SCHEDULE 5.-SUGAR, MOLASSES, AND MANUFACTURES OF per lb. per lb. 501 Sugars, tank bottoms, sirups of cane 17125110000 cents 124100 cents per lb. 7%100 cent per lb.1,8 juice, melada, concentrated degrees. additional.1,2 (fractions of a degree in pro portion). water, testing by thepolariscope degrees. 4 shown by the polariscopic test Ib. additional additional. portion), Testing not above 48 per cent 25200 cent per gal., 25100 cent per gal.. total sugars.3 in proportion).3 mercially used for the extrac total sugars. sumption. 46 cent per gal. human consumption.5 16 cent per gal. ad- ditional for each imported to be commercially per cent above 52. used for the extraction of sugar or for human consumption.5 Not above 40 degrees. 244 cents per gal.1,6 412 cents per gal.1.0 503 Maple sugar.. 8 cents per lb. Maple sirup 542 cents per lb. 14 cents per lb.- 3 cents per Ib. Dextrose testing not above 99.7 per 2 cents per lb.-- 142 cents per lb.. 148 cents per lb. cent and dextrose sirup.7 504 Sugar cane in its natural state. $2.50 per ton of $1 per ton of 2,000 15 per cent. 2,000 lbs. lbs. Sugar contained in dried sugar cane, (8). (8) - (9). or in sugar cane in any other than its natural state. 10 1 Effective Mar. 1, 1914. Previous to this date the rates of the act of 1909 remained in effect. The 1913 act also provided for the free entry of such raw sugars, on and after May 1, 1916, which proviso was repealed by the act of Apr. 27, 1916. Emergency tariff act of 1921, par. 20: Sugars, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above 75 degrees, 139 cents per pound, and for every additional degree shown by the polariscopic test, tio cent per pound additional: and fractions of a degree in proportion; sugar drainings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test. 3 Subject to duty as molasses or sugar, as the case may be, according to polariscopic test. * New classification made by act of 1922 and continued in act of 1930. The test by per centum of total sugars introduced by act of 1922, and by total sugar content in pounds by act of 1930. * Emergency tariff act of 1921, par. 20: Molasses testing not above degrees, 24 per centum ad valorem; testing above 40 degrees and not above 56 degrees, 342 cents per gallon, testing above 56 degrees, 7 cents per gallon. ? Glucose or grape sugar in act of 1913. 15 per cent.1.6 Schedule 5.-Sugar, Molasses, and Manufactures of Continued 505 Adonite, arabinose, dulcite, galac- 50 per cent. tose, inosite, inulin, levulose, rides. 11 50 per cent. Lactose. 50 per cent 506 Sugar candy and all confectionery, n. s. p. f.: less. pound. tinctured, colored, or in any way 11 New classification made by act of 1922 and retained in the act of 1930 with the specific mention of lactose. 12 Emergency tariff act of 1921, par. 24: Sugar of milk, 5 cents per pound. 13 The weight and 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. 14 But not less than the rate of duty provided in paragraph 501 for sugar of the same polariscopic test 601 Wrapper tobacco, and filler tobacco when mixed or packed with more $2.275 per lb. $2.10 per lb. $1.85 per lb. $2.925 per lb. $2.75 per lb. $2.50 per lb.3 35 cents per lb. 35 cents per lb. 35 cents per lb. Stemmed 50 cents per lb. 50 cents per lb.. 50 cents per lb. 602 The term "wrapper tobacco", as (6) (6,7). examined bale, box, or package. 003 All other tobacco, manufactured or 55 cents per lb...-- 55 cents per lb... 55 cents per lb. unmanufactured, n. s. p. f. Scrap tobacco. 35 cents per lb. 35 cents per lb. 35 cents per lb. 604 Snuff and snuff flour, manufactured 55 cents per lb... 55 cents per lb... 55 cents per lb. of tobacco, ground dry, or damp, pulverized. 605 Cigars, cigarettes, cheroots of all $4.50 per lb. and $4.50 per lb. and $4.50 per lb. and 25 kinds. 25 per cent. 25 per cent. per cent. 25 per cent. per cent. "The percentage specified in tariff act of 1913 and the emergency tariff act of 1921 was 15 per cent. 2 Emergency tariff act of 1921: $2.35 per pound (see footnote 1 above). 3 Emergency traiff act of 1921: $3.00 per pound (see footnote 1 above). * Emergency tariff act of 1921 specified same rate. 6 Same as act of 1930. Under the act of 1913 the term "wrapper tobacco" as used in this section means that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size 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 10 hands shall be examined in each examined bale, box, or package. 7 Under the emergency tariff of 1921 the term "wrapper tobacco" as used in this section means that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size for cigar wrappers, and the term “filler tobacco" means all other leaf tobacco. 701 Cattle: Weighing less than 700 lbs. each.. 242 cents per lb... 142 cents per lb.. Free.2 Weighing 700 lbs. or more each... 3 cents per lb... 2 cents per lb 3. Free. zen. Free. 1 cent per lb.. 1 cent per lb. 15 per cont. Free. Free. Free. 702 Sheep, lambs, goats. $3 per head. $2 per head.. Free.7.8 $10 per cent Free. Lamb, fresh, chilled, or frozen 7 cents per lb 4 cents per lb. Free. 703 Bacon and hams. 3/4 cents per lb. 2 cents per lb Free. Lard. 3 cents per lb. 1 cent per lb. Free. Free. Free 10,11 2 cents per lb. 12 cent per lb. Free. 704 Reindeer meat, fresh, chilled, or 6 cents per lb. 4 cents per lb. 122 cents per lb. frozen. Venison and other game (except 6 cents per lb. 4 cents per lb. 142 cents per Ib. birds), fresh, chilled, or frozen, n. s. p. f. 705 Extract of meat 15 cents per lb. 15 cents per lb. 10 cents per lb.12 Fluid. 15 cents per lb. 15 cents per lb. 5 cents per lb.12 706 Meats, fresh, chilled, frozen, pre- 6 cents per lb. but 20 per cent 13 Free. 14 pared, or preserved, n. s. p. f. not less than 20 per cent. 1 Weighing loss than 1,050 pounds each. 2 Emergency tariff act of 1921: Cattle 30 per cent, par. 12. 3 Weighing 1,050 pounds or more each. *“Chilled or frozen" added by act of 1930. 6 Emergency tariff act of 1921: 2 cents per pound. & All other animal oils. 7 Emergency tariff act of 1921 (par. 13): Sheep; 1 year old or over, $2 per head; less than 1 year old, $1 per head. 8 Goats included under all other domestic live animals suitable for human food n. s. p. f.; goat meat, not specially provided for. . Emergency tariff act of 1921: Fresh or frozen mutton, lamb, and pork, 2 cents per pound. 10 Emergency tariff act of 1921: Meats of all kinds, prepared or preserved, n. s. p. f., 25 per cent. 11 Meats of all kinds, prepared or preserved, n. s. p. I. 12 The dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported. 13 Provided, That no meats of any kind shall be imported (none of the foregoing meats shall be admitted (act of 1913) into the United States unless the same is healthful, wholesome, and fit for human food and contains no dye, chemical, preservative, or ingredient which renders the same unhealthful, unwholesome, or unfit for human food, and unless the same also complies with the rules and regulations made by the Secretary of Agriculture, and that, after entry into the United States in compliance with said rules and regulations, said meats shall be deemed and treated as domestic meats within the meaning of and shall be subject to the provisions of the act of June 30, 1906 (Thirty-fourth Statutes at Large, page 674), com. monly called the "Meat Inspection Amendment," and the act of June 30, 1906 (Thirty-fourth Statutes at Large, page 768), commonly called the “Food and Drugs Act," and that the Secretary of Agriculture be and hereby is authorized to make rules and regulations to carry out the purposes of this provision (paragraph (act of 1913]), and that in such rules and regulations the Secretary of Agriculture may prescribe the terms and conditions for the destruction (for food purposes (act of 1913]) of all such meats offered for entry and refused admission into the United States unless the same be exported by the consignee within the time fixed therefor in such rules and regulations. (Acts of 1913 and 1922.) 14 Emergency tariff act of 1921: Meats of all kinds, prepared or preserved, n. s. p. f., 25 per cent. per cent. 26,27 707 Whole milk: 672 cents per gal- 242 cents per gal- Free.15 lon.16 17 672 cents per gal- 1 cent per gal- Free.15 lon 16 56.6 cents per gal- 20 cents per gal- Free.15 lon.18 lon. lon. 2220 cents per gal- 1 cent per gal- Free. lon. 708(a) Milk, condensed or evaporated: In air-tight containers 20- Free. 15 234 cents per lb.- 112 cents per lb. Free. 15 2.53 cents per lb.. 138 cents per lb... Free.15 708(b) Dried whole milk 21,22 6112 cents per lb.. cents per lb. Free.15 Dried cream 22, 23 1242 cents per lb... 7 cents per lb. Free. 15 Dried skimmed milk 22,24. 3 cents per lb.. 142 cents per lb... Free.13 Dried buttermilk 22_ 3 cents per lb. (Free.15 115 per cent. 709 Butter. 14 cents per lb. 8 cents per lb 25. 242 cents per lb.28 Oleomargarine and other butter 14 cents per lb. 8 cents per lb. 242 cents per lb. 26 substitutes. 710 Cheese and substitutes therefor.... 7 cents per lb. but 5 cents per lb. but 20 per cent.28 not less than 35 not less than 25 per cent. 711 Birds, live: Chickens, ducks, geese, turkeys, 8 cents per lb.. 3 cents per lb. 1 cent per lb. guineas.28 4 cents each. 3 cents per lb. 1 cent per lb. Free. 20 per cent. Free. 712 Birds, dead, dressed or undressed, fresh, chilled, or frozen : Chickens, ducks, geese, guineas... 10 cents per lb. 6 cents per lb. 2 cents per lb.30 Turkeys. 10 cents per lb. 6 cents per lb. 2 cents per lb.30 All other. 10 cents per lb. 8 cents per lb. 30 per cent.30, 31 All the foregoing, prepared or 10 cents per lb. 35 per cent. Free.32 preserved in any manner and not specially provided for. 4 “Chilled or frozen” added by act of 1930. 15 Emergency tariff act of 1921: Milk, fresh, 2 cents per gallon; cream, 5 cents per gallon; milk, preserved or condensed, or sterilized by heating or other process, including weight of immediate coverings, 2 cents per pound. 18 Provided, That fresh or sour milk containing more than 7 per cent (Act of 1922) and 542 per cent (act of 1930) of butterfat shall be dutiable as cream, and fresh or sour cream containing more than 45 per cent of butterfat shall be dutiable as butter (acts of 1922 and 1930). Skimmed milk containing more than 1 per cent of butterfat shall be dutiable as whole milk (act of 1930). 17 Three and three-fourths cents per gallon, by presidential proclamation, effective June 13, 1929, under section 315. 18 Thirty cents per gallon, by presidential proclamation, effective June 13, 1929, under sec. 315. 15 Skimmed milk, fresh or sour, not specially mentioned in the acts of 1922 and 1913. Dutiable at rates for whole milk under act of 1922. 20 Hermetically sealed containers, act of 1922. 22 Provided, That dried skimmed milk containing more than 3 per cent of butterfat and dried buttermilk containing more than 6 per cent of butterfat, shall be dutiable as dried whole milk; and dried whole milk containing more than 35 per cent of butterfat shall be dutiable as dried cream (Act of 1930). 23 Cream powder, act of 1922. 26 Emergency tariff act of 1921: Butter and substitutes therefor, 6 cents per pound; cheese and substitutes therefor, 23 per cent. 27 Cheese having the eye formation characteristic of the Swiss or Emmenthaler type, 742 cents per pound, but not less than 3742 per cent ad valorem, by presidential proclamation, effective July 8, 1927, under sec. 315. 28 “ Poultry" acts of 1922 and 1913. 20 Live bobwhite quail, 25 cents each, by presidential proclamation, effective Nov. 2, 1925, under sec. 315. 30 Including the weight of the immediate coverings or containers, 31 Game birds, dressed. meats of all kinds, preserved, not specially provded for in this section. |