Tariff Revision Law of 1901

September 17, 1901

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:

SECTION 2. Duties shall be collected on all articles, goods, and merchandise imported into the Philippine Islands at the rates hereinafter provided, except when expressly exempted from duty by this Act.

SECTION 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.

SECTION 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.

SECTION 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 the 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: (Class IV, group 3, Rule A.) 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: (Class IV, group 3, Rule A.) 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: (Class IV, group 3, Rule A.) 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. (Class IV, group 3, Rule A.)

(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: (Class V, group 2, Rule A.) 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. (Class V, group 2, Rule A.)

(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: (Class V, group 2, Rule A.) 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. (Class V, group 2, Rule A.)

(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: (Class VI, group 3, Rule A.) 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. (Class VI, group 3, Rule A.)

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 in 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 galloons 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 trimmings 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 every case. (Class IV, group 3, Rule B, letter [a]; and Class V, group 2, Rule B, letter [a].)

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. (Class IV, group 3, Rule B, letter [b]; Class V, group 2, Rule B, letter [b].)

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. (Class IV, group 3, Rule B, letter [c]; Class V, group 2, Rule B, letter [c].)

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. (Class IV, group 3, Rule B, letter [d]; Class V, group 2, Rule B, letter [d].)

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, (See rule 15.) 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 importer 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 nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated 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 Packing, 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 prescribe 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

SECTION 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.

SECTION 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.

SECTION 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.

SECTION 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 in 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.

SECTION 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.

SECTION 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 reliefs, 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 —	.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 —	.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. cd

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 schists, 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 a 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, bitumens, schists, 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 schists are imported. Tar must not 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 bitumens, impure paraffin or other products must be included in number one hundred and two of Class Three.

8. Crude oils derived from schists, 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 — .25

GROUP 5. — Crystal and Glass

12. Common or ordinary hollow glassware and electrical insulators, G.W. — 100 kilos — . 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 and 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 — .10

(d) In tubes or pipes, varnished, glazed, or vitrified, for industrial or drainage purposes, G.W. — 100 kilos — .20

18. Ceramic tiles:

(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 centumad 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 reliefs, 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 centumad valorem.

GROUP 2 — Cast Iron

Articles of malleable cast iron are dutiable as manufactures of wrought iron.

30. Pigs, G.W. — 100 kilos — .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 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 — .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, unriveted, 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 of 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 centumad 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 arms (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 centumad valorem. prcd

55. Small arms and barrels:

(a) Barrels, unfinished, for portable arms, N.W. — kilo — .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 or 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 — .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 centumad valorem.

GROUP 5. — Other Metals and Other Alloys

70. Mercury, G.W. kilo .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 centumad valorem.

GROUP 6. — Wastes and Scoriæ

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. Scoriæ 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 — .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 (ochers, etc.), in powder or lumps, G.W. — 100 kilos — .25

84. Artificial colors of 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 — .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 — .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 centumad valorem.

GROUP 4. — Oils, Fats, Wax, and their Derivatives

100. Vegetable oils:

(a) Solid (coconut, 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 compositions, 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 classified under paragraph one hundred and five shall pay a less rate of duty than twenty-five per centumad valorem.

GROUP 5. — Various

106. Artificial or chemical fertilizers, G.W. — 100 kilos — .05

107. Starch and feculæ 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' fuses, 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 of 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 — .11

(c) No. 26 to No. 35, N.W. — kilo — .13

(d) No. 36 to No. 45, N.W. — kilo — .16

(e) 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 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. 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. aisadc

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 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.

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 — $0.12

(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: (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].)

(a) In the peace, N.W. — kilo — .15

(b) Jersey, undershirts, and 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 paragraph shall pay a less rate of duty than twenty-five per centumadvalorem.

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: (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].)

(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 — .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, (See rules 7 and 11; 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].) 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 girths, 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 — .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. cdta

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 undermentioned 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, 1 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, (See rules 7 and 11) 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 yarns: 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 in 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 — .42

 

157. Trimmings, tape, ribbons, and galloons, (See rules 7 and 11; 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]) 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. — Wools, 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 bristles 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 — $0.25

(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 centumad 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 centumad valorem —  .30

(a) Jerseys, undershirts, and drawers, per centumad valorem —   .35

(b) Stockings, socks, gloves, and other small articles, per centum ad valorem   .40

166. Other manufactures of wool, per centumad 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 centumad valorem —  $0.35

(a) Jerseys, undershirts, and drawers, per centumad 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 or caoutchouc stuffs on silk textiles, or elastic textiles manufactured with threads of gum elastic, per centumad 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 — .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 glass, 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, 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.acd

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 centumad valorem.

189. Pasteboard in sheets:

(a) Cardboard paper and fine glazed or pressed cardboard, 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 other 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, 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, N.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 centumad 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 — .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 harnessmakers' wares, including saddles, valises, hat boxes, and traveling bags, wholly or in part of 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. casia

238. Watches, watch cases of all kinds, watch movements, and parts of watches, per centumad valorem —  .20

(a) Parts of watches and clocks commonly known as watch and clock materials and suitable for repairs only, including watch crystals, per centumad valorem —  .20

239. Clocks:

(a) Common, with weights and springs, and alarm clocks, —  each — $0.25

(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 — .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 centumad 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) Railway 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 centumad 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) Unhusked, G.W. — kilo — $0.04

(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 generosos, 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 comun" 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 —  hectol. — $3.40

(b) Malt liquor, malt extract, and cider in bottles —  hectol. — 4.60

(c) Sweetened, flavored, or aerated waters, ginger ale, root beer, and other nonalcoholic beverages not otherwise provided for —  hectol. — 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 — .05

316. Canned or potted meats of the delicatessen class, including mincemeat, paté de fois 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 of 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 sirups, 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 maraschine 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 sweetmeats 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 up 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 sweetmeats, whether put up in paper, metal, or glass, N.W. — kilo — .25

332. Confectionery, candies, and sweetmeats 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 centumad valorem. CDT

333. Eggs, salted or preserved, G.W. — 100 kilos — 2.50

334. Cheese:

(a) Fine, in glass, stone, or metal, not in use 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 sirup of cane, G.W. — 100 kilos — 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, bone, 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 centumad valorem.

344. Hair, human, manufactured into articles of all kinds, or any shape, N.W. — hectog. — .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 centumad 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 — $0.25

(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 — .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,   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 1 1/2 — each — 4.50

(c) More than 1 1/2 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 centumad valorem —  .25

366. On crude materials not otherwise enumerated, per centumad valorem —  .10

Articles Free of Duty

SECTION 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. prcd

387. Works of fine art destined for public museums, galleries, or art schools when due proof is given as to their destination.

388. Archæological 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

SECTION 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. Coconuts, 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

SECTION 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.

SECTION 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

SECTION 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.

SECTION 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

SECTION 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 inclosed 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.

Abacá, raw, is exempt from the production of the aforesaid certificate.

SECTION 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.

SECTION 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 commenced 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.

SECTION 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.

SECTION 22. This Act shall be known and referred to as the Tariff Revision Law of Nineteen Hundred and One.

SECTION 23. This Act shall take effect November fifteenth, Nineteen Hundred and One.

Enacted: September 17, 1901