1. Articles designed to be worn.-The call of paragraph 356, Tariff Act 1913 for "articles designed to be worn on apparel or carried on or about or attached to the person, such as, etc., was held * more specific than that of paragraph 114 for steel wire and articles manufactured thereof. Andrews & Co. v. U. S. (1923) 11 Ct. Cust. App. 502. 2. Articles made from coated wire.Practical construction of Act 1897, para graph 137, by the Treasury Department, see Burditt & Williams Co. v. U. S. (Mass. 1907) 153 F. 67, 82 C. C. A. 201, reversing (C. C. 1906) 147 F. 892. 3. Base-metal safety pins and hairpins coated with lacquer.-Base-metal safety pins and hair pins coated with lacquer held not dutiable as manufactures of wire. Hague & Co. v. U. S. (1916) 7 Ct. Cust. App. 75. 4. Cables.-A cable used for making connections with a telephone switchboard, consisting of sixty-four wires bound together, which both individually and in the group, were covered with various materials for insulating and waterproofing purposes, was held to be an "article" within the paragraph of the Act of 1897, relating to "articles manufactured from wire." Salt v. U. S. (C. C. N. Y. 1903) 127 F. 890, affirmed (1904) 134 F. 1021, 68 C. C. A. 442. * 5. Coated wire.-The provision for "coated wire" in Act 1897, held not limited to a process of covering by galvanizing, dipping, or other similar method; and wire, made by inserting an iron wire in a hollow tube of nickel and then drawing the whole wire down until the nickel covering became welded to and a part of the iron core, held "coated," within the meaning of the law. Hermann Boker & Co. v. U. S. (C. C. N. Y. 1909) 168 F. 464, affirmed. U. S. v. Herman Boker & Co. (1910) 176 F. 730, 100 C. C. A. 276. collar 7. Covered wire.-Silk-covered supporters held not dutiable as covered wire. See paragraph 1211. 8. Flat wire and steel in strips.-Paragraph 135, Act 1909, held to exhibit certain well-defined changes from previous enactments that dealt with the same subject-matter and was not to be construed according to the practice of the customs or the decisions of law controlling the first enactment. Strouse, Adler & Co. v. U. S. (1912) 3 Ct. Cust. App. 184. The provision in Act 1897, paragraph 137, for "sheet steel in strips," did not include long narrow thin, cold-rolled steel strips, because they were not sheet steel, nor stripped from sheet steel, nor commercially known as sheet steel in strips. U. S. v. Hermann Boker & Co. (N. Y. 1907) 158 F. 396, 86 C. C. A. 32, affirming, Hermann Boker & Co. v. U. S. (C. C. 1907) 154 F. 174. Strips of steel from 1 to 6 inches wide, in coils of 100 feet or more in length, varying in thickness from No. 10 wire gauge to No. 36, and shaped by passing through cold rolls, held, when of sufficient value, dutiable under Tariff Act 1894, paragraph 124, providing for sheet steel in strips valued above 4 cents per pound; otherwise, under paragraph 122, providing for steel in all forms and shapes not otherwise provided for. Boker v. U. S. (C. C. N. Y. 1902) 116 F. 1015, reversed (1903) 124 F. 59, 59 C. C. A. 425. Cold-rolled, untempered steel, from 114 to 41⁄2 inches wide, and from 500 to 1,500 feet long, largely used for making band saws, but not unfitted for other uses, held dutiable under paragraph 124, Act 1894, as "sheet steel in strips," and not under paragraph 116, as "band steel not otherwise provided for," or under paragraph 122, as "saw plates." Belcher v. U. S. (C. C. N. Y. 1898) 91 F. 975. Strips of steel, 3 inches wide, from 100 to 250 feet long, and less than 25/1000 of an inch in thickness, shaped by passing through cold rolls, held dutiable as "flat steel wire, or sheet steel in strips," under paragraph 148, Act 1890. U. S. v. Wetherell (Mass. 1894) 65 F. 987, 13 C. C. A. 264, reversing, In re Wetherell (C. C. 1894) 60 F. 267. Strips of steel, from 6 to 12 millimeters wide, 12/100 to 20/100 of a millimeter long, cold rolled, tempered, polished, with edges slightly rounded, used for the manufacture of steel tape measures, held dutiable under Act 1883, as steel strips, and not as "flat steel, No. 39." Magone v. Vom Cleff (N. Y. 1895) 70 F. 980, 17 C. C. A. 549. commer 9. Round wire.-Merchandise cially known as "ribbon wire," held not brought within the terms "round iron or steel wire," as used in paragraph 135, Act 1909. Steinhardt & Bro. v. U. S. (1913) 4 Ct. Cust. App. 420. 10. Steel strips.-Steel strips flattened from round steel wire held not dutiable as articles manufactured from round steel wire. See paragraph 304. 11. Steel wool.-Steel wool held dutiable as articles made from wire. See paragraph 334. 12. Wire made of nickel alloy.-Wire made of nickel alloy held dutiable as a manufactured article not specially provided for. See paragraph 399. 13. Wire not specially provided for.Wire of platinum and iridium under the Act of 1913, see Bosch Magneto Co. v. U. S. (1916) 7 Ct. Cust. App. 50. Cited without specific application.-U. S. v. Koscherak Bros. (1919) 9 Ct. Cust. App. 190. Par. 317. All galvanized wire not specially provided for, not larger than twenty one-hundredths and not smaller than eight onehundredths of one inch in diameter, of the kind commonly used for fencing purposes, galvanized wire fencing composed of wires not larger than twenty one-hundredths and not smaller than eight onehundredths of one inch in diameter; and all wire commonly used for baling hay or other commodities, one-half of 1 cent per pound. Par. 318. Woven-wire cloth: Gauze, fabric, or screen, made of wire composed of steel, brass, copper, bronze, or any other metal or alloy, not specially provided for, with meshes not finer than thirty wires to the lineal inch in warp or filling, 25 per centum ad valorem; with meshes finer than thirty and not finer than ninety wires to the lineal inch in warp or filling, 35 per centum ad valorem; with meshes finer than ninety wires to the lineal inch in warp or filling, 45 per centum ad valorem. Par. 319. Iron or steel anchors and parts thereof; forgings of iron or steel, or of combined iron and steel, not machined, tooled, or otherwise advanced in condition by any process or operation subsequent to the forging process, not specially provided for, 25 per centum ad valorem. Notes of Decisions Machined steel articles held not dutiable as forgings. See paragraph 399. Scythes, grass hooks, and carpenters' pincers held not dutiable as forgings, etc. See paragraph 399. Drawplates and wortles forged from the ingot through various stages and reaching the final shape in which they were delivered to the consumer, the adjusting processes to which they were necessarily subjected being merely incidental to the common use of drawplates and wortles, held "forgings of steel," under paragraph 127, Act 1897, and not articles of steel wholly or partly manufactured. Newman v. U. S. (N. Y. 1907) 159 F. 123, 86 C. C. A. 511 (affirming, U. S. v. C. Newman Wire Co. [C. C. 1907] 152 F. 488); Newman-Andrew v. U. S. (1911) 2 Ct. Cust. App. 4. A forging is advanced in condition when the burr on the edge of the roughforged article is removed by passing it over a grindstone, and a hoe rough-forged, but so manipulated, was dutiable under paragraph 123 Act of 1909. U. S. v. Anderson & Co. (1911) 2 Ct. Cust. App. 350. Steel piston rods, which had been rough-machined and not further advanced than close forged, remained forgings of steel, under paragraph 127, Act 1897. Prosser & Son v. U. S. (1911) 1 Ct. Cust. App. 550. "Forgings of iron and steel," as used in Act 1883, as including forgings made of either, see (1888) 19 Op. Atty. Gen. 157. Forgings of whatever "degree or stage of manufacture" within the Act of 1897, see U. S. v. Thomas Prosser & Son (C. C. N. Y. 1910) 177 F. 569; Thomas Prosser & Son v. U. S. (C. C. N. Y. 1907) 154 F. 721, reversed on another ground (1907) 158 F. 971, 86 C. C. A. 175. Par. 320. Electric storage batteries and parts thereof, storage battery plates, and storage battery plate material, wholly or partly manufactured, all the foregoing not specially provided for, 40 per centum ad valorem. Par. 321. Antifriction balls and rollers, metal balls and rollers commonly used in ball or roller bearings, metal ball or roller bearings, and parts thereof, whether finished or unfinished, for whatever use intended, 10 cents per pound and 45 per centum ad valorem. Notes of Decisions 1. Ball bearings.-Act 1897, paragraph 135, did not include such distinctively finished articles as ball bearings in the provision for "steel in all forms and shapes." Maldonado & Co. v. U. S. (C. C. N. Y. 1909) 172 F. 170, affirmed (1910) 176 F. 737, 100 C. C. A. 282. The words "finished or unfinished, and parts thereof," paragraph 106, Act 1913, applied to finished or unfinished ball bearings, and also to parts of finished or unfinished ball bearings. Raceways for ball bearings were properly assessed under that paragraph. Norma Co. of America v. U. S. (1915) 6 Ct. Cust. App. 13. Par. 322. Railway fishplates or splice bars, and tie plates, made of iron or steel, one-fourth of 1 cent per pound; rail braces, and all other railway bars made of iron or steel, and railway bars made in part of steel, T rails, and punched iron or steel flat rails, one-tenth of 1 cent per pound. Notes of Decisions 1. Steel rails.-Steel rails, which are new, but by reason of defects are depreciated in value, but which have not lost their character or identity as rails, held not within the provision in paragraph 122, Act 1897, for "scrap steel fit only to be remanufactured," but du tiable as "rails," under paragraph 130, even though intended to be used as scrap iron. Illinois Cent. R. Co. v. McCall (C. C. La. 1904) 147 F. 925. 2. Worn-out fish plates.-Worn-out fish plates held not dutiable as fish plates. See paragraph 301. Par. 323. Axles and parts thereof, axle bars, axle blanks, and forgings for axles, of iron or steel, without reference to the stage or state of manufacture, not specially provided for, valued at not more than 6 cents per pound, six-tenths of 1 cent per pound: Provided, That when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted. Notes of Decisions 1. Axles. The commercial character of importations does not depend upon the mere fact that they were or were not finished axles, but whether they were understood and recognized in commerce and the business of trade as axles, by those engaged in such trade, at the time of the passage of the law. Ross v. Fuller (C. C. Ohio, 1883) 17 F. 224. Par. 324. Wheels for railway purposes, and parts thereof, of iron or steel, and steel-tired wheels for railway purposes, wholly or partly finished, and iron or steel locomotive, car, or other railway tires and parts thereof, wholly or partly manufactured, 1 cent per pound: Provided, That when wheels for railway purposes, or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. Notes of Decisions 1. Bicycle rims.-Steel bicycle rims held to be rolled or spun into the proper size not dutiable as wheels, etc. See paragraph 399. 2. Steel tire blooms.-"Steel tire blooms" which had been cast and hammered, and had had a hole swedged in the middle and had been then hammered on the horn of an anvil, expanding the circumference, and on which the rudiments of a flange had been swedged on the outer periphery of the circle, and were all ready and shape, and finished on a lathe for use as tires of locomotive and car wheels, held manufactures of steel, and not locomotive tires within R. S. § 2504. Chicago Tire & Spring Works Co. v. Spaulding (Ill. 1886) 6 S. Ct. 498, 116 U. S. 541, 29 L. Ed. 720, affirming (C. C. 1884) 19 F. 412. Act 1909, par. 171, cited.-Raybestos Co. v. U. S. (1924) 12 Ct. Cust. App. 332. Par. 325. Jewelers' and other anvils weighing less than five pounds each, 45 per centum ad valorem; all other anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, 15% cents per pound. Par. 326. Blacksmiths' hammers, tongs, and sledges, track tools, wedges, and crowbars, of iron or steel, 1% cents per pound. Notes of Decisions 1. Track tools.-Steel picks, spike hammers or mauls for driving spikes, and clawed bars were held under the Act of 1883 to be dutiable as track tools and not as manufactures of metal. Procter v. Spaulding (C. C. Ill. 1885) 26 F. 610. Par. 327. Cast-iron pipe of every description, cast-iron andirons, plates, stove plates, sadirons, tailors' irons, hatters' irons, but not including electric irons, and castings and vessels wholly of cast iron, including all castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subsequent to the casting process but not made up into articles, or parts thereof, or finished machine parts; castings of malleable iron not specially provided for; cast hollow ware, coated, glazed, or tinned, but not including enameled ware and hollow ware containing electrical elements, 20 per centum ad valorem. Notes of Decisions 1. Castings.-Finished castings, see note under paragraph 399. Nickel-plated cast-iron eccentrics held not dutiable as castings. See paragraph 399. Parts of textile machinery, made ready for immediate attachment to the machines for which they had been severally designed, held iron castings advanced in condition, as defined by paragraph 147, Act 1909. U. S. v. Leigh & Butler (1913) 4 Ct. Cust. App. 304. See, also, Jackson Co. v. U. S. (1912) 2 Ct. Cust. App. 475. The term "castings," in Act 1897, paragraph 148, did not include articles which have been advanced in condition by work bestowed on them after they were cast. John Bromley & Sons v. U. S. (C. C. Pa. 1907) 154 F. 399, appeal dismissed (C. C. A. 1907) 156 F. 958. Thus, it did not include cast-iron machinery parts, which had been drilled, bored, planed, fitted, and finished. Lehigh Mfg. Co. v. U. S. (C. C. Pa. 1907) 153 F, 596. Iron castings, intended to form parts of an ice machine, but which required to be put together after their arrival, and other parts added, in order to make a complete machine held "castings of iron" within Act 1883. Julius Winkelmeyer Brewing Co. v. Whitney (C. C. Mo. 1887) 29 F. 780; Wolff v. Spalding (C. C. Ill. 1885) 26 F. 609. 2. Hollow ware.-See, also, paragraph 339. Bronze statuary held not dutiable as cast hollow ware. See paragraph 399. The Tariff Act of 1909 preserved the distinction long maintained between glazed cast-iron goods and other glazed iron wares, and subjected glazed iron hollow ware and glazed cast-iron hollow ware to different rates of duty. Sittig v. U. S. (1913) 4 Ct. Cust. App. 281. "Hollow ware," as used in Act 1883, meant cast-iron ware. Strausky v. Erhardt (C. C. N. Y. 1892) 52 F. 808. Steel kitchen utensils, hollow in form, glazed or enameled, blue and white, were therefore held dutiable as manufactures of steel. Id. this 3. Make-up.-The expression in paragraph "not made up into articles," does not contemplate finished castings which are to be used as materials for the manufacture of some thing else, but finished castings which have been advanced beyond the stage of materials and have become manufactures ready for ultimate use. Simon, Buhler & Baumann v. U. S. (1918) 8 Ct. Cust. App. 273. "To make up" invariably expresses a process of aggregating or assembling different units into a composite entirety. A made-up article is one which has been composed by uniting together various parts. U. S. v. Leigh & Butler (1913) 4 Ct. Cust. App. 304. The imported articles were finished castings, molded, drilled, and machined; but to make the machine complete rubber gaskets, filter cloths, bronze fittings, cocks, etc., are required. They were not adapted to the final use for which they were made; they were not "made up into articles." Lang v. U. S. (1914) 5 Ct. Cust. App. 362. Cast-iron frames, plates, center pieces, heads or ends, and posts for use in the construction of a large and ponderous brewery mash box filter were dutiable as castings of iron "not made up into articles or finished machine parts" within paragraph 125, Act of 1913. It was error to classify any of them as manufactures of metal, under paragraph 167. Simon, Buhler & Baumann v. U. S. (1918) 8 Ct. Cust. App. 273. A machine is a mechanical contrivance for utilizing, applying or modifying energy or force, or for the transmission of motion. A brewery mash filter is not a machine within the meaning of the expression "finished machine parts" in this paragraph. Simon, Buhler & Baumann v. U. S. (1918) 8 Ct. Cust. App. 273. 4. Plates.-Cast-iron disks subjected to a process of manufacture held not plates. See paragraph 399. Par. 328. Lap-welded, butt-welded, seamed, or jointed iron or steel tubes, pipes, flues, and stays, not thinner than sixty-five one-thousandths of an inch, if not less than three-eighths of an inch in diameter, three-fourths of 1 cent per pound; if less than three-eighths and not less than one-fourth of an inch in diameter, 114 cents per pound; if less than one-fourth of an inch in diameter, 14 cents per pound: Provided, That no tubes, pipes, flues, or stays made of charcoal iron shall pay a less rate of duty than 114 cents per pound; cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; welded cylindrical furnaces, tubes and flues made from plate metal, whether corrugated, ribbed, or otherwise reinforced against collapsing pressure, and all other finished or unfinished iron or steel tubes not specially provided for, 25 per centum ad valorem; flexible metal tubing or hose, whether covered with wire or other material, including any appliances or attachments affixed thereto, not specially provided for, and rigid iron or steel tubes or pipes prepared and lined or coated in any manner suitable for use as conduits for electrical conductors, 30 per centum ad valorem. Notes of Decisions 1. Copper tubing or hose.-Generally speaking, "pipe" implies an article tubular in form and rigid, while "tubing" implies an article that is flexible. Paragraph 151, Act 1909, providing for flexible metal tubing or hose, was a more specific, definite enumeration than "copper pipes," in paragraph 176. Hensel v. U. S. (1911) 2 Ct. Cust. App. 221. 2. Furnaces.-The provision for "furnaces," in Act 1897, paragraph 152, does not include so-called arched Purves furnaces, consisting simply of corrugated steel cylinders or tubes, which are not furnaces in fact, but are intended to be used in the manufacture of furnaces. Such articles held dutiable under the provision in the same paragraph for boiler tubes or flues. Thomas v. F. B. Vandegrift & Co. (Pa. 1908) 162 F. 645, 89 C. C. A. 437, affirming (C. C. 1907) 153 F. 591. "Purves' ribbed boiler flues" were held dutiable as "boiler flues," under Act 1890, paragraph 157, and not under paragraph 215, as manufactures not specially enumerated, composed wholly or in part of iron, steel, or other metal. In re Whitney (C. C. Del. 1892) 53 F. 235. 3. Cylindrical or tubular tanks or vessels. Within the meaning of paragraph TIT.19-11 127, Act 1913, a barrel-shaped drum might properly be regarded as a cylindrical vessel. U. S. v. Bene (1916) 6 Ct. Cust. App. 523. Strong sheet-iron drums, containing binoxide of barium, some barrel-shaped and some tubular, the barrel-shaped ones having in the head an opening closed by a readily removable and replaceable lid, and the tubular one, closed by a cork and sealed by a tin cap the removal of which did not injure the container, the single completed use of which did not destroy them or affect their status as containers, were dutiable under paragraph 127, Act 1913, as cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material." U. S. v. Bene (1916) 6 Ct. Cust. App. 523. See, also, U. S. v. Braun Chemical Co. (1911) 2 Ct. Cust. App. 57. Similar drums containing sulphide of sodium, which, when in proper condition, would admit of their contents being removed without destroying them or their usefulness as containers, were dutiable under the same provision of that Act, though since importation, they had become damaged so that the removal of their contents necessitates their destruction. 161 |