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Paragraph, act of 1930

Schedule 8.-Spirits, Wines, and Other Beverages—Continued

Classification

Rates of duty

Act of 1930

Act of 1922

Act of 1913

813

814

815

There shall be no constructive or
other allowance for breakage,
leakage, or damage on wines,
liquors, cordials, or distilled
spirits, except that when it shall
appear to the collector of customs
from the gauger's return, verified
by an affidavit by the importer
to be filed within five days after
the delivery of the merchandise,
that a cask or package has been
broken or otherwise injured in
transit from a foreign port and as
a result thereof a part of its con-
tents, amounting to 10 per cent
or more of the total value of the
contents of the said cask or pack-
age in its condition as exported,
has been lost, allowance therefor
may be made in the liquidation
of the duties.18

No wines, spirits, or other liquors
or articles provided for in this
schedule containing 2 per cent
or more of alcohol shall be im-
ported or permitted entry except
on a permit issued therefor by the
Commissioner of Internal Rev-
enue (act of 1922, prohibition act
of 1930) and any such wines,
spirits, or other liquors or articles
imported or brought into the
United States without a permit
shall be seized and forfeited in the
same manner as for other viola-
tions of the customs laws: Pro-
vided, That high-proof fruit
spirits made in distilleries con-
nected with wineries for use in
the fortification of wines, may
also be withdrawn and used,
under the same laws and regu-
lations applicable to the with-
drawal and use of alcohol for all
nonbeverage purposes. 19
The Secretary of the Treasury is
hereby authorized and directed to
make all rules and regulations
necessary for the enforcement of
the provisions of this schedule.

18 The following was included in the act of 1913: "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 one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one 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."

19 Provision new in act of 1930.

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0.2 cent per lb. or
54 per cent."
0.4 cent per lb. or
51⁄2 per cent.
0.6 cent per lb. or
54 per cent.
0.8 cent per lb. or
6 per cent.4
1 cent per lb. or
64 per cent.4
1.2 cents per lb. or
61⁄2 per cent.
1.4 cents per lb. or
634 per cent.
1.6 cents per lb. or
7 per cent.4
1.8 cents per lb. or
74 per cent.
2 cents per lb. or
71⁄2 per cent.
2.2 cents per lb. or
734 per cent."

5 per cent.

5 per cent.

5 per cent.

5 per cent.

5 per cent.

5 per cent.

5 per cent.

5 per cent.

5 per cent.

71⁄2 per cent..

71⁄2 per cent.

2.4 cents per lb. or 72 per cent..
8 per cent.

2.6 cents per lb. or
84 per cent.
2.8 cents per lb. or
812 per cent.
3 cents per lb. or
834 per cent.

3.2 cents per lb. or

9 per cent.

71⁄2 per cent..

72 per cent.

72 per cent..

72 per cent.

3.4 cents per lb. or 72 per cent.
94 per cent.+

3.6 cents per lb. or
91⁄2 per cent.
3.8 cents per lb. or
934 per cent.*
4 cents per lb. or
10 per cent.*
4.2 cents per lb. or
104 per cent.
4.4 cents per lb. or
101⁄2 per cent.
4.6 cents per lb. or
1034 per cent.
4.8 cents per lb. or
11 per cent.4
5 cents per lb. or
114 per cent.
5.2 cents per lb. or
111⁄2 per cent.
5.4 cents per lb. or
1134 per cent.
5.6 cents per lb. or
12 per cent.
5.8 cents per lb. or
124 per cent.
6 cents per lb. or
121⁄2 per cent.
6.2 cents per lb. or
1234 per cent.

71⁄2 per cent.

72 per cent.

10 per cent.
10 per cent.
10 per cent.

10 per cent..
10 per cent.

10 per cent.

10 per cent..
10 per cent..

10 per cent.

10 per cent.

10 per cent.

10 per cent.

1 All the articles enumerated or described in Schedule 9 (except in par. 922) of the act of 1930 are subject to an additional duty of 10 cents per pound on the cotton contained therein having a staple of 1% inches or more in length (see par. 924).

The emergency tariff act of 1921 imposed 7 cents per pound in addition to the rates of duty imposed thereon by the act of 1913, on manufactures of which cotton having a staple of 13% inches or more in length was the component material of chief value.

In the act of 1913 no distinction was made between single and plied yarns, but yarns mercerized were dutiable at the rates applicable to yarns bleached, dyed, colored, or combed.

The higher rate, specific or ad valorem, applied.

Paragraph, act of 1930

901(a)

Schedule 9.-Cotton Manufactures-Continued

Classification

Cotton yarn, including warps, in any form-Continued.

Not bleached, dyed, colored, combed, or plied, of numbers-Continued.

Not exceeding

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32...

33:

34..

35..

36.

37.

38.

39.

40

41.

42..

43..

44.

45..

46.

47

48.

49.

50

51.

52.

53.

54..

55..

56.

57.

58

59

60.

61

62..

63..

64.

65__

66.

67..

14.6 per cent..

14.9 per cent... 15.2 per cent... 15.5 per cent.. 15.8 per cent... 16.1 per cent.. 16.4 per cent.. 16.7 per cent.... 17 per cent..

17.3 per cent.. 17.6 per cent.. 17.9 per cent... 18.2 per cent... 18.5 per cent... 18.8 per cent.... 19.1 per cent.. 19.4 per cent..... 19.7 per cent... 20 per cent.. 20.3 per cent. 20.6 per cent.. 20.9 per cent......... 21.2 per cent.. 21.5 per cent.. 21.8 per cent.. 22.1 per cent.. 22.4 per cent. 22.7 per cent. 23 per cent.. 23.3 per cent. 23.6 per cent.. 23.9 per cent. 24.2 per cent.. 24.5 per cent.. 24.8 per cent.. 25.1 per cent.

4 The higher rate, specfic or ad valorem, applied.

6.4 cents per lb. or 13 per cent.4 6.6 cents per lb. or 134 per cent.4 6.8 cents per lb. or 131⁄2 per cent.1 7 cents per lb. or 1334 per cent. 7.2 cents per lb. or 14 per cent.4 7.4 cents per lb. or 144 per cent.4 7.6 cents per lb. or 141⁄2 per cent.' 7.8 cents per lb. or 1434 per cent.4 8 cents per lb. or 15 per cent.4 8.25 cents per lb.

or 154 per cent.4 8.50 cents per lb. or 151⁄2 per cent.4 8.75 cents per lb. or 1534 per cent.4 9 cents per lb. or 16 per cent.4 9.25 cents per lb. or 164 per cent.4 9.50 cents per lb. or 161⁄2 per cent.4 9.75 cents per lb. or 1634 per cent.4 10 cents per lb. or 17 per cent.4 10.25 cents per lb. or 174 per cent.4 10.50 cents per lb. or 171⁄2 per cent.4 10.75 cents per lb. or 1734 per cent.4 11 cents per lb. or 18 per cent.1 11.25 cents per lb. or 184 per cent.4 11.50 cents per lb. or 181⁄2 per cent.4 11.75 cents per lb. or 1834 per cent.4 12 cents per lb. or 19 per cent.4 12.25 cents per lb. or 194 per cent.4 12.50 cents per lb. or 191⁄2 per cent.4 12.75 cents per lb. or 1934 per cent.4 13 cents per lb. or 20 per cent.4 13.25 cents per lb. or 2014 per cent.4 13.50 cents per lb. or 201⁄2 per cent.4 13.75 cents per lb. or 2034 per cent.1 14 cents per lb. or 21 per cent.4 14.25 cents per lb. or 214 per cent.4 14.50 cents per lb. or 211⁄2 per cent.4 14.75 cents per lb. or 2134 per cent.+

10 per cent.

10 per cent. 10 per cent. 10 per cent 10 per cent.

10 per cent.

10 per cent.

10 per cent.

15 per cent.
15 per cent.

15 per cent.
15 per cent.

15 per cent.
15 per cent.
15 per cent.

15 per cent.

15 per cent.
15 per cent.

171⁄2 per cent.
172 per cent.

171⁄2 per cent. 171⁄2 per cent.

171⁄2 per cent.

171⁄2 per cent.

17% per cent. 171⁄2 per cent.

171⁄2 per cent.

171⁄2 per cent. 20 per cent. 20 per cent.

20 per cent. 20 per cent. 20 per cent. 20 per cent. 20 per cent. 20 per cent.

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Not exceeding

25.4 per cent................ 25.7 per cent. 26 per cent. 26.3 per cent.... 26.6 per cent.. 26.9 per cent.. 27.2 per cent... 27.5 per cent.. 27.8 per cent.. 28.1 per cent. 28.4 per cent.. 28.7 per cent. 29 per cent.. 29.3 per cent.. 29.6 per cent.. 29.9 per cent... 30.2 per cent. 30.5 per cent. 30.8 per cent. 31.1 per cent.... 31.4 per cent. 31.7 per cent 32 per cent.. 32 per cent..

68..

69.

70.

71..

72..

73..

74..

75.

76

77..

78..

79_

80.

81..

82.

83.

84..

85.

86.

87.

88.

89.

90.

91..

92.

32 per cent..

[blocks in formation]

15 cents per lb. or 22 per cent. 15.25 cents per lb. or 224 per cent." 15.50 cents per lb. or 221⁄2 per cent.1 15.75 cents per lb. or 2234 per cent." 16 cents per lb. or 23 per cent.4 16.25 cents per lb. or 234 per cent.1 16.50 cents per lb. or 232 per cent.4 16.75 cents per lb. or 2334 per cent.4 17 cents per lb. or 24 per cent.1 17.25 cents per lb. or 244 per cent.1 17.50 cents per lb. or 241⁄2 per cent.1 17.75 cents per lb. or 24 34 per cent.4 18 cents per lb. or 25 per cent.4 18.25 cents per lb. or 25 per cent." 18.50 cents per lb. or 25 per cent.1 18.75 cents per lb. or 25 per cent.1 19 cents per lb. or

25 per cent.4 19.25 cents per lb. or 25 per cent.* 19.50 cents per lb. or 25 per cent.1 19.75 cents per lb. or 25 per cent.4 20 cents per lb. or 25 per cent. 4 20.25 cents per lb. or 25 per cent.4 20.50 cents per lb. or 25 per cent.4 20.75 cents per lb. or 25 per cent.4 21 cents per lb. or 25 per cent.4 21.25 cents per lb. or 25 per cent.1 21.50 cents per lb. or 25 per cent.4 21.75 cents per lb. or 25 per cent.4 22 cents per lb. or 25 per cent.4 22.25 cents per lb. or 25 per cent.1 22.50 cents per lb. or 25 per cent.1 22.75 cents per lb. or 25 per cent.4 23 cents per lb. or 25 per cent.4 23.25 cents per lb. or 25 per cent. 4 23.50 cents per lb. or 25 per cent.1 23.75 cents per lb. or 25 per cent.4

20 per cent. 20 per cent.

20 per cent.

20 per cent. 20 per cent. 20 per cent.

20 per cent.

20 per cent. 20 per cent. 20 per cent.

20 per cent.

20 per cent.

221⁄2 per cent. 222 per cent. 221⁄2 per cent.

221⁄2 per cent.

222 per cent. 221⁄2 per cent.

221⁄2 per cent.

221⁄2 per cent.

221⁄2 per cent. 222 per cent. 221⁄2 per cent. 221⁄2 per cent. 221⁄2 per cent. 221⁄2 per cent.

222 per cent. 2212 per cent.

221⁄2 per cent. 221⁄2 per cent.

221⁄2 per cent. 221⁄2 per cent. 25 per cent.

25 per cent. 25 per cent. 25 per cent.

The higher rate, specific or ad valorem, applied.

120352-307

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24 cents per lb. or 25 per cent.1 24.25 cents per lb. or 25 per cent.4 24.50 cents per lb. or 25 per cent.1 24.75 cents per lb. or 25 per cent.1 25 cents per lb. or 25 per cent.+ 25.25 cents per lb. or 25 per cent.' 25.50 cents per lb. or 25 per cent.1 25.75 cents per lb. or 25 per cent.4 26 cents per lb. or 25 per cent.4 26.25 cents per lb. or 25 per cent.1 26.50 cents per lb. or 25 per cent.4 26.75 cents per lb. or 25 per cent.1 27 cents per lb. or 25 per cent. 27.25 cents per lb. or 25 per cent.1 27.50 cents per lb. or 25 per cent.4 27.75 cents per lb. or 25 per cent." 28 cents per lb. or 25 per cent.4 28 cents per lb. or 25 per cent.4

25 per cent.

25 per cent.

25 per cent.

25 per cent.

25 per cent. 25 per cent. 25 per cent. 25 per cent.

25 per cent.

25 per cent. 25 per cent.

25 per cent.

25 per cent. 25 per cent. 25 per cent.

25 per cent. 25 per cent.

25 per cent.

901(b)

Exceeding 120.

[blocks in formation]

3 See p. 89.

10.30 per cent.... 10.60 per cent. 10.90 per cent. 11.20 per cent.. 11.50 per cent... 11.80 per cent... 12.10 per cent... 12.40 per cent...

12.70 per cent... 13 per cent..

13.30 per cent.. 13.60 per cent.. 13.90 per cent... 14.20 per cent......

4 The higher rate, specific or ad valorem, applied.

0.25 cent per lb. or 10.25 per cent. 0.50 cent per lb. or 10.50 per cent.1 0.75 cent per lb. or 10.75 per cent.+ 1 cent per lb. or 11 per cent.4 1.25 cents per lb. or 11.25 per cent.1 1.50 cents per lb. or 11.50 per cent.4 1.75 cents per lb. or 11.75 per cent.* 2 cents per lb. or 12 per cent.4 2.25 cents per lb. or 12.25 per cent.1 2.50 cents per lb. or 12.50 per cent.1 2.75 cents per lb. or 12.75 per cent.* 3 cents per lb. or 13 per cent.4 3.25 cents per lb. or 13.25 per cent.1 3.50 cents per lb. or 13.50 per cent.4

72 per cent.
72 per cent.
72 per cent.
71⁄2 per cent.

72 per cent.
72 per cent.

72 per cent.
71⁄2 per cent.
72 per cent.
10 per cent.

10 per cent.
10 per cent.

10 per cent. 10 per cent.

In the act of 1922, yarns printed, dyed, or colored with vat dyes paid 4 per cent ad valorem in addition to the rates here shown for yarns not vat-dyed. No corresponding provision in the acts of 1913 or 1930.

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