Слике страница
PDF
ePub

square yard; dyed, colored, stained, painted, or printed, valued at over thirteen cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem.

320. On all cotton cloth exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, four cents per square yard; if bleached, five cents per square yard; if dyed, colored, stained, painted or printed, six cents per square yard: Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over ten cents per square yard; bleached, valued at over twelve cents per square yard; and dyed, colored, stained, painted, or printed, valued at over fifteen cents per square yard, there shall be levied, collected and paid a duty of forty per centum ad valorem.1

[On manufactures of all cotton (except jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuff, and goods of like description) not bleached, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding in weight five ounces per square yard, five cents per square yard; if bleached, five cents and a half per square yard; if colored, stained, painted, or printed, five cents and a half per square yard, and in addition thereto, ten per centum ad valorem.]

[On finer and lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard; if bleached, five and a half cents per square yard; if colored, stained, painted, or printed, five and a half cents per square yard and, in addition thereto, twenty per centum ad valorem.]

[On goods of like description, exceeding two hundred

1 The department held that all cotton goods were to be classed as countable cottons when it could be ascertained by means of a glass or otherwise (by unravelling a small piece of the goods, if necessary) that they were within either of the countable clauses of the schedule. (S. 2495, 3305, 3697.)

Bookbinders' and tracing cloth were held not to be countable cottons, because of the difficulty, owing to the gum, of counting the threads. (S. 3834.)

threads to the square inch, counting the warp and filling, unbleached, five cents per square yard; if bleached, five and a half cents per square yard; if colored, stained, painted, or printed, five and a half cents per square yard, and, in addition thereto, twenty per centum ad valorem.]

[On cotton jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, or for similar use, if unbleached, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding five ounces to the square yard, six cents per square yard; if bleached, six cents and a half per square yard; if colored, stained, painted, or printed, six cents and a half per square yard, and, in addition thereto, ten per centum ad valorem.1]

[On finer or lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, six cents per square yard; if bleached, six and a half cents per square yard; if colored, stained, painted, or printed, six and a half cents per square yard, and, in addition thereto, fifteen per centum ad valorem.]

[On goods of lighter description, exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, seven cents per square yard; if bleached, seven and a half cents per square yard; if colored, stained, painted,

[ocr errors]

The

1 Judge Shipman, in Butterfield v. Merritt, tried last year in the Circuit Court for the southern district of New York, held that the terms "of like description," and "for similar use were convertible, and that the mode of manufacture did not control the question of whether goods were "of like description" to those enumerated. court said: "By goods of similar description are meant completed fabrics, composed wholly or substantially of cotton, used for the same purpose as jeans or ginghams, respectively, and which, as completed fabrics, possess qualities of general appearance, character, and texture like unto or nearly corresponding with and resembling the qualities which distinguish jeans or ginghams. They must be used for the same purpose as jeans or ginghams, else they would be dissimilar. But if they do not possess the same general characteristics, but are used for the same purpose for which the corresponding goods are generally used, the articles in controversy would come under the same clause. What I mean to say is, that, in order to be goods of a like description, they must be used for the same general purposes for which the enumerated goods are generally used; and if they do not possess the same general characteristics, but were used for the same purpose, then they would come under the same class." The department, under the advice of the general appraisers, had, in its rule of classification, made distinctions, based upon the mode of manufacture, applying the first three paragraphs of the schedule to plain-woven goods only, and the fourth, fifth and the first clause of the sixth paragraph to twilled fabrics, by whatever name called, and to plain-woven fabrics manufactured from threads wholly or partly colored or dyed before weaving, classed, by assimilation, to ginghams and plaids. (S. 4285.) After the decision in Butterfield v. Merritt, the department modified its rule to accord therewith. (S. 5392.)

or printed, seven and a half cents per square yard, and, in addition thereto, fifteen per centum ad valorem: Provided, That upon all plain woven cotton goods, not included in the foregoing schedule, unbleached, valued at over sixteen cents per square yard; bleached, valued at over twenty cents per square yard; colored, valued at over twenty-five cents per square yard, and cotton jeans, denims and drillings, unbleached, valued at over twenty cents per square yard, and all other cotton goods of every description, the value of which shall exceed twenty-five cents per square yard, there shall be levied, collected, and paid, a duty of thirty-five per centum ad valorem: And provided further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads.] 321.

1

On stockings, hose, half-hose, shirts, and drawers, and all goods made on knitting-machines or frames, composed wholly of cotton, and not herein otherwise provided for, thirty-five per centum ad valorem.

322. On stockings, hose, half-hose, shirts, and drawers, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton, forty per centum ad valorem.

[Cotton shirts and drawers, woven or made on frames, and on all cotton hosiery, thirty-five per centum ad valorem.] 2 323.

Cotton cords, braids,3 gimps, galloons, webbing, gor

1 The department held that the purpose of this last proviso was to secure the higher rate of duty for fabrics finer and lighter than those specified, where such rate would exceed thirty-five per cent. (S. 3889, 5199.) In these cases, this rule was applied to cotton satins, and cotton mole-skins, costing more than twenty-five cents per square yard, and having more than two hundred threads to the square inch. But where the goods were finer only, but not lighter, the thirty-five per cent. rate was held to govern the classification. (S. 5445.)

2 Cotton hosiery embroidered with worsted thread, the worsted being of trifling value, and not an essential part of the hosiery, was held by the department to be dutiable under the wool schedule; but, after the judgment in Miles v. Arthur, U.S. circuit court, N.Y., involving the rates of duty on pith hats, composed in part of woollen cloth, the department reversed its ruling, and held such hosiery dutiable under the above paragraph. (S. 4717.) Whether the change of phraseology in this paragraph, as now enacted, would necessitate a change of classification, quære?

3 The department held that cotton braids for use in trimming hats were dutiable as cotton braids, specified in this schedule. (S. 1761.) The supreme court, in Arthur v. Zimmerman, 96 U.S. 124, decided that such braids should be classed as hat materials, etc. § 447, Sundry Schedule, infra.

ing, suspenders, braces, and all manufactures of cotton, not specially enumerated or provided for in this act, and corsets, of whatever material composed, thirty-five per centum ad valorem.

324. Cotton laces,1 embroideries, insertings, trimmings,2 lace window-curtains, cotton damask, hemmed handkerchiefs,3 and cotton velvet, forty per centum ad valorem.

[Cotton cords, gimps, and galloons and cotton laces colored, thirty-five per centum ad valorem.]

[Corsets or manufactured cloth, woven or made in patterns of such size, shape and form, or cut in such manner as to be fit for corsets, when valued at six dollars per dozen or less, two dollars per dozen; when valued over six dollars per dozen, thirty-five per centum ad valorem.]

[Cotton velvet, thirty-five per centum ad valorem.]

[Cotton braids, insertings, lace, trimming, or bobbinet, and all other manufactures of cotton, not otherwise provided for, thirty-five per centum ad valorem.] 4

325. Spool-thread of cotton, seven cents per dozen spools, containing on each spool not exceeding one hundred yards of thread; exceeding one hundred yards on each spool, for every additional one hundred yards of thread, or fractional part thereof in excess of one hundred yards, seven cents per dozen.5

[Spool-thread of cotton; six cents per dozen spools, containing on each spool not exceeding one hundred yards of thread, and, in addition thereto, thirty per centum ad valorem ; exceeding one hundred yards, for every additional

1Cotton laces, if commercially known as "thread laces," were held by the supreme court to be dutiable under the provision for thread laces in the flax schedule. These decisions no longer have force, thread laces not being named in the new law, the term "flax or linen" laces being substituted therefor. And see further, § 336, note.

2 Woven-cotton ribbons for hat-bands, were classed as cotton trimmings. (S. 4573.)

3 Cotton handkerchiefs were held, if in the piece, dutiable as countable cottons, if ready for use, as manufactures of cotton not otherwise provided for. Cotton handkerchiefs with linen centres and broad borders of cotton lace, cotton being the component material of chief value, were classed as manufactures of cotton not otherwise provided for. (S. 5474.)

4 Cotton lace fichus and collars, completed and ready for wear, and having undergone a further process of manufacture since the lace was made, held dutiable under this paragraph.` (S. 5457.)

5 Crochet cotton on spools, held dutiable as spool-thread. (S. 2540.)

hundred yards of thread on each spool or fractional part thereof, in excess of one hundred yards, six cents per dozen, and thirty-five per centum ad valorem.]

NOTE. - That a cotton fabric had single threads of flax at intervals of an inch, was held not to affect its classification, and to make it a manufacture of cotton not otherwise provided for, the admixture not being a substantial one. (S. 4565, 4946.) Had the admixture been a substantial one, but yet not sufficient to make flax the component material of chief value, the goods would have been held dutiable as cotton goods not otherwise provided for. (Fiske v. Arthur, 103 U.S., 431. S. 4286.)

It will be noticed that while the silk and flax schedules provide for goods of which silk or flax are the component material of chief value, and while the wool schedule provides for the classification thereunder of goods of which wool is a component material, the cotton schedule contains no analogous provision. Act of July 14, 1862, § 13, made provision for "manufactures not otherwise provided for, composed of mixed materials in part of cotton, silk, wool, or worsted, hemp, jute, or flax," but this clause disappeared with the enactment of the Revised Statutes. The solicitor-general, in an elaborate opinion, rendered October 29, 1879, took the ground that goods of mixed materials of which cotton was the component material of chief value, should be assessed for duty under the provisions of the cotton schedule. This opinion was adopted by the department, with the qualification, of course, that such classification should be made only when it would not militate against other and positive provisions, as, for instance, in the case of articles specifically named, and of manufactures composed in part of wool. (S. 4286.)

So called "fibre-cloth," composed of vegetable fibre and cotton, cotton of chief value, held dutiable as a manufacture of cotton not otherwise provided for. (S. 4570.)

SCHEDULE J. [C.]—HEMP, JUTE, AND FLAX Goods. 326. Flax-straw, five dollars per ton.1

327. Flax, not hackled or dressed, twenty dollars per ton.2

328. Flax, hackled, known as "dressed line," forty dollars per ton.

329. Tow, of flax or hemp, ten dollars per ton.3

1 Certain New Zealand flax-straw, held dutiable as "flax-straw," and not as "flax not hackled or dressed," it being in the same condition as when cut from the field, except that the seeds had been removed, and differing from domestic flax-straw only in that the fibres constituting the valuable portion were encased in the woody part of the stock. (S. 1405.)

2 New Zealand flax, held dutiable as "flax, not hackled or dressed," and not under the provision for "substitutes for hemp." (S. 818.)

3 Flax-tow consists of that part of the flax, straw, or fibre, which, in the operation of scutching and hackling, is thrown off with the woody portions or shives, and "flaxwaste," or "mill-waste," is the waste or refuse remaining after the tow is separated

« ПретходнаНастави »