(9868.)

Bath-tub tiles and fire-bricks, glazed-Duty on.

for duty.

Tile-stoves-Classification

TREASURY DEPARTMENT, February 15, 1890.

SIR: The Department has duly received your letters of the 31st ultimo and 1st instant, transmitting the appeals (8304 x and 8305 x) of the Murdock Parlor Grate Company from your assessment of duty, at the rate of 55 per cent. ad valorem, on certain tiles, tile-stoves, and glazed bricks, imported by them per Scythia, September and November 3 and 5, and Rialto, October 28, 1889.

It appears that the merchandise was returned by the appraiser as glazed earthenware, dutiable under the provisions of T. I., 127, and in accordance with Department's decision (Synopsis 7051), but that the appellants claim that the so-called tiles are dutiable, a portion as "paving-tiles" and a portion as "bricks" (glazed), under the provisions of T. I., 130, and that the tile-stoves are dutiable as manufactures in part of iron, under T. I., 216, at the rate of 45 per cent. ad valorem. The appraiser reports that the tile-stoves are composed of iron and glazed tiles, and that the stoves are so constructed as to allow the attachment of the tiles to such an extent as to make the tiles the element of chief value.

If the tiles are not already attached to the stoves, but are separately invoiced and entered, and are readily separable for purposes of examination and classification, it would seem that the proper course would be to assess duty upon the iron and tiles at the respective rates provided for glazed earthenware and manufactures of iron, under T. I., 127 and 216.

If, however, the importation as made is invoiced and entered as one article, and the component parts are not readily separable for purposes of classification, your action in assessing duty according to the component of chief value, being in accordance with section 2499, Revised Statutes, will stand affirmed.

The so-called "paving-tiles" in question appear, upon examination of the sample submitted, to consist of tiles about twelve inches square and one inch thick with a white glazed surface, known as glazed bathtub tiles. The so-called "bricks," glazed, consist of fire-bricks of a special shape, apparently for use in the setting of grates or ornamentation of fire-places. They are about four inches thick, and also have one white glazed surface.

Notwithstanding the assertion of the appellants to the contrary, the Department has not receded from the position taken in its decision (Synopsis 7051), that tiles having glazed or enameled surfaces are not suita ble for use as paving tiles, or commercially known in trade as such, and that their occasional use for decorative purposes in hearths, church chancels, and other places is not sufficient nor of a character to bring them within the classification of paving-tiles. Your assesment of duty, therefore, under T. I., 127, on these tiles, is affirmed.

The fire-bricks in question would appear to fall within the provision of T. I., 130, for fire-bricks, but inasmuch as they equally fall within the provision for "all other earthenware, glazed, composed of earthy or mineral substances," under T. I., 127, the higher of the two rates must, in accordance with the rule laid down in section 2499, be applied, and your assessment of duty on these bricks, being in accordance with said rule, is also affirmed.

TREASURY DEPARTMENT, February 17, 1890.

SIR: The Department is in receipt of your letter of the 31st of December last, transmitting the appeal (5313x) of H. Boker & Co. from your action in assessing duty, at the rate of 45 per cent. ad valorem, on certain so-called "parts of fire-arms," imported at your port per Veendam, November 16, 1889, and returned by the appraiser as unenumerated manufactures of steel, under the provisions of Schedule C, T. I., 216, the appellants claiming that the articles (invoiced as ramrods) are dutiable at the rate 2 cents per pound, under T. I., 161, for the maleable iron castings thereof, and 2 cents per pound for the forged parts, under T. I., 167, or at the rate of 25 per cent. ad valorem as parts of fire-arms, under T. I., 202, or, at the most, at 35 per cent. ad valorem as parts of sporting breech-loading shot-guns or pistols, under T. I., 203. Under date of April 21, 1884 (Synopsis 6307), the Department decided that certain nipples, worms, and plungers for guns, being simply

accompaniments of guns, were dutiable as manufactures of steel not specially enumerated or provided for, and following the principle therein enunciated, the Department affirms your assessment of duty as aforesaid.

While admitting, as claimed by the appellants, that ramrods are parts of fire-arms, the Department must reject their claim that the articles are dutiable as such, inasmuch as there is no provision in the existing tariff for "parts of fire-arms."

The following act, approved February 18, 1890, amending the act of March 3, 1883 (T. I., 448), regarding hat materials, is published for the information and guidance of officers of the customs and others concerned :

AN ACT to modify existing laws relating to duties on imports and the collection of the revenue.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the passage and approval of this act the following amendments to, and provision for, existing laws shall take effect, as follows:

Section six of the act of March third, eighteen hundred and eightythree, entitled "An act to reduce internal-revenue, taxation, and for other purposes," providing a substitute for Title thirty-three of the Revised Statutes of the United States, is hereby amended as to the following section or part of section or schedule in such substituted Title as follows:

Section 2502, Schedule N, strike out the clause of this Schedule commencing with the words "hats, and so forth, materials for," and insert in lieu thereof the following: Braids, plaits, flats, willow sheets, and squares fit only for use in making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any vegetable material, not specially enumerated or provided for, twenty per centum ad valorem.

SEC. 2. All laws or parts of laws inconsistent with the provisions of this act are hereby repealed.

Approved, February 18, 1890.

(3104 e.)

(9871.)

Wool-Duty on so-called "ring waste."

TREASURY DEPARTMENT, February 18, 1890.

SIR: The Department has had under investigation the repeated complaints of Mr. Theodore Justice, president of the Philadelphia Wool Merchants' Association, and of other gentlemen, in relation to the classification for duty at Philadelphia and other ports of wool in the form known as "ring waste," and after a very careful examination of the matter decides as follows:

"Ring waste," so-called, is a genuine product, resulting from what is known as the French system of mule spinning, in general use in England, France, and Germany. It is imported in its ordinary condition, and has not been changed for the purpose of evading duty, as inferentially charged; consequently it is, in any view of the case, exempt from the double rate of duty prescribed in paragraph 356, T. I., in certain

cases.

While this "ring waste" is a product of the processes of spinning wool into yarn, it is not "waste" in the sense of the tariff act.

What that act means by the association of "woolen rags, shoddy, mungo waste, and flocks" in a single category was defined by the decision reported in Synopsis No. 5820, as "something of little or no value," and the Department is in possession of no new facts or reasons impeaching the soundness of the principle, except the decision of September 10, 1886, reported in Synopsis 7915.

In the latter case, however, it does not appear that the attention of the Department was drawn to the fundamental consideration that the paragraph of the tariff act associating "woolen rags, shoddy, mungo waste, and flocks" in a single classification exhibits an obvious intent to deal only in that one classification with degenerate forms of woolen material, of comparative little value, and not with this form of wool, which, though resulting from a particular step in the process of woolen manufacture, is still wool of high quality, advanced to the last stage of purification prior to its manufacture into yarn, and of greater value than many grades of domestic scoured wool.

The ground upon which Synopsis 7915 stands is, that "ring waste" "cannot be utilized without being broken by machinery, thus destroying the fiber of the wool, and the utility of the article for other purposes than that of waste." This statement is only partially correct, since the fiber, though somewhat depreciated by shortening, is not destroyed, and when spun in combination with longer fibered wool, produces a higher

grade of yarn than could possibly be produced from "rags, shoddy, mungo waste, and flocks." The Department is unable, therefore, to adhere to that decision as an authority in a case where the same question is again raised.

The association of woolen rags, shoddy, mungo waste, and flocks in a single category is an old provision of tariff legislation, and antedates the time when "ring waste" became known as an article of commerce. It can not therefore be claimed that Congress had it in contemplation when providing for these comparatively valueless wool adulterants.

For the reasons herein stated, you are advised that so-called "ring waste," when found to be wool of high value, superior quality, and in a purified state, should be subjected to duty as scoured wool of its appropriate class. But when, from any cause, it is really degenerated or waste material of small value compared with scoured wool of the higher grades, it should, according to the rule of similitude, be classed as "waste" under paragraph 361, T. I., new.

Fees for exportation of goods under internal-revenue laws.

TREASURY DEPARTMENT, February 18, 1890.

SIR: I return herewith the inclosures of your letter of the 23d ultimo, which refer to your action in exacting fees of 30 cents and 20 cents, respectively, for "order for examination and shipment" and "clearance certificate" issued by you in connection with the exportation of tobacco withdrawn from internal-revenue warehouse for exportation to Canada via your port.

Paragraph 65 of the fee-list prescribed by Department's circular of September 4, 1889 (Synopsis 9606), authorizes the collection of a fee of 30 cents for "order on surveyor to ship for exportation" and a fee of 20 cents for "certificate of exportation, if required," and directs that like fees should be charged on exportation of goods under internalrevenue laws.

As the certificates for which the fees are charged by you in the case ander consideration appear to correspond to those above quoted from