Imágenes de páginas
PDF
EPUB

in this Act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether party or wholly manufactured, 45 per centum ad valorem.

SCHEDULE D.

WOOD, AND MANUFACTURES OF.

194. Timber hewn, sided, or squared (not less than 8 inches square), and round timber used for spars or in building wharves, 1 cent per cubic foot.

195. Sawed boards, planks, deals, and other lumber of whitewood, sycamore, and basswood, $1 per 1,000 feet board measure; sawed lumber, not specially provided for in this Act, $2 per 1,000 feet board measure; but when Jumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so planed or finished 50 cents per 1,000 feet board measure; and if planed on one side and tongued and grooved, $1 per 1,000 feet board measure; and if planed on two sides and tongued and grooved, $1.50 per 1,000 feet board measure; and in estimating board measure under this schedule no deduction shall be made on board measure on account of planing, tonguing, and grooving: Provided, That if any country or dependency shall impose an export duty upon saw logs, round unmanufactured timber, stave-bolts, shinglebolts, or heading-bolts, exported to the United States, or a discriminating charge upon boom sticks or chains used by American citizens in towing logs, the amount of such export duty, tax, or other charge, as the case may be, shall be added as an additional duty to the duties imposed upon the articles mentioned in this paragraph when imported from such country or dependency.

196. Paving posts, railroad ties, and telephone, trolley, electric-light, and telegraph poles of cedar or other woods, 20 per centum ad valorem.

197. Kindling wood in bundles not exceeding one-quarter of a cubic foot each, three-tenths of 1 cent per bundle; if in larger bundles, threetenths of 1 cent for each additional quarter of a cubic foot or fractional part thereof.

198. Sawed boards, planks, deals, and all forms of sawed cedar, lignum-vitae, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods not further manufactured than sawed, 15 per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this Act, 20 per centum ad valorem.

199. Clapboards, $1.50 per 1,000.

200. Hubs for wheels, posts, heading-bolts, stavebolts, last-blocks, wagon-blocks, oar-blocks, heading-blocks, and all like blocks or sticks, roughhewn, sawed, or bored, 20 per centum ad valorem; fence posts, 10 per centum ad valorem.

201. Laths, 25 cents per 1,000 pieces.

202. Pickets, palings, and staves of wood, of all kinds, 10 per centum ad valorem.

203. Shingles, 30 cents per 1,000.

204. Casks, barrels, and hogsheads (empty), sugar-box shooks, and packing-boxes (empty), and packing-box shooks, of wood, not specially provided for in this Act, 30 per centum ad valorem.

205. Hoxes, barrels, or other articles containing oranges, lemons, limes, grape fruit, shaddocks, or pomelos, 30 per centum ad valorem: Provided, That the thin wood, so called, comprising the sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by the payment of duty at one-half the rate imposed on similar boxes of entirely foreign growth and manufacture.

206. Chair cane or reeds, wrought or manufactured from rattans or reeds, 10 per centum ad valorem; osier or willow prepared for basket-makers' use, 20 per centum ad valorem; manufactures of osier or willow, 40 per centum ad valorem.

207. Toothpicks of wood or other vegetable substance, 2 cents per 1,000 and 15 per centum ad

valorem; butchers' and packers' skewers of wood. 40 cents per 1,000.

208. House or cabinet furniture, of wood, wholly or partly finished, and manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, 35 per centum ad valorem.

SCHEDULE E.

SUGAR, MOLASSES, AND MANUFACTUREes of. 209. Sugars not above No. 16 Dutch standard in color, tank bottoms, syrups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above 75 degrees, ninety-five one-hundredths of 1 cent per pound, and for every additional degree shown by the polariscopic test, thirty-five one-thousandths of 1 cent per pound additional, and fractions of a degree in proportion; and on sugar above No. 16 Dutch standard in color, and on all sugar which has gone through a process of refining, I cent and ninety-five one-hundredths of 1 cent per pound; molasses testing above 40 degrees and not above 56 degrees, 3 cents per gallon; testing 56 degrees and above, 6 cents per gallon; sugar drainings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test: Provided, That nothing herein contained shall be so construed as to abrogate or in any manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States and the King of the Hawaiian Islands on the thirtieth day of January, eighteen hundred and seventy-five, or the provisions of any Act of Congress heretofore passed for the execution of the same.

210. Maple sugar and maple syrup, 4 cents per pound; glucose or grape sugar, 1 cents per pound; sugar cane in its natural state, or unmanufactured, 20 per centum ad valorem.

211. Saccharine, $1.50 per pound and 10 per centum ad valorem.

212. Sugar candy and all confectionery not specially provided for in this Act, valued at 15 cents per pound or less, and on sugars after being refined, when tinctured, colored, or in any way adulterated, 4 cents per pound and 15 per centum ad valorem; valued at more than 15 cents per pound, 50 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise.

SCHEDULE F.

TOBACCO, AND MANUFACTURES OF.

213. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound; if stemmed, $2.50 per pound; filler tobacco not specially provided for in this Act, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound.

214. The term wrapper tobacco as used in this Act means that quality of leaf tobacco which is suitable for cigar wrappers, and the term filler tobacco means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package.

215. All other tobacco, manufactured or unmanufactured, not specially provided for in this, Act, 55 cents per pound.

216. Snuff and snuff flour, manufactured of to-

bacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound.

217. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars.

SCHEDULE G.

AGRICULTURAL PRODUCTS AND PROVISIONS. 218. ANIMALS, LIVE: Cattle, if less than one year old, $2 per head; all other cattle if valued at not more than $14 per head, $3.75 per head; if valued at more than $14 per head, 27% per centum ad valorem.

219. Swine, $1.50 per head.

220. Horses and mules, valued at $150 or less per head, $30 per head; if valued at over $150, 25 per centum ad valorem.

221. Sheep, one year old or over, $1.50 per head; less than one year old, 75 cents per head.

22. All other live animals, not specially provided for in this Act, 20 per centum ad valorem. 223. BREADSTUFFS AND FARINACEOUS SUBSTANCES: Barley, 30 cents per bushel of 48 pounds. 2:24. Barley malt, 45 cents per bushel of 34 pounds, 225. Barley, pearled, patent, or hulled, 2 cents per pound.

226. Buckwheat, 15 cents per bushel of 48 pounds. 27. Corn or maize, 15 cents per bushel of 56 pounds.

2:8. Corn meal, 20 cents per bushel of 48 pounds. 2:29. Macaroni, vermicelli, and all similar preparations, 1 cents per pound.

30. Oats, 15 cents per bushel. 231. Oatmeal and rolled oats, 1 cent per pound; oat hulls, 10 cents per 100 pounds.

232. Rice, cleaned, 2 cents per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, 14 cents per pound; rice flour and rice meal, and rice broken which will pass through a sieve known commercially as No. 12 wire sieve, one-fourth of 1 cent per pound; paddy, or rice having the outer huli on, threefourths of 1 cent per pound.

233. Rye, 10 cents per bushel; rye flour, one-half of 1 cent per pound.

234. Wheat, 25 cents per bushel.

25. Wheat flour, 25 per centum ad valorem. 236. DAIRY PRODUCTS: Butter, and substitutes therefor, 6 cents per pound.

237. Cheese, and substitutes therefor, 6 cents per pound.

238. Milk, fresh, 2 cents per gallon.

239. Milk, preserved or condensed, or sterilized by heating or other processes, including weight of immediate coverings, 2 cents per pound; sugar of milk, 5 cents per pound.

240. FARM AND FIELD PRODUCTS: Beans, 45 cents per bushel of 60 pounds.

241. Beans, peas, and mushrooms, prepared or preserved, in tins, jars, bottles, or similar packages, 29 cents per pound, including the weight of all tins, jars, and other immediate coverings; all vegetables, prepared or preserved, including pickles and sauces of all kinds, not specially provided for in this Act, and fish paste or sauce, 40 per centum ad valorem.

242. Cabbages, 3 cents each. 243. Cider, 5 cents per gallon.

241. Eggs, not specially provided for in this Act, 5 cents per dozen.

245. Eggs, yolk of, 25 per centum ad valorem ; albumen, egg or blood, 3 cents per pound; dried blood, when soluble, 11⁄2 cents per pound.

246. Hay, $4 per ton.

247. Honey, 20 cents per gallon. 248. Hops, 12 cents per pound; hop extract and lupulin, 50 per centum ad valorem.

249. Onions, 40 cents per bushel; garlic, 1 cent per pound.

250. I cas, green, in bulk or in barrels, sacks, or similar packages, and seed peas, 40 cents per bushel of 60 pounds; peas, dried, not specially provided for, 30 cents per bushel; split peas, 40 cents per bushel of 60 pounds; peas in cartons, papers, or other small packages, cent per pound.

251. Orchids, palms, dracenas, crotons, and azaleas, tulips, hyacinths, narcissi, jonquils,ilies, lilies of the valley, and all other bulbs, bulbous roots, or corms, which are cultivated for their flowers, and natural flowers of all kinds, preserved or fresh, suitable for decorative purposes, 25 per centum ad valorem.

252. Stocks, cuttings, or seedlings of myrobolan plum, mahaleb or mazard cherry, three years old or less, 50 cents per 1,000 plants and 15 per centum ad valorem; stocks, cuttings, or seedlings of pear, apple, quince, and the St. Julien plum, three years old or less, and evergreen seedlings, $1 per 1,000 plants and 15 per centum ad valorem; rose plants, budded, grafted, or grown on their own roots, 21⁄2 cents each; stocks, cuttings, and seedlings of all fruit and ornamental trees, deciduous and evergreen, shrubs and vines, manetti, multiflora, and brier rose, and all trees, shrubs, plants, and vines, commonly known as nursery or greenhouse stock, not specially provided for in this Act, 25 per centum ad valorem.

253. Potatoes, 25 cents per bushel of 60 pounds. 254. Seeds: Castor beans or seeds, 25 cents per bushel of 50 pounds; flaxseed or linseed and other oil seeds not specially provided for in this Act, 25 cents per bushel of 56 pounds; poppy-seed, 15 cents per bushel; but no drawback shall be allowed upon oil cake made from imported seed, nor shall any allowance be made for dirt or other impurities in any seed; seeds of all kinds not specially provided for in this Act, 30 per centum ad valorem. 255. Straw, $1.50 per ton.

256. Teazles, 30 per centum ad valorem. 257. Vegetables in their natural state, not specially provided for in this Act, 25 per centum ad valorem.

258. FISH: Fish known or labeled as anchovies, sardines, sprats, brislings, sardels, or sardellen, packed in oil or otherwise, in bottles, jars, tin boxes, or cans, shall be dutiable as follows: When in packages containing 71⁄2 cubic inches or less, 16 cents per bottle, jar, box, or can; containing more than 76 and not more than 21 cubic inches, 214 cents per bottle, jar, box, or can; containing more than 21 and not more than 33 cubic inches, 5 cents per bottle, jar, box, or can; containing more than 33 and not more than 70 cubic inches, 10 cents per bottle, jar, box, or can; if in other packages, 40 per centum ad valorem. All other fish (except shellfish), in tin packages, 30 per centum ad valorem; fish in packages containing less than onehalf barrel, and not specially provided for in this Act, 30 per centum ad valorem.

259. Fresh-water fish not specially provided for in this Act, one-fourth of 1 cent per pound.

260. Herrings, pickled or salted, one-half of 1 cent per pound; herrings, fresh, one-fourth of 1 cent per pound,

261. Fish, fresh, smoked, dried, salted, pickled, frozen, packed in ice, or otherwise prepared for preservation, not specially provided for in this Act, three-fourths of 1 cent per pound; fish, skinned or boned, 14 cents per pound; mackerel, halibut, or salmon, fresh, pickled, or salted, 1 cent per pound.

262. FRUITS AND NUTS: Apples, peaches, quinces, cherries, plums, and pears, green or ripe, 25 cents per bushel; apples, peaches, pears, and other edible fruits, including berries, when dried, desiccated evapora ed, or prepared in any manner, not specially provided for in this Act, 2 cents per pound; berries, edible, in their natural condition, 1 cent per quart; cranberries, 25 per centum ad valorem.

263. Comfits, sweetmeats, and fruits preserved in sugar, molasses, spirits, or in their own juices, not specially provided for in this Act, 1 cent per pound and 35 per centum ad valorem; if containing over 10 per centum of alcohol and not specially provided for in this Act, 35 per centum ad valorem, and in addition $2.50 per proof galion on the alcohol contained therein in excess of 10 per centum; jellies of all kinds, 35 per centum ad valorem; pineapples preserved in their own juice, 25 per centum ad valorem.

264. Figs, plums, prunes, and prunelles, 2 cents per pound; raisins and other dried grapes, 241⁄2 cents per pound; dates, one-half of 1 cent per pound; currants, Zante or other, 2 cents per

pound; olives, green or prepared, in bottles, jars, or similar packages, 25 cents per gallon; in casks or otherwise than in bottles, jars, or similar packages, 15 cents per gallon.

265. Grapes in barrels or other packages, 20 cents per cubic foot of capacity of barrels or packages. 266. Oranges, lemons, limes, grape fruit, shaddocks, or pomelos, 1 cent per pound.

267. Orange peel or lemon peel, preserved, candied, or dried, and cocoanut meat or copra, desiccated, shredded, cut, or similarly prepared, 2 cents per pound; citron or citron peel, preserved, candied, or dried, 4 cents per pound.

268. Pineapples, in barrels and other packages, 7 cents per cubic foot of the capacity of barrels or packages; in bulk, $7 per 1,000.

269, Nuts: Almonds, not shelled, 4 cents per pound; clear almonds, shelled, 6 cents per pound. 270. Filberts and walnuts of all kinds, not shelled, 3 cents per pound; shelled, 5 cents per pound.

1. Peanuts or ground beans, unshelled, onehalf of 1 cent per pound; shelled, 1 cent per pound.

272. Nuts of all kinds, shelled or unshelled, not specially provided for in this Act, 1 cent per pound. 273. MEAT PRODUCTS: Bacon and hams, 5 cents per pound.

24. Fresh beef, veal, mutton, and pork, 2 cents per pound.

275. Meats of all kinds, prepared or preserved, not specially provided for in this Act, 25 per centum ad valorem.

276. Extract of meat, not specially provided for in this Act, 35 cents per pound; fluid extract of meat, 15 cents per pound, but the dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the package in which the same is imported.

277. Lard, 2 cents per pound.

278. Poultry, live, 3 cents per pound; dressed, 5 cents per pound.

279. Tallow, three-fourths of 1 cent per pound; wool grease, including that known commercially as degras or brown wool grease, one-half of 1 cent per pound.

280. MISCELLANEOUS PRODUCTS: Chicory-root, raw, dried, or undried, but unground, 1 cent per pound; chicory-root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this Act, 21⁄2 cents per pound.

281. Chocolate and cocoa, prepared or manufactured, not specially provided for in this Act, valued at not over 15 cents per pound, 21⁄2 cents per pound; valued above 15 and not above 24 cents per pound, 2 cents per pound and 10 per centum ad valorem; valued above 24 and not above 35 cents per pound, 5 cents per pound and 10 per centum ad valorem; valued above 35 cents per pound, 50 per centum ad valorem. The weight and value of all coverings, other than plain wooden, shall be included in the dutiable weight and value of the foregoing merchandise; powdered cocoa, unsweetened, 5 cents per pound.

282. Cocoa butter or cocoa butterine, 31⁄2 cents per pound.

283. Dandelion-root and acorns prepared, and articles used as coffee, or as substitutes for coffee, not specially provided for in this Act, 2% cents per pound.

284. Sált in bags, sacks, barrels, or other packages, 12 cents per 100 pounds; in bulk, 8 cents per 100 pounds: Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted: Provided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in

curing such exported meats, in amounts not less than $100.

285. Starch, including all preparations, from whatever substance produced, fit for use as starch, 1% cents per pound."

286. Dextrine, burnt starch, gum substitute, or British gum, 2 cents per pound.

287. Spices: Mustard, ground or prepared, in bottles or otherwise, 10 cents per pound; capsicum or red pepper, or Cayenne pepper, 2% cents per pound; sage, 1 cent per pound; spices not specially provided for in this Act, 3 cents per pound. 288. Vinegar, 7% cents per proof gallon. The standard proof for vinegar shall be taken to be that strength which requires 35 grains of bicarbonate of potash to neutralize 1 ounce troy of vinegar.

SCHEDULE H.

SPIRITS, WINES, AND OTHER Beverages,

SPIRITS.

289. Brandy and other spirits manufactured or distilled froin grain or other materials, and not specially provided for in this Act, $2.25 per proof gallon.

290. Each and every gauge or wine gallon of measurement shall be counted as at least 1 proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue: Provided, That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is fimpracticable to ascertain such proof by the means prescribed by existing law or regulations: And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cusk, bottle, jug, or other package, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States; and any brandy or other spirituous or distilled liquor imported in a cask of less capacity than 10 gallons from any country shall be forfeited to the United States.

291. On all compounds or preparations of which distilled spirits are a component part of chief value, there shall be levied a duty not less than that imposed upon distilled spirits.

292. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this Act, $2.25 per proof gallon.

293. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no cuse less than $1.50 per gallon.

294. Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, $1.50 per gallon.

WINES.

295. Champagne and all other sparkling wines, in bottles containing each not more than 1 quart and more than 1 pint, $8 per dozen; containg not more than 1 pint each and more than one-half pint, $4 per dozen; containing one-half pint each or less, $2 per dozen; in bottles or other vessels containing more than 1 quart cach, in addition to $8 per dozen bottles, on the quantity in excess of 1 quart, at the rate of $2.50 per gallon; but no separate or additional duty shall be levied on the bottles.

296. Still wines, including ginger wine or ginger

cordial and vermouth, in casks or packages other than bottles or jugs, if containing 14 per centum or less of absolute alcohol, 40 cents per gallon; if containing more than 14 per centuin of absolute alcohol, 50 cents per gallon. In bottles or jugs, per case of 1 dozen bottles or jugs, containing each not more than 1 quart and more than 1 pint, or 24 bottles or jugs containing each not more than 1 pint, $1.60 per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of 5 cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger cordial, or vermouth imported containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. 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 packages containing not less than 1 dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least 1 dozen bottles or jugs, and in addition thereto duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe.

297. Ale, porter, and beer, in bottles or jugs, 40 cents per gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, 20 cents per gallon.

298. Malt extract, fluid, in casks, 20 cents per gallon; in bottles or jugs, 40 cents per gallon; solid or condensed, 40 per centum ad valorem.

299. Cherry juice and prune juice, r prune wine, and other fruit juices not specially provided for in this Act, containing no alcohol or not more than 18 per centum of alcohol, 60 cents per gallon; if containing more than 18 per centum of alcohol, 60 cents per gallon, and in addition thereto $2.07 per proof gallon on the alcohol contained therein. 300. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol, in plain green or colored,molded or pressed, glass bottles, containing each not more than three-fourths of a pint, 18 cents per dozen; containing more than three-fourths of a pint each and not more than 1% pints, 28 cents per dozen; but no separate or additional duty shall be assessed on the bottles. If imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than 1% pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles or other coverings at the rates which would be chargeable thereon if imported empty.

301. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this Act, in green or colored glass bottles, containing not more than 1 pint, 20 cents per dozen bottles. If containing more than 1 pint and not more than 1 quart, 3 cents per dozen bottles; but no separate duty shall be assessed upon the bottles. If imported otherwise than in plain green or colored glass bottles, or if imported in such bottles containing more than 1 quart, 24 cents per gallon, and in addition thereto duty shall be collected upon the bottles or other covering at the same rates that would be charged thereon if imported empty or separately.

SCHEDULE I.

COTTON MANUFACTURES.

302. Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins, or cops, or in any other form, except spool thread of cotton hereinafter provided for, not colored, bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, 3 cents per pound on all numbers up to and includ

ing No. 15, one-fifth of a cent per number per pound on all numbers exceeding No. 15 and up to and including No. 30, and one-fourth of a cent per number per pound on all numbers exceeding No. 39; colored, bleached, dyed, combed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, except spool thread of cotton hereinafter provided for, 6 cents per pound on all numbers up to and including No. 20, and on all numbers exceeding No.20 and up to No. 80, one-fourth of 1 cent per number per pound; on No. 80 and above, three-tenths of 1 cent per number per pound; cotton card laps, roping, sliver, or roving, 45 per centum ad valorem.

303. Spool thread of cotton, including crochet, darning, and embroidery cottons on spools or reels, containing on each spool or reel not exceeding 100 yards of thread, 6 cents per dozen; exceeding 100 yards on each spool or reel, for every additional 100 yards or fractional part thereof in excess of 100, 6 cents per dozen spools or reels; if otherwise than on spools or reels, one-half of 1 cent for each 100 yards or fractional part thereof: Provided, That in no case shall the duty be assessed upon a less number of yards than is marked on the spools or reels.

304. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding 50 threads to the square inch, counting the warp and filling, 1 cent per square yard; if bleached, 14 cents per square yard; if dyed, colored, stained, painted, or printed, 2 cents per square yard.

305. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding 50 and not exceeding 100 threads to the square inch, counting the warp and filling, and not exceeding 6 square yards to the pound, 14 cents per square yard; exceeding 6 and not exceeding 9 square yards to the pound, 1% cents per square yard; exceeding 9 square yards to the pound, 134 cents per square yard; if bleached, and not exceeding 6 square yards to the pound, 1% cents per square yard; exceeding 6 and not exceeding 9 square yards to the pound, 134 cents per square yard; exceeding 9 square yards to the pound, 2 cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding 6 square yards to the pound, 24 cents per square yard; exceeding 6 and not exceeding 9 square yards to the pound, 34 cents per square yard; exceeding 9 square yards to the pound, 3% cents per square yard: Provided, That on all cotton cloth not exceeding 100 threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over 7 cents per square yard, 25 per centum ad valorem; bleached, valued at over 9 cents per square yard, 25 per centum ad valorem; and dyed, colored, stained, painted, or printed, valued at over 12 cents per square yard, there shall be levied, collected, and paid a duty of 30 centum ad valorem.

per

306. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding 100 and not exceeding 150 threads to the square inch, counting the warp and filling, and not exceeding 4 square yards to the pound, 1% cents per square yard; exceeding 4 and not exceeding 6 square yards to the pound, 2 cents per square yard; exceeding 6 and not exceeding 8 square yards to the pound, 2% cents per square yard; exceeding 8 square yards to the pound, 24 cents per square yard; if bleached, and not exceeding 4 square yards to the pound, 26 cents per square yard; exceeding 4 and not exceeding 6 square yards to the pound, 3 cents per square yard; exceeding 6 and not exceeding 8 square yards to the pound, 3% cents per square yard; exceeding 8 square yards to the pound. 334 cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding 4 square yards to the pound, 3% cents per square yard; exceeding 4 and not exceeding 6 square yards to the pound, 34 cents per square yard; exceeding 6 and not exceeding 8 square yards to the pound, 44 cents per square yard; exceeding 8 square yards to the pound, 4% cents per square yard: Provided, That on all cotton cloth exceeding 100 and not exceeding 150 threads to the square inch, counting the warp and filling, not bleached, dyed,

[blocks in formation]

35. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding 150 and not exceeding 200 threads to the square inch, counting the warp and filling, and not exceeding 3% square yards to the pound, 2 cents per square yard; exceeding 3% and not exceeding 4% square yards to the pound, 24 cents per square yard; exceeding 4 and not exceeding 6 square yards to the pound, 3 cents per square yard; exceeding 6 square yards to the pound, 31⁄2 cents per square yard; if bleached, and not exceeding 36 square yards to the pound, 24 cents per square yard; exceeding 3% and not exceeding 4% square yards to the pound, 31⁄2 cents per square yard; exceeding 4 and not exceeding 6 square yards to the pound, 4 cents per square yard; exceeding 6 square yards to the pound, 44 cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding 36 square yards to the pound, 44 cents per square yard; exceeding 3% and not exceeding 46 square yards to the pound, 4% cents per square yard; exceeding 41⁄2 and not exceeding 6 square yards to the pound, 434 cents per square yard; exceeding 6 square yards to the pound, 5 cents per square yard: Provided, That on all cotton cloth exceeding 150 and not exceeding 200 threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over 10 cents per square yard, 3 per centum ad valorem; bleached, valued at over 12 cents per square yard, 35 per centum ad valorem; dyed, colored, stained, painted, or printed, valued at over 12% cents per square yard, there shall be levied, collected, and paid a duty of 40 per centum ad valorem.

3s. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding 200 and not exceeding 300 threads to the square inch, counting the warp and filling, and not exceeding 2% square yards to the pound, 3% cents per square yard; exceeding 2% and not exceeding 3% square yards to the pound, 4 cents per square yard; exceeding 3 and not exceeding 5 square yards to the pound, 4 cents per square yard; exceeding 5 square yards to the pound, 5 cents per square yard; if bleached, and not exceeding 2% square yards to the pound, 4% cents per square yard; exceeding 24 and not exceeding 3% square yards to the pound, 5 cents per square yard; exceeding 3% and not exceeding 5 square yards to the pound, 5% cents per square yard; exceeding 5 square yards to the pound, 6 cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding 31⁄2 square yards to the pound, 64 cents per square yard; exceeding 3% square yards to the pound, 7 cents per square yard: Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over 124 cents per square yard; bleached, valued at over 15 cents per square yard; and dyed, colored, stained, painted, or printed, valued at over 17% cents per square yard, there shall be levied, collected, and paid a duty of 40 per centum ad valorem.

30. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding 300 threads to the square inch, counting the warp and filling, and not exceeding 2 square yards to the pound, cents per square yard; exceeding 2 and not exceeding 3 square yards to the pound, 4% cents per square yard; exceeding 3 and not exceeding 4 square yards to the pound, 5 cents per square yard; exceeding 4 square yards to the pound, 5% cents per square yard; if bleached and not exceeding 2 square yards to the pound, 5 cents per square yard, exceeding 2 and not exceeding 3 square yards to the pound, 5% cents per square yard; exceeding 3 and not exceeding 4 square yards to the pound, 6 cents per square yard; exceeding 4 square yards to the pound, 6% cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding 3 square yards to the pound, |

6% cents per square yard; exceeding 3 square yards to the pound, 8 cents per square yard: Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over 14 cents per square yard; bleached, valued at over 16 cents per square yard; and dyed, colored, stained, painted, or printed, valued at over 20 cents per square yard, there shall be levied, collected, and paid a duty of 40 per centum ad valorem.

310. The term cotton cloth, or cloth, wherever used in the paragraphs of this schedule, unless otherwise specially provided for, shall be held to include all woven fabrics of cotton in the piece or otherwise, whether figured, fancy, or plain, the warp and filling threads of which can be counted by unraveling or other practicable means.

311. Cloth, composed of cotton or other vegetable fiber and silk, whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton is the component material of chief value, 8 cents per square yard and 30 per centum ad valorem: Provided, That no such cloth shall pay a less rate of duty than 50 per centum ad valorem. Cotton cloth, filled or coated, 3 cents per square yard and 20 per centum ad valorem.

312. Handkerchiefs or mufflers composed of cotton, whether in the piece or otherwise and whether finished or unfinished, if not hemmed, or hemmed only, shall pay the same rate of duty on the cloth contained therein as is imposed on cotton cloths of the same description, weight, and count of threads to the square inch; but such handkerchiefs or mufflers shall not pay a less rate of duty than 45 per centum ad valorem. If such handkerchiefs or mufflers are hemstitched, or imitation hemstitched, or revered, or have drawn threads, they shall pay a duty of 10 per centum ad valorem in addition to the duty hereinbefore prescribed, and in no case less than 55 per centum ad valorem; if such handkerchiefs or mufflers are embroidered in any manner, whether with an initial letter, monogram, or otherwise, by hand or machinery, or are tamboured, appliquéed, or trimmed wholly or in part with lace or with tucking or insertion, they shall not pay a less rate of duty than 60 per centum ad valorem.

313. Cotton cloth in which other than the ordinary warp and filling threads have been introduced in the process of weaving to form a figure, whether known as lappets or otherwise, and whether unbleached, bleached, dyed, colored, stained, painted, or printed, shall pay, in addition to the duty herein provided for other cotton cloth of the same description, or condition, weight, aud count of threads to the square inch, 1 cent per square yard if valued at not more than 7 cents per square yard, and 2 cents per square yard if valued at more than 7 cents per square yard.

314. Clothing, ready-made, and articles of wearing apparel of every description, including neckties or neckwear composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise provided for in this Act, 50 per centum ad valorem: Provided, That any outside garment provided for in this paragraph having india rubber as a component material shall pay a duty of 15 cents per pound and 50 per centum ad valorem.

315. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut; any of the foregoing composed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, 9 cents per square yard and 25 per centum ad valorem; if bleached, dyed, colored, stained, painted, or printed, 12 cents per square yard and 25 per centum ad valorem: Provided, That corduroys composed of cotton or other vegetable fiber, weighing 7 ounces or over per square yard, shall pay a duty of 18 cents per square yard and 25 per centum ad valorem: Provided further, That manufactures or articles in any form, including such as are commonly known as bias dress facings or skirt bindings, made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, shall be subject to the foregoing rates of duty and in addition thereto 10 per centum ad valorem: Provided

« AnteriorContinuar »