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paragraph when imported containing paragraph when imported containing more than 24 per centum of alcohol more than 24 per centum of alcohol shall be classed as spirits and pay duty shall be classed as spirits and pay duty accordingly.

accordingly. Par. 805. Ale, porter, stout, beer, Par. 805. Ale, porter, stout, beer, and fluid malt extract, $1 per gallon; and fluid malt extract, $1 per gallon; malt extract, solid or condensed, 60 per malt extract, solid or condensed, 60 per centum ad valorem.

centum ad valorem. Par. 806. (a) Cherry juice, prune Par. 806. Cherry juice, prune juice, juice, or prune wine, and all other fruit

or prune wine, and all other fruit juices juices and fruit sirups, not specially and fruit sirups, not specially provided provided for, containing less than one- for, containing less than one-half of 1 half of 1 per centum of alcohol, 70 per centum of alcohol, 70 cents per cents per gallon; containing one-half of gallon; containing one-half of 1 per 1 per centum or more of alcohol, 70 centum or more of alcohol, 70 cents per cents per gallon and in addition thereto gallon and in addition thereto $5 per $5 per proof gallon on the alcohol con- proof gallon on the alcohol contained tained therein; grape juice, grape sirup, therein; grape juice, grape sirup, and and other similar products of the grape, other similar products of the grape, by by whatever name known, containing whatever name known, containing or or capable of producing less than 1 per capable of producing less than 1 per centum of alcohol, 70 cents per gallon; centum of alcohol, 70 cents per gallon; containing or capable of producing containing or capable of producing more than 1 per centum of alcohol, 70 more than 1 per centum of alcohol, 70 cents per gallon, and in addition thereto cents per gallon, and in addition thereto $5 per proof gallon on the alcohol con- $5 per proof gallon on the alcohol contained therein or that can be produced tained therein or that can be produced therefrom.

therefrom. (b) Concentrated juice of lemons, Par. 1610. Lemon juice, lime juice, oranges, or other ciirus fruits, fit for and sour orange juice, all the foregoing beverage purposes, and sirups contain- containing not more than 2 per centum ing any of the foregoing, all the fore- of alcohol. [Free.) going, whether in liquid, powdered, or solid form, 70 cents per gallon on the quantity of unconcentrated natural fruit juice contained in such concentrated juice or sirup as shown by chemical analysis.

Par. 807. Berries and fruits of all Par. 750. Berries and fruits, of all kinds, prepared or preserved in any kinds, prepared or preserved in any manner, containing one-half of 1 per manner, containing 5 per centum or centum or more of alcohol shall pay in more of alcohol shall pay in addition to addition to the rates provided in this the rates provided in this title $5 per title $5 per proof gallon on the alcohol proof gallon on the alcohol contained contained therein.

therein: Provided, however, That nothing in this Act shall be construed as permitting the importation of intoxicating liquor in violation of the eighteenth amendment to the Constitution, or any Act of Congress enacted in its enforce

ment. Par. 808. Ginger ale, ginger beer, Par. 807. Ginger ale, ginger beer, lemonade, soda water, and similar lemonade, soda water, and similar bevbeverages containing no alcohol, and erages containing no alcohol, and beverbeverages containing less than one-half

ages containing less than one-half of 1 of 1 per centum of alcohol, not specially per centum of alcohol, not specially provided for, 15 cents per gallon.

provided for, 15 cents per gallon. Par. 809. All mineral waters and all Par. 808. All mineral waters and all imitations of natural mineral waters, imitations of natural mineral waters, and all artificial mineral waters not and all artificial mineral waters not specially provided for, 10 cents per specially provided for, 10 cents per gallon.

gallon. Par. 810. When any article provided Par. 809. When any article provided for in this schedule is imported in for in this schedule is imported in botbottles or jugs, duty shall be collected tles or jugs, duty shall be collected upon the bottles or jugs at one-third upon the bottles or jugs at one-third the rate provided on the bottles or jugs the rate provided on the bottles or if imported empty or separately. jugs if imported empty or separately.

Par. 811. Each and every gauge or

Par. 810. Each and every gauge or wine gallon of measurement shall be wine gallon of measurement shall be counted as at least one proof gallon; counted as at least one proof gallon; and the standard for determining the and the standard for determining the proof of brandy and other spirits or proof of brandy and other spirits or liquors of any kind when imported shall liquors of any kind when imported shall be the same as that which is defined in be the same as that which is defined in the laws relating to internal revenue. the laws relating to internal revenue. The Secretary of the Treasury, in his The Secretary of the Treasury, in his discretion, may authorize the ascertain- discretion, may authorize the ascertainment of the proof of wines, cordials, or ment of the proof of wines, cordials, or other liquors and fruit juices by dis- other liquors and fruit juices by distillatillation or otherwise, in cases where it tion or otherwise, in cases where it is is impracticable to ascertain such proof impracticable to ascertain such proof by the means prescribed by existing by the means prescribed by existing law or regulations.

law or regulations. Par. 812. No lower rate or amount Par. 811. No lower rate or amount of duty shall be levied, collected, and -- of duty shall be levied, collected, and paid on the articles enumerated in paid on the articles enumerated in paragraph 802 of this schedule than that paragraph 802 of this schedule than fixed by law for the description of first that fixed by law for the description of proof; but it shall be increased in pro- first proof; but it shall be increased in portion for any greater strength than proportion for any greater strength the strength of first proof, and all than the strength of first proof, and imitations of brandy, spirits, or wines all imitations of brandy, spirits, or imported by any names whatever shall wines imported by any names whatever be subject to the highest rate of duty shall be subject to the highest rate of provided for the genuine articles duty provided for the genuine articles respectively intended to be repre- respectively intended to be

represented, sented, and in no case less than $5 per and in no case less than $5 per proof proof gallon: Provided, That any gallon: Provided, That any brandy or brandy or other spirituous or distilled other spirituous or distilled liquors liquors imported in any sized cask, imported in any sized cask, bottle, jug, bottle, jug, or other package, of or from or other packages, of or from any any country, dependency, or province country, dependency, or province under under whose laws similar sized casks, whose laws similar sized casks, bottles, bottles, jugs, or other packages of dis- jugs, or other packages of distilled tilled spirits, wine, or other beverage spirits, wine, or other beverage put up put up or filled in the United States are or filled in the United States are denied denied entrance into such country, entrance into such country, dependdependency, or province, shall be for- ency, or province, shall be forfeited to feited to the United States.

the United States. Par. 813. There shall be no construc- Par. 812. There shall be no constructive or other allowance for breakage, tive or other allowance for breakage, leakage, or damage on wines, liquors, leakage, or damage on wines, liquors, cordials, or distilled spirits, except that cordials or distilled spirits, except that when it shall appear to the collector of when it shall appear to the collector of customs from the gauger's return, veri- customs from the gauger's return, fied by an affidavit by the importer to verified by an affidavit by the importer be filed within five days after the to be filed within five days after the delivery of the merchandise, that a cask delivery of the merchandise, that a cask or package has been broken or other- or package has been broken or otherwise injured in transit from a foreign wise injured in transit from a foreign port and as a result thereof a part of its port and as a result thereof a part of its contents, amounting to 10 per centum contents, amounting to 10 per centum or more of the total value of the con- or more of the total value of the contents of the said cask or package in its tents of the said cask or package in its condition as exported, has been lost, condition as exported, has been lost, allowance therefor may be made in the allowance therefor may be made in the liquidation of the duties.

liquidation of the duties. Par. 814. No wines, spirits, or other Par. 813. No wines, spirits, or other liquors or articles provided for in this liquors or articles provided for in this schedule containing one-half of 1 per schedule containing one-half of 1 per centum or more of alcohol shall be centum or more of alcohol shall be imported or permitted entry except on imported or permitted entry except on à permit issued therefor by the Com- a permit issued therefor by the Com

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or

missioner of Prohibition, and any such missioner of Internal Revenue, and any wines, spirits, or other liquors such wines, spirits, or other liquors or articles imported or brought into the articles imported or brought into the United States without a permit shall United States without a permit shall be seized and forfeited in the same be seized and forfeited in the same manner as for other violations of the manner as for other violations of the customs laws: Provided, That high- customs laws. proof fruit spirits made in distilleries connected with wineries for use in the fortification of wines, may also be withdrawn and used, under the same laws and regulations applicable to the withdrawal and use of alcohol for all non-beverage purposes.

Par. 815. The Secretary of the Treas- Par. 814. The Secretary of the Treasury is hereby authorized and directed ury is hereby authorized and directed to make all rules and regulations to make ail rules and regulations necessary for the enforcement of the necessary for the enforcement of the provisions of this schedule.

provisions of this schedule.

SCHEDULE 9.-COTTON MANU

FACTURES

SCHEDULE 9.-COTTON MANUFAC

TURES.

Par. 901. (a) Cotton yarn, including Par. 901. Cotton yarn, including warps, in any form, not bleached, warps, in any form, not bleached, dyed, colored, combed, or plied, of dyed, colored, combed, or plied, of numbers not exceeding number 90, numbers not exceeding number 40, 5 per centum ad valorem and, in ad- one-fifth of 1 cent per number per dition thereto, for each number, three- pound; exceeding number 40 and not tenths of 1 per centum ad valorem; ex- exceeding number 120, 8 cents per ceeding number 90, 32 per centum ad pound and, in addition thereto, onevalorem.

fourth of 1 cent per number per pound (b) Cotton yarn, including warps, for every number in excess of number in any form, bleached, dyed, colored, 40; exceeding number 120, 28 cents per combed, or plied, of numbers not ex- pound: Provided, That none of the ceeding number 90, 10 per centum ad foregoing, of numbers not exceeding valorem and, in addition thereto, for number 80, shall pay less duty than 5 each number, three-tenths of 1 per per centum ad valorem and, in adcentum ad valorem; exceeding number dition thereto, for each number, one90, 37 per centum ad valorem.

fourth of 1 per centum ad valorem; nor (c) Cotton waste, manufactured or of numbers exceeding number 80, less otherwise advanced in value, cotton than 25 per centum ad valorem. card laps, sliver, and roving, 5 per Cotton yarn, including warps, in centum ad valorem.

any form, bleached, dyed, colored, combed, or plied, of numbers not exceeding number 40, one-fourth of 1 cent per number per pound; exceeding number 40 and not exceeding number 120, 10 cents per pound and, in addition thereto, three-tenths of 1 cent per number per pound for every number in excess of number 40; exceeding number 120, 34 cents per pound: Provided, That none of the foregoing, of numbers not exceeding number 80, shall pay less duty than 10 per centum ad valorem nd, in addition thereto, for each number, one-fourth of 1 per centum ad valorem; nor of numbers exceeding number 80, less than 30 per centum ad valorem: Provided further, That when any of the foregoing yarns are printed, dyed, or colored with vat dyes, there shall be paid a duty of 4 per centum ad valorem in addition to the above duties.

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Cotton waste, manufactured or otherwise advanced in value, cotton card laps, sliver, and roving, 5 per centum

ad valorem. Par. 902. Cotton sewing thread, Par. 902. Cotton sewing thread, one-half of 1 cent per hundred yards; one-half of 1 cent per hundred yards; crochet, darning, embroidery, and crochet, darning, embroidery, and knitting cottons, put up for handwork, knitting cottons, put up for handwork, in lengths not exceeding eight hundred in lengths not exceeding eight hunand forty yards, one-half of 1 cent per dred and forty yards, one-half of 1 hundred yards: Provided, That none cent per hundred yards: Provided, That of the foregoing shall pay a less rate none of the foregoing shall pay a less of duty than 20 nor more than 35 per rate of duty than 20 nor more than centum ad valorem. In no case shall 35 per centum ad valorem. In no the duty be assessed on a less number case shall the duty be assessed on a less of yards than is marked on the goods number of yards than is marked on the as imported.

goods as imported. Par. 903. (a) The term cotton cloth, Par. 904. The term cotton cloth, or or cloth, wherever used in this schedule, cloth, wherever used in this schedule, unless otherwise specially provided unless otherwise specially provided for, shall be held to include all woven for, shall be held to include all woven fabrics of cotton, in the piece, whether fabrics of cotton, in the piece, whether figured, fancy, or plain, and shall not figured, fancy, or plain, and shall not include any article, finished or include any article, finished or unfinfinished, made from cotton cloth. ished, made from cotton cloth. In

(b) In the ascertainment of the con- the ascertainment of the condition of dition of the cloth or yarn upon which the cloth or yarn upon which the the duties imposed upon cotton cloth duties imposed upon cotton cloth are are made to depend, the entire fabric made to depend, the entire fabric and and all parts thereof shall be included. all parts thereof shall be included.

(c) The average number of the yarn The average number of the yarn in in cotton cloth herein provided for cotton cloth herein provided for shall shall be obtained by taking the length be obtained by taking the length of of the thread or yarn to be equal to the thread or yarn to be equal to the the distance covered by it in the cloth distance covered by it in the cloth in the condition as imported, except in the condition as imported, except that all clipped threads shall be that all clipped threads shall be measured as if continuous; in count- measured as if continuous; in counting the threads all ply yarns shall be ing the threads all ply yarns shall be separated into singles and the count separated into singles and the count taken of the total singles; the weight taken of the total singles; the weight shall be taken after any excessive sizing shall be taken after any excessive is removed by boiling or other suitable sizing is removed by boiling or other process.

suitable process. (d) Plain gauze or leno woven cotton Par. 903. *

* * Plain gauze or nets or nettings shall be classified for leno woven cotton nets or nettings duty as cotton cloth.

shall be classified for duty as cotton

cloth. Par. 904. (a) Cotton cloth, not Par. 903. Cotton cloth, not bleached bleached, printed, dyed, or colored, printed, dyed, colored, or woven-figured, containing yarns the average number of containing yarns the average number which does not exceed number 90, 10 of which does not exceed number 40, per centum ad valorem and, in addi- forty one-hundredths of 1 cent per avertion thereto, for each number, thirty- age number per pound; exceeding numfive one-hundredths of 1 per centum ad ber 40, 16 cents per pound and, in addivalorem; exceeding number 90, 4142 tion thereto, fifty-five one-hundredths per centum ad valorem: Provided, That of 1 cent per average number per pound none of the foregoing shall be subject for every number in excess of number 40: to a less duty than fifty-five one-hun- Provided, That none of the foregoing, dredths of 1 cent per average number when containing yarns the average per pound.

number of which does not exceed num(b) Cotton cloth, bleached, contain- ber 80, shall pay less duty than 10 per ing yarns the average number of which centum ad valorem and, in addition does not exceed number 90, 13 per thereto, for each number, one-fourth of centum ad valorem and, in addition 1 per centum ad valorem; nor when exthereto, for each number, thirty-five ceeding number 80, less than 30 per one-hundredths of 1 per centum ad centum ad valorem.

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valorem; exceeding number 90, 4472 per Cotton cloth, bleached, containing centum ad valorem.

yarns the average number of which does (c) Cotton cloth, printed, dyed, or not exceed number 40, forty-five onecolored, containing yarns the average hundredths of 1 cent per average numnumber of which does not exceed num- ber per pound; exceeding number 40, ber 90, 16 per centum ad valorem and, 18 cents per pound and, in addition in addition thereto, for each number, thereto, three-fifths of 1 cent per averthirty-five one-hundredths of 1 per age number per pound for every numcentum ad valorem; exceeding number ber in excess of number 40: Provided, 90, 4772 per centum ad valorem.

That none of the foregoing, when con(d) In addition to the duties herein- taining yarns the average number of before provided in this paragraph, cot- which does not exceed number 80, shall ton cloth woven with eight or more pay less duty than 13 per centum ad harnesses, or with Jacquard, lappet, or valorem and, in addition thereto, for swivel attachments, shall be subject to each number, one-fourth of 1 per cena duty of 10 per centum ad valorem, tum ad valorem; nor when exceeding and cotton cloth, other than the fore- number 80, less than 33 per centum ad going, woven with two or more colors or valorem. kinds of filling, shall be subject to a Cotton cloth, printed, dyed, colored,

ty of 5 per centum ad valorem. or woven-figured, containing yarns the

(e) Tire fabric or fabric for use in average number of which does not pneumatic tires, including cord fabric, exceed number 40, fifty-five one-hun25 per centum ad valorem.

dredths of 1 cent per average number per pound; exceeding number 40, 22 cents per pound and, in addition thereto, sixty-five one-hundredths of 1 cent per average number per pound for every number in excess of number 40: Provided, That none of the foregoing, when containing yarns the average number of which does not exceed number 80, shall pay less duty than 15 per centum ad valorem and, for each number, fivesixteenths of 1 per centum ad valorem; nor when exceeding number 80, less than 40 per centum ad valorem: Provided further, That when not less than 40 per centum of the cloth is printed, dyed, or colored with vat dyes, there shall be paid a duty of 4 per centum ad valorem in addition to the above duties.

Par. 906. In addition to the duty or duties imposed upon cotton cloth in paragraph 903, there shall be paid the following duties, namely: On all cotton cloths woven with eight or more harnnesses, or with Jacquard, lappet, or swivel attachments, 10 per centum ad valorem; on all cotton cloths, other than the foregoing, woven with drop boxes, 5 per centum ad valorem. In no case shall the duty or duties imposed upon cotton cloth in paragraphs 903, or 903 and 906 exceed 45 per centum ad valorem.

Par. 905. Tire fabric or fabric for use in pneumatic tires, including cord fabric, 25 per centum ad valorem.

Par. 909. * * Jacquard woven upholstery cloths,

all the foregoing, in the piece or otherwise, composed wholly or in chief value of cotton or other vegetable fiber, 45 per centum ad valorem.

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