That the term Article as used in the tariff is not to be restricted to articles put in a condition for final use, but is used in a broad sense and covers equally things manufactured, things unmanufactured, and things partially manufactured; thus it may happen that the finished manufacture of one industry may become an article for further manufacture in another industry.

Tariff Construction

SEC. 4. It frequently becomes a matter of considerable difficulty to determine the particular paragraph and rate of duty applicable to an importation. The following rules of construction may be considered as well settled after many judicial interpretations:

First. That the commercial designation of the article prevails over all others where such designation is "definite, uniform and general, and not partial, local or personal." Second. That in the absence of a commercial designation the ordinary or common designation is prevailing, and in that case the more special or particular description predominates over those more general or less definite.

Third. That in the classification of merchandise under enumerations by descriptive component materials, the component material of chief value will determine the rate of duty, it being specifically provided by Paragraph 386 of the Tariff Act of October 3, 1913, that:

"The words 'component material of chief value,' wherever used in this section, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article."

Fourth. If governed by use (in the absence of specific provisions to the contrary), the chief or predominant use will generally govern. Fifth. If none of the foregoing rules apply, the next resort must be the similitude clause, it being provided by Paragraph 386 of the Tariff Act of October 3, 1913:

"That each and every imported article, not enumerated in this section, which is similar, either in material, quality, texture, or the use to which it may be applied. to any article enumerated in this section as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeble, there shall be levied on such nonenumerated articles the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty."

The term not enumerated as here used has reference to articles not enumerated in the tariff by commercial designation or trade names; to articles not enumerated by descriptive component materials or processes of manufacture, and to articles not enumerated, according to the uses to which they may be applied, as set forth in the preceding sections of this Chapter.

Sixth. If none of these rules of construction are applicable, the last resort, after exhausting all others, is the general "catch-all clause,"

it being provided by Paragraph 385 of the Tariff Act of October 3, 1913 :.

"That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for in this section, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not provided for in this section, a duty of 15 per centum ad valorem."

It is further provided by Paragraph 386 of the Tariff Act of October 3, 1913, that:

"On articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words 'component material of chief value,' wherever used in this section, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates."

CHAPTER XIV

THE ENTRY FOR WAREHOUSE

Public Stores

SEC. 1. It is provided by Section 2954 of the Revised Statutes that:

"The Secretary of the Treasury may, at his discretion, lease such warehouses as he deems necessary, for the storage of unclaimed goods; or goods which for any other reason are required by law to be stored by the Government."

The one package in ten out of every invoice, or more, designated for examination by the appraiser is forwarded to a warehouse of this class. Such Government warehouses are designated "Public Stores." (Article 709, 709, Customs Regulations, 1915.)

Private Bonded Warehouses

SEC. 2. By Section 2960 of the Revised Statutes it is provided that:

"Private bonded warehouses shall be used solely for the purpose of storing warehoused merchandise, and shall be previously approved by the Secretary of the Treasury, and be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the merchandise stored in the warehouse; and all the labor on the merchandise so stored must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of customs in charge of the same, at the expense of the owner or proprietor."

The examination packages having been forwarded to the Public Stores, in conformity with Section 2901 of the Revised Statutes heretofore

cited, for examination and appraisement (Chapter VI, Section 10), the balance of the importation is forwarded to the private bonded warehouse designated by the importer on his warehouse entry in accordance with Section 2962 of the Revised Statutes, which provides that:

"Any merchandise subject to duty, with the exception of perishable articles, also gunpowder, and other explosive substances, except firecrackers, which shall have been duly entered and bonded for warehousing, in conformity with existing laws, may be deposited, at the option of the owner, importer, consignee, or agent, at his expence and risk, in any public warehouse owned, or leased by the United States, or in the private warehouse of the importer, the same being used exclusively for the storage of warehoused merchandise of his own importation or to his consignment, or in a private warehouse used by the owner, occupant, or lessee, as a general warehouse for the storage of warehoused merchandise; such place of storage to be designated on the warehouse-entry at the time of entering such merchandise at the custom-house."

Duties Chargeable at Time of Withdrawal.

SEC. 3. Under Paragraph S of Section III of the Tariff Act of October 3, 1913, it is further provided that:

"Any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles."

Weight at Which Dutiable

SEC. 4. It is also provided by Paragraph Q of Section IV of the Tariff Act of October 3, 1913:

"That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no