II, 70 Articles on both dutiable list and free list are dutible. are of the character of handkerchiefs. "By whatever name known". Cabinet work not confined to movable furniture.. IV, 38, 486 VIII, 301 II, 70, 123, 314, 317, 342, 350, 408, 411, 459, 471, 477; III, 112, 184, 230, 240, 316, 430; Composed of meaning in chief value of. "Composed of," "made of," and similar phrases... I, 222 Conflict of laws, prior cases not to be pursued under 1922 act. IV, 344; VI, 46 103, 104, 134, 137, 139, 218, 250, 253, 255, 306 XII, 290 Conflict of laws, shortage reported under earlier act must be allowed on withdrawal under later XII, 410 Descriptive and denominative terms.. Descriptive phrase relates to immediate antecedent- Dictionary definition rejected.. Double enumeration, highest rate rule.. V, 377 V,84 I, 120; II, 70; XII, 200 Double enumeration, no presumption that subsequent paragraph prevails over a preceding II, 151 Ejusdem generis rule- Cases involving... IV, 480; V, 95; I, 252, 465, 477; II, 112; I, 252; IV, 287; II, 181, 422; I, 374; II, 181; VII, 114 VI, 190 III, 57, 6789 VII, 371 V, 459 II, 317, III, 260, 265, 301 III, 479; VII, 1, 18, 367; VIII, 1; XI, 314 I, 171; II, 92, 399; III, 204; VI, 207, 273, 275; VIII, 422 Expressed exception excludes every other possible exception. Favored that gives effect to obvious intent of statute.. Favored that levies higher duty on advanced forms of manufacture. "Fit only for" refers to commercial fitness. "Fraud" (18 Stat. L., 186). Furnished by statute itself.. I, 237; II, 389; III, 204 V, 357 V, 56 V, 178 II, 101; IV, 496; VII, 430 V, 121; XII, 359 V, 273 I, 158, 542; II, 399, 444, 450; V, 320; XII, 377 I, 122; IV, 47; V, 28 VII, 243 VI, 105, 108; XII, 62 VI, 201, 503; VII, 18, 66, 213, 394, 454; VIII, 1, 68, 102, 116, 137, 283; IX, 18, 153; XI, 131, 139, 345; XII, 62 "Including" as a word of extension. Inconsistent customs practice... Intent of legislature justifies reform of provision.......... Intent of legislature prevails over commercial meaning. II, 80 II, 46 XII, 215 Language of statute may be altered to carry out intent. II, 80; V, 273 ..I, 457, 556; II, 70, 95, 112, 203, 301, 317, 368, 374, 515; III, 97, 220; II, 440 IV, 252 IV, 42; VII, 56 Liberal favored in case of goods for college use.. "Like articles," what are.. Limitation of subject matter applies to whole paragraph.. Liquor, outage. (See liquor.) "Made of" held not to be equivalent to "in chief value of”. Articles in part of braids than manufactures in chief value of silk. Baskets of bamboo than manufactures of wood.. Budding and pruning knives than agricultural implements.. Calfskins tanned and dressed than grain leather.. Ceramic color than pigment n. s. p. f.......... II, 296; III, 117, 273, 276, 430 Cherries sulphured or in brine than cherries prepared or preserved in any manner. Cider than fruit juice or sirup n. s. p. f... Coal-tar colors than lakes, n. s. p. f.... Cloth in part of wool than manufactures in chief value of india rubber. III, 161 VI, 483 Dress goods in part of wool (1909) than fabrics in chief value of silk (1913)... Lace window curtains than curtains or Jacquard figured upholstery goods. Construction-Continued. More specific provision-Continued. Volume and page Oriental rugs than rugs in part of wool... Oriental drawings and sketches than works of art.. Projection lens than optical instruments.. Rule as to printing records. Smokers' articles than leather cases.... Smokers' articles than manufactures of wood.. Staves than manufactures of wood... Tamarinds than fruits in sugar.. Tiles, no competition in par. 72 (1913). XI, 548 XI, 275 Printed matter than manufactures of bibulous paper (printed blotters). XI, 464 VII, 169 VIII, 332 I, 377 X, 162 XI, 107 II, 380 XI, 13 prepared" than "seaweed unmanufactured" (noritsukudani)....... XII, 463 VII, 299 N. S. P. F. Clause affects classification only when specificity is equal.. .......... IX, 124; XI, 102; XII, 502 IV, 252, 298, 430; VI, 192 Negative provision, effect of... Not favored that imposes higher duty on interior product.. I, 309 V, 183 Not favored that imposes higher duty on inferior product, exception.. XII, 384 V, 320 XII, 212 Not favored that imposes higher duty on material than on finished product.. "Notes on Tariff Revision" as aid to.. I, 152; II, 350, 399, 411, 459, 485, 515; III, 120, 168, 183, 276, 301, 321, 370, 475; IV, 11, 29; V, 95, 256, 273, Of proviso reducing duties on leather (1909). Of paragraph 358, act of 1913... Of paragraph 920, act of 1922.. Of paragraph 1430, act of 1922.. Of proviso to lace paragraph (1909). Of repealing section of tariff law. Of stained glass windows provision (1913). Of steel material paragraph (1897). Of tea covering paragraph (1913).. Of tile paragraph (22, act of 1913). Of wire paragraph (1909).. Of zinc material paragraph (1909). "Or," "and" construed as.. "Or" meaning both "or" and “and”. "Or" not meaning "and". "Other paragraph" does not mean other provision in same paragraph. Presumption that commercial meaning is same as ordinary meaning. Presumption that Congress recognizes change in meaning of words.. Presumption that words mean the same in same statute.. Prior decisions based on meager records.... Prior decisions involving commercial designation.. II, 399; III, 184; XII, 377 XI, 131, 134 III, 204; XII, 62 IV, 42 I, 152; I, 556 VI, 128 Relative specificity does not depend on presence or absence of n. s. p. f. phrase. Report of committee as aid to.. Retroaction not favored.. Rule disappears when reason for it disappears. Sauces of all kinds. Scope of paragraph limited by heading. Scope of paragraph not limited by heading. Specific designation embraces all forms of goods named. Specific designation held not to control.. Statute relating to ship's equipment.. Statutes must be construed as written. Statutory distinctions disregarded.. Strict when required.. Subsequent statutes as a guide to.... Appliquéd.. Cut or uncut.. Cutting into specified lengths. Decoration... Embroidered. Filled or unfilled. Hemstitched Shelled or unshelled. "Unwrought". V, 261 IV, 58 XII, 121 VI, 146 XII, 93, 103, 104, 218, 266 II, 471 VIII, 27 VI, 137 IV, 392 IV, 64; V, 465; XI, 199 IV, 378; VI, 395; VII, 89, 213, 353, 361, 364, 485 VI, 146; VII, 166 II, 11, 15, 70, 125, 481, 526; III, 265; IV, 5; V, 134, 178, 304, 331; VI, 443, 467 III, 528; IV, 38, 486 VII, 285 VI, 128 VI, 92, 97, 273 I, 93; II, 368 IV, 81, 486; VII, 285 V, 56 IV, 81, 486 VII, 454 Use.. Tariff hearings as aid.. VII, 287, 296, 309, 406 Tariff subheadings as a guide to.. I, 104, 529: III, 341; IV, 392; VI, 137; X, 201 Terms that refer to final conditions rather than process of manufacture. That has effect of levying prohibitory duties.. That levies a lower duty on the finished articles than on material from which made. V, 506 II, 65, 389 Consular invoice's date governing currency conversion under 1921 act.. |