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of cotton or other vegetable fibers, or of wool or flock wool, whatever be the proportion of such threads in the mixture.
RULE 6. Ribbons.-Ribbons and galloons mixed with cotton and other vegetable fibers or with vegetable fibers and wool, containing no silk, shall be subject to the corresponding duties of the class comprising the threads most highly taxed.
Ribbons or galloons containing silk, in whatever proportion, shall be dutiable as textiles according to the corresponding numbers of Class VII.
RULE 7. Trimmings.-Trimmings shall be dutiable on the total weight, as if exclusively composed of the apparent or visible textile material.
Trimmings composed on their apparent or visible part of various textile materials shall be subject to the corresponding duties of the class comprising the material most highly taxed. When the predominating component material consists of metallic threads of any kind, the trimmings shall be dutiable according to Class VII.
Trimmings are distinguished from ribbons and galloons by the latter being real textiles, with warp and weft, while trimmings are plaited.
RULE 8. Establishment of surtaxes.-The surtaxes applicable, owing to broché, embroidery, metal threads, or making up, shall always be computed on the duties leviable on the textile by taking into account, if necessary, the increase of such duties in case of admixture.
For the collection of the total duty, the surtaxes applicable for either of the above-mentioned reasons shall, when necessary, be added together.
RULE 9. Brochés.-Textiles, brochés or woven like brocades, with silk or floss silk, shall be liable to the duties leviable thereon, plus the sur-taxes established in every case.1
Brochés or brocaded textiles are all textiles with flowers or other ornaments applied by means of a shuttle in such manner that the threads do not occupy the entire width of the stuff but only the space comprising the flower or pattern.
RULE 10. Embroidery.-Textiles embroidered by hand or machine after weaving or with application of trimmings shall be liable to the duties leviable thereon, plus the surtaxes established in every case." Embroidery is distinguished from patterns woven in the textile as the latter are destroyed by unraveling the weft of the textile, while embroidery is independent of the warp and weft and can not be unraveled.
1 Class IV, group 3, Rule B, letter (a); and Class V, group 2, Rule B, letter (a). 2 Class IV, group 3, Rule B, letter (b); Class V, group 2, Rule B, letter (b).
RULE 11. Metallic threads.-Textiles and trimmings containing metallic threads, in whatever proportion, shall be liable to the duties leviable thereon, plus the surtaxes established in every case.1
Textiles exclusively composed of metallic threads shall be dutiable according to Class VII.
RULE 12. Made-up articles.-Textiles manufactured into articles of all kinds shall be liable to the duties leviable thereon, plus the surtaxes established in every case."
Ready-made clothing, wearing apparel of all kinds and of any style, and, generally, all articles made up by the seamstress or tailor, shall, for their total weight, be liable to duties leviable on the principal component textile on their most visible exterior part.
For the application of the corresponding surtaxes, clothing and articles, half finished, cut or basted, shall be considered as made-up articles and clothing.
RULES APPLICABLE TO GOODS NOT SPECIALLY MENTIONED AND TO ARTICLES COMPOSED OF SEVERAL MATERIALS.
RULE 13. Articles not enumerated in the tariff shall, for the application of duty, be assimilated to those which they most closely resemble, and shall in the first instance be so classified by the collector of the port of entry into which the articles are brought.
When an article presented for appraisal is not mentioned in a number of the tariff or in the repertory, and when doubts arise as to its assimilation to articles specified in the tariff, the interested party or the importer may request the collector at the port of entry to indicate the number according to which such article is dutiable.
In such case, the appraisal shall be made according to the number so indicated.
RULE 14. Articles which, by reason of their nature or their application, are composed of two or more materials or of different parts, as, for instance, the handle of an implement and the implement itself; the glass and frame of a mirror, shall, for the total weight, be taxed according to the material chiefly determining the value of the article. RULE 15. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the
1Class IV, group 3, Rule B, letter (c); Class V, group 2, Rule B, letter (c). 2 Class IV, group 3, Rule B, letter (d); Class V, group 2, Rule B, letter (d). 3 See Rule 15.
particulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words "component material of chief value," wherever used in this Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates.
REGULATIONS TO BE APPLIED TO LEVYING DUTY ON PACKING, PACKAGES, AND RECEPTACLES.
RULE 16. Common packing, packages, receptacles and coverings of imported merchandise in use and imported with such merchandise, shall be dutiable under their corresponding paragraphs of the tariff except in the case of goods dutiable by gross weight or ad valorem.
RULE 17. In all cases in which dutiable merchandise shall by its tariff number be dutiable upon the gross weight, the dutiable weight of such merchandise shall include the weight of all covers, receptacles, wrappers, packages and packing of every description, whether exterior, interior, or immediate, without any allowance for tare.
RULE 18. In all cases in which dutiable merchandise shall by its tariff number be dutiable upon net weight, the dutiable weight of such merchandise shall not include the weight of any common exterior cover, receptacle, package, wrappers or packing, but shall include all interior or immediate receptacles.
RULE 19. When in a single receptacle are imported goods dutiable by net weight, together with others dutiable by gross weight, the former shall be assessed by their net weight in accordance with the preceding Rule No. 18; and the latter shall be assessed together with the weight of the entire exterior receptacle; or, in case there should be more than one class of goods dutiable by gross weight, they shall be assessed together with the weight of the entire exterior receptacle proportionately divided between them in accordance with their respective net weights.
In the case of goods dutiable by net weight packed together with goods dutiable by unities, the former shall be assessed as above pre
scribed, and the latter shall pay by unities; the exterior receptacle will then be dutiable by its corresponding paragraph. For the purposes of this rule, goods dutiable ad valorem and goods free of duty shall be considered and appraised as by net weight.
RULE 20. Where merchandise, dutiable upon its net weight, where not otherwise specially provided for, is customarily contained in packing, packages or receptacles of uniform or similar character, it shall be the duty of the Collector of the Islands from time to time to ascertain by tests the actual weight or quantity of such merchandise and the actual weight of the packages, packing or receptacles thereof, respectively, in which such merchandise is customarily imported, and, upon such ascertainment, to prescribe regulations for estimating the dutiable weight or quantity of such merchandise, and thereafter such merchandise imported in such customary packing, packages and receptacles shall be entered, and the duties thereon levied and collected, upon the basis of such estimated dutiable weight or quantity.
SEC. 6. The importation of the following articles is prohibited: (1) Dynamite, gunpowder, and similar explosives, and fire arms of all descriptions and detached parts therefor, unless the importer shall produce a special authorization for landing issued to him by the civil governor.
(2) Books, pamphlets, or other printed matter, paintings or illustrations, figures, or other objects, of an obscene or indecent character.
(3) Roulette wheels, gambling layouts, dealing boxes and all other machines, apparatus or mechanical devices used in gambling, or used in the distribution of money, cigars or other articles, when such distribution is dependent upon lot or chance.
SEC. 7. The following abbreviations shall be employed in the tariff:
G. W.=gross weight.
N. W. net weight.
SEC. 8. Duties shall be paid in United States money except that: The following coins now in circulation in the Philippine Islands shall be received for customs duties and taxes at the following rates in money of the United States: Peso, fifty cents; Medio Peso, twenty-five cents; Peseta, ten cents; Media Peseta, five cents, but such rates shall be changed in accordance with a quarterly proclamation of the civil governor.
SEC. 9. The metrical system of weights and measures as authorized by sections 3569 and 3570 of the Revised Statutes of the United States, and at present in use in the Philippine Islands, shall be continued.
The meter is equal to 39.37 inches.
The liter is equal to 1.0567 quarts, wine measure.
The kilogram is equal to 2.2046 pounds avoirdupois.
SEC. 10. Importations from the United States are dutiable under the provisions of this Act, but no customs duties shall be imposed on articles, goods or merchandise transported only from one place or port to another place or port in the Philippine Islands.
SEC. 11. The rates of duties to be collected on articles, goods and merchandise imported into the Philippine Islands shall be as follows:
CLASS I.—Stones, earths, ores, glass and ceramic products.
GROUP 1.-STONES AND EARTHS EMPLOYED IN BUILDING, ARTS AND MANUFACTURES.
1. Marble, onyx, jasper, alabaster and similar fine stones:
(a) In the rough, or in dressed pieces squared or prepared for shaping,
.100 kilos.. $0.50
(b) Slabs, plates or steps of any dimension, polished or not, G. W.,
Marble affixed to or packed with and belonging to furniture shall
(c) Sculptures, high and bas-reliefs, vases, urns and similar articles
.100 kilos.. 10.00
(d) Wrought or chiseled into all other articles, polished or not, G. W.,
2. Stones, other, natural or artificial:
(a) In the rough, unwrought, in rough blocks or cubes, G. W., 100 kilos..
(d) Millstones and grindstones, G. W .
3. Earths employed in manufactures and arts:
4. Gypsum manufactured into articles:
(a) Statuettes, N. W.
(b) Other articles, N. W.
5. Chalk manufactured into articles:
.100 kilos.. .50
100 kilos.. .25
.100 kilos.. 1.00
Billiard chalk, red chalk, including French and tailors' chalk, N. W..kilo..
6. Coal and coke, G. W.