in 1918, 2,595,738 square yards, valued at $632,203. Imports are usually in rolls of 24 yards and in widths of 30 to 54 inches.

COTTON CLOTH FILLED OR COATED, N. S. P. F.

Description and uses.-The clause includes, besides the articles more specifically provided for below, book cloths, cotton buckram and other cloths stiffened for padding coats, heavily sized shirtings, green cloth (cotton cloth treated with a solution of copper and wax), and various other specialties. There is no one significant item.

OILCLOTHS (EXCEPT OF SILK AND FOR FLOORS).

Description and uses.-The two principal uses of oilcloth are for table, shelf, stair, and wall coverings, and as upholstery material in automobiles, carriages, couches, etc. For the first-named purposes it is made on a thin, pliable, cotton base covered with several coatings of a mixture of linseed oil, benzine, ocher, and other pigments. Sometimes china clay is added for weighting. It is usually finished by printing and varnishing. For upholstery it is called enameled cloth and is a plain-woven cotton fabric coated with varnish.

Production in 1914 was 59,358,872 square yards of table oilcloth, valued at $6,025,348, and 18,357,097 square yards of enameled oilcloth, valued at $2,495,255.

Import statistics group oilcloths under this paragraph with filled or coated cloth n. s. p. f. and with cotton window hollands. The figures for 1914 are 3,018,051 square yards, valued at $420,775; for 1918, 1,066,563 square yards, valued at $279,401.

Export values of "oilcloth and linoleum other than for floors" were $666,684 in 1914 and $1,277,777 in 1918.

COTTON WINDOW HOLLANDS.

Description and uses.-Hollands are used for window shades and are plain-woven cotton fabrics made smooth and opaque by a sizing of oil, starch, and other materials.

Production has been growing and American manufacturers now supply the domestic consumption.

Imports are largely from the United Kingdom, and are usually of higher quality than that made in this country.

WATERPROOF CLOTH.

Description and uses.-All waterproof cloth composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber and india rubber is the component material of chief value, comes under this paragraph. Cloths are waterproofed by treating with rubber, paraffin, etc.; by covering with a copper solution of cellulose and precipitating part of the cellulose; by treating with soluble metallic salts later changed into insoluble salts; and by various other methods. Waterproof cloth is used in the manufacture of raincoats, sailors' and fishermen's garments, tents, automobile tops, etc.

Production supplies the bulk of the domestic demand.

Imports in 1914 were 258,207 square yards, valued at $88,427, of which 176,273 square yards, valued at $61,004, were of cotton and the remainder of other vegetable fibers. In 1918 imports were 323,416 square yards, valued at $178,967, of which 320,269 square yards, valued at $176,848, were of cotton and the remainder of other vegetable fibers.

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INTERPRETATION AND COMMENTS.

So-called green cloth" which has been treated with a solution of copper and wax is dutiable at 25 per cent ad valorem under this paragraph. (T. D. 34062, of 1914.) Green cotton cloth which appears to have been treated or coated with some substance making it smooth and slightly stiff was held properly classified as cotton cloth filled or coated under this paragraph and not dutiable under paragraph 252. (Abstract 37257, of 1915.) Cloth composed in chief value of cotton and in part of silk is dutiable under this paragraph, although the amount of silk in the fabric is insignificant. (G. A. 7471, T. D. 33576, of 1913.) Cotton cloth coated with india rubber, used principally for surgical dressings to protect wounds when washing, etc., although a test showed that water would run through after three or four hours, was held to fall within the provision for waterproof cloth in the act of 1909, the cloth being practically waterproof. The majority, if not all, of so-called waterproof fabrics was declared not absolutely waterproof. (Abstract 25485, T. D. 31568, of 1911.) But cloth used for making automobile coats and dust coats, treated to prevent the surface from spotting, was held not within the provision. It appeared that it was not impervious to water, or nearly so, and if formed into a sack would not hold water. (Abstract 27706, T. D. 32224, of 1912.) Waterproof cloth resembling velvet on one side and a rubberlike fabric on the other, cotton fiber chief value, is within this provision and is not velvet cloth. (5 Ct. Cust. Appls., 215, of 1914.) Filled cloths were held to come within the provisions of paragraph 321 of the act of 1909 regardless of the fact that it was possible to count the number of warp and filling threads of the basic fabric which might, but for the specific provisions of paragraph 321, render the merchandise dutiable under paragraph 315. The words "cotton cloth " or "cloth" wherever used in paragraph 320 of that act have the same meaning the first clause of that paragraph declares they shall have when applied to other paragraphs of Schedule I. (1 Ct. Cust. Appls., 556, of 1911.) Fabric known as cotton hollands cut in lengths of about 6 feet ready for windows and one end having a hem suitable to contain a stick to be inserted, being excluded from the other cotton-cloth provisions of the tariff act of 1909 by the terms of paragraph 320 of that act, and being stipulated to be an article" made from the "fabric known as cotton hollands," and not cotton hollands, was held to fall within paragraph 332 of that act. (3 Ct. Cust. Appls., 191, of 1912.)

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Cotton cloth, coated, with an artificial silk flock, artificial silk chief value, is dutiable as cotton cloth, coated, under this paragraph. In determining its proper classification, the rule applies that an eo nomine provision is more specific than words of general description. The duty is not imposed upon the artificial silk as such, but upon a designated article "cotton cloth, coated." (2 Ct. Cust. Appls., 479,

of 1912.)

Chintz, to which was applied a dressing of starch and dyes giving it a glazed surface, was held not filled or coated. (G. A. 5054, T. D. 23433, of 1901.) (See par. 253.)

ACT OF 1909.

PARAGRAPH 255.

322. Handkerchiefs or mufflers composed of cotton, whether in the piece or otherwise and whether finished or unfinished, if not hemmed, or hemmed only, shall pay the same rate of duty on the cloth contained therein as is imposed on cotton cloth of the same description, weight, and count of threads to the square inch; but such handkerchiefs or mufflers shall not pay a less rate of duty than 45 per centum ad valorem. If such handkerchiefs or mufflers are hemstitched, or imitation hemstitched, or revered, or have drawn threads, they shall pay a duty of 10 per centum ad valorem in addition to the duty hereinbefore prescribed, and in no case less than 55 per centum ad valorem ;

*

ACT OF 1913.

255. Handkerchiefs or mufflers composed of cotton, not specially provided for in this section, whether finished or unfinished, not hemmed, 25 per centum ad valorem; hemmed, or hemstitched, 30 per centum ad valorem.

GENERAL INFORMATION.

Description and uses.-The plain cotton handkerchief, hemmed or hemstitched, not embroidered or adorned, is the staple article of largest domestic manufacture and use. The familiar mufflers are of minor importance.

Production.-Manufacturers buy the finished cloth in the piece, usually already bleached or, less frequently, dyed or printed. It is then cut to size and hemmed or hemstitched, principally by machine, ironed, folded, and boxed for sale. The cloth is of yarns ranging from 30s to 110s, mainly under 60s for men's handkerchiefs and under 80s for women's. Domestic cloth is generally used, prices being no higher than for foreign fabrics.

The total domestic output of handkerchiefs of all kinds in 1914 is estimated at $15,000,000, plain cotton handkerchiefs being two-thirds of the value. The normal output is probably greater, as 1914 was a year of reduced operation. Cotton, linen, and embroidered handkerchiefs are usually made in the same plant, rendering it difficult to treat cotton handkerchiefs separately. The manufacture is centralized in the North Atlantic section, from Rhode Island to Pennsylvania, centering about New York City. Of the 25 largest plants, 11 are located in New Jersey. Large-scale production predominates, although a considerable portion of this manufacture is in small shops and by individuals, who do the cutting, hemming, and embroidering on commission.

Imports. In the import trade, plain cotton handkerchiefs have been much less important than "fancy handkerchiefs,” those of lace or embroidered or otherwise adorned, which are dutiable under paragraph 358 at 60 per centum ad valorem. Imports of plain cotton handkerchiefs have increased under the act of 1913, being valued at $112,499 in 1914 and in 1918 reaching $547,780, about 5 per cent of the domestic output, partly due to the scarcity and advancing price of linen handkerchiefs. The finished hemmed or hemstitched handkerchief has made up the larger part of these imports. Importations of handkerchiefs in the piece, or cut but not hemmed, in 1918 were

less than one-third of the total, and prior to 1916 were practically negligible. The revenue in 1918 was $155,344, or 28.5 per cent ad valorem.

Imports are mainly from the United Kingdom and Switzerland; Ireland was most important in 1918.

INTERPRETATION AND COMMENTS.

Plain drawnwork handkerchiefs were held dutiable under paragraph 322 of the act of 1909, and ornamental drawnwork handkerchiefs under paragraph 349 of the same act. (Abstract 36830, T. D. 34889, of 1914.)

Hemstitched handkerchiefs ornamented with drawnwork are more specifically provided for as "handkerchiefs * ** hemmed or hemstitched," at 30 per cent under this paragraph than as "articles from which threads have been omitted, drawn, punched, or cut, and with threads introduced after weaving, forming figures or designs, not including straight hemstitching," at 60 per cent under paragraph 358. (G. A. 7769, T. D. 35675, of 1915.) (See par. 358.)

Cotton handkerchiefs, not hemmed, of cloth containing yarns, the average number of which exceeds No. 99, are dutiable at 25 per cent under this paragraph, whereas cotton cloth exceeding No. 99, from which such handkerchiefs are made, pays 271 per cent or 30 per cent according to whether or not in the gray.

ACT OF 1909.

PARAGRAPH 256.

324. Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise provided for in this section, 50 per centum ad valorem.

348. Shirt collars and cuffs, composed of cotton, 45 cents per dozen pieces and 15 per centum ad valorem ;

ACT OF 1913.

256. Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or other vegetable fiber and india rubber, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise specially provided for in this section, 30 per centum ad valorem: shirt collars and cuffs of cotton, not specially provided for in this section, 30 per centum ad valorem.

GENERAL INFORMATION.

Description and uses.-This paragraph covers wearing apparel, of which cotton or other vegetable fiber is the component material of chief value, not specially provided for. It excludes wearing apparel wholly of flax, hemp, or ramie (par. 278); knit goods (pars. 259, 260, 261); various small wares enumerated in paragraph 262; and wearing apparel specially ornamented by lace work, embroidery, etc. (par. 358).

Production.-Separate figures for cotton wearing apparel are not available, but it is evident that all but a very small percentage of our increasing demand is supplied here.

Imports.-France is usually the leading source.

Clothing, ready-made, and articles of wearing apparel n. s.p.f..

Total..

1,072, 257

704, 494

Exports.-Canada, Cuba, and Mexico are the principal purchasers.

INTERPRETATION AND COMMENTS.

Tucked shirt bosoms of cotton or flax not embroidered or appliquéd, tuckings chief value, were held dutiable under this paragraph as wearing apparel composed in chief value of cotton rather than as articles made in whole or in part of tuckings under paragraph 358. (6 Ct. Cust. Appls., 120, of 1915.) This decision was followed in classifying untrimmed hats made of cotton braid and thread (Abstract 38935, of 1915) and hat forms or shapes composed in chief value of cotton netting (Abstract 38719, of 1915) under this paragraph as cotton wearing apparel. This paragraph was also held more specific than manufactures or rubber for gloves composed of cotton and rubber, used by electricians and linemen (Abstract 37512, of 1915), and more specific than articles made from pile fabrics (par. 257) for bibs made of cotton terry cloth (Abstract 38388, of 1915). Slippers made of cotton and leather, the parts of the slippers composed of each of the two materials being made separately for use in producing the completed article, cotton in chief value, were held dutiable under paragraph 324 of the act of 1909. In determining the component of chief value in merchandise of this kind, inquiry will be made to discover at what stage the several component parts were united to form the completed whole; that stage will be "its condition as found in the article." Here the expense of sewing the pieces of cotton cloth together in preparation for uniting them with the leather parts entered into the value of the cotton so employed. (2 Ct. Cust. Appls., 143, of 1911.) In the case of Chinese shoes, leather was the greatest in value of any single component, but cotton and ramie together constituted the component in chief value. They were also held dutiable as wearing apparel within this paragraph on the ground that the phrase "composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value" should be interpreted as if the conjunction "or" were “and.” (Abstract 43034, of 1919.) Insoles for shoes in chief value of cotton (Abstract 43219, of 1919) and insoles for shoes made from the manu