Imports for consumption-Revenue, 1907–1921—Continued. manufactures oF COPYING, STEREOTYPE, BÍBULOUS, TISSUE, POTTERY, CRÊPE AND FILTERING PAPERS. Imports for consumption-Revenue, 1907–1921—Continued. COPYING AND SIMILAR PAPERS AND MANUFACTURES OF-Continued. Wholesale prices per ream of tissue paper — Minimum price f. o. b. New York for available date nearest 15th of month, 1910–1922. The first two grades are quoted per ream of approximately 7 pounds, the last four grades per ream of 10 pounds. • Not available. Wholesale price per ream of tissue paper-Minimum price f. o. b. New York for available date nearest 15th of month, 1910-1922-Continued. 4 The lower prices for each grade in January, 1921, are actual quotations by manufacturers. The higher prices are the minimum prices quoted by the Paper Trade Journal. Wholesale price per ream of tissue.paper-Minimum price f. o. b. New York for available date nearest 15th of month, 1910-1922-Continued. Wholesale price per pound of blotting paper, 1920 and 1921. [Data from District of Columbia Paper Manufacturing Co., Washington, D. C.] 1890.... 419 Papers known commercially as copying paper, filtering paper, 1894.... 307 Papers known commercially as copying paper, filtering paper, 1897.... 397 Papers commonly known as copying paper, stereotype paper, paper known as bibulous paper, tissue paper, pottery paper, and all similar papers, white, colored or printed, weighing not over six pounds to the ream of four hundred and eighty sheets, on a basis of twenty by thirty inches, and whether in reams or any other form. 1909.... 1913.... If weighing over six pounds and not over ten pounds to the ream, Crêpe paper and filtering paper.. 410 Papers commonly known as copying paper, stereotype paper, If weighing over six pounds and less than ten pounds to the ream, Crêpe paper and filtering paper. Provided, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made. 323 Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, letter-copying books, wholly or partly manufactured, crepe paper and filtering paper, and articles manufactured from any of the foregoing papers or of which such paper is the component material of chief value. Rate of duty. 8 cents per pound and 15 per cent ad valorem. 35 per cent ad valorem. 6 cents per pound and 15 per cent ad valorem. 5 cents per pound and 15 per cent ad valorem. 5 cents per pound and 15 per cent ad valorem. 6 cents per pound and 15 per cent ad valorem. 5 cents per pound and 15 per cent ad valorem. 5 cents per pound and 15 per cent ad valorem. 30 per cent ad valorem. COURT AND TREASURY DECISIONS. Crêpe paper applies to paper subjected to a crêping process, and a paper made by that process and resembling crêpe paper generally, but somewhat heavier, and treated with sizing for waterproof purposes, is dutiable as crêpe paper. (Fiegel v. United States, 167 Fed. 537.) Hygeia paper used for wrapping straws and toothpicks was held properly classified as cigarette paper under the act of 1897. (Hygeia Antiseptic Toothpick Co. v. United States, 1 Ct. Cust. Appls. 497.) The proviso to paragraph 410 of the act of 1909 was held to cover all articles composed of tissue paper, and by providing that such articles should pay no less rate of duty than that imposed upon the component paper of chief value of which any such article was made, classification of tissue-paper fans was held to be proper under that paragraph. (United States v. Mason, 2 Ct. Cust. Appls. 236, of 1911.) Thin, unsized paper of fine, soft texture, silky to the touch, translucent, and to a limited extent transparent, used for wrapping articles, especially those liable to tarnish, commonly known to the trade as tissue paper, weighing 101 to 10 pounds per ream of 480 sheets, 20 by 30 inches, although much heavier than ordinary tissue paper, was held more specifically provided for as tissue paper in paragraph 323 of the act of 1913 than as wrapping paper in paragraph 328, or as paper not specially provided for in paragraph 332. (Germania Importing Co. v. United States, 6 Ct. Cust. Appls. 467, of 1915. Paper for copying paper, not ready for use as imported, has also been held dutiable as tissue paper and not as copying paper (Abstract 37732, of 1915; followed in Abstract 40039, of 1916); so has "tea papers" used in making hygienic napkins (Abstract 29900, T. D. 32842, of 1912). The provision for "tissue paper" is more specific than that for "wrapping paper" in paragraph 324. (G. A. 7631, T. D. 34904, of 1914.) Heavy crinkled paper, used as embossing stock where high relief is to be obtained, is crêpe paper. (Abstract 32597, T. D. 33511, of 1913.) Round-cut bowl paper used in embossing machines and disks cut from filtering paper and ready for use in filtering were held dutiable as filtering papers. (Abstract 32596, T. D. 33511, of 1913; Abstract 24511, T. D. 31182, of 1911.) Litmus paper in sheets is dutiable as bibulous paper under paragraph 323. (T. D. 36274, of 1916.) Books of litmus paper, consisting of strips of litmus paper, about 24 inches by inch, stitched together at one end and having a surface-coated paper cover, were held dutiable under the act of 1913, as manufactures of bibulous paper or of which such paper is the component material of chief value. (T. D. 36519, of 1916.) Imitation Panama hats made of strips of tissue paper rolled and cut so as to imitate grass or straw were held dutiable under the act of 1913, as articles manufactured from tissue paper. (T. D. 36398, of 1916; Abstract 41839, of 1918.) Other articles held dutiable under paragraph 323 as manufactures of tissue or crêpe paper are hats, caps, and boxes of tissue or crêpe paper (Abstracts 38875, of 1915, and 39248, 39509, and 40312, of 1916), fans of tissue paper (Abstract 39457, of 1916), and so-called crackers or snappers of crêpe, tissue, and ordinary paper (Abstract 40171, of 1916). |