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FOREWORD

This comparison, compiled at the instance of the Committee on Ways and Means, is intended to afford a convenient means of access to the provisions of the Tariff Acts of 1913, 1922, and 1930, and to show, in parallel columns, the comparative rates of duty in the several acts as well as the corresponding administrative provisions.

The classifications and rates of duty of the act of June 17, 1930 (Hawley-Smoot Tariff Act), are used as the basis of the comparison, and the corresponding rates and provisions of the act of September 21, 1922 (Fordney-McCumber Act) and the act of October 3, 1913 (Underwood-Simmons Act) are shown opposite. The classifications of the Revenue Act of 1916 and the Emergency Tariff Act of 1921 differing from those of the act of 1930 are indicated by footnotes to the items affected, as are also classifications in the acts of 1913 and and 1922.

All provisions of the act of 1913 pertaining to matters other than the tariff, and which are not comparable with any of the provisions of the acts of 1922 or 1930, have been omitted.

Considerable difficulty has been experienced in comparing the provisions of the act of 1913 with subsequent acts because of changes of classification and duty brackets in the acts of 1922 and 1930, and on account of the enumeration in the Tariff Acts of 1922 and 1930 of numerous articles not specially provided for in the act of 1913, some of which were not then articles of commerce.

The United States Tariff Commission furnished the copy for Titles I and II (dutiable and free lists) and the Bureau of Customs, Treasury Department, assisted in preparing the copy for Titles III and IV (special and administrative provisions). Acknowledgment is also made for their assistance in editing and reviewing the subject matter.

CLAYTON F. MOORE,

Clerk to the Committee. SEPTEMBER 13, 1930.

V

COMPARISON OF THE TARIFF ACTS OF 1913, 1922, AND 1930

ACT OF OCTOBER 3, 1913. AN ACT To reduce tariff duties and to provide revenue for the Government, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assem. bled, That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign coun. try into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:

ACT OF SEPTEMBER 21, 1922. AN ACT To provide revenue, to regulate commerce with foreign countries, to encourage the industries of

the United States, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assem. bled,

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SECTION 1. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands, the Virgin Islands, and the islands of Guam and Tutuila) the rates of duty which are prescribed by the schedules and paragraphs of the dutiable list of this title, namely:

ACT OF JUNE 17, 1930 An Act To provide revenue, to regulate commerce with foreign countries, to encourage the industries

of the United States, to protect American labor, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assem

bled,

SECTION 1. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands, the Virgin Islands, American Samoa, and the island of Guam) the rates of duty which are prescribed by the schedules and paragraphs of the dutiable list of this title, namely:

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Free.

1 Acids and acid anhydrides:

Acids
Acetic, containing by weight of

acetic acid
Not more than 65 per cent.--136 cents per lb... 34 cent per lb. Free,

More than 65 per cent. 2 cents per lb. 2 cents per lb.
Arsenic.

3 cents per lb. 3 cents per lb. Free.
Boric...

1 cent per lb. 142 cents per lb. 34 cent per lb. Chloroacetic

5 cents per lb. 5 cents per lb. 15 per cent.1 Citric.

17 cents per lb. 17 cents per lb. 5 cents per lb. Formic.

3 cents per lb.

25 per cent 1 112 cents per lb. Gallic

6 cents per lb. 8 cents per lb. 6 cents per lb. Lactic, containing by weight

of lactic acid 2-
Less than 30 per cent.

2 cents per lb 2 cents per lb. 112 cents per lb. 30 per cent and less than 55 4 cents per lb. 4 cents per lb- 142 cents per lb.

per cent.
55
per cent or more..

9 cents per lb. 9 cents per lb- 112 cents per lb. Oleic, or red oil.

20 per cent.

142 cents per lb. 15 per cent.1 Oxalic...

6 cents per lb. 4 cents per lh.:- 142 cents per lb. 1 Acids and acid anhydrides, n. s. p. I.

2 Provided, That any lactic-acid anhydride present shall be determined as lactic acid and included as such: And provided further, That the duty on lactic acid shall not be less than 25 per centum ad valorem, (Acts of 1930 and 1922.) 36 cents per lb., by presidential proclamation, effective Jan. 28, 1925, under sec. 315.

1

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1 Acids and acid anhydrides-Con.

Acids-Continued.
Phosphoric.
2 cents per lþ. 2 cents per lb.

Free.
Pyrogallic..

12 cents per lb. 12 cents per lb. 12 cents per lb. Tannic, tannin, and extracts of

nutgalls, containing by

weight of tannic acid Less than 50 per cent.

5 cents per lb. 4 cents per lb. 5 cents per lb./ 50 per cent or more and not 11 cents per lb. 10 cents per lb... 38 cent per lb.

medicinal.
50 per cent or more and me 18 cents per Ib... 20 cents per lb...--

15 per cent.?
dicinal.
Tartaric....

8 cents per lb. 6 cents per lb. 342 cents per lb. All other acids, n. s. p. f.. 25 per cent.

25 per cent.

15 per cent.
Anhydrides-
Acetic

342 cents per lb... 5 cents per lb. 242 cents per lb. All other, n. S. p. I-.

25 per cent.
25 per cent.

15 per cent.
Carbon dioxide, weighing with 1 cent per lb. on 25 per cent 1 15 per cent.

immediate containers and contents, imme-
carton, one pound or less per diate containers,
carton.

and carton. 2 Acetaldehyde.

Aldol or acetaldol.
Aldehyde ammonia.
Butyraldehyde.

16 cents per lb. and 6 cents per lb. and
Crotonaldehyde.

30 per cent.

30 per cent.
Paracetaldehyde-
Ethylene chlorohydrin.
Propylene chlorohydrin.
Butylene chlorohydrin..

6 cents per lb. and 25 per cent 8

30 per cent. Ethylene dichloride

16 cents per lb. and 6 cents per lb. and Propylene dichloride.

30 per cent.

30 per cent. Butylene dichloride.

6 cents per lb. and 25 per cent 8

30 per cent.
Ethylene oxide....

6 cents per lb. and 6 cents per lb. and
30 per cent.

30 per cent.
Propylene oxide.

16 cents per lb. and 25 per cent 8 Butylene oxide.

30 per cent. Ethylene glycol.

6 cents per lb. and 6 cents per lb. and Propylene glycol.

30 per cent.

30 per cent.
Butylene glycol.

15 per cent.8
All other glycols or dihydric alcohols
Monoethanolamine.
Diethanolamine.
Triethanolamine
Ethylene diamine.
All other hydroxy alkyl amines and

alkylene diamines.
Allyl alcohol
Crotonyl alcohol.
Vinyl alcohol.

{6 cents per lb. and 25 per cent 8.
All other olefin or unsaturated alco 30 per cent.

hols.
Homologues and polymers of the

foregoing.
Ethers, esters, salts, and nitrog-

enous compounds of any of the
foregoing, polymerized or unpoly-

merized.
Mixtures in chief value of any one or

more of the foregoing.

All the foregoing, n. s. p. f.. 3 Acetone..

20 per cent.

25 per cent.
Acetone oil.

20 per cent.
25 per cent.

1 cent per lb. Ethyl methyl ketone.

20 per cent
25 per cent.

15 per cent.8
Homologues of the above.

20 per cent.

25 per cent 10 1 Acids and acid anhydrides, n. s. p. f. * Free if used chiefly for fertilizer or ingredient of fertilizer (par. 1685). o Tannic acid and tannin.

Extracts and decoctions of nutgalls not containing alcohol and not medicinal. ? Extracts and decoctions of nutgalls, medicinal.

8 Chemical and medicinal compounds, preparations, mixtures and salts, and combinations thereof, n. S. p. f.

Acetone includes acetone oil. 10 Chemical and medicinal compounds, preparations, mixtures, and salts and combinations, n. s. p. f.

1 cent per lb.

15 per cent.10

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