138. b. Provided, That unpolished cylinder, crown, and common windowglass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be entered and computed as fifty pounds of glass only; c. And that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only; but in all other cases the duty shall be computed according to the actual weight of glass. 139. a. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square, seventy-five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches square, one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one cent and a half per square foot; all above that, two cents per square foot (950.) b. And all fluted, rolled, or rough plate-glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. (950.) 140. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot; all above that, fifty cents per square foot. (951.) 141. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding ten by fifteen inches square, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, six cents per square foot; above that, and not exceeding twenty-four by thirty inches square, ten cents per square foot; above that, and not exceeding twenty-four by sixty inches. square, thirty-five cents per square foot; all above that, sixty cents per square foot. (952.)* 142. But no looking-glass plates or plate-glass, silvered, when, framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay, in addition thereto, thirty per centum ad valorem upon such frames. (952.)* 143. Porcelain and Bohemian glass, chemical glassware, painted glassware, stained glass, and all other manufactures of glass or of which glass shall be the component material of chief value, not specially enumerated or provided for in this act, forty-five per centum ad valorem. (954.)† 144. SCHEDULE C.-METALS. a. Iron ore, including manganiferous iron ore. (1334.) Also the dross C. Provided, That ore containing more than two per centum of copper, The term "looking-glass plates," held to mean any kind of silvered glass used as looking-glasses, although not in fact plate-glass," (July 2, 1863, N. Y.) This comprehends all articles actually porcelain glass, whether the same be cut or otherwise. (Tr. Reg., p. 568.) Landscape plates described as glass upon which a picture of a landscape is painted, is embraced either under the classification of "paintings on glass," or that of "glass, colored, stained, or painted." (Aug. 20, 1860, N. Y. See also Tr. Reg., p. 578.) 145. Iron in pigs, (988.) iron kentledge,* (1036.) spiegeleisen, (988.) wrought and cast scrap iron,† (1034-5.) and scrap-steel, (1041,) three-tenths of one cent per pound; but nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured. (1035.) 146. Iron railway-bars, weighing more than twenty-five pounds to the yard, seven-tenths of one cent per pound. (991.)‡ 147. Steel railway-bars and railway-bars made in part of steel, weighing more than twenty-five pounds to the yard, seventeen dollars per ton. (1013-14.) a. Bar-iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of one cent per pound; comprising round iron not less than threefourths of one inch in diameter, and square iron not less than threefourths of one inch square, one cent per pound; 148. b. Comprising flats less than one inch wide, or less than three-eighths of one inch thick; round iron less than three-fourths of one inch and not less than seven-sixteenths of one inch in diameter, and square iron less than three-fourths of one inch square, one and one-tenth of one cent per pound. c. Provided, That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig-iron, except castings, shall be rated as iron in bars, and pay a duty accordingly and none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem. (989.) d. Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twenty-two dollars per ton.§ 149. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine-tenths of one cent per pound; iron or steel flat rails, punched, eight-tenths of one cent per pound. (991, 1013.) 150. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, (995.) and bars or shapes, of rolled iron not specially enumerated or provided for in this act, (1003.) one and two-tenths of one cent per pound. (a. Boiler or other plate-iron, sheared or unsheared, skelp-iron, sheared 151. or rolled in grooves, one and one-fourth cents per pound; (992–3.) b. Sheet-iron,|| common or black, thinner than one inch and one-half Iron kentledge, purchased in the United States and used exclusively as bailast, if landed in the United States, will, if of foreign production or manufacture, be liable to duty; and if of American production or manufacture, be entitled to free entry under 145. (Tr. Reg., p. 554.) + Department's letter of March 19, 1869, held that where the officers of the customs are satisfied that pieces of new iron, whether more or less than six inches in length, are fit to be made into spikes or bolts, that is, could appropriately and with reasonable expectation of profit on the part of the manufacturer be put to such use, ... then they should not classify them as scrap iron. It was not intended, however, to limit the application of this principle to pieces of new iron fit only to be made into spikes or bolts, but it must be held to embrace all pieces of new iron, when in the condition in which imported they are fit to be manufactured directly into wire, or any other article, and such new iron should not be classified as scrap iron. "It sometimes happens that importations of so-called scrap iron are mixed with pieces of bar iron, six inches or more in length, and it is practically impossible to separate them, so as to determine what amount should pay duty as scrap and what as bar iron. Where an importation of this character contains any considerable quantity of clippings or pieces of new bar iron, which cannot, under Department's decisions of February 25, and March 19, 1869, be properly classified as scrap iron, then the whole box or lot, or, if it be necessary, the whole importation, in which such pieces are found, should be classified as bar iron." (Feb. 1, 1870, N. Y. Syn. Ser., 568.) "On application to import, free of duty, old railroad iron from Canada, to be rerolled in the United States, and returned to Canada, it was decided by the Department that such free importation could not be legally allowed; but that the iron under such circumstances would be chargeable with duty as 'old iron in scrap. Nor could the iron in question be entered, rerolled, and exported in bond to be cancelled on proof of delivery in Canada." (Tr. Reg., p. 577.) 3 This embraces so-styled "sheet-iron," fit for some of the uses to which plate-iron is applied, to wit: among others, of tank and shutter plates. (Feb. 11, 1867, Boston.) Dunnage mats, used as dunnage to protect sheet-iron from damage during the voyage of importation. if charged in invoice or of merchantable value, are subject to duty. (March 31, 1863, Boston.) Iron bands on sheet-iron, being of trifling value, and absolutely necessary to insure safe transportation of the sheets, are not deemed to be an item of expense to the importer, and not liable to duty, and should be considered tare. (Jan. 4, 1865, N. Y.) Sheet-iron of slightly polished appearance, from being rolled in single sheets, to toughen it for the manufacture of spoons, etc., to be covered with tin, should be classified as "sheet-iron, common or black," and pay duty according to its gauge. (March 23, 1872. N. Y., Syn. Ser., 1072.) 151. 152. 153. and not thinner than number twenty wire gauge, one and one-tenth c. And provided, That on all such iron and steel sheets or plates a. Iron or steel sheets, or plates, or taggers iron, coated with tin or a. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire gauge, one cent per pound; thinner than number ten wire gauge and not thinner than number twenty wire gauge, one and two-tenths of one cent per pound; thinner than number twenty wire gauge, one and four-tenths of one cent per pound: (999, 1000-1.) 154. b. Provided, That all articles not specially enumerated or provided for in this act, whether wholly or partly manufactured, made from sheet, plate, hoop, band, or scroll iron herein provided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the material of chief value, shall pay one-fourth of one cent per pound more duty than that imposed on the iron from which they are made, or which shall be such material of chief value. 155. Iron and steel cotton-ties, or hoops for baling purposes, not thinner than number twenty wire gauge, thirty-five per centum ad valorem. (1067.) 156. Cast-iron pipe of every description, one cent per pound. (1031.) 157. Cast-iron vessels, plates, stove-plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or provided for in this act, one and one-quarter of one cent per pound. (1030.) 158. Cut nails and spikes, of iron or steel, one and one-quarter of one cent per pound. (1025.) 159. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, two and one half cents per thousand; exceeding sixteen ounces to the thousand, three cents per pound. (1027.) 160. Iron or steel railway fish-plates, or splice-bars, one and one-fourth of one cent per pound. (908, 1012, 1067.) 161. Malleable iron castings, not specially enumerated or provided for in this act, two cents per pound. (1020.) 162. Wrought iron or steel spikes, (1012. 1023) nuts, and washers, (1012, 1021.) and horse, mule, or ox shoes, two cents per pound. (1012, 1067.) 163. Anvils, (1017.) anchors,* or parts thereof, (1019.) mill-irons and millcranks, of wrought iron and wrought-iron for ships, (1016.) and forgings of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, two cents per pound. (1012–16.) 164. Iron or steel rivets, bolts, with or without threads or nuts, or boltblanks, and finished hinges or hinge-blanks, two and one-half of one cent per pound. (1012-23-32.) 165. Iron or steel blacksmiths' hammers and sledges, (1020.) track-tools, wedges, and crowbars, (1012.) two and one half of one cent per pound. 166. Iron or steel axles, parts thereof, axle-bars, axle-blanks, or forgings for axles, without reference to the stage or state of manufacture, two and one-half of one cent per pound. (1020.) 167. Forgings of iron and steel, or forged iron, of whatever shape, or in whatever stage of manufacture, not specially enumerated or provided for in this act, two and one-half cents per pound. (1012, 1067.) 168. Horseshoe-nails, hob-nails, (1026.) and wire-nails, (1067.) and all other wrought-iron (1023.) or steel nails, (1012.) not specially enumerated or provided for in this act, four cents per pound. 169. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per pound. (1012, 1024.) 170. Other wrought iron or steel tubes or pipes, two and one-quarter cents per pound. (1012, 1067.) 171. Chain or chains of all kinds, made of iron or steel, not less than threefourths of one inch in diameter, one and three-quarter cents per pound; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, two cents per pound; less than three-eighths of one inch in diameter, two and one-half cents per pound. (1012-18.) 172. Cross-cut saws, eight cents per linear foot. (1042.) 173. Mill, pit, and drag saws, not over nine inches wide, ten cents per linear foot; over nine inches wide, fifteen cents per linear foot. (1043.) 174. Circular saws, thirty per centum ad valorem. (1012.) 175. Hand, back, and all other saws, not specially enumerated or provided for in this act, forty per centum ad valorem. (1004–5.) 176. Files, file blanks, rasps, and floats of all cuts and kinds, four inches in length and under, thirty-five cents per dozen; over four inches in length and under nine inches, seventy-five cents per dozen; nine inches in length and under fourteen inches, one dollar and fifty cents per dozen; fourteen inches in length and over, two dollars and fifty cents per dozen. (1006.) 177. a. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars and tapered or bevelled bars; bands, hoops, strips, and sheets † of all gauges and widths; plates of all thicknesses and widths; steamer, crank, and other shafts; wrist or crank pins; connecting-rods and piston-rods; pressed, sheared, or stamped shapes, or blanks of sheet or plate steel, or combination of steel and iron, punched or not punched; hammer-moulds or swaged steel; gun-moulds, not in bars; alloys used as substitutes for steel tools; all descriptions and shapes of dry sand, loam, or iron-moulded steel castings, b. All of the above classes of steel not otherwise specially provided for in this act, valued at four cents a pound or less, forty-five per centum ad valorem; above four cents a pound and not above seven cents An anchor and chain cable purchased in a foreign port to supply the place of one which has become unseaworthy in the course of the voyage, and which is bona fide a part of the equipment of an American vessel, is not subject to duty on being brought into a port of the United States. It is, however, not suffi cient that they be merely used as a part of the equipment of the vessel; they must be bona fide such, under a necessity not occasioned by any fault of her master or owners in not properly equipping her originally." (Weld vs. Maxwell, 4 Bl. C. C., p. 136.) "Steel in sheets, invoiced as the best cross-cuts, though it may be used for saws, should not be classified as cross-cut saws partially manufactured, at ten cents per lineal foot, since the same material may be used for hay-knives, mowing-machine knives, and other purposes. It should be classified as steel in sheets,' and pay duty according to its value per pound." (August, 1868, N. O., and April 21, 1871, N. Y.) 177. per pound, two cents per pound; valued above seven cents and not above ten cents per pound, two and three-fourth cents per pound; valued at above ten cents per pound, three and one-fourth cents per pound: c. Provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel bars of irregular shape or section, cold-rolled, cold-hammered, or polished in any way in addition to the ordinary process of hot-rolling or hammering, there shall be paid one-fourth cent per pound, IN ADDITION to the rates provided in this act; d. And on steel circular saw plates there shall be paid one cent per pound IN ADDITION to the rate provided in this act. 178. Iron or steel beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, one and one-fourth of one cent per pound. 179. 180. a. Steel wheels and steel-tired wheels for railway purposes, whether b. Iron or steel ingots, cogged ingots, blooms or blanks for the same, 181. Screws, commonly called wood screws, two inches or over in length, six cents per pound; one inch and less than two inches in length, eight cents per pound; over one-half inch and less than one inch in length, ten cents per pound; one-half inch and less in length, twelve cents per pound. (1028.) 182. a. Iron or steel wire, smaller than number five and not smaller than number ten wire gauge, one and one-half cents per pound; smaller than number ten and not smaller than number sixteen wire gauge, two cents per pound; smaller than number sixteen and not smaller than number twenty-six wire gauge, two and one-half cents per pound; smaller than number twenty-six wire gauge, three cents per pound: (994, 1039.) b. Provided, That iron or steel wire covered with cotton, silk, or other material, and wire commonly known as crinoline, corset, and hat wire, shall pay four cents per pound IN ADDITION to the foregoing rates (994, 1040.) c. And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a component part of chief value, shall pay a less rate of duty than the iron or steel wire from which it is made either wholly or in part: (916.) d. And provided further, That iron or steel wire-cloths, and iron or steel wire-nettings, made in meshes of any form, shall pay a duty equal in amount to that imposed on iron or steel wire of the same gauge, and two cents per pound IN ADDITION thereto. e. There shall be paid on galvanized iron or steel wire (except fence wire), one-half of one cent per pound IN ADDITION to the rate imposed on the wire of which it is made. f. On iron wire rope and wire strand, one cent per pound IN ADDITION to the rates imposed on the wire of which it is made. (994.) g. On steel wire rope and wire strand, two cents per pound IN ADDITION to the rates imposed on the wire of which it is made. |