lithographically or otherwise, not exceeding in weight twenty-four ounces each, with [more] reading matter other than letters, numerals, or descriptive words, [25] 15 per centum ad valorem; booklets, printed lithographically or otherwise, not specially provided for, 7 cents per pound; booklets, wholly or in chief value of paper, decorated in whole or in part by hand or by spraying, whether or not printed, not specially provided for, 15 cents per pound; all post cards (not including American views), plain, decorated, embossed, or printed except by lithographic process, 30 per centum ad valorem; views of any landscape, scene, building, place or locality in the United States, on cardboard or paper, not thinner than eight one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic or photogelatin process (except show cards), occupying thirty-five square inches or less of surface per view, bound or unbound, or in any other form, 15 cents per pound and 25 per centum ad valorem; thinner than eight one-thousandths of one inch, $2 per thousand; [greeting cards, and all other social and gift cards, including those in the form of folders and booklets, wholly or partly manufactured, with text or greeting, 45 per centum ad valorem; without text or greeting, 30 per centum ad valorem] greeting cards, valentines, and all other social and gift cards, 35 per centum ad valorem; in the form of folders and booklets, 45 per centum ad valorem. PAR. [1311] 1411. Photograph, autograph, scrap, post-card and postagestamp albums, and albums for phonograph records, wholly or partly manufactured, 30 per centum ad valorem. PAR. [1312] 1412. Playing cards, 10 cents per pack and 20 per centum ad valorem. PAR. [1313] 1413. Papers and paper board and pulpboard, including cardboard and leatherboard or compress leather, embossed, cut, die-cut, or stamped into designs or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or shaped for boxes or other articles, plain or printed, but not lithographed, and not specially provided for; paper board and pulpboard, including cardboard and leatherboard or compress leather, laminated, glazed, coated, lined, printed, decorated, or ornamented in any manner; press boards and press paper, all the foregoing, 30 per centum ad valorem; test or container boards of a bursting strength above sixty pounds per square inch by the Mullen or the Webb test, 20 per centum ad valorem; stereotype-matrix mat or board, 35 per centum ad valorem; wall pockets, composed wholly or in chief value of paper, papier-mâchè or paper board, whether or not die-cut, embossed, or printed lithographically or otherwise; boxes, composed wholly or in chief value of paper, papier-mâchè or paper board, and not specially provided for; manufactures of paper, or of which paper is the component material of chief value, not specially provided for, all the foregoing, 35 per centum ad valorem. SCHEDULE 15.-SUNDRIES REPORT BY THE SUBCOMMITTEE FRANK CROWTHER, Chairman HARRY A. ESTEP GENERAL As the word "sundries" implies, there is little or no relation among the commodities provided for in different paragraphs of this schedule, either in the uses they serve or in the materials of which they are made. Some are of minor importance commercially; others, such as cork products, toys, laces and embroideries, leather and furs and articles fabricated therefrom, fur felt and straw hats, jewelry, and manufactures of rubber, are of consequence in both the domestic and foreign trade of the United States. In 1927 the dutiable value of merchandise entered under this schedule amounted to $226,117,000 and the duties amounted to $88,624,000, being exceeded only by Schedule 7 (agricultural products and provisions) in value, and by Schedule 5 (sugar, molasses, and manufactures of) in duties. More than one-third of the total duties collected under the rates imposed in this schedule, namely, $32,067,181, came from entries in paragraph 1430, laces and embroideries during 1927. REQUESTS FOR CHANGES AND MATERIAL CONSIDERED At the recent hearings in connection with tariff readjustments American manufacturers requested changes in rates and phraseology affecting about 80 per cent of the 60 paragraphs in this schedule. In the preparation of Schedule 14 the committee gave careful consideration to the testimony of the witnesses and to the briefs submitted. It also had available the Summary of Tariff Information, 1929, prepared by the United States Tariff Commission as well as the commission's reports to the President and to the Senate, preliminary statements of information issued to the trade and other data obtained by the commission in the course of cost and other investigations. The experts of the commission also furnished additional information on various commodities. TRANSFER OF PARAGRAPHS The following transfers to and from Schedule 14 were made: Paragraphs 352 and 353 relating to penholders, mechanical pencils of base metal, fountain pens, and similar articles from Schedule 3 (metals and manufactures of). Paragraph 1437 relating to cabinet locks was transferred from sundries to Schedule 3 (metals and manufactures of). CHANGES IN PHRASEOLOGY AND RATES Changes were made in phraseology mainly for the following reasons: (1) To make more clear the intent of the Congress with respect to classification of commodities upon which there has been considerable litigation. (2) To provide separate rates of duty on a greater number of specific commodities in order that records of imports might 4 1 not be unavailable due to their falling in basket clauses and losing their identity. The records denote that the sundries schedule has been a prolific source of litigation in the United States Customs Court and the United States Court of Customs Appeals. Every effort has been made by your committee to clarify the language so that the intent of Congress will be manifest. In this procedure the legislative drafting committee has rendered valuable assistance as have the customs attorneys from the Department of Justice, and we are indebted to them both for their tireless energy and effort. The changes made in this bill over the Tariff Act of 1922 are as follows: [Matter stricken is inclosed in black brackets; new matter is in italic] SCHEDULE [14] 15.—SundrIES PAR. [1401] 1501. [Asbestos, manufactures of:] (a) Yarn [and woven fabrics composed wholly or in chief value of asbestos], slivers, rovings, wick, rope, cord, cloth, tape, and tubing, of asbestos, or of asbestos and any other spinnable fiber, with or without wire, and all manufactures of any of the foregoing, [30] 40 per centum [ad valorem; all] ad valorem. (b) Molded, pressed, or formed articles in part of asbestos, containing any binding agent, coating, or filler, other than hydraulic cement, 30 per centum ad valorem. (c) Asbestos shingles and articles in part of asbestos, if containing hydraulic cement or hydraulic cement and other material, not coated, impregnated, decorated, or colored, in any manner, three-fourths of 1 cent per pound; if coated, impregnated, decorated, or colored, in any manner, 1 cent per pound. (d) All other manufactures [composed wholly or in chief value of asbestos], of which asbestos is the component material of chief value, 25 per centum ad valorem. PAR. [1402] 1502. Boxing gloves, baseballs, footballs, tennis balls, golf balls, and all other balls, of whatever material composed, finished or unfinished, primarily designed for use in physical exercise [or in any indoor or outdoor game or sport,] (whether or not such exercise involves the element of sport), and all clubs, rackets, bats, [or] and other equipment, such as is ordinarily used in conjunction therewith [in exercise or play, all the foregoing, not specially provided for, 30 per centum ad valorem; ice and roller skates, and parts thereof, 20 per centum ad valorem. PAR. [1403] 1503. Spangles and beads, including bugles, [but not including beads of ivory or imitation pearl beads and beads in imitation of precious or semiprecious stones, not specially provided for, 35 per centum ad valorem; beads of ivory, 45 per centum ad valorem; fabrics and articles not ornamented with beads, spangles, or bugles, nor embroidered, tamboured, appliquéd, or scalloped, composed wholly or in chief value of beads or spangles [other than imitation pearl beads and beads in imitation of precious or semiprecious stones] (other than imitation pearl beads, beads in imitation of precious or semiprecious stones, and beads in chief value of synthetic phenolic resin), 60 per centum ad valorem; hollow or filled imitation pearl beads of all kinds and shapes, of whatever material composed, [strung or loose, mounted or unmounted,] 60 per centum ad valorem; imitation solid pearl beads, valued at not more than 5 cents per inch, 2 cents per inch and 20 per centum ad valorem; valued at more than 5 cents per inch, 60 per centum ad valorem; iridescent imitation solid pearl beads, valued at not more than 10 cents per inch, 4 cents per inch and 40 per centum ad valorem; valued at more than 10 cents per inch, 60 per centum ad valorem; beads composed in chief value of synthetic phenolic resin, 75 per centum ad valorem; all other beads in imitation of precious or semiprecious stones, of all kinds and shapes, of whatever material composed, [strung or loose, mounted or unmounted,] 45 per centum ad valorem: Provided, That the rates on spangles and beads provided in this paragraph shall be applicable whether such spangles and beads are strung or loose, mounted or unmounted: Provided further, That no article composed wholly or in chief value of any of the foregoing beads or spangles shall [pay] be subject to duty at a less rate than is imposed in any paragraph of this Act upon such articles without such beads or spangles. PAR. [1404] 1504. Ramie hat braids, [30] 20 per centum ad valorem; manufactures of ramie hat braids, 40 per centum ad valorem. PAR. [1405] 1505. Boots, shoes, or other footwear, the uppers ct which are composed wholly or in chief value of wool, cotton, ramie, animal hair, fiber, rayon, silk, or substitutes for any of the foregoing, whether or not the soles are composed of leather, wood, or other material, 35 per centum ad valorem; moccasins made wholly or in chief value of leather, 30 per centum ad valorem. PAR. [1406] 1506. (a) Braids, plaits, laces, and willow sheets or squares, composed wholly or in chief value of straw, chip, paper, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or [hoods,] hoods: [not] Not bleached, dyed, colored, or stained, 15 per centum ad valorem; bleached, dyed, colored, or stained, [20] 25 per centum [ad valorem; hats,] ad valorem. (b) Hats, bonnets, and [hoods] hoods, composed wholly or in chief value of [any of the foregoing materials] straw, chip, paper, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, whether wholly or partly [manufactured, but not] manufactured: (1) Not blocked or trimmed, and not bleached, dyed, colored, or stained, [35] 25 per centum ad valorem; (2) not blocked or trimmed, if bleached, dyed, colored, or stained, 25 cents per dozen and 25 per centum ad valorem; (3) blocked or trimmed (whether or not bleached, dyed, colored, or stained), $4 per dozen and 50 per centum ad valorem; [straw hats known as harvest hats, valued at less than $3 per dozen, 25 per centum ad valorem; all other hats, composed wholly or in chief value of any of the foregoing materials, whether wholly or partly manufactured, not blocked or blocked, not trimmed or trimmed, if sewed, 60 per centum ad valorem. But] (4) if sewed (whether or not blocked, trimmed, bleached, dyed, colored, or stained), $4 per dozen and 60 per centum ad valorem; (5) any of the foregoing known as harvest hats, valued at less than $3 per dozen, 25 per centum ad valorem. (c) As used in this paragraph the terms "grass" and "straw" [shall be understood to] mean these substances in their natural form and structure, and not the separated fiber thereof. PAR. [1407] 1507. Brooms, made of broom corn, straw, wooden fiber, or twigs, [15] 25 per centum ad valorem; tooth brushes and other toilet brushes, the handles or backs of which are composed wholly or in chief value of any product provided for in paragraph 31, 2 cents each and 50 per centum ad valorem; handles and backs for tooth brushes and other toilet brushes composed wholly or in chief value of any product provided for in paragraph 31, 1 cent each and 50 per centum ad valorem; toilet brushes, ornamented, mounted, or fitted with gold, silver, or platinum, or wholly or partly plated with gold, silver, or platinum, whether or not enameled, 60 per centum ad valorem; other tooth brushes and other toilet brushes, [45] 50 per centum ad valorem; all other [brushes] brushes, not specially provided for, [including feather dusters,] and hair pencils in quills or otherwise, [45] 50 per centum ad valorem. PAR. [1408] 1508. Bristles, sorted, bunched, or prepared, 7 cents per pound. PAR. [1409] 1509. Button forms of lastings, mohair or silk cloth, and manufactures of other material, in patterns of such size, shape, or form as to be fit for buttons exclusively, and not exceeding three inches in any one dimension, 10 per centum ad valorem. PAR. [1410] 1510. Buttons of vegetable ivory, finished or partly finished, 14 cents per line per gross; vegetable ivory button blanks, not drilled, dyed, or finished, three-fourths of 1 cent per line per gross; buttons of pearl or shell, finished or partly finished, 134 cents per line per gross; pearl or shell button blanks, not turned, faced, or drilled, 114 cents per line per gross; and, in addition thereto, on all the foregoing, 25 per centum ad valorem: Provided, That the term "line" as used in this paragraph and paragraph 1511 shall mean the line button measure of one-fortieth of one inch. PAR. [1411] 1511. Buttons commonly known as agate buttons, [15 per centum ad valorem;] and buttons made in imitation of or similar to pearl, shell, or agate buttons (except buttons commonly known as Roman pearl or buttons with a fish scale or similar to fish-scale finish), 11⁄2 cents per line per gross and 25 per centum ad valorem; parts of buttons and button molds or blanks, finished or unfinished, not specially provided for, and all collar and cuff buttons and studs composed wholly of bone, mother-of-pearl, ivory, vegetable ivory, or agate, and buttons not specially provided for, 45 per centum ad valorem. PAR. [1412] 1512. Cork bark, cut into squares, cubes, or quarters, 8 cents per pound; stoppers composed wholly or in chief value of cork, over three-fourths of one inch in diameter, measured at the larger end, [and disks, wafers, and washers over three-sixteenths of one inch in thickness, made from natural cork bark, 20 cents per pound; made from artificial or composition cork, 10 cents per pound; 25 cents per pound; [stoppers,] three-fourths of one inch or less in diameter, measured at the larger end, [and disks, wafers, and washers, threesixteenths of one inch or less in thickness, made from natural cork bark, 25 cents per pound; made from artificial or composition cork, 121⁄2 cents p r pound;] 31 cents per pound; perforated or hollow corks, commonly or commercially known as shell corks, 75 cents per pound; perforated cork penholder grips, $2 per pound; disks, wafers, and washers, three-sixteenths of one inch or less in thickness, made from natural cork bark, 25 cents per pound; if made from artificial, composition, or compressed cork, 121⁄2 cents per pound; cork, [artificial,] commonly or commercially known as artificial, [composition] composition, or compressed cork, [manufactured from cork waste or granulated cork,] in the rough and not further advanced than [in the form of] slabs, blocks, [or] planks, rods, sticks, [suitable for cutting into stoppers, disks, liners, floats,] or similar [articles] forms, [6 cents per pound; in rods or sticks suitable for the manufacture of disks, wafers, or washers,] 10 cents per pound; manufactures wholly or in chief value of artificial, composition, or compressed cork, finished or unfinished, not specially provided for, 16 cents per pound; [granulated or ground cork, 25 per centum ad valorem;] clean, refined, purified, granulated, or ground cork, weighing not over six pounds per cubic foot uncompressed, 3 cents per pound; all other ground, granulated, or regranulated cork, 1 cent per pound; cork insulation, wholly or in chief value of cork, cork waste, or granulated or ground cork, in blocks, slabs, boards, or planks, [or molded forms,] 234 cents per board foot; cork pipe coverings, cork fitting covers, and cork lags, wholly or partly manufactured, coated or uncoated, 5 cents per pound; [cork tile;] cork tile in the rough or wholly or partly finished, over three-eighths of one inch in thickness, 6 cents per pound; three-eighths of one inch or less in thickness, 10 cents per pound; cork paper, 30 per centum ad valorem; and manufactures [,] wholly or in chief value of cork bark or [artificial cork and] cork, not specially provided for, [30] 45 per centum ad valorem. PAR. [1413] 1513. Dice, dominoes, draughts, chessmen, and billiard, pool, and bagatelle balls, and poker chips, of ivory, bone, or other material, 50 per centum ad valorem. PAR. [1414] 1514. [Dolls,] Dolls and doll clothing, composed in any part, however small, of any of the laces, fabrics, embroideries, or other materials or articles provided for in paragraph 1530 (a), 90 per centum ad valorem; dolls and toys, composed wholly or in chief value of any product provided for in paragraph 31, having any movable member or part, 1 cent each and 60 per centum ad valorem; not having any movable member or part, 1 cent each and 50 per centum ad valorem; parts of dolls or toys, composed wholly or in chief value of any product provided for in paragraph 31, 1 cent each and 50 per centum ad valorem; all other dolls, [and] parts of dolls (including clothing), doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, toy books without reading matter (not counting as reading matter any printing on removable pages), other than letters, numerals, or descriptive words, bound or unbound, and parts thereof, garlands, festooning and Christmas tree decorations made wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads, and all other toys, and parts of toys, [not composed of china, porcelain, parian, bisque, earthen or stone ware, and] not specially provided for, 70 per centum ad valorem. The rates provided for in this paragraph shall apply to articles enumerated or described herein, whether or not more specifically provided for elsewhere in this Act: Provided, That none of the foregoing shall be subject to a less amount of duty than would be payable without regard to this paragraph: Provided further, That nothing in this paragraph shall apply to any article composed wholly or in chief value of china, porcelain, parian, bisque, earthenware, or stoneware. PAR [1415] 1515. Emery, corundum and artificial abrasive grains and emery, corundum and artificial abrasives, ground, pulverized, refined, or manufactured. 1 cent per pound; emery wheels, emery files, and manufactures of which emery, corundum or artificial abrasive is the component material of chief value, not specially provided for; and all papers, cloths, and combinations of paper and cloth, wholly or partly coated with artificial or natural abrasives, or with a combination of natural and artificial abrasives; all the foregoing, 20 per centum ad valorem. |