Supplies. Purchase of miscellaneous supplies and payment of contingent expenses from appropriation "Collecting the revenue from customs." (T. D. 30884; circular No. 47; Aug. 18, 1910.) Regulations relating to the making of contracts for miscellaneous supplies. (T. D. 35755; circular No. 3; Oct. 8, 1915.) Surety companies. Premiums of surety companies on bonds of officers and employees of the United States. (T. D. 29942; circular No. 36; Aug. 7, 1909.) State licenses not required of surety companies doing business with the United States under act of August 13, 1894, except where company executes bonds within the State. (T. D. 30230; circular No. 69; Dec. 30, 1909.) Regulations applicable to surety companies doing business with the United States under the act of Congress approved August 13, 1894, as amended by the act of Congress of March 23, 1910. (T. D. 30937; circular No. 54; Sept. 21, 1910.) Surface-coated paper. (See Paper.) Surgical instruments. Surgical forceps are not nippers or pliers. The provision in paragraph 166, tariff act of 1913, for nippers and pliers, should be limited to tools and instruments having two lever handles working on a pivot, with cutting, pinching, or gripping jaws. (T. D. 34270; Mar. 14, 1914.) Surgical instruments and other articles may be included within the $100 exemption clause of paragraph 642, tariff act of 1913, whether intended for the personal or business use of the returning resident. (T. D. 34486; May 29, 1914.) Forceps and certain other surgical instruments, by reason of their construction and the uses to which they are applied, are clearly within the category of nippers, and as such are properly classifiable under the eo nomine provision for "nippers and pliers of all kinds" in paragraph 166, tariff act of 1913, as here assessed, rather than as manufactures of metal not specially provided for under paragraph 167 of said act, as claimed. (T. D. 35018—G. A. 7655; Dec. 26, 1914.) Forceps, needle holders, and like surgical instruments constructed of metal, ing two lever handles working on a pivot and operating cutting, gripping, or pinching jaws or blades, are properly classifiable for tariff purposes under the general provision in paragraph 166 of the tariff act of 1913 for "nippers and pliers of all kinds wholly or partly manufactured." (T. D. 35628—G. A. 7763; July 31, 1915.) Marking of. hav Surgical instruments marked in any manner must also be marked to indicate country of origin, under section 7, tariff act of 1909. (T. D. 30300; Jan. 25, 1910.) Suspenders, classification of. Suspenders of cotton or other vegetable fiber and india rubber, or of which cotton or other vegetable fiber is the component material of chief value, not embroidered by hand or machinery, dutiable at the rate of 45 per cent ad valorem under paragraph 330, tariff act of 1909. (T. D. 30246; Jan. 10, 1910.) Sweetened biscuits. (See Biscuits.) Swiss chocolate. Reappraisement. (See Reappraisement-Validity-Swiss chocolate.) Switzerland, reciprocal commercial agreement with, termination of. (T. D. 29945; Aug. 10, 1909.) Swords with handle and scabbard of bone. (See Bone swords.) Swords, coin or cash. (See Copper coin articles.) Syringes of blown glass. (See Glass and glasses, blown.) T. Table candle lamps with beaded shades. (See Lamps.) Table covers. Cotton table covers, made of a Jacquard figured fabric, are not dutiable as manufactures of cotton table damask or of which cotton table damask is the component material of chief value," under paragraph 331, that paragraph being limited to such cotton damask as is usually and ordinarily used on the table during the service of meals. The goods were properly assessed at 45 per cent ad valorem as "articles made from cotton cloth" under paragraph 332 of the tariff act of 1909. The term "cotton table damask" has been held to have been used in prior tariff acts in its denominative or common and popular sense (Dunham v. United States, 150 Fed., 562; T. D. 27805), and testimony regarding the commercial meaning of the same is therefore immaterial, as Congress, in reenacting the provision, is presumed to have adopted the construction put upon that term by the courts under the prior tariff acts. (T. D. 33387-G. A. 7457; Apr. 28, 1913.) Cotton rugs, pile fabrics, etc: Couch and table covers which resemble rugs in design and coloring, but which are made of pile fabrics not suitable either in material or weight for floor coverings, dutiable as "articles * made or cut from * * * * * pile fabrics," under paragraph 325, tariff act of 1909. Congress, in the tariff act of 1909, having placed "rugs of cotton" in the same paragraph and assessed duty thereon at the same rate as on "carpets and carpeting,' must be taken inferentially to have intended that the "rugs of cotton,” dutiable thereunder, should be those only which are suitable for floor coverings. (T. D. 33577-G. A. 7472; June 20, 1913.) Cotton table damask is substantially wholly made of cotton. A substantial portion of the merchandise of the importation is of flax, though of chief value of cotton. It was properly held dutiable as manufactures of which the component material of chief value is cotton under paragraph 332, tariff act of 1909. Glass & Co. v. United States (No. 1169), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, Abstract 31519 (T. D. 33242). Decision affirmed. (T. D. 33856; Oct. 31, 1913.) Upholstery articles: Cotton table covers of a character both in use and weave similar to upholstery articles properly dutiable at the rate of 35 per cent ad valorem under paragraph 258, tariff act of 1913. (T. D. 34538; June 11, 1914.) Jacquard woven cotton table damask dutiable at the rate of 30 per cent ad val rem under paragraph 258, tariff act of 1913. (T. D. 34223; Mar. 4, 1914.) Fringed turkey-red cotton damask table covers: Fringed table cloths or covers made of turkey-red cotton table damask are cotton table damas and properly dutiable at 25 per cent ad valorem under paragraph 263, tariff act of 1913, and not as "Jacquard figured manufactures of cotton" at 30 per cent ad valorem under paragraph 258. Dunham v. United States (150 Fed., 562; T. D. 27805) followed; In re Kelly & Sons (Abstract 38099) overruled. (T. D. 35724—G. A. 7780; Sept. 24, 1915.) * Jacquard figured velvet: Cotton table covers made from figured velvet woven on a loom using a Jacquard attachment are more specifically provided for as "articles * * * made from * * velvets" than as "Jacquard figured upholstery goods" or as "Jacquard figured manufactures of cotton," and are dutiable at 40 per cent ad valorem under paragraph 257, tariff act of 1913, and not at 30 or 35 per cent ad valorem under paragraph 258. (T. D. 35047—G. A. 7660; Jan. 8, 1915.) (Appealed:) Velvet table covers-Cotton rugs-Jacquard figured upholstery goods. By the provision for "Jacquard figured upholstery goods, composed wholly or in chief value of cotton or other vegetable fiber; any of the foregoing in the piece or otherwise," paragraph 258 of the tariff act of 1913, Congress in Table covers-Continued. Cotton-Continued. tended to make the use of this narrowly prescribed goods the test of classification and to include therewithin all such goods for dutiable purposes and to invade the other paragraphs of the tariff act, including within this provision for dutiable purposes all goods answering to this description. Specificity. The relative specificity of competing provisions of the tariff law is not always controlling of decision. T. D. Downing & Co. v. United States (No. 1555), United States Court of Customs Appeals. Appeal by importers rom Board of United States General Appraisers, G. A. 7660 (T. D. 35047) and Abstract 37302. Decision reversed. (T. D. 35984; Dec. 6, 1915.) Table damask. Cotton Specific provision: Cotton table damask and articles made from cotton table Tables, power-transmitting, for sewing machines. (See Metal, manufactures of.) Talc. Tagua nuts sawed into slabs after the outer shells have been removed are no longer classifiable under the provision for tagua nuts in paragraph 620, tariff act of 1913, nor are such slabs dutiable as manufactures of vegetable ivory (par. 369). In the absence of any specific provision therefor they must be classified as "articles manufactured, in whole or in part, not provided for in this section" (par. 385). Abstract 31142 (T. D. 33120), G. A. 6596 (T. D. 28177), and Zanmati v. United States (153 Fed., 880; T. D. 28054) cited. (T. D. 34862—G. A. 7622; Oct. 23, 1914.) Ground-powdered Ground talc, established by testimony to be the same as French chalk, is dutiable, either directly or by similitude, under paragraph 13, tariff act of 1909; hence paragraph 480 (unenumerated articles), which may be invoked only as a last resort, is not applicable to this commodity, nor is paragraph 95 applicable, it providing only for articles and wares composed wholly or in chief value of earthy or mineral substances, and not for earthy or mineral substances themselves. (T. D. 31088-G. A. 7128; Dec. 5, 1910.) (Appealed:) Powdered talc not French chalk.-Powdered talc is a substance in itself, not a material made up of a mineral substance; and having a proper regard for the rule that language employed in an act is presumed to have been used in accordance with the construction which has been given it by a longcontinued practice of an administrative department or by a court, powdered tale may not be deemed French chalk and dutiable as such, but it is dutiable as a manufactured article under paragraph 480, tariff act of 1909. Salomon v. United States (No. 532), United States Court of Customs Appeals. Appeal by the importer from a decision of the Board of United States General Appraisers, G. A. 7128 (T. D. 31088). Decision reversed. (T. D. 31635; May 22, 1911.) Talc-Continued. Ground Pending final decision as to correct classification, ground talc will be assessed with duty under paragraph 95, tariff act of 1909, at the rate of 35 per cent ad valorem. (T. D. 31158; Dec. 30, 1910.) Sawed Talc sawed into cubes for use in making gas burners and insulators, the sawing being not merely to remove foreign matter and to put the material in shape for transportation, but to put it into certain desired dimensions, has been advanced in value and condition, and is therefore excluded from paragraphs 519 and 614, tariff act of 1897, relating to crude chalk and to minerals not advanced in value or condition and is dutiable as French chalk by similitude, under paragraph 13, tariff act of 1897. Kraemer v. United States, United States Circuit Court, Southern District of New York, June 28, 1910. Suit 5511. Appeal by importer from decision of the Board of United States General Appraisers, Abstract 21245 (T. D. 29763). Board affirmed. (T. D. 30808; July 19, 1910.) Talc and French chalk are not treated in the decisions as being the same substance. Under these decisions the classification of talc is a question of fact rather than of law, the classification to be determined by the evidence in the particular case. The evidence here on review would make it appear there are two varieties of talc, one crystalline and the other massive-that is, French chalk-and that these commercially are different articles with different uses. The tale of the importation at the port of New York had been sawed to a form and size convenient for the economical manufacture of gas burners and electric insulators, and being a mineral advanced in value and condition was dutiable at 20 per cent ad valorem as articles partly manufactured and not provided for under section 6, tariff act of 1897, and paragraph 480, tariff act of 1909. There was no evidence to support the protest of the American Lava Co., and the collector's finding is sustained. American Lava Co. et al. v. United States (No. 999), United States Court of Customs Appeals. Appeal by the importer from Board of United States General Appraisers, Abstracts 29454 and 29500 (T. D. 32760). Reversed as to part; affirmed as to part. (T. D. 33169; Feb. 1, 1913.) Talcum powder. Scented or perfumed Toilet preparations— Talcum powder, scented or perfumed, has, by processes of manufacture and by the addition of other materials, become a finished article ready for a specific use. It is therefore dutiable as a toilet preparation at 60 per cent ad valorem under paragraph 48, tariff act of 1913, rather than as talcum at 15 per cent under paragraph 69. (T. D. 35844-G. A. 7800; Oct. 25, 1915.) Tallow. So-called "night lights," composed chiefly of stearin, not classifiable as tallow by similitude. (See Night lights.) (T. D. 30322—G. A. 6974; Feb. 2, 1910.) Mafura Used in making soap: Mafura tallow, extracted from the seed of a tree that grows in Mozambique, Portuguese East Africa, being such a substance as is commonly used in making soap, is entitled to free entry under the provisions of paragraph 498 of the tariff act of 1913. Common use in a foreign country: The mere fact that such tallow had not been previously imported into and therefore not used in the United States in the making of soap does not preclude it from free entry, since it has been shown to be commonly used in a foreign country for such purpose and possesses characteristics similar to like substances commonly used in soap making in the United States. Tallow-Continued. Mafura-Continued. Intent of Congress: The Congress in omitting in the tariff revision of 1913 from paragraph 498 the words "and which are fit only for such uses" evidenced an intent to permit a more liberal use of the greases and oils provided for in that paragraph. (T. D. 35221—G. A. 7698; Mar. 8, 1915.) Tamarinds. Packed in molasses— It appears that "tamarinds" as a commercial designation has been accepted for a number of years in the administration of our tariff laws, and having been incorporated in the tariff act of 1909, it is to be inferred the interpretation so established was there adhered to. The addition of the words "packed in molasses" will not suffice to change the classification. The importation consisting of tamarind fruit, to which molasses had been added, imported in barrels, was entitled to free entry. United States v. John Duncan's Sons et al. (No. 733), United States Court of Customs Appeals. Appeal by the United States from Board of United States General Appraisers, Abstract 26197 (T. D. 31788). (T. D. 32097; Dec. 6, 1911.) Tam O'Shanter stones. (See Stone.) Tanks, cylindrical or tubular. (See Coverings.) Tanned and unsplit sealskin. (See Leather, tanned unsplit sealskin.) Tantalus sets. Entireties not The constituent parts of so-called tantalus sets composed of cut-glass bottles set in frames of wood trimmed with metal, the bottles differing in no respect from the ordinary cut-glass bottles of commerce, are dutiable separately--the glassware at 60 per cent ad valorem, under paragraph 100, and the frames at 35 per cent ad valorem under paragraph 208, tariff act of 1897, and not as entireties accor ing to the component material of chief value in the combined articles. United States v. Dickerhoff (T. D. 28716) and G. A. 5748 (T. D. 25490) followed. (T. D. 29030-G. A. 6766; May 23, 1908.) Tape-like belting for machinery. (See Belting.) Paraffin-Candles. (See Wax, manufactures of.) Sanctuary lights— So-called, not dutiable as tapers. (See Cotton, manufactures of Sanctuary lights, so-called.) Tapes. Cotton cloth in strips not tapes. (See Cotton, cloth, strips.) Tapestry panels, composed of cotton Jacquard figured goods, weighing over 6 ounces per square yard, are dutiable under the provision in paragraph 326, tariff act of 1909, for "tapestries, and other Jacquard figured upholstery goods." (T. D. 31882-G. A. 7276; Sept. 22, 1911.) (Appealed:) Figured upholstery goods.-Figured cotton panels of various sizes made on a Jacquard loom and designed to be affixed to screens are not manufactures of cotton cloth, but are more aptly described as Jacquard figured upholstery goods, and they are dutiable as such under paragraph 326, tariff act of 1909. Bing & Co.'s Successors v. United States (No. 779), United States Court of Customs Appeals. Appeal by the importers from Board of United States General Appraisers, G. A. 7276 (T. D. 31882). Decision affirmed. (T. D. 32365; Mar. 26, 1912.) |