TABLE 34.-Prices of burlap at New York, carload lots, 30 bales to the car, per linear yard spot goods.

TABLE 35.-Prices (wholesale) of jute cloths, per linear yard, at Dundee, 1921.

TABLE 36.-Constructions, foreign manufacturers' prices and net wholesale selling prices at New York, of tailors' paddings, 1914, 1921, and 1922.

TABLE 37.-Constructions and wholesale selling prices of tailors' paddings at New York.

TABLE 38.-Constructions, foreign manufacturers' prices, and landed prices at New York of tailors' paddings in 1914, 1920, and 1921.

1 1d.=2.02 cents; 1 franc=19.3 cents. 2 1d.=1.59 cents. 3 1d.=1.63 cents; 1 franc=7.1 cents.

Rates of duty on burlap,1 1883–1913.

Act Para

of graph

Tariff classification or description.

Rates of duty, specific and ad valorem.

1883

1890

338 Burlaps, not exceeding 60 inches in width, of flax, jute, or hemp, 30 per cent ad valorem.
or of which flax, jute, hemp, or either of them, shall be the com-
ponent material of chief value (except such as may be suitable
for bagging for cotton).

334

Brown and bleached linens, ducks, canvas, paddings, cot bot- 35 per cent ad valorem.
toms, diapers, crash, huckabacks, * ** lawns, or other
manufactures of flax, jute, or hemp, or of which flax, jute, or
hemp shall be the component material of chief value, not spe-
cially enumerated or provided for in this act.

364 Burlaps, not exceeding 60 inches in width, of flax, jute, or hemp,
or of which flax, jute, or hemp, or either of them, shall be the
component material of chief value (except such as may be
suitable for bagging for cotton).

374 | All manufactures of jute, or other vegetable fiber, except flax,
hemp, or cotton, or of which jute, or other vegetable fiber, ex-
cept flax, hemp, or cotton is the component material of chief
value, not specially provided for in this act, valued at 5 cents
per pound or less..

Valued above 5 cents per pound.

18 cents per pound.

2 cents per pound.
40 per cent ad valorem.

'The act of 1913 first makes a distinction between processed and nonprocessed burlap.

Rates of duty on burlap, 1883-1913-Continued.

Tariff classification or description.

Burlaps and bags for grain made of burlaps.
Plain woven fabrics of single jute yarns, by whatever name
known, not exceeding 60 inches in width, weighing not less
than 6 ounces per square yard and not exceeding 30 threads to
the square inch, counting the warp and filling.

If exceeding 30 and not exceeding 55 threads to the square
inch, counting the warp and filling.

347 All manufactures of flax, hemp, ramie, or other vegetable fiber,
of which these substances, or either of them, is the component
material of chief value, not specially provided for in this act.
Plain woven fabrics of single jute yarns, by whatever name
known, weighing not less than 6 ounces per square yard, and
not exceeding 30 threads to the square inch, counting warp and
filling.

If exceeding 30 and not exceeding 55 threads to the square
inch, counting the warp and filling.

358 All woven articles, finished or unfinished, and all manufactures
of flax, hemp, ramie, or other vegetable fiber, or of which these
substances, or any of them, is the component material of chief
value, not specially provided for in this section.

* * plain woven fabrics of single jute yarns by whatever
name known, not bleached, dyed, colored, stained, printed,
or rendered noninflammable by any process. * * *

COURT AND TREASURY DECISIONS.

Rates of duty, specific and ad valorem.

Free.

of 1 cent per pound and 15 per cent ad valorem.

of 1 cent per pound and 15 per cent ad valorem.

45 per cent ad valorem.

of 1 cent per pound and 15 per cent ad vaiorem.

of 1 cent per pound and 15 per cent ad valorem.

45 per cent ad valorem.

Free.

Jute canvas with a double warp and single filling, each of single jute yarn, but which was not twilled or figured in any manner in the process of weaving, was held to be a plain woven fabric. (99 Fed., 262, of 1900.) Fabrics known as monks' cloth, woven with both a ¿ouble warp and a double weft, from jute yarns not advanced beyond the condition of singles, were also held to be plain woven fabrics of single jute yarns. (G. A. 5269, T. D. 24191, of 1903.) Merchandise

designated as twilled burlaps of single jute yarns, woven in such a manner as to present a twilled effect, are not plain woven fabrics of single jute yarns. The term "plain woven" means plain as distinguished from twilled or figured effects produced in the process of weaving. (G. A. 5035, T. D. 23386, of 1901, applying 99 Fed., 262, and G. A. 4785, T. D. 22560, of 1900.)

A plain-woven cloth, composed of jute yarns advanced beyond the condition of singles, by grouping or twisting three or more single yarns together, is not within the provision for fabrics of single jute yarns. (G. A. 5035, T. D. 23386, of 1901.) In G. A. 5269, T. D. 24191, of 1903, it is stated that the grouping spoken of in the last cited case does not refer to the grouping of the threads or yarns in the process of weaving, but to the assembling and twisting together of strands or small yarns in making coarser yarns, or yarns advanced beyond the condition of singles. In G. A. 5135, T. D. 23719, of 1902, it is indicated that a fabric of two or more single yarns grouped or twisted together would be removed from the provision.

The term "printed" as used in paragraph 408 of the act of 1913 applies only to such printing as affects the character or condition of the woven fabrics as such, whether by way of ornamentation or exploitation or like purpose. The conspicuous stenciling of the consignee's name upon a fabric for purposes of temporary identification does not make it a printed fabric. (Texas & Pacific Railway Co. v.

United States, 7 Ct. Cust. Appls., 328, of 1916, reversing G. A. 7888, T. D. 36342.)

Plain woven jute fabrics cut up into pieces 26 inches in length, used for covering plants, with a selvedge on the sides, but the other edges rough and unfinished just as they were cut from the bolt, were held to be plain woven fabrics under paragraph 408 and not manufactures of vegetable fiber under paragraph 284 of the act of 1913. (G. A. 8026, T. D. 37001, of 1917.) Merchandise returned as plain woven fabrics of single jute yarns rendered noninflammable, found to be imported in bales and shipped to a fireproof plant in the United States, immediately upon delivery, where it was rendered noninflammable, and used in ventilating systems in coal mines, was held free of duty under this paragraph. The analyst reported that the material is inflammable. (Abstract 39058, of 1916.) Jute thread waste, the short broken warp ends of the jute thread used in the manufacture of burlap cloth, was held to be a thread waste and dutiable as a waste not specially provided for under paragraph 384 rather than free of duty under this paragraph. Waste, under this paragraph, must be a waste of bagging, gunny cloth, or similar woven fabric. (United States v. Crompton, 6 Ct. Cust. Appls., 197, of 1915.) Jute headings, which are the ends cut off when a piece of woven jute fabric is taken from the loom and which consist of pieces of the fabric varying in width from one inch to a foot, to which are hanging the ends of the warp or yarn used in the weaving, are free under paragraph 408 as waste of plain woven fabrics of single jute yarn rather than dutiable under paragraph 384. (G. A. 8051, T. D. 37103, of 1917.) padding, a plain woven fabric of cotton and jute, with jute in chief value, and used as interlining in coats, was held properly classified as a manufacture of vegetable fiber under paragraph 284 of the act of 1913 rather than exempt from duty under this paragraph as a plain woven fabric of single jute yarns. (G. A. 8124, T. D. 37492; followed in Abstract 42978, which was affirmed; Simiansky v. United States, 9 Ct. Cust. Appls., 288, of 1919.)

Jute

PART III.

PROCESSED BURLAP.

DESCRIPTION AND USES.

Paragraph 279 of the act of 1913 deals with plain woven fabrics, of single jute yarns which have been bleached, dyed, colored, stained, painted, printed, or rendered noninflammable.

Jute fabrics are processed for a wide variety of purposes; they are bleached and dyed for upholstery and for tapestry; they are colored for horse clothing and for packing hams; and are rendered noninflammable for use in mines.

All processed jute fabrics do not fall under the provisions of paragraph 279. Waterproofed fabrics with jute as chief value, such as tarpaulins, are dutiable under paragraph 254 at 25 per cent. Narrow woven jute fabrics, known as webbing and used in making belts, bands, etc., are assessed at 25 per cent under paragraph 262.1

Jute may be combined with cotton or flax to make actors' suits, tailors' padding, antique canvas, etc. Such cloths having jute as the constituent of chief value, processed or nonprocessed, pay a duty of 35 per cent under paragraph 284. Jute cloths woven with a twill, or made from plied yarns, either in the grey or treated states, are also included under paragraph 284.

Jute cloths used as wall coverings constitute the bulk of the fabrics falling under the description of "bleached, dyed, colored, stained, painted, printed;" brattice cloth is the main fabric under "rendered noninflammable by any process."

Brattice cloth, which is heavy coarse jute or cotton fabric treated with oils and mineral matter to preserve the cloth from decay and to render it noninflammable, is used for ventilation and for fire protection purposes in coal mines. The leading jute fabrics used in making brattice cloth are: 2

Hessian, weighing 12 ounces to the square yard.
Hessian, weighing 16 ounces to the square yard.
Tarpaulin, weighing 16 ounces to the square yard.

Double warp bagging, weighing 20 ounces to the square yard. The most satisfactory jute brattice cloth is made from fabrics specially woven, cropped, and mangled-run through heavy rollers to give the cloth a finished glazed appearance.

SUBSTITUTES FOR JUTE BRATTICE.

Cotton duck, ranging in weight from 8 to 12 ounces to the square yard is commonly used as the basis of cotton brattice cloth. The widths of the converted jute and cotton cloths range from 36 to 96 inches.

I Webbings are described on p. 36.

■ These fabrics are described on pp. 33, 34.