group to which it belongs, and should the tissue be mixed it shall be dutiable according to the class in which the highest taxed material entering into the mixture is comprised.

CUSTOMS TREATMENT OF MIXED TISSUES.

3. Admixtures of two materials.-Tissues of all kinds, composed of two materials, shall be dutiable as follows:

(a) Cotton tissues containing threads of hemp, jute, linen, ramie, or other vegetable fiber shall be dutiable according to the corresponding numbers of group 2, Class IV, with the surtaxes established in each case,* provided that the number of these threads of hemp, jute, linen, ramie, or other vegetable fibers counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the tissue. When the number of threads of hemp, jute, linen, ramie, etc., exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class V.

(b) Cotton tissues containing threads of wool, flock wool, hair, or wastes of these materials shall be dutiable according to the corresponding numbers of group 2, Class IV, with the surtaxes established in each case,* provided that the number of threads of wool, flock wool, hair, or their wastes, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

When the number of threads of wool, flock wool, hair, or their wastes exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VI, as tissues mixed with wool.

(c) Cotton tissues containing threads of silk or floss silk shall be dutiable according to the corresponding numbers of group 2, Class IV, with the surtaxes established in each case,* provided that the number of silk or floss-silk threads, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

When the number of threads of silk or floss silk exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VII.

(7) Tissues of hemp, jute, linen, ramie, or other vegetable fibers containing threads of wool, flock wool, hair, or their wastes shall be duti able according to the corresponding numbers of group 2, Class V, with the surtaxes established in each case,† provided that the number of these threads of wool, flock wool, hair, or their wastes, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

When the number of threads of wool, flock wool, hair, or their wastes exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of group 2, Class VI, as tissues mixed with wool.

(e) Tissues of hemp, jute, linen, ramie, or other vegetable fibers containing threads of silk or floss silk, shall be dutiable according to the

* Class IV, group 2, Note I.

+ Class V, group 2, Note I.

corresponding numbers of group 2, Class V, with the surtaxes established in each case,* provided that the number of these threads of silk or floss silk, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VII.

(f) Tissues of wool, flock wool, or hair, containing threads of silk or floss silk, shall be dutiable according to the corresponding numbers of group 2, Class VI, with the surtaxes established in each case,† provided that the number of silk or floss-silk threads does not exceed onefifth of the total number of threads composing the tissue.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VI.

4. Admixtures of more than two materials.-Tissues composed of more than two materials shall be dutiable as follows:

(a) Tissues containing au admixture of wool and cotton, or of wool and other vegetable fibers, and at the same time threads of silk or floss silk, shall be subject to the corresponding duties of Class VI, as mixed woolen tissues, whatever be the proportion of the threads of vegetable fibers, and shall, in addition, be liable to the surtax leviable on the silk or floss-silk threads, provided that the number of these threads, counted in warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VII.

(b) Tissues containing an admixture of cotton and other vegetable fibers, and at the same time threads of silk or floss silk, shall be subject to the corresponding duties of Class V, and assimilated to tissues of jute, hemp, etc., whatever be the proportion of the cotton threads; they shall, in addition, be liable to the surtax leviable on the silk or flosssilk threads, provided that the number of these threads, counted in warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VII.

(c) Tissues of an admixture of wool, cotton, and other vegetable fibers containing no silk threads shall be subject to the corresponding duties of Class V, and shall, in addition, be liable to the surtax leviable on woolen threads, provided that the number of these threads, counted in warp and weft, does not exceed one-fifth of the total number of threads composing the tissue.

* Class V, group 2, Note I.

+ Class VI, group 2, Note I.

When the number of woolen threads exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VI, as mixed woolen tissues.

5. Silk tissues.-All tissues containing silk or floss-silk threads, the number of which, counted in warp and weft, exceeds one-fifth without being more than one-half of the total number of threads composing the tissue, shall be considered as tissues mixed with silk.

When the number of silk or floss-silk threads, counted in warp and weft, exceeds one-half of the total, the tissues shall be considered and dutiable as of pure silk.

EXCEPTIONS.

For knitted stuffs, tulles, lace, blondes, tulles for borders and ribbons, composed of an admixture, exception to the preceding rules shall be made in the following cases:

6. Knitted and netted stuffs.-All kinds of knitted stuffs and tulles, lace, blondes, and tulles of all kinds for borders, when mixed, shall be dutiable according to the corresponding numbers of the class comprising the threads of the highest taxed material, whatever be the proportion of such threads in the tissue.

Knitted stuffs, lace, blondes, and tulles for borders, comprised in Class VII, shall be considered as tissues mixed with silk when they contain threads of cotton or other vegetable fibers, or of wool or flock wool, whatever be the proportion of such threads in the mixture.

Tulles less than 15 centimeters in width shall be considered as tulles for borders.

7. Ribbons.-Ribbons and galloons mixed with cotton and other vegetable fibers or with vegetable fibers and wool, containing no silk, shall be subject to the corresponding duties of the class comprising the highest taxed threads.

Ribbons or galloons containing silk, in whatever proportion, shall be dutiable as tissues according to the corresponding numbers of Class VII. When not exceeding 15 centimeters in width they shall be considered as mixed silk tissues, provided that they contain in any proportion threads of cotton or other vegetable fibers or of wool or flock wool.

8. Trimmings.-Trimmings shall be dutiable on the total weight, as if exclusively composed of the apparent or visible textile material.

Trimmings composed on their apparent or visible part of various textile materials shall be subject to the corresponding duties of the class comprising the highest taxed material. When the predominating component material consists of metallic threads of any kind the trimmings shall be dutiable according to Class VII plus the surtax leviable on the metal.

Trimmings are distinguished from ribbons and galloons by the latter being real tissues, with warp and weft, while trimmings are plaited.

SURTAXES.

9. Establishment of surtaxes.-The surtaxes applicable, owing to broché, embroidery, metal threads, or making up, shall always be computed on the duties leviable on the tissue by taking into account, if necessary, the increase of such duties in case of admixture.

For the collection of the total duty the surtaxes applicable for either of the above-mentioned reasons must, when necessary, be added together.

10. Brochés.-Tissues, brochés, or woven like brocades with silk or floss silk, shall be liable to the duties leviable thereon plus the surtaxes established in every case.*

*

By broché or brocaded tissues are meant all tissues with flowers or other ornaments applied by means of the small shuttle called "espolin” in such manner that the threads do not occupy the entire width of the stuff, but only the space comprising the flower or pattern.

11. Embroidery.-Tissues embroidered by hand or by machine after weaving or with application of trimmings shall be liable to the duties leviable thereon plus the surtaxes established in every case by taking into account whether the embroidery contains metallic threads or not. Embroidery is distinguished from patterns woven in the tissue, as the latter are destroyed by unraveling the weft of the tissue, while embroidery is independent of the warp and weft and can not be unraveled.

12. Metallic threads.-Tissues and trimmings containing metallic threads, in whatever proportion, shall be liable to the duties leviable thereon, plus the surtaxes established in every case.‡

Tissues exclusively composed of metallic threads shall be dutiable according to Class VII, plus the surtax leviable on the metal.

13. Made-up articles.-Tissues manufactured into articles of all kinds shall be liable to the duties leviable thereon, plus the surtaxes established in every case.§

Ready-made clothing, wearing apparel of all kinds and of any style, and, generally, all articles made up by the seamstress or tailor, shall, for their total weight, be liable to the duties leviable on the principal component tissue on their most visible exterior part.

For the application of the corresponding surtaxes clothing and articles, half finished or basted, shall be considered as made-up articles and clothing.

* Classes IV, V, and VI, group 2, Note II, Letter A.

+ Classes IV, V, and VI, group 2, Note II, Letter B, and Class VII, group 2, Note II, Letter A.

Classes IV, V, and VI, group 2, Note II, Letter C, and Class VII, group 2, Note II, Letter B.

§ Classes IV, V, and VI, group 2, Note II, Letter D, and Class VII, group 2, Note II, Letter C.

DISPOSITION FIFTH.

RULES APPLICABLE TO GOODS NOT SPECIALLY MENTIONED AND TC ARTICLES COMPOSED OF SEVERAL MATERIALS.

1. Articles not enumerated in the tariff shall, for the application of duty, be assimilated to those which they most closely resemble.

When an article presented for customs clearance is not mentioned in a number of the tariff or in the repertory, and when doubts arise as to its assimilation to articles specified in the tariff, the interested party or the importer may request the customs authorities to indicate the number according to which such article is to be dutiable.

In such case the clearance shall be effected according to the number so indicated.

2. Articles which, owing to their nature or for their application, are composed of two or more materials or of different parts* shall, for the total weight, be taxed according to the material chiefly determining the value of the article.

3. In case of doubt as to which is the material chiefly determining the value of an article, such article shall be dutiable according to the most highly taxed component material.

4. When the mixture of different materials has been made with a view of evading the payment of the duties of any specified number of the tariff, the duties leviable on the article subject to the highest duty shall always be collected.

DISPOSITION SIXTH.

REGULATIONS TO BE APPLIED IN LEVYING DUTY ON PACKAGES AND RECEPTACLES-TARES.

1. Packages and receptacles capable of again being used to contain goods or for other purposes shall be dutiable according to the corresponding number of the tariff, unless in case of goods dutiable on gross weight, for which it is expressly provided that the weight of packages or receptacles shall, for tariff purposes, be included in the weight of the goods.

2. Packages and receptacles liable to higher duties than those established for their contents shall always be dutiable according to the number of the tariff to which they belong.

3. The following articles shall pay on gross weight, including packages and receptacles:

Included in Class I:

Marble, jasper, and alabaster, in the rough or cut into flat blocks, slabs, or steps.

Other natural or artificial stone, unwrought and in flat blocks, slabs, or steps.

* As for instance, the handle of an implement and the implement itself, the glass and frame of a mirror.