ACT NO. 230 - AN ACT TO REVISE AND
AMEND THE TARIFF LAWS OF THE PHILIPPINE ARCHIPELAGO
Section 1. The provisions
of General Order Number Forty-nine, Office of the United States
Military Governor in the Philippine Islands, dated October
twenty-third, eighteen hundred and ninety-nine, relating to customs
duties on imports and exports of the Philippine Islands, and tonnage
duties and wharf charges therein, and the several orders supplemental
thereto and amendatory thereof, are hereby amended to read as follows:
Sec. 2. Duties shall be collected on all articles,
goods, and merchandise imported in the Philippine Islands at the rates
hereinafter provided, except when expressly exempted from duty by this
Act.
Sec. 3. Merchandise in transit at the time the
present revision goes into effect may be entered under the provisions
of law existing at the time of shipment: Provided, however, that this
privilege shall not be extended beyond the period of sixty days after
the date of the enforcement of the present tariff of duties and taxes.
Sec. 4. Duties shall be collected at the rates
hereinafter provided on such articles, goods and merchandise exported
from the Philippine Islands as are hereinafter specifically prescribed
in this Act.
Sec. 5. The following rules and regulations shall
be observed in the construction and enforcement of the various
provisions of this Act:
GENERAL
RULES
CUSTOMS TREATMENT OF TEXTILES
RULE 1. Number of threads and its ascertainment. — By
the number of threads in a textile shall, unless otherwise stipulated,
be meant the totality of all the threads comprised in the warp and weft
in a square of six millimeters. The warp of textiles is to be
considered as to totality of the threads which lie longitudinally,
whether they form the foundation of the same, or whether they have been
added in order to form patterns or give the stuff more body. The weft
shall be considered the totality of the threads which cross the warp of
the textile, and combine the same conditions of helping to form
patterns or to add to the body of the stuff. In order to determine, for
customs treatment of textiles, the number of threads and the proportion
in which the threads subject to the highest duty are found in the
textile, the instrument known as the "thread counter" shall be employed.
Should there be a doubt as to the ascertainment of the number of
threads in a textile, owing to the textile being more closely woven in
some parts than in others, the most closely woven part and the most
loosely woven part shall be taken, and the average number of threads
resulting from the two shall serve as a basis for levying duty.
When the nature of the tissue permits it, the thread shall always be
counted on the obverse side of the stuff.
In all woolly or melton-like textiles, and generally in all textiles in
which the threads have become indistinct, by carding or fulling, the
threads, shall be counted on the reverse side of the stuff by rasping
or burning the hair when necessary.
In exceptional cases, where after these operations the ascertainment of
the number of threads remains doubtful, a sufficient part of the
textiles shall be unraveled.
Should this likewise be impossible, as for instance, in case of
ready-made articles, the textile shall be subject to the highest duty
of the group to which it belongs, and should the textile be mixed, it
shall be dutiable according to the class in which the most highly taxed
material entering into the mixture is comprised.
CUSTOMS
TREATMENT OF MIXED TEXTILES
RULE 2. Admixtures of two materials. — Textiles of
all kinds, composed of two materials, shall be dutiable as follows:
(a) Cotton textiles containing threads of hemp, jute,
linen, ramie, or other vegetable fiber shall be dutiable according to
the corresponding numbers of group three, Class Four, with the surtaxes
established in each case: 1 Provided, The number of these threads of
hemp, jute, linen, ramie, or other vegetable fibers, counted in the
warp and weft, does not exceed one-fifth of the total number of threads
composing the textile.
When the number of threads of hemp, jute, linen, ramie, or other
vegetable fiber exceeds one-fifth of the total, the textiles shall be
subject to the corresponding duties of Class Five.
(b) Cotton textiles containing threads of wool, flock
wool, hair, or wastes of these materials, shall be dutiable according
to the corresponding numbers of group three, Class Four, with the
surtaxes established in each case: 1 Provided, That the number of
threads of wool, flock wool, hair, or their wastes, counted in the warp
and weft, does not exceed one-fifth of the total number of threads
composing the textile.
When the number of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the textiles shall be subject to the
corresponding duties of Class Six, as textiles mixed with wool.
(c) Cotton textiles containing threads of silk or
floss silk shall be dutiable according to the corresponding numbers of
group three, Class Four, with the surtaxes established in each case: 1
Provided, that the number of silk or floss-silk threads, counted in the
warp and weft, does not exceed one-fifth of the total number of threads
composing the textile.
When the number of threads of silk or floss silk exceeds one-fifth of
the total, the textiles shall be subject to the corresponding duties of
Class Seven. 1
(d) Textiles of hemp, jute, linen, ramie, or other
vegetable fibers containing threads of wool, flock wool, hair, or their
wastes shall be dutiable according to the corresponding numbers of
group two, Class Five, with the surtaxes established in each case: 2
Provided, That the number of these threads of wool, flock wool, hair,
or their wastes, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the textile.
When the number of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the textiles shall be subject to the
corresponding duties of group three, Class Six, as textiles mixed with
wool. 2
(e) Textiles of hemp, jute, linen, ramie, or other
vegetable fibers containing threads of silk or floss silk shall be
dutiable according to the corresponding numbers of group two, Class
Five, with the surtaxes established in each case: 2 Provided, That the
number of these threads of silk or floss silk, counted in the warp and
weft, does not exceed one-fifth of the total number of threads
composing the textile.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the textiles shall be subject to the corresponding duties of
Class Seven. 3
(f) Textiles of wool, flock wool, or hair, containing
threads of silk, or floss silk, shall be dutiable according to the
corresponding numbers of group three, Class Six, with the surtaxes
established in each case: 3 Provided, that the number of silk or
floss-silk threads does not exceed one-fifth of the total number of
threads composing the textile.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the textiles shall be subject to the corresponding duties of
Class Seven. 3
RULE 3. Admixtures of more than two materials. —
Textiles composed of more than two materials shall be dutiable as
follows:
(a) Textiles containing an admixture of wool and
cotton, or of wool and other vegetable fibers and, at the same time,
threads of silk or of floss silk, shall be subject to the corresponding
duties of Class Six, as mixed woolen textiles, whatever be the
proportion of the threads of vegetable fibers, and shall in addition be
liable to the surtax leviable on the silk or floss-silk threads:
Provided, That the number of these threads counted in the warp and weft
does not exceed one-fifth of the total number of threads composing the
textile.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the textiles shall be subject to the corresponding duties of
Class Seven.
(b) Textiles containing an admixture of cotton and
other vegetable fibers and at the same time threads of silk or floss
silk shall be subject to the corresponding duties of Class Five, and
assimilated to textiles of jute, hemp, etc., whatever be the proportion
of the cotton threads; they shall, in addition, be liable to the surtax
leviable on the silk or floss-silk threads: Provided, that the number
of these threads, counted in the warp and weft does not exceed
one-fifth of the total number of threads composing the textile.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the textiles shall be subject to the corresponding duties of
Class Seven.
(c) Textiles of an admixture of wool, cotton, and
other vegetable fibers, containing no silk threads, shall be subject to
the corresponding duties of Class Five, and shall, in addition, be
liable to the surtax leviable on woolen threads: Provided, That the
number of these threads, counted on the warp and weft, does not exceed
one-fifth of the total number of threads composing the textile.
When the number of woolen threads exceeds one-fifth of the total, the
textiles shall be subject to the corresponding duties of Class Six, as
woolen textiles.
RULE 4. Silk textiles. — All textiles containing silk
or floss-silk threads the number of which, counted in the warp and
weft, exceeds one-fifth of the total number of threads composing the
textile, shall be considered as textiles of silk.
When the number of silk or floss-silk threads, counted in warp and
weft, exceeds one-half of the total, the textiles shall be considered
and dutiable as pure silk.
EXCEPTIONS
For knitted stuffs, tulles, laces, blondes, and ribbons, composed of an
admixture, exception to the preceding rules shall be made in the
following cases:
RULE 5. Knitted and netted stuffs. — All kinds of
knitted stuffs and tulles, laces, and blondes, when mixed, shall be
dutiable according to the corresponding numbers of the class comprising
the threads of the material most highly taxed, whatever be the
proportion of such threads in the textile.
Knitted stuffs, laces, blondes, and tulles, comprised in Class Seven,
shall be considered as textiles mixed with silk when they contain
threads of cotton and other vegetable fibers, or of wool or flock wool,
whatever be the proportion of such threads in the mixture.
RULE 6. Ribbons. — Ribbons and gallons mixed with
cotton and other vegetable fibers or with vegetable fibers and wool,
containing no silk, shall be subject to the corresponding duties of the
class comprising the threads most highly taxed.
Ribbons or galloons containing silk, in whatever proportion, shall be
dutiable as textiles according to the corresponding numbers of Class
Seven.
RULE 7. Trimmings. — Trimmings shall be dutiable on
the total weight, as if exclusively composed of the apparent or visible
textile material.
Trimmings composed on their apparent or visible part of various textile
materials shall be subject to the corresponding duties of the class
comprising the material most highly taxed. When the predominating
component material consists of metallic threads of any kind, the
trimming shall be dutiable according to Class Seven.
Trimmings are distinguished from ribbons and galloons by the latter
being real textiles, with warp and weft, while trimmings are plaited.
SURTAXES
RULE 8. Establishment of surtaxes. — The surtaxes
applicable, owing to broché, embroidery, metal threads, or
making up, shall always be computed on the duties leviable on the
textile by taking into account, if necessary, the increase of such
duties in case of admixture.
For the collection of the total duty, the surtaxes applicable for
either of the above-mentioned reasons shall, when necessary, be added
together.
RULE 9. Brochés. — Textiles, brochés or
woven-like brocades, with silk or floss silk shall be liable to the
duties leviable thereon, plus the surtaxes established in ever case. 4
Brochés or brocaded textiles are all textiles with flowers or
other ornaments applied by means of a shuttle in such manner that the
threads do not occupy the entire width of the stuff but only the space
comprising the flower or pattern.
RULE 10. Embroidery. — Textiles embroidered by hand
or machine after weaving or with application of trimmings shall be
liable to the duties leviable thereon, plus the surtaxes established in
every case. 5
Embroidery is distinguished from patterns woven in the textile as the
latter are destroyed by unraveling the weft of the textile, while
embroidery is independent of the warp and weft and can not be unraveled.
RULE 11. Metallic threads. — Textiles and trimmings
containing metallic threads, in whatever proportion, shall be liable to
the duties leviable thereon, plus the surtaxes established in every
case. 6
Textiles exclusively composed of metallic threads shall be dutiable
according to Class Seven.
RULE 12. Made-up articles. — Textiles manufactured
into articles of all kinds shall be liable to the duties leviable
thereon, plus the surtaxes established in every case. 7
Ready-made clothing, wearing apparel of all kinds and of any style,
and, generally, all articles made up by the seamstress or tailor,
shall, for their total weight, be liable to duties leviable on the
principal component textile on their most visible exterior part.
For the application of the corresponding surtaxes, clothing and
articles, half finished, cut or basted, shall be considered as made-up
articles and clothing.
RULES
APPLICABLE TO GOODS NOT SPECIALLY MENTIONED AND TO ARTICLES COMPOSED OF
SEVERAL MATERIALS
RULE 13. Articles not enumerated in the tariff shall,
for the application of duty, be assimilated to those which they most
closely resemble, 8 and shall in the first instance be so classified by
the collector of the port of entry into which the articles are brought.
When an article presented for appraisal is not mentioned in a number of
the tariff or in the repertory, and when doubts arise as to its
assimilation to articles specified in the tariff, the interested party
or the imported may request the collector at the port of entry to
indicate the number according to which such article is dutiable.
In such case, the appraisal shall be made according to the number so
indicated.
RULE 14. Articles which, by reason of their nature or
their application, are composed of two or more materials or of
different parts, as, for instance, the handle of an implement and the
implement itself; the glass and frame of a mirror, shall, for the total
weight, be taxed according to the material chiefly determining the
value of the article.
RULE 15. That each and every imported article, not
enumerated in this Act, which is similar, either in material, quality,
texture, or the use to which it may be applied, to any article
enumerated in this Act 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 chargeable, there shall
be levied on such non-enumerated article the same rate of duty as is
chargeable on the article which it resembles paying the highest rate of
duty; and 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 Act, 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.
REGULATIONS
TO BE APPLIED TO LEVYING DUTY ON PACKAGING, PACKAGES, AND RECEPTACLES
RULE 16. Exterior common packing, packages,
receptacles, and coverings of imported merchandise in use and imported
with such merchandise, shall be dutiable under their corresponding
paragraphs of the tariff except in the case of goods dutiable by gross
weight or ad valorem.
Packages and receptacles dutiable at a higher rate than that
established for their contents, shall be assessed under their
corresponding paragraphs: Provided, that the usual and regular
receptacles in current form for the bona fide transportation of the
goods they contain shall be dutiable together with the same, if the
latter are dutiable by gross weight or ad valorem.
RULE 17. In all cases in which dutiable merchandise
shall by its tariff number be dutiable upon the gross weight, the
dutiable weight of such merchandise shall include the weight of all
covers, receptacles, wrappers, packages and packing of every
description, whether exterior, interior, or immediate, without any
allowance for tare.
RULE 18. In all cases in which dutiable merchandise
shall by its tariff number be dutiable upon net weight, the dutiable
weight of such merchandise shall not include the weight of any exterior
cover, receptacle, package, wrappers, or packing, but shall include all
interior or immediate receptacles.
RULE 19. When in a single receptacle are imported
goods dutiable by net weight, together with others dutiable by gross
weight, the former shall be assessed by their net weight in accordance
with the preceding Rule Numbered Eighteen; and the latter shall be
assessed together with the weight of the entire exterior receptacle;
or, in case there should be more than one class of goods dutiable by
gross weight, they shall be assessed together with the weight of the
entire exterior receptacle proportionately divided between them in
accordance with their respective net weights.
In the case of goods dutiable by net weight packed together with goods
dutiable by unities, the former shall be assessed as above prescribed,
and the latter shall pay by unities; the exterior receptacle will then
be dutiable by its corresponding paragraph. For the purposes of this
rule, goods dutiable ad valorem and goods free of duty shall be
considered and appraised as by net weight.
RULE 20. Where merchandise, dutiable upon its net
weight, where not otherwise specially provided for, is customarily
contained in packing, packages, or receptacles of uniform or similar
character, it shall be the duty of the Collector of the Islands from
time to time to ascertain by tests the actual weight or quantity of
such merchandise and the actual weight of the packages, packing, or
receptacles thereof, respectively, in which such merchandise is
customarily imported, and, upon such ascertainment, to prescribed
regulations for estimating the dutiable weight or quantity of such
merchandise, and thereafter such merchandise imported in such customary
packing, packages, and receptacles shall be entered, and the duties
thereon levied and collected, upon the basis of such estimated dutiable
weight or quantity.
PROHIBITED
IMPORTATIONS
Sec. 6. The importation of the following articles
is prohibited:
(1) Dynamite, gunpowder, and similar explosives, and
firearms of all descriptions and detached parts thereof, unless the
importer shall produce a special authorization for landing issued to
him by the Civil Governor.
(2) Books, pamphlets, or other printed matter,
paintings or illustrations, figures, or other objects, of an obscene or
indecent character.
(3) Roulette wheels, gambling layouts, dealing boxes,
and all other machines, apparatus, or mechanical devices used in
gambling, or used in the distribution of money, cigars, or other
articles, when such distribution is dependent upon lot or chance.
Sec. 7. The following abbreviations shall be
employed in the tariff:
G.W. = gross weight Kilo. = kilogram,
N.W. = net weight Kilos. = kilograms
Hectog. = hectogram. Hectol. = hectoliter.
Sec. 8. Duties shall be paid in United States
money except that:
The following coins now in circulation in the Philippine Islands shall
be received for customs duties and taxes at the following rates in
money of the United States: Peso, fifty cents; medio peso, twenty-five
cents; peseta, ten cents; media peseta, five cents; but such rates
shall be changed in accordance with a quarterly proclamation of the
Civil Governor.
Sec. 9. The metrical system of weights and
measures as authorized by sections thirty-five hundred and sixty-nine
and thirty-five hundred and seventy of the Revised Statutes of the
United States, and at present is use in the Philippine Islands, shall
be continued.
The meter is equal to 39.37 inches.
The liter is equal to 1.0567 quarts, wine measure.
The kilogram is equal to 2.2046 pounds avoirdupois.
Sec. 10. Importations from the United States are
dutiable under the provisions of this Act, but no customs duties shall
be imposed on articles, goods or merchandise transported only from one
place or port to another place or port in the Philippine Islands.
Sec. 11. The rates of duties to be collected on
articles, goods and merchandise imported into the Philippine Islands
shall be as follows:
CLASS ONE. — Stones, earths, ores, glass, and ceramic products.
GROUP 1. — STONES AND EARTHS EMPLOYED IN BUILDING ARTS, AND
MANUFACTURES.
1. Marble, onyx, jasper, alabaster, and similar fine
stones:
(a) In the rough, or in dressed
pieces squared or prepared
for shaping, G.W. 100
kilos $0.50
(b) Slabs, plates, or steps of any
dimension, polished or not,
G.W. 100 kilos
2.00
Marble affixed to or packed
with and belonging to furniture
shall be liable to the same duty
as the furniture.
(c) Sculptures, high and bas relief,
vases, urns, and similar articles
for house decoration, G.W. 100
kilos 10.00
(d) Wrought or chiseled into all
other articles, polished
or not, G.W. 100
kilos 6.00
2. Stones, other, natural or artificial:
(a) In the rough, unwrought,
in rough blocks or
cubes, G.W. 100
kilos .04
(b) Crushed stone for pavements
and foundations, G.W. 100
kilos .10
(c) Slabs, plates, or steps, G.W. 100 kilos .50
(d) Millstones and grindstones,
G.W. 100 kilos
0.25
(e) Wrought into all other articles,
N.W. 100 kilos
1.00
3. Earths employed in manufactures and arts:
(a) Lime, gypsum, chalk, or cement,
G.W. 100 kilos
.04
(b) Other, G.W. 100
kilos .20
4. Gypsum manufactured into articles:
(a) Statuettes, N.W. 100
kilos 3.00
(b) Other articles, N.W. 100
kilos $0.75
5. Chalk manufactured into articles:
Billiard chalk, red chalk,
including French and
tailors' chalk, N.W. kilo .03
GROUP 2. — COAL.
6. Coal and coke, G.W. 1,000
kilos .25
GROUP 3. — SCHISTS, BITUMENS, AND THEIR DERIVATIVES.
In case of doubt as to the clearance of crude petroleum, the following
rules shall be observed:
1. A sample of two hundred cubic centimeters shall be
taken from each fifty cases or less comprised in the declaration and
belonging to the same kind of goods. If the oil is imported in bulk or
in tanks, samples of equal quantities shall be taken from each
receptacle in which the oil is contained, sufficient to make more than
two liters in all after mixing.
2. These samples shall be thoroughly mixed in a large
receptacle, and when the discharge of the shipment is terminated, two
liters are taken therefrom and put into separate bottles, which are
sealed and furnished with labels signed by the customs employees and
the interested party. These bottles shall be forwarded to the customs
chemical expert in order to be assayed.
3. Immediately after this operation the goods shall
be cleared and the corresponding duty applied, but the interested party
shall always be bound by the results of the analysis, and the clearance
shall not be deemed definite until that result be known.
4. The samples must be assayed within one month, and
the interested party has the right to be present when the samples are
opened and analyzed, provided that he has made a written request to
this effect at the time of identifying the samples by affixing his
signature to the labels. He may also appeal to the Collector of the
Islands from the report of the experts.
5. Should the interested party in his appeal request
that a new analysis be made, this operation shall be effected at his
expense if the report of the experts be sustained. In contrary cases
the expense shall be borne by the Government.
6. The following shall be considered:
(a) As crude oil derived from the distillation of
slates or schist, those obtained from first distillation having a
specific gravity of from nine hundred to nine hundred and twenty, at a
temperature of twenty-one and one-ninth centigrade, or, measured on a
Baumé scale for fluids lighter than water, which give reading
from about twenty-seven (corresponding to a specific gravity of about
nine hundred) to twenty-two (corresponding to a specific gravity of
about nine-hundred and twenty-four).
(b) As crude and natural petroleum, that imported in
the state in which found when extracted from the well, and which had
undergone no operation whatever, whereby the natural chemical
composition is altered or modified. When gradually and continuously
distilled up to a temperature of three hundred degrees centigrade, this
petroleum must leave a residuum exceeding twenty per cent of its
primitive weight.
7. Tar and mineral pitch, bitumen, schist,
unrefined creosote, asphalt and also
asphalt paving blocks, G.W. 100
kilos $0.10
The customs authorities must take care that under the denomination of
tar, or mixtures containing tar, no oils derived from schist are
imported. Tar must not contain in appreciable proportions volatile
products or contain in appreciable proportions volatile products or
oils which might be extracted by means of distillation at three hundred
degrees Centigrade. Though imported under the name of asphalts, or
bitumen, impure paraffin or other products must be included in number
one hundred and two of Class Three.
8. Crude oils derived from schist,
including crude petroleum and
axle grease for cars and carts,
G.W. 100 kilos
.10
Crude mineral oils mixed with crude animal oils, as well as crude
mineral oils mixed with crude vegetable oils when these oils are
exclusively destined to lubricating machinery, are likewise dutiable
according to this number.
9. Petroleum and other mineral oils
rectified or refined, intended for
illumination or lubrication, N.W. 100 kilos 1.25
10. Benzine, gasoline, and mineral
oils not specially mentioned,
including vaseline, G.W. 100
kilos 1.25
All mineral oils not having the properties described in paragraph (a)
of rule six of the rules of this group shall be considered as refined.
GROUP 4. — ORES
11. Ores other than copper, gold, and silver,
G.W. 1,000 kilos
$0.25
GROUP 5. — CRYSTAL AND GLASS
12. Common or ordinary hollow glassware
and electrical insulators, G.W. 100 kilos $0.80
(a) Siphons for aerated waters,
G.W. 100 kilos
2.80
13. Crystal, and glass imitating crystal:
(a) Articles cut, engraved, painted, enameled, or
gilt,
G.W. 100 kilos
12.00
(b) The same, neither cut, engraved, painted,
enameled,
nor gilt, G.W. 100
kilos 5.60
(c) Lamp chimneys, plain or ground, not decorated,
per 100 chimneys .25
NOTE — Decanters, glasses, tumblers, cups, goblets, saucers, plates,
dishes, pitchers, bowls, candlesticks, pillar lamps, bracket lamps, and
other articles of table service and lighting, white or colored, and
statuettes, flower stands, vases, urns, and similar articles for toilet
purposes or house decoration are included in this paragraph.
14. Plate glass or plate crystal:
(a) Slabs for paving or roofing,
G.W. 100 kilos
1.65
(b) For windows or in other
articles, provided that they
are neither polished, beveled,
engraved, nor annealed,
G.W. 100 kilos
2.20
(c) Window glass set in lead and
polished, or beveled plate glass,
G.W. 100 kilos
4.50
(d) Articles engraved or enameled,
G.W. 100 kilos
10.00
15. Mirrors and looking glasses of glass or crystal:
(a) Common mirrors, not exceeding two
millimeters in thickness, coated with
red or black mercurial varnish,
G.W. kilo .06
(b) Other mirrors, not beveled,
G.W. kilo .10
(c) Beveled mirrors,
G.W. kilo .18
16. Other articles and manufactures of glass:
(a) Spectacles, eyeglasses and goggles,
and glasses for the same, per
dozen .25
(b) Incandescent electric lamps, mounted
or not — per hundred $2.00
(c) Other articles, neither cut, engraved, painted,
enameled, nor gilt,
G.W. 100 kilos
4.00
(d) The same, either cut, engraved, painted,
enameled, or gilt,
G.W. 100 kilos
8.00
NOTE. — Washbowls, wash basins, soap dishes, toothbrush holders, and
washstand pitchers are included in this number: Provided, That none of
the articles classified under paragraphs thirteen and sixteen shall pay
a less rate of duty than thirty per centum ad valorem, and none of the
articles classified under paragraphs twelve, fourteen, and fifteen,
shall pay a less rate of duty than twenty per centum ad valorem.
GROUP 6. — POTTERY, EARTHENWARE, AND PORCELAIN.
17. Common clay:
(a) In common bricks, fire bricks and
squares, unglazed, for building and
industrial purposes,
G.W. 1,000 kilos
$ 0.30
(b) Pressed, vitrified, or glazed bricks or squares,
G.W. 1,000 kilos
.60
(c) In tubes or pipes, not varnished, vitrified, or
glazed,
for building or drainage purposes,
G.W. 100 kilos
0.10
(d) In tubes or pipes, varnished, glazed, or
vitrified, for
industrial or drainage purposes,
G.W. 100 kilos
.20
18. Ceramic titles:
(a) Varnished, vitrified, or not, plain and
undecorated,
G.W. 100 kilos
.32
(b) The same, glazed, ornamented, or decorated,
G.W. 100 kilos
1.20
19. Hollow ware, glazed or not, of clay or stoneware:
(a) Household or kitchen utensils, except dishes
or tableware, not gilt, painted, or
ornamented in relief,
G.W. 100 kilos
.64
(b) Dishes, tableware, or other articles, not gilt,
painted, or ornamented in relief,
G.W. 100 kilos
1.60
(c) Flowerpots of common earthenware and common
bottles of the same,
G.W. 100 kilos
.80
(d) Articles, gilt, painted, or ornamented in relief,
G.W. 100 kilos
$4.40
20. Faience, in dishes or hollow ware:
(a) Neither painted, gilt, nor ornamented in relief,
G. W. 100 kilos
2.80
(b) Gilt, painted, or with ornaments in relief,
G.W. 100 kilos
6.00
21. Porcelain, in dishes or hollow ware:
(a) Neither painted, gilt, nor in relief,
G.W. 100 kilos
5.60
(b) Painted, gilt, or with ornaments in relief,
G.W. 100 kilos
9.60
Provided, That none of the articles classified under letter (b) of this
paragraph shall pay a less rate of duty than sixty per centum ad
valorem.
22. Porcelain, plain, in door knobs, electric
insulators, and similar articles not
decorated, not otherwise provided for,
G.W. 100 kilos
4.00
23. Statuettes, flower stands, vases, high and bas
relief, articles for toilet purposes and house
decoration, all of said articles of clay, faience,
stoneware, porcelain, or bisque,
G.W. kilo .25
GROUP 7. — PRECIOUS STONES, PEARLS AND IMITATIONS OF THE SAME, UNSET.
24. Precious stones and doublets, unset: Ad valorem,
fifteen per centum.
25. Pearls, unset: Ad valorem, fifteen per centum.
26. Imitations of precious stones and of pearls,
unset: Ad valorem, fifteen per centum.
CLASS TWO. — METALS AND ALL MANUFACTURES IN WHICH A METAL ENTERS AS A
PRINCIPAL ELEMENT.
GROUP 1. — GOLD, SILVER, AND PLATINUM, AND ALLOYS OF THESE METALS, AND
GOLD AND SILVER PLATE.
27. Gold and platinum or alloys thereof:
(a) In jewelry, plate, and goldsmiths' wares, not
otherwise provided for,
N.W. hectog. $12.50
(b) Same set with pearls or precious stones, not
otherwise
provided for,
N.W. hectog. 25.00
(c) Same set with doublets, imitation precious stones,
or imitation pearls,
N.W. hectog. $17.50
(d) Same manufactured into articles other than jewelry
or plate, except as otherwise specially provided,
N.W. hectog. 3.00
28. Silver:
(a) In jewelry or plate and silversmiths' wares, not
set
with pearls or precious stones,
N.W. hectog. 3.00
(b) In same set with pearls or precious stones,
N.W. hectog. 15.50
(c) In same set with doublets, imitation precious
stones,
or imitation pearls,
N.W. hectog. 8.00
(d) Silver manufactured into articles other than
jewelry
or plate,
N.W. hectog. .80
29. Gold and silver plated wares:
(a) Gold and silver plated jewelry,
N.W. kilo 2.40
(b) Gold and silver plated wares other than jewelry,
N.W. kilo 2.00
Provided, That none of the articles classified under paragraphs
twenty-seven, twenty-eight, and twenty-nine shall pay a less rate of
duty than twenty per centum ad valorem
GROUP 2 — CAST IRON
Articles of malleable cast iron are dutiable as manufactures of wrought
iron.
30. Pigs, G.W. 100
kilos $0.10
31. Articles not coated or ornamented
with another metal or porcelain,
neither polished nor turned:
(a) Bars, beams, plates, grates for furnaces, columns,
and pipes,
G.W. 100 kilos
.35
(b) Lubricating boxes for railway trucks and carriages
and railway chairs,
G.W. 100 kilos
.30
(c) Articles, other, not elsewhere mentioned,
G.W. 100 kilos
.75
32. Articles of all kinds not coated or ornamented
with another metal or porcelain, either
polished or turned,
N.W. 100 kilos
1.20
33. Articles of all kinds, enameled, bronze gilt,
tinned, or coated, or ornamented with other
metals or porcelain,
N.W. 100 kilos
$2.00
GROUP 3. — WROUGHT IRON AND STEEL
34. Iron, soft or wrought, in ingots or "tochos,"
steel in ingots,
G.W. 100 kilos
.24
35. Wrought iron or steel, rolled:
(a) Rails, G.W. 100
kilos .30
(b) Bars and beams, neither perforated, riveted, with
screws, nor cut to measure, of all kinds (excepting
fine crucible steel), including rods, tires, and
hoops.
G.W. 100 kilos
.60
The rods in question are iron or steel rods not exceeding eight
millimeters in thickness, employed in the manufacture of iron wire.
(c) The same, of crucible steel,
G.W. 100 kilos
1.05
Crucible steel is distinguishable from bar and other pieces of iron or
common steel by its sharp edges. The surface is very smooth, of a
bluish color darker than that of iron, and its fracture is close
grained.
(This steel is generally imported in round, triangular, square,
octagonal, or flat bars.)
36. Wrought iron and steel sheets, rolled:
(a) Neither polished nor tinned, and hoop iron,
G.W. 100 kilos
.78
By hoop iron (fleges) shall be understood unpolished, flat bands or
circles less than three millimeters in thickness.
(b) Tinned and tin plate,
G.W. 100 kilos
1.00
(c) Polished, corrugated, perforated,
cold rolled, galvanized or not, and
bands of polished hoop iron,
G.W. 100 kilos
.90
37. Wrought iron or steel:
Cast in pieces in the rough, neither polished, turned, nor adjusted,
weighing each —
(a) Twenty-five kilos or more,
G.W. 100 kilos
.75
(b) Less than twenty-five kilos,
G.W. 100 kilos
1.00
38. Wrought iron or steel cast in pieces, finished:
(a) Wheels weighing more than one hundred kilograms,
fish plates, chairs, sleepers, and straight axles;
springs for railways and tramways; lubricating boxes,
G.W 100 kilos $
0.45
(b) Wheels weighing one hundred kilograms or less;
springs other than for railways and tramways:
bent axles and cranks,
G.W. 100 kilos
1.05
39. Wrought iron or steel pipes:
(a) Covered with sheet brass,
G.W 100 kilos
1.40
(b) Other, galvanized or not,
G.W. 100 kilos
1.05
40. Wrought iron or steel wire, galvanized or not:
(a) Two millimeters or more in diameter,
N.W. 100 kilos
.75
(b) More than half and less than two
millimeters in diameter,
N.W. 100 kilos
1.00
(c) One-half millimeter or less in diameter
and wire covered with a textile,
N.W. 100 kilos
1.40
41. Wrought iron or steel in large pieces, composed
of bars or bars and sheets fastened by
means of rivets or screws; the same,
unriverted, perforated, or cut to measure
for bridges, frames, and other buildings,
G.W 100 kilos
1.00
42. Anchors, iron or steel plates for vessels, chains
for vessels or machines, moorings, switches
and signal disks,
G.W 100 kilos .50
43. Anvils, G.W. 100
kilos 1.75
44. Wire gauze:
(a) Up to forty threads per square inch,
N.W. 100 kilos
1.75
(b) Of forty threads or more per square inch,
N.W. kilo .04
45. Cables, fencing (barbed wire), netting; furniture
springs,
N.W. 100 kilos
.75
46. Tools and implements, not apparatus, of wrought
iron or steel:
(a) Fine, for arts, trades, and professions, partly or
wholly or crucible steel,
N.W. 100 kilos
5.00
(b) Other, N.W. 100
kilos 1.50
Provided, That none of the articles classified under this paragraph
shall pay a less rate of duty than fifteen per centum ad valorem.
47. Screws, nuts, bolts, washers, and rivets,
N.W. 100 kilos
$2.00
48. Nails, clasp nails, tacks, and brads,
N.W. 100 kilos
1.00
49. Saddlery hardware:
(a) Common, made of iron or steel,
common bits, spurs, and all
finishes of common harness,
not nickeled or covered with
other metals or materials,
N.W. 100 kilos
3.00
(b) The same ornamented, nickeled
or covered with other materials,
N.W. 100 kilos
6.00
50. Buckles, not gold or silver plated:
(a) Bronze gilt, silvered or nickeled,
N.W. kilo .20
(b) Others, N.W. kilo .15
51. Sewing and embroidering needles, pens,
N.W. kilo .30
52. Common pins, hooks and eyes,
N.W. kilo .30
53. Crochet hooks and the like, hairpins,
N.W. kilo .30
54. Cutlery:
(a) Butchers' shoemakers', saddlers',’ kitchen,
bread, vegetable, cheese, plumbers',
and painters' knives, with wood
handles, table knives and forks, with
wood handles, scissors and shears,
with glazed or japanned bows,
N.W. kilo .15
(b) Pocket, cutlery, side arm (not fire), and
parts for the foregoing; razors,
N.W. kilo .60
(c) Pruning and budding knives, grass,
garden, hedge, pruning, and
sheep shears,
N.W. kilo .05
(d) Surgical and dental instruments,
fishing hooks, and all other
cutlery, including scissors
and shears not otherwise
provided for,
N.W. kilo .30
Provided, That none of the articles classified under paragraphs
fifty-one, fifty-two, fifty-three, and fifty-four shall pay a less rate
of duty than fifteen per centum ad valorem.
55. Small arms and barrels:
(a) Barrels, unfinished, for portable arms,
N.W. kilo $0.25
(b) Barrels, finished, for portable arms,
N.W. kilo .60
(c) Pistols and revolvers, also their
detached parts, except barrels,
N.W. kilo 3.00
56. Other arms, breech and muzzle loading,
and detached parts thereof, except
barrels,
N.W. kilo 2.00
57. Manufacturers of tin plate,
N.W. 100 kilos
5.00
58. Wrought iron or steel in common articles
of all kinds not specially mentioned,
though coated with lead, tin, or zinc
or painted, or varnished,
N.W. 100 kilos
2.50
59. Wrought iron or steel in articles of all
kinds not specially mentioned, fine,
i.e., polished, enameled, coated with
porcelain, nickel, or other metals
(with the exception of lead, tin, zinc,
gold, or silver), or with ornaments,
borders, or parts of other metals
(except gold, or silver), or combined
with glass of earthenware,
N.W. 100 kilos
4.00
Provided, That none of the articles classified under this paragraph
shall pay a less rate of duty than fifteen per centum ad valorem.
GROUP 4. — COPPER AND ALLOYS OF COMMON METALS WITH COPPER (BRASS,
BRONZE, ETC.).
60. Copper scales (laminae), copper of first
fusion, old copper, brass, etc.,
G.W. 100 kilos
$1.50
61. Copper and alloys of copper; in ingots,
G.W. 100 kilos
2.00
62. The same rolled in bars of all kinds,
G.W. 100 kilos
2.25
63. The same rolled in sheets,
G.W. 100 kilos
2.50
64. The same in wire, galvanized or not,
N.W. 100 kilos
4.50
(a) silvered or nickeled,
N.W. kilo $0.35
65. The same in wire, covered with
textiles, not elsewhere provided
for, or with insulating materials,
cables for conducting electricity
over public thoroughfares,
N.W. 100 kilos
5.00
66. The same in wire gauze:
(a) Up to two hundred threads per inch,
N.W. kilo .04
(b) Of two hundred threads or more per inch,
N.W. kilo .10
67. The same in pipes, bearings, plates for
fireplaces, and boilermakers' wares,
partially wrought,
G.W. 100 kilos
3.25
68. The same in nails and tacks, crochet
hooks, pins, pens, and hairpins:
(a) Nails and tacks, bronze gilt, or nickeled,
N.W. kilo .20
(b) Nails and tacks, other,
N.W. kilo .05
(c) Pins, pens, crochet hooks, hairpins,
N.W. kilo .30
69. Copper and alloys of copper:
(a) In articles not specially mentioned,
varnished or not, N.W. kilo .15
(b) In articles of bronze gilt or nickeled,
not specially mentioned, except
when exclusively used for
sanitary constructions,
N.W. kilo .50
(c) In articles of bronze gilt or nickeled,
when exclusively used for
sanitary constructions,
N.W. kilo .20
By "sanitary constructions" are meant the fixtures, fittings, and
attachments such as pipes, valves, drains, spigots, basins, faucets,
and douches, used in modern sanitary house plumbing and for bath rooms:
Provided, That none of the articles classified under this paragraph
shall pay a less rate of duty than fifteen per centum ad valorem.
GROUP 5. — OTHER METALS AND OTHER ALLOYS
70. Mercury, G.W. kilo $0.10
71. Nickel, aluminum, and their alloys:
(a) In lumps or ingots,
G.W. 100 kilos
4.00
(b) In bars, sheets, pipes, and wire,
N.W. 100 kilos
$6.00
(c) In other articles of all kinds,
N.W. kilo .10
72. Tin and alloys thereof:
(a) In lumps or ingots,
G.W. 100 kilos
2.00
(b) In bars, sheets, pipes, and wire,
N.W. 100 kilos
3.50
(c) Hammered in thin leaves (tin
foil) and capsules for bottles,
N.W. kilo .05
(d) In other articles of all kinds,
N.W. kilo .50
73. Zinc, lead, and other metals, not
specially mentioned, as well as
their alloys:
(a) In lumps or ingots,
G.W. 100 kilos
.50
(b) In bars, sheets, pipes, and
wire, including shot,
G.W. 100 kilos
.75
(c) Articles bronze gilt or nickeled,
except when exclusively
used for sanitary construction,
N.W. kilo .50
(d) Articles bronze gilt or nickeled,
when used exclusively for
sanitary construction,
N.W. kilo .20
(e) Zinc nails and tacks, neither
bronze gilt nor nickeled,
N.W. kilo .06
(f) In other articles, including type,
N.W. kilo .15
Provided, That none of the articles classified under this paragraph
shall pay a less rate of duty than fifteen per centum ad valorem.
GROUP 6. — WASTES AND SCORIAE
74. Filings, shavings, cuttings of iron
or steel, and other wastes
of cast iron or from the
manufacture of common metals,
fit only for remelting,
G.W. 100 kilos
$.15
75. Scoriae resulting from the smelting of ores,
G.W. 100 kilos
.03
CLASS THREE. — SUBSTANCES EMPLOYED IN PHARMACY AND CHEMICAL INDUSTRIES,
AND PRODUCTS COMPOSED OF THESE SUBSTANCES.
GROUP 1. — SIMPLE DRUGS.
76. Oleaginous seed, copra or cocoanuts,
G.W. 100 kilos
$0.30
77. Resins and gums:
(a) Colophony, pitch (vegetable),
and similar products,
G.W. 100 kilos
$0.25
(b) Spirits of turpentine,
N.W. 100 kilos
1.75
(c) Caoutchouc and gutta-percha,
raw or melted in lumps,
G.W. 100 kilos
3.00
78. Extracts of licorice, camphor, aloes,
and other similar vegetable juices
not elsewhere provided for,
N.W. 100 kilos
5.00
79. Tan bark, G.W. 100
kilos .10
80. Opium:
(a) Crude, N.W. kilo 3.00
(b) The same manufactured or
prepared for smoking
or other purposes,
N.W. kilo 3.50
81. Other simple vegetable products not mentioned
specially,
N.W. 100 kilos
2.50
82. Animal products employed in medicine not
specially,
mentioned,
N.W. 100 kilos
1.50
GROUP 2. — COLORS, DYES, AND VARNISHES
83. Natural colors (orchers, etc.), in powder or
lumps,
G.W. 100 kilos
$0.25
84. Artificial colors or metallic bases:
(a) White and red lead in powder or lumps,
N.W. 100 kilos
1.00
(b) White and red lead prepared in the paste,
oil, or water, also lead or colored pencils,
N.W. 100 kilos
3.00
(c) Other artificial colors of metallic bases, in
powder or lumps,
N.W. 100 kilos
2.00
(d) Other artificial colors of metallic bases,
prepared in paste, oil, or water,
N.W. 100 kilos
5.00
All prepared paints of metallic bases, ready for use, mixed with other
oil than linseed oil or turpentine, and all prepared pints of metallic
bases, ready for use, containing barytes, chalk, terra alba, or iron
rust shall be dutiable under paragraph (d) of this number, with a
surtax of fifty per centum.
85. Other artificial colors in powder, crystals,
lumps, or paste including lithographic
inks, and charcoal pencils for drawing,
N.W. kilo $0.15
86. Natural dyes:
(a) Woods, barks, roots, etc., for dyeing,
G.W. 100 kilos
.20
(b) Madder or rubian,
G.W. 100 kilos
2.25
(c) Indigo and cochineal,
G.W. kilo .10
87. Artificial dyes:
(a) Extracts from logwood, orchilla, and other dyeing
extracts,
N.W. 100 kilos
1.00
(b) Writing and drawing inks,
N.W. 100 kilos
4.00
(c) Printing inks,
N.W. 100 kilos
2.00
(d) Colors derived from coal,
N.W. kilo .15
88. Varnishes, N.W. 100
kilos 4.00
89 Blacking of all kinds, N.W. 100
kilos 3.00
GROUP 3. — CHEMICAL AND PHARMACEUTICAL PRODUCTS
90. Simple bodies:
(a) Sulphur, G.W. 100
kilos $0.15
(b) Bromine, boron, iodine, and phosphorus,
N.W. kilo .18
91. Inorganic acids:
(a) Hydrochloric, boric, nitric, and sulphuric
acid; also aqua regia,
G.W. 100 kilos
.20
(b) Liquid carbonic acid,
N.W. 100 kilos
5.00
(c) Other, N.W. 100
kilos 5.00
92. Organic acids:
(a) Oxalic, citric, tartaric, and carbolic,
G.W. 100 kilos
1.00
(b) Oleic, stearic, palmitic,
G.W. 100 kilos
1.40
(c) Acetic, G.W. 100
kilos 6.00
(d) Other, G.W. 100
kilos 5.00
93. Oxides and oxyhydrates of ammoniac, potash,
and other caustic and barilla alkalies,
G.W. 100 kilos
$0.25
94. Inorganic salts:
(a) Chloride of sodium (common salt) crude,
G.W. 100 kilos
.20
(b) Chloride of sodium (common salt), ground,
powdered, or otherwise manufactured,
G.W. 100 kilos
.50
(c) Chloride of potassium; sulphates of soda,
iron, or magnesia, carbonate of
magnesia, alum,
G.W. 100 kilos
.45
(d) Sulphate of ammoniac; phosphates and
superphosphates of lime, nitrate of
potash and soda,
G.W. 100 kilos
.03
(e) Other salts of ammoniac, salts of copper,
chloride of lime, sulphate of potash,
hyposulphite of soda, borax, and sal
soda,
G.W. 100 kilos
.75
(f) Chlorates of soda and potash,
G.W. 100 kilos
1.80
95. Organic salts:
(a) Acetates and oxalates,
G.W. 100 kilos
2.50
(b) Citrates and tartrates,
N.W 100 kilos
3.00
96. Alkaloids and their salts, except those of
cinchona bark; chlorides of gold and silver,
N.W kilo 6.75
97. Chemical products not specially mentioned,
N.W kilo .02
98. Pills (except quinine pills), capsules, or
medicinal dragées and the like,
N.W kilo .25
99. Pharmaceutical products not specially
mentioned, including Chinese and
other similar medical preparations,
and materials used exclusive therefor
not otherwise provided for,
N.W kilo .25
Provided, That none of the articles classified under paragraphs
ninety-seven, ninety-eight, and ninety-nine shall pay a less rate of
duty than fifteen per centum ad valorem.
GROUP 4. — OILS, FATS, WAX, AND THEIR DERIVATIVES
100. Vegetable oils:
(a) Solid (cocoanut, palm, etc.),
G.W. 100 kilos $1.00
(b) Liquid (except olive oil), G.W. 100 kilos 1.25
101. Animal oils and animal fats:
(a) Cod-liver oil and other medicinal oils not
refined,
G.W. 100 kilos
1.50
(b) Glycerine, olein, stearine, and spermaceti, crude,
G.W. 100 kilos
1.40
(c) Other crude oils and fats, G.W. 100 kilos .50
(d) Cod-liver oil and other medicinal oils, refined,
but not in the form of a pharmaceutical
product or preparation, G.W. 100
kilos 5.00
102. Mineral, vegetable, and animal wax, unwrought,
and
paraffin in lumps, G.W. 100
kilos 2.00
103. Articles of stearine and paraffin; wax of all
kinds wrought,
N.W 100 kilos
5.00
104. Soap:
(a) Common soap in bars, including, castile
soap, made of olive oil; also ordinary
scouring composition, N.W
kilo .01
(b) Ordinary toilet soaps in bars, cakes, or tablets,
N.W kilo .10
(c) Fine toilet soaps, whether fancy, perfumed,
or not, and all others, including so-called
medicinal or medicated soaps,
N.W kilo .20
105. Perfumery:
(a) Essential oils, extracts, and products used in
the preparation of perfumery, including musk,
N.W kilo 5.00
(b) All other kinds of perfumery not otherwise
provided for; powders and oils for toilet
purposes, N.W
kilo .50
Provided, That none of the articles under paragraph one hundred and
five shall pay a less rate of duty than twenty-five per centum ad
valorem.
GROUP 5. — VARIOUS
106. Artificial or chemical fertilizers,
G.W. 100 kilos $0.05
107. Starch and feculae for industrial purposes,
N.W. 100 kilos
2.00
108. Dextrine, N.W. 100
kilos 1.00
109. Glues, albumens, and gelatin,
G.W. 100 kilos $4.00
110. Carbons prepared for electric lighting,
G.W. 100 kilos
5.00
111. Gunpowder and explosive compounds:
(a) Gunpowder, explosive compounds,
and miners' tuses, N.W. 100
kilos 5.00
(b) Gunpowder, sporting and other
explosives not intended
for mines, including fireworks
of all kinds, N.W. kilo .20
All gunpowder intended for any kind of firearms, capable of passing
through a metallic riddle with round holes two and one-half millimeters
in diameter, shall be considered as sporting.
CLASS FOUR. — COTTON AND ITS MANUFACTURES
GROUP 1. — RAW COTTON
112. Raw cotton, with or without seed, and cotton
waste,
N.W 100 kilos
$0.50
Cotton yarns and threads of less than twenty centimeters in length
shall be considered as waste of spun cotton.
GROUP 2. — YARNS
Rule applicable to goods classed in the present group:
A meter of number one cotton yarn of a single thread weighs fifty-nine
centigrams. To ascertain the number to which a cotton yarn corresponds
any number of the meters thereof may be taken. The number of meters so
taken must be multiplied by fifty-nine and the product thereof must be
divided by the number of centigrams that the tested length of yarn
weighs. The quotient so obtained will be the number of the tested yarn,
if or not more than one thread. If the yarn is of more than one thread,
the quotient must be multiplied by the number of threads, and to give
the proper number seven per centum must be added if not dyed, or ten
per centum if dyed.
113. Yarn in hanks:
(a) Bleached or unbleached, N.W. kilo $0.10
(b) Dyed, N.W. kilo .15
114. Yarn in cops, bobbins, or spools,
unbleached, including weight of
bobbins, spool and so forth:
(a) Up to No. 13, N.W. kilo .09
(b) No. 14 to No. 25, N.W. kilo $0.11
(c) No. 26 to No. 35, N.W. kilo .13
(d) No. 36 to No. 45, N.W. kilo .16
(c) No. 46 and above, N.W. kilo .20
115. The same bleached or dyed, including
weight of bobbins, spools, and so forth:
(a) Up to No. 13, N.W. kilo .14
(b) No. 14 to No. 25, N.W. kilo .16
(c) No. 26 to No. 35, N.W. kilo .18
(d) No. 36 to No. 45, N.W. kilo .22
(e) No. 46 and above, N.W. kilo .25
116. Yarns or threads for sewing, crocheting,
darning, or embroidering, including the
weight of the reel or spools, N.W. kilo .20
(a) Thread for sewing sails, wrapping
twine, and cord, twisted or
braided, including the weight of the reels,
N.W. kilo .12
(b) Wicks for making candles or matches,
including the weight of the reels,
N.W. kilo .06
GROUP 3. — TEXTILES
RULE A. When the textiles in the numbers of this
group contain an admixture, they shall, according to kind, be liable to
the following surtaxes (see Rules two to twelve, inclusively):
1. Cotton textiles containing threads of hemp, jute,
linen, ramie, or pita shall be liable to a surtax of fifteen per centum
of the duties applicable thereto: Provided, That the number of these
threads of hemp, jute, linen, ramie, or pita, counted in the warp and
weft, does not exceed one-fifth of the total number of threads
composing the textile.
When the number of threads of hemp, jute, linen, ramie and so forth,
exceeds one-fifth of the total, the textiles shall be subject to the
corresponding duties of Class Five.
2. Cotton textiles containing threads of wool, flock
wool, hair, or wastes of these materials, shall be liable to a surtax
of thirty-five per centum of the duties applicable thereto: Provided,
That the number of threads of wool, flock wool, hair, or their wastes,
counted in the warp and weft, does not exceed one-fifth of the total
number of threads composing the textile.
When the number of threads of wool, flock wool, hair or their wastes
exceeds one-fifth of the total, the textiles shall be subject to the
corresponding duties of Class Six, as textiles mixed with wool.
3. Cotton textiles containing threads of silk or
floss silk shall be liable to a surtax of seventy per centum of the
duties applicable thereto: Provided, That the number of silk or
floss-silk threads, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the textile.
When the number of threads of silk or floss silk exceeds one-fifth of
the total, the textiles shall be subject to the corresponding duties of
Class Seven.
The provisions of this rule shall not apply to knitted stuffs, tulles,
laces, and blondes (see Rule five), to ribbons (rule six), or to
trimmings (rule seven).
RULE B. Articles included in this group, which are
within the under-mentioned conditions, shall be liable to the following
surtaxes (see Rules two to twelve, inclusive):
(a) Textiles, brochés, or woven-like brocades
with silk or floss silk, shall be liable to the duties leviable
thereon, plus a surtax of fifteen per centum.
(b) Textiles embroidered by hand or by machine after
weaving or with application of trimmings shall be liable to the duties
leviable thereon, plus a surtax of thirty per centum.
Should the embroidery contain threads, purl, or spangles of common
metal or of silver, the surtax shall amount to sixty per centum of the
duties applicable to the textile.
When the threads, purl, or spangles are of gold, the surtax shall be
one hundred per centum.
(c) Textiles and trimmings containing threads or purl
of common metals of silver shall be liable to a surtax of fifty per
centum of the duties leviable thereon.
When the threads or purl are of gold the surtax shall amount to one
hundred per centum.
(d) Textiles entirely or partially made up into sacks
shall be liable to the duties applicable thereto, plus a surtax of
fifteen per centum.
Shawls called "mantones" and "panalones," traveling rugs, counterpanes,
sheets, towels, tablecloths, and napkins, mantles, veils, shawls,
hemmed fichus and handkerchiefs, shall, for the making up, be liable to
a surtax of thirty per centum of the duties leviable thereon.
Other made-up articles, wearing apparel and clothing of all kinds,
except corsets and the articles provided for in paragraph one hundred
and twenty-five, finished, half finished, cut or simply basted, shall,
for their total weight, be liable to the duties leviable on the
principal component textile on their most visible exterior part, plus a
surtax of one hundred per centum.
117. Textiles plain and without figures, napped or
not, weighing ten kilograms or
more per one hundred square meters, unbleached,
bleached, or dyed, and
Textiles plain and without figures, stamped or
printed, napped or not, measuring
not over sixty-five centimeters in width, weighing
eight kilograms or more per
one hundred square meters, and
Textiles plain and without figures, not stamped or
printed, whatever be their width,
weighing eight kilograms or more per one hundred
square meters, having:
(a) Up to 18 threads, N.W. kilo $0.10
(b) From 19 to 30 threads, N.W. kilo .14
(c) From 31 to 38 threads, N.W. kilo .18
(d) 39 threads or more, N.W. kilo .28
(e) The same textiles printed or manufactured with
dyed
yarns: Dutiable as the textile, with a surtax of
thirty
per centum.
118. Other textiles plain and without figures, napped
or not,
weighing less than ten kilos per one hundred square
meters, unbleached, bleached, or dyed, having:
(a) Up to 12 threads, N.W. kilo .15
(b) From 13 to 22 threads, N.W. kilo .20
(c) From 23 to 30 threads, N.W. kilo .27
(d) From 31 to 38 threads, N.W. kilo .37
(e) 39 threads or more, N.W. kilo .50
(f) The same textiles, printed or manufactured with
dyed
yarns: Dutiable as the textile, with a surtax of
forty
per centum.
119. Textiles, twilled or figured on the loom, napped
or not,
weighing ten kilograms or more per one hundred
square meters, unbleached, bleached, or dyed, having:
(a) Up to 12 threads, N.W. kilo .12
(b) From 13 to 22 threads, N.W. kilo .14
(c) From 23 to 30 threads, N.W. kilo .16
(d) From 31 to 38 threads, N.W. kilo .255
(e) 39 threads or more, N.W. kilo .335
(f) The same textiles, printed or manufactured with
dyed yarns: Dutiable as the textile, with a surtax of
thirty per centum.
120. Textiles twilled or figured on the loom, napped
or not,
weighing less than ten kilograms per one hundred
square meters, unbleached, bleached, or dyed, having:
(a) Up to 12 threads, N.W. kilo $0.18
(b) From 13 to 22 threads, N.W. kilo .23
(c) From 23 to 30 threads, N.W. kilo .32
(d) From 31 to 38 threads, N.W. kilo .43
(e) 39 threads or more, N.W. kilo .55
(f) The same textiles, printed or manufactured with
dyed
yarns: Dutiable as the textile, with a surtax of
forty
per centum.
121. Textiles for counterpanes,
N.W. kilo .24
122. Piqués of all kinds,
N.W. kilo .45
123. Carded textiles in blankets and other articles:
(a) Unbleached or half bleached,
N.W. kilo .08
(b) Bleached or dyed in the piece,
N.W. kilo .14
(c) Stamped, printed, or manufactured with dyed yarns,
N.W. kilo .20
NOTE. — Blankets in pairs, hemmed or bound, and separate blankets shall
be considered as made-up articles for the application of the
corresponding surtax.
124. Plushes, velvets, velveteens, and all pile
fabrics, cut or uncut,
N.W. kilo .47
125. Knitted goods, even with needlework: 9
(a) In the peace, N.W. kilo .15
(b) Jersey, undershirts, drawers,
N.W. kilo .35
(c) Stockings, socks, gloves, and other small
articles,
N.W. kilo .40
Provided, That none of the articles classified under this program shall
pay a less rate of duty than twenty-five per centum ad valorem.
NOTE. — The articles classified under this paragraph shall have no
surtax for the making-up, but shall be liable to such other surtaxes as
may be applicable.
126. Tulles of all widths: 10
(a) Plain, N.W. kilo .70
(b) Figured or embroidered on the loom,
N.W. kilo .92
Tulles embroidered or figured after weaving out of the loom, shall have
a surtax of thirty per centum of the duties.
127. Laces and blondes of all kinds:
(a) Lace curtains, bedspreads, and pillow shams, and
lace for borders exceeding thirty-eight centimeters
in width, unhemmed, hemmed, or bound,
N.W. kilo $0.90
(b) Laces not exceeding thirty-eight centimeters and
not less than twenty-five centimeters in width,
N.W. kilo 1.25
(c) Laces less than twenty-five centimeters in width,
N.W. kilo 1.40
128. Carpets of cotton, N.W. kilo .15
129. Textiles called tapestry, for upholstering
furniture and for
curtains manufactured with dyed yarns; table covers
and counterpanes of the same kind,
N.W. kilo .32
130. Wicks for lamps, N.W. kilo .15
131. Trimmings of cotton, tape, ribbons, and
galloons, 11-12
N.W. kilo .52
132. Shoe and corset laces, N.W. kilo .35
133. Rope and cordage, G.W. 100
kilos 6.00
134. Cinches and saddle girth, N.W. kilo .25
(a) Ribbons or bands, for the manufacture of the same,
N.W. kilo .12
135. Waterproof or caoutchouc stuffs on cotton
textiles, or elastic
textiles manufactured with threads of gum elastic,
N.W. kilo .15
CLASS FIVE — HEMP, FLAX, ALOE, JUTE, AND OTHER VEGETABLE FIBERS AND
THEIR MANUFACTURES
GROUP 1 — RAW AND SPUN
136. Hemp, raw or hackled,
N.W. 100 kilos
$1.10
137. Flax, raw or hackled,
N.W. 100 kilos
1.25
138. Jute, aloe, and other vegetable fibers,
N.W. 100 kilos
.40
139. Yarn of hemp or flax, from eight lea and finer,
N.W. kilo .07
140. Yarn of jute, not finer than five lea,
N.W. kilo .015
141. Yarn of hemp and flax, not finer than eight lea,
and yarn of jute, finer than five lea, inclusive,
N.W. kilo .05
142. Yarn of aloe and other vegetable fibers, not
elsewhere mentioned up to No. 12, inclusive,
N.W. 100 kilos
1.50
143. The same from No. 13 upward,
N.W. 100 kilos
2.75
144. Threads, twines, cords, and yarns, twisted, of
two
or more ends, hammocks and fishing nets,
N.W. kilo .225
145. Gunny bags
each $0.02
146. Rope and cordage:
(a) Twine or rope yarn and cord; also cordage
and ropemakers' wares of hemp, flax, jute,
or other fibers, not exceeding three millimeters
in thickness G.W. 100
kilos 6.00
(b) Cordage and ropemakers' wares, of hemp, flax,
jute, or other fibers, exceeding three millimeters
in thickness, G.W. 100
kilos 6.00
By the cordage dutiable under this number shall be understood yarn
twisted in two or more strands, ten meters of which shall weigh more
than five grams.
GROUP 2. — TEXTILES
RULE A. When the textiles included in the numbers of
this group contain an admixture they shall, according to kind, be
liable to the following surtaxes (see rules two to twelve, inclusive).
1. Textiles of hemp, jute, linen, ramie, or pita
containing threads of wool, flock wool, hair or their wastes, shall be
liable to a surtax of forty per centum of the duties applicable
thereto: Provided, That the number of these threads of wool, flock
wool, hair, or their wastes, counted in the warp and weft, does not
exceed one-fifth of the total number of threads composing the textile.
When the number of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the textiles shall be subject to the
corresponding duties of group three, Class Six, as textiles mixed with
wool.
2. Textiles of hemp, jute, linen, ramie, or pita
containing threads of silk or floss silk shall be liable to a surtax of
sixty per centum of the duties applicable thereto: Provided, That the
number of these threads of silk or floss silk, counted in the warp and
weft, does not exceed one-fifth of the total number of threads
composing the textile.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the textiles shall be subject to the corresponding duties of
class seven.
3. Textiles of cotton containing an admixture of
hemp, linen, ramie, jute, or other vegetable fibers, and at the same
time threads of silk or floss silk, shall be dutiable according to the
corresponding numbers of this group (see rule four, letter b), with a
surtax of sixty per centum: Provided, That the number of silk or
floss-silk threads, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the textile.
When the number of threads of silk or floss silk exceeds one-fifth of
the total, the textiles shall be subject to the corresponding duties of
class seven. a
The provisions of this rule shall not apply to knitted stuffs, tulles,
laces, and blondes (see rule five), to ribbons (see rule six), or to
trimmings (see rule seven).
RULE B. Articles included in this group which are
within the under mentioned conditions shall be liable to the following
surtaxes (rules two to twelve, inclusive):
(a) Textiles brochés or woven like brocades
with silk or floss silk shall be liable to the duties leviable thereon,
plus a surtax of thirty per centum.
(b) Textiles embroidered by hand or by machine after
weaving or with application of trimmings, shall be liable to the duties
leviable thereon, plus a surtax of thirty per centum.
Should the embroidery contain threads, purl, or spangles of common
metals or of silver, the surtax shall amount to sixty per centum of the
duties applicable to the textile.
When the threads, purl, or spangles are of gold, the surtax shall be
one hundred per centum.
(c) Textiles and trimmings containing threads or purl
of common metals or silver shall be liable to a surtax of fifty per
centum of the duties leviable thereon.
When the threads or purl are of gold, the surtax shall amount to one
hundred per centum.
(d) Textiles entirely or partially made up into sacks
shall be liable to the duties applicable thereto, plus a surtax of
fifteen per centum.
Sheets, towels, tablecloths, and napkins, mantles, veils, shawls,
hemmed fichus, and handkerchiefs shall, for the making up, be liable to
a surtax of thirty per centum of the duties leviable thereon.
Other made-up articles, wearing apparel, and clothing of all kinds,
except the articles provided for in paragraph one hundred and
fifty-two, finished or half finished, cut, or simply basted, shall for
their total weight, be liable to the duties leviable on the principal
component textile on their most visible exterior part, plus a surtax of
one hundred per centum.
147. Textiles of hemp, linen, ramie, jute, or other
vegetable
fibers, not specially mentioned, plain, twilled, or
damasked, weighing thirty-five kilograms or more
per one hundred square meters, 13
unbleached or
dyed in the piece, having:
(a) Up to 10 threads, unbleached, used for bagging
and baling,
N.W. kilo $ 0.02
(b) Up to 10 threads, for other purposes,
N.W. kilo .04
(c) From 11 to 18 threads, N.W. kilo .14
(d) The same textiles, bleached, half bleached, or
printed: Dutiable as the textile, with a surtax of
fifteen per centum.
(e) The same textiles manufactured with dyed yarn:
Dutiable as the textile, with a surtax of twenty-
five per centum.
148. Textiles, plain, twilled, or damasked, weighing
from twenty
to thirty-five kilograms per one hundred square
meters,
unbleached or dyed in the piece having:
(a) Up to 10 threads, unbleached, used for bagging
and baling,
N.W. kilo .04
(b) Up to 10 threads, for other purposes,
N.W. kilo .09
(c) From 11 to 18 threads, N.W. kilo .13
(d) From 19 to 24 threads, N.W. kilo .18
(e) From 25 to 30 threads, N.W. kilo .24
(f) From 31 to 38 threads, N.W. kilo .30
(g) 39 threads or more, N.W. kilo .35
(h) The same textiles, bleached or printed: Dutiable
as
the textile, with a surtax of twenty-five per centum.
(i) The same textiles, manufactured with dyed yarns:
Dutiable as the textile, with a surtax of forty per
centum
149. Textiles, plain, twilled, or damasked, weighing
from ten to twenty kilograms per one hundred square meters, 14
unbleached or dyed in the piece, having:
(a) Up to 18 threads, N.W. kilo .14
(b) From 19 to 24 threads, N.W. kilo .18
(c) From 25 to 30 threads, N.W. kilo .25
(d) From 31 to 38 threads, N.W. kilo .35
(e) 39 threads or more, N.W. kilo .50
(f) The same tissue bleached, half bleached, or
printed:
Dutiable as the textile with a surtax of thirty per
centum.
(g) The same textiles manufactured with dyed yarn:
Dutiable as the textile, with a surtax of fifty per
centum.
150. Textiles, plain, twilled, or damasked, weighing
less than ten
kilograms per one hundred square meters, unbleached
or dyed in the piece having:
(a) Up to 12 threads, N.W. kilo $0.18
(b) From 13 to 22 threads, N.W. kilo .26
(c) From 23 to 30 threads, N.W. kilo .36
(d) From 31 to 38 threads, N.W. kilo .50
(e) 39 threads or more, N.W. kilo .90
(f) The same textiles bleached, half bleached, or
printed:
Dutiable as the textile, with a surtax of thirty per
centum.
(g) The same textiles manufactured with dyed yarns:
Dutiable as the textile, with a surtax of fifty per
centum.
151. Plushes, velvets, velveteens, and all pile
fabrics, cut or uncut
composed of linen, jute, and so forth,
N.W. kilo .30
152. Knitted goods, even with needlework:
(a) In the piece, N.W. kilo 1.00
(b) Jerseys, undershirts, and drawers
N.W. kilo 1.20
(c) Stockings, socks, gloves, and other small
articles,
N.W. kilo 1.40
NOTE. — The articles classified under this paragraph shall have no
surtax for the making-up, but shall be liable to such other surtaxes as
may be applicable.
153. Tulles of all widths:
(a) Plain, N.W. kilo .90
(b) Figured or embroidered on the loom,
N.W. kilo 1.10
NOTE. — Tulles embroidered or figured after weaving, out of the loom,
shall have a surtax of thirty per centum of the duties.
154. Laces and blondes of all kinds:
(a) Lace curtains, bedspreads, and pillow shams, and
lace
for borders exceeding thirty-eight centimeters
width, unhemmed, hemmed, or bound,
N.W. kilo 1.50
(b) Laces less than thirty-eight centimeters and not
less than twenty-five centimeters in width,
N.W. kilo 2.25
(c) Laces less than twenty-five centimeters in width,
N.W. kilo 3.00
155. Carpets wholly of jute, hemp or other vegetable
fibers,
N.W. kilo .075
156. Textiles called tapestry, for upholstering
furniture and for
curtains, mixed or not with cotton, figured, or
damasked,
provided they be manufactured with yarns dyed prior
to
being woven; table covers and counterpanes of the
same
kind, N.W. kilo
$0.42
157. Trimmings, tape, ribbons, and galloons, 15, 16
N.W. kilo .60
158. Shoe and corset laces, N.W. kilo .35
159. Cinches or saddlegirths, N.W. kilo .35
(a) Ribbons or bands for the manufacture of the same,
N.W. kilo .15
160. Waterproof or caoutchouc stuffs on textiles of
linen or other
vegetable fibers, except cotton, or elastic textiles
manufactured with threads of gum elastic.
N.W. kilo .25
CLASS SIX. — WOODS, BRISTLES, HAIR, HORSEHAIR, AND THEIR MANUFACTURES
GROUP 1. — RAW
NOTE. — Articles dutiable in this class shall not be liable to surtaxes.
161. Bristles, horsehair, and other hair, including
the hair of
the camel, vicuna and of the Angora and Cashmere
goats,
G.W. 100 kilos
$3.60
(a) Bristle brushes, in which the bristle give the
value,
N.W. 100 kilos
6.00
162. Wool:
(a) Unwashed, G.W. 100
kilos 2.55
(b) Washed, G.W. 100
kilos 4.35
(c) Combed and prepared for yarns, and wool waste,
carded, G.W. 100
kilos 5.00
(d) Combed, carded and dyed, G.W. 100 kilos 5.50
GROUP 2. — YARNS
163. Woolen and worsted yarns:
(a) Spun and twisted, unbleached or in the grease,
N.W. kilo .25
(b) Bleached or washed, N.W. kilo .40
(c) Dyed, N.W. kilo .55
GROUP 3. — TEXTILES AND FULLED STUFFS
164. Textiles of bristles or hair, per centum ad
valorem $0.35
165. Knitted goods, even with needlework, with or
without
an admixture of cotton or other vegetable fibers,
dyed in
the piece or manufactured with dyed yarns, per
centum ad
valorem 0.30
(a) Jersey, undershirts, and drawers, per centum ad
valorem .35
(b) Stockings, socks, gloves, and other small
articles,
per centum ad valorem .40
166. Other manufactures of wool, per centum ad
valorem .35
CLASS SEVEN. — SILK AND ITS MANUFACTURES
GROUP 1. — RAW AND SPUN
NOTE. — Articles dutiable in this class shall not be liable to surtaxes.
167. Eggs of the silkworm, N.W. kilo $0.25
168. Silk waste and cocoon, N.W. kilo 1.25
169. Spun silks, not twisted, N.W. kilo 1.50
170. Twisted silks, N.W. kilo 1.75
(a) The same, dyed, N.W. kilo 1.90
171. Floss silks:
(a) Neither twisted nor combed nor carded
N.W. kilo 1.25
(b) Combed or carded, not twisted,
N.W. kilo 1.35
(c) Twisted, of two or more ends,
N.W. kilo 1.40
172. Floss silks, dyed, N.W. kilo 1.50
GROUP 2. — TEXTILES
173. Knitted goods, even with needlework, dyed in the
piece or manufactured with dyed yarns, per
centum ad valorem $0.35
(a) Jerseys, undershirts, and drawers, per centum ad
valorem .40
(b) Stockings, socks, gloves, and other small
articles per
centum ad valorem .45
174. Textiles and trimmings of all kinds of silk, per
centum
ad valorem .45
175. Waterproof of caoutchouc stuffs on silk
textiles, or elastic
textiles manufactured with threads of gum elastic,
per
centum ad valorem .40
CLASS EIGHT. — PAPER AND ITS APPLICATION
GROUP 1. — PAPER PULP
176. Paper pulp, G.W. 100
kilos $0.25
GROUP 2. — PRINTING AND WRITING PAPER
177. Printing paper, white or colored, unprinted,
suitable for
books or newspapers, N.W. 100
kilos $1.00
178. Common paper, continuous or in sheets, white or
colored, used for wrapping packages, bundles,
etc., and toilet paper, not elsewhere provided
for, N.W. 100
kilos 1.00
NOTE. — The foregoing paper manufactured into bags of any kind shall be
dutiable under this section, when without printing, with a surtax of
thirty per centum. If printed, whether in sheets or bags, it shall be
dutiable with a surtax of fifty per centum.
179. Writing, letter, note, ledger, bond, and record
paper,
ruled or unruled, unprinted, white or colored,
N.W. 100 kilos
3.00
Envelopes of all kinds shall pay duty under this paragraph with a
surtax of thirty per centum.
Paper with printed headings, billheads, forms for invoices, labels,
printed cards, printed envelopes, and the like, and printed blank books
shall pay duty under this number with a surtax of fifty per centum.
GROUP 3. — PAPER PRINTED, ENGRAVED, OR PHOTOGRAPHED.
180. Books, bound or unbound, and other printed
matter not otherwise specially provided for,
N.W 100 kilos
$3.00
181. Blank books (unprinted), N.W
100 kilos 4.00
182. Engravings, etchings, photographs, maps, and
charts, not elsewhere provided for, hand-painted
designs or drawings in oil, water color, pastels,
and pen and ink drawings for use in manufacturing
and in industrial arts and sciences,
N.W. kilo .30
183. Lithographs, chromolithographs, oleographs, etc.,
printed from stone, zinc, aluminum, or other
material,
used as labels, flaps, bands, and wrappers for
tobacco
or other purposes:
(a) Of one to three printings, inclusive, including
articles
solely printed in bronze (bronze printing to be
counted as three printings), but not including any
article printed in whole or in part in metal leaf,
N.W. kilo .05
(b) Of four to seven printings, inclusive (bronze
printing
to be counted as three printings), but not including
any article printed in whole or in part in
metal leaf, N.W. kilo .20
(c) Of eight to thirteen printings, inclusive (bronze
printing to be counted as three printings), but not
including any article printed in whole or in part
in metal leaf, N.W. kilo $0.40
(d) Of more than thirteen printings (bronze printing
to
be counted as three printings), including all
articles
printed in whole or in part in metal leaf,
N.W. kilo .80
GROUP 4. — WALL PAPER
184. Wall paper printed:
(a) On natural ground, N.W. 100
kilos $2.00
(b) On dull or glazed ground, N.W. 100 kilos 4.00
(c) With gold, silver, wool, or gloss,
N.W. 100 kilos
10.00
GROUP 5. — PASTEBOARD AND VARIOUS PAPERS
185. Straw, sand, emery, and glass paper,
N.W. 100 kilos $1.75
186. Blotting paper, N.W. 100
kilos 2.00
187. Manila, copying and stereotype paper known
as bibulous paper, tissue paper, pottery
paper, letter press copying books,
surface-coated papers of all kinds, plain
basic photographic papers for
albuminizing, sensitizing or baryta
coating, and drawing and tracing paper;
crepe, filter, and gum paper, and all
paper not specially provided for in this
tariff, N.W. kilo .04
(a) Albumen paper, N.W. kilo .10
(b) Sensitized paper, N.W. kilo .30
(c) Carbon paper, N.W. kilo .20
NOTE. — Manila paper manufactured into bags of any kind, when without
printing, shall be dutiable with a surtax of thirty per centum; if
printed, whether in sheets or bags, with a surtax of fifty per centum.
188. Cigarette paper, printed or unprinted:
(a) Cigarette paper, printed or unprinted, in books,
N.W. kilo .20
(b) In rolls, reams, or other forms,
N.W. 100 kilos
9.00
Provided, That none of the articles classified under paragraphs one
hundred and eighty-seven and one hundred and eighty-eight shall pay a
less rate of duty than fifteen per centum ad valorem.
189. Pasteboard in sheets:
(a) Cardboard paper and fine glazed or pressed card
board, N.W. 100
kilos 3.00
(b) Other pasteboard, N.W. 100
kilos 1.00
190. Manufactures of pasteboard:
(a) All fancy boxes made of paper or pressed or glazed
cardboard, or covered or lined with surface-coated
or glazed paper, and all articles not specially
provided for in which paper is the chief value of
the manufacture, N.W. kilo $0.20
(b) Ordinary ice-cream boxes, unprinted,
N.W. 100 kilos
5.00
(c) Ordinary ice-cream boxes, printed,
N.W. 100 kilos
7.50
(d) Boxes of common paper, lined or unlined with plain
paper, N.W. 100
kilos 2.00
191. Paste and carton pierre:
(a) Unwrought, N.W. 100
kilos 2.00
(b) Wrought, finished or not, including moldings,
N.W. kilo .15
CLASS NINE. — WOOD AND OTHER VEGETABLE MATERIALS EMPLOYED IN INDUSTRY,
AND ARTICLES MANUFACTURED THEREFROM
GROUP 1. — WOOD
192. Ordinary wood:
(a) In boards, deals, rafters, beams, round wood, and
timber for shipbuilding cubic
meter $0.25
(b) Planned or dovetailed for boxes and
flooring cubic
meter .40
(c) Cases wherein imported goods are regularly and
usually packed, G.W. 100
kilos .15
193. Fine wood for cabinetmakers:
(a) In boards, deals, trunks, or logs,
G.W. 100 kilos
.50
(b) Sawn in veneers,
G.W. 100 kilos
1.00
194. Coopers' wares:
(a) Fitted together,
G.W. 100 kilos
.60
(b) In shooks or staves, also hoops and headings,
G.W. 100 kilos
.30
(c) Wood cut for making hogsheads or casks for
sugar or molasses, G.W. 100
kilos .10
(d) Latticework and fencing,
G.W. 100 kilos
.20
(e) Handles for tools and implements,
G.W. 100 kilos
1.00
GROUP 2. — FURNITURE, AND MANUFACTURES OF WOOD
195. Common wood manufactured into furniture and wares
and articles of all kinds, whether turned or not,
painted or not, varnished or not, but neither
chiseled, inlaid, veneered, or carved,
N.W. 100 kilos
$5.00
(a) Combs of the same, similarly manufactured or
decorated, N.W. kilo .07
196. Fine wood manufactured into furniture and other
wares,
wares, turned, polished, or varnished, and the same
wares of common wood veneered with fine wood;
furniture covered with stuffs except silk or leather,
N.W. 100 kilos
15.00
(a) Combs of the same and of bamboo,
N.W. kilo .20
197. Wood of any kind, manufactured into furniture or
other
wares, gilt, chiseled, carved, inlaid, veneered, or
ornamented with metal, and furniture upholstered
with stuffs of pure or mixed silk, or leather,
N.W. 100 kilos
25.00
(a) Combs of any kind of wood, similarly manufactured
or decorated, G.W. kilo .30
198. Furniture of bent wood,
N.W. 100 kilos
12.00
199. Barbers' and dentists' chairs and bar fixtures,
N.W. 100 kilos
11.00
200. Billiard tables and all parts thereof and
appurtenances,
except cloth, chalk, and balls,
N.W. 100 kilos 10.00
Provided, That none of the articles classified under paragraphs one
hundred and ninety-seven, one hundred and ninety-eight, one hundred and
ninety-nine, and two hundred shall pay a less rate of duty than twenty
per centum ad valorem.
GROUP 3. — VARIOUS
201. Charcoal, firewood, and other vegetable fuels,
G.W. 100 kilos
$0.15
202. Cork:
(a) In the rough or in boards,
G.W. 100 kilos
1.40
(b) Manufactured,
N.W. 100 kilos
4.50
203. Rushes, vegetable hair, cane, osiers, fine straw,
palm, genista, esparto, and other analogous
materials unmanufactured,
N. W. 100 kilos
$1.20
204. The same, manufactured into articles of all kinds
not specially mentioned, including wickerwork
or furniture, N.W. 100
kilos 10.00
CLASS TEN. — ANIMALS AND ANIMAL WASTES EMPLOYED IN INDUSTRY
GROUP 1. — ANIMALS
205. Horses and mares:
(a) Horses, gelded
each $10.00
(b) Other horses and mares
each 5.00
206. Mules each
5.00
207. Asses each
5.00
208. Bovine animals:
(a) Oxen each 2.00
(b) Bulls and cows
each 1.50
(c) Calves and heifers
each 1.00
Provided, That articles classified under paragraphs two hundred and
five, two hundred and six, two hundred and seven, and two hundred and
eight shall be admitted free of duty until January first, nineteen
hundred and four.
209. Pigs each
1.00
210. Sucking pigs
each .25
211. Sheep, goats, and animals not specially
mentioned each
.50
212. Singing birds, parrots, etc. each .50
GROUP 2. — HIDES, SKINS, AND LEATHER WARES
213. Pelts in their natural state or dressed for
trimmings,
G.W. kilo $1.00
214. Hides and skins, green, or not tanned,
G.W. 100 kilos
1.50
(a) The same wet salted,
G.W. 100 kilos
.75
(b) The same, dry salted,
G.W. 100 kilos
1.00
215. Hides tanned with the hair on,
G.W. kilo .10
216. Hides tanned without the hair:
(a) Cow, and other large hides, whole,
G.W. kilo .10
(b) Other, and backs of large hides,
G.W. kilo $0.25
217. Hides and skins curried, dyed or not:
(a) Sheepskins (basils),
N.W. kilo .15
(b) Calf or goat skins,
N.W. kilo .15
(c) Kid, lamb, or young calf skins,
N.W. kilo .25
(d) Cow and other large hides, whole,
N.W. kilo .15
(e) Backs of large hides, and skins not
specially mentioned, N.W. kilo .20
218. Hides and skins, varnished, satiny, grained,
dulled, and hides and skins with figures,
engravings, or embossed, N.W. kilo .25
Leather cut out for boots and shoes or other articles shall pay twenty
per centum additional to the duty on the material.
219. Chamois leather or parchment, of all kinds,
and gilt or bronzed hides and skins,
N.W. kilo .40
220. Gloves made of leather or skin,
N.W. kilo 3.50
(a) Common baseball, fencing and boxing gloves,
N.W. kilo .50
221. Shoes of cowhide and similar leather and canvas:
(a) For men per
pair .10
(b) For women per
pair .08
(c) For children per
pair .05
222. Shoes of patent and similar leather:
(a) For men per
pair .30
(b) For women per
pair .25
(c) For children per
pair .15
223. Shoes or gaiters of calfskin, with elastic or
buttons
or for lacing:
(a) For men per
pair .30
(b) For women per
pair .25
(c) For children per
pair .15
224. Gaiters of patent or similar leather:
(a) For men per
pair .35
(b) For women per
pair .30
(c) For children per
pair .20
225. Other boots and shoes, fancy
per pair .50
226. Riding boots per
pair 1.00
227. Sandals:
(a) Of leather per
pair $0.15
(b) Of other materials and common
shoes worn by the Chinese per
pair .10
228. Saddlery and harness:
(a) Draft harness, and parts, other than
for carriages, N.W. kilo .15
(b) Carriage harness and parts,
N.W. kilo .30
(c) Other saddlery and harness makers'
wares, including saddles, valises,
hat boxes, and traveling bags,
wholly or in part leather,
N.W kilo .30
229. Other manufactures of leather or covered
with leather, not elsewhere specially
provided for, N.W
kilo .60
GROUP 3. — VARIOUS
230. Feathers for ornaments, in their natural state
or manufactured, N.W. kilo $2.50
231. Other feathers and feather dusters,
N.W. kilo .50
232. Stuffed or mounted birds or animals not
specially provided for in paragraph 401,
N.W. kilo 1.00
233. Intestines, dried,
N.W. kilo 2.00
234. Animal wastes, unmanufactured, not especially
mentioned, G.W. 100
kilos .50
CLASS ELEVEN. — INSTRUMENTS, MACHINERY, AND APPARATUS EMPLOYED IN
MUSIC, AGRICULTURE, INDUSTRY, AND LOCOMOTION
GROUP 1. — MUSICAL INSTRUMENTS, CLOCKS, AND WATCHES
235. Pianos:
(a) Concert grand
each $100.00
(b) Ordinary grand
each 75.00
(c) Concert upright, square
each 50.00
(d) Ordinary upright, square
each 30.00
236. Harmoniums and cabinet organs
each 10.00
237. Mechanical music boxes:
(a) Playing three airs or less
each .75
(b) Playing more than three airs
each 2.50
Other musical instruments shall be dutiable according to the principal
component part thereof, and in addition thereto, a surtax of one
hundred per centum.
238. Watches, watch cases of all kinds,
watch movements, and parts of
watches, per centum ad valorem 0.20
(a) Parts of watches and clocks commonly
known as watch and clock materials
and suitable for repairs only, including
watch crystals, per centum ad
valorem .20
239. Clocks:
(a) Common, with weights and springs, and
alarm clocks
each .25
(b) Works for wall clocks, finished, without
cases each .50
Cases, stands, glasses, shades and other accessories not parts for
repairs will be dutiable as manufactured articles, according to their
component material.
240. Works for tower clocks, whether set up
or not each 12.50
241. Chronometers in cases or boxes for marine
or professional use, too large to be carried
on the person
each 7.00
GROUP 2. APPARATUS AND MACHINERY
242. Weighing machines:
(a) Machinery and apparatus for weighing goods in
bulk,
N.W. 100 kilos
$0.50
(b) Platform scales and weights, and counter scales
having
platforms and steelyards and detached parts for
same, N.W. 100
kilos 3.00
(c) Balance and spring scales, with weights and
scoops,
N.W. kilo .25
243. Marine engines and steam pumps; hydraulic,
petroleum,
gas, and hot or compressed air motors,
N.W. 100 kilos
1.50
244. Boilers:
(a) Sheet iron, G.W. 100
kilos .50
(b) Other, G.W. 100
kilos .75
245. Agricultural machinery and apparatus, machinery
and
apparatus for pile driving, dredging, hoisting,
making or repairing roads, for refrigerating and
ice making, for making sugar, preparing rice or
hemp, and other vegetable products of the Islands
for the markets, G.W. 100
kilos .25
246. Locomotives, including tenders, and traction
engines
of all kinds using steam or other power
G.W. 100 kilos
1.00
247. Turntables, hydraulic cranes, and columns,
G.W. 100 kilos
$0.30
248. Apparatus and appliances (not machinery) for
electric
lighting and power:
(a) Switches, cut-outs, lamp sockets, shade holders,
rosettes, plugs, brushes of copper and carbon,
wet and dry batteries complete, tapes and
compounds for winding wires, testing sets,
testing bells for current, arc lamps and fittings
for same, fuse boxes, insulating coils; and all
insulating materials not elsewhere expressly
provided for, N.W. 100
kilos 3.00
(b) Galvanometers, amperemeters, voltmeters,
N.W. 100 kilos
25.00
Only articles used exclusively in the generation and distribution of
electric currents for light or power shall be classed under this number.
249. Storage batteries for lighting or power,
N.W. 100 kilos
25.00
250. Dynamos, generators, exciters, and all
other machinery for the generation
of electricity for lighting or for power,
also transformers, N.W. 100
kilos 5.00
251. Sewing machines and detached parts thereof,
N.W. 100 kilos
3.00
252. Bicycles:
(a) Complete, except lamps
each 5.00
(b) Detached parts and accessories thereto,
including lamps, N.W. kilo .30
253. Velocipedes
each 2.00
254. Typewriters and phonographs
each 4.00
255. Cash registers
kilo .25
256. Automatic slot machines:
(a) For weighing,
N.W. kilo .50
(b) Others, not prohibited,
N.W. kilo 1.25
257. Other machinery and detached
parts not otherwise provided for:
(a) Of copper and its alloys,
N.W. 100 kilos
4.00
(b) Of other materials,
N.W. 100 kilos
1.00
Provided, That none of the articles classified under paragraphs two
hundred and fifty-two, two hundred and fifty-three, two hundred and
fifty-four, two hundred and fifty-five, two hundred and fifty-six, and
two hundred and fifty-seven shall pay a less rate of duty than twenty
per centum ad valorem.
GROUP 3. — CARRIAGES.
258. Fine coaches and berlins, new, used, or repaired:
(a) With four seats, with or without
hoods each $50.00
(b) With two seats, with or without
folding seats
each 35.00
259. Omnibuses, diligences, Concord or similar
coaches,
new, used, or repaired
each 35.00
260. Other common four-wheeled carriages, with four or
more seats, new, used, or repaired
each 20.00
261. All other carriages not specially mentioned,
new, used,
or repaired:
(a) With one seat
each 10.00
(b) With two seats
each 15.00
(c) With not more than four seats
each 20.00
(d) Automobiles for passengers
each 60.00
(e) Automobiles for merchandise
each 60.00
262. Railway carriages of all kinds for
passengers each 100.00
(a) Finished wooden parts of the same,
N.W. 100 kilos
1.50
(b) Railway box cars
each 50.00
(c) Railways flat cars
each 30.00
263. Tramway carriages of all kinds
each 45.00
264. Wagons each
7.50
265. Carts each
5.00
266. Hand carts
each 3.00
GROUP 4. — SMALL BOATS AND OTHER WATER CRAFT
267. Small boats, launches, lighters, and other water
craft, imported complete, either set up or knocked
down, measuring less than five hundred cubic feet,
per
centum ad valorem $0.15
CLASS TWELVE. — ALIMENTARY SUBSTANCES
GROUP 1. — MEATS AND FISH
268. Poultry and game, dressed or undressed,
N.W. kilo $0.03
269. Meat, salted or in brine, and jerked beef,
G.W. 100 kilos
.75
270. Hams, bacon, and other meats, smoked or
cured, also sausages not in cans,
N.W. 100 kilos
3.00
271. Lard (however contained),
G.W. 100 kilos
$1.60
272. Cottolene and all imitations of lard,
G.W. 100 kilos
2.00
273. Salted cod and stockfish,
G.W. 100 kilos
.75
274. Fish, other:
(a) Fresh, with the salt indispensable for
its preservation, G.W. 100
kilos .50
(b) Salted, smoked, or pickled, not in
cans, G.W. 100
kilos 1.50
275. Oysters, clams and shellfish not in glass or
canned,
G.W. 100 kilos
2.50
GROUP 2. — GRAIN, DRIED FRUIT, AND VEGETABLES, AND PREPARATIONS OF THE
SAME.
276. Rice:
(a) Unhusked, G.W. 100
kilos $0.40
(b) Husked, G.W. 100
kilos .50
(c) Flour, G.W. 100
kilos 1.50
277. Wheat, rye, and barley:
(a) In grain, G.W. 100
kilos .25
(b) In flour, N.W. 100
kilos .40
278. Corn (maize), oats, and other cereals not
mentioned
elsewhere:
(a) In grain, G.W. 100
kilos .10
(b) In meal or flour, G.W. 100
kilos .40
279. Millet:
(a) In grain, G.W. 100
kilos .40
(b) In flour, G.W. 100
kilos .50
280. Malt, G.W. 100
kilos 2.50
281. Hops, G.W. 100
kilos 3.00
282. Cereals prepared for table use, such as oatmeal,
cracked wheat, cornstarch, avena, and all
other preparations of cereals for table use
not elsewhere specially provided for,
N.W. 100 kilos
2.00
283. Bread, biscuits, crackers, and wafers made of
flour from cereals or pulse:
(a) Unsweetened, N.W. 100
kilos 3.00
(b) Sweetened, N.W. 100
kilos 5.00
284. Vermicelli, macaroni, and pastes for soups,
N.W. 100 kilos
3.00
285. Dried raisins, dates, figs, and citron, put up
in small packages,
N.W. 100 kilos
2.50
286. The same fruits in bulk and all other dried
and desiccated fruits,
N.W. 100 kilos
$0.75
287. Dried beans, peas, and pulse:
(a) In bulk, G.W. 100
kilos .75
(b) Put up in small packages,
N.W. 100 kilos
1.00
(c) Flour of, G.W. 100
kilos 1.50
288. Dried or desiccated vegetables, not elsewhere
specially provided for,
G.W. 100 kilos
1.00
GROUP 3. — TROPICAL AND SEMITROPICAL PRODUCTS
289. Sugar:
(a) Raw and glucose, G.W. 100
kilos $1.62
(b) Refined, N.W. 100
kilos 3.00
290. Cocoa:
(a) Of all kinds in the bean,
G.W. 100 kilos
5.75
(b) Ground, in paste, powder
and cocoa butter, N.W. 100
kilos 10.00
291. Coffee:
(a) In grains, G.W. 100
kilos 7.50
(b) Ground, N.W. 100
kilos 8.70
292. Succory root and chicory in any form,
N.W. 100 kilos
7.50
293. Cinnamon, first grade:
(a) Unground, N.W. 100
kilos 8.00
(b) Ground, N.W. 100
kilos 10.00
294. Cinnamon, second grade.
(a) Unground, N.W. 100
kilos 6.00
(b) Ground, N.W. 100
kilos 8.00
295. Vanilla beans, N.W. kilo 5.00
296. Cloves and other spices not
specially mentioned:
(a) Unground, N.W. kilo .08
(b) Ground, N.W. kilo .10
(c) Saffron of all kinds, N.W. kilo 4.00
297. Allspice and mace:
(a) Unground, N.W. kilo .07
(b) Ground, N.W. kilo .09
298. Nutmegs:
(a) Unmasked, G.W. kilo .04
(b) Husked, G.W. kilo .06
299. Pepper:
(a) Whole, N.W. kilo .04
(b) Ground, N.W. kilo .06
300. Mustard:
(a) Seed, N.W. kilo $0.04
(b) Ground, N.W. kilo .06
(c) In paste, N.W. kilo .15
301. Tea, N.W. kilo .20
GROUP 4. — SEEDS AND FORAGE
302. Seeds not elsewhere provided
for and carob beans, G.W. 100
kilos $ 0.50
303. Hay, forage, and bran,
G.W. 100 kilos
.05
GROUP 5. — OILS AND BEVERAGES
304. Olive oil:
(a) In receptacles of earthenware,
wood or tin, N.W. 100
kilos $5.00
(b) In bottles, N.W. kilo .075
305. Other refined oils in bottles for table use,
N.W. kilo .08
306. Alcohol
liter .70
307. Methyl alcohol, N.W. liter .35
308. Whisky, rum, and gin in wood
liter .35
(a) Whisky, rum, gin, cocktails,
blackberry and ginger
brandy, in bottles, flasks,
demijohns, and other
similar receptacles
liter .35
(b) Brandies, liqueurs, cordials,
and all compound spirits
not specially mentioned,
in wood liter .45
(c) The same in bottles, flasks,
demijohns, and other similar
receptacles
liter .45
309. Wines, sparkling
liter .85
310. Wines, still (fine):
(a) All white wines, including the
so-called generous wines
(vinos generous, and all
red or white dessert or
liqueur wines except those
mentioned in the next number,
in casks, barrels, and half
barrels liter .25
(b) The same in bottles, flasks,
demijohns, or other similar
receptacles
liter .40
311. Wines, still (common):
(a) Common red wines such as "vin
ordinaire vino column and
others (red) of like quality, in
casks, barrels and half barrels
liter .05
(b) The same in bottles, flasks,
demijohns, or other similar
receptacles
liter .20
312. Beer, malt extract, and cider, natural or
artificial, and so forth:
(a) Malt liquor, malt extract, and
cider in casks
hector $3.40
(b) Malt liquor, malt extract, and cider
in bottles
hector 4.60
(c) Sweetened, flavored, or aerated
waters, ginger ale, root beer,
and other nonalcoholic
beverages not otherwise
provided for
hector 1.00
313. Fruit juice, pure or with only sufficient
sugar to preserve it
liter .06
314. Vinegar
liter .05
GROUP 6. — VARIOUS
315. Canned or potted meats, such as beef, mutton,
sausage,
chicken, turkey, ham, bacon, and generally all meats
preserved in cans or jars, when not exceeding in
value one dollar per dozen cans of the weight of
one-tenth of a kilogram for each can, and not
exceeding in value one dollar and seventy-five cents
per dozen cans of the weight of one-fifth of a
kilogram
for each can, N.W. kilo 0.05
316. Canned or potted meats of the delicatessen
class, including mincemeat, pâté de foes
grass, deviled ham, and generally all meats
preserved in cans or jars, when exceeding
in value one dollar per dozen cans of the
weight of one-tenth of a kilogram for each
can, and exceeding in value one dollar and
seventy-five cents per dozen cans of the
weight of one-fifth of a kilogram for each can,
N.W. kilo .20
317. Salmon, cod, and herring, in cans or jars,
N.W. kilo .035
(a) Other canned or potted fish, and sea
food, such as sardines, oysters,
clams, and generally all sea
products, preserved in cans or
jars, N.W. kilo
.06
318. Canned and potted fish and sea food of the
delicatessen class, such as anchovies,
caviar, fish roe, and generally all fish or
sea food preserved in cans or jars, not in
use as ordinary food, N.W. kilo .20
319. Canned or potted soups of all kinds, including
clam broth, N.W. kilo .075
320. Condensed or concentrated milk or cream,
and canned vegetables or all kinds,
such as tomatoes, corn, pease, beans,
pumpkins, and generally vegetables
preserved in cans or jars, N.W. kilo .025
321. Pickled vegetables and fruits of all kinds:
(a) In stone or glass,
N.W. kilo $0.10
(b) In wood, G.W. 100
kilos 2.00
322. Canned or preserved fruits:
(a) In wood; and those belonging to the
class known as "pie fruits,"
packed in water, in tin, or
glass, N.W. kilo
.02
(b) Others, in tin or glass, including those
packed in sit-ups, known as " table
fruits," N.W
kilo .04
323. Preserved or brandied fruits in cordials or
spirits of any kind containing more
than eighteen per cent of alcohol,
such as brandied peaches, cherries
preserved in maraschino and the like,
whether put up in tin or glass,
N.W. kilo .125
324. Canned breads of all kinds,
N.W. kilo .025
325. Canned cakes, puddings, and sweetmeat
not candied, such as plum pudding and
the like, N.W. kilo .10
326. Saccharine, N.W. kilo 3.00
327. Flavoring extracts, N.W. kilo .25
328. Sauces and condiments for table use, put in
glass, such as caper, tomato, and Tabasco
sauce, and the like, N.W. kilo .125
329. Nuts, dried, of all kinds in natural state, not
otherwise provided for, N.W. 100
kilos 2.50
330. Chocolate:
(a) In forms or lumps of more than two
kilos for manufacturing purposes,
N.W. kilo .10
(b) In cakes or powder for table use, but
not made up into bonbons or candy,
N.W. kilo .12
331. Conserved or crystallized fruit or nuts, used as
confectionery and sweetmeat, whether put
up in paper, metal, or glass, N.W. kilo .25
332. Confectionery, candies, and sweetmeat of all
kinds,
N.W. kilo .125
Provided, That none of the articles classified under paragraphs three
hundred and thirty, three hundred and thirty-one, and three hundred and
thirty-two shall pay a less rate of duty than twenty per centum ad
valorem. CDT
333. Eggs, salted or preserved,
G.W. 100 kilos
2.50
334. Cheese:
(a) Fine, in glass, stone, or metal, not used
as common food, N.W. kilo $0.25
(b) Other (common), G.W. kilo .025
335. Butter, N.W. kilo .05
336. Oleomargarine, butterine, and all imitations of
butter,
N.W. kilo .06
337. Honey, molasses, and syrup of cane,
N.W. kilo 1.00
CLASS THIRTEEN. — MISCELLANEOUS
338. Fans:
(a) With mountings of bamboo, reeds, or other woods,
N.W. kilo $0.75
(b) With mountings of horn, bone, composition, or
metal other than gold and silver,
N.W. kilo 2.50
(c) With mountings of tortoise shell, ivory or
mother-of-pearl; also fans of kid skin,
silk tissue, or feathers,
N.W. kilo 5.00
339. Combs:
(a) Of horn or india rubber,
N.W. kilo 2.00
(b) Of tortoise shell or ivory,
N.W. kilo 5.00
(c) Others shall be classified for
duty according to their
component material.
340. Trinkets and ornaments of all kinds,
except those of gold or silver, or
of gold and silver plate, or in which
the predominant substance is amber,
jet, tortoise shell, coral, ivory,
meerschaum, or mother-of-pearl, horn,
whalebone, celluloid, or compositions
imitating any of the materials herein
mentioned, N.W. kilo 1.25
341. Amber, jet, tortoise shell, coral, ivory,
meerschaum, mother-of-pearl:
(a) Unwrought, N.W. kilo 1.00
(b) Wrought, N.W. kilo 3.50
342. Horn, bone, whalebone, or celluloid, also
compositions imitating these or those of
the preceding number:
(a) Unwrought, N.W. kilo .60
(b) Wrought, N.W. kilo 1.50
343. Walking sticks and sticks for umbrellas and
parasols per 100
3.75
Sword sticks shall pay the duty fixed for the swords they contain and
shall, in addition, pay the duty for walking sticks: Provided, That
none of the articles classified under this paragraph shall pay a less
rate of duty than twenty per centum ad valorem.
344. Hair, human, manufactured into articles of all
kinds, or any shape,
N.W. hectog 0.50
345. Buttons of all kinds, other than gold or silver,
or of gold or silver plate,
N.W. kilo 1.00
346. Cartridges, with or without projectiles or
bullets, also primers and
caps for such arms, N.W. kilo .30
347. Tarpaulins, coated with sand for vans,
N.W. 100 kilos
.20
348. Paper, felt, or other textile, prepared or
coated with tar, pitch, or similar substances,
for roofs and structural purposes,
G.W. 100 kilos
.30
349. Oilcloths:
(a) For floors and packing purposes,
N.W. 100 kilos
3.00
(b) For wearing apparel, unmanufactured,
N.W. 100 kilos
3.00
(c) Manufactured into wearing apparel,
N.W. 100 kilos
6.00
(d) Other, including linoleum,
N.W. 100 kilos
5.00
350. Artificial flowers of all kinds, also artificial
fruits, seeds, pistils, or buds of any
material for the manufacture of flowers,
N.W. kilo 2.50
351. Matches of wax, wood, or cardboard,
N.W. kilo .20
352. Caoutchouc and gutta-percha manufactured
into any kind of article not otherwise
provided for:
(a) Rubber hose and piston packing,
N.W. kilo .03
(b) Hard rubber articles, not otherwise mentioned,
N.W. kilo .50
(c) Boots and shoes of rubber,
N.W. kilo .25
(d) All other articles, except hose of rubber and
textile,
N.W. kilo .20
(e) Hose of textile and rubber,
N.W. kilo .10
353. Games and toys, except those of gold and silver,
or of gold and silver plate, tortoise shell, ivory,
or mother-of-pearl, and of materials mentioned in
Nos. 341 and 342,
N.W. kilo $ 0.10
354. Umbrellas and parasols.
(a) Covered with paper
each .08
(b) Covered with silk
each .50
(c) Covered with other stuff
each .20
355. Hats and bonnets and crowns for same, of straw:
(a) Complete, not trimmed
each .13
(b) Same, trimmed
each .22
(c) Crowns for (untrimmed)
each .11
356. The same articles of other materials:
(a) Complete, not trimmed
each .06
(b) Same, trimmed
each .20
(c) Crowns for (untrimmed)
each .05
357. Caps of all kinds:
(a) For adults, or any material,
plain each .15
(b) For adults, embroidered or
decorated each
.50
(c) For children, plain
each .10
(d) For children, embroidered or
ornamented each
.35
Provided, That none of the articles classified under paragraphs three
hundred and fifty-four, three hundred and fifty-five, three hundred and
fifty-six, and three hundred and fifty-seven shall pay a less rate of
duty than twenty per centum ad valorem.
Photographic cameras and lenses:
358. Cameras of which the lenses are not removable or
adjustable,
made of wood or of metal, polished or covered with
leather or imitation of leather, fitted for either
plates or films,
or for both, according to the largest area of plate
coverable at
one exposure:
(a) If such area be 20 square inches or
less each .25
(b) More than 20 square inches and not more
than 40 each .50
(c) More than 40 square inches and not more
than 80 each 1.00
(d) More than 80 square inches
each 2.00
359. The same articles made of wood or metal,
painted, varnished,
shellaced, or plain, and otherwise, as above
indicated:
(a) If such area be 20 square inches or
less each .18
(b) More than 20 square inches and not more
than 40 each .35
(c) More than 40 square inches and not more
than 80 each
$0.70
(d) More than 80 square inches
each 1.40
360. Cameras with removable or adjustable lenses, not
including the
lenses, according to the largest area of plate or
film covered
at one exposure:
(a) If such area be 20 square inches or
less each .50
(b) More than 20 square inches and not more
than 40 each 1.00
(c) More than 40 square inches and not more
than 80 each 2.50
(d) More than 80 square inches and not more than
120 square inches
each 3.75
(e) More than 120 square inches
each 5.00
361. Single lenses for photographic
apparatus each
.25
362. Combination lenses for same are dutiable
according to
diameter: if such diameter be —
(a) 1 inch or less
each 3.00
(b) More than 1 inch and not more than
1½ each
4.50
(c) More than 1½ inch and not more than
2 each 7.50
(d) More than 2 inches and not more than
3 each 15.00
(e) More than 3 inches
each 30.00
363. Tuns, pipes, casks, and other similar wooden
receptacles of
liquids, or of articles in liquid or in brine,
imported
separately, or in use as immediate containers of
imported
merchandise which is not dutiable on gross weight:
(a) Tuns each 3.50
(b) Pipes each
1.75
(c) Half pipes or hogsheads
each 1.00
(d) Casks or barrels
each .85
(e) Half casks or half barrels
each .50
(f) Quarter casks or quarter
barrels each .35
364. Tobacco:
(a) In the leaf, unmanufactured,
N.W. kilo .50
(b) Manufactured,
N.W. kilo 2.00
365. On all other goods, wares, merchandise and
effects not
otherwise enumerated or provided for, except crude
materials, per centum ad valorem
.25
366. On crude materials not otherwise enumerated, per
centum
ad valorem .10
ARTICLES
FREE OF DUTY
Sec. 12. The following articles shall pay no duty
on their importation into the Philippine Islands:
367. Natural mineral waters aerated, carbonated or
not.
368. Trees, shoots, and plants; also moss in a
natural or fresh state.
369. Copper, gold and silver ores.
370. All samples of the kind in such quantity and of
such dimensions or construction as to render them unsalable or of no
appreciable commercial value.
371. Articles of the growth, produce, and manufacture
of the Philippine Islands exported to a foreign country and returned
without having been advanced in value or improved in condition by any
process of manufacture or other means, and upon which no drawback or
bounty has been allowed.
372. Gold, silver, and platinum, in broken-up jewelry
or table services, bars, sheets, coins, pieces, dust, and scraps.
373. Gold, silver, and platinum, in articles
manufactured and stamped in the Philippine Islands.
374. Fresh fruits.
375. Fresh garden produce.
376. Fresh meat, except poultry and game; also ice.
377. Fresh eggs.
378. Fresh milk.
379. Diamonds and other precious stones in the rough,
unmounted.
380. Hand paintings in oil, water color, or pastel,
and pen and ink drawings intended for use as works of art, and not as a
part of decoration of any other merchandise, nor for use in the
manufactures and industrial arts and sciences.
381. Lithographs, posters, calendars, and folders for
advertising purposes only, having no commercial value and designed for
free public distribution.
382. (a) Spanish scientific,
literary, and artistic works, not subversive of public order, imported
under provisions of Article Thirteen of the treaty between Spain and
the United States signed at Paris on the tenth day of December,
eighteen hundred and ninety-eight.
(b) Public magazines, reviews, newspapers, and like
published periodicals, Bibles, and schoolbooks; but complete books
published in parts and not otherwise entitled to free entry shall not
be classified under this paragraph.
383. Manures, natural.
384. Quinine, sulphate and bisulphate of, and all
alkaloids or salts of cinchona bark, in pills or otherwise.
ARTICLES
FREE OF DUTY, SUBJECT TO CONDITIONS
385. Supplies imported by the United States
Government for the use of the Army, Navy, and Marine-Hospital Service
or by the Insular Government for its use or that of its subordinate
branches.
386. Wearing apparel, toilet objects, and articles
for personal use, bed and table linen, books, portable tools and
instruments, theatrical costumes, jewels, and table services bearing
evident signs of having been used, imported by travelers in their
luggage in quantities proportionate to their profession and position.
The customs authorities may exact a bond for the exportation of these
articles when deemed necessary by them.
387. Works of fine art destined for public museums,
galleries, or art schools when due proof is given as to their
destination.
388. Archaeological and numismatical objects for
public museums, academies, and scientific and artistic corporations, on
proof of their destination.
389. Specimens and collections of mineralogy, botany,
zoology, and ethnology, and small models for public museums, public
schools, academies, and scientific and artistic corporations, on proof
of their destination.
390. (a) Philosophical,
historical, economic, and scientific books, apparatus, utensils,
instruments, and preparations, including packing, packages, and
receptacles thereof, specially imported in good faith and for the use
and by the order of any society or institution incorporated or
established solely for philosophical, educational, scientific, or
literary purposes, or for the encouragement of the fine arts, or for
the use and by order of any college, academy, school, or seminary of
learning in the Philippine Islands, or of any public library, and not
for sale or hire, subject to such regulations as may be prescribed by
the Collector of Customs of the Islands; and the provisions of this
paragraph in respect to books shall apply also to any individual
importing not exceeding two copies of any one work for his own use and
not for sale or hire.
(b) Books and music in raised print, used
exclusively by the blind.
If the regulations in each case are not complied with, or if the
examination is not entirely satisfactory, the exemption shall be
annulled, and the duties stipulated in the tariff shall be collected.
ARTICLES
FREE OF DUTY, SUBJECT TO THE FORMALITIES PRESCRIBED IN EACH CASE BY THE
CUSTOMS AUTHORITIES
391. Casks, sacks, and large metal receptacles in use
as immediate containers of dutiable imported commodities, when such
receptacles are to be re-exported.
392. Carriages, trained animals, portable theaters,
circus equipment, panoramas, wax figures, and other similar objects for
public entertainment, imported temporarily.
393. Used household furniture of persons coming to
settle in the Philippine Islands, including such articles, effects, and
furnishings as pictures, books, pianos, organs, chinaware, and kitchen
utensils, in quantities and of the class suitable to the rank and
position of the persons bringing the same: Provided, That they have all
been used by said persons for more than one year; that they are brought
within a reasonable time after the arrival of the owners, in the
discretion of the Collector of Customs: And provided further, That
satisfactory evidence be produced that such persons are actually coming
to settle in the Philippine Islands, that the change of residence is
bona fide, and that the privilege of free entry under this paragraph
has never been previously granted to them.
394. Foreign articles destined to exhibitions held in
the Philippine Islands.
395. Submarine telegraph cables.
396. Pumps intended for the salvage of vessels
imported temporarily.
397. Parts of machinery, pieces of metal and wood
imported for the repair of foreign vessels which have entered ports of
the Philippine Islands through stress of weather.
EXPORT
DUTIES
Sec. 13. On the following products of the
Philippine Islands, when exported therefrom, there shall be levied and
collected on the gross weight thereof export duties as follows:
398. Abaca, raw or wrought hemp 100
kilos $0.75
399. Indigo 100
kilos .25
400. Indigo employed for dyeing
("tintarron") 100 kilos .025
401. Rice 100
kilos 1.00
402. Sugar 100
kilos .05
403. Cocoanuts, fresh and dried
(copra) 100 kilos .10
404. Tobacco, manufactured, of all kinds and whatever
origin 100 kilos
1.50
405. Tobacco, raw, grown in the Provinces of Cagayan,
Isabela, and New Biscay (Luzon
Island) 100 kilos 1.50
406. Tobacco, raw, grown in the Visayas and Mindanao
Island 100 kilos
1.00
407. Tobacco, raw, grown in other provinces of the
Archipelago 100
kilos .75
Certificates of origin of raw tobacco may be required by the customs
authorities when proof of the place of production is necessary.
TONNAGE
DUES
Sec. 14. At all ports or places in the Philippine
Islands there shall be levied the following navigation and port charges:
On the entry of a vessel from a port or place not in the Philippine
Islands a duty of six cents per net ton as expressed in her national
certificate of registry.
On the entry of a vessel from a port or place not in the Philippine
Islands lading or discharging cargo which is less than the net tonnage
of the vessel, dues of twenty cents per thousand kilograms may be
imposed, at the option of the master or consignor or consignee of the
cargo, in lieu of the tonnage tax above prescribed.
On the entry of a vessel only to discharge or take on board passengers
and their baggage, the tonnage tax above prescribed shall not be
imposed.
Sec. 15. The following shall be exempt from
tonnage dues:
A vessel belonging to or employed in the service of the Government of
the United States.
A vessel of a foreign government not engaged in trade.
A vessel in distress.
A yacht belonging to an organized yacht club of the United States or of
a foreign nation which imposes no tonnage or equivalent taxes on
American yachts.
WHARF
CHARGES
Sec. 16. There shall be levied and collected upon
goods of all kinds exported through the ports of entry of the
Philippine Islands a duty of seventy-five cents per gross ton of one
thousand kilos, as a charge for wharfage and for harbor dues, whatever
be the port of destination or nationality of the exporting vessel.
Sec. 17. Merchandise imported, exported, or
shipped in transit for the use of the Government of the United States,
or of that of the Philippine Islands, including coal, shall be exempt
from wharf charges.
REIMPORTATION
OF INSULAR PRODUCTS
Sec. 18. Goods, fruits, and articles of the
Philippine Islands exported abroad and reimported, owing to their not
having been sold at the place of destination, shall be exempt from the
payment of duty: Provided always, That they are enclosed in the same
packages and bear the same marks, and that they are accompanied by
certificates of the consular officer, or, if there be none, of the
local authority, stating that the goods, produce, or effects of the
country are reimported for the above-stated reason.
Abaca, raw is exempt from the production of the aforesaid certificate.
Sec. 19. The following articles may likewise be
imported free of duty:
(a) Paintings which are works of art, and have been
exported with a custom-house certificate: Provided, That their identity
is established to the satisfaction of the customs authorities.
(b) Books, when, on their exportation, the number of
the copies, the title of the work, and the name of the publisher have
been stated in the export certificate.
(c) Copper coins returned from foreign countries, if,
on examination, it appears that they have been coined legitimately.
(d) Articles returned from foreign exhibitions.
(e) Articles of the Philippine Islands returned from
foreign countries, the entry of which was prohibited at the place of
destination.
Sec. 20. All existing decrees, laws, regulations,
or orders, so far as the same are inconsistent with the provisions of
this Act, and the tariff and duties, rules and regulations hereby
enacted, are to that extent repealed, such repeal to take effect at the
time when said tariff and duties shall go into force and effect.
Nothing in this section contained shall in any way affect any legal
proceeding that has been or may be lawfully commended at any time by
reason of any act or omission done or committed before the date upon
which this Act goes into force and effect.
Sec. 21. The index and repertory hereto attached
are not an integral part of the tariff law and shall not be construed
to alter or change the same in any way.
Sec. 22. This Act shall be known and referred to
as the Tariff Revision Law of nineteen hundred and one.
Sec. 23. This Act shall take effect November
fifteenth, nineteen hundred and one.
Footnotes
1. Class IV, group 3, Rule A.
1. Class IV, group 3, Rule A.
2. Class V, group 2, Rule A.
3. Class VI, group 3, Rule A.
3. Class VI, group 3, Rule A.
4. Class IV, group 3, Rule B, letter (a); and
Class V, group 2, Rule B letter (a).
5. Class IV, group 3, Rule B, letter (b);
Class V, group 2, Rule B letter (b).
6. Class IV, group 3, Rule B, letter (c);
Class V, group 2, Rule B letter (c).
7. Class IV, group 3, Rule B, letter (d);
Class V, group 2, Rule B letter (d).
8. See rule 15.
9. Knitted goods, mixed with other vegetable
fibers, wool, silk, or floss silk, shall respectively be dutiable
according to the corresponding numbers of Classes V, VI, and VII (see
rule 5).
10. When these articles are mixed in any proportion
with linen or silk, they shall respectively be included in the
corresponding numbers of Classes V and VI (rule 5).
11. See rules 7 and 11.
12. Ribbons and galloons containing in any proportion
threads of other vegetable fibers, wool, or silk shall respectively be
subject to the corresponding numbers of Classes V, VI, and VII (see
rule 6).
13. See rules 7 and 11.
14. See rules 7 and 11.
15. See rules 7 and 11.
16. Ribbons and galloons containing any proportion of
threads of wool or silk shall, respectively, be liable to the
corresponding numbers of Class VII (see rule 6).
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