The times., 1897-08-19
The DUTY UPON RIBBONS
Treasury Department Renders a
Decision Regarding 1t.
They Are Dutiable as Manufac
lures of Silk at 50 Per Cent
Ad yaIorem Rate.

Assistant Secretary Howell has written
to the collector OF customs at the port f
New York as follows:
Sir: The department is in receipt OF
your letter Of the 9TH instant, in which you
state that you have held conference with
the representative experts OF your office.
the naval office, and the appraiser office
upon the proper classification of silk rib
bons for duty, which has resulted in II
positive disagreement between the naval
officer and yourself
"You report that it is agreed that ribbons
! (otheI than 1elyetl of silk, or of which
SILK is tie component of chief value, are
clasSifiable either under paragraph $50
as trimmings" at 60 per cent ad valoren!.
or under paragraph 391 OF the present
tariff law as manufactures of silk, or OF
which silk is the component material OF
chief value, net specially provided for" at
| 90 per ceat ad vaioren, the naval office
holding firmly to the view that silk rib
bons should be classified as trimmings,
! basing it's conclusion specifically upon tie
opinion CT Justice Batchford, in the case
Of Robertson versus Edelhoff (Synopsis
$3.50, While your office contends that the
!
ton which Includes large and We'll de
fined class of articles, and that the term
trimmings is far more elastic, aud may
be regarded AS descriptive term which
embraces a variety of distinct classes, but
| which by common usage, and notwithstan d
! ing many changes in the tanff, has received
/ q well defined commercial significance and
! covers a particular class of articles recog-
! Y,fv in RI
III reply / have 70 inform you that
| this department has carefully considered
the arguments presented, both on behalf
OF your office and the naval office, ana
J has reached the conclusion that six
ribbons are properly classifi able for
duty at tie rate OF so per cent ad valorem
az manufactures OF silk, or of which
silk is the component material of chief
value, not specially provided for, under
paragraph 39l of the act of July PA.
1897. In reaching this conclusion the
| department has taken into consider alton
the fact that the term ribbons is a we'll
known commercial designation ana seems
| 10 have been 50 considered by Congress
| in making special provision under para
graph $50 OF the present tariff act for
| ribbons made of cotton or other vegetable
llDeEs HOW lIHsl dHOinS lBdb ulintilngS 5
| of flax, cotton, or other vegetable fiber
are specially provided for in paragraph
( 33S or the same act
The department has also taken into
1 consideration the fact that, under the
tariff aois OF March ?, 1861; June 30,
/ 1864, and as continued in the Revised
| Statutes, both silk ribbons and silk trim
Rings Were specially provided for. Con
! gress therefore recognized the distinction
/ between ribbons and trimmings The
acts Of February s, 1875; March 3. 1888;
October /, 1890, and August IS, 1894,
contained no specific enumeration for
silk ribbons or trimmings and such
merchandise was, under the acts last
mentioned uniformly classified under the
| provisions for manufactures OF silk, or
OF which SILK is the Component material
Of chief vciue, not specially provided for
Itis Therefore reasonable TO presume that
had the present Congress Contemplated plac-
Jag DUTY of so per cent ad valorem on
silk ribbons, the article would have been
specially enumerated in paragrap pin $50
Of the present tariff act. You Will be
uyerned accordingly. Respectfully yours
wv. B. HOWELL,
| - ssistant Secretary ~