Rates of duty.-The rates of duty, classified according to the different tariff acts, 1883-1922, are given in the accompanying tabulation. Table 38.-Yarns of wool or hair—Rates of duty Tariff classification or description. woolen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat, or other animals (except such as are composed in part of wool), not specially enumerated or provided for in this act, valued at Not exceeding 30 cents per pound............ Rate of duty 10 cents per pound and 35 per centum ad valorem. Above 30 cents per pound and not exceeding 40 cents per 12 cents per pound and Above 40 cents per pound and not exceeding 60 cents per Above 60 cents per pound and not exceeding 80 cents per Above 80 cents per pound... On woolen and worsted yarns made wholly or in part of wool, Not more than 30 cents per pound...-- 35 per centum ad valorem. 18 cents per pound and 35 per centum ad valorem. 24 cents per pound and 35 per centum ad valorem. 35 cents per pound and 40 per centum ad valorem. 271⁄2 cents per pound and 35 per centum ad valorem. More than 30 cents and not more than 40 cents per pound.... 33 cents per pound and More than 40 cents per pound....... On woolen and worsted yarns made wholly or in part of wool, Not more than 40 cents per pound.. More than 40 cents per pound- On yarns made wholly or in part of wool 1 valued at-- More than 30 cents per pound On yarns made wholly or in part of wool 2 valued at- More than 30 cents per pound.......... 1922... 1107 Yarns made wholly or in chief value of wool ' valued atNot more than 30 cents per pound... More than 30 cents and not more than $1 per pound. More than $1 per pound.... 24 cents per pound and 30 per centum ad valorem. 36 cents per pound and 35 per centum ad valorem. 36 cents per pound and 40 per centum ad valorem. 1 Including hair of the sheep, camel, goat, alpaca, or other like animals, by virtue of paragraph 383. * Including hair of the sheep, camel, goat, alpaca, or other like animals by virtue of paragraph 395. Including wool or hair of sheep, camel, or other like animals by virtue of paragraph 304. • Emergency tariff act, May 27. • Hair of the camel, goat, alpaca or other like animals. COURT AND TREASURY DECISIONS Yarn made of hair of the common goat was held dutiable as wool yarn by similitude under paragraph 377 of the tariff act of 1909, rather than as a nonenumerated manufactured article. (Abstract 25370, T. D. 31524, of 1911.) Merchandise described as wool and silk yarn, which was imported with incomplete embroidered cushion covers, was classified by the collector as embroidered articles under paragraph 358 of the act of 1913. The Board of General Appraisers held that the yarn and covers should not be treated as an entirety and sustained the claim in the protest that the wool yarn was dutiable under paragraph 287 and the silk yarn under paragraph 313 of the act of 1913. (G. A. 8105, T. D. 37402, of 1917.) Roving yarn, slightly twisted, which was capable of further twisting or elongation and which had not been on the spinning frame, was held dutiable as roving or roping under paragraph 286, rather than as yarn under paragraph 287. (G. A. 7958, T. D. 36675, of 1916.) Under instructions from the Treasury Department, however, merchandise of this character was assessed as wool yarn under paragraph 287 with a view to the presentation of a new case. (T. D. 37148, of 1917.) Angora rabbit-hair yarn, commercially known as Angora wool yarn, was held not dutiable as a manufacture of fur under paragraph 348 of the act of 1913. The court laid down the following principles: Such yarn is more specifically described in paragraph 307 as "yarns made of the hair of the Angora goat, alpaca, and other like animals" than by the definition of wool in paragraph 304, "wool or hair of the sheep, camel, or other like animals," and is dutiable accordingly. The making of yarns is not, properly speaking, a fur use and the yarn made of hair can not be a manufacture of fur. Angora rabbit hair resembles that of the Angora goat or alpaca more nearly than it does that of the sheep or camel. Hair which is so short that it is commercially unfit to be spun into yarn or for the making of textiles and is chiefly employed in the making of furs or fur garments or for other fur uses, is a kind of hair which is known as "fur," though it be taken from the back of a sheep. Hair which possesses all of the characteristics of fur, but is so long and of such quality that it can be spun into yarn and converted into cloth and is chiefly used for that purpose, should be classified as a wool or as hair other than fur. "Other like animals" used in paragraphs 304 and 307 with reference to wool and hair regarded similarity in the hair and not in the animals themselves. (Bloomingdale Bros. v. United States, 8 Ct. Cust. Appls., 104, of 1917.) Yarn made from the hair of the Angora rabbit was held not covered by paragraph 19 of the emergency tariff act of 1921 but remained dutiable under paragraph 307 of the act of 1913. (G. A. 8694, T. D 39833 of 1923.) APPENDIX HOURS AND Wages The number of hours of work for operators in the more important occupations preliminary to weaving, in the domestic wool-manufacturing industry, has been substantially reduced in the last few years. In 1920 mills employing the bulk of the labor in these occupations adopted the 48-hour schedule in use to-day. Table 39 presents a tabulation of figures furnished by the Bureau of Labor Statistics, which shows the percentage of employees and their full-time hours per week in various kinds of work for specified years. The figures given were obtained from 47 representative establishments in 1913 located in 9 States, and 67 such establishments in 1922 located in 9 States, in which the manufacture of woolen and worsted goods is an important industry. These figures show that in 1913, 55.1 per cent of the full-time male employees in such mills worked 54 hours per week and 44.9 per cent worked more than 54 hours; whereas in 1922, 88.1 per cent worked 48 or fewer hours per week and 11.9 per cent more than 48 hours. In 1913 approximately 44 per cent of the fulltime female employees worked 54 hours per week, and 56 per cent worked more than 54 hours; in 1922, 84.8 per cent worked 48 or fewer hours per week and 15.2 per cent between 48 and 54 hours. TABLE 39.—Hours of labor in woolen and worsted industries, 1913 and 1922 1 1 Bulletin of the United States Bureau of Labor Statistics, Serial No. 327, May, 1923; figures for 1924 are not available. TABLE 39.—Hours of labor in woolen and worsted industries, 1913 and 1922-Con. NOTE.-Where 1913 figures are not given they were not recorded in the statistics. Table 40 is inserted to show particularly the relation of the wages, as published by the Bureau of Labor Statistics, paid in various years to employees in wool manufacture in the chief operations preliminary to weaving. It includes, in addition to the earnings per hour and per week, other data reported to that bureau by wool-manufacturing establishments-namely, the number of such establishments; the number of employees, classified according to occupation and sex; and the average full-time hours per week. The mills covered include many of the most important and representative establishments in the States in which woolen and worsted manufacturing is a prominent industry. Considering only occupations for which wages were recorded in both years, these figures show for male employees an average wage per hour of $0.187 in 1913 and of $0.580 in 1924, an increase of 210 per cent in 1924 over 1913. For female employees the average wage was $0.131 per hour in 1913 as compared with $0.418 in 1924, an increase of 219 per cent in 1924 over 1913. Considering all occupations for which wages were recorded in 1924, the average wages per hour in that year were $0.521 for males and $0.42 for females. Taking the last two figures as a basis for calculation, male employees received $25.01 and female employees $20.16 for a 48-hour week. |