem in linen towels is to be included in the ascertainment of the specific or squareyard feature of the duty provided for in said paragraph.-T. D. 18979 (G. A. 4077).

Lithographic Prints on Canvas.-Merchandise classified as manufactures of flax under paragraph 347 is a print of a farm scene mounted on a wooden picture stretcher. The print on canvas is made entirely by the lithographic process. The first impression and the colors are all successively printed from stone by lithography. The merchandise is dutiable properly under the provisions of paragraph 400.-Ab. 22252 (T. D. 30165).

Turkish Towels composed wholly or in chief value of flax are dutiable under the provisions of paragraph 346, according to the statutory particulars therein described.-T. D. 25763 (G. A. 5844).

Weight of Fringed Linens.-To ascertain the weight per square yard of fringed linen goods for the purpose of finding the appropriate rate of duty under paragraph 346, the weight of the solid portion of the fabric should be divided by the area of the same portion, the weight and area of the fringe being disregarded in the computation. In re Field (G. A. 4335) overruled.-T. D.

23730 (G. A. 5141).

Woven Fabrics and Articles of Flax.-The proviso in paragraph 346, prescribing a minimum rate of 50 per cent ad valorem on 'the foregoing articles in this paragraph," includes the "woven fabrics" as well as the articles' covered by that clause of said paragraph to which the proviso is attached. Woven cloths in the piece, weighing more than 4 ounces per square yard, are accordingly subject to the terms of the proviso.

The provision for "woven fabrics" in the final clause of said paragraph 346 is not limited in its application to cloths and other goods in the piece, but includes as well completed articles in condition ready for use. Accordingly flax doilies, towels, etc., weighing less than 44 ounces per square yard and containing more than 100 threads to the square inch, are dutiable at 35 per cent ad valorem under said paragraph as "woven fabrics," and not at 45 per cent ad valorem under paragraph 347 as manufactures of flax not specially provided for. U. S. v. McBratney (105 Red. Rep., 767) followed, affirming 99 id., 424; In re Wilmerding (G. A. 4120) modified.-T. D. 22920 (G. A. 4896).

DECISIONS UNDER THE ACT OF 1894.

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Black Burlaps and Buckram.—Black jute padding, sometimes called "black burlaps," dyed, sized, and calendered, is dutiable under paragraph 277 and is not exempt from duty as burlaps" under paragraph 4244. McLeod v. U. S. (75 Fed. Rep., 927) followed. Jute "buckram" likewise is not free of duty as burlaps under said paragraph 4241, but is dutiable as a manufacture of jute under said paragraph 277. In re Lamb (G. A. 2251) overruled.-T. D. 18309 (G. A. 3950).

DECISIONS UNDER THE ACT OF 1890.

Bookbinders' Flax Webbing, composed of flax and cotton (flax chief value), known as webbing, stiffened web, or parchment substitute, from onehalf to three-fourths of an inch wide, is dutiable according to count of threads. This paragraph is applicable to woven fabrics not otherwise specially provided for in which the number of threads can be accurately ascertained regardless of count.-T. D. 12138 (G. A. 1000).

Black Burlaps (Canvas Padding).—Certain goods dyed black, sized, and subjected to a process of ironing which imparts a degree of polish, sometimes known as black burlaps, held dutiable as a manufacture of jute and not as burlaps.

Burlaps is a commercial term of American origin and is understood to mean in trade a coarse, textile fabric, composed of flax, hemp, or jute (but more recently of jute only), plain woven in a single weft and single warp, varying in width from 12 to 216 inches and in weight from 16 to 20 ounces per yard.— T. D. 12357 (G. A. 1129).

Canvas, Padding, Etc.—Articles woven of flax and of jute and flax, less than 60 inches in width, used chiefly in the manufacture of clothing, for stiffening collars and fronts of coats and other garments, and as bands in trousers, known commercially as canvas, padding, ducks, coatings, etc., are dutiable as manufactures of flax and as manufactures of jute and flax and not as burlaps.-White v. U. S., 72 Fed. Rep., 251; 65 Fed. Rep., 788, affirmed.

Coir Hawsers.-Hawsers made of coir, a fiber obtained from coconut husks, is a manufacture of vegetable fiber.-T. D. 12208 (G. A. 1022).

Embroidery Canvas, a loose or open woven fabric composed of jute, used by upholsterers, is dutiable as a manufacture of jute and not as burlaps.—T. D. 14137 (G. A. 2136).

Fiber Cloth, a coarse stiff fabric, the weft composed of cotton and the warp of grass fiber, dyed and subjected to treatment with some gelatinous substance to make it resemble horsehair, is dutiable as a manufacture of vegetable fiber.-T. D. 13661 (G. A. 1899).

Fringed Huckaback Towels.-Fringed linen towels and cloths are dutiable as countable goods.-T. D. 12642 (G. A. 1291); T. D. 12647 (G. A. 1296).

Grass Cloth, a woven fabric of fine texture woven from the fiber of the ramie plant, is dutiable as a manufacture of vegetable fiber and not as a manufacture of grass.-T. D. 12223 (G. A. 1037).

Hammocks (Hemp and Sisal Grass).-Hammocks made from a vegetable fiber known as sisal grass, sisal hemp, agate fiber, or Mexican hemp, are manufactures of vegetable fiber.-T. D. 12354 (G. A. 1126).

Linen Tapes, less than 1 inch in width, of fine texture, and containing over 100 threads to the square inch, counting both warp and filling.

Applying the principles enunciated in G. A. 998 to the linen tapes in this case, we hold they are dutiable at 35 per cent ad valorem, under the provisions of paragraph 371, as claimed by the appellants.-T. D. 12649 (G. A. 1298).

Burlaps (So Called).—Superheavy pelissier canvas, a coarse woven fabric with a blue stripe about an inch from either selvage, made from well-twisted yarn, not sized or calendered, but having a dull lusterless surface resembling sail duck or canvas, and containing 40 or 42 threads to the square inch, counting warp and weft, for use as tailor's canvas or padding, is dutiable as a manufacture of jute.-T. D. 12570 (G. A. 1254).