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Schedule 8.-Spirits, Wines, and Other Beverages Continued

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813

814

There shall be no constructive or

other allowance for breakage,
leakage, or damage on wines,
liquors, cordials, or distilled
spirits, except that when it shall
appear to the collector of customs
from the gauger's return, verified
by an affidavit by the importer
to be filed within five days after
the delivery of the merchandise,
that a cask or package has been
broken or otherwise injured in
transit from a foreign port and as
a result thereof a part of its con-
tents, amounting to 10 per cent
or more of the total value of the
contents of the said cask or pack.
age in its condition as exported,
has been lost, allowance therefor
may be made in the liquidation
of the duties.18
No wines, spirits, or other liquors

or articles provided for in this
schedule containing 12 per cent
or more of alcohol shall be im-
ported or permitted entry except
on a permit issued therefor by the
Commissioner of Internal Rev.
enue (act of 1922, prohibition act
of 1930) and any such wines,
spirits, or other liquors or articles
imported or brought into the
United States without a permit
shall be seized and forfeited in the
same manner as for other viola-
tions of the customs laws: Pro-
vided, That high-proof fruit
spirits made in distilleries con-
nected with wineries for use in
the fortification of wines, may
also be withdrawn and used,
under the same laws and regu-
lations applicable to the with-
drawal and use of alcohol for all

nonbeverage purposes. 19
The Secretary of the Treasury is

815

hereby authorized and directed to
make all rules and regulations
necessary for the enforcement of
the provisions of this schedule.

18 The following was included in the act of 1913: “Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water,'imported in bottles

or jugs, shall be packed in such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe.

19 Provision new in act of 1930.

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13..

901 (a) Cotton yarn, including warps, in

any form:
Not bleached, dyed, colored,

combed, or plied, of num

bers
Not exceeding-
1...

5.3 per cent. 0.2 cent per Ib. or 5 per cent.

574 per cent.
2..
5.6 per cent. 0.4 cent per lb. or

5 per cent.

572 per cent. 3.

5.9 per cent. 0.6 cent per lb. or 5 per cent.

534 per cent. 4..

6.2 per cent. 0.8 cent per lb. or 5 per cent.

6 per cent. 5..

6.5 per cent. 1 cent per lb. or 5 per cent.

674 per cent. 6.

6.8 per cent. 1.2 cents per lb. or 5 per cent.

672 per cent. 7..

7.1 per cent

1.4 cents per lb. or 5 per cent.

634 per cent. 8.

7.4 per cent. 1.6 cents per lb. or 5 per cent.

7 per cent.4 9..

7.7 per cent.. 1.8 cents per lb. or 5 per cent.

774 per cent. 10.

8 per cent...

2 cents per lb. or 772 per cent.

772 per cent. 11.

8.3 per cent 2.2 cents per lb. or 742 per cent.

734 per cent. 12.

8.6 per cent. 2.4 cents per lb. or 772 per cent..

8 per cent. 8.9 per cent

2.6 cents per lb. or 772 per cent..

874 per cent. 14.

9.2 per cent. 2.8 cents per lb. or 772 per cent.

842 per cent. 15.

9.5 per cent. 3 cents per lb. or 772 per cent.

894 per cent. 16..

9.8 per cent. 3.2 cents per lb. or 772 per cent.

9 per cent. 17.

10.1 per cent.. 3.4 cents per lb. or 772 per cent.

974 per cent. 18.

10.4 per cent. 3.6 cents per lb. or 742 per cent...

972 per cent.
10.7 per cent. 3.8 cents per lb. or 742 per cent.

934 per cent.
20..

11 per cent. 4 cents per lb. or 10 per cent.

10 per cent.4 21..

11.3 per cent. 4.2 cents per lb. or 10 per cent.

1074 per cent. 22

11.6 per cent. 4.4 cents per lb. or 10 per cent.

10%2 per cent. 23.

11.9 per cent.. 4.6 cents per lb. or 10 per cent.

1094 per cent. 24.

12.2 per cent. 4.8 cents per lb. or 10 per cent.

11 per cent. 25.

12.5 per cent.... 5 cents per lb. or 10 per cent.

1174 per cent.
12.8 per cent. 5.2 cents per lb. or 10 per cent.

11%2 per cent.4
27.

13.1 per cent. 5.4 cents per lb. or 10 per cent.

1134 per cent. 28.

13.4 per cent. 5.6 cents per lb. or 10 per cent.

12 per cent. 29_

13.7 per cent. 5.8 cents per lb. or 10 per cent.

1244 per cent. 30..

14 per cent.

6 cents per lb. or 10 per cent.

1272 per cent. 31..

14.3 per cent. 6.2 cents per lb. or 10 per cent.

1234 per cent. 1 All the articles enumerated or described in Schedule 9 (except in par. 922) of the act of 1930 are subject to an additional duty of 10 cents per pound on the cotton contained therein having a staple of 146. inches or more in length (see par. 924).

The emergency tariff act of 1921 imposed 7 cents per pound in addition to the rates of duty imposed thereon by the act of 1913, on manufactures of which cotton having a staple of 138 inches or more in length was the component material of chief value.

3 In the act of 1913 no distinction was made between single and plied yarns, but yarns mercerized were dutiable at the rates applicable to yarns bleached, dyed, colored, or combed.

4 The higher rate, specific or ad valorem, applied.

19..

26.

Schedule 9.-Cotton Manufactures-Continued

Paragraph, act of 1930

Classification

Act of 1930

Act of 1913

901(a) | Cotton yarn, including warps, in

any form--Continued. Not bleached, dyed, colored,

combed, or plied, of num

bers-Continued. Not exceeding

32..-

14.6 per cent.

10 per cent.

33:.

14.9 per cent.

10 per cent.

34.

15.2 per cent.

10 per cent.

35..

15.5 per cent.

10 per cent

36..

15.8 per cent.

10 per cent.

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Rates of duty

Act of 1922

6.4 cents per lb. or

13 per cent.
6.6 cents per lb. or

1374 per cent.
6.8 cents per lb. or

1372 per cent.
7. cents per lb. or

1334 per cent.
7.2 cents per lb. or

14 per cent.
7.4 cents per lb. or

1474 per cent.
7.6 cents per lb. or

1412 per cent.
7.8 cents per lb. or

1434 per cent.
8 cents per lb. or

15 per cent.
8.25 cents per lb.

or 1574 per cent.4
8.50 cents per lb.

or 1592 per cent.+ 8.75 cents per lb.

or 1534 per cent.4
9 cents per lb. or

16 per cent.
9.25 cents per lb.

or 1674 per cent.4
9.50 cents per lb.

or 1672 per cent. 4 9.75 cents per lb.

or 1634 per cent.4
10 cents per lb. or

17 per cent.
10.25 cents per lb.

or 1744 per cent.
10.50 cents per lb.

or 1712 per cent. 10.75 cents per lb.

or 1784 per cent.4
11 cents per lb. or

18 per cent.
11.25 cents per lb.

or 1874 per cent.4
11.50 cents per lb.

or 1812 per cent. 11.75 cents per lb.

or 1834 per cent. 4 12 cents per lb. or

19 per cent. 12.25 cents per lb.

or 19/4 per cent.4 12.50 cents per lb.

or 1912 per cent.4 12.75 cents per lb.

or 1934 per cent.
13 cents per lb. or

20 per cent.
13.25 cents per lb.

or 20/4 per cent.
13.50 cents per lb.

or 2042 per cent.4 13.75 cents per lb.

or 2034 per cent.4 14 cents per lb. or

21 per cent.4 14.25 cents per lb.

or 2194 per cent. 14.50 cents per lb.

or 2112 per cent. 14.75 cents per lb.

or 2134 per cent.

64..

24.2 per cent..

20 per cent.

65...

24.5 per cent.

20 per cent.

66.

24.8 per cent.

20 per cent.

67.

25.1 per cent.

20 per cent.

4 The higher rate, specfic or ad valorem, applied.

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Cotton yarn, including warps, in

any form-Continued. Not bleached, dyed, colored,

combed, or plied, of num

bers--Continued. Not exceeding

68.

25.4 per cent...

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15 cents per lb. or 20 per cent.

22 per cent. 15.25 cents per lb. 20 per cent.

or 22/4 per cent. 15.50 cents per lb. 20 per cent.

or 2242 per cent. 15.75 cents per lb. 20 per cent.

or 2234 per cent. 16 cents per lb. or 20 per cent.

23 per cent.4 16.25 cents per lb. 20 per cent.

or 2374 per cent. 4 16.50 cents per lb. 20 per cent.

or 2372 per cent. 16.75 cents per lb. 20 per cent.

or 2334 per cent. 17 cents per lb. or 20 per cent.

24 per cent. 17.25 cents per lb. 20 per cent.

or 2474 per cent. 17.50 cents per lb. 20 per cent.

or 2472 per cent. 17.75 cents per lb. 20 per cent.

or 24 34 per cent. 18 cents per lb. or 2272 per cent.

25 per cent. 18.25 cents per lb. 2272 per cent.

or 25 per cent. 18.50 cents per lb. 2272 per cent.

or 25 per cent.4 18.75 cents per lb. 2272 per cent.

or 25 per cent. 19 cents per lb. or 2272 per cent.

25 per cent. 19.25 cents per lb. | 2242 per cent.

or 25 per cent. 19.50 cents per lb. 2272 per cent.

or 25 per cent. 19.75 cents per lb. 2272 per cent.

or 25 per cent. 20 cents per lb. or 2272 per cent.

25 per cent. 4 20.25 cents per lb. 2272 per cent.

or 25 per cent." 20.50 cents per lb. 2272 per cent.

or 25 per cent.+ 20.75 cents per lb. 2272 per cent.

or 25 per cent. 21 cents per lb. or 2272 per cent.

25 per cent." 21.25 cents per lb. 2272 per cent.

or 25 per cent.4 21.50 cents per lb. 2272 per cent.

or 25 per cent. 21.75 cents per lb. 2272 per cent.

or 25 per cent. 22 cents per lb. or 2272 per cent.

25 per cent. 22.25 cents per lb. 2272 per cent.

or 25 per cent. 22.50 cents per lb. 2272 per cent.

or 25 per cent. 22.75 cents per lb. 2272 per cent.

or 25 per cent. 23 cents per lb. or 25 per cent.

25 per cent. 23.25 cents per lb. 25 per cent.

or 25 per cent. 4 23.50 cents per lb. 25 per cent.

or 25 per cent." 23.75 cents per lb. 25 per cent.

or 25 per cent.

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901(a) Cotton yarn, including warps, in

any form Continued.
Not bleached, dyed, colored,

combed, or plied, of num

bers-Continued.
Not exceeding-
104.

32 per cent.. 24 cents per lb. or 25 per cent.

25 per cent. 105..

32 per cent.

24.25 cents per lb. 25 per cent.

or 25 per cent.4 106.

32 per cent.

24.50 cents per lb. 25 per cent.

or 25 per cent.
107.

32 per cent.
24.75 cents per lb.

25 per cent.

or 25 per cent. 108

32 per cent.

25 cents per lb. or 25 per cent.

25 per cent. 109.

32 per cent.

25.25 cents per lb. 25 per cent.

or 25 per cent. 110_

32 per cent.

25.50 cents per lb. 25 per cent.

or 25 per cent. 111..

32 per cent...

25.75 cents per lb. 25 per cent.

or 25 per cent." 112

32 per cent.

26 cents per lb. or 25 per cent.

25 per cent. 113.

32 per cent.

26.25 cents per lb. 25 per cent.

or 25 per cent. 114.

32 per cent.

26.50 cents per lb. 25 per cent.

or 25 per cent. 115..

32 per cent.

26.75 cents per lb. 25 per cent.

or 25 per cent. 116.

32 per cent.

27 cents per lb. or 25 per cent.

25 per cent. 117

32 per cent.

27.25 cents per lb. 25 per cent.

or 25 per cent.
118.
32 per cent.. 27.50 cents per lb.

25 per cent.

or 25 per cent. 119.

32 per cent.

27.75 cents per lb. 25 per cent.

or 25 per cent. 120..

32 per cent.

28 cents per lb. or 25 per cent.

25 per cent. Exceeding 120.

32 per cent.

28 cents per lb. or 25 per cent.

25 per cent. 901(b) Cotton yarn, including warps, in

any form:
Bleached, dyed, colored, combed,

or plied, 3 of numbers-
Not exceeding-
1..

10.30 per cent. 0.25 cent per lb. or 792 per cent.

10.25 per cent.
2.
10.60 per cent. 0.50 cent per lb. or

792 per cent. 10.50 per

ent. 4 3.

10.90 per cent. 0.75 cent per lb. or 772 per cent.

10.75 per cent. 4.

11.20 per cent.. 1 cent per lb. or 792 per cent.

11 per cent. 5.

11.50 per cent.. 1.25 cents per lb. or 72 per cent.

11.25 per cent. 6.

11.80 per cent. 1.50 cents per lb. or 772 per cent.

11.50 per cent.4 7.

12.10 per cent. 1.75 cents per lb. or 772 per cent.

11.75 per cent.
8.
12.40 per cent. 2 cents per lb. or

772 per cent.

12 per cent. 9

12.70 per cent. 2.25 cents per lb. or 72 per cent.

12.25 per cent. 10.

13 per cent.

2.50 cents per lb. or 10 per cent.

12.50 per cent. 11.

13.30 per cent... 2.75 cents per lb. or 10 per cent.

12.75 per cent. 12...

13.60 per cent. 3 cents per lb. or 10 per cent.

13 per cent. 13.

13.90 per cent. 3.25 cents per lb. or 10 per cent.

13.25 per cent. 14.

14.20 per cent. 3.50 cents per lb. or 10 per cent.

13.50 per cent. 3 See p. 89. • The higher rate, specific or ad valorem, applied.

3 In the act of 1922, yarns printed, dyed, or colored with vat dyes paid 4 per cent ad valorem in addition to the rates here shown for yarns not vat-dyed. No corresponding provision in the acts of 1913 or 1930.

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