excluded from paragraph 281 by the provisions "not dyed, colored, stained, painted, printed, or bleached," and are properly dutiable at 35 per cent ad valorem as manufactures of vegetable fiber (par. 284). Overruled by T. D. 35268 (G. A. 7705) above.-T. D. 34492 (G. A. 7568).

DECISIONS UNDER THE ACT OF 1897.

Painted Jute Bags.-The merchandise consisted of secondhand jute potato bags, upon the sides of which are dyed, stained, painted, or printed a hollow diamond of almost continuous outline, and the word "potato" in large letters. They were classified under the provision in paragraph 343 for bags or sacks "not dyed, colored, stained, painted, or printed," etc. The importers contend that these bags should have been classified as manufactures of vegetable fiber. under paragraph 347. The board found the dyed, stained, painted, or printed portion of the bags to be substantial, and, on the authority of G. A. 4997 (T. D. 23286) and G. A. 5105 (T. D. 23618), sustained the importers' contention.-Ab. 6105.

Secondhand burlap flour bags made of single jute yarns, bearing a fanciful design in two colors, consisting of an ornamental arrangement of dots and other figures, with words referring to the original contents of the bags, and including a facsimile of the device frequently found on the heads of flour barrels, are held to be printed, painted, or colored, within the meaning of paragraph 343, which relates to such bags when not subjected to those processes. Being, therefore, excluded from said paragraph, such bags are properly dutiable under paragraph 347, covering “all manufactures of flax, hemp, ramie, or other vegetable fiber, not specially provided for." Koscherak v. U. S. (98 Fed. Rep., 596; 39 C. C. A., 166) applied.-T. D. 23870 (G. A. 5177).

Striped Jute Bags.-Bags of single jute yarns, containing a colored or dyed stripe, 1 inch wide, are substantially dyed or colored, and are excluded from the provisions of paragraph 343, which includes only such bags as are not colored, dyed, etc.

Bags, however, containing only a single colored stripe, trivial in value and character, are not colored or dyed bags, and fall under the provisions of said paragraph 343, if otherwise coming within its descriptive terms. In re Delta Bag Co. (G. A. 4997) followed.-T. D. 23618 (G. A. 5105).

Bags of single jute yarns, each side of a bag having two stripes of colored yarns, which constitute 7.5 per cent of the warp, are dutiable under the tariff act of 1897 at the rate of 45 per cent ad valorem under paragraph 347 as "manufactures of vegetable fiber not specially provided for," and not under paragraph 343 as "bags or sacks made from plain woven fabrics, of single jute yarns, not dyed, colored," etc. Seeberger v. Schlesinger (152 U. S., 587), Seeberger v. Farwell (139 id., 608), Magone v. Luckemeyer (id., 612), Johnson v. U. S. (suit 3121, Circuit Court for the Southern District of New York, decided Apr. 29, 1901), In re Young (G. A. 3517), and In re Johnson (G. A. 4705) followed.-T. D. 23286 (G. A. 4997).

Twilled Jute Bags.-A twilled jute fabric or bag is one in which the weft thread is alternately raised over two or more warp threads and past under one of such, or vice versa, this process being so alternated in regular order across the fabric that a diagonal effect is produced. The process of fabrication and not the effect produced is the distinguishing feature.-G. A. 6063 (T. D. 26445) followed.-T. D. 27632 (G. A. 6448),

Twilled Jute Fabrics.-A twilled as distinguished from a plain woven fabric is one in the process of the weaving of which the shuttle carries the woof thread over one and under two or more warp threads, producing thereby the twilled effect.-T. D. 26445 (G. A. 6063).

282. Handkerchiefs composed of flax, hemp, or ramie, or of which these substances, or any of them, is the component material of chief value, whether in the piece or otherwise, and whether finished or un1913 finished, not hemmed or hemmed only, 35 per centum ad valorem; if hemstitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered, initialed, or in part of lace, 40 per centum ad valorem.

356. Handkerchiefs composed of flax, hemp, or ramie, or of which these substances, or either of them, is the component material of chief value, whether in the piece or otherwise, and whether finished or unfin1909 ished, not hemmed or hemmed only, 50 per centum ad valorem; if hemstitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered, initialed, or in part of lace, 55 per centum ad valorem.

1897

1894

345. Handkerchiefs composed of flax, hemp, or ramie, or of which these substances, or either of them, is the component material of chief value, whether in the piece or otherwise, and whether finished or unfinished, not hemmed or hemmed only, 50 per centum ad valorem; if hemstitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered or initialed, 55 per centum ad valorem.

(Not enumerated.)

1890 (Not enumerated.)

Drawn Work-Not Imitation of Lace.-Linen handkerchiefs, revered and hemstitched, and having an inner ornamental bordering of geometrical openwork produced by drawn threads, are dutiable at 55 per cent ad valorem under paragraph 345, and not under paragraph 339.

There are, however, styles of ornamentation produced by drawing, looping, interlacing, and otherwise manipulating the threads in woven fabrics, which closely resemble lace, and such articles are dutiable under paragraph 339.T. D. 21716 (G. A. 4587).

Flax Squares-Hemmed Handkerchief Centers.-Held that unhemmed squares and other figures cut from flax cloth, the principal use of which is in the manufacture of handkerchiefs, are dutiable as unfinished handkerchiefs, under paragraph 345.

Held that certain linen squares, ranging in size from 6 by 6 inches to 9 by 9 inches, with a hem not exceeding 1 inch in width, which are used chiefly as centers for lace handkerchiefs, are dutiable as hemstitched handkerchiefs, under paragraph 345.-T. D. 26148 (G. A. 5963).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Cambric Linen Handkerchiefs cut from the piece and hemmed and stitched abroad are free as linen cambric and are not dutiable as ready-made clothing or as manufactures of hemp or as millinery.—Sheldon v. Swartwout (47 Niles' Reg., 189), 21 Fed. Cas., 1242.

Linen Pocket Handkerchiefs, hemstitched or hemmed, are dutiable as linens and not as articles worn by men, women, or children made up wholly or in part by hand.

It seems that a distinction has always been recognized and acted upon between articles worn upon the person and articles carried about the person.Richardson v. Lawrence (1 Blatchf., 501), 20 Fed. Cas., 717.

1913

283. Plain woven fabrics, not including articles, finished or unfinished, of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, including such as is known as shirting cloth, 30 per centum ad valorem.

357. Woven fabrics * * * not specially provided for in this section, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, weighing four and one-half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, 1 cents per square yard; containing more than sixty and not more than one hundred and twenty threads to the square inch, 24 cents per square yard; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard; containing more than one hundred and eighty threads to the square inch, 9 cents per square 1909 yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem: Provided, That none of the foregoing * * fabrics in this

1897

paragraph shall pay a less rate of duty than 50 per centum ad valorem. Plain woven fabrics, not including articles, finished or unfinished, of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, including such as is known as shirting cloth; weighing less than four and one-half ounces per square yard and containing more than one hundred threads to the square inch, counting the warp and filling, 35 per centum ad valorem; weighing less than four and one-half ounces per square yard and containing not more than one hundred threads to the square inch, 30 per centum ad valorem.

346. Woven fabrics * * not specially provided for in this Act, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, weighing four and one-half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, 1 cents per square yard; containing more than sixty and not more than one hundred and twenty threads to the square inch, 2 cents per square yard; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, 6 cents per square yard; containing more than one hundred and eighty threads to the square inch, 9 cents per square yard, and in addition thereto, on all the foregoing, 30 per centum ad valorem: Provided, That none of the foregoing articles in this paragraph shall pay a less rate of duty than 50 per centum ad valorem. Woven fabrics of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, including such as is known as shirting cloth, weighing less than four and one-half ounces per square yard and containing more than one hundred threads to the square inch, counting the warp and filling, 35 per centum ad valorem. 1894 (No corresponding provision.)

1890

(No corresponding provision.) 1883 (No corresponding provision.)

DECISIONS UNDER THE ACT OF 1913.

Flax Crash, classified as manufactures of flax under paragraph 284. The warp threads in the border are colored, but they are single threads, and the weft threads pass over one and under one warp thread in the border as well as

in the body of the fabric, the same as in the merchandise passed upon in Ab. 37996, where it was held to be plain woven. The claim under paragraph 283 was sustained. U. S. v. Douglas (6 Ct. Cust. Appls., -; T. D. 35342) distinguished.-Ab. 38772. Bordered Flax Crash.-Flax crash having a colored border, classified under paragraph 284, the colored border made by using colored warp threads, the weft threads passing over one and under one warp thread throughout the fabric, the weave of the border being the same as in the body of the fabric, was held dutiable as plain woven flax fabrics (par. 283), as claimed. U. S. v. Douglas (6 Ct. Cust. Appl3⁄4., —; T. D. 35342)) followed as to such merchandise having the weave in the body of the fabric different from the border.-Ab. 37996.

Bordered Crash.-These goods were so woven as to produce a distinctly discernible border the whole length of the piece, and this border, whether in color or plain white, constitutes a figure. Irrespective of the particular machinery employed in producing this effect the goods were figured and not plain

woven.

The testimony fails to show that there was, prior to the enactment of the tariff law of 1913, any recognized class of goods in the trade known as plain woven fabrics."

Prior to the enactment of the present law this court, in White v. U. S. (3 Ct. Cust. Appls., 382; T. D. 32968), had held goods like these in question excluded from the term "plain woven fabrics." It is this decision, rather than an administrative practice, that the Congress must be presumed to have followed.-U. S. v. Douglas & Berry et al. (Ct. Cust. Appls.), T. D. 35342; (G. A. 7608) T. D. 34813 reversed.

39

Flax Card Cloth.-The test of whether or not a fabric is "plain woven (par. 283) is the appearance its weave presents, and not the manner of its weaving.

Card cloth in chief value of flax, known in the textile industry as a "plain double weave," woven double by an intricate and elaborate method for the purpose of increasing its weight and strength, but presenting by its weave a plain, as distinguished from a figured or twilled, effect, is dutiable as “plain fabrics" (par. 283), and not as "manufactures of flax" (par. 284).-Stone & Downer Co. v. U. S. (Ct. Cust. Appls.), T. D. 36908; (G. A. 7860) T. D. 36175 reversed.

Flax Fabrics, With Triple Warp and Double Weft.-The fabrics were found to have a triple warp and a double weft throughout, not figured in any manner, having a perfectly plain appearance and the weave uniform throughout. They were held to be plain woven, dutiable under paragraph 283. G. A. 4097 (T. D. 19098), affirmed in U. S. v. Lamb (99 Fed., 262), G. A. 7222 (T. D. 31588), affirmed in White v. U. S. (2 Ct. Cust. Appls, 327; T. D., 32054), and U. S. v. White (3 Ct. Cust. Appls., 382; T. D. 32968) followed.-Ab. 38771.

Huck Toweling, classified as a manufacture of flax under paragraph 284, was claimed dutiable as plain woven fabric (par. 283). Protests overruled. Ab. 25653 (T. D. 34468) followed.-Ab. 37000 (T. D. 34984).

Plain Woven Flax Fabrics Under 12 Inches in Width.-It was returned for duty at 30 per cent ad valorem under paragraph 283.

Protestants claim that said merchandise is dutiable at 25 per cent ad valorem under paragraph 262.

The former paragraph refers to a general class of goods made from particular substances, while the latter refers to a specific class of goods made from

a variety of substances-vegetable fibers. The former is specific as to material, while the latter is specific as to goods. We conclude that the two paragraphs are equally specific as regards this merchandise, and the importation comes within the law laid down in paragraph 386 that "if two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates."-Ab. 37256.

DECISIONS UNDER THE ACT OF 1909.

Chain-Bordered Crash not Plain Woven Fabrics. Where two weaves, each of which if alone employed would result in a plain woven fabric as an entirety, are in fact combined and contrasted in the same fabric, as here, the result must be a figured fabric and it is aptly designated "chain-bordered " crash to distinguish it from goods without such figure or design. It is dutiable under paragraph 358.-U. S. v. White & Co. (Ct. Cust, Appls.), T. D. 32968; (G. A. Ab. 28427) T. D. 32488 reversed.

Flax Pillow Tubing imported in 20 or 30 yard lengths, assessed as manufactures of flax under paragraph 358, was held dutiable as plain woven fabrics (par. 357).-Ab. 34361 (T. D. 34026).

Flax Scarfing, with a Hem and Hemstitching.-The merchandise is not an article finished or unfinished, but it has been advanced beyond condition as a plain woven fabric. By its weight it is excluded from the first part of paragraph 357, and by its condition it is excluded from the last part of that paragraph. It falls within paragraph 358.-Lamb, Finlay & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35386; (G. A. Ab. 35021) T. D. 34279 affirmed.

Scarfing composed of flax advanced beyond the condition of a plain woven fabric by hemstitching or spoke stitching, classified under paragraph 358, was claimed dutiable under the provision for plain woven fabrics in paragraph 357. Protests sustained.-Ab. 31690 (T. D. 33280).

Huck Toweling, woven in such a manner that the weft threads appear at regular intervals in groups on the surface of the fabric, making a dotted or figured effect, was held not to be plain woven fabrics under paragraph 357, but properly dutiable as assessed under paragraph 358. White v. U. S. (2 Ct. Cust. Appls., 327; T. D. 32054) and U. S. v. White (3 Ct. Cust. Appls., 382; T. D. 32968) followed.-Ab. 35653 (T. D. 34468).

Linen Damask.-Plain woven fabrics are to be distinguished by their not having twilled or figured effects produced in the process of weaving.

The evidence shows that linen damask is not a plain woven fabric and it was properly held to be dutiable under paragraph 358, "all woven articles and all manufactures of flax not specially provided for."-White & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32054; (G. A. 7222) T. D. 31588 affirmed.

DECISIONS UNDER THE ACT OF 1890.

Crash or Canvas Manufactured from Tow of Flax containing less than 100 threads to the square inch is a manufacture of flax.-T. D. 11882 (G. A. 873), T. D. 14056 (G. A. 2107).

1913

284. All woven articles, finished or unfinished, and all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these substances, or any of them, is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem.