Vol. II, p. 470, par. 409.

Braid tied with cotton. A small amount of cotton thread in straw braids will not remove such articles from the provision in paragraph 409 for braids composed "wholly" of straw, where the thread is only used for temporarily tying the ends of the braids to prevent them from unraveling. Schiff r. U. S., (1905) 140 Fed. 63, affirmed (C. C. A. 1906) 145 Fed. 1023.

Horsehair goods.—Trimmed and untrimmed hats, and braids, composed of horsehair, are respectively dutiable by similitude as straw hats, trimmed and untrimmed, and straw braids, suitable for hats, under paragraph

409. Rheims Co. v. U. S., (1909) 169 Fed. 662, affirmed 175 Fed. 778, 99 C. C. A. 350. See also Paterson v. U. S., (C. C. A. 1908) 166 Fed. 733, reversing (1907) 159 Fed. 320. Straw braids or plaits for hats. In Schiff

Vol. II, p. 470, par. 410.

-

v. U. S., (1905) 140 Fed. 63, affirmed (C. C. A. 1906) 145 Fed. 1023, it was held that certain merchandise, consisting of wide braids or plaits of straw, fastened together so as to form rectangular strips measuring about eighteen by thirty-six inches, are not dutiable as hats partly manufactured, under paragraph 409, but as straw braids or plaits, "suitable for making or ornamenting hats," etc., under the same paragraph.

Untrimmed hats of imitation horsehair, which is a material of vegetable origin, resemble untrimmed hats of straw more than silk wearing apparel, and are accordingly dutiable at the rate provided for the former, under paragraph 409. Cochran v. U. S., (1910) 180 Fed. 955.

Straw lace sewed with thread. this title, vol. 2, p. 478, par. 449.

Vol. II, p. 471, par. 414.

Button shanks. The provision in this paragraph for "button molds," includes articles commercially known as button shanks, consisting of pairs of metal disks so constructed that when a piece of cloth is placed on top of one of the disks, and they are subjected to pressure, a cloth-covered button is produced. Hormann . U. S., (1907) 153 Fed. 868, 83 C. C. A. 50, reversing (1906) 144 Fed. 707.

Construction of paragraph-parts of buttons. In construing paragraph 414, which enumerates" buttons or parts of buttons" as being subject to "the following rates," and provides for "buttons" certain rates of duty, and "in addition thereto, on all the foregoing articles in this paragraph," a further rate of duty, it was held that parts of buttons were not subject to the rates provided for buttons; that they were not liable to the

Vol. II, p. 471, par. 415.

Amendment. This section was amended by Act of Jan. 15, 1903, ch. 189, sec. 2, 10 Fed. Stat. Annot. 70.

Allowance of drawback. Continuous customs custody is not essential to the allowance of drawback, under this paragraph, on coal imported into the United States and afterwards used for fuel on board of vessels regis

par. 366.

- See under

bristles that have been tied in separate bun. dles, with their butt ends together, in preparation for brushmakers, are subject to duty under the former provision. Pushee v. U. S., (1907) 155 Fed. 265, affirmed (C. C. A. 1908) 158 Fed. 968.

additional rate on "all the foregoing articles; " and that, no definite rate being attached to them, they were dutiable as manufactures of the component material of chief value. Hormann v. U. S., (1906) 144 Fed. 707.

Metal button molds. - Paragraph 414 provides that "buttons and button molds

shall pay duty at the following rates," and the schedule of rates then prescribed mentions only "buttons." It was held that this provision for "buttons" should be construed as though reading " buttons and button molds," and that metal button molds should pay the rate assigned to metal buttons. Hormann v. U. S., (1907) 153 Fed. 868, 83 C. C. A. 50, reversing (1906) 144 Fed. 707. Rhinestones. p. 408, par. 112.

See under this title, vol. 2,

within the provision in paragraph 415 for "all coals containing less than ninety-two per centum of fixed carbon."

Coal imported for the use of the navy is subject to the duties prescribed by paragraph 415, notwithstanding the coal is imported by the navy department, and the duties will have to be paid from the appropriations of that department. (1908) 26 Op. Atty. Gen.

463.

Honolulu is a Pacific port of the United States within the meaning of this paragraph, and coal imported into the United States, which is afterwards used for fuel on board a vessel propelled by steam plying between the ports of New York and Honolulu and registered under the laws of the United States, is

Vol. II, p. 472, par. 418.

Articles sold by toy dealers not necessarily toys. Articles do not become dutiable as toys because of the mere fact that they are imported and generally sold by toy dealers, nor because they may be used chiefly by children. Hamburger . U. S., (1910) 180 Fed.

632.

Artificial shamrocks.

66

Artificial shamrocks, that are used by the Irish of all ages as a national emblem and are not commercially known as toys," are not toys, though usually to be obtained in toy shops. U. S. r. Cattus, (C. C. A. 1909) 167 Fed. 532. See also under this title, vol. 2, p. 473, par. 425. Bath babies and position babies are “dolls” within the meaning of this paragraph, and are dutiable as such, rather than as china toys, under paragraph 95. U. S. v. Butler, (1910) 180 Fed. 1005.

Cigar and firecracker fans. The provision in paragraph 427, for "fans of all kinds," was, notwithstanding its broad language, not intended to include everything which might be called a fan, and to an exceedingly limited extent used as a fan; and so-called cigar and firecracker fans, consisting of small folding fans closing into cases representing cigars, etc., are not dutiable under said provision, but under paragraph 418 as toys." mura . U. S., (1909) 175 Fed. 887.

Mori

Mixtures of coal and slack. In U. S. v. Bond, (1908) 161 Fed. 165, it appeared that an importation in question was a mixture of bituminous coal and slack, in the proportion of about two to one. It was held that the two classes of merchandise should be subjected to the rates of duty respectively provided therefor in the tariff, on the basis of this proportion, regardless of their intermingled condition; but that, as such proportion could be fixed by the use of scale and screen on a single tub, the law would not cast on the importer the burden of the useless separation of the two kinds of coal.

Toys." An article is not necessarily a toy simply because children can or do play with it. In order to fall within that designation its intended and principal use must be for the amusement of children; or, if capable of other uses, it must nevertheless be commercially known as a toy." Thanhauser v. U. S., (1908) 159 Fed. 228.

Toys made of celluloid, a compound of pyroxylin, are less specifically designated in the provision in paragraph 17 for "all compounds of pyroxylin, and articles of which any compound of pyroxylin is the component material of chief value," than in that in paragraph 418 for “ toys not specially provided for." U. S. v. Schwarz, (1905) 140 Fed. 302, affirmed (C. C. A. 1906) 140 Fed. 989.

Christmas tree ornaments. See under this title, vol. 2, p. 420, par. 179.

Diminutive penknives with odd-shaped handles. See under this title, vol. 2, p. 416, par. 153.

Figures of animals used as mantel ornaments. See under this title, vol. 2, p. 423, par. 193.

Imitation roses of celluloid and metal. See under this title, vol. 2, p. 473, par. 425. Ping-pong balls. See under this title, vo..

in use and nearly identical in material, is dutiable by similitude to ground emery under this paragraph. Myers v. U. S., (1907)

Vol. II, p. 473, par. 425.

66

Artificial shamrocks are not "toys" within the meaning of paragraph 418, but are duti able as artificial leaves" under paragraph 425. U. S. v. Cattus, (C. C. A. 1909) 167 Fed. 532.

Bleached or dyed grasses that are intended for ornamental or decorative purposes are classible as "ornamental leaves

not specially provided for," under this paragraph, rather than under paragraph 449 as "manufactures" of grass, or under paragraph 566 relating to " grasses

not dressed or manufactured." U. S. r. Bayersdorfer, (1909) 175 Fed. 959, 99 C. C. A. 449.

Crude ostrich feathers, which in that condition are never used for ornamental purposes, but need to be dressed and otherwise manufactured before becoming suitable for such use, are duțiable as "feathers crude" and not as "ornamental feathers." Brodie v. U. S., (1904) 135 Fed. 914.

Eagle and condor quills, which are ornamental feathers, but are in a crude state, and require further treatment before becoming suitable for ornamental purposes, are dutiable as crude feathers and not as ornamental feathers. Spero v. U. S., (1904) 135 Fed.

915.

Feather boas, made by stringing dressed feathers upon a cord, are subject to the classification of "feathers dressed," etc.,

under this paragraph, by virtue of section 7 prescribing that enumerated articles "shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value." Legg v. U. S., (C. C. A. 1908) 163 Fed. 1006, affirming (1907) 154 Fed. 858.

Florists' ornamental supplies, consisting of leaves of various plants arranged in the form of wreaths, crosses, etc., are dutiable as "ornamental leaves" under this paragraph. Bayersdorfer v. U. S., (1909) 171 Fed. 286.

Goose skins with down. The provision in paragraph 426, for "furs dressed on the skin," does not include dressed goose skins with the down on. Such articles are duti able as "bird skins, dressed manufactured in any manner," under paragraph 425. Herskovitz v. U. S., (1910) 180 Fed. 631.

or

Grass piquets, consisting of stalks of oats or of wheat, cut in the milk, and grasses dyed to imitate their natural color, mixed

Vol. II, p. 474, par. 426.

Pieces of fur temporarily sewn together Act of 1883.-Pieces of fur sewn together continuously for convenience or safety, but not intended to be used as articles in that shape, were not "articles made of" fur under Tariff Act March 3, 1883, ch. 121, sec. 2502, schedule N. 22 Stat. L. 512, but were dutiable

155 Fed. 502, affirmed (C. C. A. 1908) 163 Fed. 53.

with palm leaf and other artificial leaves, bound at the ends of the stems with wire, in all about fifteen inches in length, to be used for millinery purposes, are not taxable for duty under paragraph 449, as manufactures of grass, palm leaves, straw, weeds, etc., but are properly assessed at fifty per cent. ad valorem, under paragraph 425, as artificial or ornamental grains, leaves, and flowers, and stems or parts thereof, not specially provided for. Herman v. U. S.. (1903) 121 Fed. 201, affirmed (1904) 128 Fed, 420, 63 C. C. A. 162.

Imitation roses of celluloid and metal, which are worn as boutonnieres, chiefly by children on occasions of frolic and fun, and are also used as gifts in prize packages, are not "toys" within the meaning of paragraph 418, but are dutiable as "artificial flowers," under paragraph 425. Hamburger v. U. S., (1910) 180 Fed. 632.

Peacock feathers in a crude condition, used in that state for ornamental purposes, are dutiable under the provision in this paragraph for " ornamental feathers," and not under that in the same paragraph for crude." Silva v. U. S.,

"feathers

(1903) 127 Fed. 781.

...

Prepared palm leaves. - Palm leaves that have been subjected to a process of painting, etc., to give them their natural appearance and to prevent decomposition, are dutiable as "ornamental . . . leaves not specially provided for" under this paragraph, rather than as 66 palms, preserved, suitable for decorative purposes," under paragraph 251, or as "manufactures" of palm leaf, under paragraph 449. Kreshower v. U. S., (1907) 152 Fed. 485; U. S. r. Bayersdorfer, (1909) 175 Fed. 959, 99 C. C. A. 449.

Wreaths and crosses mounted on wire frames are dutiable as "ornamental leaves not specially provided for' under paragraph 425, rather than as articles in part of metal under paragraph 193. U. S. r. Bayersdorfer, (1909) 175 Fed. 959, 99 C. C. A. 449.

Feathered post cards. vol. 2, p. 469, par. 403.

See under this title,

Grasses. See under this title, vol. 2, p. 478, par. 449.

Millinery articles containing feathers and wire. See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 474, par. 434.

Chatelaine purses of metal, gilded or plated in imitation of gold and silver, and set with imitation precious stones, which range in value from thirty-four marks per gross to thirty marks per dozen, are not within the provision in paragraph 434 for "articles commonly known as jewelry." Steinhardt . U. S., (1903) 148 Fed. 512.

Millinery ornaments. This section does not include so-called "millinery ornaments," used in trimming hats, which are flimsy arti cles, intended for ephemeral use, are not made by jewelers, and contain no gems or precious metals, but are made of base metal either wholly or in combination with imitation jet or imitation precious stones. U. S. v. Schiff, (C. C. A. 1905) 139 Fed. 549.

Vol. II, p. 474, par. 435.

Cut agate, garnet, etc., for jewelry settings. - Small pieces of agate, garnet, etc., advanced from their natural state by cutting or other process, for the purpose of fitting them for use as settings for jewelry, and known commercially as agates, garnets, etc., are more specifically provided for as "precious stones advanced," under this paragraph, than as "manufactures of agate, garnet, etc.," under paragraph 115. U. S. v. Lorsch, (1909) 172 Fed. 277.

"Dimensions."-The provision in this paragraph for imitation precious stones not exceeding an inch in "dimensions" does not exclude stones exceeding an inch in a single dimension. To be excluded they must exceed an inch in more than one direction. Lorsch t. U. S., (C. C. A. 1906) 146 Fed. 379, modifying (1904) 135 Fed. 214.

Hol

advertisement of beer dealers, are within this paragraph as a manufacture of pulp. lender v. U. S., (1910) 177 Fed. 594.

Pearls are within the provisions of this section. Hahn v. U. S., (1903) 131 Fed. 1000, affirmed (1904) 135 Fed. 349, 68 C. C. A. 130. "Half pearls." See under this title, vol.

2, p. 475, par. 436. Leather watch title, vol. 2, p. 479, Loose pearls. p. 475, par. 436. Miniature frames of precious metal set with diamonds. See under this title, vol. 2, p. 423, par. 193.

guards. See under this par. 450.

See under this title, vol. 2,

Ornamental slipper buckles. See under this title, vol. 2, p. 423, par. 193.

Silver hand bags. See under this title, vol. 2, p. 423, par. 193.

Imitation pearls. The provision in this paragraph for imitations of precious stones was held to cover imitation whole and half pearls, including such as have been strung on wire for purposes of manufacture. U. S. v. Weinberg, (1905) 139 Fed. 1006.

Incrusted stones. In construing the provision in paragraph 435, for imitation precious stones not ornamented or decorated," it was held, as to stones which have been incrusted but in which the incrustations are a part of the imitation, that they are not ornamented or decorated within the meaning of said provision. U. S. v. Downing, (1905) 139 Fed. 155.

Jewels for bearings. Sapphires intended for bearings for electrical instruments are dutiable as precious stones, under this paragraph, rather than as articles composed of

mineral substances under paragraph 97. U. S. v. American Express Co., (1904) 147 Fed. 894.

66

In

Opal balls-rock crystal rondelles. construing the provisions in paragraphs 408, 435, for beads of all kinds," and " precious stones," respectively, it was held that pierced opal balls about one-fourth of an inch in diameter and pierced rock crystal rondelles. or small, flat, faceted disks, were dutiable under paragraph 435 rather than paragraph 408; these articles not being commercially known as beads. It was held also as to the rock crystal articles that they were dutiable under paragraph 435 rather than as manufactures of rock crystal under paragraph 115. U. S. v. American Gem, etc., Co., (1905) 142 Fed. 283.

Paste cameos, in imitation of shell cameos, which imitate certain descriptions of precious stones, are dutiable as imitation precious stones under this paragraph. U. S. v. Goldberg, (1904) 139 Fed. 706.

Rock crystal intaglios. — In construing the provision in paragraph 435 for "precious stones advanced in condition or value from their natural state by cleaving, splitting,

Vol. II, p. 475, par. 436.

"Half pearls."- Under section 7, providing that any unenumerated article "shall pay the same rate of duty which is levied on the enumerated article which it most resembles," it has been held that so-called "half pearls," consisting of the better part of the true pearl, from which the flaws or blemishes have been removed by sawing or splitting, and which are not adapted for stringing, but are chiefly useful for jewelry settings, and require labor and expense in completion, are dutiable at the same rate as pearls in their natural state," under paragraph 436, which they resemble more than the " pearls, set or strung," enumerated in paragraph 434. Hahn v. U. S., (1903) 131 Fed. 1000, affirmed (C. C. A. 1904) 135 Fed. 349.

66

Loose pearls. In Citroen v. U. S., (1909) 166 Fed. 693, 92 C. C. A. 365, it appeared that loose drilled pearls, imported in separate packages, had been assembled into a necklace abroad and tentatively worn by a person who contracted to purchase them, delivery to be made in the United States, and who, after receiving them here, added six more pearls and had them made into a necklace. It was held that as imported they were not "jew

Vol. II, p. 475, par. 437.

Hides of the East Indian buffalo. - The term "hides of cattle" in paragraph 437 is not used in a commercial sense, but according to the ordinary dictionary meaning of the words, and refers to the hides of domesticated animals of the bovine species, including those of the East Indian buffalo. U. S. v. Schmoll, (1907) 154 Fed. 734, affirmed (C. C. A.) 157 Fed. 1005.

Singapore buffalo hides. - Singapore buffaloes are not "cattle," because they are not domesticated, and their hides are therefore

cutting, or other process," in reference to intaglios incised in rock crystal (a precious stone), which have been attractively and skilfully painted, the value and salability of the articles being chiefly attributable to the painting, it was held that the words "or other process" include such process of painting, and that such intaglios were dutiable under said provision, rather than as manufactures of rock crystal, not specially provided for, under paragraph 115. Benedict v. U. S., (1904) 135 Fed. 242, affirmed (C. C. A. 1906) 145 Fed. 914.

"Set." The word "set," as used in this paragraph, has a well-known and well-defined trade meaning in connection with precious stones, which would not include the insertion of an agate bearing in a scale. Smith. Computing Scale Co., (1906) 147 Fed. 890. See under this title, vol.

Agate bearings. 2, p. 409, par. 115. Bort. par. 545. Pierced imitation pearls. See under this title, vol. 2, p. 470, par. 408.

See under this title, vol. 2, p. 488,

elry," within the meaning of paragraph 434, but that they were dutiable as pearls in their natural state," by similitude, under paragraph 436. Of similar effect see U. S. v. Tiffany, (1909) 172 Fed. 300, affirmed (1910) 178 Fed. 1006, 101 C. C. A. 665.

In Neresheimer v. U. S., (1904) 136 Fed. 86, 68 C. C. A. 654, reversing (1903) 131 Fed. 977, it appeared that certain drilled pearls of exceptionally large size and fine quality were imported together, arranged in collections according to size, the largest in the centre. It appeared that these collections had not been selected for a special piece of jewelry, but that the pearls were to be sold separately on their individual merits, and that they had not been advanced to a special value beyond the aggregate amount of their individual values by an assortment and selection that fitted them for immediate transformation into a necklace or string of pearls. It was held that under the similitude clause in section 7 they bore a closer resemblance to "pearls in their natural state not strung or set" than to "pearls set or strung," which are enumerated in paragraphs 436 and 434, respectively.