Paragraph  362  provides  for  "all  manufactures  of  wool  of  every  descriptiou  made
wholly  or  in  part  of  wool  -  *  *  valued  at  above  eighty  cents  per  pound,  thirty-
five  cents  per  pound  and  in  addition  thereto  forty  per  centum  ad  valorem."

Paragraph  363  reads:  "  Flannels,  blankets,  hats  of  wool  knit  goods,  and  all  goods
made  on  knitting-frames  *  ^  *  valued  at  above  eighty  cents  per  pound,  thirty-
iive  cents  per  pound  and  in  addition  thereto  forty  per  centum  ad  valorem."

So  far  as  the  component  parts,  silk  and  wool,  are  concerned,  the  term  "of  which
silk  is  the  component  material  of  chief  value"  is  no  more  specific  than  "composed
in  part  of  wool,"  and  the  rates  applicable  to  the  two  materials  would  be  equally
operative,  but  the  words  "knit  goods"  are  more  descriptive  of  the  knit  underwear
in  question  than  either  of  the  former  terms  and  controls  the  classitication.
The  merchandise  upon  appeal  being  valued  at  over  80  cents  per  pound,  tlie  assess-
ment of  duty  upon  the  same  at  35  cents  per  pound  and  40  per  cent  ad  A'alorem  was,
in  our  opinion,  correct,  and  is  affirmed.     (10532* — O.  A.  202.)


New  York,  December  16, 1890.
Wool  KNIT  CAPS. — The  importers  claim  that  the  goods  in  dispute  are  "Scotch
bonnets,  caps,  or  hoods,"  dutiable  at  30  per  cent  ad  valorem,  under  the  provisions  of
paragraph  400  of  the  act  of  March  3,  1883,  or,  if  they  are  not  bonnets  or  hoods,  they
are  properly  dutiable  as  such  under  the  similitude  clause  of  section  2499  of  the
Eevised  Statutes  of  the  United  States.
