360. Wools on the skin,* the same rates as other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. (1159.)

361. Woollen rags,† shoddy, mungo, waste, and flocks,‡ ten cents per pound. (1161.) ·

362. Woollen cloths, woollen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or provided for in this act, valued at not exceeding eighty cents per pound, thirtyfive cents per pound and thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty per centum ad valorem.§ (1162.)

363.

a. Flannels, blankets, hats of wool, knit goods, and all goods made on knitting-frames, balmorals, woollen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted,** the hair of the alpaca, goat, or other animals, (except such as are composed in part of wool,) not specially enumerated or provided for in this act, (1163.)

b. Valued at not exceeding thirty cents per pound, ten cents per pound;

c. Valued at above thirty cents per pound, and not exceeding forty cents per pound, twelve cents per pound;

d. Valued at above forty cents per pound, and not exceeding sixty cents per pound, eighteen cents per pound;

e. Valued at above sixty cents per pound, and not exceeding eighty cents per pound, twenty-four cents per pound;

f. And in addition thereto, upon all the above named articles, thirtyfive per centum ad valorem ;

g. Valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto, forty per centum ad valorem. (1163.)

364. Bunting, ten cents per square yard, and in addition thereto, thirty-five per centum ad valorem. (1165.)

This clause subjects the wool to duty according to class and value as a distinct article, and the skins to a separate duty of 10 per centum ad valorem, under the provision of section 8, Act of July 14, 1862. The proper way to ascertain the allowance to be made for the pelts is by pulling (not shearing) the wool from the skins, for the purpose of estimating the correct weight of the same. (Nov. 13, 1871; Sept. 16, 1872. Syn. Ser., 955, 1227.)

"Forty per cent, of woollen rags in bundles of rags for the manufacture of paper is too large a propor tion to be admitted free of duty. The importer shouid, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry." (December 28, 1868. Rochester.)

Pulverized waste, or flock, or shoddy," was held to be liable to the same duty as waste, flocks, or shoddy, under the Act of 1846. (Lamrig v. Maxwell, 3 Bl. C. C., 125. See also Tr. Reg., p. 567.)

"Paddings," called "calf hair and cotton paddings," but returned by the appraiser as manufactures of wool and cotton, are subject to duty at the rate of fifty cents per pound and thirty-five per centum ad valorem, under this provision. (Feb. 9, 1872. Phil.)

"The materials of which certain railway rugs, imitation Astrakhan cloth, seal skin cloakings, and other similar goods are composed, mfd, partly of hair, having been found to be so blended that it was imprac ticable to determine by an examination whether said goods contained any wool or worsted, or wool or worsted waste, the Department decided that they should be classified as a mf. of wool, under the second clause of section 2, Act of March 2, 1867, except in cases where the invoice is accompanied by a certificate from the manufacturer of the goods" in the form prescribed S. S., 739.

On October 19, 1875 (S. S., 2480), the Department ruled that this certificate should, in future, be disre garded; and reinstated prior rules and principles for the determination of the classification of all goods imported under the commercial designation of "calf- or cow-hair goods;" to apply, not only to subsequent importations, but also to those previously made, and remaining in the custody of the collector.

Upon like importations remaining in warehouse, or withdrawn upon entries not finally liquidated, duties were directed to be assessed, as far as practicable, at the rates appertaining to mfs in part of wool n. o. p. f.

As to liquidated withdrawal entries covering goods of this class, the Department reserved the right of reliquidation and suit for the recovery of balances. (S. S., 2480.) But, under Department ruling of Oct. 26, 1876, all mfs, commercially known as calf- or cow-hair goods," are dutiable as woollens or their similitudes respectively, under 1162-68, or 908. (S. S., 3011. See T. D., 34.)

See Treasury Regulations of 1857, pp. 555, 556, as to what is comprehended under the term "blanket." Travelling rugs," held not to be blankets. (September 21, 1859. New York.)

"The term 'hats of wool' applies only to hats the bodies of which are composed of wool that has undergone no process of manufacture except felting or fulling, and not to hats made of woollen cloth." (September 1, 1860. New York.)

***Worsted being a distinct article, known in commerce under that name, worsted shawls with cotton borders, and suspenders with cotton ends, are not liable to be rated for duties as manufactures of wool." (Elliott v. Swartwout, 10 Pet., 137.)

"Under the Act of 1812, goats' hair plush or mohair plush, though composed partly of cotton, was chargeable with duty as a manufacture of 'goats' hair or mohair.'" (Thorp v. Lawrence, 1 Bl. C. C., 351.)

365.

a. 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. (1166.)

b. Valued at not exceeding twenty cents per square yard, five cents per square yard, and in addition thereto, thirty-five per centum ad valorem ;

c. Valued at above twenty cents per square yard, seven cents per square yard, and forty per centum ad valorem ;

d. If composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mixture of them, nine cents per square yard and forty per centum ad valorem,

e. But all such goods with selvedges, 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 nine cents per square yard, and forty per centum ad valorem:

f. Provided, That all such goods weighing over four ounces per square yard shall pay a duty of thirty-five cents per pound and forty per centum ad valorem. (1166.)

366. Clothing, ready made, and wearing apparel of every description,* not specially enumerated or provided for in this act, and balmoral skirts, and skirting, and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods, forty cents per pound, and in addition thereto, thirty-five per centum ad valorem. (1167.)

367. Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and children's apparel and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer (except knit goods), forty-five cents per pound, and in addition thereto forty per centum ad valorem. (1167.)

368. Webbings, gorings, suspenders, braces, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress trimmings, head nets, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand, or braided by machinery, made of wool, worsted, the hair of the alpaca, goat, or other animals, or of which wool, worsted, the hair of the alpaca, goat, or other animals is a component material, thirty cents per pound, and in addition thereto, fifty per centum ad valorem. (1168.)

369. Aubusson, Axminster, and chenille carpets, and carpets woven whole for rooms, forty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. (1169.)

370. Saxony, Wilton, and Tournay velvet carpets, forty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. (1170.)

By the term wearing apparel,' Congress intended to make the purpose, adaptation, and use of an article, and not its commercial designation, the test of its dutiable description." (Maillard v. Lawrence, 16 How.. 251; S. C., 1 Bl. C. C., 504.)

Under the act of 1846, scarfs or shawls, manufactured in looms in strips or pieces containing several, and actually separated before importation, were chargeable with duty as wearing apparel. (Ibid. See also Tr. Reg., p. 583.)

Shawls and scarfs, or slips of whatever material, are wearing apparel. (Tr. Reg., p., 583.)

Pocket bandkerchiefs although hemmed and otherwise prepared for use, are not to be classified as "articles worn. (Ibid., p. 570.)

Purses being articles carried, and not worn, within the meaning of the law, are chargeable with duty according to component materials. (Ibid., p. 581.)

"Under the act of 1846 shawls of worsted and cotton, silk and worsted, silk, barege, merino, mousseline de laine, and worsted and silk scarfs, were subject to a duty of thirty per centum ad valorem, as wearing apparel." (Maillard e. Lawrence, 16 How., 251; S. C. 1 Bl. Č. C., 504.)

"Under that act, scarfs or shawls, manufactured in looms, in strips or pieces, containing several, and actually separated before importation, were chargeable with a duty of thirty per centum as wearing apparel." (Ibid. See also Tr. Reg., p. 83.)

This clause embraces, braids of cotton and worsted. (Dept. Let., April 11, 1867. C. & Co.) And galloons and fringes of mohair and bugles. (April 9, 1867. L. & B.) And gimps or trimmings of worsted and beads. (May 1, 1867. J. C. K.) And dress-trimmings of worsted and beads. (May 31, 1867. New York.)

371. Brussels carpets, thirty cents per square yard, and in addition thereto thirty per centum ad valorem. (1171.)

372. Patent velvet and tapestry velvet carpets, printed on the warp or otherwise, twenty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. (1172.)

373. Tapestry Brussels carpets, printed on the warp or otherwise, twenty cents per square yard, and in addition thereto, thirty per centum ad valorem. (1173.)

374. Treble ingrain, three-ply, and worsted-chain Venetian carpets, twelve cents per square yard, and in addition thereto, thirty per centum ad valorem. (1174.)

375. Yarn Venetian, and two-ply ingrain carpets, eight cents per square yard, and in addition thereto, thirty per centum ad valorem. (1175.)

376. Druggets and bockings, printed, colored, or otherwise, fifteen cents per square yard, and in addition thereto, thirty per centum ad valorem. (1176.) 377. Hemp or jute carpetings, six cents per square yard. (1177.)

a. Carpets and carpetings of wool, flax, or cotton, or parts of either or other material, not otherwise herein specified, forty per centum ad valorem; (1178.)

b. And mats, rugs,* screens, covers, hassocks, bedsides, and other por378. tions of carpets or carpetings,† shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description; c. And the duty on all other mats not exclusively of vegetable material, screens, hassocks, and rugs, shall be forty per centum ad valorem. (1178.)

379. Endless belts or felts for paper or printing machines, twenty cents per pound and thirty per centum ad valorem. (1164.)

SCHEDULE L.-SILK AND SILK GOODS.

380. Silk, partially manufactured from cocoons, or from waste silk, and not further advanced or manufactured than carded or combed silk, fifty cents per pound. (2171.)

381. Thrown silk, in gum, not more advanced than singles, tram, organzine, sewing silk, twist, floss,§ in the gum, and spun silk, silk threads or yarns, of every description, purified or dyed, thirty per centum ad valorem. (2171.)

382. On lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem. (2171.)

383. All goods, wares, and merchandise, not specially enumerated or provided for in this act, made of silk, or of which silk is the component material of chief value, fifty per centum ad valorem.|| (1111, 1113, 2171.)

See department Letter of September 11, 1866, to S. & Co., as to what were "rugs" under the fifth section of the tariff act of 1864. (3 369, Vol. I.)

Certain so-styled "railway rugs" of cows' hair and cotton, or calves' hair and cotton, held not to be rugs" under this act. They should be classified according to the materials of "which they are composed, to be determined by the appraiser on examination," etc. (January 18, 1870, United States Appraiser, Boston.) †The decision of the United States Circuit Court in United States v. Turnbull et al., acquiesced in by the Department, classities felt carpeting under this clause, at 40 per centum ad valorem. (January, 30, 1872. Baltimore. Syn. Series, 1011.)

"Silk purified from the gum and dyed, and that can be used without further manufacture, for weav ing and other purposes, cannot fall within the provision for silk in the gum,' etc., but is to be embraced in the classification of manufactures of silk, or of which silk is the component material of chief value, not otherwise provided for.'" (December 27, 1862, N. Y. See also July 8, 1863, N. Y.; and October 5, 1864, B. G. W.)

Floss-silk is "well-known to the trade as a fine, loose article without twist," and does not embrace "a double and twisted thread of silk." The latter is liable to 50 per centum duty. (April 29, 1867, W. H. H. & Co. See also March 21, 1870, N. Y.)

Silk and cotton vestings so-styled, but sold as a pure silk article, were found upon examination to contain a very small proportion of cotton, and were properly classified, as silk vestings, subject to a duty of 60 per cent. ad valorem. (January 6, 1871, N. Y.)

Hat-bands, commercially known as silk hat-bands," having one or two threads of cotton in the edge -classified as "silk trimmings"-duty, 60 per centum. (October 5, 1867, and April 9, 1868.)

SCHEDULE M.-BOOKS, PAPERS, ETC.

384. Books, pamphlets, bound or unbound, and all printed matter, not specially enumerated or provided for in this act, engravings,* bound or unbound, etchings, illustrated books, maps, and charts, twenty-five per centum ad valorem. (1210.)

385. Blank books, bound or unbound,† and blank books for press-copying, twenty per centum ad valorem. (1210.)

336. Paper, sized or glued, suitable only for printing paper, twenty per centum ad valorem. (1368.)

387. Printing paper, unsized, used for books and newspapers exclusively, fifteen per centum ad valorem. (1368.)

388. Paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this act, fifteen per centum ad valorem. (1368.)

389. Sheathing paper, ten per centum ad valorem. (1368.)

390. Paper boxes, and all other fancy boxes, thirty-five per centum ad valorem. (1369.)

391. Paper envelopes, twenty-five per centum ad valorem. (1370.)

392.

a. Paper-hangings and paper for screens or fire-boards; (1371.) b. Paper, antiquarian, demy, drawing, elephant, foolscap, imperial, letter, note, and all other paper not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1371.) 393. Pulp, dried, for paper-makers' use, ten per centum ad valorem. (1261.)

SCHEDULE N.-SUNDRIES.

394. Alabaster and spar statuary and ornaments, ten per centum ad valorem. (1184.)

395. Baskets and all other articles composed of grass, osier, palm leaf, whalebone, or willow, or straw, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1199.)

396. Beads, and bead ornaments of all kinds, except amber, fifty per centum ad valorem. (1201.)

397. Blacking of all kinds, twenty-five per centum ad valorem. (1206.) 398. Bladders, manufactures of, twenty-five per centum ad valorem. (1207.) 399. Bone, horn, ivory, or vegetable ivory, all manufactures of, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1208.) 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, thirty per centum ad valorem. (1209.)

401. Bouillons, or cannetille, metal threads, filé, or gespinst, twenty-five per centum ad valorem. (1212.)

402. Bristles, fifteen cents per pound. (1215.)

403. Brooms of all kinds, twenty-five per centum ad valorem. (1219.)

This includes colored engravings. (Knoedler v. Schell, 17 Leg. Int., p. 373.) Also "paper slipper patterns consisting of small sheets of paper with lines engraved thereon, at equal distances, upon which are impressed in colors, the heads of animals." (January 19, 1869. Boston.) Also lithographs colored in oil. (Dept. Let., January 25th, 1861. N. Y.)

+ Books invoiced as 'metallic memorandum books,' or 'metallic books with flap and band,' containing a few blank leaves between covers of leather, one of the covers having a flap, and containing a pocket for money or papers, the chief material being leather, are not to be regarded as 'blank books,' but as 'manufactures of leather not otherwise provided for.'" (Tr. Reg., p. 557.)

So blank books with leather covers, pocket-pencil, metal clasp, and blank leaves, are classified as manufactures of leather, metal, and paper, not otherwise provided for. (Ibid., 554.)

Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are dutiable. (May 23, 1864. F. G. B)

Books sent out of the United States to be bound, are liable to duty on their full value on their return. (May 19, 1870, R. H. Jr. Syn. Series, 666.)

This does not include boxes manufactured of either of the woods specified in 232. (Tr. Reg., p. 558.)

404. Brushes of all kinds, thirty per centum ad valorem. (1220.)

405. Bulbs and bulbous roots, not medicinal, and not specially enumerated or provided for in this act, twenty per centum ad valorem. (1221.)

406. Burrstones,* manufactured or bound up into millstones, twenty per centum ad valorem. (1223.)

407. Buttons and button-moulds,† not specially enumerated or provided for in this act, not including brass, gilt, or silk buttons, twenty-five per centum ad valorem. (1224.)

408. Candles and tapers of all kinds, twenty per centum ad valorem. (1227.) 409. Canes and sticks for walking, finished, thirty-five per centum ad valorem; if unfinished, twenty per centum ad valorem. (1228.)

410. Card-cases, pocket-books, shell boxes, and all similar articles, of whatever material composed, and by whatever name known, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1229.)

411. Card-clothing, twenty-five cents per square foot; (1067.) when manufactured from tempered steel wire, forty-five cents per square foot. (1012.) 412. Carriages, and parts of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1230.)

413. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem. (1236.)

414. Clocks, and parts of clocks, thirty per centum ad valorem. (1237.)

415. Coach and harness furniture of all kinds, saddlery,§ coach, and harness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burnished, or japanned, not specially enumerated or provided for in this act, thirtyfive per centum ad valorem. (1239)

416. Coal slack or culm,|| such as will pass through a half-inch screen, thirty cents per ton of twenty-eight bushels, eighty pounds to the bushel. (1240.)

417.

a. Coal, bituminous, and shale, seventy-five cents per ton of twentyeight bushels, eighty pounds to the bushel. (1240.)

b. A drawback of seventy-five cents per ton shall be allowed on all bituminous coal imported into the United States which is afterwards used for fuel on board of vessels propelled by steam which are engaged in the coasting trade of the United States, or in the trade with foreign countries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe.

418. Coke, twenty per centum ad valorem. (1243.)

419. Combs, of all kinds, thirty per centum ad valorem. (1246.)

420. Compositions of glass or paste, when not set, ten per centum ad valorem. (1248.)

421. Coral, cut, manufactured, or set, twenty-five per centum ad valorem, (1251.)

* Burrstones having a hole in the centre of each, and wrought sufficiently on one side to prepare them for the process of manufacture by grooving, etc., were held to be "wrought," but unmanufactured, requir ing still to be grooved, if not to be subjected to other process of manufacture, to fit them fully for use, and to be entitled to entry free of duty under the Act of 1857 as "burrstones wrought or unwrought, but unmanufactured." (December 11, 1858, N. O.)

Burrstones manufactured or bound up into millstones, in any manner, should pay duty under this section. (February 13, 1869, N. Y.)

† Articles imported under the name of buttons and having shanks, showing that they were to be used as buttons, were classified under "Schedule D," tariff of 1846; while others, having no shanks, but capable of use as "dress ornaments," were classified under "Schedule C," and subjected to duty according to the material of which they are composed. (July 28, September 22 and 28, and October 3, 1857, N. Y.) Wooden moulds covered with silk for dress ornaments and the same uncovered, were held not to be buttons or button-moulds, but manufactures of which silk is the component of chief value, and manufactures of wood respectively. (October 18, 1864, Boston.)

A chronometer imported from England, and loaned to an outgoing vessel for hire, reimported on the sale of the vessel, is not entitled to free entry. (November 13, 1863, D. & T., N. Y.)

Chronometer boxes, imported empty and separate from the chronometers, being no part thereof, subject to duty separately, as manufactures of rosewood or mahogany. (August 3, 1858, N. Y.)

?" Polished curb chains," being a short chain, finished and ready for attachment to a bridle bit, and fit for no other use, held to be "saddlery," and not entitled to entry as "chains under No. 9 wire gauge." (December 16, 1861, Boston.)

Culm of coal embraces the screenings of bituminous as well as of anthracite coal. (Case of Odiorne v. Rentoul, U. S. C. C., March 10, 1870, Boston.)

Heads cut from coral for jewelry are to be classified under this paragraph. (April 23, 1858. Boston.) The fact that coral goods are gold-mounted, and are to be used for the adornment of the person, such ornamentation not being sufficiently material to change their character, does not entitle them to be classified as jewelry. (Nov. 2, 1864. Boston.)