LETTER OF SUBMITTAL. 
DEPARTMENT OF COMMERCE, 
BurEAU oF Forrigy AND Domestic CoMMERCE, 
Washington, June 21, 1915. 
Sir: I beg to submit herewith a report on the cost of production of 
women’s muslin underwear, which is the first, of a series of reports to 
be issued by the Bureau of Foreign and Domestic Commerce coneern- 
ing the cost of production in different branches of the clothing 
industry, 
This investigation was undertaken in accordance with the act of 
Congress approved August 23, 1912. In addition to presenting the 
cost of production, the report contains information concerning im- 
ports and exports, working conditions, factory equipment, selling 
methods, and other trade conditions of interest in connection with the 
women’s muslin underwear industry, together with some practical 
suggestion with regard to efficient factory management, based on 
interviews with manufacturers and on the personal observations of 
the special agents. 
The women’s muslin underwear industry has practically no foreign 
competition in the United States. While the value of the importa- 
tions is about $300,000 per year, the estimated value of the product 
in the United States is from $30,000,000 to $40,000,000 per year. 
Practically all of the women’s muslin underwear made in this country 
is“trimmed more or less with lace and embroidery, the average cost 
being about 55 per cent of the total cost of the materials used. The 
present rate of duty on women’s muslin underwear, made of cotton 
and trimmed with lace or embroidery, is 60 per cent ad valorem, 
which is the highest ad valorem rate of duty in the cotton schedule 
and which differs but slightly from the rates under the tariff act of 
1909. 
The same rate of duty is placed upon all cotton laces and em. 
broideries. Manufacturers estimate that, of the trimmings used in 
making women’s muslin underwear, from 25 to 40 per cent of the lace 
and from 5 to 15 per cent of the embroidery are of domestic manu- 
facture. During recent years there has been a great increase in the 
quantity and improvement in the quality of the product of both the 
lace and the embroidery manufactured in the United States. 
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