Page images
PDF
EPUB

Articles only part blown glass. — See under this title, vol. 2, p. 408, par. 112.

Cut glass thermometers. - See under this title, vol. 2, p. 408, par. 112.

Cut paste. - See under this title, vol. 2, p. 408, par. 112.

Glass blanks. — See under this title, vol. 2, p. 408, par. 112.

Thermometers and lactoscopes. - See under this title, vol. 2, p. 408, par. 112.

Vol. II, p. 406, par. 102.

Polished cylinder glass, beveled. — See under this title, vol. 2, p. 407, par. 107.

[blocks in formation]

Vol. II, p. 408, par. 111.

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 (1909) 167 Fed. 684, affirmed (C. C. A. 1910) in chief value of blown glass, but in part of 174 Fed. 1022. other glass or other material, are not within In U. S. 1. Durand, (C. C. A. 1905) 137 the provision for “blown glassware” in Fed. 382, affirming (1903) 127 Fed. 624, it was paragraph 100, but are dutiable as manufac. held that crude, incomplete articles of glass, tures of glass under paragraph 112. U. 3. v. known as “blanks," produced by blowing Heil Chemical Co., (1910) 178 Fed. 537, 102 glass into a mold, which are suitable only to C. C. A. 47.

be placed in the hands of glass cutters for Cut glass thermometers. — In U. S. 0. further manufacture into finished articles, are Hesse, (1905) 141 Fed. 492, it was held as to not within the provision for “blown glasscertain cut glass thermometers, the cutting ware” in paragraph 100, but are dutiable on which was not shown to ornament or under the provision for "all glass or manudecorate the articles, that they were not factures of glass," in paragraph 112. within the provision in paragraph 100 for Rhinestones. Certain so-called rhinestones, "articles of glass, cut, ... or otherwise articles composed of metal and paste, the ornamented, decorated, or ground,” but were latter being the more valuable component, properly classified under paragraph 112 as which are merely used to decorate and orna* manufactures of glass.”

ment women's outer apparel, are dutiable as Cut paste. — Congress in its tariff legisla- manufactures of paste, not specially provided tion having distinguished between glass and for, under paragraph 112. They are excluded the form of glass known as paste, articles in from the provision in paragraph 414, for chief value of paste, cut, are not within the buttons made of glass, because they are provision in paragraph 100, for goods in chief not strictly buttons, and because, though value of cut "glass,” but are dutiable as paste is a species of glass, it is differentiated manufactures of “paste," under paragraph therefrom elsewhere in the tariff as a separate 112. U. S. v. New York Merchandise Co., substance. Blumenthal v. U. S., (1904) 135

Fed. 254, affirmed (C. C. A. 1905) 144 Fed. 384.

Rice paste. — The provision in paragraph 112, for manufactures of “paste," includes only the form of paste which is a variety of glass, and does not embrace articles made from rice paste, Morimura t. U. S., (1909) 169 Fed. 279, 94 C. C. A. 555.

Spatulas and solid glass rods. - Certain molded glass articles, consisting of spatulas and solid rods, are held to be dutiable under the provision in paragraph 112 for "manu factures ... of which glass ... is the

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.

Vol. II, p. 409, par. 114.

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.

Vol. II, p. 409, par. 115.

Agate bearings. — Small pieces of agate, fitted for use as scale bearings by being cut, polished, and grooved, are dutiable as “manufactures of agate," under paragraph 115, and not as “ precious stones," under paragraph 435. Smith v. Computing Scale Co., (1906) 147 Fed. 890; U. S. v. Lorsch, (C. C. A. 1907) 158 Fed. 398, reversing 152 Fed. 591.

Cut agate, garnet, etc., for jewelry settings. – See under this title, vol. 2, p. 474, par. 435.

Rock crystal intaglios. - See under this title, vol. 2, p. 474, par. 435.

Rock crystal rondelles. — See under this title, vol. 2, p. 474, par. 435.

[blocks in formation]

Vol. II, p. 410, par. 122.

Ferroalloys. — Certain alloys of iron and Co., (1904) 131 Fed. 576, following Dana v. mineral substances known as ferrochrome, U. S., (1899) 91 Fed. 522, set out in the origiferrotungsten, ferromolybdenum, and ferro- nal note; U. S. v. Lavino, (C. C. A. 1909) 175 vanadium are not dutiable as “ metals un- Fed. 964, affirming 171 Fed. 245. wrought,” under paragraph 183, but are duti- old fishplates, which are so worn as to have able at the rate applicable to the ferroman lost their usefulness for railway purposes and ganese, enumerated in paragraph 122, which are suitable for use only as scrap steel, are they resemble in quality and use, within the not dutiable under paragraph 130, as “railmeaning of the so-called similitude clause in way fishplates," but under paragraph 122, as section 7. U. S. v. Roessler, etc., Chemical "scrap steel ... fit only to be “ remanufac

tured.” Ginsburg v. U. S., (1906) 147 Fed. 531.

Scrap iron. – This paragraph, which pro. vides for “scrap iron," and defines it as “ waste or refuse iron . . . fit only to be re. manufactured,” refers not only to pieces or

s not only to pieces or scraps thrown off or discarded in the course of manufacture, but to completed articles worn out by use, such as old chains, in small pieces fit only for remanufacture. Sheldon v.

U. S., (C. C. A. 1907) 159 Fed. 105, affirming 152 Fed. 318.

Defective steel rails. - Sec under this title, vol. 2, p. 412, par. 130.

Ferromolybdenum. -- See under this paragraph, FERROALLOYS.

Ferrotungsten. — See under this paragraph, FERROALLOYS.

Ferrovanadian. - See under this paragraph, FERROALLOYS.

Vol. II, p. 410, par. 123.

Muck bars, produced by converting pig iron into wrought iron in the puddling furnace, and then rolling the wrought iron through a set of rolls, from which it comes in the form known as “muck bars," have been held to be dutiable under paragraph 123, as “bar iron," and not under paragraph 135, relating to “steel in all forms and shapes not specially

provided for," nor under the first proviso in paragraph 124, covering “iron in ... forms less finished than iron in bars and more ad. vanced than pig iron.” Moorhead 0. U. S., (1904) 127 Fed. 779.

Bronze hardener. – See under this title, vol. 2, p. 421, par. 183.

Vol. II, p. 410, par. 124.

Iron sand. — See under this title, vol. 2, p. 423, par. 193.
Muck bars. - See under this title, vol. 2, p. 410, par. 123.
Steel strip. — See under this title, vol. 2, p. 412, par. 135.

Vol. II, p. 411, par. 125.

Steel window sashes. — See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 411, par. 126.

Thin, checkered steel plates. - See under this title, vol. 2, p. 412, par. 135.

Steel plate slightly changed from usual form. — See under this title, vol. 2, p. 412, par. 135.

Vol. II, p. 411, par. 127.
Machined forgings. — See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 412, par. 130.

Defective steel rails. — Steel rails, which are new, but by reason of defects are depre. ciated in value, but which have not lost their character or identity as rails, are not within the provision in paragraph 122, for “scrap steel ... fit only to be remanufactured,"

but are dutiable as “rails,” under paragraph 130, even though they be intended to be used as scrap iron. Illinois Cent. R. Co. 1. Mc. Call, (1904) 147 Fed. 925.

old fishplates. - See under this title, vol. 2, p. 410, par. 122.

Vol. II, p. 412, par. 131.

Welded sheets of iron and nickel. - See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 412, par. 132.

Welded sheets of iron and nickel. — See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 412, par. 134.

Small tin disks. — The term "sheets ... does not include small disks. Shallus v. U. commercially known as tin plates," in para- S., (C. C. A. 1908) 162 Fed. 653, reversing graph 134, means rectangular sheets,' and (1907) 155 Fed. 213.

Vol. II, p. 412, par. 135.

Cold-rolled sheet steel, in strips, as de. seribed in the original note, was held to be dutiable under paragraph 122 of the Act of 1894, corresponding to paragraph 135 of the Act of 1897, but not dutiable under para graph 124 of the Act of 1894, corresponding to paragraph 137 of the Act of 1897. Boker

. U. S., (C. C. A. 1903) 124 Fed. 59, revers ing (1902) 116 Fed. 1015, of the original note.

Completed articles. — Paragraph 135, relating to steel shapes, does not include in that provision articles so far completed as to be practically ready for use. U. S. v. Prosser, (1910) 177 Fed. 569.

Monogram dies and plates for engraving. The provision for steel plates in paragraph 135, while not covering all steel articles that are known as plates, includes so-called mono. gram dies and plates used in engraving, which, besides being called plates, are within the dictionary definitions of “plates." U. S. r'. Sellers, (1908) 160 Fed. 518, affirmed (C. C. A. 1909) 166 Fed. 1022.

Steel plates slightly changed from usual form. - In U. S. v. Vandegrift, (C. C. A. 1905) 142 Fed. 448, affirming 139 Fed. 790, it was held, as to steel plates changed from the usual form by being cut at a slight va riation from a right angle, for a special purpose and not for evasion, that they are provided for in paragraph 135, enumerating * sheared . . . shapes " of steel and "plates and steel in all forms and shapes not specially provided for," rather than in para graph 126, enumerating “boiler, or other plate iron or steel ... sheared or un. sheared.”

Steel stampings for manufacturing ornaments. — Paragraph 135, relating to " pressed or stamped shapes," includes stampings which have been pressed or stamped into an open

work or raised pattern and are used in manu. facturing ornaments, etc. U. S. v. Veith, (1909) 169 Fed. 665.

Steel strips. - Coils of thin steel, from fifty to two hundred feet long, and from less than one inch to about six inches wide, which are not produced from sheets, were not within the provision for “sheet steel in strips” in Tariff Act Aug. 27, 1894, ch. 349, sec. 1, Schedule C, par. 124, 28 Stat. L. 517, and in Tariff Act July 24, 1897, ch. 11, sec. 1, Schedule C, par. 137, 30 Stat. L. 161. The term “ sheet" does not include shapes of such dimensions. This article is dutiable under paragraph 135 as " steel in all forms and shapes not specially provided for.” Boker v. U. S., (1907) 154 Fed. 174, affirmed (C. C. A.) 158 Fed. 396.

Thin, checkered steel plates, about twelve by five feet, specially adapted for use in the construction of floors for boiler rooms, are dutiable as steel "plates," under paragraph 135, rather than as " plate . . . steel,” under paragraph 126. Hill v. Wood, (1908) 163 Fed. 51, 89 C. C. A. 635.

“Wortles” or “ draw plates," so called, consisting respectively of bars and blocks with holes for wire drawings, are not dutiable as steel "plates” under paragraph 135, that term being, in the absence of evidence of a contrary commercial usage, limited to articles in the form of sheets. Newman v. U. S., (C. C. A. 1907) 159 Fed. 123, reversing 152 Fed. 488.

Engraved steel table. - See under this title, vol. 2, p. 423, par. 193.

Horseshoe calks. — See under this title, vol. 2, p. 423, par. 193.

Muck bars. — See under this title, vol. 2, p. 410, par. 123.

Plates resembling circular saw plates. — See under this title, vol. 2, p. 415, par. 141.

Vol. II, p. 414, par. 137.

Articles made from coated steel wire. - Construction of second proviso - "article." This paragraph imposes a duty on steel wire A cable used for making connections with a smaller than No. 16 wire gauge of two cents telephone switch board, consisting of sixty. per pound, with an additional duty of one four wires bound together, which, both indi. and one-quarter cents per pound on articles vidually and in the group, are covered with manufactured from such wire, “and on iron various materials for insulating and wateror steel wire coated with zinc, tin, or any proofing purposes, is an “article," within other metal, two-tenths of one cent per pound the meaning of the second proviso in para. in addition to the rate imposed on the wire graph 137, relating to "articles manufacfrom which it is made." In 1900 the treas. tured from ... copper wire," and is not ury department rules that articles manu dutiable under the provision in the same factured from steel wire coated were subject paragraph for “ wire not specially provided to all three of such duties, but shortly there for,.. whether uncovered or covered," after, and in the same year, formally reversed nor under paragraph 193, as a manufacture such ruling, and has since uniformly ruled of metal not specially provided for. Salt v. that the additional duty of two-tenths of one U. S., (1903) 127 Fed. 890, affirmed (C. C. cent was not to be imposed on articles manu- A. 1904) 134 Fed. 1021. factured from coated steel wire. It was held Nickel-coated wire. --The provision for that in view of the uncertainty of the lan wire " coated with ... metal” includes an guage of the statute such uniform ruling by article produced by pushing a steel or iron the executive department, continued for five rod through a nickel tube and then wireyears, would be treated as practical construc drawing the whole, thus bring it down to the tion of the Act, and would not be reversed by required diameter, and welding the nickel to the courta. Burditt, etc., Co. 0. U. S., (C. the core. It makes no difference whether the C. A. 1907) 153 Fed. 67.

coating referred to is affixed by welding, dipping, electrolysis, or otherwise. U. S. v. Boker, (1910) 176 Fed. 730, 100 C. C. A. 276, affirming (1909) 168 Fed. 464.

Steel wool. — In paragraph 137 the provision for "articles manufactured from ... wire” cannot be restricted to manufactured articles which contain the round wire in its integrity; and “steel wool," consisting of filaments shaved from steel wire, and consti

tuting a finished commercial article, is em. braced in said provision. Buehne Steel Wool Co. r. U. S., (C. C. A. 1907) 159 Fed. 107, reversing 154 Fed. 93. Compare Buehne v. U. S., (1905) 140 Fed. 772, affirmed (C. C. A. 1906) 145 Fed, 1021.

Cold rolled sheet steel, in strips. - See under this title, vol. 2, p. 412, par. 135.

Vol. II, p. 415, par. 140.

Small tin disks. - See under this title, vol. 2, p. 412, par. 134, and p. 423, par. 193.

Vol. II, p. 415, par. 141.

Wire screw rods. — Under this paragraph it was held that wire screw rods which have been cold drawn after being hot rolled are subject to additional duty regardless of the fact that such articles are specially enumerated in another paragraph as “ wire screw rods” and that cold drawing is a necessary part of the process of making such rods. U. S. v. Nash,' (C. C. A. 1907) 158 Fed. 401, reversing 152 Fed. 573.

Plates resembling circular saw plates. The provision in this paragraph for "steel circular saw plates” includes plates that resemble circular saw plates in size, shape, general finish, and general quality of steel, though imported for other uses. Boker v. U. S., (1909) 168 Fed. 573.

Polished steel. -- The provision in this para graph relating to steel strips “cold rolled, ... brightened ... or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only," do not include strips whose only polish or brightening is incidentally acquired during the cold-rolling, and which

were not included in similar former provisions. U. S. v. Crucible Steel Co., (1906) 147 Fed. 537, affirmed (C. C. A. 1907) 154 Fed. 1005.

Sheet steel in strips. - The provision in paragraph 141 for steel strips brought to a “perfected surface finish or polish better than the grade of cold-rolled, smoothed only,” does not require that such “better” finish or polish must be produced by some process other than cold-rolling; but it does not include certain steel strips of a thickness of 13/1000 of one inch, which have been subjected to no other process than the cold. rolling (with incidental annealing, pickling, etc.) necessary to produce so small a gauge; for a precisely similar provision in the Tariff Act of 1890 having received the same construction, it is presumed that Congress, by re-enacting it, intended it to have the same effect, especially in the absence of proof of a general, well-recognized meaning for the words quoted that would include such articles. U. S. v. Crucible Steel Co., (C. C. A. 1905) 137 Fed. 384.

Vol. II, p. 415, sec. 146.

Card-clothing packed separately from machine. — See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 416, par. 148.

Finished castings. — See under this title, vol. 2, p. 423, par. 193.

Vol. II, p. 416, par. 152.

Gas cylinders. — The provision in paragraph of furnaces. Such articles are dutiable under 152 for “ steel tubes, finished,” includes bot. the provision in the same paragraph for tle-shaped vessels of steel, which are used in boiler tubes or flues. Thomas v. Vandegrift, the transportation of gas and are about four (C. C. A. 1908) 162 Fed. 645, affirming feet long and eight inches in diameter, with (1907) 153 Fed. 591. one end permanently closed and the other Steel gas holders. -- Steel cylinders, severtapered to a neck, which are not dutiable ally nineteen feet in length and four feet in under paragraph 193. U. S. v. Liquid Car. diameter, and thirty-five feet in length and bonic Co., (1908) 160 Fed. 455, 87 C. C. A. eight feet in diameter, used as storage tanks 671.

for illuminating gas, are “ tubes finished," Purves ribbed boiler flues. — The provision within the meaning of paragraph 152. U. S. for “furnaces,” in paragraph 152, does not v. Knauth, (C. C. A. (1909) 168 Fed. 539, include so-called arched Purves furnaces, con- following Ú. S. v. Downing, (1900) 105 Fed. sisting simply of corrugated steel cylinders 1005, 44 C. C. A. 686, and U. s. 1. Liquid or tubes, which are not furnaces in fact, but Carbonic Co., (1908) 160 Fed, 455, 87 C. c. are intended to be used in the manufacture A. 671,

« PreviousContinue »