India rubber manufactures-Continued. DRUGGISTS SUNDRIES-PRICES WHOLESALE, F. O. B. FACTORY-PER DOZEN. [From War Industries Board Price Bulletin No. 30.] Manufactures of bone, chip, grass, straw, india rubber, etc.-Rates of duty. 8.00 8.25 10.62 8.25 10.87 8.25 11.32 8. 25 11.32 9.60 12.46 8.25 11.32 9.35 11.87 10.30 13. 15 10.50 13.50 1913... 368 Manufactures of bone, chip, grass, horn, india rubber or gutta- 15 per cent ad valorem. percha, palm leaf, quills, straw, weeds, or whalebone, or of Palm leaf.. Bone, chip, horn, quills, and whalebone. Grass, straw, and weeds. Combs composed wholly of horn or of horn and metal. The terms "grass" and "straw" shall be understood to 369 Manufactures of *** vulcanized india rubber known as Manufactures of bone, chip, grass, horn, quills, india rubber, palm But the terms “grass" and "straw" shall be understood to Combs, composed wholly of horn, or composed of horn and 1909.... 464 Manufactures of gutta-percha, *** vulcanized india rubber 10 per cent ad valorem. 15 per cent ad valorem. 20 per cent ad valorem. 25 per cent ad valorem. Do. Do. Free. 35 per cent ad valorem. 40 per cent ad valorem. 50 per cent ad valorem. 35 per cent ad valorem. Manufactures of bone, chip, grass, straw, india rubber, etc.—Rates of duty-Continued. Free. 1897.... 450 | Manufactures of * ** gutta-percha, * * * and vul- 35 per cent ad valorem. canized india rubber known as "hard rubber," or of which these substances or either of them is the component material of chief value, not specially provided for in this act. Whalebone, unmanufactured. Manufactures of bone, chip, grass, horn, india rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or either of them is the component material of chief value, not specially provided for in this act. 1897. 698 1894... 352 1891.... 353 1894... 671 1890. 460 1890.... 461 1890... 753 1883... 395 1883.... 1883.. But the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. | 25 per cent ad valorem. Free. Manufactures of *** gutta percha, vulcanized india rubber, 30 per cent ad valorem. 30 per cent ad valorem. Manufactures of gutta percha, vulcanized india rubber, known 35 per cent ad valorem. * * grass, * palm leaf, whalebone, or willow, or straw, not specially enumerated or provided for in this act. Free. 30 per cent ad valorem. Articles composed of india rubber, not specially enumerated or 25 per cent ad valorem. 45-1 Do. Gutta-percha, manufactured, and all articles of, not specially 35 per cent ad valorem. enumerated or provided for in this act. COURT AND TREASURY DECISIONS. Mats made of braids of straw sewn together with cotton were held properly classified under this paragraph and not dutiable under paragraph 272 as mats or rugs of straw having a warp of cotton. (Akano v. United States, 6 Ct. Cust. Appls., 379, of 1915.) The provision for manufactures of chip in this paragraph is more specific than the provision for manufactures of wood in paragraph 176 in the case of ropings made of wood, chip, and cotton, chip chief value. (United States v. Kronfield, 7 Ct. Cust. Appls., 93, of 1916.) Dyed straw is not straw in its "natural state" within this paragraph, and leaves and flowers for millinery, made of straw which have been dyed but the fibers of which have not been separated, are excluded therefrom and classable under paragraph 347 as articles in chief value of artificial leaves and flowers. (United States v. Gage, 8 Ct. Cust. Appls., 306, 378, of 1918.) Colored chip-straw millinery ornaments, crudely resembling flowers and leaves, were held likewise dutiable. (United States v. RosenthalSloan, 8 Ct. Cust. Appls., 380, of 1918.) But millinery ornaments consisting of strands of natural straw twisted together loosely and looped or tied, used as centerpieces in the crowns of straw hats, forming the starting points, are within this paragraph rather than paragraph 347. (Abstract 40979, of 1917.) Palm-leaf baskets (T. D. 36409, of 1916); baling twine consisting of two strands of grass, braided (Abstract 36906; T. D. 34933, of 1914); india rubber bulbs used on pyrographic outfits (Abstract 37299, of 1915); bottle covers and caps of palm leaf (Abstract 36970; T. D. 34969, of 1914); rubber-faced cloth used in making card clothing (Abstract 38775, of 1915); rubber flower syringes (Abstract 37562, of 1915); and so-called paintings on straw mattings (T. D. 35163, of 1915) have been held dutiable under this paragraph. The language of successive tariff acts show that Congress has regarded india rubber and hard rubber as different things for tariff purposes. Syringes, tubes, combs, and breast pumps, in chief value of hard rubber, are dutiable as "manufactures of * * * vulcanized india rubber, known as 'hard rubber'" and not as "manufactures of india rubber * * * commonly known as druggists' sundries." (Knauth v. United States, 8 Ct. Cust. Appls., 102, of 1917.) Whalebone strips, tied in bundles, assessed with duty under paragraph 343 of the act of 1909, were held free as whalebone unmanufactured under paragraph 710 of the act of 1909. (Abstract 32241; T. D. 33409, of 1913.) Chip roping in skeins or in the form of bells, consisting of shavings planed from wooden blocks and woven or bound together with cotton cords and then cut parallel to the cords, thus forming chip rope, was held properly classified as a manufacture of chip under paragraph 368 and not as shavings of wood under paragraph 176, nor as an unenumerated article under paragraph 385. (Abstracts 43628 and 43863 of 1920.) "In their natural state" in paragraph 368 of the act of 1913 is broader than "in their natural form and structure" in paragraph 463 of the act of 1909. Paragraph 368 comprehends split straw, so long as the splitting has not resulted in a decortication of the fibers. Split straw and chip material for the manufacture of millinery ornaments, too crude for classification under paragraph 347, come within paragraph 368. (Isler v. United States, 10 Ct. Cust. Appls., ; T. D. 38339 of 1920; Abstract 43745 of 1920.) Horn strips, undrilled, cut into uniform lengths, scraped smooth or polished, or with ends cut square, or with the ends rounded off, are classified under paragraph 368 and not under paragraph 511 of the act of 1913. (T. D. 38351 of 1920.) Dyed straw is not straw in its natural state within that expression in paragraph 368 of the act of 1913, and articles made of it are not dutiable thereunder. Judicial notice is taken that certain exhibits made of straw are dyed. (Johnson v. United States, 10 Ct. Cust. Appls., -; T. D. 38333 of 1920.) Millinery ornaments in chief value of straw, but not in imitation of fruits, grains, leaves, flowers, and stems, come within paragraph 368 when in chief value of undyed straw and within paragraph 385 as unenumerated manufactures when in chief value of dyed straw. (Cochran v. United States, 10 Ct. Cust. Appls., ; T. D. 38336; T. D. 44017, of 1920.) Artificial leaves and flowers in chief value of straw were held. dutiable 'at 25 per cent and those in chief value of chip at 20 per cent under paragraph 368 of the act of 1913. (Abstract 44021* of IVORY, MOTHER-OF-PEARL, SHELL AND HORN, AND MANUFACTURES OF, ETC. GENERAL INFORMATION. 1913 TARIFF PARAGRAPHS. PAR. 369. Ivory tusks in their natural state, or cut vertically across the grain only, with the bark left intact, 20 per cent ad valorem; manufactures of ivory or vegetable ivory, or of which either of these substances is the component material of chief value, not specially provided for in this section, 35 per cent ad valorem; manufactures of mother-of-pearl and shell, plaster of Paris, papier-mâché, and vulcanized india rubber known as "hard rubber," or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 25 per cent ad valorem; shells engraved, cut, ornamented, or otherwise manufactured, 25 per cent ad valorem. PAR. 368. Manufactures of bone, * * * specially provided for in this section * * * horn * * * not 20 per cent ad valorem; * * * combs composed wholly of horn or of horn and metal, 25 per cent ad valorem. PAR. 511. Horns and parts of, including horn strips and tips, unmanufactured. Free. PAR. 570. Pearl, mother of, and shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state. Free. PAR. 628. Teeth, natural, or unmanufactured. Free. Manufactures of india rubber known as "hard rubber." (See par. 368.) Manufactures of plaster of Paris. (See par. 74.) DESCRIPTION AND USES. Mother-of-pearl is the hard, pearly, internal layer of several kinds of shells, especially of pearl oysters, river mussels, and abalone shells. The shells are found in the greatest perfection on the coasts of Ceylon, in the Persian Gulf, and in the Australian seas. Fresh-water shells of the mollusk have been found in the Mississippi River and tributary streams and to a small extent in other American rivers. It is used largely in the arts, particularly for inlaid work in toys, knife, opera glass, and other handles, and very largely for buttons. Other shell employed for various purposes include snail, starfish, and tortoise shell. The last is used extensively for combs, hairpins, and similar hair ornaments; in inlay work; for ornamental boxes and other ornamental purposes. Horn and horn strips and tips are used chiefly for making combs and hair ornaments, knife handles, and various novelties such as napkin rings. Natural teeth of animals are not in demand commercially except for ornamental purposes. The teeth of some animals were formerly used in dentistry, but artificial teeth are now entirely used. Ivory tusks are mainly those of the African elephant, these constituting the best part of commercial ivory. Other sources are the tusks of fossil elephants found in Russia, Siberia, and Alaska; and the teeth of the narwhal, walrus, and hippopotamus. These latter are inferior to elephant tusks, which are considered true ivory. Manufactures of ivory include numerous articles useful and ornamental, such as toilet articles, statuettes, and piano keys, the demand for the last being so great that imitation products must be drawn upon to meet requirements. Vegetable ivory manufactures consist of handles of umbrellas, toilet articles, small trinkets, etc. Buttons, the chief manufacture of this material as well as of mother-of-pearl and shell, are specially provided for and therefore do not come within the provisions of this paragraph. Papier-mâché is a tough, plastic substance made from paper pulp mixed with glue, paste, oil, resin, or other sizing. It is used in boxes, trays, and similar articles, and is also employed in interior decora tions of houses, for cornices, ceilings, etc. DOMESTIC PRODUCTION. Production data are not completely available. The domestic output of horn and horn strips comes from the packing plants. Those sold to the button makers are assorted into three grades, known commercially as Nos. 1, 2, and 3, ranging from $260 to $125 per ton. Practically all domestic mother-of-pearl and shell is derived from the mussels of the Mississippi River and its tributaries. A survey by the Bureau of Fisheries indicates that the production varies from 40,000 to 60,000 tons per year, with a value of between $800,000 and $1,000,000. About 1,000 persons are engaged in the domestic pearl fishery. Unspecified manufactures of ivory, mother-of-pearl, shell, horn, and bone are grouped by the Census of Manufactures under the classification "Ivory, shell, and bone work," with total production for 1914 of $1,896,000. This, however, does not completely cover production of this industry, as such articles as combs, hairpins, and piano keys are not included. Separate data are given for combs and hairpins not made from metal or rubber, which, however, include products made from fiber and celluloid. The total production in 1914 was $5,478,000. With reference to this classification, it was stated in the 1913 tariff hearings by a manufacturer that horn combs composed only about $500,000 of a total of $8,275,932 in 1910. The horn combs generally sell at low prices, the majority at 5 and 10 cents, and thus probably constitute the smallest portion of the value under the classification. The combs, hairpins, and various other ornaments which are made of bone, ivory, and tortoise shell are more expensive than the horn combs, and it may be assumed that their value forms a very large portion of the total shown. In addition |