7. Flax noils.

8. Ferrosilicon.

9. Floral waters. 10. Fur waste.

11. Granito or terrazo.

12. Hog hair waste. 13. Lead shavings.

14. Lignum extract.

15. Mica.

16. Old bags and bagging.

17. Old rubber boots and shoes.

18. Polishing stones.

19. Powdered glass.

20. Small pieces of cork for use in making linoleum.

21. Tea sweepings.

22. Thread waste.

23. Tin disks.

24. Tin parings.

25. Tobacco scrap and sweepings.

26. Wood flour.

27. Wool waste.

general.-Ordinarily

the term

1. In "waste" is applied to materials which are either entirely lost in some manufacturing operation, or have become utterly useless and of no value. The word was not used in that sense in paragraph 384, Tariff Act 1913. In the tariff sense, the word is applicable to materials which may possess commercial value and become articles of international trade. Willits & Co. v. U. S. (1923) 11 Ct. Cust. App. 499.

For a review of definitions of "waste," see Standard Varnish Works v. U. S. (N. Y. 1894) 59 F. 456, 8 C. C. A. 178.

2. Beef cracklings.-Beef cracklings, the residuum from the recovery in meatpacking houses of the tallow from refuse meat by heat and pressure, a hard cake which is broken up and ground for use as chicken feed, were held classifiable as waste under paragraph 384, Tariff Act 1913. Willits & Co. v. U. S. (1923) 11 Ct. Cust. App. 499.

3. Camphor oil.-Camphor oil held not dutiable as waste. See paragraph 1459.

4. Candle tar or palm pitch.-Candle tar or palm pitch held not dutiable as waste. See paragraph 1459.

5. Cobalt ore powder.-See Tower & Sons v. U. S. (1921) 11 Ct. Cust. App. 155.

6. Cotton waste.-See notes under paragraph 1560.

7. Flax noils.-Flax noils held dutiable as waste. See paragraph 1001.

8. Ferrosilicon.-Low grade ferrosilicon held not dutiable as waste. See paragraph 302.

9. Floral waters.-See note under paragraph 63.

10. Fur waste.-Undressed clippings or waste fur held not dutiable as waste. See paragraph 1579.

1897, it was held that combings of loose or dead hair obtained in preparing rabbit or hare skins, commercially known as "hares' combings" or "fur waste," and, after further treatment, used as an adulterant in cheap hats, were dutiable as waste under the corresponding paragraph, and not as furs prepared for hatter's use under par. 426, present. paragraph 1420, nor free of duty as "furs, undressed," under paragraph 561, present paragraph 1579.

Articles of merchandise known to trade and commerce, respectively as "fur waste," "hares' combings," "hares' waste," "hares' dags," and "coneys' dags," were held not dutiable under the provision for "hatters' fur, not on the skin," contained in paragraph 450, Act 1883, but dutiable under the provision for "waste, not specially enumerated or provided for in this act," contained in paragraph 493. Wimpfheimer v. Erhardt (C. C. N. Y. 1893) 59 F. 451.

11. Granito or terrazo.-Granito or terrazo held not dutiable as waste. See paragraph 1459.

12. Hog hair waste.-Waste of hog hair used in the manufacture of artificial fertilizers held not dutiable as waste. See paragraph 1583.

13. Lead shavings.-Lead shavings held not dutiable as waste. See paragraph 399.

14. Lignum extract.-Lignum extract, obtained as a by-product in the manufacture of wood pulp, held not dutiable as "waste not specialy provided for." See paragraph 1568.

15. Mica.-Mica in small pieces held not dutiable as waste. See paragraph 208. 16. Old bags and bagging.-See, also, notes under paragraph 1651.

*

Worn bags which have become unavailable for use as bags have not necessarily become unavailable for use as fabrics. Bags which are simply cut down one side and through both ends are no longer bags, but they are still fabrics. If the material was so worn as to be no better than rags, fragments, or shreds, and was not such as was chiefly used for paper making, it was free of duty under paragraph 586, Tariff Act 1913, as rags, "not otherwise specially provided for. If commercially and chiefly used as paper stock, it was free of duty as such under paraIf it was no longer commergraph 566. cially suitable for any textile purpose and was not specially provided for as rags or paper stock or under some other more specific designation, it might be classed as a waste under paragraph 384. If it was still a fabric and was "plain woven * * * of single jute yarns bleached, dyed, colored, stained, printed or rendered noninflammable,

*

not

" it

was dutiable as such under paragraph

*

eral Appraisers, classifying it as waste under paragraph 384, although chiefly used for patching cotton bale covers, was reversed. McGettrick v. U. S. (1921) 11 Ct. Cust. App. 64.

The decision of the Board of General Appraisers classifying the usable fabric of worn-out sugar bags as waste under paragraph 384, Tariff Act 1913, was affirmed. U. S. v. Chelsea Bag & Burlap Co. (1922) 11 Ct. Cust. App. 255.

Upon the testimony of a competent, undiscredited, and uncontradicted witness that half of a certain lot of pieces of old bags was of a kind chiefly used in paper making, the protest claiming classification as paper stock under paragraph 566, Act 1913, should have been sustained as to 50 per cent. The rest of the importation held properly classified by the collector as waste not specially provided for. U. S. v. Downing Co. (1919) 9 Ct. Cust. App. 84.

Selected pieces of secondhand jute bagging, intended for patching the covering of cotton bales, were held not dutiable as "bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton," under paragraph 344, Act 1897, present paragraph 1019, nor "rags," under paragraph 648, but dutiable as "waste." U. S. v. Davies (La. 1908) 160 F. 456, 87 C. C. A. 672.

Old gunny cloth or cotton bagging, formerly used for covering cotton bales in ragged, dirty, and partly rotten pieces, to be used chiefly as paper stock for making manila paper only, held dutiable under Act 1897, par. 463, as waste. Train v. U. S. (N. Y. 1902) 113 F. 1020, 51 C. C. A. 623, affirming (C. C. 1900) 107 F. 261, and certiorari denied (1902) 22 S. Ct. 942, 186 U. S. 483, 46 L. Ed. 1260. See, also, Jessup, etc., Paper Co. v. Cooper (C. C. A. Pa. 1891) 46 F. 186. But see present paragraphs 1019 and 1651.

17. Old rubber boots and shoes.-See In re Salomon (C. C. N. Y. 1891) 47 F. 711 (Act 1883).

18. Polishing stones.-Tam O'Shanter polishing stones held not dutiable waste. See paragraph 214.

as

19. Powdered glass.-Powdered glass held not dutiable as waste. See paragraph 230.

20. Small pieces of cork for use in making linoleum.-Small pieces of cork, produced by grinding the refuse of cork bark for convenience in handling, and needing further preparation before becoming fit for its ultimate use in the manufacture of linoleum, etc., held dutiable as waste under Act 1897, par. 463, and not as a manufacture of cork under paragraph 448. Gudewill & Bucknall v. U. S. (C. C. N. Y. 1904) 142 F. 214.

21. Tea sweepings.-Tea sweepings mixed with lime and asafetida held not dutiable as waste. See paragraph 15.

22. Thread waste.-Waste which is the short broken warp ends of the jute thread used in the manufacture of burlap cloth is a thread waste and falls under the provisions of this paragraph. U. S. v. Crompton (1915) 6 Ct. Cust. App. 197 (construing Act 1913).

23. Tin disks.-Small disks produced in the manufacture of tin cans held not dutiable as waste. See paragraph 399.

24. Tin parings.-Tin parings held not dutiable as waste. See paragraph 399.

25. Tobacco scrap and sweepings.-Leaf tobacco scraps, see note under paragraph 603.

The word "waste," as used in this paragraph, refers to remnants and by-products of small value that have not the quality or utility either of the finished product or of the raw material, and does not include scrap tobacco used in the manufacture of a cheap grade of cigarettes and stogies. Latimer v. U. S. (Porto Rico 1912) 223 U. S. 501, 32 S. Ct. 242, 56 L. Ed. 526.

Tobacco sweepings used in the manufacture of a cheap grade of cigarettes and stogies are not "waste." Id.

26. Wood flour.-See note under paragraph 410.

27. Wool waste.-See notes under paragraph 1105.

Prior acts cited.-Downing Co. v. U. S. (1921) 11 Ct. Cust. App. 73; U. S. v. Chelsea Bag & Burlap Co. (1922) 11 Ct. Cust. App. 255.

1. In general.

2. Agate and tiger eye articles.

3. Aluminum or bronze leaves.

4. Artificial horsehair.

5. Balata.

6. Bass fiber.

7. Bassine or palmyra fiber. 8. Beef and mushrooms.

60. Incense.

61. Insoles.

62. Jade tableware.

63. Japanese granite lanterns.

64. Kittul.

65. Leather.

66. Lignum extract.
67. Linoleum cement.
68. Lubricating oil.
69. Malt extract.
70. Malt soup stock.
71. Marasque water.
72. Marble chips.

73. Melon seeds roasted.

74. Metal polish.

75. Millinery ornaments.

76. Mineralogical specimens.
77. Modeling clay.

78. Moss dyed.

79. Mother of pearl.

130. Wheat foodstuff.

131. Wheat injured by frost.
132. Whetstone blocks.

133. White hard enamel.

1. In general.-Judgment of Board of
General Appraisers, affirmed by Court of
Customs Appeals, ordering assessment of
duty under this paragraph, held not to
preclude assessment of additional duties
as for undervaluation. Mecke & Co. v.
U. S. (1924) 12 Ct. Cust. App. 237.

2. Agate and tiger eye articles.-Agate
and tiger eye articles held dutiable as
nonenumerated manufactured articles.
See paragraph 233.

3. Aluminum or bronze leaves.-Leaves
made by the use of powdered aluminum
or bronze and an adhesive, known as
"Oeser folie," held not dutiable as a man-

ufactured article not enumerated. See paragraph 382.

4. Artificial horsehair.-Artificial horsehair held not dutiable as an unenumerated manufactured article. See paragraph 1213.

5. Balata.-Crude balata, see note under paragraph 1594.

6. Bass fiber.-Bass fiber which had been subjected to a process that fitted it for a definite use and had been advanced, accordingly, from a crude state to that of a manufactured article, held not entitled to free entry under the Act 1909 as a fibrous vegetable substance, but dutiable as a nonenumerated manufactured article. U. S. v. Osborn Mfg. Co. (1915) 6 Ct. Cust. App. 276.

7. Bassine or palmyra fiber.-Bassine or Palmyra fiber was held dutiable as an unenumerated manufactured article under the Act of 1913, and not as istle or tampico, dressed, by similitude under paragraph 285. Cone v. U. S. (1915) 6 Ct. Cust. App. 263.

а

8. Beef and mushrooms.-Mushrooms and beef mixed together held dutiable as nonenumerated manufactured article and not free of duty as meat preserved. U. S. v. Furuya Co. (1915) 6 Ct. Cust. App. 207.

9. Betel nuts.-Betel nuts held not dutiable as nonenumerated articles. See paragraph 759.

10. Bichromate of soda.-Bichromate of soda held not dutiable as a nonenumerated article. See paragraph 83.

11. Birch bark.-Birch bark was assessed as a nonenumerated unmanufactured article under the Acts of 1897 and 1909, and not as a fibrous vegetable substance, or as "moss seaweeds and vegetable substances." Reed & Keller v. U. S. (1914) 5 Ct. Cust. App. 95; Reed v. U. S. (C. C. N. Y. 1909) 172 F. 453.

12. Bisque rings.-Bisque rings, insusceptible to decoration and designed for incandescent burners, held not dutiable as bisque under section 96, Act 1897, but under section 6 of that act, as an unenumerated manufacture. Fensterer & Ruhe v. U. S. (1910) 1 Ct. Cust. App. 93. See, also, Schoenmann v. U. S. (Pa. 1903) 119 F. 584, 56 C. C. A. 104.

13. Bleacher's blue.-Bleacher's blue containing ferrocyanide of iron was not dutiable as a "color" but as a nonenumerated article under the Act of 1897. Ronde v. U. S. (1910) 1 Ct. Cust. App. 104.

De

in the meaning of the so-called similitude clause. Sheldon v. U. S. (C. C. N. Y. 1903) 127 F. 494.

15. Bouillon cubes.-Vegetable extractive matter with a small amount of meat manufacextract held a nonenumerated ture under paragraph 480, Act 1909, and not a meat extract. Lang v. U. S. (1913) 4 Ct. Cust. App. 129.

16. Braids.-Hat braids of cellophane, etc., held not dutiable as nonenumerated articles. Isler & Guye v. U. S. (1922) 11 Ct. Cust. App. 340.

17. Caffeine compound.-A compound used to make caffeine held not dutiable as a nonenumerated manufactured article. See paragraph 15.

18. Camphor oil.-Camphor oil obtained in a crude state from the same tree as crude gum camphor, the two being united without chemical connection, and separated merely by drainage, held not dutiable as "essential oil," within Act 1894 and Act 1897, nor as "waste," but dutiable as a nonenumerated unmanufactured article. U. S. v. Dodge (N. Y. 1901) 107 F. 106, 46 C. C. A. 166. See, also, Dodge v. U. S. (N. Y. 1898) 84 F. 449, 28 C. C. A. 152.

19. Candle tar or palm pitch.-The article known in trade as "candle tar" or "palm pitch" held not dutiable as "waste,' under paragraph 472, Act of 1890, but properly assessed as a noneumerated manufactured article under section 4 of that act. Standard Varnish Works v. U. S. (N. Y. 1894) 59 F. 456, 8 C. C. A. 178; In re Standard Varnish Works (C. C. N. Y. 1893) 53 F. 786.

20. Canned grapevine leaves.-Canned grapevine leaves, used to flavor roulades of meat and rice, which are rolled up and cooked in them, served with the roulades, sometimes eaten and sometimes not, were not vegetables, prepared, under paragraph 200, Act 1913. The decision of the Board of United States General Appraisers sustaining the claim of the protest for classification as a nonenumerated manufactured article was affirmed. U. S. v. Coroneos Bros. (1919) 9 Ct. Cust. App. 220.

21. Capers.-A review of tariff legislation from 1790 and of the pertinent decisions of courts fails to disclose any legislative purpose or uniform customs practice indicating an intent to classify capers as either pickles or as vegetables prepared or preserved; and capers being a condiment used to flavor vegetables and meats rather than an edible vegetable, they were not dutiable under paragraph 241, Act 1897, but were dutiable as an unenumerated article in whole or in part manufactured, under the provisions of section 6 of that act. Pierce v. U. S. (1911) 1 Ct. Cust. App. 171. But see notes under paragraph 773.

22. Carbon points.-Carbon points held, under Act 1894, dutiable as a manufac

23. Carnauba wax substitute.-See note under paragraph 1693.

24. Casein and casein industrielle.-See notes under paragraph 19.

26. Cattle hair goods.-See note under paragraph 1119.

27. Cherries in maraschino.-Cherries in maraschino held dutiable as a nonenumerated manufactured article. U. S. v. Reiss & Brady (N. Y. 1906) 142 F. 1039, 73 C. C. A. 185, affirming Reiss & Brady v. U. S. (C. C. 1904) 135 F. 248.

28. Chicken feed.-A mixture containing from 384 to 45 per cent. of wheat mixed with oats, barley, weed seeds, chaff, dirt, etc., not fit for human food or for planting, but used as feed for chickens, was held dutiable as a nonenumerated unmanufactured article under paragraph 385, Tariff Act 1913. Tower & Sons v. U. S. (1923) 11 Ct. Cust. App. 489.

29. Chicle.-The dried resin of a South American tree, known as Columbian or bastard chicle or cauchillo gum, imported for experimental use as a substitute for chicle in manufacturing chewing gum, the experiment proving unsatisfactory, was held dutiable as a raw or unmanufactured nonenumerated article under paragraph 385, Tariff Act 1913. Rubber Ass'n of America v. U. S. (1921) 11 Ct. Cust. App. 46.

30. Chlorophyll.-Chlorophyll, a coloring matter used in staining oils and foodstuffs, was held not a "color," within the meaning of paragraph 58 of the Act of 1897, but dutiable as an unenumerated manufactured article under section 6 of said act. (See present provision as to chlorophyll extract in paragraph 39.) U. S. v. Magnus (C. C. N. Y. 1908) 159 F. 751. 31. Chutney.-See note under paragraph 749.

32. Crocus.-Crocus held not dutiable as a noneumerated manufactured article. See paragraph 68.

33. Crude coco fibers processed.-Coco fibers subjected to a certain process that fitted them as materials for use in the manufacture of brushes held not entitled to free entry as raw coco fiber, but dutiable as nonenumerated article, partly manufactured. U. S. v. Flatt & Co. (1914) 5 Ct. Cust. App. 210.

a

34. Crude ore mechanically ground.— Mechanically ground crude ore, being advanced in condition, is not entitled to free entry as crude minerals. It was held to fall within paragraph 480, Act 1909, as a nonenumerated partly manufactured article. U. S. v. Davies, Turner & Co. (1914) 5 Ct. Cust. App. 196.

pulp machines held dutiable as unenumerated manufactured articles, under section 6, Act 1897, and not under paragraph 118 as building stone. Manufacturers' Paper Co. v. U. S. (1912) 3 Ct. Cust. App. 72. See, also, A. A. Vantine & Co. v. U. S. (C. C. N. Y. 1907) 159 F. 289, affirmed U. S. v. A. A. Vantine & Co. (C. C. A. 1908) 166 F. 751; U. S. v. Tamm (1912) 2 Ct. Cust. App. 425.

37. Dry egg yolk.-Dry egg yolk held dutiable as a nonenumerated manufactured article. See paragraph 713.

38. Edible snails.-Escargots or edible snails cannot be deemed shellfish and entitled to free entry. They were dutiable as a raw article designed to be converted into a food not enumerated or provided for under paragraph 480, Act 1909. De Jonghe v. U. S. (1914) 5 Ct. Cust. App. 134. 39. Effect of similitude clause.-In a case in which the similitude clause in Act 1897, was applicable, the rate determined thereby was to be preferred to that fixed by section 6, relating to unenumerated articles. F. B. Vandegrift & Co. v. U. S. (C. C. Pa. 1908) 164 F. 65, affirmed (1909) 173 F. 609, 97 C. C. A. 469.

40. Felt.-Adhesive felt used for some new purpose held free under the Act of 1883 as "felt, adhesive, for sheathing vessels," and not dutiable as an unenumerated manufactured article. U. S. v. Nichols (C. C. Mass. 1891) 46 F. 359.

41. Ferrochrome.-Ferrochrome held not dutiable as a nonenumerated manufactured article. See paragraph 302.

42. Ferrosilicon.-Low grade ferrosilicon held not classifiable as a nonenumerated article. See paragraph 302.

43. Finings.-Finings held not dutiable as an unenumerated manufactured article. See paragraph 42.

44. Food maltose.-Food maltose held not dutiable as a nonenumerated manufacture under the Act of 1913. Britt Loeffler & Weil v. U. S. (1916) 7 Ct. Cust. App. 118.

45. Floral waters.-Floral waters held dutiable as unenumerated manufactured articles. See paragraph 63.

Orange flower water and rose water held not articles not enumerated under Act 1883, See paragraph 63.

46. Gelatin.-See paragraph 42. 47. Ghee.-See note 709.

under paragraph

48. Granito or terrazo.-Granito or terrazo, produced by crushing the waste of marble quarries and sifting it into various sizes, was subject to classification as an unenumerated manufactured article, under the Act of 1897, rather than as "waste," under par. 463, or as minerals "crude," under par. 614 of said act. U. S. v. Graser-Rothe (C. C. Ohio, 1908) 164 F.

35. Dental rubber.-See note under paragraph 1439.

36. Dressed lava stone.-Dressed lava stones used as a part of drums in wood