agraph 365 of Schedule K, which provides for "women's and children's dress-goods, coat-linings, Italian cloths, and goods of like description, composed in part of wool, worsted, the hair of the alpaca, goat, or other animals." If not dutiable under this provision, they fall into paragraph 363. The question is then narrowed down to whether lastings are goods of like description to Italian cloths. It is shown by the papers that lastings are made of heavy two fold worsted warps and coarse cotton weft, while Italian cloths are made of fine cotton warps and fine single worsted wefts, Italians being much lighter fabrics than lastings. Their uses are not similar, Italian cloths being used mainly for coat-linings, while lastings are for shoe purposes, and their quality is not similar. To determine whether the goods are of like description to those enumerated in the tariff, reference must be had to some standard. In Butterfield against Merritt, the test whether certain goods were of "like description" was chiefly the uses to which they were applied. It was also held that the term "goods of like description" and that" or for similar use" were to be construed as practically convertible. In Stewart v. Maxwell, 16 Howard, 160, cited with approbation in Arthur, collector, v. Fox, Supreme Court, October term, 1882, the court applied the same test to the similitude clause, section 2499, Revised Statutes. Upon these views the Secretary has directed the classification of lastings under paragraph 363 of Schedule K, which makes the duty dependent upon the value of the goods per pound. Action will be taken accordingly. (6137.) TREASURY DEPARTMENT, February 13, 1884. TOILET MATS OF SILK, COTTON, AND WORSTED.-The Department is in receipt of your letter of the 1st instant, submitting the appeal (3242i) of Messrs. Mandel Brothers from your assessment of duty at the rate of 50 per cent ad valorem on certain embroidered mats imported by them (entry No. 6178), November 21, 1883. The appellants claim that the mats in question are entitled to entry at the rate of 40 per cent ad valorem, as "cotton embroideries," under the Department's decision of February 10, 1883 (not published). The appraiser reports that the mats are toilet or table mats or squares, made of silk-faced velvet or plush, with a lining or back of cotton, and a narrow worsted fringe, of trifling value, around the edge, and embroidered to a small extent on the surface, and that, in his opinion, silk is the component of chief value. From this description of the mats, the Department is of opinion that they are not entitled to entry as "cotton embroideries," and that they were properly classified as manufactures of which silk is the component of chief value. Your decision is hereby affirmed. The decision to which the appellants refer is not applicable to goods imported under the act of March 3, 1883. (6169.) TREASURY DEPARTMENT, March 15, 1884. MOURNING-BANDS FOR HATS.-The Department is in receipt of your letter of the 15th of November last, transmitting the appeal (1099i) of H. Tilge & Co. from your decision assessing duty at the rate of 50 cents per pound and 35 per cent ad valorem on certain woollen bands imported, per Lord Gough, May 29, 1883, which the appellants claim to be dutiable at the rate of 30 per cent ad valorem, as 66 trimmings for hats" (T. I., old, 380). An inspection of samples shows that the articles are woollen bands, which are intended for use as badges of mourning on men's hats. H. Mis. 94 9 Mourning-bands of this character are not commercially known as "trimmings" for hats, and neither are they materials which are used in the manufacture of hats. They are articles which are bought and sold separately from completed parts, and which do not constitute a portion of the materials necessary for the manufacture of hats. In the opinion of the Department, the claim of the appellants can not be allowed. Your decision is affirmed. (6243.) TREASURY DEPARTMENT, April 15, 1884. TWEED HATS.-The Department is in receipt of your letter of the 22d ultimo, transmitting the appeal (5380i) of D. P. Ilsley & Co., from your decision assessing duty at the rate of 40 cents per pound and 35 per cent ad valorem on certain tweed hats imported per Samaria, October 19, 1883, which the appellants claim to be dutiable at the rate of 30 per cent ad valorem. These hats, as the appraiser states, are not the "hats of wool" or felt hats (see Department's ruling of September 1, 1860) which are specified in Schedule K (T. I., new, 363), but consist of hats made of a tweed cloth. Hats of this character and hats of all kinds, except those commercially known as "hats of wool," are dutiable at the rate of 30 per cent ad valorem, under the special provision in Schedule N (T. I., new, 400) for "hats for men, women, and children," etc., and Depart # * ment's ruling of February 27, 1884 (Synopsis, 6197). TREASURY DEPARTMENT, April 22, 1884. COTTON EMBROIDERED WITH WORSTED.-The Department duly received your letter of the 26th ultimo, submitting the appeal (5533i) of T. Schulemann from your decision assessing duty at the rate of 35 cents per pound and 40 per cent ad valorem on certain so-called "cotton embroideries" imported, per Bohemia, December 20, 1883. The goods consisted of cotton embroidered with worsted, intended for the manufacture of shoes, cushions, foot rests, and other like articles. The appellants claim the proper rate of duty to be 40 per cent ad valorem, under paragraph 325, which includes cotton embroideries. In the tariff found in the Revised Statutes, the provision for embroideries was "manufactures of cotton, linen, or silk, if embroidered or tamboured in the loom, or otherwise, by machinery or with the needle or other process, not otherwise provided for, 35 per cent ad valorem." This provided for manufactures of cotton embroidered, whether the embroidery was done with cotton or other materials. In the act of March 3, 1883, the provision is for cotton embroideries. The goods in question are not commercially known as cotton embroideries, and are not wholly of cotton, neither is the embroidery composed of cotton. It is held that they are not within the provision for embroideries, but are dutiable under paragraph 363, as manufactures in part of worsted. Your decision is hereby affirmed. (6309.) TREASURY DEPARTMENT, April 24, 1884. WORSTED LACes for dress TRIMMINGS.—This Department is in receipt of your letter, dated the 18th instant, transmitting the appeal (6216i) of Messrs. Meyerheim, Martin & Co., from your assessment of duty at the rate of 30 cents per pound and 50 per cent ad valorem on certain so-called worsted laces imported by them, per Amerique, August 13, 1883. Duties were assessed under paragraph 368 (T. I., new), relating to "dress trim* made of mings * worsted." * * * The Department understands that the goods resemble worsted yak lace, and are used for similar purposes. In the case of Duden v. Arthur (Synopsis 4360), tried in the circuit court for the southern district of New York, the testimony showed that yak laces were not considered by importers and dealers generally in this country as covered by the term "dress trimmings." The verdict to that effect was acquiesced in by the Department, and the principle should govern in the present case. The laces in question are included in the provision of paragraph 362 (T. I., new), for "all manufactures of every description composed wholly or in part of worsted," and as they are understood "to be valued at above 80 cents per pound," the claim of the appellants, that they are dutiable at 35 cents per pound and 40 per cent ad valorem, is correct. You will, therefore, take measures for a refund of the duties levied in excess. (6311.) TREASURY DEPARTMENT, May 6, 1884. WORSTED AND COTTON COAT LININGS.-The Department duly received your letter of the 26th of March, transmitting the appeals (5434 i, 5435 i, 5436 i, 5437 i, and 5438 i) of H, Herrman Sternbach & Co. from your assessment of duty on certain coat liningsimported by them per the vessels therein named. The goods were made of worsted and cotton, and were classified under paragraph 365 of Schedule K, at a duty of 35 cents per pound and 40 per cent ad valorem, the concluding proviso of said schedule being held to control the rate of duty on the goods. The appellants claim, however, that the proviso relates only to goods manufactured wholly of wool, worsted, the hair of the alpaca, goat, or other animals, and hence does not affect the classification of those goods. The first part of the paragraph relates to women's and children's dress goods, coat linings, Italian cloths, and goods of like description, composed in part of wool, worsted, the hair of the alpaca, goat, or other animals. After fixing duties on this description of mixed goods, the paragraph takes up similar goods composed wholly of wool, worsted, etc., or of a mixture of them, and declares that all such goods with selvages made wholly or in part of other materials, or with threads of other materials introduced for the purpose of changing the classification, shall be dutiable at 9 cents per square yard and 40 per cent ad valorem. In that connection the words "such goods" evidently refer to goods which are assumed to be wholly manufactured of wool, worsted, etc., and not to those named in the first part of the paragraph, which are confessedly made in part of wool, worsted, etc. The paragraph concludes with a proviso that all such goods weighing over 4 ounces to the square yard shall pay a duty of 35 cents per pound and 40 per cent ad valorem. It is the opinion of the Department that the words "such goods" in this connection are confined to the class of goods assumed to be made wholly of wool, worsted, etc., or of a mixture of them, and paying duty as such, whether with selvage or without, or whether with or without threads or other materials introduced for the purpose of changing the classification; although, therefore, the goods in this case weigh over four ounces to the square yard, they are dutiable only at the rate provided in the first part of the paragraph, according to value per square yard. The entry will be readjusted accordingly. (6331.) a a Modified by No. 6429. TREASURY DEPARTMENT, June 28, 1884. COTTON AND WOOL GLOVES.-The Department is in receipt of your letter of the 17th instant, transmitting the appeal (8701 i) of Parker, McDonald & Bliss from your decision assessing duty at the rate of 40 cents per pound and 35 per cent ad valorem on certain cotton and wool gloves imported May 20, 1884, which the appellants claim to be dutiable at the rate of 35 per cent ad valorem, as manufactures of cotton. The appraiser reports that the gloves in question are composed of a cotton exterior and wool lining, the wool portion being quite an important feature. Articles of this character, manufactured in part of wool, and where the wool portion is a substantial feature, are covered by the provision in Schedule K (T. I., new, 366) for "wearing-apparel, of every description composed wholly or in part and are dutiable at the rate of 40 cents per pound and 35 per cent of wool," ad valorem. The claim of the appellants is rejected. (6428.a) TREASURY DEPARTMENT, June 28, 1884. WOMEN'S AND CHILDREN'S DRESS-GOODS.-In Decision No. 6331, of May 6, 1884, the question was discussed whether the concluding proviso of paragraph 365 of the Treasury edition of the tariff of March 3, 1883, which requires dress-goods weighing over four ounces to the square yard to pay a duty of 35 cents per pound and 40 per cent ad valorem, applies only to the goods made wholly of wool, worsted, etc., or of a mixture of them, or to all the dress-goods and other fabrics named in said paragraph 365. The conclusion arrived at was that the proviso qualified only the goods made wholly of wool, worsted, etc. As important interests were, however, involved, the Department decided to refer the question to the Attorney-General, and the following is his reply to the request of this Department for his opinion on the subject. In reply to yours of the 18th instant, I submit the opinion that the expression "all such goods," in the proviso to a paragraph beginning 'women's and children's dressgoods' (act of 1883, ch. 121, Schedule K, 22 Stats., page 509, 3d paragraph from top), means what the same expression had meant immediately before-that is, 'all goods' described throughout that paragraph, and 'weighing over four ounces,' etc. The Department yields to this opinion, and Decision No. 6331 is modified accordingly. (6429.6) TREASURY DEPARTMENT, August 6, 1884. GLOVES AND HOSIERY-KNITTED WOOLEN.-This Department is in receipt of the letter of your special deputy, dated the 31st ultimo, stating that it has been the practice at your port to assess duty at the rates of 35 cents per pound and 40 per cent ad valorem on woolen gloves and hosiery made on knitting-frames, and inquiring whether the Department's decision of June 28, 1884, (synopsis 6428), fixing the rate on such gloves at 40 cents per pound and 35 per cent ad valorem, was intended to apply to all hosiery as well as gloves. The inquiry is answered in the negative. The "knit goods and all goods made on knitting-frames," mentioned in Schedule K (T. I., new, 363), will be classified as heretofore. The decision in question related only to articles of the character therein mentioned, viz: To such as "are composed of a cotton exterior and wool lining, the wool portion being quite an important feature." b Revoked by No. 6924. @ See No. 6513. As bearing upon the question, please refer to the Department's decision of September 11, 1879 (synopsis 4194). (6513.a) TREASURY DEPARTMENT, August 20, 1884. BYZANTINE CARPETS.-The Department is in receipt of your letter of the 15th nstant transmitting the appeal (105 k) of the John Shillito Company from your lecision assessing duty at the rate of 30 cents per square yard and 30 per cent ad valorem on certain so-called byzantine carpets imported into your port on the 21st ultimo which the appellants claim to be dutiable at the rate of 40 per cent ad valorem (T. I., new, 378). It appears from the special report of the appraiser that the carpets in question are woolen carpets, which are woven in precisely the same manner and of the same materials as Brussels carpets, with the exception that here and there, at irregular intervals, a metal thread is introduced, which, however, is not of sufficient importance or character to take them out of the category of Brussels carpets. Brussels carpets are specially provided for at a duty of 30 cents per square yard and 30 per cent ad valorem (T. I., new, 371), and in the opinion of the Department the said carpets were properly classified as such. The claim of the appellant is rejected. (6538.) TREASURY DEPARTMENT, November 20, 1884. WOOLEN YARNS.-The Department is in receipt of your letter of the 7th instant transmitting appeals (1941 k and 1942 k) of Messrs. H. Taylor & Co. from your assessment of duty at the rate of 35 cents per pound and 35 per cent ad valorem, under T. I., new, 362, on certain woolen yarns imported by them, per Illinois, British Princess, and British Prince, March 21 and 25, and April 21, 1884, and returned by the appraiser as manufactures of wool not otherwise provided for. The importers claim that the goods should be classified as "woolen or worsted yarns," under T. I., new, 363, and subjected to the rate of duty specified therein, according to their value per pound. It appears from the appraiser's report in this case that the merchandise in question "consists of different-colored yarns, cut in lengths for the purpose of knitting into mats," and was not considered by him as "woolen yarn of commerce." The distinction does not seem to be well established, as the woolen yarn of commerce is of different colors, and is cut in lengths or hanks, and intended for knitting or other manufacturing purposes. An inspection of the samples verifies this view. The mere cutting of the yarn to such lengths as the samples show does not operate to change its character. It remains "woolen yarn,” and as such is specially provided for in T. I., new, 363. This case is closely analogous to appeal 7219 h from your office (synopsis, 6109), in which spun-silk warps are held by the Department to be dutiable as spun silk, and, in accordance with the principles enunciated in that case, the appeals in this case are sustained. The entries will be readjusted under the provisions of T. I., new, 363, and the necessary steps taken to refund the excess of duty exacted. (6649.) a The Department is of opinion that the gloves lined with flannel should be classified for duty under the provision in Schedule L for " wearing apparel of every description, and composed wholly or in part of wool, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer," at the rate of 50 cents per pound and 40 per cent ad valorem." The cotton gloves lined with leather are not leather gloves within the terms of the law above quoted, but are entitled to entry at the rate of 35 per cent ad valorem, under the provision in Schedule M, for "articles worn by men, women, or children, of whatever material composed, except silk and linen, made up or made wholly or in part by hand, not otherwise provided for." (4194-September 11, 1879.) |