Cust. Appls., 425; T. D. 32173). The importers, however, do not claim under that paragraph, but have limited themselves to the contention that the merchandise is dutiable directly or by similitude under paragraph 115, which claim can not be upheld.-U. S. v. Stouffer Co. (Ct. Cust. Appls.), T. D. 32351; (G. A. Ab. 25501) T. D. 31568 reversed.

DECISIONS UNDER THE ACT OF 1890.

Small Grindstones held dutiable as such and not free as whetstones.T. D. 13679 (G. A. 1917).

101. Slates, slate chimney pieces, mantels, slabs for tables, roofing 1913 slates, and all other manufactures of slate not specially provided for in this section, 10 per centum ad valorem.

116. Slates, slate chimney pieces, mantels, slabs for tables, roofing 1909 slates, and all other manufactures of slate not specially provided for in this section, 20 per centum ad valorem.

120. Slates, slate chimney pieces, mantels, slabs for tables, rooting 1897 slates, and all other manufactures of slate not specially provided for in this Act, 20 per centum ad valorem.

1894

1890

{

108. Slates, slate chimney pieces, mantels, slabs for tables, and all other manufactures of slate not specially provided for in this Act, 20 per centum ad valorem.

109. Roofing slates, 20 per centum ad valorem.

130. Slates, slate chimney pieces, mantels, slabs for tables, and all other manufactures of slate not specially provided for in this Act, 30 per centum ad valorem.

131. Roofing slates, 25 per centum ad valorem.

131. Slates,

* slate chimney pieces, mantels, slabs for tables, 1883 and all other manufactures of slate, 30 per centum ad valorem. 132. Roofing slates, 25 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1890.

Slate for Pencils.-Small pieces of slate, to be placed in wood cases and used as slate pencils, are manufactures of slate and not slate pencils.-T. D. 11228 (G. A. 587).

SCHEDULE C-METALS AND MANUFACTURES OF.

102. Chrome or chromium metal, ferrochrome or ferrochromium, ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten, ferro1913 vanadium, molybdenum, titanium, tantalum, tungsten or wolfram metal, and ferrosilicon and other alloys used in the manufacture of steel, not specially provided for in this section, 15 per centum ad valorem.

184. Chrome or chromium metal, ferrochrome or ferrochromium, ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten, ferrovanadium, molybdenum, titanium, tantalum, tungsten or wolfram metal, val1909 ued at $200 per ton or less, 25 per centum ad valorem; valued at more than $200 per ton, 20 per centum ad valorem; ferrosilicon containing not more than 15 per centum of silicon, $5 per ton; ferrosilicon containing more than 15 per centum of silicon, 20 per centum ad valorem.

Chrome Metal, Molybdenum, Tungsten Metal, etc.-Chromium, chrome metal, molybdenum, molybdenite, and other similar substances used for hardening of steel are dutiable under the provisions of paragraph 122 by similitude to ferromanganese. G. A. 6173 (T. D. 26788), and the authorities therein cited, followed.-T. D. 26901 (G. A. 6227).

Ferroalloys.

So-called ferroalloys-ferrochrome, ferrotungsten, and ferrovanadium-are dutiable under paragraph 122 as ferromanganese by similitude rather than as unwrought metals under paragraph 183. U. S. v. Lavino (T. D. 30168), affirming 171 Fed. Rep., 245 (T. D. 29764), followed.-T. D. 30441 (G. A. 6992).

The alloys ferrochrome, ferrovanadium, and ferrotungsten are dutiable by similitude as ferromanganese under paragraph 122.

The provision in paragraph 183 for "unwrought" metals does not include ferroalloys, which, though they can be wrought into different forms and shapes, are not to any extent shown to be imported to be themselves wrought into useful articles, but are generally used for imparting certain qualities to steel in the process of its manufacture.

UNIFORMITY OF DECISIONS.-Uniformity of decisions, especially in administering the tariff act, is most desirable.-U. S. v. Lavino; U. S. v. Hempstead; U. S. v. Hampton; (C. C. A.), T. D. 30168; T. D. 29764 (C. C.) affirmed and (G. A. 6755) T. D. 28948 reversed.

Ferrochrome, ferromolybdenum, ferrophosphate, ferrotitanium, ferrotungsten, ferrovanadium, and other similarly constituted materials, Held to be dutiable

at the same rate as ferromanganese under paragraph 122 by virtue of the "similitude clause," section 7. U. S. v. Roessler & Hasslacher Chemical Co. (137 Fed. Rep., 770; T. D. 26127) followed.-T. D. 26788 (G. A. 6173).

Ferrochrome, ferrotungsten, ferromolybdenum, and ferrovanadium, which are mixtures of iron with chromium, tungsten, molybdenum, and vanadium, respectively, obtained by smelting, which are not wrought or manufactured by themselves into any article, but are used always in connection with some other materials, as with steel as an alloy, are not dutiable as "metals unwrought" under paragraph 183, but by virtue of the similitude clause in section 7 at the rate applicable to "ferromanganese,” enumerated in paragraph 122.—U. S. v. Roessler & Hasslacher Chemical Co. (C. C. A), T. D. 26127.

Manganese and Iron Alloy.-So-called alloys composed of manganese, iron and tin, and copper and tin, respectively, held to be dutiable as unwrought metals under the provisions of paragraph 183. Thomas v. William Cramp & Sons Ship & Engine Building Co. (T. D. 27034), affirming Cramp et al. v. U. S. (139 Fed. Rep., 303; T. D. 26595), and reversing Ab. 1530 (T. D. 25312), in part cited; U. S. v. Roessler & Hasslacher Chemical Co. (137 Fed. Rep., 770; T. D. 26127), compared.-T. D. 27107 (G. A. 6284).

DECISIONS UNDER THE ACT OF 1894.

Ferrochrome is dutiable at $4 per ton under paragraph 110, by virtue of section 4. U. S. v. Dana (99 Fed. Rep., 433, reversing G. A. 3715) followed. To entitle an importer to the benefit of the similitude clause, on appeal by protest from the action of the collector, that clause must be claimed in the protest. Hahn v. Erhardt (78 Fed. Rep., 620) followed.-T. D. 22161 (G. A. 4699).

DECISIONS UNDER THE ACT OF 1890.

Chrome Iron, or alloy of iron and chromium, imported in lumps contained is casks, is dutiable as unwrought metal and not as pig iron or spiegeleisen.— T. D. 13966 (G. A. 2071).

103. Muck bars, bar iron, square iron, rolled or hammered, round 1913 iron, in coils or rods, bars or shapes of rolled or hammered iron not specially provided for in this section, 5 per centum ad valorem.

1909

1897

119. Bar iron, muck bars, square iron, rolled or hammered, comprising flats not less than one inch wide nor less than three-eighths of one inch thick, round iron not less than seven-sixteenths of one inch in diameter, three-tenths of 1 cent per pound.

120. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled or hammered iron, not specially provided for in this section, six-tenths of 1 cent per pound: * Provided further, That all iron bars, * *, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of $8 per ton.

**

123. Bar iron, square iron, rolled or hammered, comprising flats not less than one inch wide nor less than three-eighths of one inch thick, round iron not less than seven-sixteenths of one inch in diameter, sixtenths of 1 cent per pound.

124. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled or hammered iron, not specially provided for in this Act, eight-tenths of 1 cent per pound: Provided further, That all iron bars, *, in the manufac ture of which charcoal is used as fuel, shall be subject to a duty of $12 per ton.

* *

* *

1894

1890

1883

111. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not specially provided for in this Act, eight-tenths of 1 cent per pound: Provided further, That all iron bars, * *, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of $12 per ton.

112. Bar iron, rolled or hammered, comprising flats not less than one inch wide nor less than three-eighths of one inch thick, six-tenths of 1 cent per pound; round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, six-tenths of 1 cent per pound; flats less than one inch wide, or less than three-eighths of one inch thick, round iron less than threefourths of one inch and not less than seven-sixteenths of one inch in diameter; and square iron less than three-fourths of one inch square, six-tenths of 1 cent per pound.

135. Bar iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of 1 cent per pound; round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, nine-tenths of 1 cent per pound; flats less than one inch wide, or less than three-eighths of one inch thick; round iron less than threefourths of one inch and not less than seven-sixteenths of one inch in diameter; and square iron less than three-fourths of one inch square, 1 cent per pound.

136. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not specially provided for in this Act, 1.1 cents per pound: * * * Provided further, That all iron bars, * * in the manufacture of which charcoal is used as fuel, shall be subject to a duty of not less than $22 per ton.

148. Bar iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of 1 cent per pound; comprising round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, 1 cent per pound; comprising flats less than one inch wide, or less than three-eighths of one inch thick; round iron less than three-fourths of one inch and not less than seven-sixteenths of one inch in diameter, and square iron less than three-fourths of one inch square, 1.1 cents per pound: Provided further, That all iron bars,

* * *

* * * in the manufacture of which charcoal is used as fuel, shall be subject to a duty of $22 per ton.

150. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron not specially enumerated or provided for in this Act, 1.2 cents per pound.

DECISIONS UNDER THE ACT OF 1913.

inch

Bar Iron.-Round bar iron imported in 10-foot lengths and 1, §, and in diameter, recognized in the trade and commerce as bar iron and not as wire rods, held dutiable as bar iron (par. 103) rather than as wire rods (par. 113).-Ab. 39871 followed in Abs. 40237 and 40372.

DECISIONS UNDER THE ACT OF 1909.

Muck Bars made by the charcoal process are not included in the last proviso to paragraph 120, but are dutiable under the eo nomine provision for such goods in paragraph 119.

Only such articles as are enumerated and provided for in paragraph 120 are covered by the last proviso to said paragraph, as by its terms it is not manifest that the proviso was intended to have other application.-T. D. 31494 (G. A. 7205).

DECISIONS UNDER THE ACT OF 1897.

Charcoal Iron.-There is no distinction between "bar iron" provided for in paragraph 123 and "iron bars" provided for in paragraph 124, and such

merchandise is not distinguished by any trade term or recognition. Held, therefore, that iron bars made by the charcoal process are included in the last proviso to paragraph 124, and are dutiable thereunder at the rate of $12 per ton, and are not taken out of its operation by virtue of the provision for "bar iron" in paragraph 123. Milne v. U. S. (115 Fed. Rep., 410) cited and followed; G. A. 4834 reversed as to this particular merchandise.-T. D. 23833 (G. A. 5166).

PROVISO TO PARAGRAPH 124.-The proviso to paragraph 124 is limited in its operation to the paragraph itself, and does not extend beyond it. Only such classes of iron as those provided for by that paragraph which may be manufactured by the use of charcoal as a fuel are covered thereby and all classes of iron specially provided for in other paragraphs of the act are not included. U. S. v. Dickson (15 Pet., 141); U. S. v. Newhall (91 Fed. Rep., 529); U. S. v. Slazenger (not yet published) cited and followed. Modified in T. D. 23833, supra.-T. D. 22708 (G. A. 4834).

Muck Bars.-In regard to imported muck bars, produced by converting pig iron into wrought iron in the puddling furnace, and then rolling the wrought iron through a set of rolls from which it comes in the form known as muck bar, Held that iron in this condition is dutiable under paragraph 123 as “bar iron," and not under paragraph 135, relating to "steel in all forms and shapes not specially provided for," nor under the first proviso in paragraph 124, covering "iron in forms less finished than iron bars and more advanced than pig iron."-Moorhead v. U. S. (C. C.), T. D. 24974; (G. A. 5311) T. D. 24324 affirmed.

1913

104. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, sashes, frames, and building forms, together with all other structural shapes of iron or steel, whether plain, punched, or fitted for use, or whether assembled or manufactured, 10 per centum ad valorem

121. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural 1909 shapes of iron or steel, not assembled, or manufactured, or advanced beyond hammering, rolling, or casting, valued at nine-tenths of 1 cent per pound or less, three-tenths of 1 cent per pound; valued above nine-tenths of 1 cent per pound, four-tenths of 1 cent per pound.

125. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and 1897 bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, fivetenths of 1 cent per pound.

113. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and 1894 bulb beams, and building forms together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, six-tenths of 1 cent per pound.

137. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and 1890 bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, nine-tenths of 1 cent per pound.

1883

178. Iron or steel beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, 14 cents per pound.