.kilo.. $0.20 351. Matches of wax, wood or cardboard, N. W. otherwise provided for: (a) Rubber hose and piston packing, N. W .kilo.. .03 (b) Hard rubber articles, not otherwise mentioned, N. W. (d) All other articles, except hose of rubber and textile, N. W..kilo.... .20 .kilo.. .10 353. Games and toys, except those of gold and silver, or of gold and silver plate, tortoise shell, ivory or mother-of-pearl, and of materials mentioned in Nos. 341 and 342, N. W .kilo.... .10 354. Umbrellas and parasols: (a) Covered with paper. ..each.. .08 (b) Covered with silk. (c) Covered with other stuffs. 355. Hats and bonnets and crowns for same, of straw: (a) Complete, not trimmed (b) Same, trimmed.. (c) Crowns for (untrimmed) 356. The same articles of other materials: (a) Complete, not trimmed. (b) Same, trimmed.... (c) Crowns for (untrimmed) 357. Caps of all kinds: (a) For adults, of any material, plain ...... (b) For adults, embroidered or decorated (c) For children, plain Provided, that none of the articles classified under paragraphs 354, 355, 356, and 357 shall pay a less rate of duty than 20 per cent ad valorem. Photographic cameras and lenses: 358. Cameras of which the lenses are not removable or adjustable: made of wood or of metal, polished or covered with leather or imitation of (a) If such area be 20 square inches or less.. .each.. .25 (b) More than 20 square inches and not more than 40....... ..each.. .50 (c) More than 40 square inches and not more than 80... ..each.. 1.00 (d) More than 80 square inches ..each.. 2.00 359. The same articles made of wood or metal, painted, varnished, shellaced or plain, and otherwise, as above indicated: (b) More than 20 square inches and not more than 40. 360. Cameras with removable or adjustable lenses, not including the lenses; 362. Combination lenses for same are dutiable according to diameter; if such diameter be 363. Tuns, pipes, casks, and other similar wooden receptacles of liquids, or of articles in liquid or in brine, imported separately, or in use as immediate containers of imported merchandise which is not dutiable on gross weight: .kilo.. .50 .kilo.. 2.00 (ƒ) Quarter casks or quarter barrels 364. Tobacco: (a) In the leaf, unmanufactured, N. W 365. On all other goods, wares, merchandise, and effects not otherwise enum- ARTICLES FREE OF DUTY. .25 .10 SEC. 12. The following articles shall pay no duty on their importation into the Philippine Islands: 367. Natural mineral waters aerated, carbonated or not. 368. Trees, shoots, and plants; also moss in a natural or fresh state. 369. Copper, gold and silver ores. 370. All samples of the kind, in such quantity, and of such dimensions or construction as to render them unsalable or of no appreciable commercial value. 371. Articles of the growth, produce and manufacture of the Philippine Islands exported to a foreign country and returned without having been advanced in value or improved in condition by any process of manufacture or other means, and upon which no drawback or bounty has been allowed. 372. Gold, silver, and platinum, in broken-up jewelry or table services, bars, sheets, coins, pieces, dust and scraps. 373. Gold, silver and platinum, in articles manufactured and stamped in the Philippine Islands. 374. Fresh fruits. 375. Fresh garden produce. 376. Fresh meat, except poultry and game; also ice. 377. Fresh eggs. 378. Fresh milk. mounted. 379. Diamonds and other precious stones in the rough, 380. Hand paintings in oil, water color, or pastel, and pen and ink drawings intended for use as works of art, and not as a part of decoration of any other merchandise, nor for use in the manufactures and industrial arts and sciences. 381. Lithographs, posters, calendars and folders for advertising purposes only, having no commercial value and designed for free public distribution. 382. (a) Spanish scientific, literary, and artistic works, not subversive of public order, imported under provisions of Article XIII of the treaty between Spain and the United States signed at Paris on the 10th day of December, 1898. (b) Public magazines, reviews, newspapers, and like published periodicals Bibles, and schoolbooks; but complete books published in parts and not otherwise entitled to free entry shall not be classified under this paragraph. 383. Manures, natural. 384. Quinine, sulphate and bisulphate of, and all alkaloids or salts of cinchona bark, in pills or otherwise. ARTICLES FREE OF DUTY, SUBJECT TO CONDITIONS. 385. Supplies imported by the United States Government for the use of the Army, Navy, and Marine-Hospital Service or by insular government for its use or that of its subordinate branches. 386. 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 profession and position. The customs authorities may exact a bond for the exportation of these articles when deemed necessary by them. 387. Works of fine art destined for public museums, galleries or art schools; when due proof is given as to their destination. 388. Archæological and numismatical objects for public museums, academies and scientific and artistic corporations, on proof of their destination. 389. Specimens and collections of mineralogy, botany, zoology and ethnology, and small models for public museums, public schools, academies, and scientific and artistic corporations, on proof of their destination. 390. (a) Philosophical, historical, economic, and scientific books, apparatus, utensils, instruments, and preparations, including packing, packages, and receptacles thereof, specially imported in good faith and for the use and by the order of any society or institution incorporated or established solely for philosophical, educational, scientific or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school or seminary of learning in the Philippine Islands, or of any public library, and not for sale or hire, subject to such regulations as may be prescribed by the collector of customs of the islands; and the provisions of this paragraph in respect to books shall apply also to any individual importing not exceeding two copies of any one work for his own use and not for sale or hire. (b) Books and music in raised print, used exclusively by the blind. If the regulations in each case are not complied with, or if the examination is not entirely satisfactory, the exemption shall be annulled, and the duties stipulated in the tariff shall be collected. ARTICLES FREE OF DUTY SUBJECT TO THE FORMALITIES PRESCRIBED IN EACH CASE BY THE CUSTOMS AUTHORITIES. 391. Casks, sacks, and large metal receptacles in use as immediate containers of dutiable imported commodities, when such receptacles are to be reexported. 392. Carriages, trained animals, portable theaters, circus equipments, panoramas, wax figures and other similar objects for public entertainment, imported temporarily. 393. Used household furniture of persons coming to settle in the Philippine Islands, including such articles, effects, and furnishings as pictures, books, pianos, organs, chinaware, and kitchen utensils, in quantities and of the class suitable to the rank and position of the persons bringing the same: Provided, That they have all been used by said persons for more than one year; that they are brought within a reasonable time after the arrival of the owners, in the 394. Foreign articles destined to exhibitions held in the Philippine Islands. 396. Pumps intended for the salvage of vessels imported temporarily. 397. 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. EXPORT DUTIES. SEC. 13. On the following products of the Philippine Islands, when exported therefrom, there shall be levied and collected on the gross weight thereof export duties as follows: 404. Tobacco, manufactured, of all kinds and whatever origin .100 kilos.. 1.50 .100 kilos.. 406. Tobacco, raw, grown in the Visayas and Mindanao Island ...100 kilos.. TONNAGE DUES. 1.50 1.00 .75 SEC. 14. At all ports or places in the Philippine Islands there shall be levied the following navigation and port charges: On the entry of a vessel from a port or place not in the Philippine Islands a duty of six cents ($0.06) per net ton as expressed in her national certificate of registry. On the entry of a vessel from a port or place not in the Philippine Islands lading or discharging cargo which is less than the net tonnage of the vessel, dues of twenty cents ($0.20) per thousand kilograms may be imposed, at the option of the master or consignor or consignee of the cargo, in lieu of the tonnage tax above prescribed. On the entry of a vessel only to discharge or take on board passengers and their baggage, the tonnage tax above prescribed shall not be imposed. SEC. 15. The following shall be exempt from tonnage dues: A vessel belonging to or employed in the service of the Government of the United States. A vessel of a foreign government not engaged in trade. A vessel in distress. A yacht belonging to an organized yacht club of the United States or of a foreign nation which imposes no tonnage or equivalent taxes on American yachts. WHARF CHARGES. SEC. 16. There shall be levied and collected upon goods of all kinds exported through the ports of entry of the Philippine Islands a duty of seventy-five cents ($0.75) per gross ton of 1,000 kilos, as a charge for wharfage and for harbor dues, whatever be the port of destination or nationality of the exporting vessel. SEC. 17. Merchandise imported, exported, or shipped in transit for the use of the Government of the United States, or of that of the Philippine Islands, including coal, shall be exempt from wharf charges. REIMPORTATION OF INSULAR PRODUCTS. SEC. 18. Goods, fruits, and articles of the Philippine Islands exported abroad and reimported, owing to their not having been sold at the place of destination, shall be exempt from the payment of duty, provided, always, that they are enclosed in the same packages and bear the same marks, and that they are accompanied by certificates of the consular officer, or, if there be none, of the local authority, stating that the goods, produce or effects of the country are reimported for the above-stated reason. Abaca, raw, is exempt from the production of the aforesaid certificate. SEC. 19. The following articles may likewise be imported free of duty: (a) Paintings which are works of art, and have been exported with a customhouse certificate, provided that their identity is established to the satisfaction of the customs authorities. (b) Books, when, on their exportation, the number of the copies, the title of the work, and the name of the publisher have been stated in the export certificate. (c) Copper coins returned from foreign countries, if, on examination, it appears that they have been coined legitimately. (d) Articles returned from foreign exhibitions. (e) Articles of the Philippine Islands returned from foreign countries, the entry of which was prohibited at the place of destination. SEC. 20. All existing decrees, laws, regulations, or orders, so far as the same are inconsistent with the provisions of this Act, and the tariff and duties, rules and regulations hereby enacted, are to that extent repealed, such repeal to take effect at the time when said tariff and duties shall go into force and effect. Nothing in this section contained shall in any way affect any legal proceeding that has been or may be lawfully commenced at any time by reason of any act or omission done or committed before the date upon which this Act goes into force and effect. |