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Vol. II, p. 402, par. 87.

Magnesia brick. Fleming v. U. S., (1899) 124 Fed. 1014, following Fleming Cement, etc., Co. v. U. S., (1897) 84 Fed. 158, set out in the original note.

Retort settings (fire-brick) weighing more than ten pounds are dutiable by similitude as "fire-brick weighing not more than ten pounds each," under paragraph 87. U. S. v. Behrend, (1909) 167 Fed. 317, 92 C. C. A.

629.

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Welsh quarry tiles. So-called "Welsh quarries are not dutiable as 66 tiles" under paragraph 88, but under paragraph 87 as "brick, other than fire brick," which they closely resemble in material, quality, texture, and the use to which they are put, within the meaning of the so-called "similitude clause" in section 7. Traitel v. U. S., (1904) 131 Fed. 994.

braced in both descriptions are dutiable under the latter. Schroeder v. U. S., (1907) 156 Fed. 957, 84 C. C. A. 457.

Welsh quarry tiles. See under this title, vol. 2, p. 402, par. 87.

not decorated," but, by virtue of the similitude clause in section 7 of said Act, is dutiable under paragraph 92, as being substantially similar in texture, material, and use to the "pumice stone, wholly or partially manufactured," therein enumerated. Waddell v. U. S., (1900) 124 Fed. 301.

Asphaltum mastic, consisting of limestone rock asphalt, which, after having been reduced to a powder and had bitumen added to it, has been made into round cakes weighing about fifty-five pounds each, is dutiable under the provision in this paragraph for 'asphaltum and bitumen, not specially provided for, .. if dried or otherwise ad968

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Vol. II, p. 404, par. 95.

Bottle stoppers of china or porcelain, on which there have been printed in various colors firm names, and trademarks indicated by various devices, such as a monogram, a star, a bird, a lion, etc., were held not to be ornamented or decorated, within the meaning of paragraphs 84, 85, Tariff Act Aug. 27, 1894, relating to various kinds of earthenware when not changed in condition by superadded ornamentation or decoration" (paragraph 84), and when "printed or otherwise decorated in any manner (paragraph 85), and were dutiable under the former, and

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Vol. II, p. 404, par. 96.

99

Cooking dishes. - China cooking and serving dishes of which the sloping undersides are irregularly colored brown in order to conceal smoke and finger marks, and without decorative effect, are dutiable as undecorated china under paragraph 96. Thurnauer v. U. S., (C. C. A. 1908) 159 Fed. 122, reversing (1907) 152 Fed. 660.

Earthenware with one color glaze. -- Earthenware to which a single color glaze has been added is, under paragraph 96, not only decorated," but may also be reasonably

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Vol. II, p. 404, par. 97.

Articles made from jade. Articles, such as tableware, ornaments, etc., manufactured from jade, are dutiable under this paragraph covering "articles and wares composed wholly or in chief value of . . . mineral substances." and are not within the provision in paragraph 435 for "precious stones," or that in section 6 for unenumerated articles. Tiffany v. U. S., (1903) 126 Fed. 255..

Fire brick. The rule that the provision in paragraph 97, for decorated and undecorated articles composed of mineral substances, does

Vol. II, p. 404, par. 98.

Carbon sticks of various lengths, to be cut in required lengths and finished for electric lighting, are dutiable under paragraph 98, as being similar in quality and use to the articles mentioned in that paragraph. U, S. v. Down

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not the latter, of those provisions. U. S. v. Borgfeldt, (1900) 123 Fed. 196.

"Carmelite ware," consisting of earthen cooking ware of a dark brown color, some of the articles having a white lining and some no lining, is not within the provision for "common. . brown... earthenware," in paragraph 94, but is within paragraph 95. Thurnauer v. U. S., (1908) 165 Fed. 62. Bath babies and position babies. -See under this title, vol. 2, p. 472, par. 418. Plaster of paris statuettes. - See under this title, vol. 2, p. 479, par. 450.

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Vol. II, p. 405, par. 99.

Bottle fittings. In imposing the ad va lorem duty provided by paragraph 99, on filled bottles, there should be taken as the dutiable value of the bottles only the value of the bottles by themselves, exclusive of corks, capsules, labels, reed envelopes, wooden cases, cost of filling, etc., all of which should be attributed to the contents rather than to the bottles. Hayes v. U. S., (C. C. A. 1906) 150 Fed. 63. Contra, Leggett v. U. S., (1905) 138 Fed. 970.

Filled bottles. - Bottles are not provided for by the enumeration in paragraph 258, of "anchovies . . . in bottles," or by enactment in paragraph 276, that the dutiable weight of "fluid extract of meat . . . shall not include the weight of the package in which the same is imported," but when imported filled with articles dutiable under said provisions, are separately subject to the duty provided in paragraph 99, for glass bottles filled, "not otherwise specially provided for." Smith v. U. S., (1903) 124 Fed. 291, affirmed (C. C. A. 1904) 130 Fed. 104.

Glass bottles filled with merchandise at

Vol. II, p. 405, par. 100.

"Blown glassware" includes articles blown in a mold as well as free-handed. U. S. v. Heil Chemical Co., (1910) 178 Fed. 537, 102 C. C. A. 47.

Blown glass flasks for chemical laboratories. The term "bottles," in paragraph 99, has a meaning that excludes blown glass flasks for chemical laboratories. Such articles are dutiable under paragraph 100, as "blown glassware." Eimer v. U. S., (C. C. A. 1909) 168 Fed. 240.

Bottles with cut glass stoppers. Filled bottles, with cut glass stoppers, the bottle neck and the stopper being ground to fit each other, and the stopper not being capable of use in any other bottle, are dutiable as entireties, rather than separately from the stoppers. Park v. U. S., (1909) 174 Fed. 831, following Utard v. U. S., (1904) 128 Fed. 422, 63 C. C. A. 164.

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Decorated glassware. — Glassware mented with metal filigree work was held to be dutiable as "articles of glass, . . . ornamented, decorated," etc., under paragraph 100, regardless of whether glass or metal is the component of chief value. Gallenkamp v. Rachman, (1906) 147 Fed. 769.

Etching not for ornamentation. The provision in paragraph 100, for "articles of glass, . . . etched, or otherwise orna

mented, decorated," etc., does not apply to articles that have been etched otherwise than for ornamentation or decoration. Eimer v. U. S., (1903) 126 Fed. 439.

Gauge glasses, consisting of sections of glass tubes ready for mounting, made by a workman's inserting a hollow iron rod into a pot of molten glass, and blowing a bulb from the glass adhering to the rod, and again dipping the bulb into the pot to secure the adherence of enough more glass to draw out the

ad valorem rates, holding not more than a pint, were not subject to duty under Tariff Act 1894, paragraph 88, as vials holding not more than a pint and not less than a quarter of a pint, or as "all other glassware." U. S. v. Austin, (1903) 121 Fed. 729, 58 C. C. A. 149.

Koch flasks - Woulf flasks. Certain bottle-like containers, of glass, used in chemical operations, and known as Koch flasks, and certain so-called Woulf flasks, shaped like bottles, but having two or three necks apiece, are "bottles" or jars," within the meaning of paragraph 99. Eimer v. U. S., (1903) 126 Fed. 439.

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tube to the required length, is "blown glassware," within this paragraph, and taxable thereunder, and not under paragraph 112 as manufactures of glass not specially provided for. Rogers v. U. S., (1903) 121 Fed. 546, 57 C. C. A. 608, affirming (1902) 115 Fed. 233.

Glass eyes for dolls, in which, in order to complete the resemblance to the human eye, the iris and the pupil have been skilfully painted or traced, are within the provision in this paragraph for "articles of glass, .. painted or otherwise ornamented, decorated," etc. R. Hoehn Co. v. U. S., (1904) 139 Fed. 301, affirmed (C. C. A. 1905) 142 Fed. 1038.

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Microscope slides. In paragraph 100, providing for "vessels or articles of glass,

all the foregoing, filled or unfilled, and whether their contents be dutiable or free," the reference to the filling of such articles does not, in view of the history of the legislation, imply that only articles capable of being used as containers are covered by the paragraph; and microscope slides cannot for that reason be excluded. Hempstead v. U. S., (1907) 158 Fed. 584, 86 C. C. A. 42.

Re-agent bottles should be admitted free of duty, or at most should be charged with duty as plain glass bottles under paragraph 99; the lettering upon the bottles being for utility and not for ornament. Hempstead v. U. S., (1903) 122 Fed. 752.

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Toy magic lanterns. See under this title, vol. 2, p. 472, par. 418.

Vol. II, p. 408, par. 112.

Articles only part blown glass. Articles in chief value of blown glass, but in part of other glass or other material, are not within the provision for "blown glassware" in paragraph 100, but are dutiable as manufactures of glass under paragraph 112. U. S. v. Heil Chemical Co., (1910) 178 Fed. 537, 102 C. C. A. 47.

Cut glass thermometers. In U. S. v. Hesse, (1905) 141 Fed. 492, it was held as to certain cut glass thermometers, the cutting on which was not shown to ornament or decorate the articles, that they were not within the provision in paragraph 100 for "articles of glass, cut, or otherwise ornamented. decorated, or ground," but were properly classified under paragraph 112 as "manufactures of glass."

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Cut paste. Congress in its tariff legislation having distinguished between glass and the form of glass known as paste, articles in chief value of paste, cut, are not within the provision in paragraph 100, for goods in chief value of cut "glass," but are dutiable as manufactures of " 'paste," under paragraph 112. U. S. v. New York Merchandise Co.,

(1909) 167 Fed. 684, affirmed (C. C. A. 1910) 174 Fed. 1022.

In U. S. v. Durand, (C. C. A. 1905) 137 Fed. 382, affirming (1903) 127 Fed. 624, it was held that crude, incomplete articles of glass, known as "blanks," produced by blowing glass into a mold, which are suitable only to be placed in the hands of glass cutters for further manufacture into finished articles, are not within the provision for "blown glassware" in paragraph 100, but are dutiable under the provision for "all glass or manufactures of glass," in paragraph 112.

Rhinestones.-Certain so-called rhinestones, articles composed of metal and paste, the latter being the more valuable component, which are merely used to decorate and ornament women's outer apparel, are dutiable as manufactures of paste, not specially provided for, under paragraph 112. They are excluded from the provision in paragraph 414, for buttons made of glass, because they are not strictly buttons, and because. though paste is a species of glass, it is differentiated therefrom elsewhere in the tariff as a separate substance. Blumenthal v. U. S., (1904) 135

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component material of chief value, not specially provided for." Eimer v. U. S., (1903) 126 Fed. 439.

Thermometers and lactoscopes, composed chiefly of blown glass, but in part of other materials, are not dutiable under paragraph 100, for "blown glassware," but under paragraph 112, as "manufactures . . . of which glass is the component material of chief value, not specially provided for." Eimer v. U. S., (1903) 126 Fed. 439. Gauge glasses. See under this title, vol. 2, p. 405, par. 100.

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Mexican onyx is dutiable as "onyx," rather than as "marble," under paragraph 114. Blochman Banking Co. v. Blake, (1909) 168 Fed. 572.

Hauteville stone. See under this title, vol. 2, p. 409, par. 117.

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Co., (1904) 131 Fed. 576, following Dana v. U. S., (1899) 91 Fed. 522, set out in the original note; U. S. v. Lavino, (C. C. A. 1909) 175 Fed. 964, affirming 171 Fed. 245.

Old fishplates, which are so worn as to have lost their usefulness for railway purposes and are suitable for use only as scrap steel, are not dutiable under paragraph 130, as "railway fishplates," but under paragraph 122, as scrap steel. . . fit only to be "remanufac

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