1897

1894

1890

402.

* *

all other paper not specially provided for in this Act, 25 per centum ad valorem ; 407. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this Act, 35 per centum ad valorem.

310. * * * all other paper not specially provided for in this Act, 20

per centum ad valorem.

313. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this Act, 20 per centum ad valorem.

422. *

* all other paper not specially provided for in this Act 25 per centum ad valorem. 425. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this Act, 25 per centum ad valorem.

388. Paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this Act, 15 per centum 1883 / ad valorem.

392. * * * all other paper not specially enumerated or provided for in this Act, 25 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Water-Color Designs on paper used in the printing of cretonne dutiable at the rate of 25 per cent ad valorem under paragraph 332, as manufactures of paper or of which paper is the component material of chief value.-Dept. Order (T. D. 36518).

Labels prepared from papers die cut or other forms dutiable at 25 per cent ad valorem under paragraph 332.-Dept. Order (T. D. 35282).

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Metal-Coated Paper Initials.-Initial letters made from metal-coated paper, classified as articles of metal-coated paper under paragraph 324, were claimed dutiable as papers or cardboard, cut, die cut, or stamped into designs or shapes, such as initials" (par. 332). Protests overruled on the authority of U. S. v. Wyman (4 Ct. Cust. Appls., 411; T. D. 33851).—Ab. 37041 (T. D. 35000).

DECISIONS UNDER THE ACT OF 1909.

Adhesive Paper with Metal Appliance.-Rolls of adhesive paper about 1 inch in diameter and half an inch in width, each roll equipped with a metal attachment or appliance to keep it in shape and to cut the paper off as desired, were claimed to be dutiable as surface-coated paper, under paragraph 411, rather than as paper cut into strips (par. 415).

In G. A. 5735 (T. D. 25441), the board held it to be subject to duty under paragraph 407, tariff act of 1897, as manufactures of paper. It would appear

to us if this article is dutiable under paragraph 411 it must find classification as an article in chief value of surfaced paper at the rate of 5 cents per pound and 30 per cent ad valorem, rather than at 5 cents per pound, as claimed. The proviso to paragraph 415, by virtue of which the assessment was made, does not embrace the article we have before us. Note ruling in Ab. 24571 (T. D. 31207. (Ab. 25169 (T. D. 31450).

Advertising Cards with Pictures Die Cut.-The proviso to paragraph 415 would appear to have been enacted in view of the decision in Hamilton v. U. S. (T. D. 29519) and so designed to impose an increased rate of duty over and above the duty on paper, upon paper both printed and die cut with designs.Knauth, Nachod & Kuhne v. U. S. (Ct. Cust. Appls.), T. D. 32465; Ab. 27081 (T. D. 32006) affirmed.

Body Paper intended to be surface coated, classified under paragraph 415 as paper not specially provided for, was claimed dutiable as printing paper under paragraph 409. Protest overruled.-Ab. 30286 (T. D. 32905).

Cut Bowl Papers.-These bowl papers are slipped over rolls for embossing machines, pressed down by hydraulic pressure, and then turned off smoothly to form the finished calendar roll. We are of the opinion that the paper is dutiable properly at 30 per cent ad valorem under paragraph 415, as "paper not specially provided for."-Ab. 25522 (T. D. 1568).

Embossed Lithographed Post Cards.-Embossing implies a perceptibly raised surface and a raised surface that is perceptibly a form, figure, or design, but the surface of such a form, figure, or design needs, in order to be embossed, to be raised only above the surface immediately surrounding it and not necessarily above the general surface of the article. Post cards ornamented by a printing in gold on a gelatin surface and impressed with an indented design, producing thereby an effect in relief, are dutiable as cards, "either die cut or embossed," under paragraph 412; and this whether the embossed effect was or was not intended to be produced.-Stiner & Son et al. v. U. S. (Ct. Cust. Appls.), T. D. 32079; (G. A. 7202) T. D. 31491 affirmed.

The provision in paragraph 412, beginning "all other articles than those hereinbefore specifically provided," relates only to such goods as are lithographically printed and not to such as those in one of these appeals, admittedly not lithographed.

The construction given this clause by the board harmonizes otherwise repugnant provisions in pari materia and most nearly effects what must be taken to have been the plain intent of the Congress.-U. S. v. Fuld & Co. et al. (Ct. Cust. Appls), T. D. 33476; (G. A. Ab. 29228) T. D. 32681 affirmed.

Duty was assessed on said articles at the rate of 35 per cent ad valorem under the provisions of paragraph 415.

The claim set forth by the protestants that these post cards, though nonlithographed, are dutiable at 9 cents per pound under paragraph 412, is considered as without merit. Reasons for that conclusion are set forth at some length in Ab. 24880 (T. D. 31335), and it follows that paragraph 412 is to be limited to lithographically printed articles, with the exception of certain specified goods, the special provisions for which in said paragraph imply the contrary. This view would exclude these embossed and sprayed post cards, which are admitted to be nonlithographed.-Ab. 29228; affirmed by T. D. 33476 (Ct. Cust. Appls.), supra.

Fancy or decorated paper post cards, embossed and sprayed, were held to be dutiable as printed matter under paragraph 416.

The Government claims that the merchandise would in any event be subject to the 35 per cent rate of duty under the provision in paragraph 415.

It is apparent to us that the proviso cited has no application to printed matter in the form of private mailing or souvenir post cards. The proviso has reference to forms of paper produced by embossing, cutting, or stamping, rather than to completed articles, to some part of which any of the processes referred to may have been applied as an additional feature of ornamentation.Ab. 24233 (T. D. 31070).

Imperfect Paper.-The merchandise here in question consists of paper about 19 inches in width imported in rolls of varying diameters.

In Fawcett v. U. S. (154 Fed. Rep., 1003; T. D. 27978) the court in affirming decision of the board held that silk yarn which fell from or adhered to the machines in the process of combing was dutiable nevertheless as silk, partially manufactured," and not free of duty as silk waste." In Ab. 20386

(T. D. 29464) the board held certain imperfect and defective artificial silk to be dutiable as silk, and not as waste. Note also ruling of the court in the case of Myers v. U. S. (110 Fed. Rep., 940) as to mica waste. We believe the paper here in question is susceptible of use as paper," and overrule the claim in the protests that it is paper stock.-Ab. 26053 (T. D. 31757).

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Paper-Box Tops stamped into designs or shapes dutiable under paragraph 415.-Dept. Order (T. D. 32140).

Paper, Embossed and Printed by the Engraving Process.-Paper, cinbossed and die cut into designs in imitation of lace, and having religious pictures printed thereon by the engraving process, is more specifically provided for in paragraph 415 than as engravings" in paragraph 416.

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The proviso to paragraph 415 distinctly covers all embossed, die-cut, or stamped papers, plain or printed, but not lithographed. Knauth v. U. S. (3 Ct. Cust. Appls., 183; T. D. 32465) followed.-T. D. 35313 (G. A. 7709).

Paper Forms or Cut-Outs.-Forms or cut-outs of embossed paper to be used in the manufacture of individual drinking cups, classified as articles made of paper with a surface design under paragraph 411, held dutiable under the provisions of paragraph 415 as paper, cut or die-cut into a form or shape. Ab. 30083 (T. D. 32858).

Post Cards in Chief Value of Silk.-Protests overruled as to post cards classified under paragraph 403 as in chief value of silk.-Ab. 30041 (T. D. 32858). Show Cards.-A review of the judicial, legislative, and administrative interpretations shows cardboard made of a single layer, if not provided for eo nomine, is within the designation "paper," and that article made of two or more layers of such cardboard are within the designation "manufactures of paper." These goods were properly held dutiable as such under paragraph 420.-U. S. v. Overton & Co. et al. (Ct. Cust. Appls.), T. D. 35474; (G. A. 7620) T. D. 34860 affirmed.

Placards, show cards, or advertising signs, the foundations of which are composed of either plain or coated cardboard upon which have been superimposed letters or designs die cut from differently colored sheets of surfacecoated paper, and in each of which signs, as completed, the cardboard foundation constitutes the component material of chief value, are properly dutiable as manufactures of paper under paragraph 420, rather than as manufactures in chief value of surface-coated paper under paragraph 411.-T. D. 34860 (G. A. 7620); affirmed by T. D. 35474 (Ct. Cust. Appls.), supra.

Snappers were held properly classified as manufactures of paper under paragraph 420.-Ab. 31732 (T. D. 33291).

Tracing Paper Treated with Oil.-Paper treated with oil to make it transparent, assessed as paper not specially provided for under paragraph 415, was claimed dutiable as grease-proof and imitation parchment paper (par. 411). Protest overruled. Knauth v. U. S. (4 Ct. Cust. Appls., —; T. D. 33199) cited.-Ab. 33729 (T. D. 33778).

DECISIONS UNDER THE ACT OF 1897.

Adhesive Paper with Metal Appliance.-Adhesive paper imported in small rolls having a metal attachment or appliance to keep same in shape, and having a cutter to be used in cutting off the paper in required sizes, is not dutiable as paper not specially provided for in paragraph 402, but is dutiable as manufactures of paper under paragraph 407.-T. D. 25441 (G. A. 5735).

Binding Material-End Papers.-The importers objected to the duty imposed under the provisions in paragraph 407 for manufactures of paper.

The merchandise consists of bookbinding material termed "Chivers patent binding." The articles are made of paper and cotton, paper chief value.

These "end papers are not in fact in the nature of printed matter, and we are of the opinion that they are not the material paper for which provision is made in paragraph 402. The article is a patent binding, and the classification made by the collector appears to us to be correct.-Ab. 21624 (T. D. 29931). Carbon Paper.-We find that carbon paper is not a surface-coated paper, and not of the character of such papers so provided for under paragraph 398. Dejonge v. Magone (159 U. S., 562). It would appear to be a paper not specially provided for within the provisions of paragraph 402.-Ab. 15921 (T. D. 28300).

Carpet Lining classified as paper not specially provided for under paragraph 402, was claimed to be dutiable as sheathing paper under paragraph 394. Assessment affirmed.-Ab. 17801 (T. D. 28653).

India Paper.-The material in controversy was classified under paragraph 402, relating to paper not specially provided for, and was claimed to be dutiable under paragraph 396 as printing paper suitable for books and newspapers. Protest overruled.-Ab. 21667 (T. D. 29931).

Lace Paper.-Under the rule laid down in Hamilton v. U. S. (167 Fed. Rep., 796; T. D. 29519) the merchandise is classifiable under paragraph 402. The principle determined in the Hamilton case was followed by the board in G. A. 6895 (T. D. 29698), following which we hold the term paper" includes the shelf edgings here in question.-Ab. 21252 (T. D. 29763).

44

66

So-called lace-paper tops, doilies, and similar articles, cut or stamped out of sheets of paper without printed inscriptions thereon, are dutiable under paragraph 402, as paper" rather than under paragraph 407, as manufactures of paper. Those with printed inscriptions are covered by paragraph 403 as "printed matter." Hamilton v. U. S. (T. D. 29519) followed. T. D. 29698 (G. A. 6895).

Where plain paper has been stamped by a single operation into shapes with lace-like effects, it is still "paper " within the meaning of paragraph 402, rather than "manufactures" of paper under paragraph 407.

The authorities warrant the classification as printed matter under paragraph 403, of lace paper that has been printed with trade-marks, business addresses, decorative designs, etc.-Hamilton v. U. S. (C. C. A.), T. D. 29519; T. D. 29165 (C. C.) and (G. A. 6674) T. D. 28479 reversed.

Paper.-Pieces of paper about 5 inches square, cut from old Government record books, and not further manipulated, which are largely used as goldbeaters' planes, but which also have various other uses, are dutiable under the provision in paragraph 402 for "all other paper not specially provided for," and are not dutiable as manufactures of paper.―T. D. 23667 (G. A. 5124).

Paper Hats, Varnished.-Hats made of paper and coated with varnish are dutiable as manufactures of paper under paragraph 407 at the rate of 35 per cent ad valorem. The fact that the varnish is of greater value than the paper will not alter its classification, as the application of that material did not alter the character of the paper for dutiable purposes. The material still remained paper and is dutiable as such. Dejonge v. Magone (159 U. S., 562) followed.-T. D. 24747 (G. A. 5458).

Paper Napkins ornamented with designs in colors stenciled, stamped, or printed thereon, are dutiable as manufactures of paper under paragraph 407, rather than as "printed matter" under paragraph 403.-Morimura v. U. S. (C. C.), T. D. 29163; (G. A. 6651) T. D. 28350 affirmed.

Paper napkins made of crinkled crepe paper and ornamented with designs in colors, stenciled and stamped or printed thereon from blocks of wood, are dutiable under paragraph 407 as manufactures of paper and not as 'printed

66

matter" under paragraph 403. G. A. 3043 (T. D. 16019) followed, and U. S. 1. Hensel (152 Fed. Rep., 578; T. D. 27856) cited.-T. D. 28350 (G. A. 6651); affirmed by T. D. 29163 (C. C.), supra.

Pasteboard made by pasting together numerous sheets of paper or board is dutiable under paragraph 407 as a manufacture of paper.

Pasteboard thus made differs from press board made after the manner of making paper by running pulp through rollers to the required thickness. G. A. 5034 (T. D. 23385) and G. A. 770 (T. D. 11595).—T. D. 24716 (G. A. 5438).

Post Cards.-Post cards of paper combined with other materials, such as celluloid, silk, or wood, which are the components of chief value, one side of the articles being printed with the words "post card" in various languages, and the other being embossed or sprayed with different floral and decorative effects, are " printed matter" within the meaning of paragraph 403.-U. S. v. Deutsch et al. (C. C. A.), T. D. 30387; T. D. 29808 (C. C.) affirmed and (Ab. 20138) T. D. 29429 reversed.

Souvenir Postal Cards.-Cards composed of paper and soft rubber, the message side of which shows human figures in varying attitudes, colored, Held dutiable as manufactures of paper.-Meffert v. U. S. (T. D. 27430) followed.T. D. 27570 (G. A. 6424).

Feathered Post Cards.-Souvenir post cards, on one side of which appears pictures of birds printed by processes other than lithographic and which are ornamented by feathers, are dutiable as "printed matter" under paragraph 403. Ringk v. U. S. (T. D. 29037) followed.-T. D. 29295 (G. A. 6816).

As to post cards printed with words and pictorial representations and ornamented with feathers, Held that the printing is not insignificant or subordinate in character, but the chief feature, without which the articles would be of no practical value, and that they are dutiable as "printed matter" under paragraph 403, rather than under paragraph 425 as articles composed in chief value of feathers. But this decision would not be precedent for the importation of valuable merchandise under the guise of "printed matter."-Ringk v. U. S. (C. C.), T. D. 29037; Ab. 16863 (T. D. 28438) reversed.

Printed Paper Bags.-Paper bags with printed matter thereon are dutiable as manufactures of paper under the provisions of paragraph 407, and not as printed matter. Kraut v. U. S. (T. D. 26946), cited and followed.-T. D. 27109

(G. A. 6286).

Paper bags elaborately printed with advertising matter are not dutiable as "printed matter," under paragraph 403, but as manufactures of paper, under paragraph 407.-Kraut v. U. S. (C. C. A.), T. D. 26946; T. D. 25829 (C. C.) and (G. A. 5606) T. D. 25087 affirmed.

Serpentines.-The merchandise was classified as manufactures of paper under paragraph 407. The coils of colored paper are invoiced and known as "serpentines." Such articles are a form of confetti; and having been made from paper into completed articles, having a distinctive name and use, they are dutiable as assessed, following G. A. 6260 (T. D. 26992).—Ab. 17662 (T. D. 29267).

Shaving Paper in Pads, classified as manufactures of paper under paragraph 407, was claimed to be dutiable as paper or as printed matter under paragraphs 402 and 403. Protest overruled.-Ab. 21668 (T. D. 29931).

Vegetable Tracing Paper is dutiable at 25 per cent ad valorem under the provision of paragraph 402, for paper not otherwise provided for, and not at 10 per cent ad valorem and 2 cents per pound under paragraph 398.-T. D. 26376 (G. A. 6047).