Straw paper, common packing paper, and sand or glass paper... 180. Cardboard in sheets, in boxes lined with ordinary paper,+ and unfinished articles of paste- .04 .30 CLASS IX.-WOOD AND OTHER VEGETABLE MATERIALS EMPLOYED IN MANUFACTURES, AND Group 1.-Wood. 181. Staves.. ..cubic meter.. .55 100 kilos.. .11 .90 *2.00 182. Ordinary wood, in boards, even cut, planed, and dovetailed for boxes or floorings; planks, Group 2.-Furniture and Wooden Manufactures. 186. Ordinary wood manufactured into any kind of article, turned or not, painted or varnished, and moldings carved and varnished, or prepared for gilding, also furniture of bent wood, even if painted and varnished.. .100 kilos.. *2.00 187. Fine wood manufactured into furniture, and other wares, turned, carved, polished or varnished, and the same wares of common wood veneered with fine wood; furniture covered with stuffs, except with silk or leather, and gilt moldings...... ...100 kilos.. *6.00 188. The same articles, gilt, inlaid, or veneered with mother-of-pearl or other fine materials, and ornamented with metal, and furniture covered with stuffs of silk or with leather, 100 kilos.. *10.00 Group 3.--Various. 189. Charcoal, fire-wood, and other vegetable combustibles. 190. Cork.. 100 kilos.. 191. Wooden hoops and trellis for fencing.. do .10 .18 *.20 193. The same materials, manufactured. .100 kilos... .05 *6.05 CLASS X. Group 1.-Animals, Skins, and Animal Products Employed in Industry. 202. Peltries for clothing and trimming, in their natural state or prepared. 203. Peltries in made-up articles.. 204. Gloves of leather. 205 A. Boots of all kinds, of leather or tissue.. B. Shoes of all kinds.. C. Slippers and pumps, also common shoes generally worn by the Chinese.. 100 kilos.. 1.20 ...kilo.. .64 do .24 do .20 D. Boots and shoes of all kinds for children shall pay one-half of the above duties, according to classification. * Boxes of pasteboard lined with more or less common paper, which serve for packing handkerchiefs, shirt fronts, buttons, stuffs, etc., shall be dutiable according to this number. Paper pulp in imperforated sheets, or those which are not perforated at the expense of the importer at the time of clearance, shall likewise be dutiable according to this number. Marble slabs for furniture will be taxed according to No. 2 of the tariff if they are presented separate from the objects to which they belong. Saddlers' and harness-makers' wares comprise such articles as harness, saddles, bridles, gear of horses, mules, carriages, etc.; all sorts of stable trappings; articles for traveling, such as bags, portmanteaus, trunks, hat-boxes, and other articles made of leather or lined with leather or skin. 208. Group 3.-Feathers. (Feathers for ornament, in their natural state or manufactured.. Other feathers and feather dusters.. CLASS XI.-INSTRUMENTS, MACHINERY, AND APPARATUS EMPLOYED IN AGRICULTURE, INDUSTRY. 217. Common clocks with weights, and alarm clocks *. do 1.00 .each.. 1.12 Group 2.-Apparatus and Machines. 219. Weighing machines. 221. Motors. Machines of copper and its alloys, for industrial purposes, and detached parts of the do 5.40 1.80 Group 3.-Carriages. 223. Coaches and berlins of four seats, with or without hoods; new, used, or repaired....each.. 50.00 224. Berlins of two seats, with or without folding seats, with or without hoods; omnibuses with more than fifteen scats; new, used, or repaired. 225. Carriages not enumerated in the above headings. 226. Passenger carriages for railways and tramways, and finished wooden parts for same, 100 kilos. 227. All other railway carriages, and finished wooden parts for same.. Add surtax of 20 per cent. on duty. + Strung frames for pianos shall pay as pianos, though they be not imported with all the pieces constituting that instrument. By alarm clocks shall be understood those fitted with an alarm bell and not running longer than 48 hours, whether they have the same mechanism for striking both the hours and the alarm or separate mechanisms for each. § Cases, stands, glass shades, and other accessories will be dutiable as manufactured articles, according to their component material. Clock works for wall or table clocks, unfinished, and brass pieces for the same, will be taxed according to No. 49 of the tariff. Unfinished pieces are those which are only roughly filed, which have no escapements, the dial or hands of which are not adjusted, and the last wheel of which is not crenated. When clock works are imported within cases, on stands, etc., and the importer does not wish to separate them for their examination, the works and the dial will be reckoned as weighing 1 kilogram, and the rest will pay as stated above. These machines are those employed by farmers and agriculturists for preparing the ground and gathering the crops, as also those employed in order to clean the crops and improve them without essentially changing their nature. Machines, and separate pieces of the same, of copper and its alloys, or in combination with other materials, shall also be taxed under this heading, provided the above metals predominate in weight. **It will be necessary to prove to what manufacture or to what industry woolen hose and filters are destined for them to be assessed in this number. For the definition of parts of machinery, the following rules will be observed: First. A separate piece of a machine is understood to be any object which is not expressly specified by name under some heading of the tariff, and which by its shape, and by the manner in which it is presented for clearance in the custom-house, though not completely finished, may be considered as exclusively destined for a machine and can have no other application. If it be imported completely finished, it must pay under one of the headings of the tariff referring to machinery. Second. The importer of detached parts of machinery may, should he deem it convenient, request, when making the clearance, that the duty be levied on the component material instead of paying the duty stipulated for machines. Third, Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire, and other articles expressly taxed in the tariff, must pay duty accordingly, though they be destined for machinery. Fourth. Tools, instruments, and utensils employed in the arts and industries cannot be considered parts of machinery as far as the customs tariff is concerned, and must pay duty according to the materials of which they are composed. 253. Common brandy of vinic alcohol. 254 A. Brandy flavored with aniseed, composed brandies, and liqueurs of vinic alcohol... do .20 ..liter.. .36 257. Wines, other....... .liter.. 25 .12 260. Alimentary preserves, pork-butchers' produce, mustard, and sauces. 261. Chocolate... 262. Sweetmeats... 263. Egg.... hundred.. 264. Pastes for soups, alimentary fecula, bread, and unsweetened biscuit. 265. Cheese... ..kilo.. 266. Honey and molasses +.. do ནགས་རའཛྫ .20 CLASS XIII.-VARIOUS. .kilo.. 268. Amber, horn, jet, whalebone, bone, tortoise-shell, coral, meerschaum, ivory, mother-ofpearl, and paste, in the rough or cut, even in strips or sheets... 269. Amber, jet, tortoise-shell, coral, ivory, mother-of-pearl, and aventurine, manufactured in ornaments of all kinds... 267. Ornaments of every kind, not mentioned in the following numbers, other than those of gold or silver... 270. Horn, whalebone, meerschaum, bone, and paste in imitation of the substances last above specified, manufactured.. kilo.. ..hundred.. .50 5.00 271. Walking sticks, and sticks for umbrellas and parasols *To ascertain whether products presented for clearance are flour or groats, a sample thereof shall be placed in sieve No. 80 (silk tissue with 80 openings to a French square inch). If the product passes through this sieve, it shall be considered as flour; if not, as groats. Honey and treacle, which is the viscous residue of crystallized sugar, of a reddish-brown color more or less intense, and of a sweet but somewhat bitter taste, will also be appraised by this article. It weighs from 1,374 to 1,427 grams per liter, and at 15 degrees C. registers from 40 to 44 degrees Baumé. # Sword sticks shall pay the duty fixed for the swords they contain, and shall, in addition pay as walking sticks. 277. The same, of common woods, cardboard, wicker, and other of similar kind, with or without fittings for the aforesaid purposes... Pesos. 272. Buttons of all sorts, except those of gold or silver... .kilo.. 1.00 ..kilo.. .11 .15 do 271. Cartridges, with projectiles or bullets, for the same firearms.. 275. Percussion caps for firearms... 276. Cases of fine woods, leather, and those lined with silk, and other of similar kind, with or without fittings for writing, sewing, and toilet purposes, or to contain perfumery, liquids, or comestibles... kilo.. 278. India-rubber and gutta-percha, unmanufactured. 279. India-rubber, in sheets and tubes.... .12 1.50 280. India-rubber, in threads..... do 281. India-rubber, manufactured in any shape or into any kind of article. 284. Toys and games, except those of tortoise-shell, ivory, mother-of-pearl, gold, or silver. do 285. Wicks for lamps and candles... do ..each.. 287. Umbrellas and parasols covered with other stuffs.. 288. Trimmings of silk *. 289. Trimmings of wool + do ..kilo.. do 295. Hats and bonnets, of all kinds and of any material, with milliners' work.. 296. Elastic tissues with admixture of other materials $ 80 Export Dues. On the products of the Philippine Islands when exported therefrom there shall be levied and collected an export tax as follows:" 304. Tobacco, raw, grown in the provinces of Cagayan, Isabela, and New Biscay (Luzon Island)... 305. Tobacco, raw, grown in the Visayas and Mindanao islands.. 306. Tobacco, raw, grown in other provinces of the archipelago. 307. When necessary to prove the place of production of raw tobacco, the customs officers shall require the delivery of certificates of origin. do do do do 2.00 1.50 311. On cigars and cigarettes, stamp tax on all which shall be manufactured and sold or removed for consumption and sale.. The following articles shall pay no duty on their importation into the Philippine Islands: 312. Mineral waters. 313. Trees, shoots and plants, also moss, in a natural or fresh state. 314. Lime (oxide of calcium). 315. Copper, gold, and silver ores. 316. Samples of felt, painted paper, and tissues, when they comply with the following conditions: *Trimmings which contain more than 40 per cent. of silk of their] total weight shall pay duty as silk trimmings. +Trimmings which contain more than 40 per cent. of wool, or of wool and silk, of their total weight shall pay as woolen trimmings. Felt hats shall be considered as trimmed when they have more work than what is indispensable to shape the crown. All tissues covered on one or both sides with india-rubber, also those with interior lining of this material, are comprised in this number. When they do not exceed 40 centimeters in length, measured in the warp or length of the piece, even when such samples have the entire width of the piece. The width shall be determined, for tissues, by the list, and for felts and painted paper by the narrow border which has not passed through the press. Samples not having these indications will only be admitted free of duty when they do not exceed 40 centimeters in any dimension. In order to avoid abuses, the samples declared for free entry must have cuts at every 20 centimeters of their width, so as to render them unfit for any other purpose. 317. Samples of trimmings in small pieces, of no commercial value or possible application. 318. Gold, silver, and platinum, in broken-up jewelry or table services, bars, sheets, coins, pieces, dust, and scrap. 319. Gold, silver, and platinum, in articles manufactured and stamped in the Philippine Islands. 320. Gypsum (sulphate of lime). ARTICLES FREE OF DUTY, SUBJECT TO THE FOLLOWING CONDITIONS. 321. 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 class, profession, and position. When travelers do not bring their baggage with them the clearing of the same may be made by the conductor or persons authorized for the purpose, provided they prove, to the satisfaction of the administration, that the effects are destined for private use. Works of fine art acquired by the Government, academies, or other official corporations, and destined for museums, galleries, or art schools, when due proof is given as to their destination. Archaeological and numismatical objects for public museums, academies, and scientific and artistic corporations, on proof of their destination.** Specimens and collections of mineralogy, botany, and zoology, and small models for public museums, public schools, academies, and scientific and artistic corporations, on proof of their destination. If the regulations in each case are not complied with, or if the examination be not entirely satisfactory, the exemption will be annulled and the duties stipulated in the tariff will be collected. ARTICLES FREE OF DUTY SUBJECT TO THE FORMALITIES DETERMINED FOR EACH CASE BY THE CUSTOMS REGULATIONS. 322. Casks, sacks, and large recipients of metal, imported with goods dutiable separately from such recipients and when they are to be exported. 323. Carriages, trained animals, portable theaters, panoramas, wax figures, and other similar objects for public entertainment, imported temporarily. 324. Furniture of persons coming to settle in the Philippine Islands, which has been in use by them. 325. Foreign articles destined to exhibitions held in the Philippine Islands. 326. Submarine telegraph cables. 327. Pumps intended for the salvage of vessels. 328. 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. Goods Not Specially Classed in the Tariff. 329. Yarns composed of two or more textile materials shall pay the duty assessed on the material paying the higher duty. The warp of tissues is to be considered as the totality of the threads which lie in the longitudinal sense, whether they form the foundation of the same or whether they may have been added in order to form patterns or to give more body to the stuff, even though such threads may be cut or show a want of continuity. The weft shall be considered the totality of the threads which cross the warp of the tissue and combine the same conditions of helping to form patterns or add to the body of the stuff. 330. Tissues with the warp of cotton and the weft of another vegetable material, or vice versa, shall pay in accordance with the numbers of group 3 of Class V to which they correspond, according to their nature. Tissues which have the weft entirely made up of cotton and the warp entirely of wool or of wool and cotton, whatever the proportion of the mixture may be, shall be considered as woolen tissues mixed with cotton. Tissues composed of two materials shall be taxed as follows: a. Tissues composed of vegetable fibers and those of wool or hair, the weft or warp of which is mixed with silk or floss-silk threads, shall not be considered as tissues mixed with silk when the weight of this material does not exceed 5 per cent. of the total weight of the tissue. b. Tissues the warp or weft of which is composed of threads of vegetable fibers and silk, or of threads of wool, hair, and silk, shall be taxed as tissues of vegetable fibers or of wool or of hair when the weight of the silk on both sides of the stuff does not exceed 5 per cent. of the total weight of the tissue. If the silk threads surpass 5 per cent., but do not exceed 10 per cent., the tissues shall be taxed as silk tissues mixed, according to numbers 174 to 176 of the tariff; if they exceed 10 per cent., they shall be taxed according to numbers 169 to 173, according to the class and nature of the tissue. Reproductions shall be classified as artistic works when only one copy of each original is imported and when intended for any of the above-mentioned official corporations, on condition that these reproductions are cast in gypsum or bronze. Copies imported by merchants or private persons shall not enjoy this exemption, as the free entry is only granted on proof that the copies are intended for public establishments. |