SCHEDULE M-PAPERS AND BOOKS. 320. Sheathing paper, pulpboard in rolls, not laminated, roofing felt, common paper-box board, not coated, lined, embossed, printed, or deco1913 rated in any manner nor cut into shapes for boxes or other articles, 5 per centum ad valorem. 1897 1894 1890 1883 1909 407. Sheathing paper and roofing felt, 10 per centum ad valorem. 394. Sheathing paper and roofing felt, 10 per centum ad valorem, 304. Sheathing paper and roofing felt, 10 per centum ad valorem, 416. Sheathing paper, 10 per centum ad valorem. 389. Sheathing paper, 10 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Adhesive Felt for Sheathing Vessels.-Merchandise classified as roofing felt under paragraph 320, although imported in rolls, was found to be used for sheathing vessels and held free of duty under paragraph 481.-Ab. 38878. Saturating Paper and Sulphite Tag Rolls.-The merchandise invoiced as sulphite tag rolls is made entirely of chemical wood pulp, first macerated in beating engines and then processed over board machines, after which it is wound in rolls at the end of the machine. It was held dutiable as pulpboard in rolls not laminated, and the saturating paper was held dutiable as sheathing paper under paragraph 320.-Ab. 38847. Saturating Paper.-Certain so-called sheathing paper, consisting of dry, unsaturated felt paper, dutiable at the rate of 25 per cent ad valorem under paragraph 332 as paper not specially provided for.-Dept. Order (T. D. 36137). Strawboard, classified under the provision in paragraph 328 for press board or press paper, found to be used almost exclusively as a common paperbox board, was held dutiable under paragraph 320.-Ab. 38384. DECISIONS UNDER THE ACT OF 1897. Sheathing Felt, not Adhesive, is not entitled to free entry under paragraph 553. While adhesive ship-sheathing felt is entitled to free entry irrespective of its actual use, sheathing felt not adhesive, admittedly imported for roofing, is dutiable at the rate of 10 per cent ad valorem under paragraph 394. U. S. v. Nichols (46 Fed. Rep., 359) and G. A. 110 cited and distinguished.-T. D. 22448 (G. A. 4752). DECISIONS UNDER THE ACT OF 1890. Roofing Felt.-Tarred roofing paper held dutiable by similitude as sheathing paper. Reversing T. D. 11348 (G. A. 631).—T. D. 14409 (G. A. 2293). 321. Filter masse or filter stock, composed wholly or in part of wood 1913 pulp, wood flour, cotton, or other vegetable fiber, 20 per centum ad valorem. 408. Filter masse or filter stock, composed wholly or in part of wood 1909 pulp, wood flour, cotton, or other vegetable fiber, 14 cents per pound and 15 per centum ad valorem. 395. Filter masse or filter stock, composed wholly or in part of wood 1897 pulp, wood flour, cotton, or other vegetable fiber, 1 cents per pound and 15 per centum ad valorem. DECISIONS UNDER THE ACT OF 1909. Filtrier Material.-Duty was assessed on the merchandise here involved under paragraph 462 as manufactures of asbestos. The filtrier material, used for filtering purposes and being made in part of wood pulp, is properly subject to duty under paragraph 408.-Ab. 28666 (T. D. 32560). DECISIONS UNDER THE ACT OF 1894. Filter Masse, designed for filtering beer, is dutiable as chemical wood pulp bleached and not as a manufacture of pulp.-T. D. 16642 (G. A. 3287). DECISIONS UNDER THE ACT OF 1890. Filtering Masse held dutiable as a manufacture of cotton and not as wood pulp.-T. D. 15243 (G. A. 2736). 1916 Act of Sept. 8. 1913 SEC. 600. That paragraph three hundred and twenty-two, Schedule M, and paragraph five hundred and sixty-seven of the free list of the Act entitled "An act to reduce tariff duties and to provide revenue for the Government, and for other purposes," approved October third, nineteen hundred and thirteen, be amended so that the same shall read as follows: "322. Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above 5 cents per pound, twelve per centum ad valorem: Provided, however, That if any country, dependency, province, or other subdivision of government shall impose any export duty, export license fee, or other charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper, values above 5 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either printing paper or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. 322. Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above 2 cents per pound, 12 per centum ad valorem: Provided, however, That if any country, dependency, province, or other subdivision of government shall impose any export duty, export license fee, or other charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper, valued above 2 cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either printing paper, or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. * 409. Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, *; valued above 24 cents per pound and not above 4 cents per pound, five-tenths of 1 cent per pound; valued above 4 cents and not above 5 cents per pound, eighttenths of 1 cent per pound; valued above 5 cents per pound, 15 per centum ad valorem: Provided, however, That if any country, dependency, province, or other subdivision of government shall forbid or restrict in any way the exportation of (whether by law, order, regulation, con1909 tractual relation, or otherwise, directly or indirectly) or impose any export duty, export license fee, or other export charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty of onetenth of 1 per cent per pound when valued at 3 cents per pound, or less, and in addition thereto the amount of such export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp. 1897 1894 1890 1883 * * 396. Printing paper, unsized, sized, or glued, suitable for books and newspapers, *; valued above 2 cents per pound and not above 3 cents per pound, five-tenths of 1 cent per pound; valued above 3 cents and not above 4 cents per pound, six-tenths of 1 cent per pound; valued above 4 cents and not above 5 cents per pound, eight-tenths of 1 cent per pound; valued above 5 cents per pound, 15 per centum ad valorem: Provided, That if any country or dependency shall impose an export duty upon pulp wood exported to the United States, there shall be imposed upon printing paper when imported from such country or dependency an additional duty of one-tenth of 1 cent per pound for each dollar of export duty per cord so imposed, and proportionately for fractions of a dollar of such export duty. 306. Printing paper unsized, sized or glued, suitable only for books and newspapers, 15 per centum ad valorem. 417. Printing paper unsized, suitable only for books and newspapers, 15 per centum ad valorem. 418. Printing paper, sized or glued, suitable only for books and newspapers, 20 per centum ad valorem. 386. Paper, sized or glued, suitable only for printing paper, 20 per centum ad valorem. 387. Printing paper, unsized, used for books and newspapers exclusively, 15 per centum ad valorem. DECISIONS UNDER THE ACT OF 1913. Printing Paper-Countervailing Duty. PROTEST, SUFFICIENCY OF.-A protest claiming printing paper to be dutiable under paragraph 322 need not deny that it came from a country which imposed an export duty upon it or the material used in its manufacture. To hold this would be to hold that every protest must negative paragraph E of section 4, which levies additional duty upon any dutiable article coming from a country which bestows a bounty upon its exportation.-U. S. v. Murphy & Co. (Ct. Cust. Appls.), T. D. 36261; G. A. Ab. 38555 affirmed. Countervailing duty to be collected on printing paper valued above 2 cents per pound when imported from Labrador.-Dept. Order (T. D. 35741). Place of Manufacture and of Origin of Wood.-T. D. 33786 of October 11, 1913, relative to countervailing duty under paragraph 322, tariff act of 1913, amended.-Dept. Order (T. D. 34449). The British Columbia forest act (consolidated Mar. 27, 1913), chapter 17, section 58, paragraph 2, provides for a tax of 25 cents per cord on all timber cut within the Province suitable for the manufacture of pulp wood or paper, with a rebate of all the tax above 1 cent per cord on such wood used in the Province. This rebate is equivalent to an export duty of 24 cents per cord. following the decision of the department and the court upon a similar regulation of the Province of Quebec. T. D. 24729, T. D. 27332, and T. D. 30045. It has been reported to the Department of State that the Province of Quebec continues to collect on pulp wood cut from the Crown lands of that Province prior to May 1, 1910, an export duty of 25 cents per cord. T. D. 24729, T. D. 27332, and T. D. 30045. An export duty of $0.145 per cubic meter (35.314 cubic feet) is imposed on pulp wood exported from Finland. T. D. 30064 and T. D. 30683. It also appears that an export duty of 14 per cent ad valorem is imposed by the Government of Portugal on pulp wood, wood pulp, or printing paper, when exported from that country. T. D. 33684. Invoices covering printing paper must state the name of the manufacturer and place of manufacture thereof, which statement should be verified so far as practicable by the consular officer who certifies the invoice. The tariff act of October 3, 1913, operates to repeal section 2 of the so-called Canadian reciprocity act of July 26, 1911.-Dept. Order (T. D. 33786). DECISIONS UNDER THE ACT OF 1909. "Normandy Vellum" is not so imitative of the genuine japan as to be readily recognized as a substitute therefor, and is not in imitation of japan paper, nor an imitation japan paper. We find that the merchandise is a book printing paper, that it is not one of the papers excluded from paragraph 409 by the terms thereof.-Ab. 25317 (T. D. 31498). Plate Paper used for photogravure work and in printing illustrations was held properly classified under paragraph 415, rather than as printing paper (par. 409). Pritchard v. U. S. (2 Ct. Cust. Appls., 247; T. D. 31974) noted.—Ab. 84904 (T. D. 34219). DECISIONS UNDER THE ACT OF 1897. Blue-Print Paper.-Paper used for making blue-print paper is not dutiable as plain basic photographic paper under paragraph 398. Such papers are of the class suitable for printing books and are dutiable under paragraph 396 if valued above 5 cents per pound at the rate of 15 per cent ad valorem.-T. D. 23378 (G. A. 5031). Book Cover Printing Paper.—The provision in paragraph 336 for "printing paper suitable for books and newspapers is not limited to paper that is suitable for printing both books and newspapers, and paper used for printing covers of booklets, pamphlets, and the like, but not suitable for printing newspapers, is dutiable under said provision, and not under paragraph 402 relating to "all other paper not specially provided for."--Hensel v. U. S. (C. C.), T. D. 25045; G. A. decision (unpublished) reversed. 66 Kraft Paper.-We would have no hesitancy in deciding against the contention of the importers were it not for the ruling of the circuit court (Hensel v. U. S., 126 Fed. Rep., 576; T. D. 25045), so-called cover paper. On the authority of that ruling we sustain the claim under paragraph 396.-Ab. 21862 (T. D. 30027). |