It is clear that the wool is not an essential part of the machine which it accompanies and can not therefore be considered with the machine as being an entirety. Note Ab. 25775 (T. D. 31675).—Ab. 27169 (T. D. 32031). 41 DECISIONS UNDER THE ACT OF 1894. Broken Wool Tops, Designedly Broken, and not incidentally produced as refuse in the process of wool manufacture, held not to be free of duty as woolen waste " under paragraph 685, but dutiable under paragraph 279 as "wool in the form of tops." Patten v. U. S. (159 U. S., 500; 16 Sup. Ct. Rep., 89), and In re Mauger & Avery (G. A. 3050), followed.—T. D. 18737 (G. A. 4050). DECISIONS UNDER THE ACT OF 1883. "Wool Tops" Torn Up into fragments are not a manufacture of wool.-U. S. v. Patton (D. C.), 46 Fed. Rep., 461. Wool Tops.-This paragraph is not restricted to wool changed in its character or condition for the purpose of evading duty, nor to wool reduced in value by the admixture of dirt or any other foreign substance, but to cover also wool advanced or improved beyond ordinary conditions. "Wool tops," which are wool advanced to an improved condition over scoured wool by the further processes of combing, gilling, and winding into balls, found to be "wool improved in other than ordinary condition" and liable to double duty.-Juillard v. Magone, 37 Fed. Rep., 857. 1913 1909 287. Yarns made wholly or in chief value of wool, 18 per centum ad valorem. 377. On yarns made wholly or in part of wool, valued at not more than 30 cents per pound, the duty per pound shall be two and one-half times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem ; valued at more than 30 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem. 365. On yarns made wholly or in part of wool, valued at not more than 30 cents per pound, the duty per pound shall be two and one-half times the duty imposed by this Act on one pound of unwashed wool of 1897 the first class; valued at more than 30 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, 40 per centum ad valorem. 1894 1890 * 280. On woolen and worsted yarns made wholly or in part of wool, worsted, the hair of the camel, or other animals, valued at not more than 40 cents per pound, 30 per centum ad valorem; valued at more than 40 cents per pound, 40 per centum ad valorem. * * * 391. On woolen and worsted yarns made wholly or in part of wool, worsted, the hair of the camel, or other animals, valued at not more than 30 cents per pound, the duty per pound shall be two and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem ; valued at more than 30 cents and not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 35 per centum ad valorem; valued at more than 40 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem * 363. * woolen and worsted yarns, valued at not exceeding 30 cents per pound, 10 cents per pound; valued at above 30 cents per pound and not exceeding 40 cents per pound, 12 cents per pound; valued at above 40 cents per pound and not exceeding 60 cents per pound, 1883 18 cents per pound; valued at above 60 cents per pound and not exceeding 80 cents per pound, 24 cents per pound; and in addition thereto, upon all the above-named articles, 35 per centum ad valorem; valued at above 80 cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Goat-Hair Yarn.-Yarn made of hair of the common goat, which was classified as wool yarn, by similitude, under paragraph 377, was claimed to be dutiable as a nonenumerated manufactured article (par. 480). Protest overruled.— Ab. 25370 (T. D. 31524). DECISIONS UNDER THE ACT OF 1894. Worsted Yarn, known commercially as genappe yarn, is dutiable as worsted yarn and not as a manufacture of worsted nor as worsted cord.-T. D. 16420 (G. A. 3209). Roving Yarns.-Worsted roving yarns are dutiable as worsted yarns and not as rovings.-T. D. 16574 (G. A. 3270). 1913 288. Cloths, knit fabrics, felts not woven, and all manufactures of every description made, by any process, wholly or in chief value of wool, not specially provided for in this section, 35 per centum ad valorem; cloths if made in chief value of cattle hair or horse hair, not specially provided for in this section, 25 per centum ad valorem; plushes, velvets, and all other pile fabrics, cut or uncut, woven or knit, whether or not the pile covers the entire surface, made wholly or in chief value of wool, and articles made wholly or in chief value of such plushes, velvets, or pile fabrics, 40 per centum ad valorem; stockings, hose, and half hose, made on knitting machines or frames, composed wholly or in chief value of wool, not specially provided for in this section, 20 per centum ad valorem; stockings, hose, and half hose, selvaged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless stockings, hose and half hose, and clocked stockings, hose and half hose, gloves and mittens, all of the above, composed wholly or in chief value of wool, if valued at not more than $1.20 per dozen pairs, 30 per centum ad valorem; if valued at more than $1.20 per dozen pairs, 40 per centum ad valorem; press cloth composed of camel's hair, not specially provided for in this section, 10 per centum ad valorem. 378. On cloths, knit fabrics, and all manufactures of every description made wholly or in part of wool, not specially provided for in this section, valued at not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this section on a pound of unwashed wool of the first class; valued at above 40 cents per pound and not above 70 cents per pound, the duty per pound shall be four times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, 50 per centum ad valorem; valued at over 70 cents per pound, the duty per pound shall be four times the 1909 duty imposed by this section on one pound of unwashed wool of the first class and 55 per centum ad valorem. 382. * * * felts not woven, and not specially provided for in this section, composed wholly or in part of wool, the duty per pound shall be four times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto 60 per centum ad valorem. 443. Plushes and woven fabrics (except crinoline cloth and hair seating) and manufactures thereof, composed of the hair of the camel, * or any animal, combined with wool, vegetable fiber, or silk, shall be classified and dutiable as manufactures of wool. * * 366. On cloths, knit fabrics, and all manufactures of every description made wholly or in part of wool, not specially provided for in this Act, valued at not more than 40 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwashed wool of the first class; valued at above 40 cents per pound and not above 70 cents per pound, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class, and in 1897 addition thereto, upon all the foregoing, 50 per centum ad valorem; valued at over 70 cents per pound, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class and 55 per centum ad valorem. 370. * felts not woven and not specially provided for in this Act, composed wholly or in part of wool, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto 60 per centum ad valorem. * * * * 281. On knit fabrics, and all fabrics made on knitting machines or frames, not including wearing apparel, made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, valued at not exceeding 40 cents per pound, 35 per centum ad valorem; valued at more than 40 cents per pound, 40 per centum ad valorem. * 282. * felts for printing machines, composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than 30 cents per pound, 25 per centum ad valorem; valued at more than 30 and not more than 40 cents per pound, 30 per centum ad valorem; valued at more than 40 cents per pound, 35 per centum ad valorem ; 283. * and on all manufactures, composed wholly or in part of 1894 wool, worsted, the hair of the camel, * or other animals, including such as have india rubber as a component material, and not specially provided for in this Act, valued at not over 50 cents per pound. 40 per centum ad valorem; valued at more than 50 cents per pound, 50 per centum ad valorem. 1890 * 284. * * felts not specially provided for in this Act, all the foregoing composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including those having india rubber as a component material, valued at above $1.50 per pound, 50 per centum ad valorem; valued at less than $1.50 per pound, 45 per centum ad valorem. 297. The reduction of the rates of duty herein provided for manufactures of wool shall take effect January first, eighteen hundred and ninety-five. 392. On woolen or worsted cloths, knit fabrics, and all fabrics made on knitting machines or frames, and all manufactures of every description made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, not specially provided for in this Act, valued at not more than 30 cents per pound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem; valued at more than 30 and not more than 40 cents per pound, the duty per pound shall be three and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 40 per centum ad valorem; valued at above 40 cents per pound, the duty per pound shall be four times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 50 per centum ad valorem. 396. * * * felts not woven, and not specially provided for in this Act, and plushes and other pile fabrics, all the foregoing composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals the duty per pound shall be four and one-half times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 60 per centum ad valorem. May 9, 1890 [Act May 9, 1890, 26 U. S. Stat., 105.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury be, and he hereby is, authorized and directed to classify as woolen cloths all imports of worsted cloth, whether known under the name of worsted cloth or under the names of worsteds or diagonals or otherwise. 362. Woolen cloths, and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or provided for in this Act, valued at not exceeding 80 cents per pound, 35 cents per pound and 35 per centum ad valorem; valued at above 80 cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. 363. * morals, * knit goods, and all goods made on knitting frames, baland all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat, or other animals (except such as are composed in part of wool), not specially 1883 enumerated or provided for in this Act, valued at not exceeding 30 cents per pound, 10 cents per pound; valued at above 30 cents per pound, and not exceeding 40 cents per pound, 12 cents per pound; valued at above 40 cents per pound, and not exceeding 60 cents per pound, 18 cents per pound; valued at above 60 cents per pound, and not exceeding 80 cents per pound, 24 cents per pound; and in addition thereto, upon all of the above-named articles, 35 per centum ad valorem; valued at above 80 cents per pound, 35 cents per pound, and in addition thereto 40 per centum ad valorem. 379. Endless belts or felts for paper or printing machinery, 20 cents per pound and 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Cattle-Hair Cloth, Teaseled.-Cloth composed of cattle hair and cotton, described by the appraiser as having a plush effect produced on the surface by teaseling, classified as mohair plush under paragraph 309, was held dutiable as cloth made of cattle hair (par. 288), the board holding that the fabric in question does not come within the definition of pile fabrics in G. A. 7572 (T. D. 34545) for the reason that no pile was produced in the process of weaving, the nap or hairy surface having been produced by teaseling.-Ab. 38294. Cattle-hair cloth containing small percentage of mohair dutiable at the rate of 25 per cent ad valorem under paragraph 288.—Dept. Order (T. D. 34624). Cattle-Hair Felt.-A felted fabric in chief value of cattle hair, imported in rolls and used for undercarpeting, is properly dutiable under the provision in paragraph 288, covering "cloths if made in chief value of cattle hair, 25 per centum ad valorem," and not under another provision of said paragraph covering "felts not woven, wholly or in chief value of wool, ** * 35 per centum ad valorem."-T. D. 36587 (G. A. 7944). * Hair Press Cloth Mats.-Camel's-hair press cloth mats dutiable at the rate of 35 per cent ad valorem as manufactures of wool under paragraph 288, and combination goat's-hair and camel's-hair mats dutible at the rate of 15 per cent ad valorem under paragraph 385 where goat hair is the element of chief value.--Dept. Order (T. D. 34285). Mohair Fancy. Certain cloth invoiced as mohair fancy, classified as mohair and cotton cloth, mohair chief value, under paragraph 308, is claimed dutiable as cloth or manufactures in chief value of wool. It was found that no mohair is used in the manufacture of this cloth and that it is composed in chief value of luster wool. It was held dutiable under paragraph 288.-Ab. 38846. Powder Puffs-Pile Fabrics.-Protests overruled as to powder pads or puffs classified as articles composed in chief value of wool pile fabrics under paragraphs 288.-Ab. 38348. Wool Felt of Cattle Hair and Jute.-Woven jute fabric with a cattle hair facing and backing, the felt being placed on the jute while in a dampened condition, dutiable as a cloth made in chief value of cattle hair at the rate of 25 per cent ad valorem under paragraph 288.-Dept. Order (T. D. 34615). DECISIONS UNDER THE ACT OF 1909. Felts Not Woven.-The merchandise here is "patent felt jackets," so called, described as being a felt used by paper makers on paper machines, evidently to cover or bind parts of the machinery while in use. 66 The Court of Customs Appeals held a mat of unwoven hair was dutiable under the similitude clause as a felt not woven under paragraph 382, because of similar use to felts made of wool, giving to the clause in paragraph 382, felts not woven," an independent meaning separate from articles of wearing apparel with which that paragraph primarily deals. Pittsburgh Plate Glass Co. v. F. S. (2 Ct. Cust. Appls., 389; T. D. 32162). In view of which finding we hold that the expression, "felts not woven," includes other felts besides felt wearing apparel, and consequently it enumerates and covers a felt article of the kind here in question.-Ab. 35266 (T. D. 34321). Prayer Shawls held dutiable as manufactures of wool under paragraph 378. Ab. 27278 (T. D. 32073) followed.-Ab. 29107 (T. D. 32681). Puddle Ducks.-Articles invoiced as puddle ducks," classified as manufactures of wool under paragraph 378, were claimed dutiable as toys (par. 431). Protest overruled.-Ab. 29793 (T. D. 32830). Raincoat Material in Part of Wool. The merchandise here comes eo nomine under paragraph 378, wherein provision is made for a duty on “all manufactures of every description made wholly or in part of wool"; it is duciable thereunder and not as a manufacture with india rubber as the component of chief value. Hartranft v. Meyers (135 U. S., 237) distinguished.-U. S. v. Vandegrift & Co. (Ct. Cust. Appls.), T. D. 32457; (G. A. Ab. 25910) T. D. 31708 reversed. Unfinished" Talles " and " Zidac.”—The testimony is to the effect that in their completed condition the articles are worn by Hebrews while attending religious services, and that they are never worn at any other time. We find from an examination of the record that the merchandise is not wearing apparel, but a manufacture of wool, and hold it dutiable as claimed. Note Arnold v. U. S. (147 U. S., 494) relative to the construction placed upon the term "wearing apparel."-Ab. 27278 (T. D. 32073). Unwoven Felts of Cattle Hair.-That the article here contains no wool must be assumed, but it appears certainly to be felt, and since its use is substantially the same with woolen felt, there being shown a similar though not identical use, it is dutiable under the similitude clause. U. S. v. Roessler (137 Fed. Rep., 770).-Pittsburgh Plate Glass Co. v. U. S. (Ct. Cust. Appls.), T. D. 32162; (G. A. 7157) T. D. 31253 affirmed Waterproof Cloth in Part of Wool.-In paragraph 347 the words "waterproof cloth composed of cotton or other vegetable fiber, whether composed in part of india rubber or otherwise," must be taken to mean composed in part of india rubber or not. The goods here, a waterproof cloth composed in chief |