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AN ACT TO REVISE AND AMEND THE TARIFF LAWS OF THE PHILIPPINE ARCHIPELAGO.
By the authority of the President of the United States, and with the approval of the Secretary of War first had, be it enacted by the United States Philippine Commission:
SECTION 1. The provisions of General Order No. 49, Office of the United States Military Governor in the Philippine Islands, dated October 23, 1899, relating to customs duties on imports and exports of the Philippine Islands, and tonnage duties and wharf charges therein, and the several orders supplemental thereto and amendatory thereof, are hereby amended to read as follows:
SEC. 2. Duties shall be collected on all articles, goods and merchandise imported into the Philippine Islands at the rates hereinafter provided, except when expressly exempted from duty by this Act.
SEC. 3. Merchandise in transit at the time the present revision goes into effect, may be entered under the provisions of law existing at the time of shipment; provided, however, that this privilege shall not be extended beyond the period of sixty days after the date of the enforcement of the present tariff of duties and taxes.
SEC. 4. Duties shall be collected at the rates hereinafter provided on such articles, goods and merchandise exported from the Philippine Islands as are hereinafter specifically prescribed in this Act.
SEC. 5. The following rules and regulations shall be observed in the construction and enforcement of the various provisions of this Act:
CUSTOMS TREATMENT OF TEXTILES.
RULE 1. Number of threads and its ascertainment. By the number of threads in a textile shall, unless otherwise stipulated, be meant the totality of all the threads comprised in the warp and weft in a square of six millimeters. The warp of textiles is to be considered as the totality of the threads which lie longitudinally, whether they form the foundation of the same, or whether they have been added in order to form patterns or give the stuff more body. The weft shall be considered the totality of the threads which cross the warp of the textile, and combine the same conditions of helping to form patterns or to add to the body of the stuff. In order to determine for customs treatment of textiles, the number of threads and the proportion in which the threads
subject to the highest duty are found in the textile, the instrument known as the "thread counter" shall be employed.
Should there be a doubt as to the ascertainment of the number of threads in a textile, owing to the textile being more closely woven in some parts than in others, the most closely woven part and the most loosely woven part shall be taken, and the average number of threads resulting from the two shall serve as a basis for levying duty.
When the nature of the tissue permits it, the thread shall always be counted on the obverse side of the stuff.
In all woolly or melton-like textiles, and generally in all textiles in which the threads have become indistinct by carding or fulling, the threads shall be counted on the reverse side of the stuff by rasping or burning the hair when necessary.
In exceptional cases, where after these operations the ascertainment of the number of threads remains doubtful, a sufficient part of the textiles shall be unraveled.
Should this likewise be impossible, as, for instance, in case of readymade articles, the textile shall be subject to the highest duty of the group to which it belongs, and should the textile be mixed, it shall be dutiable according to the class in which the most highly taxed material entering into the mixture is comprised.
CUSTOM TREATMENT OF MIXED TEXTILES.
RULE 2. Admixtures of two materials.-Textiles of all kinds, composed of two materials, shall be dutiable as follows:
(a) Cotton textiles containing threads of hemp, jute, linen, ramie, or other vegetable fiber shall be dutiable according to the corresponding numbers of group 3, Class IV, with the surtaxes established in each case,1 provided the number of these threads of hemp, jute, linen, ramie, or other vegetable fibers, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the textile.
When the number of threads of hemp, jute, linen, ramie or other vegetable fiber exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of Class V.
(b) Cotton textiles containing threads of wool, flock wool, hair, or wastes of these materials shall be dutiable according to the corresponding numbers of group 3, Class IV, with the surtaxes established in each case,' provided that the number of threads of wool, flock wool, hair, or their wastes, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the textile.
When the number of threads of wool, flock wool, hair, or their wastes exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of Class VI, as textiles mixed with wool.
(c) Cotton textiles containing threads of silk or floss silk shall be
1Class IV, group 3, Rule A.