service as a vise. We do not regard the merchandise as machine tools.—Ab. 24907 (T. D. 31335).

Mining Machinery.-The testimony shows both as to these rock drills and bar hoists that they were manufactured as machines to be operated by compressed air and as to the bar hoists they were specially designed for use underground where steam can not be employed as a propelling force. The articles can not be deemed steam engines, and they were properly assessed as manufactures of metal.-Hensel, Bruckmann & Lorbacher v. U. S. (Ct. Cust. Appls.), T. D. 35145; (G. A. 7566) T. D. 34458 affirmed.

Pantograph Machines.—It satisfactorily appears that these machines are operated by hand power. They can not, accordingly, be deemed machine tools. Sears, Roebuck & Co. v. U. S. (2 Ct. Cust. Appls., 329; T. D. 32055).-Johnson & Co. v. U. S. (Ct. Cust. Appls.), T. D. 33309; (G. A. Ab. 28936) T. D. 32655 affirmed.

Parts of Machinery.—The goods are invoiced as 200 pairs of solid-bottom cams for 14-inch screws, and are described as repair parts for jute machines. Duty was assessed under paragraph 199. It is claimed that said articles are dutiable properly under paragraph 197 as jute manufacturing machinery. Protest overruled.-Ab. 24604 (T. D. 31207).

Parts of Machines.-Parts of articles are not within the terms of a paragraph which fails to extend its provisions by the express language thereof, to "parts" as well as to entire articles; and bobbins and carriages for Gothrough lace-making machines are not within the provision in paragraph 197 for such machines. U. S. v. Schoverling (146 U. S., 76) and Robertson v. Gerdau (132 U. S., 454) followed.-T. D. 30272 (G. A. 6967).

Pencil Sharpeners.-These appliances for sharpening pencils are admittedly hand-power machines, and they are not commonly or popularly regarded as machine tools. They were dutiable as manufactures of metal not specially provided for under paragraph 199.-Favor, Ruhl Co. v. U. S. (Ct. Cust. Appls.), T. D. 33513; (G. A. Ab. 27821) T. D. 32297 affirmed.

Printing Presses.-Wall-paper printing machines designed to coat the surface of paper to produce a tinted effect and for printing and embossing designs on paper are not printing presses nor dutiable as such within the scope of the decision of the United States Court of Customs Appeals in the case of Petry v. U. S. (3 Ct. Cust. Appls., 348; T. D. 32906).—T. D. 34841 (G. A. 7614).

A Mertens rotary intaglio printing press used for printing pictures on paper from engraved copper rolls, classified under paragraph 199, was held dutiable under the provision for printing presses in paragraph 197. Ab. 28706 (T. D. 32560) and Ab. 31673 (T. D. 33280) followed.-Ab. 32491 (T. D. 33464).

A printing press is a machine used in letter-press printing on paper and like substances and is designed to produce books, newspapers, magazines, circulars, handbills, and the like.

The article here, a printing mechanism for lacquering and marking collapsible metal tubes, is not used by "the art or trade of letter-press printing," and it was properly assessed as a manufacture of metal not specially provided for under paragraph 199.-Lang v. U. S. (Ct. Cust. Appls.), T. D. 34327; (G. A. Ab. 33883) T. D. 33795 affirmed.

A machine which prints and vends railroad tickets, at the same time making a record of the sale and of the total of sales, constitutes, with its equipment of dies or plates from which the tickets are printed, an entirety, and it should be so treated for duty purposes. Such a machine is something more than a printing press, however, and it was error to classify it under the provision for print

ing presses in paragraph 197. Petry v. U. S. (T. D. 32906) followed.-T. D. 33191 (G. A. 7431).

A mechanism designed for making printed impressions on metal sheets, assessed under paragraph 199, was held dutiable as a printing press (par. 197).-Ab. 33193 (T. D. 33668).

A machine consisting of a wheel-like arrangement of three narrow rolls, in one of which narrow disks are fastened containing the lettering, designed to print tape used for tying packages and parcels, was held properly classified under paragraph 199, and not dutiable as a printing press (par. 197).—Ab. 32418 (T. D. 33433).

An embossing arrangement for making paper borders or strips was held properly classified under paragraph 199. A press for printing designs on paper from engraved rolls was held dutiable as a printing press (par. 197). Ab. 28706 (T. D. 32560) followed.-Ab. 31964 (T. D. 33338).

A collotype or photogelatin printing press classified under paragraph 199, held dutiable under paragraph 197.-Ab. 30337 (T. D. 32905).

A press designed for art printing from engraved copper plates classified as a manufacture of metal under paragraph 199, held dutiable under the provision for printing presses in paragraph 197.-Ab. 29304 (T. D. 32714).

A rotary press designed to print wall paper was held dutiable as a printing press under paragraph 197. Rollers with gears attached held to have been properly classified under paragraph 199.-Ab. 28706 (T. D. 32560).

The merchandise in question consists of presses used in printing from engraved plates or dies. The Falcon press is admittedly a printing press and the Waite die press is, in our opinion, to be likewise so considered. The testimony convinces us that the latter presses perform the ordinary work of printing with ink from dies and plates.-Ab. 25704 (T. D. 31624).

Steam Engine.-Locomotives are not dutiable as manufactures of metal under paragraph 199, but as "steam engines" under paragraph 197, that provision being broad enough to cover both stationary and portable steam engines.-T. D. 32018 (G. A. 7300).

Steel File Wheels-Beet Knives or Shredders.-Steel file wheels and beet knives or shredders, parts of beet-shredding machines, were held properly classified under paragraph 199 and not dutiable as machine tools (par. 197).—Ab. 31734 (T. D. 33291).

Testing Machines, Gear Cutters, Etc.-Machines designed for the sole purpose of testing the accuracy of the cutting work done by gear-cutting machines, and gear cutters and hobs imported unaccompanied by the machines of which they form part, are properly dutiable as manufactures of metal under paragraph 199, as here classified by the collector, rather than as machine tools under paragraph 197, as claimed in the protests.-T. D. 35579 (G. A. 7750).

1913

166. Nippers and pliers of all kinds wholly or partly manufactured, 30 per centum ad valorem.

198. Nippers and pliers of all kinds (except blacksmiths' tongs, surgi1909 cal and dental instruments or parts thereof), wholly or partly manufactured, 8 cents per pound and 40 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Surgical Forceps.

"NIPPERS

"

66 OR 'PLIERS."-Surgical

PIVOTED JAW TOOLS NOT NECESSARILY instruments are not made classifiable as "nippers" or "pliers" under paragraph 166 by reason of the fact that they have two lever handles working on a pivot and operating two cutting, gripping, or pinching jaws or blades.

LEGISLATIVE HISTORY.-Congress rejected a motion to amend paragraph 166 so as to include surgical and dental instruments; and the court declines to adopt a construction effecting a result precisely contrary to this action by Congress.-Koch & Co. v. U. S. (Ct. Cust. Appls.), T. D. 36148; (G. A. 7763) T. D. 35628 reversed.

Tweezers.-So-called dental tweezers, riveted together at one end, and not having two lever handles working on a pivot, dutiable at the rate of 20 per cent ad valorem under paragraph 167 as manufactures of metal not specially provided for, rather than at the rate of 30 per cent ad valorem under the provision of paragraph 166 for nippers and pliers.-Dept. Order (T. D. 36012).

DECISIONS UNDER THE ACT OF 1909.

Nail or Manicure Nippers dutiable at the rate of 8 cents per pound and 40 per cent ad valorem under paragraph 198.-Dept. Order (T. D. 33094).

Pincers. The provision in paragraph 198 for "nippers and pliers of all kinds" includes pincers, and the latter article is dutiable under the said provision rather than under paragraph 197, as machine tools.-T. D. 30689 (G. A. 7037).

Wrenches or Spanners.-The sample represents the spanners so described on the invoice. They are not of the class of jaw tools for which provision is made in paragraph 198, and we hold said articles dutiable properly under paragraph 199.-Ab. 23984 (T. D. 30944).

DECISIONS UNDER THE ACT OF 1883.

Pincers and Pliers are dutiable as manufactures of metal and not as forgings nor as cutlery.-T. D. 10245 (G. A. 23).

167. Articles or wares not specially provided for in this section; if composed wholly or in part of platinum, gold, or silver, and articles or wares plated with gold or silver, and whether partly or wholly manu1913 factured, 50 per centum ad valorem; if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with gold or silver, and whether partly or wholly manufactured, 20 per centum ad valorem.

1909

1897

1894

199. Articles or wares not specially provided for in this section, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured. 45 per centum ad valorem.

193. Articles or wares not specially provided for in this Act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver platinum, aluminum, or other metal, and whether partly or wholly manufactured, 45 per centum ad valorem.

164. *

silver powder, 30 per centum ad valorem. 177. Manufactured articles or wares, not specially provided for in this Act, composed wholly or in part of any metal, and whether partly or

215. Manufactures, articles, or wares, not specially enumerated or provided for in this Act, composed wholly or in part of iron, steel, lead, 1890 copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or any other metal, and whether partly or wholly manufactured, 45 per centum ad valorem.

186. * * * all manufactures of copper, or of which copper shall be

a component of chief value, not specially enumerated or provided for in this Act, 35 per centum ad valorem.

210. Britannia ware, and plated, and gilt articles and wares of all 1883 kinds, 35 per centum ad valorem.

216. Manufactured articles, or wares, not specially enumerated or provided for in this Act, composed wholly or in part of iron, steel, copper, lead, nickel, pewter, tin, zinc, gold, silver, platinum, or any other metal, and whether partly or wholly manufactured, 45 per centum ad valorem.

DECISIONS UNDER THE ACT OF 1913.

Picture Frames in chief value of wood, with 25 per cent or more of the exposed surface covered with gold leaf, dutiable at the rate of 50 per cent ad valorem under paragraph 167, as articles plated with gold.-Dept. Order (T. D. 36496).

Aluminum.-The aluminum in question is rectangular in shape and of sizes varying from 14 by 18 inches to 20 by 40 inches and from 0.035 to 0.04 of an inch in thickness. Duty was assessed thereon at 20 per cent ad valorem under paragraph 167 as manufactures of metal, while it is claimed to be properly dutiable at 3 cents per pound under paragraph 143 as aluminum in sheets.

Following the rulings of the United States Court of Customs Appeals in Universal Shipping Co. v. U. S. (4 Ct. Cust. Appls., 245; T. D. 33479), Guiterman v. U. S. (5 Ct. Cust. Appls., 514; T D. 35155), and Seligmann v. U. S. (6 Ct. Cust. Appls., —; T. D. 35336) we overrule the protest and affirm the decision of the collector-Ab. 37953.

Aluminum Foil dutiable at the rate of 20 per cent ad valorem as a manufacture of aluminum under the provisions of paragraph 167.-Dept. Order (T. D. 35517).

Plated with Gold or Silver.-The term "plated with gold or silver," when used without limitation, signifies that the given articles are coated with gold or silver by any one of the several known processes which are employed to cover or coat such articles with a layer of gold or silver. It signifies a final condition rather than the process by which the condition was produced. The articles here in question held to be "plated with gold or silver."-Tuska, Son & Co. v. U. S. (Ct. Cust. Appls.), T. D. 35153; (G. A. 7587) T. D. 34651 affirmed.

Plated Antimony Ware.-Antimony ware, coated with a thin film of silver or gold as a result of having been immersed or dipped in a solution of silver or gold, is properly dutiable under the provision in paragraph 167 for " articles or wares plated with gold or silver," irrespective of the method employed to produce such plated effect.-T. D. 34651 (G. A. 7587); affirmed by T. D. 35153 (Ct. Cust. Appls.), above.

Cast-Iron Boilers.-Merchandise consisting of various cast-iron parts which when assembled make one complete boiler was held properly classified under paragraph 167 as manufactures of metal.-Ab. 38164.

Metal Crucifixes 3 inches and under in length, valued above 20 cents per dozen pieces, dutiable at 60 per cent ad valorem under paragraph 356; above 3 inches in length, unless designed exclusively to be worn upon the person, dutiable under paragraph 167.-Dept. Order (T. D. 34404).

60690°-18-VOL 1-20

Metal Flash-Light Cases.-The outer casings of electric flash lights, composed wholly or in chief value of metal, lacking only batteries and light bulbs to render them complete articles, valued above 20 cents per dozen pieces, are not like articles to those enumerated in paragraph 356, and are therefore not within that paragraph. They are properly dutiable at 20 per cent ad valorem as manufactures of metal not plated with gold or silver under paragraph 167.— T. D. 35822 (G. A. 7794).

Metal Tops or Clasps for Silk, Leather, or Beaded Bags.-Gold-plated metal tops or clasps for silk, leather, or beaded hand bags are not classifiable as parts of metal mesh bags at 60 per cent ad valorem under paragraph 356, but are dutiable as articles of metal plated with gold at 50 per cent under paragraph 167.-T. D. 35799 (G. A. 7793).

Gold or Silver Plated Hairpins.-Hairpins composed of brass-alloy wire and plated with either gold or silver, valued at less than 20 cents per dozen pieces and not commonly known as jewelry, are properly dutiable at the rate of 50 per cent ad valorem under the provision in paragraph 167 for "articles or wares plated with gold or silver," as here assessed, rather than under the general provision in paragraph 114 for "articles manufactured wholly or in chief value of any wire or wires provided for in this section," as claimed by the importers.-T. D. 35645 (G. A. 7766).

Gold and Silver Plated Metal Hardware Fixtures.-Door knobs, handles, door plates, and like hardware fixtures, composed in chief value of brass, but plated with gold or silver, are properly dutiable at 50 per cent ad valorem under the provision in paragraph 167 for "articles or wares plated with gold or silver," as classified by the collector, rather than at 20 per cent ad valorem under said paragraph as "articles or wares not specially provided for in this section; if composed wholly or in chief value of brass, but not plated with gold or silver," as claimed by the importers. Tuska v. U. S. (5 Ct. Cust. Appls., 506; T. D. 35153) followed.-T. D. 35721 (G. A. 7777).

Metal Pedometers and Compasses.

PEDOMETERS AND COMPASSES-MANUFACTURES OF METAL.-Pedometers and compasses in chief value of metal of such size that they can be conveniently carried in the pocket, valued above 20 cents per dozen pieces, not "composed wholly or in part of platinum, gold or silver," nor plated with gold or silver, are dutiable at 20 per cent ad valorem under paragraph 167 as manufactures of metal not specially provided for, and not at 60 per cent ad valorem under paragraph 356.

Powdered tin, so bought and sold in the trade and commerce of this country and used as a coating to be applied to paper intended for wrapping articles to render them secure against atmospheric conditions, is not dutiable as bronze. powder under paragraph 146, as classified by the collector, but is rather dutiable under paragraph 167 as a manufacture of metal not specially provided for, as claimed by the importers.-T. D. 36536 (G. A. 7926).

ARTICLES DESIGNED TO BE WORN OR CARRIED.-Merchandise to be within the third clause of paragraph 356 must be "valued above 20 cents per dozen pieces"; must be " designed to be worn on apparel or carried on or about or attached to the person"; must be one of the articles mentioned in the paragraph, or a like article thereto; and must be composed of metal.

CUSTOMARY USE-SPECIFIC PURPOSE.--Articles which are not designed to be worn on apparel nor like the articles enumerated in the paragraph, because not customarily carried on the person or in customary use, but only carried when their use is desired by a specific class of people for a specific purpose, are