Paragraph, act of 1922 SCHEDULE 7.—AGRICULTURAL PRODUCTS AND PROVISIONS-Continued. Classification. Rates of duty. Act of 1922. Act of 1909. Act of 1913. Including the weight of immediate coverings. ● In undivided packages containing not less than 5 pounds. Vegetables in their natural state, n. s. p. f. ? Seed pease, 40 cents per bushel of 60 pounds. 8 Eliminated in act of 1922. Emergency Tariff Act of 1921: Onions, 40 cents per bushel of 57 pounds. 10 Of 57 pounds. Emergency Tariff Act of 1921: Potatoes, 25 cents per bushel of 60 pounds 13 Subject to a duty of 10 per cent when imported directly or indirectly from a country, dependency, or other subdivision of government which imposes a duty on such articles imported from the United States. "Provided, That in the assessment of duties on vegetables no segregation or allowance of any kind shall be made for foreign matter or impurities mixed therewith. 14 Cabbages, 2 cents each. 15 New classification made by act of 1922. 16 Vegetables, prepared or preserved, n. s. p. f. SCHEDULE 7.—AGRICULTURAL PRODUCTS AND PROVISIONS—Continued. 17 Articles used as coffee. 3 cents per lb... 1 cent per lb. and 20 per cent. 1 cent per lb. 20 per cent. 18 The weight and value of all coverings, other than plain wooden, shall be included in the dutiable weight and value. 19 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 value. 20 Powdered cocoa, unsweetened, 5 cents per pound. (Act of 1909.) 21 No allowance shall be made for dirt or other foreign matter. (Act of 1922.) No allowance shall be made for dirt or other impurities in seeds. (Act of 1913.) Paragraph, act of 1922. SCHEDULE 7.—AGRICULTURAL PRODUCTS AND PROVISIONS—Continued. Classification. Rates of duty. Act of 1922. Act of 1909. Act of 1913. 22 The importation of pepper shells, ground or unground, is prohibited. (Act of 1922.) SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES. Compounds and preparations of $5 per proof gallon. $2.60 per proof gal which distilled spirits are the com- lon (minimum). $2.60 per proof gal- $2.60 per proof gallon (minimum). Cordials, liqueurs, arrack, absinthe, $5 per proof gallon. $2.60 per proof gal- $2.60 per proof gal kirschwasser, ratafia, and bitters of all kinds (except Angostura bit ters) containing spirits. 803 Champagne and all other sparkling $6 per gallon.... 804 wines. 805 Ale, porter, stout, and beer.. In bottles or jugs 6. In other containers. Malt extract: Fluid. In bottles or jugs.. In casks... Solid or condensed. $1.25 per gallon.... $1 per gallon. $1 per gallon. 60 per cent. 45 cents per gallon. 806 Cherry juice, prune juice, or prune wine, and all other fruit juices and fruit sirups n. s. p. f.: Containing less than per cent of 70 cents per gallon. alcohol. 1 Act of 1922. No corresponding provisions in acts of 1909 and 1913. 2 Imported spirits are subject to this duty in addition to the internal-revenue tax. 3 In addition to $9.60 per dozen bottles on the quantity in excess of 1 quart. 4 No separate or additional duty on the bottles. 5 Provided, That any of the foregoing articles specified in this paragraph when imported containing more than 24 per cent of alcohol shall be classed as spirits and pay duty accordingly. 6 No separate or additional duty on the bottles or jugs. Paragraph, act of 1922. SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES-Continued. Classification. Rates of duty. Act of 1922. Act of 1909. Act of 1913. 806 Cherry juice, etc.-Continued. Containing none or not more than Grape juice, grape sirup, and other similar products of the grape, by whatever name known, containing or capable of producing Less than 1 per cent of alcohol. More than 1 per cent of alcohol.. 807 Ginger ale, ginger beer, lemonade, soda water, and similar beverages containing no alcohol. In plain green or colored, molded Not more than pint.... More than pint and not more Otherwise than in such bottles, or Beverages n. s. p. f.: Containing less than per cent of Containing not more than 2 per 808 Mineral waters and imitations of natural mineral waters, and arti- More than and not more than More than 1 pint and not more than 1 quart. More than 1 quart... Otherwise than in bottles or jugs 14. 809 When any article provided for in this schedule is imported in bottles or jugs, duty shall be collected upon the bottles or jugs at one-third the rate provided on the bottles or jugs if imported empty or separately.15 810 Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind when imported shall be the same as that which is defined in the laws relating to internal revenue. The Secretary of the Treasury, in his discretion, may authorize the ascertainment of the proof of wines, cordials, or other liquors and fruit juices 16 by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. (Acts of 1909, 1913, and 1922.) And in addition thereto $5 per proof gallon on the alcohol contained therein.. 8 And in addition thereto $2.07 per proof gallon on the alcohol contained therein. New classification made by act of 1922. Dutiable as fruit juices and fruit sirups n. s. p. f. in acts of 1909 and 1913. 10 And in addition thereto $5 per proof gallon on the alcohol contained therein or that can be produced therefrom. 11 No separate or additional duty on the bottles. 12 Bottles or other coverings dutiable as if imported empty. 18 Same rates as on ginger ale, etc. 14 Bottles or other containers dutiable at one-third the rates as if imported empty or separately. 15 No corresponding general provision in acts of 1909 and 1913. 16" And fruit juices" added by act of 1922. |