492. Umbrellas, parasols, and sunshades, frames and sticks for, finished or unfinished, not specially enumerated or provided for in this act, thirty per centum ad valorem.

1. Silk lace parasol covers are classified as silk, 1871, s. s. 807.

2.

Straight pieces of cherry sticks of short lengths are not to be classified here but under 334; but if of lengths fit for umbrella sticks then here, although they may be applied to other uses, as for pipe stems. 1879, s. s. 4263, 4345.

493. Waste, all not specially enumerated or provided for in this act, ten per centum ad valorem.

The following have been classified here: Photographers' silver waste-clippings of paper, specially prepared for photographic use, and valuable only as silver can be ob tained from it by further chemical process. 1883, s. s. 6058; Fur waste, useless until it has undergone a process of blowing to separate the fur from worthless material. 1885, id. 6736; Articles composed of India rubber, consisting of strips and pieces of old rubber boots and shoes which have been cut and torn apart so as to destroy their identity as boots and shoes. 1888, id. 8638. Opinion of the Court in the case Junge v. Hedden.

494. Watches, watch-cases, watch movements, parts of watches, and watch materials, not specially enumerated or provided for in this act, twenty-five per centum ad valorem.

1. Articles of spring-steel requiring further manufacture to make them watch-springs, were classified as steel and not as parts of watches. 1868, s. s. 291.

2.

Watch keys are not "watch materials." 1873, s. s. 1460; but they are "parts of watches." 1884, id. 6700; 1887, id. 8425.

3. Whether watch crystals are classified here, see 1874, s. s. 1899.

4. The separation of watch cases from watch movements simply with a view to importation when the corresponding parts are simultaneously imported, does not prevent their classification here. 1874, s. s. 1934.

5. Watch dials are classified here. 1876, s. s. 2807.

6. A watch sent abroad for repairs is dutiable on return. 1874, s. s. 2065.

7. The following have been classified here: Watch enamel (not as a manufacture of glass). 1884, s. s. 6176. Watchmans' time detectors, brass cylinders 3 inches thick, with movement and mechanical attachments. 1885, id. 6851; Brass pins used for no other purpose than in the manufacture of watches. 1888, id. 9122; Keystone Watch Cadwalader followed; Cane and umbrella handles into which watch movements are inserted. 1889, id. 9246.

Co. V.

495. Webbing, composed of cotton, flax, or any other materials, not specially enumerated or provided for in this act, thirty-five per centum ad valorem.

The following have been classified here: Webbing of cotton, silk and India-rubber. 1879, s. s. 3970, 4034; 1883, id. 5940; Cotton brace-webbing, consisting of brace or suspender webbing, composed of cotton and silk, but commercially known as "webbing." 1884, id. 6587.

THE FREE LIST.

SEC. 2503. The following articles when imported shall be exempt from duty:

CHEMICALS.

496. Albumen, in any form or condition, lactarine.

497. Aconite.

498. Ambergris.

499. Annato, roncou, rocou, or orleans, and all extracts of.

500. Balm of Gilead.

501. Blood, dried.

502. Bones, crude, not manufactured, burned, calcined, ground, or steamed.

1. Bones subjected to destructive distillation after having been cleaned and steamed cannot be included in the clause, "bones, crude, and not manufactured, calcined, ground, or steamed," but are classified here. Harrison v. Merritt, 23 Fed. Rep. 653. 2. This does not embrace ivory bone black. 1872, s. s. 1316.

503. Bone-dust and bone-ash for manufacture of phosphate and fertilizers.

504. Carbon, animal, fit for fertilizing only.

505. Guano, manures, and all substances expressly used for

manure.

1. "Imitations of guano embrace all imitations intended "to fertilize the field " and are free. 1869, s. s. 391.

2. Dung salt, if it may be used for other purposes than manure, is not free. 1869, s. s. 497; but if it contains less than 50 per cent. of potash, it is fit only for manure and is free. 1870, id. 561; this ruling was modified in s. s. 715 (1870), which held that with as much as 30 per cent. of potash it was dutiable.

3. "Kaenite" classified here. 1879, s. s. 4210: affirming s. s. 715; also Chemical salts for manure. 1884, id. 6264; Soot used as a fertilizer. 1885, id. 7201; Superphosphate of lime or acid phosphate, exclusively imported for the manufacture of fertilizers, while generally used as a fertilizer only in conjunction with other substances, and though it may be used in manufacturing or grading up other manures, is free. See this decision for an extended discussion of the question. 1886, s. s. 7764.

4. Magnesium chloride is dutiable as a chemical compound under 92. 1887, s. s. 8138.

506. Musk, crude, in natural pod.

Musk, crude, in natural pod, where one side of the pod is removed to show the grain, is classified here. 1883, s. s. 5646.

507. Civit, crude.

508. Cochineal.

509. Dyeing or tanning: Articles in a crude state used in dyeing or tanning, not specially enumerated or provided for in this

act.

Myrobolam nuts ground to a flour or meal, and intended for use in dyeing, are not classified here, but under § 2513, as a non-enumerated manufactured article. 1877, s. s. 3175; same ruling 1878, id. 3839.

510. Fish-skins.

511. Hide-cuttings, raw, with or without hair, and all glue-stock. All portions of animals dried and unmanufactured are included here. 1876, s. s. 2623. 512. Hoofs.

Tigers' claws are held to bear no similitude either in material or the use to which they may be applied to the articles mentioned in 512 and 513; they are dutiable under $2513. 1889, s. s. 9635.

513. Horns, and parts of horns, unmanufactured, and horn strips and tips.

1. Deer horns cut to lengths for carving-knife handles are not free; while not manufactured, they are partially so and come under § 2513. 1880, s. s. 4689; see note 2, post.

2. The following have been held to be free under this paragraph: Horn-pith, merely removed from the horns and not further manufactured. 1881, s. s. 4786; Parts of horns cut to lengths and stained or dyed, and presumably intended to be finished into knife handles. 1884, id. 6616; see note 1, supra; Horn strips, polished, used in corsets as a Substitute for whalebone. 1886, id. 7519; Deer horns intended for use as Chinese medicines. 1889, id. 9291.

3. Strips of horn, highly polished, with ends rounded and punched, constituting completed articles as bones for corsets or dresses, are manufactured articles under 399. 1889, 8. 8. 9434.

514. Ipecac.

515. Fish-sounds or fish-bladders.

Hake and cod sounds are classified here. 1873, s. s. 1646.

Prepared rennet, consisting of rennets dissolved in water, to which is added salt or other preservative, classified here. 1884, s. s. 6624.

519. Argal, or argol, or crude tartar.

1. Certain powdered wine lees, held not to be argols, crude, but a manufactured article, not enumerated § 2513. 1875, s. s. 2489.

2. See note under 18 as to "pink creams." 1877, s. s. 3214.

520. Assafoetida.

521. Barks, cinchona, or other barks, used in the manufacture of quinia.

Cinchona bark, not simply in a ground state but further advanced to develop the alkaloid principle, is removed from the purview of this paragraph and is dutiable under 1889, s. s. 9465.

94.

522. Brazil paste.

523. Camphor, crude.

524. Cassia, cassia buds, cassia vera, unground.

525. Charcoal.

536. Ginger-root, unground.

1. Green or fresh ginger-root is classified here. 1870, s. s. 658.

2. Sweepings and refuse ginger, assimilating to ground ginger by being disintegrated into minute parts, is not ground ginger, and is classified here. 1882, s. s. 5314.

537. Indigo and artificial indigo.

1. "Indigo auxiliary," a preparation of zinc, is classified as zinc dust under § 2513. 1877, s. s. 3428.

2. Indigo, whether in cubical masses or powder, ground or otherwise, is free; carmined indigo is dutiable under 22. 1878, s. s. 3592.

538. Iodine, crude.

539. Jalap.

540. Kelp.

541. Lac dye, crude, seed, button, stick, and shell.

Gum shellac prepared from stick lac or seed lac, and used in the manufacture of sealing wax and varnishes, classified here. 1884, s. s. 6381.

1. Sour orange juice is classified here. 1875, s. s. 2345; also when concentrated and in the manufacture of which no other material is used. 1884, id. 6589.

2. Lime juice treated with syrup to make a cordial is not within this paragraph, but is dutiable under § 2513. 1889, s. s. 9709.

547. Madder, and munjeet or Indian madder, ground or prepared, and extracts of.

A preparation of madder by which the coloring matter is separated but not used as a paint, and assimilating to "wood lakes," is not to be classified as extract, but under 1877, s. s. 3130.

87.

548. Manna.

549. Myrobolan.

550. Orchil, or orchil liquid.

551. Nutmegs.

552. Nux vomica.

553. Ottar of roses.

554. Salacine.

Oils :

555. Almond.

Distilled oil of almonds, obtained from the macerated cake of almonds remaining after an oil of a different quality has been expressed, classified here. 1884, s. s. 6545.

556. Amber, crude and rectified.

557. Ambergris.

558. Auise, or anise seed.

559. Aniline, crude.

"Toluidine" is well known in commerce as a heavy aniline oil and is not free as crude aniline; being a manufactured article, it is dutiable under 83. 1886, s. s. 7936.

Jasimine oil, a fixed oil impregnated with the fragrance of jasimine flowers by the enfleurage process, classified here. 1888, s. s. 8834.

571. Juglandium.

572. Juniper.

573. Lavender.

"Essence Lavende Grasse," classified here. 1888, s. s. 8671.

574. Lemon.

Oil of citron, identical with oils mentioned here and in paragraphs 565 and 575. 1888, s. s. 8962.

1. Oil of neroli or orange flower is dutiable as an essential oil. 1874, s. s. 1780.

2. Oil of petitgrain, having been commercially known as oil neroli petitgrain, is cov

ered by this paragraph; s. s. 6420 revoked. 1889, s. s. 9737.

578. Orange.

579. Palm and cocoanut.

580. Poppy.

581. Rosemary or anthoss.

582. Sesame or sesamum-seed, or bene.

583. Thyme or origanum, red or white, valerian.

584. Pepper, unground, of all kinds.

"Broken pepper" containing whole peppers, broken berries, hulls, etc., and which is the product of separation by sifting those portions of the berry after grinding, is free. 1886, s. s. 7640.

585. Pimento, unground.

586. Saffron and safflower, and extract of, and saffron cake.

An imitation of saffron, dyed to resemble it and to be used to adulterate it, is not free, but is dutiable under § 2513. 1877, s. s. 3330.

587. Selep, or saloup. 588. Storax, or styrax.