Lap Robes.-So-called blankets of wool to be continued to be assessed with duty as wool cloth or manufactures of wool. Ab. 36913 (T. D. 34933) not acquiesced in.-Dept. Order (T. D. 35095).

We hold that a blanket is still a blanket when used to keep out the cold over the knees in a carriage or automobile, and does not cease to be a blanket because not used on a bed or the back of a horse, or whether or not it is bound by a border.-Ab. 36913 (T. D. 34933).

Woolen Rugs or Auto Rugs. In the opinion of the department the provision in paragraph 379 should be limited to blankets which are known and used as bed blankets and horse blankets.

Woolen rugs or auto rugs properly dutiable as manufactures of wool, under paragraph 378.-Dept. Order (T. D. 32899).

We hold that the merchandise in question is not automobile rugs.

It would be sufficient to rest our decision here, but in addition, following our finding in our recent decision upon protest 721319, we hold that a blanket does not cease to be a blanket if used in an automobile or carriage to keep the cold from the body, instead of upon a bed or upon the back of a horse.-Ab. 36896 (T. D. 34920).

DECISIONS UNDER THE ACT OF 1897.

Horse Blankets composed in part of wool are dutiable under the specific designation of blankets in paragraph 367, and not dutiable under the provisions of paragraph 447 for saddlery and parts thereof.-T. D. 24701 (G. A. 5431).

Mexican Blankets-Zarapes.-Mexican woolen blankets known as zarapes are dutiable as blankets under paragraph 367. The fact that blankets are sometimes put to use as an article of wearing apparel during the day while used as blankets during the night does not change their classification and make them articles of wearing apparel.-T. D. 22377 (G. A. 4730).

Persian Flannels composed of worsted, cotton, and silk (worsted chief value) and commercially known as women's and children's dress goods, valued at over 50 cents per pound, is dutiable at 50 per cent and not as a manufacture of cotton.-T. D. 17385 (G. A. 3576).

DECISIONS UNDER THE ACT OF 1894.

French Flannels.-Fancy French flannels composed of wool or worsted and valued at more than 50 cents per pound, not being flannels for underwear, but for making ladies' sacks and dresses, are dutiable as women's and children's dress goods and not as flannels for underwear.-T. D. 17079 (G. A. 3460).

Scotch Flannels, chiefly used in the manufacture of outing or tennis shirts, etc., are not known as flannels for underwear, are dutiable under paragraph 283 according to value and not as flannels for underwear.-T. D. 17971 (G. A. 3846).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Blankets. Under schedule E, act of 1846, blankets of all kinds were dutiable at 20 per cent. The act of 1857 reduced the duty on the articles mentioned in this schedule to 15 per cent. The articles imported were commercially known as blankets in 1857, but not so known in 1846. The commercial meaning in 1857 controls. Christ v. Baker (17 Leg. Int., 322; 5 Fed. Cas., 651); see Christ v. Schell (17 Leg. Int., 350).-5 Fed. Cas., 653.

1913

290. Women's and children's dress goods, coat linings, Italian cloths, bunting, and goods of similar description and character, composed wholly or in chief value of wool, and not specially provided for in this section, 35 per centum ad valorem.

1909

380. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar description and character of which the warp consists wholly of cotton or other vegetable material with the remainder of the fabric composed wholly or in part of wool, valued at not exceeding 15 cents per square yard, the duty shall be 7 cents per square yard; valued at more than 15 cents per square yard, the duty shall be 8 cents per square yard; and in addition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum ad valorem; valued above 70 cents per pound, 55 per centum ad valorem: Provided, That on all the foregoing, weighing over four ounces per square yard, the rates of duty shall be 5 per centum less than those imposed by this schedule on cloths. 381. On women's and children's dress goods, coat linings, Italian cloths, bunting, and goods of similar description or character composed wholly or in part of wool, and not specially provided for in this section, the duty shall be 11 cents per square yard; and in addition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum ad valorem; valued above 70 cents per pound, 55 per centum ad valorem: Provided, That on all the foregoing, weighing over four ounces per square yard, the duty shall be the same as imposed by this schedule on cloths.

368. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar description and character of which the warp consists wholly of cotton or other vegetable material with the remainder of the fabric composed wholly or in part of wool, valued at not exceeding 15 cents per square yard, the duty shall be 7 cents per square yard; valued at more than 15 cents per square yard, the duty shall be 8 cents per square yard; and in addition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum ad valorem; valued above 70 cents per pound, 55 per centum ad valorem: Provided, That on all the 1897 foregoing, weighing over four ounces per square yard, the duty shall be the same as imposed by this schedule on cloths.

369. On women's and children's dress goods, coat linings, Italian cloths, bunting, and goods of similar description or character composed wholly or in part of wool, and not specially provided for in this Act, the duty shall be 11 cents per square yard; and in addition thereto on all the foregoing valued at not above 70 cents per pound, 50 per centum ad valorem; valued above 70 cents per pound, 55 per centum ad valorem: Provided, That on all the foregoing, weighing over four ounces per square yard, the duty shall be the same as imposed by this schedule on cloths.

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283. On women's and children's dress goods, coat linings, Italian cloth, bunting, or goods of similar description or character, posed wholly or in part of wool, worsted, the hair of the camel, goat, 1894 alpaca, or other animals, including such as have india rubber as a com

ponent material, and not specially provided for in this Act, valued at not over 50 cents per pound, 40 per centum ad valorem; valued at more than 50 cents per pound, 50 per centum ad valorem.

394. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar character or description of which the warp consists wholly of cotton or other vegetable material, with the remainder of the fabric composed wholly or in part of wool, worsted, the hair of camel, goat, alpaca, or other animals, valued at not exceeding 15 cents per square yard, 7 cents per square yard, and in addition thereto 40 per centum ad valorem; valued at above 15 cents per square yard, 8 cents per square yard, and in addition thereto 50 per centum ad valorem: Provided, That on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this 1890 Act on a pound of unwashed wool of the first class, and in addition thereto 50 per centum ad valorem.

395. On women's and children's dress goods, coat linings, Italian cloth, bunting, and goods of similar description or character composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, and not specially provided for in this Act, the duty shall be 12 cents per square yard, and in addition thereto 50 per centum ad valorem: Provided, That on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this Act on a pound of unwashed wool of the first class, and in addition thereto 50 per centum ad valorem.

1833

364. Bunting, 10 cents per square yard, and in addition thereto, 35 per centum ad valorem.

365. 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, valued at not exceeding 20 cents per square yard, 5 cents per square yard, and in addition thereto, 35 per centum ad valorem; valued at above 20 cents per square yard, 7 cents per square yard and 40 per centum ad valorem; if composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mixture of them, 9 cents per square yard and 40 per centum ad valorem, 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 9 cents per square yard and 40 per centum ad valorem: Provided, That all such goods weighing over four ounces per square yard shall pay a duty of 35 cents per pound and 40 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1909.

Automobile Cloth Similar to Dress Goods.-Merchandise the principal use of which is as automobile cloth, but which is also adaptable for use as dress goods, and is in fact sometimes so used, is properly classifiable as "goods of similar description and character" to women's dress goods under paragraph 380, and not as cloth of wool (par. 378). Greenleaf v. Goodrich (101 U. S., 278) and Schmieder v. Barney (113 U. S., 645) cited; G. A. 4567 (T. D. 21650) distinguished.-T. D. 34303 (G. A. 7544).

Canton Cloth.-Merchandise described as "Fawn Canton," consisting of cloth with a wool weft and a cotton warp, generally used in the manufacture of waterproof cloth, was held properly classified under paragraph 380. Ab. 26270 (T. D. 31813) followed.-Ab. 30639 (T. D. 32997).

Canton Checks.-The material in question was used in the manufacture of waterproof cloth, the same consisting of two layers of cloth united with rubber. The article here in question is intended to form the inner layer. The record is meager, and in our opinion does not warrant a disturbance of the collector's classification. It will be observed that the paragraph under which the assessment was made provides both for coat linings and for fabrics similar to coat linings, and the merchandise would seem to be included in one or the other of these enumerations.-Ab. 26270 (T. D. 31813).

Pekin Melange.-Goods described on the invoice as Pekin melange were held dutiable as wool dress goods under paragraph 380 as claimed by the importer, rather than as manufactures of wool (par. 378).-Ab. 26267 (T. D. 31813).

Proviso to Paragraph 380.-The importation was of woolen dress goods with cotton warp weighing over 4 ounces per square yard. Under the proviso to paragraph 380 the collector, after fixing the duty at 44 cents per pound and 55 per cent ad valorem, deducted 5 per cent from this total sum and assessed the remainder. The importer protested the proviso should be read as reducing the ad valorem rate to 50 from 55 per cent. This contention was properly overruled by the board. The proviso to the paragraph should be subjected to the same construction as if the 5 per cent had been expressed by the equivalent term, one-twentieth.”—Auffmordt & Co. v. U. S. (Ct. Cust. Appls.), T. D. 32230; (G. A. 7260) T. D. 31803 affirmed.

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DECISIONS UNDER THE ACT OF 1897.

Silk-Wool Dress Goods.-Dress goods in chief value of silk but in part of wool are duitable under paragraph 369 as "women's and children's dress goods in part of wool," rather than under paragraph 387 as woven fabrics of silk.

In the circuit court an order affirming a decision by the Board of General Appraisers was entered by consent of counsel for both sides, "to expedite the final decision of the issue at bar in the United States circuit court of appeals without prejudice to the right of appeal." Held (1) that as there had been no judgment of the circuit court in a just sense of the word, there was no error to be assigned; (2) that to hear the appeal would be to disregard the statute establishing the circuit court of appeals, thus converting it from an appellate tribunal to a court of first instance, contrary to the intent of the law; and (3) that this court is therefore without jurisdiction. The decision of Ab. 19887 (T. D. 29339), as affirmed by (C. C.) T. D. 29548, stands.--Ballot v. U. S. (C. C. A.), T. D. 29766.

DECISIONS UNDER THE ACT OF 1894.

Italian Cloth, a manufacture of worsted and cotton (worsted chief value), is covered by paragraph 283.-Lesher, Whitman & Co. v. U. S., 94 Fed. Rep., 641. Italian Cloth Under Paragraph 297.—Italian cloths, made of cotton warp and worsted filling, used for coat linings, imported after August 28, 1894, and prior to January 1, 1895, are dutiable under paragraph 394 of the tariff act of 1890, and not under paragraph 283 of the act of 1894, and are embraced in the term manufactures of wool" (par. 297, act of 1894).-U. S. v. Klumpp (18 Sup. Ct. Rep. 311) applied and followed.-T. D. 19252 (G. A. 4129).

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DECISIONS UNDER THE ACT OF 1890.

Dress Goods of Pile Fabrics. -Women's and children's dress goods composed of cotton in the weft, and cotton and wool, and cotton, wool, and silk in the warp, commercially known as dress goods and also as pile fabrics, held to be more specifically provided for as pile fabrics than as dress goods.-T. D. 10468 (G. A. 2119).

Gloria Cloth Having a Bordered Edge and composed of wool or worsted in the weft and cotton in the warp, used in the manufacture of umbrellas and in making women's and children's dresses, dutiable as dress goods.-T. D. 14138 (G. A. 2137).

Robe Patterns.-Women's dress goods imported in patterns, each pattern consisting of a plain woven fabric for the body of the dress and one or more shorter pieces embroidered, are dutiable, the plain portion under this paragraph and the embroidered portion under paragraph 398.-T. D. 11975 (G. A. 888); T. D. 14302 (G. A. 2231).

Worsted Dress Goods.-Textile fabrics 34 inches in width, the warp composed of cotton and silk and the weft of worsted, valued at over 50 cents a pound and weighing less than 4 ounces to the square yard, held dutiable as worsted dress goods.-T. D. 11086 (G A. 529).

DECISIONS UNDER THE ACT OF 1883.

Dress Goods of Wool, in Part of Cotton.-Women's and children's dress goods composed of wool and cotton, valued at less than 20 cents per square yard and weighing less than 4 ounces to the square yard, the cotton being carded in with the wool from which the yarn composing the warp was spun, there being 94 per cent of wool and 6 per cent of cotton, the cotton being put in to secure a lower classification of duty, and an ordinary examiner not being able to detect the cotton without a careful examination, and there being no threads or yarns made wholly of cotton or other material than wool, are dutiable at 5 cents per square yard and 35 per cent and not at 9 cents per square yard and 40 per cent.-Seeberger v. Farwell, 139 U. S., 608.

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The above case (Seeberger v. Farwell, 139 U. S., 608) affirmed and applied to goods in which the percentage of cotton varied from 1.99 to 4.47 per cent.Magone v. Luckmeyer, 139 U. S., 612.

Thibet Cloths or Coatings.-Articles known as thibet cloths or coatings, made of cotton warp and worsted filling, which are commercially known as dress goods, or are of like description to dress goods as known in trade and commerce, are dutiable (when valued at less than 20 cents per square yard) at 5 cents per square yard and 35 per cent and not under paragraph 363, act of 1883.

The phrase "goods of like descriptions" is not restricted in its application to Italian cloths, but relates also to women's and children's dress goods.

The words "all such goods" in the proviso to this paragraph refers only to goods composed wholly of wool and other animal products.-Ellison v. Hartranft, 24 Fed. Rep., 136; Sullivan v. Robertson, 37 Fed. Rep., 778.

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Delaines-Goods of "Similar Description."-The words "of similar description," if a commercial phrase, with a particular and specific trade meaning other and different from its meaning in ordinary speech, should, in its interpretation, receive that particular and specific trade meaning; but, if not such commercial phrase, should receive its meaning in ordinary speech.

In determining whether goods are goods of similar description to delaines, cashmere delaines, muslin delaines, or berage delaines, composed wholly or in part of worsted, wool, mohair, or goat's hair, and on all goods of similar description, three matters are to be considered: (a) The rule which is to be used in determining whether the former goods are similar or dissimilar to the latter; (b) the standard of comparison, or, in other words, what are the different varieties of the latter goods with which the former are to be compared and found similar or dissimilar; and (c) what are the former goods which are to be compared with that standard.

While the words "of similar description" have been held (Greenleaf v. Goodrich, 101 U. S., 278) to mean 'similarity in product, in uses, in adaptation to uses, and not in appearance or in process of manufacture," the word "product," however, imports an article which is made of something, and which, when made, has characteristics which are apparent to the senses; and in judging as to similarity of product the material of which a product is made and its appearance when made may be taken into consideration. By this phrase, "goods of similar description," is meant completed fabrics, composed wholly or in part of worsted, wool, mohair, or goat's hair, and used for dress goods, which also, as completed fabrics, possess qualities of general appearance, character, and texture, like unto or generally resembling the qualities which distinguish delaines, cashmere, berage, or muslin.-White v. Barney (C. C.), 43 Fed. Rep., 474.

Dress Goods of Hair.-Women's and children's dress goods, manufactured of hair imported between April 30 and June 24, 1874, were dutiable under this paragraph as amended January 30, 1871, and not under the act of March 2, 1867, as women's and children's dress goods composed wholly or in part of wool, worsted, etc. Reversing the circuit court.-Falconer v. Miller, 93 Fed. Rep., 655.

291. Clothing, ready-made, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted 1913 articles of every description made up or manufactured wholly or in part, and not specially provided for in this section, composed wholly or in chief value of wool, 35 per centum ad valorem.