SCHEDULE J-FLAX, HEMP, AND JUTE, AND MANUFAC TURES OF. 267. Single yarns made of jute, not finer than five lea or number, 15 1913 per centum ad valorem; if finer than five lea or number and yarns made of jute not otherwise specially provided for in this section, 20 per centum ad valorem. 1909 1897 1894 1890 1883 1913 1909 1897 338. Single yarns made of jute, not finer than five lea or number, 1 cent per pound and 10 per centum ad valorem; if finer than five lea or number, 35 per centum ad valorem; yarns made of jute not otherwise specially provided for in this section, 35 per centum ad valorem. 328. Single yarns made of jute, not finer than five lea or number, 1 cent per pound and 10 per centum ad valorem; if finer than five lea or number. 35 per centum ad valorem. 267. Yarn, made of jute, 30 per centum ad valorem. * 268. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, one-half cent per pound; cables and cordage made of hemp, tarred or untarred, 1 cent per pound. 339. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, three-fourths of 1 cent per pound; cables and cordage made of hemp, tarred or untarred, 2 cents per pound. 329. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, 1 cent per pound; cables and cordage made of hemp, tarred or untarred, 2 cents per pound. 268. Cables, cordage, and twine (except binding twine), composed in 1894 whole or in part of New Zealand hemp, istle or Tampico fiber, manila, sisal grass, or sunn, 10 per centum ad valorem. 1890 1883 362. Cables, cordage, and twine (except binding twine composed in 344. Tarred cables or cordage, 3 cents per pound. 346. All other untarred cordage, 34 cents per pound. DECISIONS UNDER THE ACT OF 1913. Steel Wire Rope Covered with Hemp, classified under paragraph 284 as a manufacture in chief value of hemp, is claimed under paragraph 268 as cables and cordage. The testimony showed that the rope in question is used largely in connection with steamship work, such as mooring, for use on board a vessel and work connected with boats. This was held not sufficient to warrant classification under paragraph 268.-Ab. 38558. 60690°-18-VOL 1-34 529 DECISIONS UNDER THE ACT OF 1909. Istle Lariats were held dutiable as cordage under paragraph 339.-Ab. 23986 (T. D. 30944). Marline. The merchandise is not a twine. It is known as "cordage," under the specific name of "marline," is used for serving around wire ropes, cables, etc., and is dutiable at 2 cents per pound under paragraph 339.-Ab. 28429 (T. D. 32488). DECISIONS UNDER THE ACT OF 1897. Hemp Cordage.-Articles used for roping small sails and lacing the head and foot of small sails were held dutiable as cordage under paragraph 329.— Ab. 23985 (T. D. 30944). DECISIONS UNDER THE ACT OF 1894. Russian Bolt Rope is a manufacture of hemp.-T. D. 16221 (G. A. 3100). DECISIONS UNDER THE ACT OF 1890. Istle Lariats.-A lariat made of istle rope, with a loop at one end, held dutiable as cordage.-T. D. 12220 (G. A. 1034). Tarred Lath Yarn.-Tarred two-ply lath yarn, used for tying up laths, shingles, etc., held dutiable as tarred cordage and not as binding twine nor as twine.-T. D. 13786 (G. A. 1980). 1913 1909 1897 1894 1890 1883 269. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, 20 per centum ad valorem; if made from yarn finer than five lea or number, 25 per centum ad valorem. 340. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, 10 cents per pound; if made from yarn finer than five lea or number, 12 cents per pound, and three-fourths of 1 cent per pound additional for each lea or number, or part of a lea or number, in excess of five. 330. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, 13 cents per pound; if made from yarn finer than five lea or number, three-fourths of 1 cent per pound additional for each lea or number, or part of a lea or number, in excess of five. * 274. * either of these 370. * threads composed of flax or hemp, or of a mixture of either of these substances, valued at 13 cents or less per pound, 6 cents per pound; valued at more than 13 cents per pound, 45 per centum ad valorem. threads composed of flax or hemp, or of a mixture of substances, 35 per centum ad valorem. 336. Flax or linen thread, twine, and pack thread, centum ad valorem. DECISIONS UNDER THE ACT OF 1897. 40 per Flax Thread.-Thread, two strands of flax twisted together, known in trade both as thread and two-ply yarn, dutiable as thread under paragraph 330 rather than as manufacture of flax not specially provided for.-T. D. 21029 (G. A. 4417). Thread from Yarn Composed of Flax.-A manufacture of flax consisting of hanks of two strands of flax twisted together is dutiable as thread made from yarn composed of flax and not under paragraph 347 as a manufacture of flax.-Klump v. Thomas (C. C.), 108 Fed. Rep., 799. DECISIONS UNDER THE ACT OF 1894. Twine Made of Flax or Linen held dutiable as a manufacture of flax.T. D. 17343 (G. A. 3563). Twines Made of Russian or Italian Hemp are manufactures of hemp and not twine.-T. D. 18004 (G. A. 3848). Twine of Hemp and Sunn.-Twine (other than binding twine) composed of Russian hemp and sunn (hemp chief value) is dutiable as twine composed in part of sunn and not as a manufacture of hemp.-T. D. 17407 (G. A. 3598). DECISIONS UNDER THE ACT OF 1890. Flax Twine.-Flax or linen twine is dutiable as a manufacture of flax.T. D. 11886 (G. A. 877); T. D. 12319 (G. A. 1091). Sail Cord or Harness Twine, composed of three strands of hard twisted hemp fibers and finished with a smooth and almost glazed surface, is dutiable as a manufacture of hemp and not as cordage.-T. D. 14405 (G. A. 2289). Salmon Thread or Twine is dutiable as flax thread and not as a manufacture of flax.-T. D. 14303 (G. A. 2232); T. D. 12364 (G. A. 1136) reversed. Seaming Twine of Flax is dutiable as a manufacture of flax and not as twine nor as threads composed of flax.-T. D. 14642 (G. A. 2400). DECISIONS UNDER THE ACT OF 1883. Gill Twine.-Linen twine composed of several yarns loosely twisted together and known to the trade as "gill twine" is dutiable as gilling twine and not as flax or linen thread, twine, and pack thread. The importer's right to recover is not affected by the fact that his protest claimed the goods to be "seine twine," while the proof showed them to be "gilling twine," as the two terms are convertible for the purposes of the question at issue.-McNab v. Seeberger (C. C.), 39 Fed. Rep., 759. Gilling Twine.-No. 35 three-cord unbleached linen thread, known as gilling twine, imported as gilling, for the manufacture of gill nets, is dutiable as gilling twine and not as flax or linen thread, twine, and pack thread.-American Net & Twine Co. v. Worthington, 141 U. S., 468. Linen Thread numbered from 10 to 60 and used by boot and shoe makers, upholsterers, bookbinders, saddlers, and other trades, as well as by gill-net makers, is dutiable as linen thread and not as gilling twine.-American Net & Twine Co. v. Worthington, 33 Fed. Rep., 826. Salmon Net Twine.-An article manufactured, imported, and sold under the name "Salmon net twine, 14 ply," made of the first quality of flax, having fourteen small strands or threads very slightly twisted together, and mainly used for making seines and gilling nets and known in the trade and in its use as "salmon seine" and "seine and gilling twine," though it can be used for sewing sacks, shoes, etc., is dutiable as gilling twine and not as flax or linen thread.Leeson v. Young (C. C.), 45 Fed. Rep., 627. 270. Single yarns, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 12 per centum ad va1913 lorem; finer than eight lea or number and not finer than eighty lea or number, 20 per centum ad valorem; finer than eighty lea or number, 10 per centum ad valorem; ramie sliver or roving, 15 per centum ad valorem. 341. Single yarns in the gray, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 6 cents per pound; finer than eight lea or number and not finer than eighty lea or 1909 number, 40 per centum ad valorem; single yarns. made of flax, hemp, or ramie, or a mixture of any of them, finer than eighty lea or number, 15 per centum ad valorem; ramie sliver or roving, 35 per centum ad valorem. 1897 1894 331. Single yarns in the gray, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 7 cents per pound; finer than eight lea or number and not finer than eighty lea or number, 40 per centum ad valorem; single yarns, made of flax, hemp, or ramie, or a mixture of any of them, finer than eighty les or number, 15 per centum ad valorem. 274. Yarns * * composed of flax or hemp, or of a mixture of either of these substances, 35 per centum ad valorem. 370. Yarns composed of flax or hemp, or of a mixture of 1890 either of these substances, valued at 13 cents or less per pound, 6 cents per pound; valued at more than 13 cents per pound, 45 per centum ad valorem. 1883 335. Flax and hemp yarns, 35 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Knotted Hemp Fibers.—The knotting together of the fibers is a process of manufacture the result of which is a new article which is used as a yarn in the manufacture of braids. It is therefore excluded from the provision of paragraph 578 of the free list. While its use is that of a yarn it is not in fact a yarn, inasmuch as it has not been spun. Similitude would not operate to make it dutiable as a yarn in the presence of paragraph 358, providing for manufac tures of vegetable fiber.-Ab. 25330 (T. D. 31498). DECISIONS UNDER THE ACT OF 1897. Single Flax Yarns, not finer than 80 lea or number, imported in the gray, are dutiable under the first provisions of paragraph 331. Single flax yarns not finer than 80 lea or number not in the gray, the lea or number being taken in the condition as imported, are properly dutiable under the provisions of paragraph 347. Single flax yarns finer than 80 lea or number, the lea or number being taken in the condition as imported, are properly dutiable under the last provision of paragraph 331 at the rate of 15 per cent ad valorem. In re Downing, G. A. 4994 (T. D. 23283), distinguished.-T. D. 26666 (G. A. 6134). Ramie Sliver, imported under the tariff act of 1897, is properly dutiable at the rate of 45 per cent ad valorem by similitude to cotton sliver under the provisions of section 7 and paragraph 302 of said act.-T. D. 30205 (G. A. 6955). Ramie sliver is dutiable as cotton sliver by similitude under paragraph 302. Within the meaning of the similitude clause in section 7, ramie sliver resembles cotton sliver (1) in “material” because it is a vegetable fiber, (2) in "quality " because it has reached the same degree of purity, (3) in "texture" because the fibers are in practically the same form, and (4) in "use" because intended to be spun into yarn and thread for the manufacture of fabrics in the same way that cotton sliver is used.-Vandegrift v. U. S. (C. C. A.), T. D. 30010; T. D. 29239 (C. C.) and Ab. 3702 (T. D. 25772) affirmed. 271. Gill nettings, nets, webs, and seines made of flax, hemp, or 1913 ramie, or a mixture of any of them, or of which any of them is the component material of chief value, 25 per centum ad valorem. 1909 1897 1894 1890 1883 342. Flax gill nettings, nets, webs, and seines shall pay the same duty per pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto 20 per centum ad valorem. 332. Flax gill netting, nets, webs, and seines shall pay the same duty per pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto 25 per centum ad valorem. 272. Flax gill netting, nets, webs, and seines, 40 per centum ad valorem. 367. Flax gill netting, nets, webs, and seines, when the thread or twine of which they are composed is made of yarn of a number not higher than twenty, 15 cents per pound, and 35 per centum ad valorem; when made of threads or twines, the yarn of which is finer than number 20, 20 cents per pound, and in addition thereto 45 per centum ad valorem. 347. Seines and seine and gilling twine, 25 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Tennis Nets made from Russian hemp are dutiable as "manufactures of hemp " under paragraph 284, and not as 'gill nettings, nets, webs, and seines" under paragraph 271, that paragraph being limited to such articles as are intended for use in fishing and fisheries.-T. D. 35562 (G. A. 7745). In G. A. 2804 (T. D. 15410) certain nets were held dutiable under the act of 1890 on the ground that they were fishing nets used for catching shrimps. It is commonly known, and has been taken judicial notice of by the courts, that gill nets are used principally for fisheries. American Net & Twine Co. v. Worthington (33 Fed., 826), McNab v. Seeberger (39 Fed., 759). The paragraph does not specially name "gill nets," but it names "gill nettings and nets." Gill nettings and seines are well-known varieties of fishing tackle. In Ederer v. U. S. (T. D. 25111) the United States Circuit Court for the Northern District of Illinois held that under the rule of ejusden generis the provision for "nets or nettings," in paragraph 339, act of 1897, was limited in its application to goods of the same kind as to quality and use as the other articles there enumerated. Applying the same reasoning to the case at bar, we hold that the provision for "nets in paragraph 271 is limited to those used in fisheries and fishing.-Ab. 36875. DECISIONS UNDER THE ACT OF 1909. Fishing Nets of Cotton.-Cotton nets used to lift fish out of the water after having been hooked up, specially excepted from paragraph 165, were held more specifically provided for as net or nettings (par. 349) than as manufactures of cotton (par. 332).-Ab. 35739. DECISIONS UNDER THE ACT OF 1890. Shrimp Nets of Flax are dutiable as nets and not as manufactures of flax, nor as manufactures of jute.-T. D. 15410 (G. A. 2804). 1913 272. Floor mattings, plain, fancy, or figured, including mats and rugs, manufactured from straw, round or split, or other vegetable substances, not otherwise provided for in this section, and having a warp of cotton, hemp, or other vegetable substances, including what are commonly known as China, Japan, and India straw matting, 2 cents per square yard. |