*

422. Corks, and cork bark, manufactured, twenty-five per centum ad valorem. (1252.)

423. Crayons of all kinds, twenty per centum ad valorem. (1255.)

424. Dice, draughts, chess-men, chess-balls, and billiard and bagatelle balls, of ivory or bone, fifty per centum ad valorem. (1314.)

425. Dolls and toys, thirty-five per centum ad valorem. (1260, 1439.)

426. Emery grains and emery manufactured, ground, pulverized, or refined, one cent per pound. (1265.)

427. Epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver, or other metal, twenty-five per centum ad valorem. (1267.)

428. Fans of all kinds,† except common palm leaf fans, of whatever material composed, thirty-five per centum ad valorem. (1270.)

429.

a. Feathers of all kinds, crude or not dressed, colored or manufactured, twenty-five per centum ad valorem; (1271.)

b. When dressed, colored, or manufactured, including dressed and finished birds, for milinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not specially enumerated or provided for in this act, fifty per centum ad valorem. (1271.)

430. Finishing powder, twenty per centum ad valorem. (1276)

431. Fire-crackers of all kinds, one hundred per centum ad valorem. (1277.) 432. Floor-matting and floor-mats, exclusively of vegetable substances, twenty per centum ad valorem. (1331.)

433. Friction or lucifer matches of all descriptions, thirty-five per centum ad valorem. (1147.)

434. Fulminates, fulminating powders, and all like articles, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1282.) 435. Fur, articles made of, and not specially enumerated or provided for in this act, thirty per centum ad valorem. (1283.)

436. Gloves, kid or leather, of all descriptions, wholly or partially manufac tured, fifty per centum ad valorem. (1287.)

437. Grease, all not specially enumeratad or provided for in this act, ten per centum ad valorem. (1290.)

438. Grindstones, finished or unfinished, one dollar and seventy-five cents per ton. (1291.)

439. Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, six cents per pound; valued above twenty cents per pound, ten cents per pound. (1293.)

440. Gun-wads, of all descriptions, thirty-five per centum ad valorem. (1424.) 441. Gutta-percha, manufactured, and all articles of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1294.)

442. Hair, human, bracelets, braids, chains, rings, curls, and ringlets, composed of hair, or of which hair is the component material of chief value, thirtyfive per centum ad valorem. (1295.)

443. Curled hair, except of hogs, used for beds or mattresses, twenty-five per centum ad valorem. (1295.)

444. Human hair, raw, uncleaned and not drawn, twenty per centum ad valorem. If clean or drawn, but not manufactured,§ thirty per centum ad valorem; when manufactured, thirty-five per centum ad valorem. (1295.)

445. Hair cloth, known as " crinoline cloth," and all other manufactures of

The cost of baskets containing imported corks is properly charged under the ninth section of the act of July 28, 1866 (712, Vol. I.), in the dutiable value of the corks. (October, 5, 1870, San Fran.)

† Certain fans, furs, jewelry, combs, brushes, etc., in miniature, known in commerce collectively as "dolls' wardrobe," held to be properly classified as toys. (Feb. 4, 1870, N. Y.)

‡ Grease rendered from hogs which died in Canada while in transit from Chicago to Boston, and sent back to Chicago, was admitted free of duty. (June. 29, 1866, Chicago.)

Hair styled by the importers "cheveux bruts," but returned by the appraisers as human hair, cleansed, dyed, and fully prepared and ready for braiding, curling, etc., was classified as "human hair cleansed or prepared for use." (July 27, 1860, New Orleans.)

hair not specially enumerated or provided for in this act, thirty per centum ad

valorem. (1296.)

446. Hair cloth,* known as "hair seating," thirty cents per square yard. (1296.)

447. Hair pencils, thirty per centum ad valorem. (1297.)

448. Hats, and so forth, materials for: Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any other substance or material, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1300.)

449. Hat bodies of cotton, thirty-five per centum ad valorem. (1299.)

450. Hatters' furs, not on the skin, and dressed furs on the skin, twenty per centum ad valorem. (1301.)

451. Hatters' plush, composed of silk or of silk and cotton, twenty-five per centum ad valorem. (1302.)

452. Hemp seed and rape seed, and other oil seeds of like character, other than linseed or flaxseed, one quarter of one cent per pound. (1303.)

453. India-rubber fabrics, composed wholly or in part of India rubber, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1307-8.)

454. Articles composed of India rubber, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1309.)

455. India-rubber boots and shoes, twenty-five per centum ad valorem. (1310.)

456. Inks of all kinds and ink powders, thirty per centum ad valorem. (1311.)

457. Japanned ware of all kinds, not specially enumerated or provided for in this act, forty per centum ad valorem. (1315.)

458. Jet, manufactures and imitations of, twenty-five per centum ad valorem: (1317.)

459. Jewelry of all kinds,§ twenty-five per centum ad valorem. (1396.) 460. Leather, bend or belting leather, and Spanish or other sole leather, and leather not specially enumerated or provided for in this act, fifteen per centum ad valorem. (1319.)

461. Calfskins, tanned, or tanned and dressed, and dressed upper leather of all other kinds, and skins dressed and finished, of all kinds, not specially enumerated or provided for in this act, and skins of morocco, finished, twenty per centum ad valorem. (1319.)

462. Skins for morocco, tanned, but unfinished, ten per centum ad valorem. (1319.)

463. All manufactures and articles of leather, or of which leather shall be a component part, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1319.)

464. Lime, ten per centum ad valorem. (1325.)

Selvedge is part of the fabric, and to be included in the measurement of the width. (S. S., 1877.) This embraces squirrels' tails, dyed or dressed, or which, although not dyed, have undergone a process beyond the raw or natural condition, which has cleansed, softened, prepared, or dressed them, so that they have been brought to a state fit and ready, without any further preparation, to be used as imported. (June 8, 1867, G. K.) Also dressed black lambskins. (August 5, 1870, N. Y.)

Certain bracelets of jet, gold mounted or ornamented, held to be properly classified as manufactures of jet, and not entitled to entry as jewelry. (December 3, 1863, N. Y.)

"The cameo' is manufactured of a material composed of various colored layers, and so carved in relief as to exhibit different colors in the several parts or elevations of the work. The cameo' generally known as such in commerce and the arts is manufactured either of stone or shell, but always exhibiting those qualities of relief and colors. Imitation cameos do not include heads with more or less ornament cut from coral and designed for breastpins. The articles designated'imitations of cameos,' as known in the trade, are believed to be usually formed out of porcelain, or some other plastic material, by moulding or pressure." (April 23, 1858, Boston.)

Studs, bracelets, and watch chains of gold, and watch chains of silver, held to be jewelry, under the established and accepted commercial meaning of the term, viz.: "personal ornaments in gold, silver, and precious stones," and previous decisions modified. (November 20, 1869, San Francisco.)

Mosaics encased in German silver, ready for use, with but the slight addition of a pin or hook to convert them either into breastpins or earrings without further setting, were held to be "set;" and the plain mode of setting did not remove them from this classification. (January 26, 1861, N. Y.)

As to cameos and mosaics in frames or settings other than metal, see note to paragraph 367.

465. Garden seeds, except seed of the sugar beet, twenty per centum ad valorem. (1388.)

466. Linseed or flaxseed,* twenty cents per bushel of fifty-six pounds; but no drawback shall be allowed on oil-cake made from imported seed. (1326.)

a. Marblet of all kinds, in block, rough or squared, sixty-five cents per cubic foot; (1329.) 467. b. Veined marble, sawed, dressed, or otherwise, including marble slabs and marble paving-tiles, one dollar and ten cents per cubic foot. (1329.)

468. All manufactures of marble‡ not specially enumerated or provided for in this act, fifty per centum ad valorem. (1329.)

469. Musical instruments of all kinds,§ twenty-five per centum ad valorem.|| (1339.)

a. Paintings, in oil or water colors, and statuary** not otherwise provided for, thirty per centum ad valorem. (1349.)

470. b. But the term "statuary," as used in the laws now in force imposing duties on foreign importations, shall be understood to include professional productions of a statuary or of a sculptor only. (1349.) 471. Osier, or willow, prepared for basket-makers' use, twenty-five per centum ad valorem. (1348.)

472. Papier-maché, manufactures, articles, and wares of, thirty per centum ad valorem. (1372.)

473.

a. Pencils of wood filled with lead or other material and pencils of lead, fifty cents per gross and thirty per centum ad valorem; (1378.) b. Pencil leads, not in wood, ten per centum ad valorem. (1379.) 474. Percussion caps, forty per centum ad valorem. (1382.)

475. Philosophical apparatus and instruments, thirty-five per centum ad valorem. (1383.)

476.

a. Pipes,tt pipe-bowls, and all smokers' articles whatsoever, not specially enumerated or provided for in this act, seventy per centum ad valorem; (1385-6.)

b. All common pipes of clay, thirty-five per centum ad valorem. (1386.) 477. Plaster of Paris, when ground or calcined, twenty per centum ad valorem. (1389.)

478. Playing cards, one hundred per centum ad valorem. (1392.) 479. Polishing powders of every description, by whatever name known, in

Grain bags, imported from Canada, filled with flaxseed, reported by appraisers as a not unusual covering, are not liable to duty as bags. (April 10, 1868, Boston.)

In measuring marble in blocks to ascertain dutiable quantity, an allowance may be made for the rough outsides, in accordance with the mercantile usage of the port, not to exceed, however, one inch on each end and three-quarters of an inch on each of the four sides. (November 16, 1870, Balt. Syn. Ser., 756.)

Certain marble griffins, found to be parts of mantels, were held to be properly classified as "manufactures of marble" under this clause. (March 1, 1870, Philadelphia.)

Parts of musical instruments, or articles appertaining thereto, and which cannot be used for any other purpose, such as bows, tail-pieces, bridges, pegs or screws, for violins, or mouth-pieces or keys for wind instruments, and all other articles or parts necessary to render the instrument complete and fit for use, (provided they are not otherwise specified in the tariff, come within this provision, although the date of importation of such articles, or parts, may be distinct from that of the body or frame of the instrument. (Tr. Reg., p. 576)

A bird musical box, being in reality a gold snuff box with musical attachment, held not to belong to the class of musical instruments provided for in schedule E of the tariff act of 1857; but to "manufactures not otherwise provided for of brass, copper, gold," etc. (May 18, 1859, N. Y. See also note to 231, Vol. I.) Portraits "done in silk" are not to be considered paintings. (Tr. Reg., p. 581.)

Geneva enamelled paintings not to be classified with paintings under this paragraph. (March 3, 1858, N. Y.)

Nor small porcelain slates artistically painted for personal ornaments. (March 23, 1870, N. Y.) **Statuary, the work of foreign artists, when imported for the use of individuals, is dutiable. (Oct. 22, 1854, N. Y.)

Tablets handsomely carved in basso relievo on one side, like tombstones, are not statuary, but manufactures of marble. (June 28, 1859, N. Y. See also June 29, 1859, N. Y., as to marble tablets.)

Vases adorned with figures, constituting their chief value, cannot be considered statuary. (Tr. Reg. 1857, p. 589.)

Nor are pedestals which are neither surmounted nor accompanied by statue or figure. (Dec. 15, 1869, N. Y.)

But see also (S. S. 693, 944, and 2264.)

"White clay pipes with India-rubber bands at the tip, and colored clay pipes, are not the articles known and commercially recognized as 'common' or 'white clay' pipes; but are provided for in the clause, on meerschaum, wood, porcelain, lava, and all other tobacco-smoking pipes,' etc." (October 19, 1864, N. Y.)

cluding Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per centum ad valorem. (1394.)

480. Precious stones* of all kinds, ten per centum ad valorem.† (1396) 481. Rags, of whatever material composed, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1401.)

482. Rattans and reeds, manufactured, but not made up into completed articles, ten per centum ad valorem. (1403.)

483.

a. Salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds; (1410.)

b. In bulk, eight cents per one hundred pounds: (1410.)

c. Provided, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars:

d. And provided further, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe;

e. And upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted.

484. Scagliola, and composition tops for tables or for other articles of furniture, thirty-five per centum ad valorem. (1249, 1414.)

485. Sealing-wax, twenty per centum ad valorem. (1415.)

486. Shells, whole or parts of, manufactured, of every description, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1417.)

487.

a. Stones, unmanufactured or undressed, freestone, granite, sandstone,
and all building or monumental stone, except marble, not specially
enumerated or provided for in this act, one dollar per ton; (1428.)
b. And upon stones as above, hewn, dressed, or polished, twenty per
centum ad valorem. (1816.)

488. Strings: All strings of catgut, or any other like material, other than strings for musical instruments, twenty-five per centum ad valorem. (1429, 1612.) 489. Tallow, one cent per pound. (1433.)

490. Teeth, manufactured, twenty per centum ad valorem. (1437.)

491.

a. Umbrella and parasol ribs, and stretcher frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, forty per centum ad valorem; (1444.) b. Umbrellas, parasols, and shades, when covered with silk or alpaca, fifty per centum ad valorem;

c. All other umbrellas, forty per centum ad valorem. (1444.)

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. (1445.)

493. Waste, all not specially enumerated or provided for in this act, ten per centum ad valorem. (1450.)

* This, under the earlier decisions, comprehended only such stones as required to be set before being worn. Stone rings were not therefore included in this description, being an article ready to be worn without setting, and consequently held to become liable, if of carnelian or other stone not otherwise provided for, to duty as an unenumerated article. (Tr. Reg., p. 586.)

But under later rulings of the Department, carnelian rings were classified as jewelry, and held to be liable to duty at the rate of twenty-five per centum. (May 15, 1866. D. & O.)

+ Cameos and mosaics in settings or frames of material other than metal are to be regarded as unenumerated articles subject to 20 per centum. (Tr. Reg., pp. 559 and 575.)

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. (1451.)

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. (1452.)

THE FREE LIST.

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

496. Albumen, in any form or condition; lactarine. (1458.)

497. Aconite. (1455.)

498. Ambergris. (1466.)

499. Annato, roncou, rocou, or orleans, and all extracts of. (1474.)

500. Balm of Gilead. (1485.)

501. Blood, dried. (1578.)

502. Bones, crude, not manufactured, burned, calcined, ground, or steamed. (1508.)

503. Bone-dust and bone-ash for manufacture of phosphate and fertilizers. (1509.)

504. Carbon, animal, fit for fertilizing only. (1508, 1767.)

505. Guano, manures, and all substances expressly used for manure.† (1609, 1767.)

506. Musk, crude, in natural pod. (1677.)

507. Civet, crude. (1677.)

508. Cochineal. (1549.)

509. Dyeing or tanning: Articles in a crude state used in dyeing or tanning, not specially enumerated or provided for in this act. (1580.)

510. Fish-skins. (1279.)

511. Hide-cuttings, raw, with or without hair, and all glue-stock. (1619.) 512. Hoofs. (1623.)

513. Horns, and parts of horns, unmanufactured, and horn strips and tips.‡ (1623.)

514. Ipecac. (1633.)

515. Fish-sounds or fish-bladders. (1636.)

516. Leather, old scraps. (1651.)

517. Leeches. (1653.)

518. Rennets, raw or prepared. (1727.)

519. Argal, or Argol, or crude Tartar. (1479.)

520. Assafoetida. (1195.)

521. Barks, Cinchona, or other barks, used in the manufacture of quinia. (1491.)

522. Brazil paste. (1517.)

523. Camphor, crude. (1531.)

524. Cassia, Cassia buds, Cassia Vera, unground. (1121-2.)

525. Charcoal. (1540.)

526. Cinnamon, and chips of, unground. (1116.)

527. Cloves and clove stems, unground. (1119-20.)

Articles of spring steel requiring further manufacture to make them "watch springs" are not "parts of watches;" but must be classified as "manufactures of steel not otherwise provided for" (December 4, 1868, New York). But see the distinction made between “finished” and “unfinished parts.” (October 26, 1857, New York.)

"Watch movements" were classified as "watches" under the act of 1857-not as "watch materials" or "unfinished parts of watches." (October 26, 1857, New York.)

But" watch hands" and "chain hooks" were classified as "watch materials and unfinished parts of watches" under the same act. (October 26, 1867, Boston.)

Dung salt, capable of other uses than as manure, cannot be classified under this clause; nor if it contain over thirty per cent. of free potash. (November 20, 1869, August 2, 1870, Baltimore.)

Horns of the stag or buffalo, cut into lengths for packing, are not removed from this classification. (Tr. Reg., p. 571.)