CHAN ROBLES AND ASSOCIATES LAW FIRM - Welcome to the Home of the Philippine On-Line Legal Resources

Philippine Laws, Statutes & Codes

ON-LINE
.
Sponsored by:  The ChanRobles Group

A collection of Philippine laws, statutes and codes
not included or cited in the main indices
of the Chan Robles Virtual Law Library.





google search for chanrobles.com Search for www.chanrobles.com

Google
 
Web www.chanrobles.com



THE CHAN ROBLES VIRTUAL LAW LIBRARY - QUICK GLANCE
 Philippines| Worldwide|The Business Page





EXECUTIVE ORDER NO. 367-A


 


AMENDING EXECUTIVE ORDER NO. 367 DATED JANUARY 18, 1972, ENTITLED “MODIFYING THE RATES OF IMPORTS DUTY ON CERTAIN IMPORTED ARTICLES AS PROVIDED UNDER REPUBLIC ACT NO. 1937, OTHERWISE KNOWN AS THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES, AS AMENDED”
 


WHEREAS, Executive order No. 367 dated January 18, 1972, might create some ambiguity in the interpretation and application of its provisions, apart from the fact that it contains superfluous and unnecessary subheadings;
WHEREAS, it is deemed necessary to simplify and harmonize commodity classifications in the executive order with those of the Tariff and Customs Code for a more effective, proper and correct implementation and administration of said executive order; and  
WHEREAS, it is also necessary to effect a more comprehensive adoption of the recommendations of the Tariff Commission and the National Economic Council;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by law, do hereby amend Executive Order No. 367 dated January 18, 1972, to read as follows:  
SECTION 1.    The articles specifically listed hereunder as classified under Section 104 of Republic Act No. 1937 pay the following rates of import duty:

       Tariff                                                                                            Rate
    Heading                 Description of Articles                                       of
        No.                                                                                               Duty

    02.06    Meat and edible meat offals (except poultry
                  liver), salted, dried, smoke, cooks or similarly
                  treated;

                 A.    Ham and bacon                                                      ad val. 130%

                 B.    x x x

                 ex.    Shoulders, other pork, beef or veal,
                 poultry and other smoked, dried, salted
                 or cooked meat                                                             ad val. 90%

    03.01    Fish, fresh (live or dead), chilled or frozen:

                 A.    x x x
    
                 B.     Dead                                                                     ad val. 105%

    03.02    Fish, salted, dried or smoked                                     ad val. 105%
   
    03.03    Crustaceans and mollusks, whether in shell or not,
                  fresh (live or dead), chilled, frozen, salted, dried or
                  cooked:

A.    Fresh (live or dead), chilled or frozen                  ad val. 105%
   
B.    Salted, dried of cooked                                        ad val. 105%

    04.01    Milk and cream, fresh, not
                  concentrated or sweetened                                       ad val. 30%

    04.03    Butter:

               A.    x x x
   
               B.    Other n. w., kg. P3.80 or 100%

    04.04    Cheese and curd:

              A.    x x x

              B.    Other                                                                      ad val. 80%

    04.05      Hen’s and birds’ eggs
    and egg yolks, fresh, dried,
    powdered, or otherwise preserved,
    sweetened or not                                                    ad val. 130%

    06.03      Cut flowers and flowers buds of
    a kind suitable for bouquets or
    for ornamental purposes, fresh,
    dried, dyed, bleached, impregnated
    or otherwise prepared                                            ad val. 70%

    ex.    Cut flowers                                                    ad val. 100%


    06.04      Foliage, branches, and other
    parts (other than flowers or
    buds) of trees, shrubs, bushes
    and other plants, and mosses
    and grasses, being articles
    of a kind suitable for bouquets
    or ornamental purposes, fresh,
    dried, dyed, bleached, impregnated
    or otherwise prepared                                          ad val. 70%
 
    ex. Foliage                                                            ad val. 100%


    07.01    Vegetables, fresh of chilled:

    A.    Garlic    g.w., 100 kgs.    P200.00

    B.    x x x


    ex.    Onions and potatoes g.w., 100 kgs.
P120.00

    C.    Other g.w., 100 kgs.
P120.00

    07.02    Vegetables preserved by freezing g.w., 100 kgs. P120.00

    07.04      Dried, dehydrated or evaporated
    vegetables, whole, cut or sliced,
    but not further prepared    g.w., 100 kgs.  P160.00

    07.05      Dried leguminous vegetables,

    whole, skinned of split g.w., 100 kgs. P15.00

    ex.    Chick peas and sweet

    peas (excluding those
    in bulk containers for
    canning); lentils and
    other legumes (pulses)    g.w., 100 kgs.  P60.00

    Grapes:


    A.    Fresh      g.w., 100 kgs. P50.00 or               ad val. 60%

    B.     x x x

    Nuts other than coconuts,
    fresh or dried, shelled or
    not                                                                        ad val. 100%

    ex.    Almonds, chestnuts

    and walnuts                                                         ad val. 130%

    Apples, pears and quinces,

    fresh    g.w., 100 kgs. P15.00

    ex.    Apples and pears g.w., 100 kgs.
P50.00 or 55%

    Stone fruits, fresh   g.w., 100 kgs.
P15.00

    ex.    Cherries, peaches and
plums g.w., 100 kgs. P60.00

    Berries, fresh    g.w., 100 kgs.
P60.00

    Other fruits, fresh    g.w., 100 kgs.
P60.00

    Fruits, dried, other than those

    falling within heading Nos.
    08.01, 08.02, 08.03, 08.04
    or 08.05    g.w., 100 kgs.  P100.00

    Coffee (including husks, skins

    and other waste), whether or
    not roasted or freed of caffeine:

    A.    x x x
    B.    x x x

    ex.    Coffee, roasted including

    ground                                                               ad val. 80%

    Mate                                                                  ad val. 105%

    Pepper of the genus Piper,
    pimento of the genus Capsicum
    grossum) or the genus
    Pimenta:

    A.    x x x

    B.    x x x

    ex.    Pepper, in consumer
containers             ad val. 105%

    Saffron and other spices:


    A.    x x x


    ex.    Ginger, fresh, dried,

    including frozen not in
    airtight containers    g.w., 100 kgs.     P64.00

    B.    x x x


    ex.    Other spices, ground,

    n. e. s. (in consumer
    containers)    l.w., 100 kgs.     P80.00

    Cereal groats and cereal meal;

    other worked cereal grains (e.g.,
    rolled or flaked, with or
    without heat-treatment, polished,
    pearled or crushed, or enriched,
    by vitamins or minerals but
    not further prepared), except
    husked, glazed, polished or
    broken rice; edible germ of
    cereals:    

    A.    x x x

    B.    x x x


    ex.    Barley, pearled    g.w., 100 kgs.
    P120.00

    Oil seeds and oleaginous

    fruit, whole or broken:

    A.    x x x

    B.    Groundnuts (e. g., peanuts    g.w., 100 kgs.
    P200.00

    C.    x x x


    D.    x x x


    Flour of oil seeds and oleaginous

    fruit (excluding prepared
    mustard flour)    g.w., 100 kgs.     P50.00

    ex.    Soybean powder    g.w., 100 kgs.
    P200.00

    Locust beans, fresh or dried,

    whether or not crushed or
    ground, but not further prepared;
    fruit kernels and other
    vegetables products of a kind
    used primarily for human food,
    not otherwise provided for    g.w., 100 kgs.
    P10.00 or                                                             ad val. 30%

    ex.    Other seeds for food

    (melon, watermelon,
    pumpkin) n.e.s.    g.w., 100 kgs.
    P40.00 or 60%
    Other vegetable materials    ad val. 60%
    ex.    Moss and seaweeds,
    dried    ad val. 90%
    Margarine, imitation lard
    and other prepared edible
    fats    l.w., kg. P2.80
    Sausages and similar preparations
    of meat , meat offals or any other
    animal substances:
    A.    x x x
    1.    Sausages, Bilbao type    l.w., kg. P15.00
    and ad val. 110%
    2.    Other    ad val. 110%
    B.    Other    ad val. 110%
    Other prepared or preserved
    meat or meat offals:

    A.    x x x
    B.    x x x
    ex.    Ham, bacon, poultry,
    other pork and beef
    and meat pastes and
    spreads in airtight
    containers    ad val. 105%
    Meat extracts, soups and broths    ad val. 75%
    ex.    Soups (in liquid, solid
    or powder) meat juice
    and other meat extracts
    and preparations, n.e.s.
    in airtight containers    ad val. 105%
    Prepared or preserved fish, including
    caviar and caviar substitutes and
    fish soups:
    A.    x x x
    1.    Tuna    ad val. 60%
    2.    x x x
    ex.    Anchovies    ad val. 60%
    B.    Caviar and caviar substitutes    l.w., kg. P4.00
    and ad val. 85%
    C.     Others    l.w., kg. P4.00
    and ad val. 85%
    Crustaceans and mollusks,
    prepared or preserved,
    including soups:
    A.     x x x
    B.    Other    l.w., kg. P4.00
    and ad val. 85%
    Beet sugar and cane sugar:
    A.     x x x
    B.    Refined    g.w., 100 kgs.
    P160.00
    Other sugars, including
    artificial honey (whether
    or not mixed with natural
    honey); caramel    g.w., 100 kgs.
    P50.00
    ex.    Sugar cane syrup, sugar
    beet syrup, maple sugar
    and maple syrup, corn
    syrup for table use
    and other sugar and syrup,
    n.e.s.    g.w., 100 kgs.
    P200.00
    Molasses, whether or not
    decolorized      g.w., 100 kgs.
    P50.00
    ex.    Molasses, edible    l.w., 100 kgs.
    P200.00

    17.04    Sugar confectionery, not
    containing cocoa n.e.s.    l.w., 100 kgs.
    P200.00 or ad
    val. 160%

    18.03    Cocoa paste (in bulk or in
    block)    ad val. 90%

    18.04    Cocoa butter (fat or oil)    ad val. 100%
    18.05    Cocoa powder, whether or
    not sweetened    ad val. 90%
    18.06    Chocolate and chocolate
    products:

    A.    x x x
    B.    Other    ad val. 100%

    19.02    Preparations of flour, starch
    or malt extract, of a kind used
    as infant food or for dietetic
    or culinary purposes, containing
    less than fifty per cent
    by weight of cocoa:

    A.     x x x
    B.    x x x
    ex.    Cereal foods for infants;
    food preparations for
    babies, all kinds, n.e.s.
    and other preparations
    of cereals, flour and
    fecula for food n.e.s.
    (including cereal products
    made from flour or starch
    containing not more than
    20% sugar, honey eggs, fats,
    cheese, fish, shrimps, fruit,
    etc.    ad val. 60%

    Macaroni, vermicelli, spaghetti
    and similar products (including
    sotanghon, miki, bihon and
    misua)    ad val. 130%
    Prepared foods obtained by
    the swelling or roasting
    of cereals (puffed rice,
    corn flakes and similar
    products)    ad val. 75%

    Bread, ship biscuits and
    other ordinary bakers’
    products, not containing
    sugar, honey, eggs, fats,
    cheese or fruit    g.w., 100 kgs.
    P120.00
    Pastry, biscuits, cakes and
    other fine bakers’ products,
    whether or not containing
    cocoa in any proportion    g.w., 100 kgs.
    P160.00
    Vegetables and fruits preserved
    in vinegar or acetic
    acid, with or without salt,
    spices or mustard, including
    pickles, mustard pickles and
    the like    ad val. 100%

    ex.    Pickled olives,
    pickled soybean
    (tausi) and other
    pickled vegetables,
    n.e.s.    ad val. 130%
    Vegetables preserved otherwise
    than in vinegar or acetic
    acid    ad val. 130%

    20.06    Fruits, including crushed fruits,
    otherwise preserved, whether or
    not containing added sugar or
    spirit:
    A.    x x x
    B.    Other    ad val. 105%

    20.07    Fruit and vegetable juices,
    whether or not containing
    added sugar, but unfermented
    and not containing spirit:

    A.    x x x
    ex.    Pineapple concentrates
    in airtight containers
    and natural fruit juice
    concentrates (liquid
    form) in retail containers
    (cans, bottles, etc.)    ad val. 60%
    B.    x x x
    ex.    Pineapple juice and
    other fruit juices,
    unfermented; tomato
    juice and other vegetable
    juices, unfermented,
    n.e.s. in aircraft,
    containers    ad val. 105%

    21.02    Coffee extracts essences,
    concentrates and similar preparations
    with a basis of coffee,
    liquid or dry      ad val. 70%

    21.04    Sauces and similar prepared
    seasoning    l.w., kg. P3.20
    and 105% ad val.

    22.02    Lemonade, flavored aerated waters
    and other non-alcoholic beverages,
    not including fruit and vegetable
    juices falling within heading
    No. 20.07    ad val. 100%

    ex.    Non-alcoholic beverages
    excluding fruit and
    vegetable juices falling
    within heading
    No. 20.07    ad val. 130%

    22.03    Beer, ale, porter and stout    ad val. 105%
    22.07    Other fermented beverages
    (e.g., cider, perry and
    mead):

    A.    In receptacles containing
    each more than two liters    1. P0.15 or
    ad val. 100%
    ex.    Other fermented cereal
    beverages    1. P0.60 or
    ad val. 100%
    B.    In other receptacles    1. P1.00 or
    ad val. 100%
    ex.    Other fermented cereal
    beverages    1. P0.60 or
    ad val. 100%

    22.08    Ethyl alcohol, whether or
    not denatured:

    A.    x x x
    ex.    Rubbing (denatured)
    alcohol    1. P3.00
    B.    x x x

    22.09    Spirits, liqueurs and all other
    spirituous beverages:

    A.    x x x
    ex.    Gin and rum    1. P8.00 or
    ad val, 130%
    B.    x x x

    22.10    Vinegar    1. P2.00
    24.02    Manufactured tobacco; tobacco
    extracts and essences:
    A.    x x x
    ex.    Smoking pipe tobacco    n.w., kg. P60.00
    and ad val. 130%
    B.    Chewing tobacco and
    snuff    n.w., kg. P60.00
    and ad val. 130%
    C.    x x x
    ex.    Cigars and cheroots    n.w., kg. P80.00
    and ad val. 130%
    D.    Cigarettes of all kinds    n.w., kg. P20.00
    and ad val. 80%
    E.    x x x
    F.    x x x
    G.    x x x
    H.    Other    n.w., kg. P25.00
    and ad val. 130%

    25.01    Common salt (including rock
    salt, sea salt and table
    salt); pure sodium chloride;
    salt liquors; sea water;

    A.    x x x
    ex.    Refined salt (purified
    vacuum pan salt or grained
    salt in the form of fine
    crystals, 100% passing
    thru a No. 20 U.S. Bureau
    of Standards sieve,
    containing not less than
    99.5% of sodium chloride
    on a dry basis but not
    including chemically pure
    sodium chloride)    ad val. 80%
    B.    x x x

    29.23    Single or complex oxygen-
    function amino-compounds:

    A.    x x x
    ex.    Food seasoning in
    retail containers (mono-
    sodium glutamate)    n. w., kg., P4.00
    or ad val. 60%
    B.    x x x
    C.     x x x

    30.03    Medicaments (including
    veterinary medicaments):

    A.    x x x
    B.    x x x
    ex.    Cough drops    ad val. 60%

    32.09    Varnishes, lacquers and lacquer
    enamels; other paints
    and enamels; distempers,
    water pigments of the kind
    used for finishing leather,
    pigments in linseed oil,
    white spirit, spirits of
    turpentine, varnish or other
    paint or enamel media; prepared
    dyes in forms or packings
    of a kind sold by retail;
    stamping foil:

    A.    x x x
    B.    x x x
    C.    x x x
    ex.    Water paints and
    ready mixed paints    ad val. 130%

    32.13.    Writing ink, printing ink
    and other inks:

    A.    x x x
    ex.    Writing ink    ad val. 80%
    B.    x x x
    C.    x x x

    34.01    Soap, including medicated
    soap      ad val. 70%

    34.02    Organic surface-active agents;
    surface-active preparations
    and washing preparations,
    whether or not containing
    soap    ad val. 25%
    ex.    Chlorox and similar
    bleaching, disinfecting
    and deodorizing agents (e.g.,
    Sani-color and Purex);
    detergents and emulsifiers
    put up on retail
    packages; other cleansing
    preparations, n.e.s.    ad val. 60%

    34.04    Artificial waxes (including
    water-soluble waxes); prepared
    waxes, not emulsified or
    containing solvents    ad val. 60%

    34.05    Footwear, furniture and
    floor polishes and creams,
    metal polishes, scouring
    powders and similar
    preparations, but excluding
    prepared waxes falling
    within heading No. 34.04:

    A.    Polishes, creams and similar
    preparations for footwear and
    other articles of leather    ad val. 130%
    B.    Other    ad val. 70%

    34.06    Candles, tapes, night lights
    and the like    ad val. 90%

    35.03    Gelatin (including gelatin
    in rectangles, whether or not
    colored or surface-worked)
    and gelatin derivatives; glues
    derived from bones, hides,
    nerves, tendons, or similar
    products, and fish glues;
    isinglass:

    A.    x x x
    B.    x x x
    ex.    Gelatin, edible,
    n. e. s., (excluding
    U.S.P. grade)    ad val. 60%

    35.06    Prepared glues not otherwise
    provided for; products suitable
    for use as glues put
    up for sale by retail as
    glues in packages not
    exceeding a net weight of
    one kilogram    ad val. 40%
    ex.    Paste    ad val. 70%

    36.05    Firecrackers and pyrotechnic
    products (e.g., fireworks,
    fog signals, fuses, amorces),
    rain rockets:

    A.    Firecrackers    l. w., kg.
    P20.00
    B.    x x x
    ex.    Pyrotechnical articles
    (fireworks, etc.)    ad val. 60%

    36.06    Matches (excluding Bengal
    matches)    l.w., kg. P6.00

    36.07    Ferrocerium and other
    pyrophoric alloys in all forms    ad val. 100%
    ex.    Flints    ad val. 130%
    36.08    Other combustible preparations
    and products    ad val. 90%

    37.07    Other cinematographic film,
    exposed, whether or not
    developed and whether or not
    incorporating a sound track,
    negative or positive:

    A.    Newsreels, travelogues,
    technical and scientific
    films    linear meter
    P0.20
    B.    Other    linear meter
    P1.50

    38.19    Chemical products and
    preparations of the chemical
    and allied industries (including
    those consisting of mixture of
    natural products) not otherwise
    provided for; residual products
    of the chemical and allied
    industries, not otherwise
    provided for:

    A.    x x x
    B.    x x x
    C.     x x x
    D.     x x x
    ex.    Meat tenderizer    ad val. 60%

    39.02    Articles of materials of the
    kinds described in headings
    numbered 39.01 to 39.06    ad val. 100%

    40.08    Plates and sheets (not cut, or
    cut into rectangles), strips and
    profile shapes of unhardened
    vulcanized rubber:

    A.    x x x
    1.    x x x
    2.    x x x
    B.    x x x
    ex.    Rubber mats and
    mattings    ad val. 60%

    40.09    Piping and tubing of unhardened
    vulcanized rubber    ad val. 25%
    ex.    Garden hose    ad val. 60%

    40.11    Rubber tires and tubes for
    vehicles and aircraft:

    A.    x x x
    B.     x x x
    ex.    Rubber tires for tricycles,
    baby carriages and other
    velocipedes; motorcycles
    tires and tubes; bicycle
    tires with sizes as
    follows:    ad val. 130%
    From    To
    20” to 25” x     20” to 25” x 1-3/4”
    1-1/8” or 1.125”     or 1.750” B. E.
    B.E.
    26” to 27” x     26” to 27 x 2-3/4”
    1-1/8” or 1.125”    or 2.750” B. E.
    B. E.
    28” x 1-1/8” or    28” x 1-3/4” or
    1.125” B.E.    1.750” B. E.
    22” to 27 x    22” to 27” x 2-3/8”
    1-1/8” or 1/125”    or 2.375” W. O.
    W.O.
    28” x 1’-1/8” or     28” x 1-3/4” or
    1.125” W.W.     1.125” W. O.

    ex — Bicycle tubes with sizes
    as follows      ad val. 130%
    From    To
    10” to 28” x    10” to 28” x 2-1/2”
    1-1/8” or 1.125”    or 2.500” both
    both B. E. and     B.E. and W. O.
    W. O.
    Balloon Type
    24” x 2.125
    22” x 2.125
    20” x 2.125

    C.     x x x
    D.     x x x
    1.    x x x
    ex.    Automobile tires or
    casings    per tire P120
    or ad val. 90%
    2.    x x x

    ex.    Automobile tubes    ad val. 90%
    Articles of apparel and clothing
    accessories (including gloves)
    for all purposes, of rubber    ad val. 25%
    ex.    Men’s boys’, women’s,
    girls’ and infants’
    raincoats    ad val. 60%

    40.14    Other articles of unhardened
    vulcanizing rubber:

    A.    x x x
    B.    x x x
    C.    Other    ad val. 80%

    40.16    Other articles of hardened
    rubber (ebonite and vulcanite)    ad val. 60%
    42.02    Travel articles (e.g., trunks,
    suitcases, hatboxes, traveling
    bags, haversacks, knapsacks,
    rucksacks, kit bags), handbags,
    wallets, purses, satchels,
    brief cases, collar boxes,
    dressing cases, pouches, toilet
    bags, tool cases and
    similar containers of skin,
    hide, leather or of composition
    leather, of vulcanized
    fiber, of synthetic plastic
    material, of paperboard or
    of textile fabric
    ad val. 100%
    ex.    Travel goods of
    leather composition
    leather, vulcanized fiber,
    synthetic materials,
    paperboard and textile
    fabrics; handbags, wallets,
    purses, pocketbooks and
    similar articles except
    plaiting materials    ad val. 130%

    42.03    Articles of apparel and clothing
    accessories of skin, hide,
    leather or of composition
    leather    ad val. 100%

    ex.    Leather coats and
    other leather clothing
    (not including
    gaiters, spats and leggings):
    boxing gloves, gloves for sports,
    gloves and mittens of leather
    or of composition leather,
    except working gloves, and other
    articles of apparel and
    clothing accessories
    of leather or composition
    leather    ad val. 130%

    42.05    Other articles of skin, hide,
    leather or of composition
    leather    ad val. 70%

    ex.    Manufactures of leather,
    ness (including watch
    straps)    ad val. 100%

    Articles of funkiness    ad val. 100%
    ex.    Gloves, mittens and
    fur clothing not including
    hats, caps or gloves    ad val. 130%
    Artificial fur and articles
    made thereof    ad val. 100%
    ex.    Gloves and mittens    ad val. 130%

    44.01    Fuelwood, in logs, in billets,
    in twigs or in faggots; wood
    waste, including sawdust    Gwyn., 100 cgs.
    P2.00
    ex.    Fuelwood, including
    sawdust    g.w., 100 kgs.
    P8.00

    44.02    Wood charcoal (including shell
    and nut charcoal) agglomerated
    or not    g.w., 100 kgs.
    P10.00

    44.20    Wooden picture frames,
    photograph frames, mirror
    frames and like    ad val. 130%

    44.24    Household utensils of wood    ad val. 130%
    44.25    Wooden tools, tool bodies,
    tool handles, brush bodies
    and handles, boot and shoe
    lasts and trees    ad val. 100%
    ex.    Boot and shoe trees    ad val. 130%

    44.27    Cabinet work and small
    joiner-made articles of
    wood (e.g., boxes, small
    cases, pen cases and wall
    coat racks); bood and wall
    for ornamental purposes or
    personal adornment, not
    otherwise provided for;
    parts of the foregoing
    articles:

     A.    Lamp pendants, wall
    and table lamps, wall
    brackets and other similar
    lighting fittings    ad val. 130%
    B.    x x x

    44.28    Other articles of wood
    (e.g., foundry molds,
    traveling chests, trunks,
    suitcases and valises)    ad val. 130%

    45.03    Articles of natural cork:
    A.    x x x
    B.    Other    ad val. 60%

    ex.    Life preservers,
    packing and gaskets
    of cork    ad val. 25%

    45.04    Agglomerated cork and articles
    therefore:

    A.    x x x
    B.    x x x
    C.    Other    ad val. 60%

    46.02    Plaiting materials woven
    or bound together in sheet
    form, including screens,
    mats and matting; straw
    envelopes for bottles    ad val. 100%

    ex.    Carpets, carpeting,
    floor rugs, mats
    and matting or vegetables
    planting materials (including
    coconut matting)
    n.e.s.    ad val. 130%

    ex.    Table mats and mattings,
    of plaiting materials,
    unspur    ad val. 130%

    48.01    Paper and paperboard (including
    cellulose wedding), machine made:

    A.    x x x
    1.     x x x
    2.     x x x
    3.     x x x
    4.     x x x
    ex.    Bond, writing and tablet
    paper in rolls, sheets
    or reams (excluding
    linen stationery paper)    ad val. 90%
    5.    x x x
    6.    x x x
    7.    x x x
    ex.    Toilet paper, in rolls
    or in sheets    ad val. 90%
    8.    x x x
    9.    x x x
    10.     x x x
    11.    x x x
    ex.    Other wrapping and
    packing paper, n.e.s.;
    other paper, n.e.s.    ad val. 110%
    B.    x x x
    1.     x x x
    2.     x x x
    3.     x x x
    4.     x x x
    ex.    Other paperboard,
    n.e.s.    ad val. 60%

    48.05    Paper and paperboard, corrugated
    (with or without flat
    surface sheets), creped,
    crinkled, embossed or
    perforated:   

    A.    x x x
    ex.    Crepe paper    ad val. 70%
    B.    x x x

    48.07    Coated (including surface-
    colored, decorated or printed)
    or impregnated or sheets, not
    being printed matter falling
    within Chapter 49:   

    A.    x x x
    B.    x x x
    C.    x x x
    D.    x x x
    1.    x x x
    2.    x x x
    ex.    Gift wrapping
    paper    ad val. 110%

    48.10    Cigarette papers, cut to
    size, in booklets or tubes:

    A.    x x x
    B.    x x x

    ex.    Cigarette paper cut
    to size, in booklet
    or tubes    ad val. 60%

    48.11    Wallpaper, lincrusta, borders
    and friezes; window transparencies
    of paper    ad val. 100%
    ex.    Wallpaper, including
    lincrusta    ad val. 130%

    48.12    Floor coverings with a backing of
    paper or of paperboard, whether
    or not cut to size, with or
    without linoleum compound    ad val. 100%
    ex.    Linoleum (backing
    of paper or paperboard)    ad val. 130%

    48.13    Carbon and other copying papers
    (including typewriting stencils),
    cut to size, whether or not
    put in boxes:

    A.    x x x
    1.     x x x
    2.     x x x
    B.     x x x
    1.    x x x
    2.    x x x
    ex.    Typewriter carbon paper    ad val. 120%
    C.    x x x

    48.14    Writing blocks, envelopes,
    letter cards, plain postcards,
    correspondence cards; boxes,
    pouches, wallets and writing
    compendiums of paper or paperboard
    containing an assortment
    of paper stationery    ad val. 65%
    ex.    Envelopes, letter-cards,
    postcards, linen stationery
    and airmail paper    ad val. 95%

    48.15    Other paper and paperboard,
    cut to size or shape:

    A.    x x x
    1.    x x x
    2.     Gummed tape, not printed    ad val. 60%
    3.     x x x
    4.    Toilet paper, in rolls,
    packets or otherwise
    put up    ad val. 95%
    5.     x x x
    6.     x x x
    ex.    Blotting paper, cut
    to size    ad val. 75%
    B.    x x x
    C.    x x x

    48.18    Registers, exercise books,
    notebooks, memorandum blocks,
    order books, receipt books,
    diaries, blotting pads, binders
    (loose-leaf or other), file
    covers and other stationery
    of paper or paperboard;
    samples and other albums and
    books covers, of paper or
    paperboard    ad val. 65%

    ex.    Albums, all kinds;
    notebooks, binders
    (loose-leaf or not);
    receipt books, order
    books; book covers,
    diaries, memorandum
    blocks, etc; and
    drawing paper in pads,
    cut to size    ad val. 95%

    48.21.    Other, articles of paper pulp,
    paper, paperboard or cellulose
    wadding:

    A.    Serviettes    ad val. 95%
    B.    x x x
    ex.    Sipping straws; towels;
    tableware of paper and
    paperboard (place mats,
    plates, doilies, etc.);
    foto corners; printed cards
    for statistical machines;
    and other manufactures
    of paper and paperboard,
    n.e.s.    ad val. 80%

    49.01    Printed books, booklets,
    brochures, pamphlets and
    leaflets    ad val. 10%

    ex.    Textbooks, workbooks
    and supplementary
    readers for elementary
    grades prescribed by,
    or included in the list
    of approved textbooks,
    workbooks and supplementary
    readers of the Bureau of
    Public Schools and the
    Bureau of Private Schools
    which are printed locally
    and published by the Central
    Bank from time to time    ad val. 60%

    49.08    Decalcomanias and transfer
    papers of all kinds    ad val. 20%

    ex.    Decals on paper or
    paperboard excluding industrial
    transfer imported by manufacturers
    of ceramic, glass, plastics
    and similar products    ad val. 60%

    49.09    Picture postcards, Christmas
    cards and other picture greeting
    cards, printed by any process,
    with or without trimmings    ad val. 75%

    ex.    Christmas cards; greeting
    cards      ad val. 105%

    49.11    Other printed matter, including
    printed pictures and photographs:

    A.    x x x
    ex.    Advertising materials
    (commercial publicity
    materials, excludes
    catalogues in book
    form)    ad val. 105%
    B.    x x x
    C.    x x x
    ex.    Pictures and designs
    printed or otherwise reproduced
    on paper or cardboard
    (including lithoprints)    ad val. 80%

    58.01    Carpets, carpeting and rugs,
    knotted (made-up or not)    ad val. 130%

    58.02    Other carpets, carpeting,
    rugs mats and matting, and
    “Kelem”, “Schumacks” and
    “Karamanie” rugs and the
    like (made-up or not)    ad val. 130%

    58.03    Handmade tapestries of the
    type Gobelins, Flanders,
    Aubusson, Beauvais and the
    like, and needle-worked
    tapestries (e.g., petit point
    and cross stitch), made in
    panels and the like by hand    ad val. 100%

    ex.    Tapestries of textile
    fibers other than wool
    and fine hair    ad val. 130%

    59.01    Wadding and articles of wedding;
    textile flock and dust and mill
    neaps:

    A.    x x x
    1.     x x x
    ex.    Sanitary pads and/or
    napkins (including Tampax)    ad val. 100%
    2.     x x x
    ex.    Non-sterile absorbent
    cotton    ad val. 80%

    59.06    Other articles made from yarn,
    twine, cordage, rope or cables,
    other than textile fabrics and
    articles made from such fabrics:

    A.    Shoe laces    ad val. 130%
    B.    x x x
    ex.    Standard lamps and
    lanterns    ad val. 90%

    59.09    Textile fabrics coated or
    impregnated with oil or
    preparations with a basis
    of drying oil    ad val. 50%
    ex.    Oil cloth    ad val. 80%

    59.10    Linoleum and materials
    prepared on a textile base in
    a similar manner to linoleum,
    whether or not cut to shape
    or of a kind used as floor
    coverings; floor coverings
    consisting of a coating applied
    on a textile base, cut to
    shape or not      ad val. 70%

    ex.    Linoleum (textile
    base)    ad val. 100%

    59.14    Wicks, of woven, plaited or
    knitted textile materials,
    for lamps, stoves, lighters,
    candles and the like; tubular
    knitted gas-mantle fabric and
    incandescent gas mantles:

    A.    x x x
    B.    x x x
    C.    x x x
    ex.    Lamp and stove wicks
    (except stove wicks,
    tubular type, mounted;
    and lamp wicks, tubular
    type) and other wicks
    n.e.s.    ad val. 60%

    60.02    Gloves, mittens and mitts,
    knitted or crocheted, not
    elastic nor rubberized     ad val. 70%

    ex.    Gloves and mittens,
    of cotton or wool    ad val. 100%

    60.04    Undergarments, knitted or
    crocheted, not elastic nor rubberized:

    A.    Of cotton, other vegetable
    textiles of rayon
    ad val. 95%
    B.    Of synthetic or of other
    artificial textiles    ad val. 110%
    C.    Other    ad val. 110%

    60.05    Outer garments and other
    articles, knitted or crocheted,
    not elastic nor rubberized:

    A.    x x x
    ex.    Jackets, sweaters and
    other outerwear, of
    cotton other vegetable
    textiles or rayon    ad val. 100%
    B.    x x x
    ex.    Jackets, sweaters and
    other outerwear, of synthetic
    or of other artificial
    textiles other than rayon    ad val. 105%
    C.    x x x
    ex.    Jackets, sweaters and
    other outerwear, of
    wool or of other textile
    materials, n.e.s.    ad val. 105%

    60.06    Knitted or crocheted fabric and
    articles thereof, elastic or
    rubberized (including elastic
    kneecaps and elastic stockings):

    A.    x x x
    B.    Other    ad val. 95%

    61.01    Men’s and boys’ outer garments:

    A.     Of cotton, other vegetable
    textiles or rayon    ad val. 130%
    B.     Of synthetic or of other
    artificial textiles    ad val. 130%
    C.    Other    ad val. 130%

    61.02    Women’s, girls’ and infants’
    outer garments:

     A.    Of cotton, other vegetable
    textile or rayon    ad val. 130%
    B.     Of synthetic or of other
    artificial textiles    ad val. 130%
    C.     Other    ad val. 130%

    61.03    Men’s and boys’ undergarments,
    including collars, shirt fronts
    and cuffs:

    A.    x x x
    ex.&nb