Paragraph
Law, 1894.

328

328

286

Trimmings-Continued.

Rate of
Duty.

down and cotton (T. D. 6203, G. A. 1434).... 35% feather (T. D. 8217, G. A. 31, 597)..........

fur, see "Fur Skins."

dress, wholly or in part of wool, worsted or
animal hair (T. D. 3847; G. A. 2357, 2416;

35%

wool, see specific article under "Woolens."

25%

containing "samples," see "Samples."

Trusses, according to material of chief value (G. A. 1463).

352 Tubes, bone or horn.

46

earthenware (T. D. 9670), see 'Earthenware."
glass, colored (T. D. 6461, 8579)..

resembling stems of flowers (G. A.

25%

40%%

25%

35%

..per lb. 1

35%

30%

35%

gold, silver, or other metal, except iron or steel

India rubber.....

2177).

steel, for bicycles (G. A. 483, 908; T. D. 13904).... 25%

for umbrellas, see "Umbrellas."

wrought iron or steel (G. A. 483, 908, 1631; T. D.

25%

89 Tumblers or goblets, glass, cut (T. D. 3030, 11001)..

Rate of
Duty.

40%

35%

25%

10%

30%

..free.

10%

10%

..free.

25%

.free.

free.

... 20%

35%

Tutenegue, see Zinc."

177 Tweezers, metal......

Twilled cottons, as cotton cloth (T. D. 246).

399 Twine, all binding twine manufactured in whole or in part from New Zealand hemp, istle or Tampico fiber, sisal grass, or sunn, single ply and measuring not over 600 ft. to lb. (G. A. 2580)............free. cotton (if not cotton thread) (G. A. 1607, 1844)... 45% flax* (G. A. 1607, 1844)......

263

263

45%

399 268

66

manilla, not exceeding 650 ft. to the lb...
(except binding twine) composed in whole or in
part of New Zealand hemp, istle or Tampico
fiber, manila, sisal grass, or sunnț...

.free

10%

171 Type metal, for the lead contained therein (T. D. 1559, 8147, 9831; G. A. 1458). .

171 Types, new (T. D. 6435, G. A. 1649). .

old, and fit only to be remanufactured.

30%

.per lb. 34

15%

15%

..free.

U

Ulsters, wool, worsted or animal hair, see

clothing."

"Woolen

43 Ultramarine blue, whether dry, in pulp, or mixed with

water (T. D. 3361, 4950)... Umber and umber earths, see

"Paints."

..per lb.

3o

*The term "linen" embraces manufactures of hemp, as well as of flax (T. D. 2572).

The difference between yarn and twine consists in the former being a material spun for weaving with little, if any, twist, while the latter is closely twisted so as to make it strong and fit for use in binding packages of merchandise and the making of seines, nets, &c. (T. D. 4948, 6029, 6054, 6467; G. A. 2232, 2400).

Paragraph
Law, 1894.

Rate of
Duty.

360

Umbrellas, parasols and sunshades and materials for, viz:
covered with any material except paper...................
covered with paper, according to material of chief
value.

45%

gloria cloth for umbrellas, as woolen dress goods (G.
A. 2137).

302

86

cloth, silk and cotton, silk chief value (G. A. 74, 239).. 45% handles or tips of, decorated china (G. A. 30, 809)... handles, agate, see "Agate."

40%

1551⁄2 361

steel tubes for, finished (G. A. 2361)......

50%

684

sticks, for, if plain or carved, finished or unfinished..... 30%
sticks, crude, viz:-bamboo, reeds, and sticks of part-
ridge, hair-wood, pimento, orange, myrtle, and other
woods not otherwise specially provided for, in the
rough, or not further manufactured than cut in
lengths suitable for sticks for, (T. D. 4345, G. A.
1281)....

.free.

1551⁄2 ribs and stretcher frames, tips, runners, handles, or other parts, made in whole or chief part of metal... 50% reeds for, wrought or manufactured from reeds or rattans (G. A. 1665.)....

179

387

Unenumerated articles, see notes to Sections 3 and 4,
Act of Aug. 28, 1894.

United States products returned.

articles the growth, produce, and manufacture of the
United States, when returned after having been
exported, without having been advanced in value
or improved in condition by any process of manu-
facture or other means; casks, barrels, carboys,
bags (when imported by the exporter of such bags),
and other vessels of American manufacture ex-
ported filled with American products, or exported
empty and returned filled with foreign products, in-
cluding shooks when returned as barrels or boxes;
also quicksilver flasks or bottles, of either domestic
or foreign manufacture, which shall have been
actually exported from the United States; but
proof of the identity of such articles shall be made,
under general regulations to be prescribed by the
Secretary of the Treasury, and if any such articles
are subject to internal tax at the time of exporta-
tion such tax shall be proved to have been paid
before exportation and not refunded: Provided,
That this paragraph shall not apply to any article
upon which an allowance of drawback has been
made, the re-importation of which is hereby pro-
hibited except upon payment of duties equal to

10%

Paragraph

Law, 1894.

United States products returned.—Continued.

Rate of
Duty.

the drawbacks allowed; or to any article manufac-
tured in bonded-warehouse and exported under any
provision of law: And provided further, That
when manufactured tobacco which has been ex-
ported without payment of internal-revenue tax
shall be re-imported it shall be retained in the
custody of the collector of customs until internal
revenue stamps in payment of the legal duties shall
be placed thereon*.

See sections 9, 19, and 21, of Act of August 28, 1894.

NOTES TO PARAGRAPH 387.

.free.

*1. This paragraph is a re-enactment of paragraph 493, Act Oct. 1, 1890, with the following words inserted as amendment-" but the exemptions of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof."

2. Actually exported. The legal notion of exportation is a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. The chance that the intention may afterwards be changed and it be found profitable to bring the article back, does not affect the validity of an exportation otherwise bona fide, the original purpose, as well as act, being to seek a foreign market. Nor would such exportation be defeated by the incident of "preserving the idenity" of the goods (T. D. 5829, with opinion of the Attorney-General, T. D. 9209, 13251).

The sale of articles abroad does not destroy the right of free entry (T. D. 2800, Article 331 of Customs Reg. 1892, and T. D. 14956).

3. Proof of idenity. All the required evidence of identity, etc., must be produced at the time of entry or prior to liquidation or bond given therefor (T. D. 12484, 12518; G. Á. 1432, 1845, 2475) and such evidence must conform strictly to the requirements prescribed by the regulations (G. A. 2411, 2768, 2950). The question as to the sufficiency of Consul's certificate of identification, is one for consideration of the Secretary of the Treasury and not for the Board of General Appraisers (G. A. 2822).

The redemedy where free entry is refused is by Protest under Sec. 14, Act June 10, 1890, and the protest should be filed whether a bond to produce evidence of identity has been filed or not. If the bond is also filed it should be filed within the same time limited for the protest (T. D. 12484).

The certificate of exportation required for free entry, may be waived in cases on the frontier between Canada and the United States, when found impracticable to produce it (T. D. 9621, 14103).

Certificates of landing abroad may be waived in cases where the domestic article does not exceed a value of $100 (T. D. 8116), Record evidence of clearance waived, when value under $100 (T. D. 5170).

The owner's oath or bond, therefore, must be required upon entry of domestic manufactures returned, and cannot be waived in cases where entries are made by attorneys or agents for the owners (T. D. 8324).

4. When the article returned has been improved in condition or

Paragraph
Law, 1894.

United States products returned—Continued. NOTES TO PARAGRAPH 387—Continued.

Rate of
Duty.

advanced in value, the article is subject to the same duty as that imposed on foreign similar articles, and not simply on the value of the improvement (T. D. 4105, 7866, 14884); for example, books sent abroad to be bound become subject to duty on the full value of the bound books, and not upon the cost of binding alone (T. D. 666).

5. Articles upon which drywback of duties have been allowed: Articles exported with benefit of drawback cannot be re-imported as coverings of free goods without payment of duty (G. A. 2783) except grain bags made of burlaps (T. Ď. 15288).

Articles returned by the exporting vessel in consequence of marine disaster, the duty accrues. The owner may abandon for damage under Sec. 23, of the Act of June 10, 1890 (T. D. 14190).

6. Coverings. Where articles entitled to free entry under these provisions are re-imported as coverings for merchandise, the value of such coverings become an element in determining the rate of duty chargeable upon the contents where such rate is dependent upon value (see Sec. 19, of the Act of June 10, 1890) but no duty is to be assessed upon such coverings (T. D. 13025; G. A. 1814, 2558).

7. Domestic productions transported through Canada by American vehicles or vessels (by land or sea) are exempt from duty upon re-entry into the United States; if conveyed partly or entirely by Canadian vessels, the goods must be entered and proof of domestic origin must be furnished (T. D. 7069).

8. Domestic goods exported and returned must be examined and appraised like all other imported merchandise (T. D. 1477). 9. Bags. All bags for grain made of burlaps, whether made in this country or abroad, are exempt from duty on importation or re-importation (T. D. 15288).

Where domestic and foreign bags (other than bags made of burlaps) are imported together and so indiscriminately mingled as not to be easily separated, duty will be assessed upon the entirety of the importation (T. D. 10098, 14912; G. A. 2448, 2610, 2613, 2623).

Grain bags of American or foreign manufacture may be considered part of a vessel's equipment if retained on board or landed temporarily under permit (T. D. 1749, 2992).

For rules for examination of Bags, see T. D. 14912.

Domestic packages exported filled with foreign dyewoods, ground or prepared in this country are entitled to free entry, if found to be of American manufacture (T. D. 8826). American packages exported filled with foreign products, dutiable upon return (T. D. 3511).

Cutting over, resewing and remarking second-hand sacks and bags of foreign material, constitutes them manufactures of the United States, and entitled to free entry, provided no drawback was allowed on the raw material (T. D. 4153, G. A. 1217, 1748; 2783 April 11, 1895,) but those renovated and mended not entitled to free entry (T. D. 15619).

In the case of re-imported bags, the Collector at port of entry will apply to the Collector at port of exportation, for a certificate covering the quantity which has arrived (T. D. 10221).

10. Examples of articles admitted free. Domestic wood or metal beams or spools after being filled abroad with yarns or printed warps (T. D. 7889). Boiler which had exploded abroad