the piece and not to include velveteen dress facings, which were classified as manufactures of cotton under paragraph 355 of that act (Kursheedt Manufacturing Co. v. United States, 54 Fed., 159, of 1893). It was not until 1897 that a provision was made for articles made or cut from plushes, velvets, velveteens, corduroys, and other pile fabrics of cotton or other vegetable fiber in connection with those materials. In the act of that year (par. 315) the manufactured articles were made subject to the same rates of duty as the pile fabric materials and in addition thereto 10 per cent ad valorem. Pile fabrics in chief value of flax were held to be excluded from the provisions in that paragraph for pile fabrics (Stern v. United States, 98 Fed., 417, of 1899). Trimmings cut out of cotton velvet fabric in various open and scroll work designs and colors were held to come within that provision for cotton pile fabrics and not to be dutiable as cotton trimmings (Horstmann v. United States, 121 Fed., 147, of 1903). A pile fabric commercially known as velvet cord, ribbed velvet, or corded velvet was held not to be corduroy composed of cotton or other vegetable fiber within paragraph 315 of the act of 1897 (Stewart, etc., v. United States, 113 Fed., 928, of 1902). No rule was declared to exist in trade or commerce regarding fabrics having a pile of 3.5 millimeters or less in length as velvets, and those over 3.5 millimeters as plush (United States v. Silberstein, 153 Fed., 965, of 1907.)

The provision in paragraph 325 of the act of 1909 for "plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut, whether or not the pile covers the entire surface," was declared broad enough to include any pile fabric as commonly understood. The phrase "cut or uncut" was interpreted not to restrict the meaning, but merely to make the meaning clear. (Knauth v. United States, 6 Ct. Cust. Appls., 128, of 1915).

The provision for velvets composed of cotton or other vegetable fiber was declared more specific than the provision in paragraph 321 for cloth composed of cotton or other vegetable fiber and silk, and was held to include velvet composed in chief value of cotton with silk back. (Abstract 36784, T. D. 34871, of 1914.)

Cotton terry cloth has been variously classified. Under the act of 1890 it was held to come within the provision for manufactures of cotton rather than as countable cotton cloth or as pile fabrics. (G. A. 2310, T. D. 14499, of 1893.) It was held dutiable às countable cotton cloth under the act of 1897 (G. A. 5838, T. D. 25746, of 1904). It was held dutiable as pile fabrics uncut under the act of 1909 (G. A. 7572, T. D. 34545, of 1914), and as pile fabrics under the act of 1913 (T. D. 34287, of 1914).

Pile fabrics composed in chief value of cotton chenille were held to be more specifically provided for as pile fabrics than as articles of which cotton chenille is the component material of chief value (Abstract 43268, of 1919).

Loop crêpe was classified as cotton cloth (Abstracts 38432, of 1915, and 39410, of 1916).

TAPESTRIES AND OTHER JACQUARD FIGURED UPHOLSTERY GOODS. [Paragraph 258, act of 1913; paragraph 909, act of 1922.]

SUMMARY.

The domestic industry normally produces most of the Jacquard woven upholstery goods, such as tapestry, brocatelle, pocket cloths, armures, damasks, and brocades, that are required for domestic consumption. Imports are mainly on the ground of quality or design.

Judicial interpretation of the phrase "Jacquard figured upholstery goods" in paragraph 258 of the act of 1913, was to make chief use rather than eo nomine specification the controlling rule of classification, and, therefore, to admit under paragraph 258 not only loom-woven madras muslin but also nets, nettings, and laces, if Jacquard figured and intended for use as curtains or other decoration of apartments, although such goods were made on net, Levers lace, or other special machines. The record import of $3,259,906 in the calendar year 1921 was due mainly to the inclusion of such lightweight lace-like fabrics under the import classification of Jacquard figured upholstery goods. To remedy this situation and to make clear the intent of Congress there was substituted in the act of 1922 (par. 909) the more restrictive wording "Jacquard woven upholstery cloths."

GENERAL INFORMATION.

DESCRIPTION.

Tapestries are yarn-dyed figured fabrics made with two or more sets of warp yarns and two or more sets of filling yarns, and the machine-made goods are always woven with a Jacquard. The designs are elaborate and require a larger number of cards than are necessary for most Jacquard fabrics. In weaving these doubletexture cloths of intricate designs it is necessary to employ a weaver to each loom and the rate of production is very slow. There are different qualities, but as a rule labor forms a larger proportion of the total cost of manufacture than with the general run of fancy goods. Tapestries are upholstery fabrics. They are used for covering not only furniture and walls but also seats in inclosed automobiles and in railway coaches. As panels they are hung for wall decoration, as pictures are used. They are also used for making curtains, portières, pillow tops, table covers and scarfs, or as borders for trimming such articles. They are also extensively used for appliqué on plain fabrics.

Tapestries rarely weigh less than 6 ounces per square yard, the majority being much heavier.

Imports are largely in widths of about 50 inches, in pieces containing a continuous picture or tapestry design; there is also a fair proportion imported in short lengths for use as wall or screen panels, and many of these are made by hand or on hand looms. When made by hand, according to the original method, there is employed a vertical warp and into this the short lengths of filling yarns of the various colors required to form the design are inserted by hand. Pre-war imports of tapestry were mainly from France, particularly from the Roubaix-Tourcoing section, and Belgium. This tapestry

manufacture was stopped by the invasion of the Germans in September, 1914, and such tapestry as was received in America after that date was from stock in the hands of Paris and London jobbers, supplemented by a small amount of English-made tapestries.

Other Jacquard figured upholstery cloths of a somewhat similar nature to tapestries, in that two or more sets of warp yarns and two or more sets of filling yarns are employed to produce a cloth of double_texture, include such goods as brocatelle and "pocket cloths." Brocatelle is defined as "A double cloth fabric, with two warps and two fillings, a face warp and weft, and a back warp and weft. These warps and fillings, however, interweave with one another, thereby binding together the two sets of warp and filling threads, with this peculiarity, that the face warp threads do not show on the back of the fabric nor does the back filling show on the face of the fabric, whereas, on the contrary, the face filling shows on the back and the back warp threads show on the face." "pocket cloths," as used in the Philadelphia upholstery industry, refers to another type of double cloth where two or more sets of warp and of filling yarns are used to produce two cloths, one above the other, which are interwoven only at certain Jacquard figured points; the effect is that of a fancy quilted fabric.

The term

Tapestry" is a term that applies to a fairly definite class of fabrics but this is not true as to the term "other Jacquard figured upholstery goods" which was bracketed therewith in the tariff acts of 1909 and 1913. "Upholstery goods" is a general term that has no definite, uniform, and general meaning throughout the trade, although some dealers differentiate between upholstery goods used for covering furniture, and drapery goods such as curtains. In Bing v. United States (3 Ct. Cust. Appls., 115; T. D. 32365, of 1912) the court cited with approval the definition of "upholstery goods given in the Century Dictionary and the Standard Dictionary in terms broad enough to include all the interior textile decorations of an apartment.10 The lexicographic definition thus quoted in 1912 became the legal definition because the courts found such great diversity in testimony given by business men as to prove that the term is a very loose one commercially.

Under the act of 1909 no attempt was made to include Jacquard figured laces, nettings, trimmings, braids, and ornaments made of cotton, even though they weighed in some instances over 6 ounces per square yard and were used for curtains, under the new provision for Jacquard figured upholstery goods and they remained dutiable as laces, nettings, etc., at a higher rate. (See T. D. 37465, G. A. 8119, as to testimony to this effect offered by the Government.)

The omission in the act of 1913 (par. 258) of the words "weighing over 6 ounces per square yard" was construed by the Court of Customs Appeals to enlarge the meaning of the term "upholstery goods" to include goods of a lighter and less substantial nature than woven piece goods and articles used as furniture or wall coverings. All Jacquard figured textile fabrics or articles used as interior decorations or fittings of apartments were therefore held to be

• See "A Cotton Fabrics Glossary," by Bennett, p. 528.

10 The Century Dictionary defines upholstery as furniture covered with textile material, and hangings, curtains, and the like. A general term for all such interior decorations and fittings as are made with textiles. The Standard Dictionary defines upholstery as goods or materials used in upholstering; textile decorations of an apartment.

Jacquard figured upholstery goods," including not only light curtain goods such as the clipped "madras muslin" woven on a loom, but curtain goods not made on a loom at all, such as Jacquard figured nets and laces, also doilies, bureau scarfs, tidies, and other articles made by sewing together hand-made laces, machine-made laces, and embroideries. The effect of this judicial interpretation was to make chief use rather than eo nomine specification the controlling rule of classification and many of the higher and more advanced goods which were assumed to be dutiable in the act of 1913, under paragraph 358, at 60 per cent ad valorem, were later brought in under paragraph 258, at 35 per cent ad valorem, although those made without the use of the Jacquard, such as plain nets, remained dutiable at the higher rate.

DOMESTIC PRODUCTION.

Materials.-The main material used in the domestic upholstery mills is dyed cotton yarn. This is used in counts from 4s to 80s, single and ply. The great majority of the cotton yarns used is in coarse and medium counts under 40s. Most of the upholstery mills also use more or less yarns of other material, particularly wool, spun silk, and artificial silk.

Methods of production. The essential point of demarcation between upholstery mills and mills producing Jacquard fabrics for use as wearing apparel is in the greater size and more elaborate character of the patterns, involving the use of a much larger number of Jacquard cards. The first cost of producing and placing on the loom a tapestry or similar Jacquard upholstery design is usually much greater than that of Jacquard designs for dress goods and the cost of the fabric is much enhanced thereby, particularly as many of these fabrics are sold in limited quantities of any one pattern.

Organization. The upholstery mills as a rufe buy all yarns required and confine themselves to yarn dyeing, weaving, and finishing. Geographical distribution.-The manufacture of cotton tapestries, brocatelles, pocket cloths, armures, damasks, brocades, and similar goods of the elaborate design and substantial texture used for covering furniture and walls, usually known as Jacquard figured upholstery goods, is mainly concentrated in Philadelphia. This section of the industry, however, appears to have been stationary for some time so far as regards quantity of output, although the value of the output has been steadily increasing. There are a few mills in Pennsylvania outside of Philadelphia, and the number in New Jersey and other States is increasing. In 1899 Pennsylvania produced over 94 per cent of the cotton tapestry yardage of the country, but in 1914 its proportion was slightly less than 80 per cent, and in 1919 it had dropped to less than 42 per cent. The tapestries produced in other States, however, are lighter and less valuable per yard, so that in 1919 Pennsylvania accounted for more than three-fourths of the total value.

Domestic production.-Domestic production of "cotton tapestries" was practically stationary in the period from 1899, when it amounted to 10,166,538 square yards, valued at $4,158,600, to 1914, when it amounted to 10,137,710 square yards, valued at $5,411,592. In the next five years, however, the production more than doubled, amounting to 21,705,586 square yards, valued at $17,295,608, in

1919. The census figures are for "cotton tapestry" only, and the production of other heavy Jacquard woven upholstery fabrics, such as brocatelle, pocket cloths, armures, damasks, and brocades, is not recorded separately; the same is true of light Jacquard woven upholstery fabrics such as madras muslin. Inasmuch as the Census records separately only a portion of the Jacquard woven upholstery cloths, it is not possible to make any exact contrast as to the proportion that imports bear to the total domestic consumption.

FOREIGN PRODUCTION.

The principal foreign producing nations are France and Belgium, with England and Germany ranking next.

IMPORTS.

Beginning in 1915, decisions of the Court of Customs Appeals classified as dutiable under paragraph 258 an increasing range of goods, particularly Jacquard figured nets, nettings, and laces, for curtain use, which were previously dutiable under paragraph 358. Refunds of duties were made in those cases, but customs officials continued to assess the 60 per cent rate pending final determination of the dutiable classification. This litigation was in the main ended in favor of the 35-per cent rate and the figures of imports for recent years, particularly 1920 and 1921, include large quantities of Jacquard figured nets, nettings, and laces used for drapery or upholstery purposes. These fabrics were not so included under the 1909 wording and the proportion so included in the earlier years of the 1913 act is not clear, but the continual enlargement of the meaning of the term Jacquard figured upholstery goods" obscures any interpretation of the actual effect of the lowering of the rate of duty from 50 per cent in 1909 to 35 per cent in 1913.

Imports of "Tapestries and other Jacquard woven upholstery goods" were valued at $363,639 in the fiscal year 1911, the first complete year under the act of 1909, and at $3,259,906 in the calendar year 1921, the last complete year under the act of 1913. As shown above, however, the articles included under this heading in the two periods are not the same and the figures are not comparable. As far as Jacquard woven upholstery cloths (the more restrictive classification adopted in the act of 1922) are concerned, there has probably been little, if any, increase in imports during the past decade.

TARIFF HISTORY.

Tapestry panels and other goods cut or manufactured from tapestry were classified as manufactures of cotton not otherwise provided for until 1903, when they were held to be dutiable as countable cottons. (United States v. Bernhard, 150 Fed. 375; T. D. 24352, G. A. 5319.) This decision led to the domestic manufacturers of tapestry presenting a brief to Congress and requesting specific mention of their goods in the act of 1909. In accordance therewith there was inserted in the act of 1909, in paragraph 326, a section reading:

* * ** Tapestries, and other Jacquard figured upholstery goods, weighing over 6 ounces per square yard, composed wholly or in chief value of cotton or other vegetable fiber; any of the foregoing in the piece or otherwise, 50 per centum ad valorem.