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271. Various apparatus called hectographs, copygraphs, chromographs, autocopists, and the like, employed in offices or administrations for reproducing manuscripts, are classed under this number.

272. This number includes all kinds of sucking and forcing pumps, whether propelled by hand, steam, hot-air, or any other means.

Turbines, injectors, pulsometers, and compressed-air pumps are liable to the same régime. 275. By incandescent light pears are meant small lamps, such as Swan's, Maxim's, Edison's, and the like, consisting of a closed bulb containing a carbonized filament.

The exemption from duty enjoyed by these articles does not apply to candelabra or chandeliers to which such pears are adapted, but to commutators, sockets, chimneys, and shades connected therewith.

This number likewise applies to electric light lamps, whether of the arc, incandescent, open-air, or any other system, such as Brush's lamps, etc.

274. The elevators or lifts specified in this number are apparatus used to conveniently ascend or descend in high-storied houses. All iron, steel, or wooden parts composing such apparatus are liable to the same régime, together with the chains, pulleys, and counter-weights used for running them, but not the furniture, carpeting, and accessories in connection therewith.

275. A crane is an apparatus for raising heavy weights and transporting the same from one spot to another. Being provided with a more or less inclined lift arm rotating on an axis so as to describe a circle, cranes raise the weights by means of a chain sliding on a pulley placed at the end of the aim along which such chain runs and is then wound round a windlass turned by a crank or a piston worked by steam or hydraulic power.

Diving apparatus consists of a complete dress of caoutchouc with lead-soled boots and a copper helmet provided with glasses and intended to cover the diver's head. This apparatus is usually imported with a pump for supplying air to the diver through a caoutchone tube and with the cordage necessary for working it.

276. By tool is meant any instrument which, being operated by hand or treadles, is employed for the purpose of manufacture of any mater:al in arts and industry. Owing to their application, burins, files, boring machines, cog-wheel and crank machines, and foot lathes, must all be considered as tools.

277. By scientific instruments are understood any apparatus of a more or less professional application and solely intended for the study or practice of any science, such as surgical, engineering, physical, and chemical. Under this denomination are also classed instruments which, although being of common use, are only destined to special scientific purposes, such as areometers, thermometers, barometers, etc. (See note VI of Regulations for the application of the tariff.)

273. Only mechanical toys, fitted with a key, spring, or clockwork are included in this number, but not those which are set in motion by pulling a wire or cord, or twisting springs or caoutchouc threads or by simple air pressure.

279. Although Davy's lamp is the model miner's lamp, it has been the subject of numerous modifications. The mostly known systems are divided into two classes, according to the principles on which based. In some the flame is surrounded by a thin metallic gauze. Should any quantity of explosible gas enter the lamp through this gauze the explosion will only take place inside the metallic ganze envelope and extinguish the light without outwardly communicating fire. In others the light is produced by an electric current inside a tube or small bulb filled with extremely rarefied gas. The breakage of the bulb instantaneously causes the extinction of the light.

Miners' lamps of all kinds, either fire-damp safety, or for ordinary underground work, are included in this number.

280. This number includes type, vignettes, presses, and other accessories for printing and lithography. The following must be considered as accessories, viz, ironframes, rollers, and their axes, molds for casting the rollers, proof-drawing presses, galleys, composing sticks, and wooden or metal bats, rulers, brushes for washing the forms and wooden or horsehair brushes for striking of proofs, composition tables, and their iron or marble tops, cases, and chases of wood or iron.

Lithographic stones and their rollers of leather are dutiable according to this number, as well as clichés and roller-glue paste.

This number is not applicable to varisli, bronzing powders, oils, pencil brushes, sponges, and other articles which, although used in printing and lithography, are employed for other purposes and are specially mentioned in the tariff.

281. The cases of watches plated with gold, specified in this number, are of common metal covered with one or two sheets of gold to protect them against acids. 282. As this number only refers to watches of any material other than gold or common gilt-plated metal, silver watches, even gilt, and those of common metal, gilt or silvered, are classed under this number. Gilding is a gold covering applied upon the metal by galvanism or mercury. In such cases the coating is extremely

superficial and does not resist the action of nitric acid which, in a cold state, will in a few seconds attack the gold-coated metal by penetrating the pores of its covering.

283. By carts, wagons, and cars are understood vehicles which only serve to convey goods and which are, therefore, unfit for carrying passengers and more so as private pleasure carriages.

284. Small two-wheeled cars are exclusively used for carrying goods in warehouses; wheelbarrows serve to transport soil and materials in works, etc.

285. Under the denomination of carriages are understood vehicles used for town or country driving. Such vehicles, whether with flat-bottomed bodies, such as spring wagons, and road wagons, etc., or whether they can be utilized for conveying small parcels or valises, shall, notwithstanding, be considered as carriages, provided that they do not come under the category of vehicles described in notes 283 and 287.

286. Skeleton carriages, neither upholstered nor painted, are those whose woodwork is neither painted nor varnished and whose cushions are not covered with cloth, leather, oilcloth, etc., are unfinished and, before being used, still require painting, varnishing, or upholstering.

287. By diligences, omnibuses, stagecoaches, and covered vans (guayines) are understood massive, strong carriages used for conveying passengers. Carriages of this description may or may not be provided with hoods, but must have seats for at least eight persons.

Delivery wagons are likewise classed under this number, they being, owing to their construction and form, unfit for pleasure driving.

288. Lubricating oils are heavy mineral oils, sometimes crude, sometimes clarified, and most always rich in paraffin or mixed with animal fats or olein. The purest, whose specific gravity does not exceed 0.920, are of a reddish color with greenish reflection. Gilt and paraffin oils are of a limpid yellow, with greenish reflection, their specific gravity being at least 0.898. Such oils are unfit for illuminating. Greases containing an admixture of plumbago, also Frazer's tallow, used as carriageaxle greases, are liable to the same régime. Animal fats and vegetable oils are not included in this number.

289. Celluloid is a mass formed by the combination of camphor and gun cotton. With this substance, which has the odor of camphor and burns rapidly, are imitated gutta-percha, amber, bone, tortoise shell, and ivory.

290. All leaves, calyxes, petals, and other accessories not specially mentioned in the tariff or repertory are included in this number, together with dyed or painted caoutchone tubes for flower stems, but not the metallic threads, covered or not, nor natural moss, even when dyed.

291. Machinery belting is dutiable at the rate of 1 centavo per kilogram gross weight when imported together with the machinery to which destined, i. e., when arriving with the machine or apparatus it is intended to drive or with a set of axles or pulleys to which it can be adapted, and provided that such belting never be wider than the pulleys they are destined to run.

292. This number applies to metal or silk strings for musical instruments, covered with metal thread.

293. This number includes buildings of all kinds, not fitted together and complete, of iron, steel, or wood; also their complete roofs of iron or steel. Glass windows, laths for roofing and floors, roofing tiles, faience tiles, mosaics, bricks and paving tiles, nails, screws, rivets, bolts, nuts, iron door and window fastenings; also paints, varnishes, and, generally, everything relating to decoration and ornamentation, shall be liable to the special régime assigned thereto by the tariff according to material and kind and must accordingly be the subject of a detailed declaration. Reservoirs, vats, fountains, water-closets, cooking stoves, chimney pieces or stoves, baths, etc., shall not be considered as forming part of the buildings.

In order to establish that the unfitted buildings or roots are complete, the importers must produce to the customs the respective plans and drawings of the constituent parts thereof. In default of such proof the duty provided in No. 886 shall not be applicable, and the special duties leviable under the tariff on the different parts of the buildings and roofs shall be collected. If stonework or brickwork should be necessary for the erection of unfitted buildings of wood, iron, or steel, the absence of the materials destined to such stone or brick work shall not prevent the imported unfitted building from being considered as complete, provided, however, that it be established that the wooden, iron, or steel parts of such building are entirely complete.

294. Are considered as cases, wooden or cardboard boxes, covered with tissue or leather or padded; also wooden boxes, varnished and polished, trimmed in the inside with leather or tissue, capable of containing one or more articles. Caskets imply all cases fitted with requisites for toilet, sewing, and similar purposes not specially mentioned in the tariff. Cases and caskets ornamented with gold, silver, or platinum are subject to the régime of No. 856. Cases and caskets are dutiable

separately from the articles contained therein only when their contents are jewelry or articles of gold, platinum, or silver, or the articles mentioned in said No. 856, and consequently liable to the special duties applicable thereto. 1

295. This number includes interior bands and linings of paper, tissue, or other material used for finishing the inside of hats, but not bands of leather or oilcloth, rubbered cloth covers, and paper envelopes used for packing and covering hats. 296. This number applies to parasol and umbrella sheaths, whatever be their component material, even if trimmed with small accessories of gold, silver, or platinum.

297. Sticks or pieces of india rubber or caoutchouc, sheathed or not, in glass, porcelain, wood, or common metal, and used by draftsmen to erase pencil marks, are classed under this number.

298. Various sheets of asbestus, cardboard, felt, silicate, and other waterproof or incombustible materials destined to cover roofs of buildings are comprised in this number.

299. No. 904 applies to all kinds of night lights, composed either of a cork, porcelain, or wooden float, furnished with a small wick kept burning by the oil on which it floats, or of disks of stearin, paraffin, wax, or other combustible substance provided with a wick which is fed by the matter composing the light.

300. This number includes billiard tables, but not the cloth, balls, cues, racks, and other accessories, all which must be declared separately. Slates for billiard tables, packed alone, may likewise be declared separately.

301. By perfumery is understood all products and fards for toilet use, aromatic waters with alcoholic basis, such as Florida, cologne, and like waters; opiates and dentifrice waters; lotions, oils, pomatums, and cosmetics for the hair; scented extracts for handkerchiefs; perfumed vinegars, creams, powders, and fards for the skin; depilatories and perfumed soaps.

302. Engravings and lithographs in detached sheets and all kinds of paintings on paper, cardboard, cloth, ordinary sheet metal, glass, or composition, with or without frames other than of silver or platinum, are classed under this number, as well as framed pictures fitted with glass.

This number does not apply to unframed pictures for schools, decalcomanies, models, and collections of engravings representing ancient costumes, to pictures for children, or building sheets with uncut parts.

303. In the denomination of artificial plants are included plants destined to figure in pots or vases and unfit for use as artificial flowers for dress, hair, hat ornaments, etc.

304. The duty of 20 centavos established in this number is not applicable to stakes or poles serving to erect field tents. If of rough wrought wood such stakes or poles are exempt from duty, even when provided with iron ferrules, hooks, and points, but should such accessories be finely wrought, with moldings, turned or otherwise ornamented, they shall be dutiable as manufactured articles of wood.

305. By "blasting powder for mines," specified in No. 849, is meant powder which, on being tested in the special Austrian rack instrument, charged with one and a half grams of powder, shows an explosive power not exceeding 35 degrees.

306. This note applies to No. 182 of the tariff, relating to refined cotton-seed oil, which, after being more or less clarified, is of a color varying between golden-yellow and straw-yellow to sometimes reach the colorless shade of refined oils. The aforesaid coloration only shall be taken into account, without considering whether such oil deposits or not lacks transparency or is troubled.

307. No. 182a of the tariff, to which this note refers, applies to unrefined crude cotton-seed oil, reddish, and not discolored even when after filtration it is transparent and does not deposit.

308. The exemption may be granted on the importation of thoroughbred animals for breeding purposes classed under No. 3a, when accompanied by their pedigree or certificate of origin attesting the purity of the breed. The Secretary of Agriculture must first, however, control the breed of animals in question, the authenticity of the certificates, and the faith to be given to the signatures appearing thereon. After such control, and on receipt of any other information which the Secretary of Finance shall deem fit in the matter, and for the purpose of satisfying himself of the destination to which are intended the animals claimed to be entered duty-free, exemptions for duty may be declared; but care must be taken to specify the number of animals intended to benefit of the exemption, and a sufficient bond must be required. Such bond shall accrue to the treasury if the animals receive a different destination to the purpose stated in the declarat on, or if, after being accepted, the certificate be found not genuine; all this without prejudice to the application of the penalties provided in customs ordinances in cases of contraband.

The provisions of this note to the effect that cases or caskets containing articles of gold, silver, or platinum shall pay the duties respectively charged upon the cases and their contents are likewise applicable to cases containing articles or accessories specified in No. 856 of the tariff. (Art. 3 of the decree of February 11, 1895.)

309. Velvet or plush tissues with silk nap on a part or the whole of their surface or with warp or woof exclusively of cotton, linen, or wool, and only having nap of silk, shall be dutiable according to No. 614 of the tariff, at the rate of 3.50 pesos.

The duty of 5 pesos provided in No. 615 is applicable to plush or velvet tissues with silk nap on a part or the whole of their surface, with warp of silk mixed with cotton, linen, or wool, and woof unmixed with silk, or vice versa.

The following shall be dutiable according to No. 615a, at the rate of 7.50 pesos, viz, plush or velvet tissues with nap of silk on a part or the whole of their surface and warp and woof of silk with an admixture of cotton, linen, or wool; also tissues of the kind with warp entirely of silk and woof of silk mixed with cotton, linen, or wool, or vice versa.

310. The duty applicable to the tissues specified in Nos. 508 and 508a will remain unchanged even when such tissues contain certain cotton threads in the shape of lists or borders. Any other tissue manufactured from the fibers specified in Nos. 508 and 50%a, but which may not be clearly included in the above-quoted numbers or present note, shall be dutiable according to Nos. 508b, 508c, or 509 to 515 of the tariff, as the case may be.

311. No. 269 not only applies to ores proper, as extracted from the mines and of whatever shape, but also to products intermediate between the ore and copper of first fusion known under the name of copper mattes, provided that such products contain not more than 50 per cent of pure copper. When there is a higher proportion of copper the importer must state the fact, and the duties established in No. 266 shall be collected on the quantity of copper actually contained in the ore.

312. No. 438a of the tariff' applies to wares of glass or crystal, the surface of which has been ground to form rough-edged facets, or the sides or facets of which have been smoothed in the same manner. Certain articles of molded glass present ornaments and facets imitating cutting, but these, which are classed under No. 438, must not be confounded with cut articles, because they do not present rough edges obtained by the grindstone, which completes the workmanship constituting the distinctive character of cutting. No attention shall be paid to the slight polishing which certain articles of molded or blown glass undergo in order to remove molding blisters or imperfections occurring in the blown article as it leaves the tube or pontec.

In specifying the articles classed under Nos. 438 and 438a, the tariff makes no distinction between articles of white glass or crystal and those of a single color. (For glass of several colors, see note 313.)

Crystal or glass articles partly engraved or ground by means of any chemical or mechanical process and representing fillets, designs, ornaments, initials inscriptions, or trade-marks, on the interior or exterior, are dutiable according to No. 438a, unless otherwise specially mentioned, such for instance as glass bottles or flasks with labels, which are classed under No. 419a. Emery polished necks and stoppers of flasks and bocals, and, in general, emery-work effected on glass or crystal wares for adjusting the same, also graduated scales and marks, figures, and letters indicating the capacity of flasks, bocals, test tubes, etc., the capacity or number of the articles engraved on such flasks, bocals, receptacles, etc., shall not be taken into consideration for the collection of any other duty except the rate provided in No. 438 for glass and crystal in wares not specially mentioned. The same duty shall likewise apply to glass and crystal wares entirely ground and to those ground at one end, as is the case with certain lamp or candlestick globes and chimneys, etc., provided that the further workmanship in question does not represent fillets, bands, designs, or flowers.

313. Number 4386 includes glass or crystal articles of two or more colors, or one single color with different tin s or shades, also articles entirely or partly gilt, silvered or colored, whatever be the form of such ornaments and kind of articles, provided that they be not specially mentioned.

No. 4386 also includes crystal or glass wares imitating precious stones and those of very thin glass, inside of which are applied superficial coats of colored metal or colored varnish, such as garden balls, glass beads, etc., or articles which, by the likewise interior application of different substances, imitate tortoise shell, motherof-pearl, pearls, etc.

314. Carburet of calcium, referred to in No. 704 of the tariff, is a hard, irregularshaped substance, of a black or dark-gray color, varying according to the impureness of the ingredients entering into its composition. This product has the property of decomposing the water with which it comes into contact and transforming into oxide of calcium. In such condition it exhales a carburet of hydrogen called acetylene, is very combustible and of a great illuminating power, which renders it fit for lighting purposes. Carburet of calcium rapi ly alters in contact with damp air and then exhales an odor of garlic. On throwing a particle of 4 or 5 grams of this product into an ordinary glass containing one-third of its capacity of water, it immediately emits a gas smelling like garlic which inflames on the approach of an incandescent body.

The finance depart

REMARK.-The foregoing explanatory notes are not absolute. ment may, according to the progress of science or requirements of the service, amplify or modify the same.

Alphabetical list of the principal goods enumerated in the tariff.

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