TABLE 7.-Cotton knit wearing apparel-Imports for consumption-Revenue-Contd. VALUED AT MORE THAN $7 AND NOT MORE THAN $15 PER DOZEN.1 From July 1 to Aug. 28, 1894. 4 Not classified according to value under act of 1894. See Table 8 below. From July 24, 1897, to June 30, 1898. 6 From July 1 to Oct. 13, 1913. 7 Not stated. TABLE 8.--Cotton knit wearing apparel 1—Imports for consumption—Revenue. TABLE 8.-Cotton knit wearing apparel1-Imports for consumption—Revenue-Contd. 1 From Oct. 3, 1913, to June 30, 1914. 2 Under emergency tariff act of May 27, 1921. Quantity equivalent to 9,510 pounds. 1 TABLE 10.-Cotton knit wearing apparel, other than hosiery or underwear 1--Domestic TABLE 12-Cotton knit wearing apparel (except hosiery and gloves)-Rates of duty. Act of Par. Tariff classification or description. Rate of duty. 323 1890.... 352 353 * shirts, and drawers, and all goods made on knitting 35 per cent ad valorem. machines or frames, composed wholly of cotton, and not herein otherwise provided for. ** *shirts, and drawers, fashioned, narrowed, or shaped 40 per cent ad valorem. wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton. shirts and drawers composed of cotton, valued at not ❘ 35 per cent ad valorem. more than $1.50 per dozen. *** all shirts and drawers composed of cotton or other vege- More than $1.50 per dozen and not more than $3 per dozen... 1894.... 262 *** knitted shirts or drawers, * * * composed of cotton Not more than $1.50 per dozen.. More than $1.50 per dozen and not more than $3 per dozen... $1 per dozen plus 35 per cent. $1.25 per dozen plus 40 per cent. $1.50 per dozen plus 40 per cent. $2 per dozen plus 40 per cent. 50 per cent. 60 cents per dozen plus $1.50 per dozen plus 25 $1.75 per dozen plus 35 per cent. $2.25 per dozen plus 35 per cent. 50 per cent. 60 cents per dozen plus More than $1.50 per dozen and not more than $3 per dozen... Above $15 per dozen. $1.50 per dozen plus 25 per cent. TABLE 12.—Cotton knit wearing apparel (except hosiery and gloves-Rates of duty— Continued. Tariff classification or description. Shirts and drawers, pants, vests, union suits, combination suits, Rate of duty. 30 per centum ad valorem 7 cents per pound. Cotton having a staple of 18 inches or more in length... Underwear and all other wearing apparel of every description, COURT AND TREASURY DECISIONS. addition to the rates of duty imposed thereon by existing law. 45 per centum ad valorem. The provision in paragraph 339 of the act of 1897 for wearing apparel in part of lace was held to be more specific in reference to cotton neckwear composed in part of lace than the provision in paragraph 314 for neckties or neckwear composed of cotton. (Goldenberg v. United States, 130 Fed. 108, of 1904; petition for certiorari denied, 195 U. S. 634.) • Cotton knit shawls, returned by the appraiser as "imitation cotton lace wearing apparel," were declared not to be made wholly or in part of imitation lace within paragraph 339 of the act of 1897 but were held to be dutiable under paragraph 314 which provided for wearing apparel composed of cotton or other vegetable fiber or of which cotton or other vegetable fiber was the component material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer. (G. A. 6040, T. D. 26369, of 1905.) In Abstract 34284 T. D. 34000, of 1913, cotton lace shawls were held to be dutiable as cotton lace wearing apparel under paragraph 349 of the act of 1909 rather than as wearing apparel of cotton under paragraph 324. Knit scarfs, composed of cotton and lace, cotton chief value, made on knitting machines or frames were, however, held dutiable as cotton knit wearing apparel under paragraph 261 of the act of 1913 rather than under the provision in paragraph 358 for "wearing apparel, and all other articles or fabrics made wholly or in part of lace or of imitation lace of any kind." (G. A. 7775, T. D. 35715, of 1915. But in a later case brought by the same importers, upon proof of commercial designation, merchandise identical with that passed upon in T. D. 35715, supra, was held to be properly dutiable under the provision in paragraph 358 of the act of 1913 for "wearing apparel, and all other articles or fabrics made wholly or in part of lace or of imitation lace of any kind." (G. A. 7947, T. D. 36596 modifying G. A. 7775, T. D. 35715, supra.) О |