Upon  the  outer  surface  of  one  portion  of  the  scapularies  theix-  is  stitched  a  represen-
tation of  our  Saviour's  passion,  and  on  the  other  the  sacred  heart  of  Chri.st,  both
representati(ms  printed  on  cotton  cloth.
In  G.  A.  425  the  board  held  that  similar  represenfaticuis  jirinted  iii>on  cotton  cloth
separately  imported  were  dutiable  as  printed  matter.  In  the  present  cajw.  however,
the  jirinted  matter  is  a  portion  of  a  completed  article  and  is  merely  an  inc  iilenlal
feature  thereof.
240  WOOL  AND  MANUFACTURES  OF  WOOL.
We  find  tliP  soajiularies  are  manufartures  made  wholly  or  in  part  of  wool.  The
claim  of  the  importers  that  duty  should  have  been  assessed  upon  this  ])ortion  of  the
merchandise  at  25  per  cent  ad  valorem,  under  paragraph  423,  N.  T.,  is  overruled,
aud  the  action  of  the  collector  relative  thereto  affirmed.     (1I8J58— •-.  A.  833.)


Nkw  York,  Anrjust  S6,  lS9f.
Russian  wooi.— Paper  ruiu.es  ok  Russia.— We  find  as  facts  in  the  present  case
that  on  or  about  the  26th  day  of  September,  1890,  there  were  shipped  from  Mo.scow,
Russia.  115  bales  of  class  3  wool,  invoiced  at  5i  paper  rubles  per  pood.  Entry  was
made  at  the  port  of  Philadelphia  on  the  20th  day  of  October,  1890.
Attached  to  the  invoice  is  a  certificate  of  the  U.  S.  vice-consul  at  Moscow  to  the
effect  that  "the  true  market  value  of  the  currency,  paper  rubles  of  Russia,  in  which
currency  the  invoice  of  merchandise  in  question  is  made  out,  is  60.15  cents  esti-
mated in  United  States  gold  dollars,  as  indicated  by  the  latest  quotations  at  St.
