717 of said act, which reads as follows: "Hair, horse, or cattle, and hair of all kinds not specially provided for in this act."

We infer that the contention is that the article in question is goat hair and that it is not fit for combing purposes, and for this reason it can not properly be classified under paragraph 354 of said act as the hair of the goat there enumerated.

We have held that goat hair, under the new tariff law, is not free of duty, but taxable as such under the provisions of paragraph 375 of that law. How this would be under the act of March 3, 1883, we need not decide.

The samples in these several cases have been examined by competent experts, and the testimony of these witnesses supports the conclusion that the merchandise is not goat hair, or hair of any kind whatever, but that the samples are all wool of an inferior grade, which comes from a deteriorated sheep, and that this class of wool is used chiefly for making carpets.

We decide on the testimony before us that the articles are wool, and not hair, and that the classification was properly made by the collector under paragraph 355 and assessed under paragraph 359, providing for wool of the third class.

The collector's decision in each case is affirmed. (10770-G. A. 323.)

NEW YORK, February 13, 1891.

*

*

WOOLEN" ROBES" OR DRESS PATTERNS.-The merchandise, as shown by the report of the appraiser, consists of certain manufactures of wool, commonly known as "robes" or "dress patterns," being plain and fancy material put together in sufficient quantities to make one dress. They were classified and assessed for duty under paragraph 362 of the tariff act of March 3, 1883, as "woolen cloths and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or provided for" in said act, and valued at above 80 cents per pound. The only contention of the importers is that the goods ought to be classified, under paragraph 366 of said act, as "clothing, ready-made, and wearing apparel of every description, not specially enumerated or provided for in this (said) act composed wholly or in part of wool (or) worsted made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer." We think it needs no argument to show that the dress patterns under consideration are not wearing apparel, but constitute only the material designed to be used for making such apparel. It is not "made up or manufactured, wholly or in part," as a process of transmutation from cloth into wearing apparel. We decide, therefore, that it is not wearing apparel or ready-made clothing, within the meaning of paragraph 366, but was properly classified as a woolen cloth, or manufacture of wool, under paragraph 362 of said tariff act of 1883.

*

The ecision of the collector is affirmed. (10781-G. A. 334.)

NEW YORK, February 14, 1891.

SILK AND WORSTED PLUSHES.-The goods in this case are "plushes" composed, in the language of the appraiser, "of silk in the warp and worsted in the weft." They were returned by him as women's and children's dress goods, composed in part of wool, etc., and valued at above 20 cents a square yard. They were accordingly assessed for duty by the collector at 7 cents a square yard and 40 per cent ad valorem, under paragraph 365 of the act of March 3, 1883.

Appellants contend in their protest that the goods were entitied to entry, under paragraph 383 of said act, at 50 per cent ad valorem, on the ground that they are composed of silk, or that silk is the component material of chief value therein. On this issue whether, in fact, silk is the component material of chief value in the goods subject of appeal-appellants were duly notified to appear and offer evidence in support of the verity of their contention, which they failed to do. The board

therefore finds, as matter of fact, in accordance with the return of the appraiser, that silk is not the component material of chief value in the goods, and hence, as matter of law, that the classification thereof, and assessment of duty thereon, as made by the collector, was correct, and his decision is therefore affirmed. decision of this board, G. A. 64, under date of October 17, 1890.) (10782–G. A. 335.)

(See

NEW YORK, February 17, 1891.

COTTON AND WOOL CORSETS.-The goods in these cases are women's corsets composed of cotton and wool. The appraiser's return is in part as follows: "The merchandise consists of ladies' corsets, manufactured from black Italian cloth, which is composed of cotton and wool." He accordingly returned it as wool wearing apparel, and the collector so classified it under paragraph 396 of the act of October 1, 1890, assessing duty thereon at 494 cents a pound and 60 per cent ad valorem.

Appellants claim, in their protest, that the merchandise was entitled to entry at 40 per cent ad valorem, under paragraph 355 of said act, as a "manufacture of cotton not specially provided for." But they admit that wool is a significant feature thereof in the following language: "Cotton being the article of chief value entering into the manufacture of same, and that the wool contained in them, or in such of them as may be partly composed of wool, is the material of least value, the proportion in value of the wool contained in the same being very small," etc.

This admission disposes of the only issue in the case, since it is not denied that corsets are "wearing apparel," nor is it denied that the corsets subject of appeal are partly composed of wool; hence the contention of appellants that they should be classified as "manufactures of cotton not specially provided for" under paragraph 355 becomes untenable. We therefore find that the facts in the record, as stated in the return of the appraiser, and in the report of the collector, are true, and that the contentions of the protest are not true in fact, or well taken in law. The decision of the collector is affirmed. (10792–G. A. 345.)

NEW YORK, February 21, 1891.

HATS OF WOOL (ACT of 1883.)-The merchandise in this case consists of hats, manu factured from wool costing less than 30 cents per pound. They were assessed under paragraph 363 of the tariff act of 1883 at the rate of 10 cents per pound and 35 per cent ad valorem, that paragraph including, among other articles enumerated, "hats of wool."

It is contended that the goods should be assessed under paragraph 400 of said act, which reads as follows:

400. Bonnets, hats, and hoods for men, women, and children, composed of chip, grass, palm-leaf, willow, or straw, or any other vegetable substance, hair, whalebone, or other material not specially enumerated or provided for in this act, 30 per centum ad valorem.

As the hats in question are made of wool, and not of the component materials enumerated in paragraph 400, they were properly assessed under said paragraph 363. The decision of the collector is accordingly affirmed. (10799–G. A. 352.)

TREASURY DEPARTMENT, March 9, 1891. WOOL-KNIT UNDERWEAR.-I have to inform you that, under date of the 27th ultimo, the collector of customs at New York was advised that the Department had decided to appeal for a review of the decision of the Board of General Appraisers as to the classification of wool-knit goods. (G. A. 289, of February 4, 1891.)

H. Mis. 94-15

You will therefore disregard said decision, and classify woolen underwear under the provisions for wearing apparel in paragraph 396, act of October 1, 1890, until the question at issue is judicially determined. (10817.)

NEW YORK, February 25, 1891.

WOOL CAPS.-The goods under consideration are felt caps, made of wool, in whole or in part. They were classified under paragraph 396 of the new tariff act of October 1, 1890, which provides for a certain duty on clothing, ready made, and articles of wearing apparel of every description, made up or manufactured, wholly or in part, not specially provided for in this act, composed wholly or in part of wool," etc.

*

The only contention raised by the protest is that the goods should be classified and assessed as "hats of wool," under the provisions of paragraph 393 of said tariff act. The ground of this insistence is that while "caps" are not enumerated in the tariff law by name, they are similar to "hats" in material and the use to which they are applied, and should be so classified, under the provisions of section 5 of the new tariff law, corresponding to section 2499 of the Revised Statutes and known as the similitude clause.

A full answer to this contention is that this section applies only to nonenumerated articles, and the description of an article as "wearing apparel" is sufficient to take it out of the operation of said section, and to place it among the enumerated articles. A cap is defined by Webster as "a part of the dress, made to cover the head." It is undoubtedly an article of wearing apparel, made of wool, within the meaning of paragraph 396 of said act, and not being any where more specifically provided for, the classification was correct. The Treasury decisions, upon which the customhouse practice is based, have always made a marked distinction between "hats" and "caps," and this difference between the two words is fully recognized in common parlance.

The decision is affirmed. (10860-G. A. 355.)

NEW YORK, February 26, 1891.

MUFFLERS.-The goods in question are stated by the appraiser to be "wool mufflers for the neck," and were returned for duty under the provisions of paragraph 396 of the new tariff act of October 1, 1890, as wearing apparel," manufactured wholly or in part of wool.

The appellants contend that the articles are "shawls," made wholly or in part of wool, or worsted, within the meaning of paragraph 392 of said act.

A muffler is a covering for the face, a wrapper used to envelope the head or neck. A shawl is a loose covering for the neck and shoulders. It is often very difficult to distinguish one of these from the other, but the line of demarkation must necessarily be drawn in the chief use to which the given article is put. Shawls are enumerated in the tariff act eo nomine, mufflers are not.

The sample of the merchandise before us is of woolen or worsted, about 1 yard square, dyed black, with a border of bright-colored flowers running all around it, about 3 inches from the edge. The texture of the fabric is rather sleazy, and it is without the usual fringe found in shawls.

In our opinion its chief use is as a covering for the head or neck, not for the shoulders, and the classification of the article as wearing apparel, under paragraph 396, was correct.

The collector's decision is affirmed. (10864-G. A. 359.)

NEW YORK, February 28, 1891.

WOOL GREASE OR DEGRAS.-Duty was assessed upon certain grease at one-half of 1 cent per pound, under paragraph 316, act October 1, 1890. The appellant claims the merchandise is free of duty, under paragragh 599, as grease "such as is commonly used for stuffing or dressing leather," and that it is "sold and used only for said purpose." A sample was submitted to the United States chemist at this port for analysis, who reports that it is "wool grease," or "degras," and we so find. Although the article may be, as alleged, such as is commonly used for stuffing or dressing leather, paragraph 599 only provides for such as is not specially provided for elsewhere in the act. Wool grease and degras are provided for by name in paragraph 316. Therefore the assessment of duty thereon at one-half of 1 cent per pound ' was, in our opinion, correct and is affirmed. (10878–G. A. 373.)

NEW YORK, March 4, 1891.

PILE FABRICS-SLIPPER PATTERNS.-The merchandise in question is slipper patterns made from a fabric resembling Brussels carpet. The warp and filling of the body or back is of cotton and the looped warp or outer surface is of wool. The figured designs upon the patterns, which are formed by the wool warp, are colored flowers and leaves upon a black background. Duty was assessed upon the merchandise at the rate applicable to pile fabrics composed wholly or in part of wool or worsted under the provisions of paragraph 396, act of October 1, 1890.

The appellants claim the goods are not pile fabrics and that duty should have been assessed thereon at 44 cents per pound and 50 per cent ad valorem, under N. T., 392.

Pile fabrics are described in standard works as "textures woven with a loop or otherwise raised surface." Looped pile is any fabric in which the woven loop remains uncut, as in Brussels and tapestry carpets and Terry velvets. loops are cut in the finished texture then the material is a cut pile ordinary loop and cut pile fabrics, two warps are required, etc.

When these . For

It appears from an examination of samples of the fabrics upon appeal that they have a raised surface, which is formed by an extra warp the loops of which are cut. The testimony we have is to the effect that these slipper patterns are known to the trade as pile fabrics, and we so find.

The assessment of duty is accordingly affirmed.-(10895.-G. A. 390.)

TREASURY DEPARTMENT, April 29, 1891. REFUNDS ON WORSTED CLOTHS.-The Department is in receipt of your letter of the 14th instant, in which you request to be informed whether the Department has acquiesced in the decision of the court in regard to the classification of worsted cloths, and whether it has authorized a refund of duties paid in excess on such merchandise.

In reply, I have to state that, on the 31st of December last, the Department addressed a letter to the collector of customs at New York (a copy of which is herewith inclosed), authorizing him, under the mandate of the Supreme Court in the case of Magone v. Julius Ballin et al., and on due entry of judgment, to take the necessary steps for its settlement, and also to take steps for the settlement of other similar suits now pending where the requirements of law as to protest, appeal, institution of suit, etc., have been fully complied with. (11011.)

[Letter above referred to.]

TREASURY DEPARTMENT, December 31, 1890. SIR: The Department is in receipt of a letter from the Attorney-General, dated the 26th instant, in which he states that, in view of the decision of the United

States Supreme Court in the case of Anthony F. Seeberger, collector, etc., v. Bernard Cohn et al., which held that "though worsted is doubtless a product of wool, in some aspects, be considered a manufacture of wool, yet, manufactures of worsted being subjected by the second paragraph (T. I., 363) to different duties from those imposed by the first paragraph (T. I., 362) on manufactures of wool, it necessarily follows that a manufacturer of worsted can not be considered as a manufacturer of wool within the meaning of this statute" (act of March 3, 1883), the writ of error in the case of Daniel Magone, collector, etc., v. Julius Ballin et al., involving the question as to the classification of worsted diagonals, suitings, coatings, etc., (synopsis 9400), can not be sustained, and will be dismissed, inasmuch as the jury found in said case that the merchandise was exclusively of worsted.

You are therefore authorized, on due entry of judgment in said suit in the circuit court under the mandate of the Supreme Court, to take the necessary steps for its settlement, and also to take the same steps with reference to all other similar suits now pending, where the requirements of law as to protest, appeal, institution of suit, etc., have been fully complied with.

This decision will apply only to importations of worsted cloths made prior to the passage of the act of May 9, 1890 (synopsis 10020).

Respectfully, yours,

COLLECTOR OF CUSTOMS, New York.

WILLIAM WINDOM,

Secretary.

TREASURY DEPARTMENT, April 30, 1891. WOMEN'S AND CHILDREN'S DRESS GOODS.-I transmit herewith a copy of the decision of the Supreme Court of the United States in the suit, No. 880, October term, 1890, of Daniel Magone, collector, etc., plaintiff in error v. Edward Luckemeyer, Carl Shefer, aud William Schramm, which, it will be seen, is in favor of the contention of the defendants in error, as maintained in the lower court, that certain women's and children's dress goods weighing under 4 ounces per square yard, imported under the tariff act of March 3, 1883, composed of wool with a slight admixture, ranging from 2 to 5 per cent, of cotton, which was spun with the wool in the same yarn, were dutiable at the rate of 5 cents per square yard and 35 per cent ad valorem, under the first portion of paragraph 365 of Schedule K of the act of March 3, 1883, which covers dress goods composed in part of wool, worsted, hair, etc. Upon due entry of judgment in the lower court under the mandate of the Supreme Court in said suit, you are hereby directed to take the necessary steps for its settlement by forwarding the usual certified statement for the consideration of the Department. Similar action may also be taken with regard to any other like suits now pending at your port, provided that upon investigation it is found that the requirements of laws as to protest, appeal, institution of suit, etc., were duly complied with. (11613.)

NEW YORK, April 22, 1891.

PLUSHES (1883).-We find the following facts in this case: (1) The goods are plushes composed of cotton, worsted and silk; (2) the appraiser returned them as wool flannel, costing over 80 cents a pound, and (3) the collector classified them at 35 cents a pound and 40 per cent ad valorem, under paragraph 363 of the act of March 3, 1883. Appellants protested, contending that in all the goods silk is the component material of chief value, and hence that they are entitled to entry at 50 per cent ad valorem, under paragraph 383 of said act.

A hearing was granted to said appellants, and one of them appeared with counsel and gave evidence. Interrogated as to the foreign market value of the goods he swore they cost 15 pence a yard. Asked as to the value of similar goods without the silk stripe, he said they would be worth from 9 pence to 9 pence half penny.

An examination of the invoice shows that the goods subject of appeal are in fact invoiced at from 71⁄2 pence to 184 pence a yard, a very large proportion of the goods falling below the value line of 15 pence.