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56TH CONGRESS, I          NTE.                DOCUMENT
1st Session.                                 No. 254.
THE TARIFF S(HEI)ULES
NOW IN FORCIE AND) EFFECT
1N C(UW PVEWFO RUICO     D fI TE, P11III'INE ISLANDS,
TRANSMITTED) iY
THE SECRETARY OF WAR
IN REISPONSE TO
TIlE SENATE RESOLUTION OF MA:II 22, 1900
MARCIH 29, 1900. —Referred to the Committee on Finance
and ordered to be printed.
W ASH NGTO):
GOVERNMENT PRINTING OFFICE.
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WAR DEPARTMENT,
Washington, March 28, 1900.
SIR: In response to the resolution of the Senate dated March 22,
1900, directingThat the Secretary of War be, and is hereby, directed to transmit to the Senate
complete tariff schedule now in force in Puerto Rico, Cuba, and the Philippine
Islands, and the island of Guam, together with statements of the amounts of tariff
duties collected therein, respectively, since the occupancy of said islands by the
Government of the United States of America, and inform the Senate in what manner
the money has been disbursed, and whether any portion thereof, and if so, how much,
has been covered into the Treasury of the United States,
I have the honor to inclose herewith the tariff schedules now in force
and effect in Cuba, Puerto Rico, and the Philippine Islands, together
with statements showing the amount of revenues collected from tariff
duties in Cuba from January 1, 1899, to January 31, 1900; in Puerto
Rico from date of military occupation to January 31, 1900, and in the
Philippine Islands from date of military occupation to December 31,
1899. There is also transmitted herewith a complete itemized statement showing the total revenues collected from customs, postal, internal-revenue, and miscellaneous sources, and the total disbursements
made therefrom by the military government in Cuba from January 1,
1899, to January 31, 1900; in Puerto Rico from date of military occupation to January 31, 1900, and in the Philippine Islands from date of
military occupation to December 31, 1899, and the purposes for which
such expenditures have been made.
The government of the island of Guam has been under the jurisdiction of the Navy Department since the date of its occupation by this
Government, and the collection of all revenues therein and their
expenditure have been administered by that Department. It is therefore impracticable for this Department to furnish a copy of the tariff
schedule in force and effect in Guam, or a statement of the amount of
revenues collected thereunder and the purposes for which the same
have been disbursed.
The revenues collected under the military governments in Cuba,
Puerto Rico, and the Philippine Islands have been kept separate and
apart from the revenues of this Government, and no part thereof has
been covered into the Treasury of the United States.
Very respectfully,
G. D. MEIKLEJOHN,
Acting Secretary of War.
The PRESIDENT PRO TEMPORE,
United States Senate.                     ~ At\
3.










[SECOND EDITION.]
CUSTOMS TARIFF AND REGULATIONS
FORt
PORTS IN CUBA IN POSSESSION OF
THE UNITED STATES.




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CONTENTS, CUBAN TARIFF.
Page&
Regulations for the guidance of officers......................................    11
Customs ports..........................................  11
Entrance and clearance of vessels...............................    11
Tonnage dues...........................................................  12
Landing charges.......................................................  13
Special charges at Santiago.........................................      13
Coasting trade of Cuba................................................       13
Entry of merchandise...................................................  14
Special rules for the warehousing of imported goods and for their transportation in bond.................................................  18
Warehouses of class 1...............................................  18
Warehouses of class 2..............................................     18
Warehouses of class 3....................................... —..  19
Applications for establishment of bonded warehouses...............    19
Form of bond to be given on the establishment of warehouses........       20
General provisions..................................................     21
Warehousing goods.................................................       22
Transportation in bond.............................................      26
Withdrawals at original ports for consumption......................      30
Withdrawals at original ports for exportation........................  31
Customs tariff:
Disposition fourth..........3.....................,35
Customs treatment of tissues....................................  35
Customs treatment of mixed tissues..............................  36
Exceptions....................................................           38
Surtaxes........................................................  39
Disposition fifth........................................................    40
Rules applicable to goods not specially mentioned and to articles composed of several materials.........................................    40
Disposition sixth........................................................  40
Regulations to be applied in levying duty on packages and receptacles-Tares.....................................................  40
Disposition seventh................................................     47
Articles prohibited importation.....................................  47
Import rates of duty:
Class I. Stones, earths, ores, glass, and ceramic products.............    49
II. Metals, and all manufactures in which a metal enters as a principal element.................................................  52
III. Substances employed in pharmacy and chemical industries, and
products composed of these substances.......................      56
IV. Cotton, and manufactures thereof............................     8
7




8                       CONTENTS, CUBAN         TARIFF.
Import rates of duty-Continued.                                              Page.
Class V. Hemp, flax, pita, jute, and other vegetable fibers, and their manufactures -.......................................       61
VI. Wool, bristles, hair, horsehair, and their manufactures...........  63
VII. Silk, and manufactures of silk.-...............................    65
VIII. Paper and its applications...................................... 67
IX. Wood and other vegetable materials employed in industry, and
articles manufactured therewith.............................  68
X. Animals and animal wastes employed in industry..............   69
XI. Instruments, machinery, and apparatus employed in agriculture,
industry, and locomotion......................     70
XII. Alimentary substances......................................    73
XIII. Miscellaneous goods....................    75
XIV. Tobacco.......................................................     77
Free list..................    78
Export rates of duty...................-..............................  80
Amendments to Cuban Tariff.............................................. 113




PROMULGATING ORDER.
WAR DEPARTMENT, Washington, December 17, 1898.
The following order of the President is published for the information
and guidance of all concerned:
EXECUTIVE MANSION, December 13, 1898.
By virtue of the authority vested in me as Commander in Chief of the Army and
Navy of the United States of America, I do hereby order and direct that the following tariff of duties and taxes shall be levied and collected and the regulations for
the administration thereof shall take effect and be in force in all ports and places in
the island of Cuba and all islands in the West Indies west of the seventy-fourth
degree, west longitude, evacuated by Spain, on and after January 1, 1899.
All questions arising in the administration of customs shall be referred to the collector at the port of Habana for decision, and there shall be no appeal from such
decision except in cases where the collector may find it expedient to ask for special
instructions of the War Departmllent on the points involved.
Necessary and authorized expenses for the administration of said tariff and regulations shall be paid from the collections thereunder.
Accurate accounts of collections and expenditures shall be kept and rendered to
the Secretary of War.
WILLIAM MCKINLEY.
The above order and the following tariff of duties and taxes prescribed thereunder will be proclaimed and enforced, as therein provided,
and all regulations and orders heretofore issued inconsistent herewith
are hereby repealed.
G. D. MEIKLEJOHN,
Acting Secretary of War.
9










A






REGULATIONS FOR THE GUIDANCE OF OFFICERS CONCERNED
IN THE COLLECTION OF DUTIES ON IMPORTS AND EXPORTS,
TAXES, AND OTHER CHARGES AND EXACTIONS TO BE LEVIED
AND COLLECTED AS A MILITARY CONTRIBUTION AT PORTS
AND PLACES IN CUBA IN THE POSSESSION OF OR UNDER THE
CONTROL OF THE FORCES OF THE UNITED STATES.
CUSTOMS PORTS.
1. The port of Habana has been duly designated as the chief customs
port of Cuba, and the following have been declared to be subports, viz:
Matanzas, Cardenas, Cienfuegos, Sagua, Caibarieni, Santiago, Man.
zanillo, Nuevitas, Guantanamo, Gibara, Baracoa, Trinidad, Santa Cruz,
Zaza, and Batabano, in the island of Cuba, and the officer of the Army
duly assigned to each of said ports as collector will have general jurisdiction of the collection of customs at such ports respectively. Every
collector stationed at a subport will make weekly reports to the collector at Habana of all transactions at his subport, with copies of all
entries of merchandise duly certified, and all moneys collected at subports must be deposited with the duly designated officer, whose receipt
therefor must be taken in duplicate. Any questions arising at any
subport will be referred to the collector at Habana for his decision,
from which there shall be no appeal, except in such cases as he may
refer for decision to the Secretary of War.
ENTRANCE AND CLEARANCE OF VESSELS.
2. Every vessel shall, on arrival, be placed under customs control until
duly discharged. Passengers with no dutiable property in their possession maybe permitted to land without detention.
If, upon the unlading of any cargo, there shall be found goods, wares,
or merchandise not duly declared on the manifest, such articles in
excess shall be required to pay additional duties of 25 per cent on the
regular duties. Should any packages or articles named on the manifest be missing on the arrival of the vessel, the latter shall pay,a
penalty of $1 per ton measurement, unless such deficiency shall be
satisfactorily explained or accounted for.
11




INSULAR TARIFF.


3. Within twenty-four hours after the arrival of any vessel the master
must, under a penalty for failure of $1 per ton registry measurement,
produce to the proper officer a manifest of her cargo, with the marks,
numbers, and description of the packages and the names of the respective consignees, which manifests, if the vessel be from a port in the United
States, shall be certified by the collector of the port of sailing. If the
vessel be from any other than a United States port, her manifest must
be certified by the United States consul or commercial agent at such
port; if there be no United States consul or commercial agent at such
port, then by the consul of any nation at peace with the United States;
and the register of the vessel shall, upon her arrival in Cuba, be deposited
with the consul of the nation to which she may belong, if any there be;
otherwise with the collector of customs at the port, until the master
shall have paid such tonnage taxes and other port charges as may be
due under these regulations.
4. No vessel shall be allowed to clear for another port until all her
cargo shall be landed or accounted for. All goods not duly entered for
payment of duty within ten days after their arrival in port shall be
landed and stored, the expense thereof to be charged against the goods.
5. Prior to the departure of any vessel from any of the ports herein
designated, the master shall deposit with the proper officer a manifest
of the outward cargo of such vessel, specifying the marks and numbers
of packages, a description of their contents, with names of shippers and
consignees, with a statement of the value of each separate lot; also
names of passengers and their destination. A clearance will then be
granted to the vessel. No prohibited or contraband goods shall be
exported.
TONNAGE DUES.
6. At all ports or places in Cuba there shall be levied the following
tonnage dues, until further orders:
Per
net ton.
(a) On entry of a vessel from a port or place not in Cuba................... $0. 20
(b) On entry of a vessel from another port or place in Cuba, engaged at the
time of entry in the coasting trade of Cuba..............................02
(c) The rate of tonnage dues on a vessel which enters in ballast shall be onehalf of the rate imposed by subdivision (a) or (b), and one-half the tonnage
dues imposed on a vessel entering with cargo shall be refunded if the vessel
clears in ballast.
(d) A vessel which has paid the tonnage tax imposed on entry from a port or
place not in Cuba shall not be liable to tonnage tax on entering another
port or place in Cuba during the same voyage until such vessel again enters
from a port or place not in Cuba.
(e) The tonnage tax on entries of a vessel from a port or place not in Cuba
shall not exceed in the aggregate $2 per net ton in any one year, beginning
from the date of the first payment.
The tonnage tax on entries of a vessel from other ports or places in Cuba,
engaged at the time of entry exclusively in the coasting trade of Cuba, shall
not exceed 40 cents per net ton in any one year, beginning from the date of
the first payment.




INSULAR TARIFF.


13


7. The following shall be exempt from tonna'ge dues:
A vessel belonging to or employed in the service of the Government
of the United States; or a vessel of a neutral foreign government not
engaged in trade; a vessel in distress; or a yacht belonging to an
organized yacht club of the United States or of a neutral foreign nation.
8. The tonnage of a vessel shall be the net or register tonnage
expressed in her national certificate of registry.
LANDING CHARGES.
The tax of $1 on each ton of merchandise imported or exported,
hitherto imposed as a substitute for tonnage taxes, is abolished.
The present exemption of coal from this tax is continued.
The present export tax of 5 cents per gross ton on ore is abolished.
HARBOR IMPROVEMENT CHARGES.
The harbor improvement taxes at all ports of entry in Cuba will be
levied as follows:
Each steamer entering................................................. $8.50
Each sailing vessel entering..........................  4. 25
Each ton of cargo landed from a steamer..........,.......25
Each ton of cargo landed from a sailing vessel........-........ —. —....125
Each ton of coal landed from  a steamer........... -.......-.................125
Each ton of coal landed from a sailing vessel-.................10
COASTING TRADE OF CUBA.
To facilitate the occupation and control of Cuba by the military forces
of the United States and the restoration of order, the laws now in force
restricting the coasting trade of the island to Spanish vessels are hereby
modified as follows:
(a) Vessels of the United States may engage in the coasting trade of
the island of Cuba.
(b) The officer of the Army of the United States in command at any
port of Cuba in possession of the United States is empowered to issue
a permit to a resident of Cuba who owns a vessel, which shall entitle
such vessel to engage in the coasting trade of the island: Provided,
That the owner and master of such vessel shall upon oath before such
officer entirely renounce and abjure all allegiance and fidelity to the
King of Spain or to any other foreign prince, state, or sovereignty
whatever.
Such permits shall first be approved by the general in command of
the forces of the United States il Cuba.
Vessels entitled under this paragraph to engage in the coasting trade
of Cuba shall carry a distinctive signal, which shall be a blue flag and
the union of the flag shall be a white field.
The form and manner of the issue of permits provided for in this
paragraph shall be prescribed by the Secretary of War.




INSULAR TARIFF.


ENTRY OF MERCHANDISE.
9. All imported merchandise must be entered at the custom-house of
the port of arrival, either for immediate consumption or in bond, by the
person holding a bill of lading which names him as the consignee, or a
bill of lading indorsed to his order by the consignee named therein. A
banker holding a bill of lading as security for advances of money may
transfer the same, by indorsement, to the actual importer. Underwriters will be recognized as consignees of merchandise abandoned to
them and salvors as consignees of merchandise found by them derelict
at sea.
A consignee holding a bill of lading drawn to his order, or assigns,
may transfer the same to any person who can lawfully make the
required declarations on entry, and the holder of a bill of ladiqg drawn,
in blank, "to order," and indorsed by the shipper or consignor, may
make entry of the merchandise specified therein.
Whenever, from evidence furnished by the invoice or bill of lading,
or, as in the case of custom-house brokers and forwarders, by the
known business of the parties making entry, the collector has reason
to believe that the consignees named in the bill of lading are, in fact,
intermediary agents for the delivery of the merchandise to the ultimate
consignees or real owners, there shall be required upon the entry a
statement of the names of such ultimate consignees, and bonds must
be taken for the production of the declaration of the owner or real
importer. And collectors will, whenever they consider it expedient,
require such ultimate consignees or owners to produce any invoices or
bills of sale pertaining to the importation which they may have in
their possession.
10. Merchandise of which entry is not perfected at the expiration of
the period allowed by these regulations for the discharge of cargo of the
importing vessel will be taken possession of by the collector as unclaimed
and placed in store, to be disposed of as hereinafter provided.
Unless otherwise specially provided by regulation, duties accrue
upon imported merchandise on arrival of the importing vessel within
a customs port with intent to unlade.
11. Entries for bonding may be made either for placing the merchandise in warehouse or for its constructive warehousing and immediate
transportation to other ports without appraisement; and merchandise
in warehouse may be withdrawn either for consumption, for exportation,
for transportation to another port, and rewarehousing. Two of these
objects may in some cases be combined in one withdrawal. Whenever
goods are so transported in bond without appraisement they must be
consigned to the care of the collector or acting collector at the port of
destination, who will allow entry to be made at his port by the actual
consignee.
12. Entries shall be in duplicate in writing, according to prescribed
form, and shall be signed by the importer or his duly authorized agent,




INSULAR TARIFF.


15


and shall declare the names of the importing vessel and her master,
her port of departure and date of arrival, the number and marks of
packages, or the quantity, if in bulk, and the nature of the merchandise
contained therein; also the value thereof as set forth in an invoice to
be presented with the entry, with all costs incident to placing the same,
packed, ready for shipment to Cuba.
13. Every invoice must represent a distinct shipment to one consignee
or firm of consignees by one vessel. If by reason of accident or short
shipment a portion thereof should fail to arrive, an extract from the
original invoice, certified by the collector, may be used for entering the
remaining packages, but the consolidation of separate shipments on
one invoice shall not be permitted. Invoices must be made out on firm
and durable paper and legibly written in ink, and must contain the
quantities of the merchandise in the weights and measures of the
country of exportation. Press copies shall not be accepted for customs
purposes.
14. The description on the entry of the merchandise shall be in terms
of the tariff and in the currency of the invoice, and the values of the
several classes of merchandise shall be separately placed under their
respective rates of duty, as claimed by the importer, and the totals of
each class duly shown. The rates of duty thus stated on the entry
shall be advisory only, and shall not govern the collector's classification
for the assessment of duty.
Form of entry for immediate consumption.
Entry of merchandise imported by -,  in the -   -, master, from —, on the-  day of —, 18-:
Dutiable value.
Packages and contents.; *   6
I  X    (For specifications see ac-  I:
I!     companying invoice.)     3     3 ~   3
5   I ^ll;[Al1         C)          -     XA    -a     -
ZZ 
Entered at port of, -  day of, 18-.
[Importer's signature. ]
15. For the assessment of duty, the currency of the invoice must be
reduced to the money of account of the United States upon the basis
of the values of foreign coins, as proclaimed by the Secretary of the
Treasury on the first days of January, April, July, and October of each




16


INSULAR TARIFF.


year. The date of the consular certificate will indicate the value of
invoice currency.
When the standard value of a foreign coin has not been thus proclaimed, any invoice expressed in such coin must be accompanied by a
consular certificate showing its value in standard gold dollars of the
United States.
16. Every invoice, as soon as entered, shall be stamped with the
date of the entry and certified by the signature of the collector; and
the officers whose duty it is will compare the classification made by the
importer with the description given in the invoice, and will see that the
merchandise is entered at the rates provided by the tariff. Entries
and all papers pertaining thereto, respectively, will be designated by a
serial number.
The rates of duty charged upon entry and the entered value shall
be indorsed on the invoice, which shall be stamped with the date of
entry and name of the vessel of importation.
17. The consignee named in the bill of lading, or the person to whom
such consignee shall, by indorsement, have assigned the bill of lading,
shall present to the collector or other officer of the customs duly designated for that purpose his bill of lading, an invoice describing the
goods, showing their character, quantity, and cost, together with an
entry in duplicate showing the name of the ilmporter and of the vessel
of importation, the place whence the goods were imported, the date of
their arrival at the port of destination, the marks and numbers of the
packages, the nature and quantity of their contents, their value,
including costs incurred in packing them for shipment, and the currency in which the invoices were made out. The invoice must be made
out in the currency of the country of exportation, and must be verified
by the oath of the shipper. The entry shall be signed by the importer,
who must make affidavit to the truth of all the statements contained
therein, and shall agree in value and description with the facts shown
by the invoice.
18. After the packages and contents have been duly compared with
the invoice and found to agree therewith, the duty due thereon will be
computed on the face of the entry; and only after the payment of the
proper duties and charges, an order for the delivery of the packages
and contents will be issued by the proper officer.
19. Any objections to the assessment of duty must be filed by the
importer before the payment by him of the same; and no refund of duty
will be made thereafter, except when specially ordered by the general
in command.
20. The collector of the port shall cause to be examined not less than
10 per cent of the packages comprised in any one invoice, and shall
satisfy himself of the nature and quantity of the contents. The examining officer shall indorse upon the invoice, in red ink, his report as to
the dutiable character and value of the merchandise; and this report
shall be the basis for the exaction of duty by the collector.




INSULAR TARIFF.


17


21. Goods found to be fraudulently entered, either as to value, quantity, or character, shall be forfeited to the Government, and any goods
which have been the subject of an attempt to import into Cuba without
going through the custom-house shall be seized and confiscated.
22. Entries of merchandise covered by any one invoice may be made
simultaneously for both consumption and warehouse. Where an intent
to export the merchandise is shown by the bill of lading and invoice,
the whole or a part of an invoice not less than one package may be
entered for "warehouse and immediate export." In this case the collector may designate the vessel in which the merchandise is laden as
constructively a "warehouse," in order to facilitate the direct transfer
of the goods to the exporting vessel. The same procedure may apply
to goods entered for ' warehouse and immediate transportation."
23. Any goods, wares, or merchandise not duly entered within ninety
days after importation shall be sold at auction by order of the officer
in command of the United States forces after five days' public notice
conspicuously posted at the port: Provided, That the period of ninety
days may be extended by said officer not exceeding a period of six
months from the date of importation, when good and sufficient reasons
therefor are presented to him, if in his judgment the interests of the
Government will permit of such extension. The proceeds of such sale
will be kept for ten days, subject to the demand of the importer, after
deduction of the proper duties on the goods and all expenses of storage
and sale.
24. All seized and confiscated merchandise shall be sold in like manner, and the proceeds, after deduction of expenses, shall be turned over
to the collector or other officer of the customs duly designated for that
purpose.
25. The collector or officer designated for that purpose shall receive all
customs duties, fees, and charges, and shall without delay pay the same
over to such officer as shall be designated by the commanding general.
Records shall be kept and accounts rendered of all money transactions,
and receipts in duplicate shall be taken by the officer paying over such
moneys, one copy to be retained by him as his official voucher and the
other transmitted by mail with his accounts to the War Department,
Washington, D. C., through the collector of customs for the island.
26. Such public buildings as may be suitable for the purpose shall be
used and occupied for the transaction of business and for the storage
of imports in the ports aforesaid.
27. All supplies and materials for the use of the Army and Navy of
the United States shall, under suitable restrictiolns to be prescribed by
the commanding general, be adittlitted without panyent of duty.
28. Any goods, wares, or merclhandise in bondl or under general order
which shall be withdrawn therefrom shall be subject to the rates of
duty in force at the time of such withdrawal.
S   o. Do. 254- 2




SPECIAL RULES FOR THE WAREHOUSING OF IMPORTED GOODS
AND FOR THEIR TRANSPORTATION IN BOND.
29. Warehouses duly authorized for the storage of imported dutiable
goods shall be known and designated as of classes one, two, and three.
Where there is available space in the premises used as custom-houses,
such space may be set apart for the storage of imported goods in bond,
and the premises are to be known as warehouses of class one.
Other premises used for the general storage of imported goods are
to be known and designated as warehouses of class two.
Yards used for the storage of heavy or bulky articles are to be known
and designated as warehouses of class three.
WAREHOUSES OF CLASS ONE.
30. At ports where there are Government stores, preference shall be
given to them for the storage of seized goods, and also of unclaimed
goods if there is sufficient space for their accommodation. Unclaimed
and seized goods may also be deposited, by order of the collector or
acting collector, in warehouses of class two. Where there are no class
two warehouses, the collector or acting collector may procure suitable
premises for the temporary storage of unclaimed or seized goods; but
in all cases the rent and other attendant expenses must be charged
against the goods.
WAREHOUSES OF CLASS TWO.
31. Where it is not practicable to bond the entire building, the first
or ground floor of the premises may be bonded as a warehouse of class
two, provided all interior means of communication between such first
or ground floor and the remainder of the premises are removed, and
there are no other means of entrance or exit to the bonded portion
except those upon a street or other public thoroughfare. The general
storage of imported merchandise may be allowed in warehouses of
class two, upon the order of the collector of customs.
The rates of storage and compensation for labor in the handling of
bonded goods will be as agreed upon between the owner or importer
18




INSULAR TARIFF.


19


of the goods and the proprietor of the warehouse, who will receive the
amount due for storage and labor, the collector looking to the safe custody of the goods only for the security of the revenue. The proprietor
of the warehouse will not be allowed to make charges for storage,
labor, or other expenses in excess of the regular rates prevailing at the
port; and in instances where disputes arise with reference to such
charges, the collector of customs shall determine the question whether
or not the charges are excessive. No goods shall be delivered from
bonded warehouse without payment of the proper charges thereon. A
storekeeper shall be appointed to have immediate charge of the receipt
and delivery of goods at any warehouse.
The bonded warehouses must, in addition to the locks of the proprietors, have placed thereon customs locks, the keys of which are to
remain in the custody of the storekeeper assigned to the premises by
the collector or acting collector.
Proprietors of bonded warehouses will be required to pay monthly to
the collector of customs a sum equal to the salary of the officers assigned
to the premises as storekeepers, and to provide at all times suitable
accommodations for such storekeepers in the warehouses.
The windows of the bonded warehouses, unless protected by iron
bars, must be provided with substantial shutters capable of being
securely closed on the inside of the premises.
WAREHOUSES OF CLASS THREE.
32. Warehouses of class three are to be used exclusively for the storage of wood, coal, mahogany, lumber, railroad, pig, and bar iron, and
other heavy or bulky articles. Yards inclosed by substantial fences not
less than 10 feet in height, with gates opening into a street or public
thoroughfare, may be bonded as warehouses of this class.
Unclaimed and seized merchandise of a heavy and bulky character
may be stored in warehouses of this class under the same regulations
and conditions as are provided for the deposit of unclaimed or seized
goods in warehouses of class two.
APPLICATIONS FOR ESTABLISHMENT OF BONDED WAREHOUSES.
33. Applications for the establishment of bonded warehouses of either
of the classes hereinbefore mentioned must le made in writing to the
collector of customs, describing the premises, the location and capacity
of the same, and the purpose for which the building is to be used.
Upon receipt of such application, the collector will cause an examillation of the premises to be made, with reference particularly to its location, construction, and means provided for the safe-keeping of mrerchandise. If such examination is satisfactory, the person or persons




INSULAR TARIFF.


making the same should be notified by the collector to enter into bond,
in duplicate, in such penalty as may be deemed sufficient to protect
the interests of the revenue. Not less than two individuals should be
accepted as sureties, and they should each be required to file with the
bond, in addition to their oaths as sureties, a statement showing real
estate or other property owned by them, the value of which shall be
at least equal to the amount specified in their oaths as sureties. I)Duly
incorporated guarantee or security companies may be accepted as sureties whenever the collector shall be satisfied as to their sufficiency.
The bonds should be executed before the collector, and, if approved
by him, one copy of each bond should be retained by him on file, and
he will notify the owner or occupant of the premises of the establishment of the warehouse. The other copy of the bond should be trailsmitted to the Auditor for the War Department.
FORM OF BOND TO BE GIVEN ON THE ESTABLISHMENT OF WAREHOUSES.
The bonds for warehouses of all classes will be in the following
form:
Know all men by these presents, that we,           and, as
principals, and           and       -, as sureties, are held and firnly
bound unto the United States of America in the sum of  d ollars, for the payment of which, well and truly to be made to the United States, we bind ourselves,
our heirs, successors, executors, administrators, and assigns, jointly and severally, by
these presents; as witness our hands and seals this -  day of -, 18-.
CONDITION OF BOND FOR WAREHOUSE OF CLASS TWO OR THREE.
The condition of this obligation is such that, if the above.bounden principals
shall comply in all respects with the requirements and the regulations of the War
Department in connection with the warehousing of imported goods, and shall exonerate and hold the United States and its officers harmless from or on account of any
risk, loss, or expense of any kind or description connected with or arising from the
deposit or keeping of imported merchandise, under the regulations aforesaid, in the
warehouse or premises known as -, and shall also pay to the collector, monthly,
the salary of the officer or officers in charge; and if the proprietor or occupant of
said warehouse shall receive for storage therein such unclaimed and seized goods as
the collector of customs may order to be deposited therein, and shall safely keep and
deliver to the clai tant, on the order of the collector, all seized goods stored as aforesaid and all unclaimed goods stored as aforesaid, on payment of storage and charges,
and shall promptly report to the collector any and all damaged or perishable articles
that may be found or stored in said warehouse, and shall not receive any gunpowder
or other dangerous or explosive substance, except firecrackers, into said warehouse,
and shall keep in repair said warehouse, and shall not remove, nor suffer to be
removed, any goods, wares, or merchandise from said warehouse without lawfil per



INSULAR TARIFF.                      21
mit, and withont the presence of the customs officer in charge, then this obligation
to be void; otherwise to remain in full force and virtule.. [SEAL.]
_,. [sA:AL.]
-  [SAL.]
Signed, sealed, and delivered ill presence of —
GENERAL PROVISIONS.
34. The collector of customs should promptly notify the Auditor for
the War Department of the death, pecuniary embarrassment, or insolvency of any of the parties to a bond, or warehouse, or of any circumstances which make it advisable to require new bonds.
New bonds must in all cases be given when a warehouse passes into
the hands of new principals, or where changes take place in partnerships.
Alterations in bonded warehouses can be made only by permission
of the collector, and if such alterations constitute a material change in
the premises new bonds should be required.
It is the duty of the collector to notify the Auditor for the War
Dep;artment of all changes in the surroundings of bonded premises
likely to affect their security. If burned or otherwise destroyed, immediate notice, with full p;articulars, should be given, and if rebuilt the
premises can not be used as a bonded warehouse until bonded anew.
35. Proprietors or occupants of bonded warehouses will be required,
on ten days' notice from the collector, to renew their bonds, and if they
fail so to do no merchandise should be sent to their warehouse, and
that stored in the premises should be removed at the expense of the
proprietors or occupants.
36. Warehouses may be discontinued by the collector at any time
upon receipt of written request to that effect from the proprietors or
occupants of the premises, provided all the requirements of these
regulations have been complied with on the part of the principals.
In instances where dutiable merchandise is stored in the premises the
same must be removed at the risk and expense of the proprietors, and
the premises should not be surrendered, nor discontinuance authorized,
until after a careful examination of the accounts of the warehouse and
a comparison thereof with the books of the custom-house.
36a. The period which shall be allowed for the storage of bonded
goods shall be one year from date of importation, but this period may
be extended by the conmmanding general to two years when satisfactory
reasons are shown for such extension.




INSULAR TARIFF.


WAREHOUSING GOODS.
37. The entry of goods for warehousing shall be in duplicate, il the
following form, and verified by oath or affirmation, as in the entry of
merchandise for consumption:
WAREHOUSE ENTRY.
CUSTOM-IIOUSE, -—,
Port of —, 18-.
Entry for warehouls8e of mnerchandise imported ---  --  -, —, in the
--—,, --- —  master, from  --
I  r  i,  I  I  Dutiable
Mark.Num- Packages and( Qual-      Per Per  Per  Per  Per  value of
Marks.  j                               cne n en  cent.  Total. value of
ibers.  contents.  ity.  cent.   cent. c ent.  cent.  eanc
package.
\ *~           ~ I * ~ ~ ~ j  ~.
[To be signed by importer. I
The dutiable value of each package must be stated on this entry
when the invoice will permit this being done.
Any portion of an invoice, not less than an entire package, or, if the
merchandise be in bulk, not less than 1 ton in weight, may be entered
for warehousing, and the remainder for consumption, or for warehouse
and transportation in bond. In such instances, however, the entries
must be made simultaneously, and the oaths or affirmations altered to
correspond.
All package goods, including distilled spirits in casks, must be sent
to and received in the warehouse by the shipping marks and numbers,
and if imported without numbers they are required to be numbered consecutively from 1 upward. Such goods should be gauged, weighed,
and in all respects dealt with by such numbers. The collector should
also, at the expense of the owner of the goods, cause each package
when received in warehouse to be marked with the year and month
when received, the name of the vessel in which it was imported, and
of the place whence shipped, such marking to be done under the supervision of the storekeeper, and the necessary labor to be furnished by
the proprietor of the warehouse as a charge on the goods.
The shipping marks, numbers, and identification as above must be
entered on books to be kept and onl reports to be made by the officer in
charge in his daily returns to the collector's office. They will then be
entered in the general warehouse books at the custom-house, and the
numbers therein given will be the designating numbers on all permits
for withdrawal.




INSULAR TARIFF.


23


38. The entry for warehousing having been examined by the collector,
and the duty estimated thereon, the collector will take a bond from the
importer, with satisfactory security, in double the amount of such estimated duties, in the following form:
WAREHOUSING BOND.
Know all men by these presents, that we, -  -, as principals, and, as sureties, are held and firmly bound unto the United States of America
in the sum of -      dollars, to be paid to the United States, for the payment
whereof we bind ourselves, our heirs, executors, administrators, and assigns, jointly
and severally, firmly by these presents.
Witness our hands and seals at the port of -   this -  day of -, eighteen
hundred and-.
Whereas certain goods, wares, and merchandise, consisting of --  (here insert
marks, number, description of packages, quantity of contents), were originally
imported at the port of  in the --, whereof-   --   (is or was) master,
from -—, on the -    day of --, eighteen hundred and -; and whereas the
above-bounden principals have this day entered the same at the port of -, under
the regulations providing for the warehousing of merchandise in bond, as per warehouse (or rewarehouse) entry number -, in which the said goods, wares, and merchandise are also described or set forth.
Now, therefore, the condition of the above obligation is such that if, within one
year from the said date of original importation, the said goods, wares, and merchandise shall be regularly and lawfully withdrawn from public store or bonded warehouse on payment of the legal duties and charges to which they shall then be
subject; or if, at any time within one year from the said date of original importation, they shall be so withdrawn for actual export beyond the limits of Cuba, then
the above obligation is void; otherwise, to remain in full force..[SEAL.]
[SEAL.]
[. SEAL.]
Signed, sealed, and delivered in presence of39. No partial withdrawal of merchandise from bonded warehouse
will be allowed in less quantities than an entire package, or, if in bulk,
of less than one ton.
Original importers are not by any subsequent transfers relieved,
either personally or upon the warehousing bond, from their liability for
duties. Both principal and sureties continue liable until the duties are
paid or the merchandise exported.
The importer of record may transfer to any other person the right to
any merchandise under bond, which shall be done in writing upon the
face of the withdrawal.
Delivery of above goods may be made to 
(Signed) -,
nImporter.
40. The bond having been executed, the collector will issue a permit
to send the goods to the warehouse named in the entry, with the




24


INSULAR TARIFF.


exception of such as may be designated for examination. This permit will be addressed to the inspector or other customs officer who
supervises the unlading of the merchandise from the importing vessel,
and will be in the following form:
PERMIT TO SEND GOODS TO WAREHOUSE.
CUSTOMI-HOUSE, -
Collector's Office,  -, 18 —.
To the inspector at -:
You are directed to send to the bonded warehouse, No. -   street (here
describe the merchandise), imported on the -   of   by      --, in
the --,      -    master, from 
---. ---, Collector.
41. When goods are sent from an importing vessel or car to a warehouse, or from one vessel or conveyance to another, or from warehouse
to vessel or car, as well as all unclaimed merchandise, and all packages
ordered for examination, they must be delivered to cartmen or draymen, or lightermen appointed by the collector, and after such cartmen,
draymen, or lightermen have given bond in a sum not less than $5,000,
with two sureties, conditioned for the faithful performance of their
duty as draymen, cartmen, or lightermen.
The following is the form of bond prescribed for bonded draymen,
cartmen, or lightermen, viz:
Know all men by these presents, that we, -, are held and firmly bound
unto the United States of America in the sum of five thousand dollars, for which
payment well and truly to be made we bind ourselves, our heirs, successors, executors, administrators, and assigns, jointly and severally, firmly by these presents.
Sealed with our seals this  day of --, eighteen hundred and -.
Whereas the said — has made application to be appointed one of the
custom-house -, within and for the port of -: Now, the condition of this
obligation is such that if the said  -   shall well and truly perform the
several duties of a custom-house --, according to the rules and regulations prescribed by the collector relative to lighterage, cartage, and drayage of goods in bond,
et cetera, at the port of -, and shall make good all loss or damage which may
happen in the --    by said        of any goods, wares, or merchandise from
vessels to bonded warehouses, or to public store, or from one warehouse to another,
or to any other place, when directed by a proper officer of the customs, then this
obligation to be void; otherwise, to be in full force and virtue.
[SEAL.]
[SE.AL.]
------  [CSEAL.]
Signed, sealed, and delivered in presence of42. Any person, firm, or corporation owning one or more lighters,
barges, scows, propellers, drays, or carts, may, upon producing evidence of good character to the collector, be appointed by him; and in
instances where a general bond is advisable, such bond may be exe



INSULAR TARIFF.                  2


2d 5


cuted covering all of the wagons, lighters, drays, carts, etc., owned or
managed by the lperson or persons giving the bond, whichi should be
in an amount to be designated by the collector.
43. All merchandise not entered within forty eighit hours after arrival
should be takeii possession of by the collector and sent to a warehouse
of class three as unclaimed goods.
44. On. arrival of goods destined for aiiother port, an entry for warehousing and tran sportation in bond must be combined, and should be in
the following formi:
ENTRY FOR WAR FIIO0USEC A.Nl) XI MEDIArE TRANSPORTrATION.
DISTRICT OF
Port of, 1-.
Entry fortwarehose of vierchiandise imported by,on the  ~~day of
18-, in the, ma8ter, from, and to be immediately transported in bond to    by (route or- vessel).
Dutiable
Mak.Nunm- Packages and  Quan- Per  Per  Per   Pe    Per        U-~e Of
br. contns     tt       cent, cent, cent.ta  cent.Toaec
packcage.
[{rTo be signed by inmiport or.]
Consigned to
OATH Olt AFFI RMATION, OF SHIPPER.
Ido solemnly,- sincerely, and truly  ~~that the goods, wares, and merchandise
described in the within entry, now delivered by rue to the collector of customs for
the port of ~, are truly intended to he transported in bond by mc to the I)ort
of ~~and delivered to the collector of said port, according to the provisions of
the warehousing laws and the regulations of the War Department.
this-   day of —, 18-, before me.
_____ _____Collector.
45. This entry should be in triplicate, andl oiie of the copies shiouldl
be forwarded immediately by meail to the chief customs officer at the
place, of destination of the merchandise. With the entry should be
filed a bond in anr amount equal to double the duties chargeable oni the
goods. The bond should be in the following Ibrmn:
TRANSPORTATION BOND.
Know all men by these presents, that we,        and(            55 pr'incipals, and            and       -,as sureties, are held and1( firmly bound
Unto the United Sta~tes of America in the sumn of ~~dollars, for the payment
whereof to the United States we bind ourselves, our1 heirs, eN-ecutors, administra tors,
and as signs, jointly -and severally, firmly by these lpresel-ts.




INSULAR TARIFF.


Witness our hands and seals, at the port of --, this -   day of -, eighteen
hundred and.
Whereas the merchandise described in the entry hereinafter referred to was heretofore imported into the United States at the port of -; and whereas permission
is desired, under the regulations in such case made and provided, to transport the
said merchandise to the port of, without the previous payment of duties
thereon; and whereas an entry thereof for (withdrawal from warehouse and) or
(warehouse and immediate) transportation in bond hath this day accordingly been
filed with the collector of customs at the port of -, in which the said merchandise is described as follows: (Here describe in accordance with entry), which said
entry is numbered —.
Now, therefore, the condition of this obligation is such that if the above bounden
principals shall, within  -   days from the date hereof, transport, or cause to be
transported, in  -  (here name vessel, railroad car, character, etc., and the route,
as designated on the entry), and shall, within the time herein specified, deliver the
same to the collector at the said port of destination, and if due entry thereof shall
be made for rewarehousing, and if said principals shall also, within the time herein
specified, produce to and deposit with the collector at the said port of withdrawal
the certificate of the collector of the said port of destination that the said merchandise has been delivered to him, and rewarehoused, and the duties thereon paid or
secured, or, failing to do so, shall pay to the proper collecting officer of the United
States at the said port of withdrawal the amount of duties to be ascertained as due
and owing on the merchandise aforesaid, and an additional duty of one hundred per
cent, pursuant to the statute in such case made and provided, then this obligation
to be void; otherwise it shall remain in full force.
[SEAL.]. [SEAL.]
[SEAL.]
Signed, sealed, and delivered in presence of46. The arrival of the goods at destination shall be reported by the
common carrier to the collector, who will require the owner of the merchandise, or his duly accredited representative, to make entry thereof,
either for consumption or for warehouse; and the chief customs officer,
in his treatment of the goods, will be governed by the instructions
hereinbefore given for the guidance of officers at ports of original
importation.
TRANSPORTATION IN BOND.
47. Common carriers, such as railroad or other transportation companies, in order to convey dutiable merchandise in bond from the port of
importation to other ports, must give security in the nature of a general
transportation bond in such penalty as may be directed by the collector,
with at least two good and sufficient sureties, to be approved by him,
conditioned that the principals shall transport and deliver to the
collector of customs at the port to which the merchandise may
be consigned all goods in bond delivered to such carrier, such transportation and delivery to be made without delay. Application to
bond routes for the purpose indicated should be made to the collector




INSULAR TARIFF.                           27
of customs. If the application to bond is approved, the common carrier should be required to enter into bond in a penalty not less than
$20,000, and in the following form:
BOND AS COMMON CARRIER.
Know all men by these presents, that we   -, as principals, and
---, as sureties, are held and firmly bound unto the United States of America in
the sum of twenty thousand dollars, for the payment of which well and truly to be
made we bind ourselves, our heirs, our successors, executors, and administrators,
jointly and severally, firmly by these presents.
Witness our hands and seals this -  day of -, eighteen hundred and -.
Whereas the above-bounden           has applied to be authorized and designated as a common carrier for the transportation of dutiable merchandise in bond
in Cuba, under the rules and regulations prescribed by the United States, from the
port of -     to the ports of --, -, --, in the following manner, viz: In
suitable (here insert the "cars," "vessels," or such other means of conveyance as it
is proposed to be used) owned or controlled by said (here insert the name of the principal on the bond), used in the transportation of goods between the ports named
above; and in consideration thereof this bond is given to secure the United States
of America against any loss or expense arising in connection with the transportation
of merchandise over the route hereinbefore set forth under the provisions of the
regulations prescribed by the War Department of the United States:
Now, therefore, the condition of this obligation is such that if the above-bounden
principal shall duly observe and faithfully comply with the regulations pertaining
to the transportation and safe delivery of imported merchandise, and shall pay the
necessary expense of such locks, seals, or other fastenings as may be required by the
collector for securing the custody and safe transportation of such merchandise, and
shall use only such means of conveyance for transportation as may be prescribed,
approved, and authorized by the collector, and shall without delay transport and
make prompt report and safe delivery of all merchandise delivered to -  --
for transportation in bond, together with the manifest thereof, showing that such
merchandise is in bond, and its port of destination, to the collector or other proper
officer of the customs at the port of designation, in the manner required by the regulations aforesaid; or, in default of such delivery, shall pay to the United States as
liquidated damages the value of all such merchandise not so transported and
delivered, with the duties added, together with all costs, charges, and expenses
caused by failure to make such delivery, and shall also protect and save harmless
the United States from any loss or damage resulting from fraud or negligence on
the part of any officer, agent, or other person employed by the above-bounden principal, then this obligation to be null and void; otherwise to remain in fill force and
virtue.
C. [SEAL.]
_ --- -—. [SEAL.]
Signed, sealed, and delivered in presence of48. When mnerchlandiseis forwarded from the port of importation, separate manifests, in triplicate, should be prepared for each vessel, car, or
other vehicle used for the purpose, signed by the agent of the vessel,
railroad, or other company by which the transportation is made, and
certified and delivered by the inspector. Each manifest should contain
a description of the merchandise, by marks, Tnumbers, and contents, the




28


INSULAR TARIFF.


route, conveyance, port of destination, names of shipper and consignee. The manifests should be in the following form:
MANIFEST OF MERCHANDISE TRANSPORTED IN BOND.
PORT OF      —.
Laden on car No. -, of the    railroad [or other transportation company;
if vessel, name of same], for transportation to the port of --, in the district of
--—, by way of [here state route and conveyance as in the entry], to be delivered
to the collector or other proper officer of the customs on arrival at the port of
destination:
Date. Marks. lNubers.  Packages and contents.  Shipper.  Consignee.
--  --, Master or Agent.
49. The officer in charge of the lading should see that manifests are
furnished for each car or vessel or conveyance, as herein required, and
he should certify on the manifest to the lading of the goods, giving the
number of the car or name and description of the vessel. One of the
manifests should be delivered to the conductor of the car, or the master
of the vessel, and the other two should be returned to the custom-house
without unnecessary delay.
The collector should transmit one copy of the manifest by first mail
to the chief customs officer of the port of destination.
50. Upon arrival of the car or vessel or other conveyance at the port
of destination, examination should be made of the fastenings of the
vehicle for the purpose of ascertaining whether or not they have been
tampered with. If such fastenings are not intact, or the collector has
reason to suspect fraudulent attempts, he should take possession of
the vehicle and its contents and report the facts to the commanding
general. If there is no evidence that fraud has been attempted, the
seals should be removed by the customs officer and entry of the goods
allowed as hereinbefore provided for.
51. Merchandise in bonded warehouse may be examined at any time
during the business hours of the port by the importer, consignee, or
agent, who may take samples of his goods in reasonable quantities,
according to the usage of the port; make all needful repairs of packages, and repack the goods if necessary for their safety or preservation,
provided when the original contents are placed in the ilew packages
they shall be marked and numbered as before.
Casks containing wines liable to sour may be refilled when necessary




INSULAR TARIFF.


29


for preservation, but the wine used for such refilling must be part of
the same importation and must have been withdrawn for consumption
with payment of duties.
No samples shall be taken nor any goods exhibited or examined with
out a permit from the collector, and under the supervision of an officer
of customs, nor unless by request of the importer, owner, or consignee;
nor shall any package be repaired nor goods repacked without a permit to be granted only when necessary for the safety or preservation
of the contents. Goods imported in bulk, and not in present danger of
deterioration, can not be placed in packages while in warehouse.
52..All merchandise subject to a specific duty shall be dutiable
according to the weight, measure, or quantity landed from the importing vessel.
53. Whenever the collector shall be duly notified of the existence of
any lien for freight upon imported goods, he shall refuse delivery of the
same until the lien has been satisfied.
54. Merchandise may remain in bonded warehouse for a period of
one year, which period may be further extended by the collector at
Habana whenever sufficient reasons for such extension are presented
to him. Merchandise not withdrawn at the completion of the prescribed
period shall be forfeited to the United States, and shall be sold at auction. Out of the proceeds shall be paid all expenses incurred by the
storage and sale of the goods, and the duties due on the same.
55. Merchandise in bond may be withdrawn at any time for consumption, for transportation to another port, or for exportation, but no withdrawal shall be allowed before the liquidation of the original warehouse
entry. The withdrawal mast be made by the person or firm named in
the original warehouse entry, or by a person or firm duly authorized by
the former, which authority must appear in writing upon the face of
the withdrawal. All withdrawals shall be made in duplicate or triplicate, as the case may be, and shall show the number of the bond, the
marks and numbers of the packages withdrawn, the vessel and date of
importation, the description, quantity, separate value of each package,
and total dutiable value of the merchandise, and shall be signed by the
party making the withdrawal.
56. No withdrawal for export shall be allowed before the liquidation
of the warehousing entry, or a special liquidation of such items as
refer to the merchandise exported, and there shall be no abatement nor
allowance of duties on account of damage, loss, or deterioration of
merchandise while in warehouse, except as provided by statute.
57. No merchandise shall be removed from a bonded warehouse lunless
upon a duly signed permit containing the designation of s;id vwarehouse, the date of the receipt of the merchandise therein, alnd tile word
"deliver" and date thereof, certified by the person in charge of the
storage books at the custom-house.




30                      INSULAR TARIFF.
WITHDRAWALS, AT ORIGINAL PORTS, FOR CONSUMPTION.
58. A withdrawal for consuml)tion must be made out in the following
form, and must be signed by the importer or by a party authorized by
him. If by the latter, the original importer must place upon the withdrawal his written authority for the substitution. No oath or declaration is required for withdrawals from bond.
Wiithdrawalfor consumption atport of original importation.
Bond No. -, ---, 18-.
Merchandise intended to be withdrawn from warehouse for consumption by -
-—, which was imported into this district, 18-, by, in the
—, -- —, master, from —.!                      | -       [     l    I     Dutiable
M N ~ Num- Packages and Quan- Per  Per  P er   Per Per ota. valueof
ark.  ers.  contents.  tity.  cent.  cent.  cent.  cent.  cent.   each.....   \..........
[T_ _. _  ____be sige__  b _ e  __ag
[To be signed by importer or his assigns.]
Bonded warehouse, 
I hereby authorize -to withdraw the above merchandise.
---—, Imrporter.
59. On presentation of this withdrawal at the collector's office it shall
be compared with the record of the bond upon the warehouse ledger,
and, if they agree, the items shall be entered therein with the amount
of duty due thereon. The collector shall fill out a permit for delivery
on the following form:
Withdrawal permit for delivery.
Bond No.
PORT OF --
Custonm-House, -, 18-.
To the STOREKEEPER:
Duties having been paid, you will deliver to -the merchandise
described per entry as follows: ---   and which was imported into this district
-, 18-, by --- -, in the -, --    -  master, from -.
----, —, Collector.
The collector's clerk in charge of the storage accounts will make upon
the permit a statement of storage and labor charges due upon the packages withdrawn from warehouses, class one. After the duties and
charges have been paid to the collector's cashier, the permit will be
signed by the collector and returned to the importer or his representative for presentation to the storekeeper at the bonded warehouse,
who will thereupon deliver the merchandise.




INSULAR TARIFF.


31


60. All permits received for the delivery of packages from bonded
warehouse shall be entered upon the warehouse books and returned
by the storekeeper thereof to the custom-house, stamped with date of
delivery, and due note thereof shall be made upon the storekeeper's
record.
61. Merchandise upon which the duties have been paid may remain
in bonded warehouse at the risk and expense of the owners, and if
exported directly therefrom within the prescribed period shall be enti.
tled to a remission of the duties paid thereon, less 1 per centum, but
evidence of due landing abroad shall be furnished by the importer to
the collector.
WITHDRAWALS AT ORIGINAL PORTS, FOR EXPORTATION.
62. The withdrawal of goods from warehouse for exportation, at the
port of original importation, shall be made in the following form:
Export withdrawal at port of original importation.
Bond No. -.
Merchandise intended to be withdrawn from warehouse by  --, and to be
exported by him in the,          master, for -, which was imported
into this district by  -  -, in the,         master, from -, on
the -     day of --, 18-.,              Ii               Dutiable
Num- Packages and Qual- Per  Per  Per  Per  Per       value of
Marks.                                                 Total. value of
bers.  contents.  ity.  icent.  cent.  cent.  cent.  cent.  each
[k  E  Pk   l- i ~ ~~  ~ Yer~p i  package.
' Ii
[To be signed by exporter.]
If exported by other than the original importer, the same authority
will be required as in case of withdrawal for consumption. The export
shall be made under the original mark of importation. Additional
port marks may be made by authority of the collector and under the
supervision of a customs officer, but both the original and the port
marks shall appear in all papers pertaining to the exportation.
The withdrawal will be verified in the following form:
Declaration on export withdrawal.
I,, —   --, do solemnly, sincerely, and truly declare that the goods, wares,
and merchandise described in the within withdrawal, now delivered by me to the
collector of the customs for the port of -, are truly intended to be exported by
me to the port of -, as stated in said entry, and by the vessel (or route) therein
indicated, and are not intended to be relanded or consumed within the limits of
Cuba; and that, to the best of my knowledge and belief, the said goods, wares, and




32


INSULAR TARIFF.


merchandise are the same in quality, quantity, value, and package (wastage and
damage excepted) as at the time of importation., Exporter.
PORT OF
Declared this --  day of -, 18-, before me., Collector.
63. The withdrawal having been duly entered in the warehouse
accounts, the exporter shall give bond, with satisfactory security, in a
penal sum   equal to double the amount of the estimated duties on the
goods, to produce the proof required by law of the landing the same
beyond the limits of Cuba, which bond shall be in the following form.
Export bond.
Know all men by these presents, that we,-, as principals, and
-, as sureties, are held and firmly bound unto the United States of America in
the sum of  -     dollars; for the payment whereof to the United States we bind
ourselves, our heirs, executors, administrators, and assigns, jointly and severally,
firmly by these presents.
Witness our hands and seals, at the port of —, this -   day of --, eighteen
hundred and
Whereas the following-described merchandise having been heretofore duly imported into Cuba and entered for warehousing in bond and having been so warehoused
at the above-named port according to law, hath been this day entered for withdrawal and exportation in bond, viz [here describe the merchandise by marks,
numbers, description, and number of packages, with their contents], which said
merchandise is also described in an export entry of this date, numbered  -, and
is to be exported in the [ship or other vessel, describing the same] known as the
[here insert the name of the vessel], whereof     is at present master, now
lying in the above-named port, and bound for the port of -; and whereas it is
intended that the said merchandise shall be exported as aforesaid, under and by
virtue of the several regulations of the United States relating to the exportation of
imported goods, without the payment of duties thereon:
Now, therefore, the condition of this obligation is such, that if the aforesaid
merchandise shall, in good faith, be actually exported and landed abroad according
to the true intent and meaning of these presents and shall not, nor any part thereof,
be relanded at any port or place within the limits of Cuba, and if the certificates and
other proofs required by law and the regulations of the Secretary of War, showing
the delivery of the same at the said port of destination or at any other port or place
without the limits of Cuba, shall be produced and deposited with the collector of
customs for the time being at the said port of withdrawal within  -   from the
date hereof, then this obligatiion to be void; otherwise to remain in full force and
virtue.. [SEAL.]. [SEAL.]
~ [SEAL.]
Sealed and delivered in the presence of64. The time to be inserted in the bond for the production of the
landing certificates will be one year when the exportation is to a
European or American port, and two years when to a port in Africa
or Asia.




INSULAR TARIFF.


65. The bond having been duly executed, a permit shall be issued,
directing the storekeeper to deliver the goods to the surveyor, which
permit shall be as follows:
Export, delivery permit.
POIT OF1 --
Custom-House, —, 18-.
To the STOREKEEPER AT:
You will deliver to the surveyor of the port for exportation by  -- to
~ ---   [here describe the merchandise], imported into this district on the ---,
19-, by ---  -, in the -,           master, from -—.
-, Collector.
(6. The withdrawal shall be transmitted to the proper officer, with
directions to cause the merchandise described therein to be laden for
exportation, indicating such as is to be weighed, measured, or gauged,
which directions shall be as follows:
PORT OFCustotm-House,,,18-.
To the SHIPPING OFFICER:
You will examine the goods described in the accompanying withdrawal, and, if
found to agree exactly therewith, to superintend the lading thereof on board the
-, for exportation to, of which, when completed, you will make due return.
--- -—, Collector.
67. A special return of the weight, gauge, or measure of the nmerchandise must, when required, be made to the collector.
68. The export bond will be canceled upon the presentation of a certificate of a collector of customs that the merchandise has been duly
landed at port of destination.
69. Foreign merchandise once imported and afterwards exported is
dutiable upon every subsequent importation into Cuba.
S. Doc. 254 —3




'I
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II
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CUBAN CUSTOMS TARIFF.
DISPOSITION FOURTH.*
CUSTOMS TREATMENT OF TISSUES.t
GENERAL RULES.
1. Number of threads.-By the number of threads in a tissue shall,
unless otherwise stipulated, be meant one-half of all the threads comprised in the warp and weft in a square of 6 millimeters. Should this
half contain a fraction, the fraction shall be counted as an entire
thread.
2. Ascertainment of the number of threads.-In order to determine, for
customs treatment of tissues, the number of threads and the proportion in which the threads subject to the highest duty are found in the 
tissue, the instrument known as ' thread counter" shall be employed.
Should there be doubt as to the ascertainment of the number of
threads in a tissue, owing to the tissue being closer woven in some
parts than in others, the closest-woven part and the loosest-woven
part shall be taken, and the average threads resulting from the two
shall serve as a basis for levying duty.
When the nature of the tissue permits it, the thread shall always be
counted on the obverse side of the stuff.
All woolly or melton-like tissues, and generally all tissues in which
the hair has been removed by carding or fulling, the threads shall be
counted on the reverse side of the stuff by rasping or burning the hair
when necessary.
In exceptional cases, where after these operations the ascertainment
of the number of threads remains doubtful, a sufficient part of the
tissue must be unraveled.
Should this likewise be impossible, as, for instance, in case of readymade articles, the tissue shall be subject to the highest duty of the
* Dispositions first, second, and third suspended.
t The warp of tissues is to be considered as the totality of the threads which lie in
the longitudinal sense, whether they form the foundation of the same, or whether
they have been added in order to form patterns or to give the stuff more body. The
weft shall be considered the totality of the threads which cross the warp of the
tissue, and combine the same conditions of helping to form patterns or to add to the
body of the stuff.
35




INSTULAR TARIFF.


group to which it belongs, and should the tissue be mixed it shall be
dutiable according to the class in which the highest taxed material
entering into the mixture is comprised.
CUSTOMS TREATMENT OF MIXED TISSUES.
3. Admixtures of two materials.-Tissues of all kinds, composed of
two materials, shall be dutiable as follows:
(a) Cotton tissues containing threads of hemp, jute, linen, ramie, or
other vegetable fiber shall be dutiable according to the corresponding
numbers of group 2, Class IV, with the surtaxes established in each
case,* provided that the number of these threads of hemp, jute, linen,
ramie, or other vegetable fibers counted in the warp and weft, does not
exceed one-fifth of the total number of threads composing the tissue.
When the number of threads of hemp, jute, linen, ramie, etc., exceeds
one-fifth of the total, the tissues shall be subject to the corresponding
duties of Class V.
(b) Cotton tissues containing threads of wool, flock wool, hair, or
wastes of these materials shall be dutiable according to the corresponding numbers of group 2, Class IV, with the surtaxes established
in each case,* provided that the number of threads of wool, flock wool,
hair, or their wastes, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the tissue.
When the number of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VI, as tissues mixed with wool.
(c) Cotton tissues containing threads of silk or floss silk shall be
dutiable according to the corresponding numbers of group 2, Class IV,
with the surtaxes established in each case,* provided that the number
of silk or floss-silk threads, counted in the warp and weft, does not
exceed one-fifth of the total number of threads composing the tissue.
When the number of threads of silk or floss silk exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(d) Tissues of hemp, jute, linen, ramie, or other vegetable fibers containing threads of wool, flock wool, hair, or their wastes shall be dutiable according to the corresponding numbers of group 2, Class V, with
the surtaxes established in each case,t provided that the number of
these threads of wool, flock wool, hair, or their wastes, counted in the
warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of group 2, Class VI, as tissues mixed with wool.
(e) Tissues of hemp, jute, linen, ramie, or other vegetable fibers containing threads of silk or floss silk, shall be dutiable according to the


I Class IV, group 2, Note I.


t Class V, group 2, Note 1.




INSULAR TARIFF.


37


corresponding numbers of group 2, Class V, with the surtaxes established in each case,* provided that the number of these threads of silk
or floss silk, counted in the warp and weft, does not exceed one-fifth of
the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(f) Tissues of wool, flock wool, or hair, containing threads of silk or
floss silk, shall be dutiable according to the corresponding numbers of
group 2, Class VI, with the surtaxes established in each case,t provided that the number of silk or floss-silk threads does not exceed onefifth of the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VI.
4. Admixtures of more than two materials.-Tissues composed of more
than two materials shall be dutiable as follows:
(a) Tissues containing an admixture of wool and cotton, or of wool
and other vegetable fibers, and at the same time threads of silk or floss
silk, shall be subject to the corresponding duties of Class VI, as mixed
woolen tissues, whatever be the proportion of the threads of vegetable
fibers, and shall, in addition, be liable to the surtax leviable on the silk
or floss-silk threads, provided that the number of these threads, counted
in warp and weft, does not exceed one-fifth of the total number of
threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(b) Tissues containing an admixture of cotton and other vegetable
fibers, and at the same time threads of silk or floss silk, shall be subject
to the corresponding duties of Class V, and assimilated to tissues of
jute, hemp, etc., whatever be the proportion of the cotton threads; they
shall, in additioln, be liable to the surtax leviable on the silk or flosssilk threads, provided that the number of these threads, counted in
warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(c) Tissues of an admixture of wool, cotton, and other vegetable
fibers containing no silk threads shall be subject to the corresponding
duties of Class V, and shall, in addition, be liable to the surtax leviable
on woolen threads, provided that the number of these threads, counted
in warp and weft. does not exceed one-fifth of the total number of
threads composing the tissue.


'CGlass V, group 2, Note I.


t Class VI, group 2, Note I.




38                     INSULAR TARIFF.
When the number of woolen threads exceeds one-fifth of the total, the
tissues shall be subject to the corresponding duties of Class VI, as
mixed woolen tissues.
5. Silk tissues.-All tissues containing silk or floss-silk threads, the
number of which, counted in warp and weft, exceeds one-fifth without
being more than one-half of the total number of threads composing the
tissue, shall be considered as tissues mixed with silk.
When the number of silk or floss-silk threads, counted in warp and
weft, exceeds one-half of the total, the tissues shall be considered and
dutiable as of pure silk.
EXCEPTIONS.
For knitted stuffs, tulles, lace, blondes, tulles for borders and ribbons,
composed of an admixture. exception to the preceding rules shall be
made in the following cases:
6. Knitted and netted stuffs.-All kinds of knitted stuffs and tulles,
lace, blondes, and tulles of all kinds for borders, when mixed, shall be
dutiable according to the corresponding numbers of the class comprising the threads of the highest taxed material, whatever be the proportion of such threads in the tissue.
Knitted stuffs, lace, blondes, and tulles for borders, comprised in
Class VII, shall be considered as tissues mixed with silk when they
contain threads of cotton or other vegetable fibers, or of wool or flock
wool, whatever be the proportion of such threads in the mixture.
Tulles less than 15 centimeters in width shall be considered as tulles
for borders.
7. 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
highest taxed threads.
Ribbons or galloons containing silk, in whatever proportion, shall be
dutiable as tissues according to the corresponding numbers of Class
VII. When not exceeding 15 centimeters in width they shall be considered as mixed silk tissues, provided that they contain in any proportion threads of cotton or other vegetable fibers or of wool or flock
wool.
8. Trimmrings.-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 highest taxed material. When the predominating
component material consists of metallic threads of any kind the trimmings shall be dutiable according to Class VII plus the surtax leviable
on the metal.
Trimmings are distinguished from ribbons and galloons by the latter
being real tissues, with warp and weft, while trimmings are plaited.




INSULAR TARIFF.


39


SURTAXES.
9. Establishment of surtaxes.-The surtaxes applicable, owing to
broche, embroidery, metal threads, or making up, shall always be computed on the duties leviable on the tissue 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 must, when necessary, be added
together.
10. Brochks.-Tissues, broches, or woven like brocades with silk or floss
silk, shall be liable to the duties leviable thereon plus the surtaxes
established in every case.*
By broche or brocaded tissues are meant all tissues with flowers or
other ornaments applied by means of the small shuttle called 'lespolin"
in such manner that the threads do not occupy the entire width of the
stuff, but only the space comprising the flower or pattern.
11. Embroidery.-Tissues embroidered by hand or by machine after
weaving or with application of trimmings shall be liable to the duties
leviable thereon plus the surtaxes established in every case t by taking
into account whether the embroidery contains metallic threads or not.
Embroidery is distinguished from patterns woven in the tissue, as
the latter are destroyed by unraveling the weft of the tissue, while
embroidery is independent of the warp and weft and can not be
unraveled.
12. Metallic threads.-Tissues and trimmings containing metallic
threads, in whatever proportion, shall be liable to the duties leviable
thereon, plus the surtaxes established in every case.:
Tissues exclusively composed of metallic threads shall be dutiable
according to Class VII, plus the surtax leviable on the metal.
13. Made-lup articles.-Tissues 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 the duties leviable on the principal
component tissue on their most visible exterior part.
For the application of the corresponding surtaxes clothing and articles, half finished or basted, shall be considered as made-up articles and
clothing.
* Classes IV, V, and VI, group 2, Note II, Letter A.
t Classes IV, V, and VI, group 2, Note II, Letter B, and Class VII, group 2, Note
II, Letter A.
Classes IV, V, and VI, group 2, Note II, Letter C, and Class VII, group 2, Note II,
Letter b.
~ Classes IV, V, and VI, group 2, Note II, Letter I, and Class VII, group 2, Note
II, Letter C.




INSULAR TARIFF.


DISPOSITION FIFTH.
RULES APPLICABLE TO GOODS NOT SPECIALLY MENTIONED AND TC
ARTICLES COMPOSED OF SEVERAL MATERIALS.
1. Articles not enumerated in the tariff shall, for the application of
duty, be assimilated to those which they most closely resemble.
When an article presented for customs clearance 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 customs authorities to indicate the
number according to which such article is to be dutiable.
In such case the clearance shall be effected according to the number
so indicated.
2. Articles which, owing to their nature or for their application, are
composed of two or more materials or of different parts* shall, for the
total weight, be taxed according to the material chiefly determining
the value of the article.
3. In case of doubt as to which is the material chiefly determining
the value of an article, such article shall be dutiable according to the
most highly taxed component material.
4. When the mixture of different materials has been made with a
view of evading the payment of the duties of any specified number of
the tariff, the duties leviable on the article subject to the highest duty
shall always be collected.
DISPOSITION SIXTH.
REGULATIONS TO BE APPLIED IN LEVYING DUTY ON PACKAGES AND
RECEPTACLES-TARES.
1. Packages and receptacles capable of again being used to contain
goods or for other purposes shall be dutiable according to the corresponding number of the tariff, unless in case of goods dutiable on
gross weight, for which it is expressly provided that the weight of
packages or receptacles shall, for tariff purposes, be included in the
weight of the goods.
2. Packages and receptacles liable to higher duties than those established for their contents shall always be dutiable according to the number of the tariff to which they belong.
3. The following articles shall pay on gross weight, including packages
and receptacles:
Included in Class I:
Marble, jasper, and alabaster, in the rough or cut into flat blocks, slabs,
or steps.
Other natural or artificial stone, unwrought and in flat blocks, slabs,
or steps.
* As for instance, the handle of an implement and the implement itself, the glass
and frame of a mirror.




INSULAR TARIFF.


41


Included in Class I-Continued.
Earthy substances employed in industry or in the arts; cement, lime,
and gypsum.
Mineral pitch and tar; asphalts, bitumens, and schists.
Mineral oils of all kinds.
Ores.
Clay in coarse articles for building purposes, furnaces, etc.; also articles
of fire clay.
Large or small paving tiles of earthenware, cement, or stoneware,
ceramic tiles, glazed roofing tiles, and pipes.
Included in Class II:
All articles of cast iron, wrought iron, or steel set forth in groups 2 and
3 of Class II (excepting those comprised in Nos. 32, 33, 40, 43, 45,
(letters a and b), 46, 47, 48, 49, 50, 51, 52 (letters b, c, and d), 53, 54,
and 55).
Copper shavings; copper of first fusion and old copper, brass, etc.
Copper, brass, bronze, and other alloys of common metals in which copper enters, in ingots, bars, plates, pipes, railway chairs, sheets for
stoves and boiler-makers' work, partly wrought.
Mercury.
Nickel, aluminium, tin, zinc, lead, or other metals not specially mentioned, also all alloys of such metals, in pigs, ingots, bars, plates,
pipes, or wire.
Filings, shavings, scrap iron or steel, and other waste of common metals.
Scorian.
Included in Class III:
Oleaginous seeds, including copra or cocoanut.
Resins (except turpentine) and gums comprised in No. 82.
Extracts of licorice, camphor, aloes, and other like vegetable juices.
Tan bark.
Opium.
Vegetable and animal products enumerated in Nos. 86 and 87.
Natural colors in powder or in lumps.
Natural dyes.
Blacking.
Chemical products enumerated in Nos. 94 (excepting phosphorus), 96,
97, 98, 99, and 100 (letter a).
Vegetable oils mentioned in No. 105.
Crude oils and animal fats.
Wax, unmanufactured, and paraffin in the mass.
Fertilizers.
Glue, albumen, and gelatin.
Carbons for electric lighting.
Included in Classes 1 T 7  VI,, and VII:
Textile materials of all kinds, woolen, neither spun nor twisted.




42                      INSULAR TARIFF.
Included in Class VIII:
Paper pulp.
Included in Class IX:
Staves.
Ordinary wood in boards, beams, etc.; wood, planed or dovetailed, for
cases and flooring.
Fine wood for cabinetmakers, in boards, deals, trunks, or logs.
Casks or shooks, and wood prepared for the manufacture of hogsheads,
tierces, and barrels.
Lattice or fencing wood.
Charcoal, firewood, and other vegetable combustibles.
Cork, in the rough or in sheets.
Dill, vegetable hair, cane, osiers, fine straw, palm, heather, and esparto,
raw.
Included in Class X:
Furs, untanned hides and skins, hides tanned with the hair, and hides
tanned without the hair, comprised in No. 214.
Animal remains.
Included in Class XI:
All articles comprised in group 2.
Included in Class XII:
Jerked meat ("tasajo").
Fish, fresh, salted, smoked, or marinated.
Oysters of all kinds and shellfish, fresh or dried,
Rice in sacks.
Wheat and other cereals.
Flour of all kinds in sacks.
Pulse, dried.
Pot herbs and garden produce, fresh.
Carob beans, and seeds not specially mentioned.
Forage and bran.
Included in Class XTIII:
Sand-covered tarpaulins for vans; felt and tow, tarred or coated with
pitch.
Tobacco in cakes and snuff.
4. The undermentioned goods, if contained in a single package or
receptacle, shall likewise be dutiable on gross weight, including weight
of package or receptacle, and with no reduction for tare.
When packed in two or more receptacles, such goods shall be
weighed therewith, and the following allowance shall be made for tare:
Included in Class III:                             Tare-per cent.
Natural colors, prepared....................................................  17
Colors and dyes, artificial, in powder, lumps, or crystals......................  10
The same, prepared.......................................................  17
Varnish..... —..................-................. --- —.....-.............  15
Chemical products not specified (No. 102).................................  12




INSULAR     TARIFF.                             43
Included in Class III-Continued.                               Tare-per cent.
Common   soap..........................................................  6
Starch and fecule for industrial uses; dextrin and glucose..................   10
Gunpowder, explosive compounds, and miners' fuses (No. 115, letter a)........  10
Included in Class XII:
M eat in  brine........................... -...............................  10
Salt cod  and  stockfish......................................................  10
Olive  oil.....................................................................  10
5. The following goods shall be dutiable on gross weight, including
weight of all packages or receptacles, and shall be allowed the undermentioned tares:
Included in Class I:                                            Tare-per cent.
Marble, jasper, and alabaster, wrought into the articles mentioned in No. 1,
letters c and  d..........................................................  20
All other natural stones, also artificial stones wrought into the articles
classed under No. 2, letter b..................      12
Articles of gypsum, in cases or barrels.............................   30
Articles of gypsum, in hampers or otherwise packed.......................   16
Hollow glass and crystal ware of all kinds (excepting ordinary bottles):
In  cases or barrels...................................................  30
In crates, baskets, hampers, or otherwise packed........................  20
Ordinary bottles:
In  cases or barrels......................................................  20
In crates or otherwise packed...........................................   15
Flat glass and crystal of all kinds:
In  single  cases.....................................................  25
In double wooden cases.................................................    30
In any other package...............................................   20
Glass and crystal in fancy articles, etc.:
In a single receptacle.............................................    35
In two or more receptacles............................................      40
Earthenware or stoneware; faience and porcelain:
In cases or barrels.............................                           30
In hampers or otherwise packed.................................  16
Included in Class II:
Roughly manufactured articles comprised in Nos. 32, 40, 43, 45 (letter b), 46,
47, 52, 53, 54, 60 (letters a and b), 61, 62 (letter a), 64 (letter b), 66:
In cases or barrels......................................................  13
In  hampers.............................................................   7
In other packages or in bales...........................................    5
Finely manufactured articles comprised in Nos. 33, 45 (letter a), 48, 51, 55, 60
(letter c), 62 (letter b), 64 (letter a), 67, 75, 76, 77, and 78 (letter a):
In cases or barrels............................-.......................  18
In  hampers.............................................................  12
In other packages or bales..............................................  6
Included in Class III:
Spirits of turpentine.......................                        18
Phosphorus:
In tin-plate receptacles............................-...........  25
In cases or otherwise packed.....................................  35
Pharmaceutical products comprised in Nos. 100 (letter b), 103, and 104.......  20
Wax and other articles comprised in No. 108.................................   14
Perfumery and essences..-................................           20




44                            INSULAR     TARIFF.
Included in Class VIII:
Paper of all kinds:                                                  Tare —per cent.
In  cases.....................................................    10
In other packages or in bales.............................................  3
Included in Class IX:
Fine w ood, sawn in veneers.....6.........................     6
Ordinary wood, wrought, curved wood, wrought, and rods, and articles comprised in Nos. 194,196, and 197 (letter a):
In  cases................................................  20
In crates or otherwise packed....                                          10
Fine wood, wrought, comprised in Nos. 195 and 197 (letter b):
In  cases.................................................................  30
In other packages.......................................................  10
Cork, manufactured:
In  cases......................................................10
In other packages or in bales...-........................................   5
Furniture of osiers or other wickerwork comprised in No. 202:
In cases..-.......................25
In other packages or in bales........................................    10
Included in Class X:
Hides, curried, comprised in No. 215 (a, b, d, and e); saddlers' and harnessmakers' wares; feathers, except for ornament, and feather dusters:
In cases or barrels.................................................   15
In other packages or in bales..      -... -....................            6
Hides, curried, comprised in No. 215 (o); hides comprised in Nos. 216 and 217;
leather cut out for boots and shoes; gloves and manufactured articles comprised in No. 227:
In cases or barrels -.............-   -... —........-....-...... ----...-   18
In other packages or in bales............................................  8
Included in Class XII:
Pork, lard, and other goods comprised in Nos. 258 (letter b), 259, 260, 261, 262...  12
Other meat..........-......................................       12
Butter.............................................................            12
Salt cod and stockfish:
In cases or barrels....-...................................-.........    10
In sacks.....................................................            2
Rice in barrels.................................................            8
Flour in  barrels............ ---.............................     8
Fruits:
In cases or barrels..............................................    12
In baskets or other packages..............................,.....      8
Cocoa:
In  sacks................................................................  1
In double sacks.............................................      2
In ceroons...........................-...5.....................      5
Coffee:
In sacks                                                                     1
In  double sacks...............................................      2
In  barrels, casks,etc....................................................  10
Cinnamon:
In  cases or barrels..............................................       15
In  bales..................-.............................       4
Cinnamon, Chinese (" canelon "), and other spices comprised in No. 304:
In cases or barrels.15
In  sacks................................................................  1
In  double sacks.........................................................   2




INSULAR TARIFF.                           45
Included in Class XI —Continued.                        Tare-per cent.
Tea........................................................................  10
Vanilla.....................................................................  12
Alimentary preserves and other goods comprised in Nos. 282, 291, 292, 293, and
294...-...................................................................  15
Chocolate and bonbons:
In  cases or barrels......................................................  15
Otherwise  packed.......................................................  10
Eggs  -...............-.......................-......-  25
Pastes and feculwe for alimentary purposes...................................  10
Common biscuits......................................................  8
Fine biscuits................................................................  14
Cheese. —..-................................................................  12
Included in Class XIII:
Fans comprised in No. 319 (letter a)......................................  15
Cartridges with or without projectiles or bullets.............................  10
Varnished  cloth  or oilcloth..................................................  12
Toys and  games.............................................................  25
Articles of caoutchouc......................................................  20
Waterproof and caoutchouc tissues...........................................  10
6. All goods not enumerated in the foregoing lists or not included in
the above-mentioned cases shall be dutiable on net weight or according
to the basis stipulated in the respective numbers of the tariff; all
packages or receptacles containing such goods shall be separately liable
to the duties set forth in the corresponding numbers of the tariff.
7. Goods dutiable on gross weight entitled or not to tare allowance
shall always be taxed inclusive of the weight of all interior paper
wrappers, ribbons, envelopes, or packing.
8. When an article entitled to tare allowance is imported in bulk or
merely fastened by means of rope or hoops, or packed in paper, straw,
hay, or the like, no tare shall be deducted.
9. Goods dutiable on net weight shall pay together with the weight
of the paper wrappers, ribbons, envelopes, or immediate receptacles
other than the boxes or cases. Needles, pins, pens, and other articles
comprised in Nos. 49, 50, and 65 shall be excepted from   this rule, and
will be weighed together with the boxes if of cardboard.
Other boxes and cases, also boxes and cases containing other articles,
shall be dutiable according to the number of the tariff to which they
belong.
Goods affixed to cardboard, cards, or wood shall be dutiable together
with the weight of such package.
Twisted yarn of all kinds shall be dutiable together with the weight
of the bobbins.
10. When the same package contains two or more articles dutiable
on gross weight and paying different rates of duty, the highest taxed
article shall be dutiable together with the weight of all exterior packages, subject to deduction for tare, if any.
The other article or articles shall be dutiable separately, with no
allowance for tare.




INSULAR TARIFF.


11. When goods dutiable on gross weight and liable to the same
duty, but for which different tares have been established, are inclosed
in the same package, the lowest tare shall be deducted. Should part
of the goods be dutiable on gross weight without any allowance for
tare, no tare shall be deducted.
12. When the same package contains goods dutiable on gross weight
as well as other articles dutiable on net weight or otherwise than on
weight, all such articles shall pay separately, and. those dutiable on
gross weight must comply with the foregoing rules, save that no article
contained in the package shall be entitled to any tare allowance.
13. Packages containing mineral waters shall be dutiable according
to the following rules:
Cases containing bottles shall be dutiable according to No. 189 (letter
b) on 15 per cent of the gross weight of case and contents.
Bottles shall be dutiable according to No. 10, and for this purpose
bottles containing 70 centiliters or more shall be considered as weighing
720 grams each.
For smaller bottles and for flasks, except of glass, and for other
receptacles used for importing water, the weight shall be practically
ascertained, and such receptacles shall be dutiable according to the
numbers of the tariff in which classed.
14. Receptacles containing brandies and liquors shall be treated as
follows:
When the importation is effected in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a) on 14 per cent
of the gross weight if single, and on 20 per cent if double.
When the importation takes place in bottles or flasks and in wooden
cases or hampers, all such packages shall be dutiable according to the
number of the tariff in which they are included.
The cases shall be dutiable according to No. 189 (letter b) on 15 per
cent of gross weight.
The hampers shall be classed under No. 201 on 8 per cent of gross
weight.
For bottles or flasks, also for any other receptacle serving to import
alcohol, brandies, or liquors, the weight shall be practically ascertained,
and such receptacles shall be liable to the duties established in the
numbers of the tariff applicable thereto.
15. Receptacles containing wine shall be treated as follows:
When the importation is effected in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a) on 12 per cent
of gross weight if single, and on 18 per cent if double.
When the importation takes place in bottles or flasks packed in
wooden cases or hampers, all such packages shall be dutiable according to the number of the tariff in which they are classed.
The cases shall be dutiable according to No. 189 (letter b) on 15 per
cent of gross weight.




INSULAR TARIFF.


The hampers shall be classed under No. 201 on 8 per cent of gross
weight.
Commoun bottles containing claret, Burgundy, or like wines shall follow the regime of No. 10, and for this purpose shall be considered as
weighing 760 grams each.
Ordinary half bottles shall be considered as weighing 400 grams
each.
Ordinary champagne and similar bottles shall be considered as weighing 950 grams each.
Half bottles of the same description shall be considered as weighing
550 grams each.
For bottles and flasks of a shape different from the ordinary kind or
of an unknown capacity, also for any other receptacle used for importing wine, the weight shall be practically ascertained, and such receptacles shall be dutiable according to the number of the tariff applicable
thereto.
16. Receptacles containing beer or cider shall be treated as follows:
When the importation takes place in barrels or other casks, the
receptacles shall be dutiable according to No. 191 (letter a) on 18 per
cent of gross weight if single, and on 25 per cent if double.
When the importation is effected in bottles or flasks packed in wooden
cases or barrels, all such packages shall be dutiable according to the
number of the tariff in which comprised.
Exterior cases or barrels shall respectively be liable to the duty
prescribed in No. 189 (letter b) or in No. 191 (letter a) on 15 per cent of
gross weight.
For bottles or flasks, and likewise for all other receptacles used for
importing beer or cider, the weight shall be practically ascertained, and
such receptacles shall be dutiable according to the number of the tariff
to which they belong.
DISPOSITION SEVENTH.
ARTICLES PROHIBITED IMPORTATION.
1. Dynamite, gunpowder, and similar explosives, unless the importer
is able to produce a special authorization for landing issued to him by
the proper authorities.
2. Paintings, publications, figures, and all other objects offensive to
morality.
3. Artificial wine (other than medicinal wines of known composition)
and adulterated wines.








IMPORT RATES OF DUTY.
ABBREVIATIONS EMPLOYED1) IN THE TARIFF.
Disp.= General disposition.             S. T.= Special tare.
G. W.= Gross weight.                    Kil.= Kilograms.
N. W.= Net weight.                      Kilog. — Kilogram.
G. W.; T.= Gross weight or tare, as the  Hectog.= Hectogranm.
case may be.                          Hectol.= Hlectoliter.
T.-Tare.
Duties shall be paid in United States money, or in foreign gold coin, such as the
Spanish alphonsinos (centen) and the French lo0is, which will be accepted at the
following rates: Alphonsinos (25-peseta piece), $4.82; louis (20-franc piece), $3.86.
The following Spanish silver coins now in circulation in the island of Cuba shall
be received for customs at the following fixed rates in American money: Peso, 60
cents; medio peso, 30 cents; peseta, 12 cents; real, 6 cents; medio real, 3 cents.
Bronze and copper coins now current in the island of Cuba will be received at
their face value for fractional parts of a dollar in a single payment to an amount not
exceeding 12 cents (1 peseta).
The metrical system of weights and measures is in use in Cuba.
Importations from the United States are dutiable like other commodities.
CLASS I.-STONES, EARTHS, ORES, GLASS, AND CERAMIC PRODUCTS.
GROUP 1.-Stones and earths employed in building, arts, and manufactures.
1. Marble, jasper, and alabaster:
a. In the rough or in dressed pieces, squared or prepared for shaping,
G.W.................................................... 100 kil.. $0.50
b. Slabs, plates, or steps of any dimension, polished or not,* G. W.,
100  kil...........................................................  1.00
c. Sculptures, high and bas-reliefs, vases, urns, and similar articles for
house decoration, T. (Disp. VI, rule 5).................... 100 kil.. 3. 10
d. Wrought or chiseled into all other articles, polished or not, T. (Disp.
VI, rule 5)...............................................100 kil..  2.00
2. Stones, other, natural or artificial:
a. Slabs, plates, or steps, G. W.................................. do..50
b. Wrought into all other articles, T. (Disp. VI, rule 5)..........do.... 1.00
3. Earths employed in manufactures and arts: Cement, lime, and gypsum,
G. W..........................................................100 kil...60
4. Gypsum manufactured into articles:
a. Statuettes, T. (Disp. VI, rule 5)..............................do.... 3.00
b. Articles, other, T. (Disp. VI, rule 5).....................do...75
* Marble affixed to furniture shall be liable to the same duty as the furniture.
S. Doe. 254 ---4                                               4




INSULAR TARIFF.


GROUP 2. —Coal.
(See Free list.)
GROUP 3. —Schists, bitumens, and tteir derivatives.
Regime applicable to goods classed in the present group.
Whenever doubt arises as to the classification of the products enumerated in Nos.
6, 7, and 8, the customs officer must, before collecting duty, refer the matter to the
collector at the chief port.
In case of doubt as to the clearance of crude petroleum, a sample of this oil must
be taken and the following rules observed:
1. A sample of 200 cubic centimeters shall be taken from 50 cases or less or from 10
barrels or less comprised in the declaration and belonging to the same kind of goods.
2. These samples shall be mixed in a large receptacle, and, when the discharge is
terminated, 2 liters are taken therefrom and put into separate bottles, which are
sealed and furnished with labels signed by the customs employees and the interested
party. These bottles shall be forwarded to the customs chemical expert in order to
be assayed.
3. Immediately after this operation the goods shall be cleared and the corresponding duty applied, but the interested party shall always be bound by the results of
the analysis, and the clearance shall not be deemed definitive until that result be
known.
4. The samples must be assayed within one month, and the interested party has
the right to be present when the samples are opened and analyzed, provided that he
has inade a written request to this effect at the time of identifying the samples by
affixing his signature to the labels. He may also appeal to the collector at the chief
port from the reports of the experts.
5. Should the interested party in his appeal request that a new analysis be made,
this operation shall be effected at his expense if the decision of the customs be sustained. In contrary cases, the expenses shall be borne by the government.
6. In order that the government may always be enabled to know the nature of
products imported under the denominations comprised in the present group, the
customs must enter in their statistics and collection sheets the following different
kinds:
No. 6 of the tariff:
a. Tar and other liquid products, even thick.
b. Pitch, asphalts, schists, and other solid or pasty products.
2;o. 7 of the tariff:
a. Petroleum, crude.
b. Other crude oils which can be used in the preparation of illuminating
oils.
c. Oleonaphtha and the other products classed in this number.
No. 8 of the tariff:
a. Petroleum, refined.
b. (Other refined oils designed for illumination.
c. Benzine, vaseline, and other products comprised in this number.
6. Tar and mineral pitch, asphalts, bitumens, and schists, G. W..... 100 kil..$0.60
* The customs authorities must take special care that, under the denomination of
tar or mixtures containing tar, neither crude petroleum, oleonaphtha, nor oils derived
from schists are imported. rar must not contain, in appreciable proportions, volatile products or oils which might be extracted by means of distillation at 300~ centigrade. Under the name of asphalts or bitumens, impure paraffin or other products
mnust be included in No. 107 of Class III.
(Tow impregnated with pitch, tarred felts, and tarpaulins coated with sand, which
heretofore were dutiable according to this number, shall in future be comprised in
No. 327 of Class XIII.)




INSULAR TARIFF.                             51
7. Oleonaphtha, crude natural petroleum and crude oils derived from
schists, * t G. WV... —...................             100 kil.. $1.40
a. Crude petroleum to be used exclusively in the manufacture of illuminating gas and only at gas works in Cuba, said gas works to be subject to inspection by the customs authorities, and to be used for no
other purpose, provided that the importer gives such bond as may
be regarded necessary by the acting collector, G. W....... 100 kil... 70
8. Petroleum and other mineral oils, rectified or refined, intended for illumination; benzine, gasoline, and mineral oils not specially mentioned; vaseline, f G. W..................................100 kil..  4.70
a. A product from petroleum known under the name of cordage oil,
imported by and used exclusively for cordage works in their manufacture of rope and cordage, provided that the importation be made
at the direct demand of the president of the cordage company, and
that the latter submit their works at all times to the inspection of
the custom~ authorities, and that the importer give such bond as
may be regarded necessary by the acting collector, G. W...100 kil.. 2.35
GRouP 4.-Ores.
9. Ores, G. W..................................................... 100 kil...10
GROUP 5.-Crystal and glas8.
10. Common or ordinary hollow glassware; electric insulators, T. (Disp. VI,
rule  5)...................................................... 100  kil..  1.00
Common bottles of glass, intended to contain beer, rum, and sparkling
wines, manufactured with native fruit, and garrafones or demijohns and
siphons to contain mineral, carbonated, or seltzer waters, shall enjoy a
rebate of 60 per cent of the duties stipulated in this number, when imported
and declared in the custom-house by the manufacturers of said beverages.
11. Crystal, and glass imitating crystal: ~
a. Articles, cut, engraved, or gilt, T. (Disp. VI, rule 5).........100 kil.. 14. 00
b. Articles, other, T. (Disp. VI, rule 5)................do.... 7. 00. * For the collection of duty, the following shall be considered as(a) Crude oil derived from schists, those obtained from first distillation, distinguishable by their density of from 900 to 920 thousandths of a degree, or from 66 to
57j of the centesimal areometer, equal to from 24 degrees and 69 hundreths to 21
degrees and 48 hundredths Cartier.
(b) Crude and natural petroleum, that imported in the state in which found when
extracted from the well, and which has undergone no operation whatever whereby
the natural chemical composition is altered or modified. When gradually and continuously distilled up to a temperature of 300~ C., this petroleum must leave a residuumn exceeding 20 per cent of its primitive weight
t The residue from the distillation of petroleum, known under the name of gas oil,
imported direct by and for use in gas works, provided that the importation be
effected at the direct demand of the president of a company and that the latter
submit their works to the control of the collector of customs, is classed in this
number.
Crude mineral oils mixed with animal oils, as well as crude mineral oils mixed
with vegetable oils, when these oils are exclusively destined to lubricating machines,
are likewise dutiable according to this number.
t All petroleum and other mineral oils not having the properties described in the
note to No. 7 shall be considered as refined.
~ Decanters, glasses, tumblers, candlesticks, pillar lamps, and other articles for
table service and lighting, white or colored, are comprised in this number.




INSULAR TARIFF.


12. Plate glass and crystal:*
a. Slabs, paving or roofing, T. (Disp. VI, rule 5)............ 100 kil. $1.65
b. For windows or in other articles, provided they be neither polished,
beveled, engraved, nor annealed, T. (Disp. VI, rule 5).. —. 100 kil.. 3.40
c. Window glass set in lead and polished, or beveled plate glass, T.
(Disp. VI, rule 5)..........................................100 kil..  4.90
d. Articles, engraved or annealed, T. (Disp. VI, rule 5)........... do..... 9.80
13. Glass and crystal, tinned, silvered, or coated with other metals:
a. Common mirrors not exceeding 2 mm. in thickness, coated with red
or dark mercurial varnish, T. (Disp. VI, rule 5)..... 100 kil.. 10.00
b. Mirrors, other, not beveled, T. (Disp. VI, rule 5).......... do.... 15.00
c. Mirrors, beveled, T. (Disp. VI, rule 5)...-.........-do.... 18.00
14. Glass and crystal in statuettes, flower stands, and vases and similar articles
for toilet purposes and house decoration; spectacle and watch glasses;
imitations of precious or fine stones; enamel, t T. (Disp. VI, rule
5)..........................   -............kilog...56
15. Incandescent electric lamps, mounted or not............. hundred.. 2.50
GROUP 6.-Pottery, earthenware, and porcelain.
16. Bricks of clay, not glazed, for building purposes, furnaces, etc.; articles
of fire clay, G. W............................................ 100 kil...30
17. Roofing tiles of clay, not glazed, for building purposes, per square (10 by
10  feet)....................                           1.50
18. Slabs or conduits of clay, glazed or unglazed, cement or stoneware, G. W.
100  kil................................................50
19. Ceramic tiles of all kinds and glazed roofing tiles, per square (10 by 10 feet). 2.50
20. Hollow ware, glazed or not, of clay or stoneware:
a. Household and kitchen utensils, T. (D)isp. VI, rule 5)........100 kil..80
b. Dishes or other articles, provided that they be neither gilt, painted,
nor ornamented in relief, T. (Disp. VI, rule 5)........... 100 kil.. 5.50
c. Common bottles of earthenware, to contain beer, etc...-... do.... 1. 00
d. Articles, gilt, painted, or ornamented in relief, T. (Disp. VI, rule 5)
100 kil... —...-...........................-.....-... —. 5.60
21. Hollow ware or dishes of faience:
a. Neither painted, gilt, nor in relief, T. (Disp. VI, rule 5). —.. 100 kil_. 3. 50
b. Gilt, painted, or with ornaments in relief, T. (Disp. VI, rule 5)
100  kil.................................................  6.40
22. Hollow ware or dishes of porcelain:
a. Neither painted, gilt, nor in relief, T. (Disp. VI, rule 5)... 100 kil..  5.80
b. Painted, gilt, or with ornaments in relief, T. (Disp. VI, rule 5)
100 kil........................................................... 9.30
23. Statuettes, flower stands, and vases, high and bas-reliefs, articles for toilet
purposes and house decoration, of fine clay, faience, stoneware, porcelain, or bisque, T. (Disp. VI, rule 5).......    kilog...25
CLASS II.-METALS, AND ALL MANUFACTURES IN WHICH A METAL ENTERS
AS A PRINCIPAL ELEMENT.
GROUP 1.-Gold, silver, and platinum, and alloys of these metals.
24. Gold and platinum in jewelry or goldsmiths' wares, with or without precious stones or pearls; jewelry or wares of silver, with precious stones,
pearls, and seed pearls, not set, N. W...................... hectog.. 7.50
25. Gold or platinum wrought in articles, other, of all kinds, N. W... do.... 2.80
*Decanters, glasses, tumblers, candlesticks, pillar lamps, and other articles for
table service and lighting, white or colored, are comprised in this number.
t Separate and spare parts, forming an integral portion of lamps, chandeliers, or
bracket lamps, are dutiable according to this number.




INSULAR    TARIFF.                            53
26. Silver in ingots, bars, plates, sheets, or powder, N. W............. kilog.. $2.60
27. Jewelry or wares of silver, without precious stones or pearls, N. W. hectog.. 1.50
28. Silversmiths' wares, other, of all kinds, and plantinum in ingots, N. W.,
kilog.-....-......-.....-..  --.............................  8.00
29. Plate, N. W......................................................   kilog..  2.40
GROUP 2.-Cast iron (I).
(I) Articles of malleable cast iron are dutiable as manufactures of wrought
iron.
Cast iron:
30.    Pigs, G. W...........-......... ----..-..-. ----........... 100 kil..10
31.    Articles not coated or ornamented with another metal or porcelain,
neither polished nor turneda. Bars, beams, plates, grates for furnaces, columns, and pipes,
G. W.................................................   100  kil...50
b. Lubricating boxes for railway trucks and carriages, and railway
chairs, G. W............................... 100 kil...35
c. Articles, other, G. W..................................... do.-..75
Articles of all kinds not coated or ornamented with another metal or
porcelain, polished or turned, T. (Disp. VI, rule 5).......... 100 kil.. 1.20
33.    Articles of all kinds, enameled, gilt, tinned, or coated or ornamented
with other metals or porcelain, T. (Disp. VI, rule 5)........ 100 kil.. 2.30
GROUP 3.-l Wrought iron and steel.
34. Iron, soft or wrought, in ingots or "tochos; "  steel in ingots, G. W., 100
kil...................................-..-................................ 40
Wrought iron in a mass or prism free from dross shall be comprised in No. 36,
letter b.
In case of doubt, this iron shall be submitted to assay for determining its kind.
35. Wrought iron or steel, rolleda. Rails, G. W.................................... --- 100 kil...425
b. Bars of all kinds, including rods; t tires, hoops, and beams,
G. W...-.. ---..-................. ---- -----.100 kil...90
c. Bars of all kinds of fine crucible steel, 1 G. W.d................ 1.60
36. Sheets, rolleda. Neither polished nor tinned, of 3 millimeters and more in thickness, G. W...... _....................... 100 kil..  1.10
b. Neither polished nor tinned, of less than 3 millimeters in thickness, and hoop iron, G. W....................... -— 100 kil.. 1.20
c. Tinned and tin plate, G. W......-..................... do.... 1.50
d. Polished, corrugated, perforated, cold-rolled, galvanized or not,
and bands of polished hoop iron, G. W.. —. ---..-...   100 kil.. 1.30
"By "tochos" shall be understood rough wrought iron in a mass or prism, round
iron or iron in any other form, containing dross. (Wrought iron containing dross
has generally an unequal and rough surface.)
t The rods in question are iron or steel rods exceeding 8 millimeters in thickness
employed in the manufacture of iron wire.
Crucible steel is distinguished from bars and other pieces of iron or common steel
by its sharp edges. The surface is very smooth, of a bluish color, darker than that
of iron, and its fracture is close grained. (This steel is generally imported in round,
square, octagonal, triangular, or flat bars.)
S By hoop iron ("flejes") shall be understood unpolished flat bands or circles of
less than 3 millimeters in thickness.




54


INSULAR TARIFF.


37. Wrought iron and steel:
Cast in pieces, in the rough, neither polished, turned, nor adjusted,
weighing, eacha. 25 kil. or more, G. W................................... 100 kil.. $1. 00
b. Less than 25 kil., G. W...................................do....  1.35
38.   Cast in pieces, finisheda. Wheels weighing more than 100 kilograms, fish plates, chairs,
sleepers, and straight axles; springs for railways and tramways;
lubricating boxes, G. W......................  100 kil...60
b. Wheels weighing 100 kilograms or less; springs other than for
railways and tramways; bent axles and cranks, G. W..100 kil. 1.40
39.   Pipesa. Covered with sheet brass, G. W......................do.... 1.40
b. Other, galvanized or not, G. W..................do.... 1.40
40.   Wire, galvanized or nota. 2 millim. or more in diameter, T. (Disp. VI, rule 5)........do..... 1.00
b. More than J and up to 2 millim. in diameter, T. (Disp. VI, rule
5).-...........................................100  kil..  1.30
c. J millim. or less in diameter, and wire covered with any kind of
tissue, T. (Disp. VI, rule 5)...........................100 kil.. 1.60
41.   In large pieces, composed of bars or bars and sheets fastened by means
of rivets or screws; the same, unriveted, perforated, or cut to measure
for bridges, frames, and other buildings, G. W. -........... 100 kil.. 1. 80
42.   Anchors, chains for vessels or machines, moorings, switches, and signal
disks, G. W.................................................100 kil...80
42a. Anvils, T. (Disp. VI, rule 5)............................do.... 2.50
43.   Wire gauzea. Up to 20 threads per inch, * T. (Disp. VI, rule 5).......... 100 kil.. 2. 00
b. Of 20 threads or more per inch, T. (Disp. VI, rule 5) —. kilog...06
44.   Cables, fencing (barbed wire), and netting; furniture springs, G. W.,
100 kil......................................-..-...................... 1.00
45.   Tools and implementsa. Fine, for arts, trades, and professions, of crucible steel, T. (Disp.
VI, rule 5)..............................................100 kil..  8.00
b. Other, T. (Disp. VI, rule 5)............................do.... 2.50
46.   Screws, nuts, bolts, washers, and rivets; Parisian and similar tacks,
T. (Disp. VI, rule 5).......................................100 kil..  1.50
47.   Nails, clasp nails, and brads, T. (Disp. VI, rule 5).-.....do.... 1. 00
48. Buckles:
a. Gilt, silvered, or nickeled, T. (Disp. VI, rule 5)................ kilog..20
b.  Other, T. (Disp. VI, rule  5)..................................   do.....15
49. Needles, sewing or embroidering, pins, and pens; pieces of clockworks,
N. W. (Disp. VI, rule 9).........................................kilog...30
50. Crochet hooks and the like; hooks, hairpins, and surgical instruments,
N. W. (Disp. VI, rule 9)........................................kilog...30
51. Cutlery of all kinds; tailors' scissors; side arms and pieces for same, T.
(Disp. VI, rule 5)...............................................kilog...40
52. Firearms:
a. Barrels, unfinished, for portable arms, G. W.. ----.. ----...... do..25
b. Small arms, such as pistols and revolvers, also their detached parts,
T. (Disp. VI, rule 5).....................               kilog.. 1.00
* This basis represents one-half of the warp and woof threads comprised in a
square of one inch, i. e., of 23 millimeters.




INSULAR     TARIFF.                             55
52. Firearms-Continued.
c. Sporting guns: Muzzle-loading, and detached parts thereof, T. (Disp.
VI, rule 5)................................................. kilog..  $0. 60
d. Breech-loading, and detached parts thereof, T. (Disp. VI, rule 5),
kilog..........................................................  2.50
53. Manufactures of tin plate, T. (Disp. VI, rule 5)..................100 kil.. 4. 00
Wrought iron or steel:
54.   Articles of all kinds not specially mentioned, common, even coated with
lead, tin, or zinc, or painted or varnisheda. In which sheet predominates, T. (Disp. VI, rule 5)...... 100 kil.. 3.00
b. In which sheet does not predominate, T. (Disp. VI, rule 5).. do.... 2.00
55.   Articles of all kinds not specially mentioned, tine, i. e., polished, enameled, coated with porcelain, nickel, or other metals (with the exception of lead, tin, or zinc), or with ornaments, borders, or parts of
other metals, or combined with glass or earthenwarea. In which sheet predominates, T. (Disp. VI, rule 5)......100 kil.. 3.00
b. In which sheet does not predominate (Disp. VI, rule 5)....do....  3.00
GROUP 4.-Copper and alloys of common metals with copper (brass, bronze, etc.).
56. Copper scales, copper of first fusion, old copper, brass, etc., G. W..100 kil.. 3.00
57. Copper and alloys of copper: In ingots, G. W...................... do.... 4.00
58.     Rolled in bars of all kinds, G. W..............................do...  4. 50
59.     Rolled in sheets, G. W........................................do.... 5.00
60.     Wire, galvanized or nota. 1 millimeter and more in diameter, T. (Disp. VI, rule 5)....do.... 6. 00
b. Less than 1 millimeter in diameter, T. (Disp. VI, rule 5)....do.... 6. 00
c. Gilt, silvered, or nickeled, T. (Disp. VI, rule 5)............kilog...50
61.     Wire covered with tissues or insulating materials; conducting cables
for electricity over public thoroughfares,' T. (Disp. VI, rule 5),
100  kil..........................................................  7.50
62.     Wire gauzea. Up to 100 threads per inch,t T. (Disp. VI, rule 5)........100 kil.. 6.00
b. Of 100 threads or more per inch, T. (Disp. VI, rule 5).....kilog... 15
63.     Pipes, bearings, plates for fireplaces, and boiler makers' wares partially
wrought, G. W............................................  100 kil..  4.50
64.     Nails and tacksa. Gilt, silvered, or nickeled, T. (Disp. VI, rule 5)...........kilog.20
b. Other, T. (Disp. VI, rule 5)...............................do....   12
65.     Pins or pens, N. W. (Disp. VI, rule 9).........................do.60
Copper and alloys of copper:
66.     Articles not specially mentioned, varnished or not, T. (Disp. VI, rule
5)..........................................................kilog...20
67.     Articles, gilt, silvered, or nickeled, not specially mentioned, T. (Disp.
VI, rule 5)..............................            kilog...50
* By conducting cables for electricity shall be meant cables composed of one or
more wires of copper or any alloy of copper, whatever be their thickness, provided
that they be covered with an insulating wrapper, without taking into consideration
whether they are inclosed in pipes of iron or lead or strengthened with cordage or
iron or steel wire.
t This basis represents one-half of the warp and woof threads comprised in a
square of 1 inch, i. e., of 23 millimeters.




0 6                 ~~~INSULAR TARIFF.        
GROUP 5.-Other metals and their alloys'.
68.  Mercury, G. W-..........................kilog..- $0.20
Nickel, aluminium, and alloys having for a basis these metals:
69.   In lumps or ingots, G. W.........................100 kil.. 3. 00
Tin and alloys thereof:
70.   In lumps or ingots, G. W......................do.-. 4. 00
Zinc, lead, and other metals not specially mentioned, as well as their alloys:
71.   In lumps or i ngots, G. WXV....................100 kil.., 1. 00
Nickel, aluminium, and their alloys:
72.   In bars, sheets, pipes, and wire, G. W. --- ——.........do.. --- 7. 00
Tin and alloys thereof:
73.   In bars, sheets, pipes, and wire, G. W... --- —-------— do.... 7.00
Zinc, lead, and other metals:
74.   In bars, sheets, pipes, and wire, G. W...................  1.50
75. Tin hammered in thin leaves (tin foil) and capsules for bottles, T. (Disp.
VI, rule5)............................         kilog...04
Nickel, or aluminium, and their alloys:
76.   Articles of all kinds, T. (Disp. VI, rule 5)...............do.     50
Tin and alloys thereof (Britannia metal, etc.):
77.   Articles of all kinds, T. (Disp. VI, rule 5)...   do...     50
78. Zinc, lead, and other metals, and their alloys:
a. Articles, gilt, silvered, or nickeled, T. (Disp. VI, rule 5)......do....30
b. Articles, other, T. (Disp. VI, rule5)................do...       15
GROUP 6.- Wastes and scoria.
79. Filings, shavings, cuttings of iron or steel, and other wastes of cast iron or
from the manufacture of common metals, fit only for resmnelting, G. W.,
lO0 kil..15
80. Scoriw resulting from the smelting of ores, G. W..1.......I00 kil... 03
CLASS III.-SUBSTANCES EMPLOYED IN PHARMACY AND CHEMICAL INDUSTRIES, AND
PRODUCTS COMPOSED OF THESE SUnSTANCES.
GROUP 1.-Simiple drugs.
81. Oleaginous seeds, copra or cocoan uts, G. W..             100 kil.. $2. 00,82. Resinis and gums:
a. Colophany, pitch, and similar products, G. W -------— do...       50
b. Spirits of turpentine, T. (Disp. VI, rule 5)...........do.... 2. 50
a. Caoutchouc and gutta-percha, raw or melted in lumps, G. W...do.... 3.00
83. Extracts of licorice, camphor, aloes, and other similar vegetable juices,
G.W...............l --- —---------— 10kil.. 5.25
84. Tan hark, G. W...........................do.....25
85. Opium, G. W............................kilog.. 6.00
86. Other simple vegetable products, not specially mentioned, G. W.. 100 kil..- 2.75
87. Animal products eaiployed in medicine, not specially mentioned, G. W.;
lO0 kil.................................                         1.80
88. Natural colors, in powder or in lumps (ochiers, etc.), G. WV. 100 kil... 60
Gnoup 2.-Colors8, dyes, and viarnishes.
89. Artificial colors of metallic bases:
a. In powder or lumps, G. W.; T. (Disp. VI, rule 4)........100 kIl.. 2.55
b. Prepared in the paste, oil1, or water; also lead or colored pencils, G.
W.; T. (Disp. VI, rule 4)..................100 kil.. 5.00




INSULAR TARIFF.                              57
90. Other artificial colors, in powder, crystals, lumps, or paste, G. W.; T.
(Disp. VI, rule  4)-.......................kilog..        $0.25
91. Natural dyes:
a. Woods, barks, roots, etc., for dyeing, G. W   -.........100 kil-.20
b. Madder, G. W --- —------------------— do.... 4.50
c. Indigo and cochineal, G. W-..................kilog. -.20
92. Artifieial dyes:
a. Extracts from logwood, archil, and other dyeing extracts, G. W.; T.
(Disp. VI, rule 4)-...100 kil..- 5.00
b. Writing, drawing, or printing inks, G.W.; T. (DispYVI, rule 4). do.... 3.00
a. Colors derived from coal, G. W.; T. (lDisp. VI. rule 4)......kilog... 20
93. Varnish, G. W.; T. (Disp. VI, rule 4 —...............100 kcil. 7.50
94. Blacking, G. W..........................do....  3.00
GRoup 3.-Chemical and pharmaceuttical proditcts.
95. Simple bodies:
a. SlhrG.W10kl. 15
b. Bromine, boron, Iodine, and phosphorus. Phosphorus, T. (Disp. VI,
rule 5); other, G. W-....................kilog..18
96. Inorganic acids:
a. Hydrochloric, boric, nitric, and sulphuric, also aqua regia, G. W.,
100 kil...30
b. LqicabncaiN           V10kl5.00
c. Other, G.W-.........................do..      5.00
97. Organic acids:
a. Oxalic, citric, tartaric, and carbolic, G. W..do..            1. 00
b. Oleic, stearic, and palmetic, G. W-...............do.. -       1.40
c. Acetic, G. W-.........................d              o..  6.00
d. Other, G.W..........................do.. 5.00
98. Oxides and oxyhydrates: Of ammoniac, potash, and other. caustic and
barilla alkalies, G. W..10kil..25
99. In-organic salts:
a. Chloride of sodium (common salt), G. W..o                      50
b. Chloride of potassiuni; sulphates of soda, iron, or magnesia; carbonate of magnesia; alum, G. W...............100 kil..45
c. Sulphate of ammoniac; phosphates and snperphosphates of lime;nitrate of potash and soda, G. W.                   100 kil..03
d. Other salts of ammoniac, salts of copper, chloride of lime, sulphate of
potash, hyposulphite of soda and borax G. W....... 10kil..75
e. Chlorates of soda and potash, G. W..............do..         1.80
100. Organic salts:
a. Acetates and oxalates, G. W........do..                      2.50
b. Citrates and tartrates, T. (Disp. VI, rule 5)..........do.    3.00
1.01, Alkaloids and their salts; chlorides of gold and silver, N. W... kilog  6.75
102. Chemical products not specially mentioned, ~ G. W.; T. (lDisp. VI, rule 4),
kilog..................................015
103. Pills, capsules, medicinal dragees, and the like,* T. (Disp. VI, ride 5),
kilog.......................25
104. Pharmaceutical products not specially mentioned, IT. (Disp. VI, rule 5),
kilog...................................10
'The products or substances comprised in Nos. 102, 103, and 104 shiall be examined
by chemical experts, who must sign the declarations simultaneously with the customns employees.




INSULAR TARIFF.


GRouP 4.-Oils, fats, wax, and their derivatives.
105. Vegetable oils:
a. Solid (cocoanut, palm, etc.), G. W......................... 100 kil. - $2.50
b. Liquid, except olive oil, G. W...............................do.... 3.00
106. Crude oils and animal fats:
a. Cod-liver oil and other medicinal oils, not refined, G. W.....-. do... 1.47
b. Glycerin, olein, stearine, and spermaceti, crude, G. W........do.... 1.40
c. Other crude oils and fats, G. W.............................. do....50
107. Mineral, vegetable, or animal wax, unwrought, and paraffin in lumps, G.
W...........................................................100  kil..  2.50
108. Articles of stearin and paraffin, wax of all kinds, wrought, T. (Disp. VI,
rule  5)......................................................  100  kil..  2.40
109. Common soap, G. W.; T. (Disp. VI, rule 4).......................do.... 1.50
110. Perfumery and essences, T. (Disp. VI, rule 5)....................  kilog...20
GROUP 5.- Various.
111. Artificial or chemical fertilizers, G. W.......................... 100 kil...05
112. Starch and feculae for industrial uses; dextrin and glucose, G. W.; T.
(Disp. VI, rule 4)............................................100  kil..  1.40
113. Glues, albumens, and gelatin, G. W................................do... 3.90
114. Carbons prepared for electric lighting, G. W............ do.... 3.00
115. Gunpowder and explosives:
a. Gunpowder, explosive compounds, and miners' fuses, G. W.; T. (Disp.
VI, rule 4)........................................... 100  kil..  4.00
b. Gunpowder, sporting, and other explosive not intended for mines, *
N. W.........................................kilog...20
CLASS IV.-COTTON AND MANUFACTURES THEREOF.
GROUP 1.-Cotton in the wool and yarns.
116 Cotton in the wool and cotton waste,t G. W.................... 100 kil.. 1.00
117. Cotton yarn and thread for crotcheting, embroidering, and sewing,t including the weight of reels, N. W. (Disp. VI, rule 9)............. kilog...33
GROUP 2.-Tissues.
NOTE I.-When the tissues included in the numbers of this group contain
an admixture, they shall, according to kind, be liable to the following surtaxes (see Disp. IV):
1. Cotton tissues containing threads of hemp, jute, linen, ramie, or pita
shall be liable to a surtax of 15 per cent of the duties applicable thereto, provided that the number of these threads of hemp, jute, linen, ramie or pita,
counted in the warp and weft, does not exceed one-fifth of the total number
of threads composing the tissue.
When the number of threads of hemp, jute, linen, ramie, etc., exceeds one*A11l gunpowder intended for any kind of firearms, capable of passing through a
metallic riddle with round holes of 2. millimeters in diameter, shall be considered
as sporting.
t Cotton yarn and threads of less than 20 centimeters in length shall be considered
as waste of spun cotton.
t Yarns and threads combined in any proportion with threads of common metal
shall follow the r6gime of No. 163, Class VII.




INSULAR TARIFF.


fifth of the total, the tissues shall be subject to the corresponding duties of
Class V.
2. Cotton tissues containing threads of wool, flock wool, hair or wastes of
these materials, shall be liable to a surtax of 35 per cent of the duties applicable thereto, provided that the number of threads of wool, flock wool, hair
or their wastes, counted in the warp and weft, does not exceed one-fifth of the
total number of threads composing the tissue.
When the number of threads of wool, flock wool, hair or their wastes exceeds
one-fifth of the total, the tissues shall be subject to the corresponding duties
of Class VI, as tissues mixed with wool.
3. Cotton tissues containing threads of silk or floss silk shall be liable to a
surtax of 70 per cent of the duties applicable thereto, provided that the number of silk or floss-silk threads, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the tissue.
When the number of threads of silk or floss-silk exceeds one-fifth of the total,
the tissues shall be subject to the corresponding duties of Class VII.
The provisions of this note shall not apply to knitted stuffs, tulles, lace,
blondes, and tulles for borders (see Disp. IV, rule 6), to ribbons (Disp. IV, rule
7), or to trimmings (Disp. IV, rule 7).
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes (see Disp. IV):
(a) Tissues, broch6s, or woven like brocades with silk or floss silk shall be
liable to the duties leviable thereon plus a surtax of 35 per cent.
(b) Tissues embroidered by hand or by machine after weaving or with application of trimmings shall be liable to the duties leviable thereon plus a surtax
of 30 per cent.
Should the embroidery contain threads, purl, or spangles of common metals
or of silver, the surtax shall amount to 60 per cent of the duties applicable to
the tissue.
When the threads, purl, or spangles are of gold, the surtax shall be 100 per
cent.
(c) Tissues and trimmings containing threads or purl of common metals or
silver shall be liable to a surtax of 50 per cent of the duties leviable thereon.
When the threads or purl are of gold, the surtax'shall amount to 100 per
cent.
(d) Tissues entirely or partially made up into sacks shall be liable to the
duties applicable thereto plus a surtax of 15 per cent.
Shawls called "mantones" and "pailolones," traveling rugs, counterpanes,
sheets, towels, tablecloths and napkins, mantles, veils, shawls, hemmed fichus
and handkerchiefs shall, for the making up, be liable to a surtax of 30 per cent
of the duties leviable thereon.
Other made-up articles, wearing apparel, and clothing of all kinds, finished,
half finished, or simply basted, shall, for their total weight, be liable to the
duties leviable on the principal component tissue on their most visible exterior
part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment of
the surtax for making up.
118. Tissues, plain and without figures, napped or not, weighing 10 kilograms or
more per 100 square meters, unbleached, bleached, or dyed, having:
a. Up to 9 threads, N. W..........................   kilog.. $0. 13
b. From 10 to 15 threads, N. W.....................-1.....17
c. From 16 to 19 threads, N. W....................do.....23
d. 20 threads or more, N. W................................... do....35
119 a. The same tissues, printed or manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 30 per cent, N. W.




INSULAR     TARIFF.
119. Tissues, plain and without figures, napped or not, weighing less than 10
kilograms per 100 square meters, unbleached, bleached, or dyed, having:
a. Up to 6 threads, N. W........................kilog.. $0.15
b. From 7 to 11 threads, N. W....-.......................... do...20
c. From 12 to 15 threads, N. W................................do.....27
d. From 16 to 19 threads, N. W................................ do.....37
e. 20 threads or more, N. W................................... do.....50
119 a. The same tissue, printed or manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 40 per cent, N. W.
120. Tissues, twilled or figured on the loom, napped or not, weighing 10 kilograms or more per 100 square meters, unbleached, bleached, or dyed,
having:
a. Up to 6 threads, N. W...................................... kilog.-.15
b. From 7 to 11 threads, N. W...............do....-18
c. From 12 to 15 threads, N. W.......................do. -..20
d. From 16 to 19 threads, N. W................................. do.....3 2
e. 20 threads or more, N. W.............................. do...42
120 a. The same tissues, printed or manufactured with dyed yarn:
Dutiable as the tissue, with a surtax of 30 per cent, N. W.
121. Tissues, twilled or figured on the loom, napped or not, weighing less than
10 kilograms per 100 square meters, unbleached, bleached, or dyed,
having:
a. Up to 6 threads, N. W.....................................kilog...18
b. From 7 to 11 threads, N. W.................................do.....23
c. From 12 to 15 threads, N. W.............................. do.....32
d. From 16 to 19 threads, N. W................................do...43
e. 20 threads or more, N. W.............................. do...55
121 a. The same tissues, printed or manufactured with dyed yarns:
Dutiable as the tissues, with surtax of 40 per cent, N. W.
122. Tissues for counterpanes, N. W.................................do.24
123. Piqu6s of all kinds, N. W..............................do..45
124. Carded tissues:
a. Unbleached, half bleached, or dyed in the piece, N. W. —. do....08
b. Bleached, priited, or manufactured with dyed yarns, N. W... do....20
125. Velvety tissues, such as corduroys and velveteens; three-ply plush tissues,
cut or not, N. W......................................... kilog...47
126. Knitted  goods, even  with  needlework  *............................do.....30
a. Undershirts and drawers of simple finish or rough sewing, N. W.,
kilog........................................................... 70
b. Undershirts and drawers of double sewing or fine finish, N. W.,
kilog............................................................80
c. Stockings, socks, gloves, and other small articles of simple finish or
rough sewing, N. W..................................... kilog...70
d. Stockings, socks, gloves, and other smlall articles of double sewing
or fine finish, N. W....................................... kilog...90
127. Tulles: t
a. Plain, N. W..................................................do....70
b. Figured or embroidered on the loom, N. W.................. do... 92
128. Lace, blondes, and tulle for borders of all kinds, t N. W............ do.. 1.47
Knitted goods, mixed with other vegetable fibers, wool, silk, or floss silk, shall
respectively be dutiable according to the corresponding numbers of Classes VI VI,
and VII. (See Disp. IV, rule 6.)
t When these articles are mixed in any proportion with linen or silk, they shall
respectively be included in the corresponding numbers of Classes V and VII. (See
Disp. IV, rule 6.)




INSULAR TARIFF.                             431
129. Carpets of cotton, N. W-......................kilog - - $0. 15
130. Tissues called tapestry, for upholstering furniture and for curtainis manufactured with dyed yarns; table covers and counterpanes of the same
kind, N. W-...........................kilog..32
131. Wicks for lamps and candles, N. W-do...-                            15
132. Trimmings of cotton; ribbons and galloons, 't N. W.. -     do.-.    52
CLASS V.-HEmp, FLAX, PITA, JUTE,, AND OTHER VEGETABLE FIBERS AND THEIR
MANUFACTURES.
GRiiup~ 1.-Rawv and 8puin.
133. Twisted yarns of two or more ends (including the weight of the i-eels); 
also the fibers of abaca, heniquen, pita, j ute, and other vegetable fibers,
prepared for spinning, not otherwise provided for, N. W. (Disp. VI, rule
9) -----------------------------— kilog.. $0. 10
133a. Bags for sugar.-   ---------- ----------— 100 kiL.. 2.00
134. Rope and cordage:
a. Twine or rope yarn and cord of hempl, not exceeding 3 millimeters in
thickness, G. W-.....................100 kil-. - 6.00
b. Cordage and rope-makers' wares of hemip, exceeding 3 millimeters in
thickness, N. W --------------------— 100 kil. - (i. 00
C. Cordage and rope-makers' wares of abaca, heniquen, pita, jutce, or
other fibers, N. W  —...................... 100 kil..      6.00
GuOUP 2.-Tissues.
NOTE 1.-When the tissues included in the numbers of' this group contain
an admixture, they shall, according to kiad, be liable to the following stirtaxes. (See Disp. IV):
1. Tissues of hemp, jute, linen, ramie, or pita containing threads of wool,
flock wool, hair, or their wastes shall be liable to a surtax of 40 per cent of
the duties applicable thereto, provided that the number of these threads of
wool, flock wool, hair, or their wastes, counted in the warp and welft, does not
exceed one-fifth of the total number of threads composing the tissue.
When the number of threads of wool, flock wool, hair, or their wastes exceeds
one-fifth of the total, the tissues shall be subject to the corresponding duties
of group 2, Class VJ, as tissues mixed with wool.
2. Tissues of hemp, jute, linen, rantie, or pita containing threads of silk or
floss silk shall be liable to a surtax of 60 per cent of the duties applicable
thereto, provided that the nu mber of these threads of s ilk or floss silk, counuted
in the warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of the total,
the tissues shall be subject to the corresponding dnties of Class VII.
3. Tissues of cotton cointaining, an admixture of hemp, linen, ramie, jute, or
other vegetable fibers, and at same time threads of silk or floss silk, shall be
dutiable according to the corresponding numbers of this group (see Disp. IV,
'See Disp. IV, rules 9 and 13.
tRibbons and galloons containing in any proportion threads of other vegetable
fibers, wool or silk, shall respectively be subject to the corresponding numbers of
Classes V, VI, and VII. (See Disp. IV, rule 7.)
t Yarns and threads combined i~n any proportion with threads of common mnetal
shall follow the r~gime of g~lo. 163, Class VII.




62                          INSULAR TARIFF.
rule 4, letter b), with a surtax of 60 per cent, provided that the number of
silk or floss-silk threads, counted in the warp and weft, does not exceed onefifth of the total number of threads composing the tissue.
When the number of threads of silk or floss silk exceeds one-fifth of the
total, the tissues shall be subject to the corresponding duties of Class VII.
The provisions of this note shall not apply to knitted stuffs, tulles, lace,
blonde and tulles for borders (see Disp. IV, rule 6), to ribbons (Disp. IV, rule
7), or to trimmings (Disp. IV, rule 8).
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes (Disp. IV):
(a) Tissues, broches, or woven like brocades with silk or floss silk, shall be
liable to the duties leviable thereon, plus a surtax of 30 per cent.
(b) Tissues embroidered by hand or by machine after weaving or with application of trimmings shall be liable to the duties leviable thereon, plus a surtax of 30 per cent.
Should the embroidery contain threads, purl, or spangles of common metals
or of silver, the surtax shall amount to 60 per cent of the duties applicable to
the tissue.
When the threads, purl, or spangles are of gold, the surtax shall be 100 per
cent.
(c) Tissues and trimmings containing threads or purl of common metals or
silver shall be liable to a surtax of 50 per cent of the duties leviable thereon.
When the threads or purl are of gold, the surtax shall amount to 100 per
cent.
(d) Tissues entirely or partially made up into sacks shall be liable to the
duties applicable thereto, plus a surtax of 15 per cent.
Sheets, towels, tablecloths and napkins, mantles, veils, shawls, hemmed
fichus and handkerchiefs shall, for the making up, be liable to a surtax of 30
per cent of the duties leviable thereon.
Other made-up articles, wearing apparel and clothing of all kinds, finished,
half-finished, or simply basted, shall, for their total weight, be liable to the
duties leviable on the principal component tissue on their most visible exterior part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment of
the surtax for making up.
135. Tissues of hemp, linen, ramie, jute, or other vegetable fibers, not specially mentioned, plain, twilled, or damasked, weighing 35 kilograms or more per 100 square meters, unbleached, half bleached, or
dyed in the piece, having:
a. Up to 5 threads, N. W........100 kil-. $2.00
b. From  6 to 8 threads, N. W...................................kilog...05
c. 9 threads or more, N. W...................................... do.....08
135a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 15 per cent, N. W.
135b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 25 per cent, N. W.
136. Tissues, plain, twilled, or damasked, weighing from 20 to 35 kilograms
per 100 square meters, unbleached, half bleached, or dyed in the
piece, having:
a. Up to 5 threads, N. W..............................-... kilog.. 06
b. From  6 to 8 threads, N. W.....................................do.....08
c. From 9 to 12 threads, N. W.................................. do.....12
d. From 13 to 16 threads, N. W..................................do-...16
e. 17 threads or more, N. W..................................... do...20
136a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 25 per cent, N. W.




INSITLAR TARIFF.


136b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 40 per cent, N. W.
137. Tissues, plain, twilled, or damasked, weighing from 10 to 20 kilograms
per 100 square meters, unbleached, halt bleached, or dyed in the piece,
having:
a. Up to 8 threads, N. W.................................... kilog.. $0.08
b. From 9 to 12 threads, N. W................................do...-12
c. From 13 to 16 threads, N. W............................... do.... 18
d. From 17 to 20 threads, N. W.... —....-......................do.-...25
e. 21 threads or more, N. W...................................do.-.-  35
137a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 30 per cent, N. W.
137b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 50 per cent, N. W.
138. Tissues, plain, twilled, or damasked, weighing less than 8 kilograms per
100 square meters, unbleached, half bleached, or dyed in the piece,
having:
a. Up to 8 threads, N. W..................-.......kilog...10
b. From 9 to 12 threads, N. W................................do....14
c. From 13 to 16 threads, N. W............................... do...  20
d. From 17 to 20 threads, N. W............................... do.35
e. 21 threads or more, N. W................................ do -..60
138a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 30 per cent, N. W.
138b. The same tissues, manufactured with dyed yarns:
'     Dutiable as the tissue, with a surtax of 50 per cent, N. W.
139. Velvets and plushes of linen, jute, etc., N. W..-................. —. kilog...20
140. Knitted goods of linen or hemp, mixed or not with cotton or other vegetable fibers, even with needlework: *
a. In the piece, jerseys or drawers, N. W.....................kilog...80
b. Stockings, socks, gloves, and other small articles, N. W....do.... 1.00
141. Tulles: t
a. Plain, N.VW...............................................do..-.60
b. Figured or embroidered on the looim, N. W.................do....75
142. Lace, blonde, and tulles for borders, N. W........................ do.......  2.00
143. Carpets of jute, hemp, or other vegetable fibers without admixture of wool,
N. W.-..............................kilog...05
144. Tissues called tapestry for upholstering furniture and for curtains, mixed
or not with cotton, figured or damasked, provided they be manufactured
with yarns dyed prior to being woven; table covers and counterpa]les
of the same kind, N. W.. —......... —...... —.......... kilog...28
145. Trimmings of hemp, jute, linen, ramie, etc.; ribbons and galloons, t ~
N. W.......................................................... kilog...40
CLASS VI.-WOOL, BRISTLES, HIAIR, HORSEHIAIR, AND THEIR AMANUFACTUIRES.
GROUP 1.-lRaw and sp)ln.
146. Bristles, hair, and horsehair....................... per cent ad valorem..  40
147. W ool, raw.................. —..................    40
Knitted goods containing an admixture of wool, silk, or floss silk shall, respectively, be dutiable according to the corresponding numbers of Classes VI and VII.
(See Disp. IV, rule 6.)
t When such goods are mixed with silk, they shall be subject to the corresponding
number of Class VII. (See Disp. IV, rule 6.)
' See Disp. IV, rules 8 and 12.. Ribbons and galloons containing in any proportion threads of wool or silk shall,
respectively, be liable to the corresponding numbers of Class VII. (See Disp. IV,
rule 7.)




INSULAR TARIFF.


148. Woolen yarn, unbleached, bleached, or dyed, single or twisted, per cent
ad valorem..-................................................ 40
Woolen yarns mixed with silk shall be liable to the following surtaxes:
When containing up to one-fifth of silk.......per cent ad valorem..  22
When containing up to two-fifths of silk.....................do...  50
When containing three-fifths or more of silk the yarns shall be
dutiable as untwisted silk.
GROUp 2.-Tissues and fulled stuffs.
NOTE I.-When the tissues comprised in this group are mixed, they
shall, according to kind. be liable to the following surtaxes (see Disp.
IV):
1. Tissues of wool or hair containing threads of silk or floss silk shall
be liable to a surtax of 45 per cent of the duties applicable thereto,
provided that the number of silk or floss-silk threads, counted in the
warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the tissues shall be subject to the corresponding duties of Class VII.
2. Tissues containing an admixture of wool and cotton, or of wool and
other vegetable fibers, and at the same time threads of silk or floss silk,
shall be dutiable according to the corresponding numbers of this group
(Disp. IV, rule 4, letter a) with a surtax of 45 per cent, provided that
the number of silk or floss-silk threads, counted in warp and weft, does
not exceed one-fifth of the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of the
total, the tissue shall be subject to the corresponding duties of Class VII.
The provisions of this note shall not apply to knitted stuffs, tilles,
lace, blonde, and tulles for borders (see Disp. IV, rule 6), to ribbons
(Disp. IV, rule 7), or to trimmings (Disp. IV, rule 8).
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes (Disp. IV):
zA. Tissues, broches, or woven like brocades with silk or floss silk, shall
be liable to the duties leviable thereon, plus a surtax of 20 per cent.
B. Tissues embroidered by hand or by machine after 'weaving or with
application of trimmings shall be liable to the duties leviable thereon,
plus a sirtax of 40 per cent.
Should the emlbroidery contain threads, purl, or spangles of common
metals or of silver, thie surtax shall amount to 60 per cent of the duties
applicable to the tissue.
When the threads, purl, or spangles are of gold, the surtax shall be
of 100 per cent.
C. Tissues and trimmings containing threads or purl of common metals
or silver shall be liable to a surtax of 50 per cent of the duties leviable
thereon.
When the threads or purl are of gold, the surtax shall amount to 100
per cent.
D. Shawls, including those called "mantones " andl " paiolones,"
fichus, horse cloths or blankets, traveling rugs, bed covers, counterpanes
or bordered blankets (even when the border consists of a silk ribbon,
provided the latter be not more than 2 centimeters in width) shall for
the making up, be liable to a surtax of 30 per cent of the duties leviable
thereon.
On other made-up articles, wearing apparel and clothing of all kinds,
finished, half finished, or simply basted, shall, for their total weight, be




INSULAR TARIFF.


liable to the duties leviable on the principal component tissue on their
most visible exterior part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment of the surtax for making up.
149. Swanskin of pure or mixed wool ---............. per cent ad valorem..  40
150. Baizes:
a. Of pure wool................. --- —.... ---............ do....  40
b. Of mixed  wool.............................do....   40
151. Flannels, white or colored, for underclothing:
a. Of pure wool..............................do....    40
b. Of mixed wool.-..............-.................... do....  40
152. Blankets or counterpanes of wool, pure or mixed with other materials:
a. Gray blankets ( " pardas ")...........-... per cent ad valorem..  40
b. Other..-............. —..... —................ do....  40
153. Astrakhans, plushes, and velvets of wool, pure or mixed.......... do....  40
154. Cloths and other tissues not specially mentioned, of wool, hair, or flock
wool, comprised or not in drapery, weighing per square meter:
300 grams or more:
a. Of wool, hair, or flock wool, pure........per cent ad valorem...  40
b. Of wool or hair, mixed.-................................do....  40
155.    From 175 to 300 grams:
a. Of wool, hair, or flock wool, pure.. —....-.................. do....  40
b. Of wool or hair, mixed......-..........................do....  40
156.    Less than 175 grams:
a. Of wool, hair, or flock wool, pure.......................do....  40
b. Of wool or hair mixed........................-.........  do....  40
157. Tissues of bristle or horsehair, with or without an admixture of cotton or
other vegetable fibers......................... per cent ad valorem  40
158. Knitted stuffs, with or without an admixture of cotton or other vegetable
fibers, even with needlework:'
a. In the piece, jerseys or drawers.............. per cent ad valorem..  40
b. In stockings, socks, gloves, and other small articles........ do....  40
159. Carpets of wool, pure or mixed with other materials:
a. W ith  uncut pile.. —..... —...................................- do....  40
b. Plushy  or with  cut pile......................................do....  40
160. Tissues called tapestry, for curtains and upholstering furniture, of wool,
pure or mixed with cotton or other vegetable fibers, even figured or
damasked, weighing more than 350 grams per square meter; table covers and counterpanes of the same kind........... per cent ad valorem -.  10
161. Felts of wool, pure or mixed.................................do....  40
162. Trimmings of wool; ri bbons and galloons t t...................... do....  40
CLASS VII.-SILK AND MANUFACTURES OF SILK.
GROUP I.-Yarns.
163. Silk and floss silk, spun or twisted, in skeins ~.....per cent ad valorem..  50
164. Silk on reels, including weight of the reels (Dlisp. VI, rule 9).  do....  50
* Knitted goods containing an admixture of silk shall be dutiable according to the
corresponding numbers of Class VII. (See Disp. IV, rule 6.)
t See Disp. IV, rules 8 and 12.
+ Ribbons and galloons containing in any proportion threads of silk shall hie dutiable according to the corresponding numbers of Class VII (Disp. IV, rule 7).
S Yarns and threads of all kinds of vegetable fibers combined in any proportion
with threads of common metal shall be dutiable according to this number. Those
combined with gold or silver shall be subject to the corresponding numbers of
group 1, Class II.
S. Doe. 254 ---5




66                         INSULAR TARIFF.
GiROUP 2.-Tis8e81.
NOTE I.-The tissues comprised in this group shall be considered as
pure silk tissues when the number of silk or floss-silk threads, counted in
the warp and weft, exceeds one-half of the total nunmber of threads composing the tissue. (Disp. IV, rule 5.)
This rule shall not apply to knitted stuffs, tulles, lace, blondes, and
tulles for borders, or to ribbons or galloons not exceeding 15 centimeters
in width. Such goods shall be considered as mixed silk tissues and
dutiable according to the corresponding numbers of the tariff; when
containing threads of cotton or othier vegetable fibers, wool or flock
wool, whatever be the proportion of such threads in the mixture. (Disp.
IV, rules 6 and 7.)
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes. (See
Disp. IV):
A. Tissues embroidered by hand or by machine after weaving, or with
applicationi of trimmings, shall he liable to the duties leviable thereon,
plus a surtax of 50 per cent.
Should time embroidery contain threads, purl, or spangles of common
metals or of silver, the surtax shall amount to 60 per cent of the duties
applicable to the tissue.
When the threads, purl, or spangles arc of gold, the surtax shall, he 100
per cent.
-B. Tissues and trimmings containing threads or purl of common metals
or silver shall be liable to a surtax ot 50 per cent of the duties le-viable
thereon.
When the threads or purl are of gold, the surtax shall amounlt to l1t)
per cent.
C. Shawls called "1mantones," handkerchief's of manila hemp, blankets, counterpanes, shawls, veils, mantles, hemmed tichus, and handkerchiefs shall, for the making up, be liable to a surtax of 30 per cent of
the duties leviable thereon.
Other made-up articles, wearing apparel and clothing of all kinds,
fnsehalf finished, or simply basted, shall, for their total weight, he
liable to the duties leviable on the principal componenit tissue onl their
most visible exterior part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment of the surtax for making up.
165. Tissues of unbleached silk-per cent ad valorem..                   50'
166. Tissues of silk or flosas silk:
Not mixed with any other materialPlain, -not figured, twilled, or sergeda.  Black-...........................do..-  50
b. Colored  *......................do....     50
167.       Figured, plushy or velvety   --                   —._.do....  50
168. Mixed with another material:
Plain, not figured, twilled, or sergeda. Mixed with cotton or other vegetable fibers.- do....  50
b. Mixed with wool or hair --- —-------- ---- do... - -
169.       Figured, plushy or velvety    --._do....-     50
*Tissues consisting of black yarns combined with colored yarns shall be considered as colored tissues.




INSULAR TARIFF.


170. Knitted stuffs of boiled silk, of unbleached silk; or of floss silk, made up
in any kind of article:
a. Of pure silk.-................................per cent ad valorem..  50
b. Mixed with other textile materials -........................... do....  50
171. Tulles of silk or floss silk, pure or mixed:
a. Plain....-.............................        do....   50
b. Figured or embroidered on the loom-..........................do....  50
172. Lace tulles for borders and blondes, of silk or floss silk, plain or figured:
a. Not mixed....................................per cent ad valorem. -  50
b. Mixed with cotton or other vegetable fibers................... do.... - -  50
173. Trimmings of silk*..........do....                                50
CLASS VIII.-PAPER AND ITS APPLICATIONS.
GRouP 1.
174.  Paper  pulp,t  G. W............................................   100  kiL.  $0.15
GRouP 2.-PIrinting and writing paper'.
175. Paper, endless or in sheets. white or colored, uncut and unprinted, for
printing purposes, T. (Disp. VI, rule 5)........................ 100 kil.. 4. 00
176. Paper, endless or in sheets, white or colored, used for wrapping purposes,
T. (Disp. VI, rule 5).-.................. —......... --- —--- 100 kil.. 2.50
177. Paper in sheets, unruled, imunprinited, and uncut, white or colored, used
for writing purposes............................. 100 kil. - 8.00
GRouP 3.-Paper, printed, engraved, or photographed.
178. Books, bound or unbound, and similar printed matter:........ 100 kil -  1. 25
179. Headed paper, forms for invoices, labels, cards, and the like, T. (Disp. VI,
rule 5)..-.......-..-........-..-.. —.-..-.. kilog...10
180. Prints, maps, charts, etc., drawings, photographs, and engravings; pictures, lithographs, chromolithographs, oleographs, etc., used as labels
and wrappers for tobacco or other purposes:
a. Of a single printing and bronze or leaf, including labels printed only
in bronze or leaf, T........................  05
b. Of two printings and bronze or leaf, T............... —.-.do.....20
c. Of three to ten printings (inclusive) and bronze or leaf, T....do.....40
d. Of more than ten printings and bronze or leaf, T....  do....   80
GROUP 4. - Wall paper.
181. Wall paper, printed:
a. On natural ground, T. (Disp. VI, rule 5).-................... —100 kil. 4. 00
b. On dull or glazed ground, T. (Disp. VI, rule 5)................ do.... 6.00
c. With gold, silver, wool, or glass, T. (Disp. VI, rule 5)...... kilog...27
* See Disp. IV, rules 8 and 12.
t This number only includes paper pulp perforated in such manner as to be fit only
for the manufacture of paper or pasteboard. Should the pulp not be perforated, the
customs will cut it at the expense of the importer, in order to render it unserviceable
for any other purpose. Pulp not perforated is dutiable as common pasteboard.
t Bookbinding shall be dutiable according to the component material. When
the books are stitched or bound in boards, they shall be dutiable as printed matter
on gross weight.




68                          INSULAR    TARIFF.
GROUP 5.-Pasteboard and various papers.
182. Blotting paper, common packing paper, and sand or glass paper, T. (Disp.
VI, rule 5)...................................................   100  kil..  $1.75
183. Thin paper, of common pulp, for packing fruit, T. (Disp. VI, rule 5).do.... 2.30
184. Other paper not specially mentioned, T. (Disp. VI, rule 5). —.........do.... 4.60
185. Pasteboard in sheets:
a. Cardboard paper and fine, glazed, or pressed cardboard, T. (Disp.
VI, rule 5)........................................... 100 kil..  3.50
b. Other pasteboard, T. (Disp. VI, rule 5).-......... do.... 1.00
186. Manufactures of pasteboard:
a. Boxes lined with ordinary paper, T. (Disp. VI, rule 5)........do.... 1.00
b. Boxes with ornaments or lined with fine paper, T. (Disp. VI,
rule  5).... —..-.... —................... kilog..22
c. Articles not specially mentioned, T. (Disp. VI, rule 5).........do...17
187. Paste and carton-pierre:
a. In moldings or unfinished articles, T. (Disp. VI, rule 5).. ----. 100 kil. -1.00
b. In finished articles, T. (Disp. VI, rule 5)............kilog... 15
CLASS IX.-XWOOD AND OTHER VEGETABLE MATERIALS EMPLOYED IN INDUSTRY,
AND ARTICLES MANUFACTURED THEREWITH.
GRouP 1.- Wood.
188. Staves.. ---..............-..............-...........thousand.. $0.80
189. Ordinary wood:
a. In boards, deals, rafters, beams, round wood and timber for shipbuilding, G. W............................................. cubic meter...40
b. Planed or dovetailed, for boxes and flooring; broomsticks and cases
wherein imported goods were packed, G. W..... 100 kil...16
190. Fine wood for cabinetmakers:
a. In boards, deals, trunks, or logs, G. W..... -....... do.... 1.20
b. Sawn in veneers, T. (Disp. VI, rule 5).......................do.... 1.75
191. Coopers' wares:
a. Fitted together, G. W....................................... do.....65
b. In shooks, also hoops and headings, G. W..              do.....36
192. Wood, cut, for making hogsheads or casks for sugar or molasses,
G.W........-.............................. 100 kil.06
193. Latticework and fencing, G. W................................... do...60
GROUP 2.-Furniture and manufactures of wood.
194. Common wood manufactured into joiners' wares, and articles of all kinds,
turned or not, painted or not, varnished or not, but neither chiseled.
inlaid, nor carved, T. (Disp. VI, rule 5)......................100 kil.. 4.75
195. Fine wood manufactured into furniture or other wares, turned or not,
polished or not, varnished or not, and furniture and common wooden
wares veneered with fine wood; furniture upholstered with tissue (other
than with silk or stuffs containing an admixture thereof, or with leather),
provided that the articles specified in this number be neither chiseled,
carved, inlaid, nor ornamented with metal, T. (Disp. VI, rule 5).100 kil.. 15. 00
196. Furniture of bent wood, T. (Disp. VI, rule 5).....................do.... 12.00
197. Battens:
a. Molded, varnished, or prepared for gilding, T. (Disp. VI, rule 5),
100  kil..................................................     5.05
b. Gilt or carved, T. (Disp. VI, rule 5)......................... kilog... 20




INSULAR TARIFF.


198. Wood of any kind manufactured into furniture or other wares, gilt, chiseled, carved, inlaid, or veneered with mother-of-pearl or other fine materials, or ornamented with metal, and furniture upholstered with stuffs
of pure or mixed silk, or leather, N. W......................... kilog.. $0.68
GROUP 3.- Various.
199. Charcoal, firewood, and other vegetable fuel, G. W............ —   1,000 kil.. 1.50
200. Cork:
a. In  the  rough  or in  boards, G. W............................  100 kil..  1.40
b. Manufactured, T. (Disp. VI, rule 5)............................ do.... 4.50
201. Rushes, vegetable hair, cane, osiers, fine straw, palm and genista, raw,
raw esparto, and baskets and other common wares of esparto, G. W.,
100  kil..........................................  1.83
Baskets wherein imported goods were packed shall be dutiable according
to this number, with a rebate of 60 per cent.
202. Esparto manufactured into fine articles; rushes, vegetable hair, cane,
osiers, fine straw, palm and genista, manufactured into articles of all
kinds not specially mentioned, T. (Disp. VI, rule 5)............ 100 kil.. 13.10
CLASS X.-ANIMALS AND ANIMAL WASTES EMPLOYED IN INDUSTRY.
GROUP 1.-Animals.
203. Horses and mares:
a. Above the standard height................................... each.. 10.00
b. Other....-..........-....................... do... 5.00
204. Mules........................... ----. --- ——..-..... —...-. ----. do... 5.00
205.  Asses.............................................................do...  5.00
206. Bovine animals:
a.  Oxen...............................................do...  1.00
b.  Cows..........................................do...      1.00
c. Bullocks, calves, and heifers.................................. do... 1.00
207. Pigs.............................................................. do..  1.00
208. Sucking pigs....................... —..............................do... 1.00
209. Sheep, goats, and animals not specially mentioned................. do... 1.00
210. Singing birds, parrots, etc........................per cent ad valorem..  25
GROUP 2.-Hides, skins, and leather wares.
211. Pelts in their natural state or dressed, G. W.r.............kilog.. 1. 50
212. Hides and skins, green or not tanned, G. W.......................do.....02
Wet-salted hides and skins shall enjoy a reduction of 60 per cent in
respect of salt and moisture.
Dry-salted hides and skins shall be allowed a rebate of 30 per cent.
213. Hides tanned with the hair, G. W.........................kilog...20
214. Hides tanned without the hair:
a. Cow and other large hides, whole, G. W....................kilog...15
b. Other and backs of large hides, G. W........................ do....20
215. Hides and skins, curried, dyed or not:
a. Sheepskins (basils), T. (Disp. VI, rule 5).................... do....20
b. Calf or goat skins, T. (Disp. VI, rule 5)........................ do....25
c. Kid, lamb, or young calf skins, T. (Disp. VI, rule 5)............do..36
d. Cow and other large hides, whole, T. (Disp. VI, rule 5)........15
e. Backs of large hides and hides and skins not specially mentioned, T.
(Disp. VI, rule 5).........-.... -..........-.. ---...... kilog...20




INSULAR TARIFF.


216. Hides and skins, varnished, satiny, grained, dulled, and hides and skins
with figures, engravings, or embossed, T. (Disp. VI, rule 5).kilog.. $0.50
Leather cut out for boots and shoes or other articles shall be liable to a
surtax of 30 per cent of the respective duties leviable thereon.
217. Chamois leather or parchment of all kinds and gilt or bronzed hides and
skins, T. (Disp. VI, rule 5).                               kilog...60
218. Gloves of skin, T. (Disp. VI, rule 5)................................... 3.50
219. Shoes of cowhide and similar leather: *
a. For  men................................................... dozen..  2.50
b. For women............................................... do   2.00
c. For boys below  size 4........................................do....  1.50
220. Shoes of patent and similar leather: *
a. For me....-........... - - - - - -...._......._-...do....  2.75
b. For women..................................................do   2. 25
c. For boys below size 4j................................. do.... 1.75
221. Boots of calfskin, with elastics, or for lacing: *
a. For  men..do...............................       5.00
b. For women.................................................do....  3.00
c. For boys below size 4~.....................................do.... 2.00
222. Boots of patent and similar leather: *
a. For men.....................................................do...  6.00
b. For women, and top-boots ("polacas").............do.... 7.00
c. For. boys below size 4U.....................................    5.00
223. Other boots and shoes, fancy *...................................do.... 8. 00
224. Riding boots.....................................................pair.. 2.00
225. Sandals *......................................................dozen...40
226. Saddlery and harness makers' wares; valises, hat boxes, and traveling
bags of cardboard or leather, T. (Disp. VI, rule 5)............ kilog...20
227. Other manufactures of leather or covered with leather, T. (Disp. VI,
rule 5)................................................. kilog...40
GRouP 3.- Various.
228. Feathers for or-rament, in their natural state or manufactured, N. W.,
kilog............................ 2.00
229. Other feathers and feather dusters, T. (Disp. VI, rule 5).........kilog... 40
230. Intestines, dried, N. W.......................        do....  2. 00
231. Animal wastes, unmanufactured, not specially mentioned, G.W..100 kil...50
CLASS XI.-INSTRUMENTS, MACHINERY, AND APPARATUS EMPLOYED IN AGRICULTURE, INDUSTRY, AND LOCOMOTION.
GROUP 1.-Ins8truments.
232. Pianos:+
a. Grand................................ per cent ad valorem..  40
b. Other............................................do....         40
233. Harmoniums and organs.............................................  40
234. Harps, violins, violoncellos; guitars and  mandolins with   incrustations; flutes and fifes of the ring system; metal instruments of 6
Distons or more; detached parts for wind instruments of wood or
copper............................    per cent ad valorem..    40
235. Musical instruments, other....................................... do....  40
* Boots and shoes the inside scles of which do not measure more than 18 centimeters shall enjoy a rebate of 40 per cent.
t Strung frames for pianos shall be liable to the corresponding duty leviable on
pianos, though they be not imported with all the pieces constituting that instrument.




INSULAR TARIFF.                             71
236. Watches:
a. Of gold; also chronometers.................p. er cent ad valorem..  40
b. Of silver or other metals..........................do....  40
237. Clocks with weights, and alarm clocks...........................do....  40
238. Works for wall or table clocks, finished, with or without cases *'..do....  40
GRouP 2.-Apparatus and machines.
239. Weighing machines............................... per cent ad valorem..  20
240. Machinery and apparatus for making sugar and brandy t..........do....  10
241. Agricultural machinery and apparatus t ~.......................do....  10
242. Steam  motors, stationary.............................do..........do....  20
243. Marine engines; steam pumps; hydraulic, petroleum, gas, and hot or compressed air motors.......................... per cent ad valorem..  20
* Finished or spare parts of steel are comprised in No. 49. The same parts of other
metals or alloys shall be dutiable according to the component material.
Cases, stands, bell jars, and other accessories shall be dutiable as manufactured
articles according to their class.
Clockworks for wall or table clocks, unfinished, shall be taxed according to No. 67
Unfinished pieces are those which are only roughly filed, with no escapements, the
wheels of which are not adjusted and the last wheel not crenated.
When clockworks are imported within cases, on stands, etc., and the importel
does not wish to separate them for examination, the works and the dial will be
reckoned as weighing 1 kilogram, and the rest shall be dutiable conformably to the
preceding paragraph.
t This number includes:
1. The following articles, whoever be the importer:
Weighing machines (platforms) for weighing sugar cane; complete machines ol
all kinds for crushing sugar cane; steam crushers; complete apparatus for diffusion;
purifying apparatus; clarifying apparatus; reservoirs for sirup or molasses; filters
and filtering apparatus; apparatus called "trenes jamaiquinos," complete; furnaces
for making anima black; steam desiccators; centrifugal machines; vessels called
"bombonas,"   cachimbas (kind of kettle to transfer cane sirup from one vessel into
another), skimmers, distributers, and sugar molds; copper apparatus or vessels
("tachos") acting in vacuum, also their machines, pipes, and cocks, of copper or
iron; polarimeters.
2. The following articles, when imported directly by planters, on proof of the
installation thereof in their establishments:
Steam plows; stills; donkey engines, with or without pumps; gasometers for
lighting the works; material for portable railways; carts for the con veyance of cane
and the output of the works.
tFor the application of duty it should be observed:
a. That the machine must be complete. Complete machines include tubes (fluses),
belting, etc., which form an integral part of such machines, but no spare parts.
b. That spare parts are dutiable according to No. 247 when of copper, and to No.
251 in all other cases.
c. That to be considered as complete, machines must be imported in one sole shipment. Machines imported in two or more shipments shall be liable to the duties
stipulated in Nos. 247 and 251, except in the case when a previous and special
authorization has been granted by the collector at the chief port.
~ The machines and apparatus mentioned in this number are those employed by
farmers and agriculturists for preparing the ground and gathering the crops, also
those employed in order to clean the crops and improve them without essentiallv
changing their nature.




72


INSULAR TARIFF.


244. Boilers:
a. Of sheet iron.........................   per cent ad valorem -.   20
b.  Tubular.....................................................  do....  20
245. Locomotives and traction engines................................do -..  20
246. Turntables, trucks and carts for transshipment, hydraulic cranes and columns...........................................per cent ad valorem..  20
247. Machines of copper and its alloys; detached parts of the same metals,*
per  cent ad  valorem..................................................  20
248. Dynamo-electric machines:
a. Exceeding 50 kil. in weight.................... per cent ad valorem.  20
b. Weighing 50 kil. or less; inductors and detached parts.......do....-  20
249. Sewing machines and detached parts thereof......................do....  20
250. Velocipedes.............................................do.... 20
251. Machines and apparatus, other, or of materials not specially mentioned,
also detached parts of all kinds other than of copper or its alloys,t
per cent ad  valorem..............................................  20
GROUP 3.-Carriages.
NOTE.-Carriages and other vehicles (except those for the conveyance of goods) imported in the rough or prepared for upholstering or
painting, shall pay the duties corresponding to their class, with a rebate
of 40 per cent, provided that the stipulated conditions be complied with.
252. Coaches and berlins, new, used or repaired:
a. With four seats, and calashes with two "tableros," per cent ad
valorem..........................................................  40
b. With two seats, with or without folding seat; omnibuses with more
than 15 seats; diligences..................... per cent ad valorem..  40
c. Four or two wheeled, without "tableros," with or without hood,
irrespective of the number of seats; omnibuses up to 15 seats; carriages not specially mentioned............... per cent ad valorem..  40
253. Railway carriages of all kinds for passengers, and finished wooden parts
for same..................................... per cent ad valorem -  40
254. Vans, trucks, and cars of all kinds; miners' trolleys, and finished wooden
parts for same......................... per cent ad valorem -.     40
255. Tramway carriages of all kinds, and finished wooden parts for the
same.......................... per cent ad valorem..        40
256. Wagons, carts, and hand carts................................... do....  40
* Machines and separate pieces of the same, of copper and its alloys, with part of
other materials, shall also be taxed under this heading, provided the above metals
predominate in weight.
t It will be necessary to prove to what manufacture or to what industry spare
woolen hose and filters are destined in order to be assessed according to this number.
For the definition of parts of machinery the following rules must be observed:
1. A separate piece of a machine is understood to be any object which is not
expressly specified by name under some heading of the tariff, and which by its shape
and by the manner in which it is presented for clearance in the custom-house, though
not completely finished, may be considered as exclusively destined to a machine and
can have no other application. If it be imported completely finished, it must pay
under one of the headings of the tariff referring to machinery.
2. Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire, and other
articles expressly taxed in the tariff must pay duty accordingly, though they be
destined to machinery.
3. Tools, instruments, and utensils employed in the arts, agriculture. and industry
can not be considered as parts of machinery for the application of duty, and must
pay according to the materials of which composed.




INSITLAR TARIFF.


GROUP 4.- Vessels.
NOTE I.-The duties on ships include likewise those levied on anchors,
kedges, cables and chains, barometers, chronometers, binnacles, compasses (loose and fixed), speaking trumpets, telescopes, casks, cordage,
sails and masts, necessary for the maneuvers and safety of vessels, with
due regard to their class. All other articles shall be liable to the duties
leviable thereon.
NOTE II.-Duties on steam vessels shall be levied on the total number
of tons which may result from the official measurement, and no separate
duty shall be levied on machinery which shall be considered an integral
part of the vessel.
The certificate of tonnage shall temporarily serve as a basis for levying duty on vessels entering from abroad. The interested parties must
present to the customs authorities a certificate of measurement approved
by the inspector; but it is understood that the customs authorities will
not consider the clearance and payment of the duties as finally settled
until this formality has been complied with and noted.
National ships lengthened in foreign dockyards jnust, on their return,
pay duty on the additional tonnage.
Vessels refitted with engines abroad shall pay a fiscal duty of $6
per horsepower, when it is impossible to ascertain the weight of the new
machinery.
Boilers and accessories thereof, funnels, tubes, etc., changed abroad
shall be liable to a fiscal duty of $3 per each square meter of heating
surface.
Vessels undergoing other repairs in foreign ports shall, on their return,
pay duty on the material employed for the purpose.
256a. Salvage from wrecked vessels is prima facie dutiable on appraised value according to its material.*
CLASS XII.-ALIMENTARY SUBSTANCES.
GROUP 1.-Meat and fish, butter and greases.
257. Poultry, live or dead, and small game, N. W....-................ kilog.. $0.08
258. Meat in brine, N. (Disp. VI, rule 4):
a. Beef, brine  or salt, N. W....................................100 kil..  2. 80
b. Pork, brine or salt, N. W.-.....................................do... 2.80
259. Lard, N. W......................................................do....  2.80
260. Tallow, N. W  -..........................................  do....  2.00
261. Bacon, N. W..                                                 do.............................  4.00
262. Ham, N. W............................. —. --- —-.........do.... 5.50
263. Jerked beef ("tasajo"), N. W...........................do.... 3. 96
264. Meat of all other kinds, T. (l)isp. VI, rule 5):
a. Beef, canned, N. W........-...........-. ---................do.... 5.00
b.  Beef, fresh, N. W......1-................ --- —-- --.-. ---.-. o...  d....  4.50
c. Mutton, fresh, N. W.......................................... o.... 4.50
d. Pork, fresh, N. W................................... 4.00
265. Butter and oleomargarine, N. W.; T. (Disp. VI, rule 5)............ o.... 7.00
266. Cheese, N. W  —..... —...(........................ — -..   5.00
267. Condensed milk.................................per cent ad valorem..  10
268. Salt cod and stock fish, G. W.; T. (Disp. VI, rule 4)............. 100 kil.. 2.00
269. Herring, pickled, smoked, salted, or marinated, N. W..............do.... 1.00
270. Mackerel, pickled, smoked, salted, or marinated, N. W......... do.... 2.00
The tackle, apparel, furniture, etc., of a vessel wrecked at sea, and the cargo of
a vessel wrecked on the coast of Cuba and abandoned for two years, are exempt from
duty. Underwriters may be recognized as owners for the purposes of entry.




74


INSULAR TARIFF.


271. Salmon, canned, smoked, salted, or marinated, N. W.............100 kil. - $5. 00
272. Oysters of all kinds, and shellfish, dried or fresh, G. W-........do.... 1.00
273. Eggs (taken out of group 7).............................do... 5.00
GROUP 2.-Cereals.
274. Rice, husked or not, T. (Disp. VI, rule 5).......................100 kil  1.00
275. W heat, N. W..............................................    do...60
276. Cereals:
a. Corn, N. W..................................................do.-..30
b. Rye,N.W...................................................do...40
c. Barley, N. W................................................. do...50
d. Oats, N....................................................do.40
277. Flour:
a. Of wheat,*T. (Disp. VI, rule 5).............................. do.... 1.50
b. Of rice, T. (Disp. VI, rule 5)............do.                        2.00
c.  Of  corn, N. W............................................ do.....50
d. Of  oats, N. W................................................do.  1.20
GROUP 3.-Pulse, farden produce, and fruits.
278. Beans, N. W..................................................100 kil..  1.10
279. Pease, N. W.................................do....  1.10
280. Onions, N. W................................................... do.-..70
281. Potatoes, N. W.......................................do....50
282. Flour of pulse, T. (Disp. VI, rule 5)..............................do...  2.50
283. Fruits, fresh, T. (Disp. VI, rule 5).................................do.... 60
284. Apples, fresh, N. W............................................... do...60
285. Fruits, dried or drained, T. (Disp. VI, rule 5)...................... do....  1.50
286. Apples, dried, N. W............................................... do... —. 1.50
GROUP 4.-Seeds and fodder.
287. Clover, N. W...................................................100 kil..  3.60
288. Flax, N. W...................................................... do.....82
289. Timothy, N. W....................................... do.... 2.00
290. Fodder and bran................................. per cent ad valorem..    25
GRouP 5.-Preserves.
NOTE I.-All preserves are dutiable with the weight of immediate
receptacles. (See Disp. VI, rule 5.)
291. Fish or shellfish, preserved in oil or otherwise, in tins (Disp. VI, rule
5)............................................. per cent ad valorem..  25
292. Vegetables and pulse, pickled or preserved in any manner (Disp. VI,
rule 5).......................................... per cent ad valorem..  25
293. Fruits, preserved:
a. In brandy (Disp. VI, rule 5).................................. do....  25
b. Other (Disp. VI, rule 5)................................   do....   25
294. Alimentary preserves not specially mentioned; pork butchers' wares, truffles, sauces, and mustard (Disp. VI, rule 5) —..-... per cent ad valorem..  25
GROUP 6.-Oil8 and beverages.
295. Olive oil:
a. In receptacles of earthenware or tin, G. W.; T. (Disp. VI, rule 4), 100
kil........................................................?  2.40
b. In bottles, including the weight of bottles, G. W.; T. (l)isp. VI,
rule 4).................................................. 100  kil..  3.00
*To ascertain whether products presented for clearance should be considered as
flour or semolina a sample must be passed through a sieve No 80, composed of silk
tissue, presenting 80 holes to the square inch or square of 27 millimeters. Should
the product pass through this sieve it shall be dutiable,as flour; in contrary cases
as semolina.




INSULAR     TARIFF.                             75
296. Alcohol, S. T. (Disp. VI, rule 14)................................. hectol.. $14.00
297. Brandy and all compound spirits not specially mentioned:
a. In casks, S. T. (Disp. VI, rule 14)............................  do.... 21.00
b. In bottles or flasks, S. T. (Disp. VI, rule 14).............do.... M4.00
c. Rum, in casks....-........ —......................do.... 18.00
d. Whisky, in casks.-.................................... do.... 10.00
e. Whisky, in flasks or bottles.................................. do.... 23.00
298. Wines, sparkling, S. T. (Disp. VI, rule 15).......................liter..85
299. Liqueurs and cordials:
a. In casks or similar receptacles, S. T. (Disp. VI, rule 15).......do.....18
b. In bottles, S. T. (Disp. VI, rule 15)...........................do....36
300. Wines, other:
a. In casks or similar receptacles, S. T. (Disp. VI, rule 15).....hectol.. 4.50
b. In bottles, S. T. (Disp. VI, rule 15)...........................do.... 13.00
301. Beer and cider:
a. Malt liquor, in casks (Disp. VI, rule 16).................... hectol.. 3.30
b. Malt liquor, in bottles (Disp. VI, rule 16).........do....       3.66
c.  Cider.....................................do....1.60
GROUP 7.- Various.
302. Saiffron, safflower, and flowers of "tobar".........per cent ad valorem..  25
303. Cinnamon of all kinds (Disp. VI, rule 5)...........d............. do...  25
304. Cinnamon, Chinese ("canelon"), cloves, pepper, and nutmegs (Disp. VI,
rule 5)..........................................per cent ad valorem..  25
305. Vanilla (Disp. VI, r.ule 5)..................................... do....  25
306. Tea (Disp. VI, rule 5)............................................do....  25
307. Coffee in the bean or ground; chicory roots and chicory, T. (Disp. VI,
rule 5)....................................................... 100 kil.. 12.15
308. Cocoa of all kinds, in the bean, ground, or in paste; cocoa butter, T. (Disp.
VI, rule 5).... -............................................  100 kil..  20.25
309. Chocolate and sweetmeats of all kinds, including the immediate packages (Disp. VI, rule 5)...................per cent ad valorem..  25
310. Eggs. (See last item, group 1.)
311. Pastes and feculhe for soups and other alimentary purposes (Disp. VI,
rule 5)..........................................per cent ad  valorenl..  25
312. Biscuits:
a. Ordinary, T. (Disp. VI, rule 5)............................. 100 kil...60
b. Fine, of all kinds, including the immediate package, T. (l)isp. VI,
rule  5)...................................................100  kil..  2.50
314. Honey.....................................................per gallon...20
315. Molasses............................................06
316. Sugar, raw....................                           per pound...015
317. Sugar, refined............................-........ —   -----..-...02
318. Saccharine.......................... ---....... --- —-..... --- —- — do.... 1.50
CLASS XIII.-MISCELLANEOUS GOODS.
319. Fans:
a. With mountings of bamboo, reeds, or other wood, T. (Disp. VI,
rule 5)... -.................. --- —------ -— kilog...15
b. With mountings of horn, bone, composition, or metal (other than gold
or silver), N. W.-..............-...-....... --- —...-. kilog...60
c. With mountings of tortoise shell, ivory, or mother-oflpeari; also fans
of kid skin, silk tissue, or feathers, N. W................80
320. Trinkets and ornaments of all kinds, except those of gold and silver,
N. W...................................kilog..75
NT. W...kilog...75
321. Amber, jet, tortoise shell, coral, ivory, and mother-of-pearl:
a. Unwrought, N. W...............-................ kilog.. 1.00
b. Wrought. N.W........     _......-.. ---- ---- do.... 1.80




INSULAR TARIFF.


322. Horn, whalebone, celluloid, meerschaum, and bone; also compositions
imitating these materials or those of the preceding number:
a. Unwrought, N. W........................................... kilog.. $0.60
b. W rought, N. W..............................................do...  1.20
323. Walking-sticks and sticks for umbrellas and parasols *.-... hundred. -  4.00
324. Buttons of all kinds other than gold or silver, N. W.-........  kilog...20
325. Hair, human, manufactured into articles of all kinds or any shape, N. W.,
kilog...................................................... 5.00
326. Cartridges, with or without projectiles or bullets, for unprohibited firearms; also primers and caps for such arms, T. (Disp. VI, rule 5).. 100 kil.. 30.00
327. Tarpaulins coated with sand, for vans; felts and tow, tarred or coated
with pitch, G. W.............................................100 kil...28
328. Oilcloths:
a. For floors and packing purposes, T. (Disp. VI, rule 5)........ do.... 3.00
b. Other, T. (Disp. VI, rule 5).-.........-....-. ---. —.....kilog...06
Pads and brief cases of oilcloth shall be liable to a surtax of 40 per
cent.
329. Cases:
a. Of fine wood or leather, lined with silk; other similar cases, N. W.,
kilog..........................................................  75
b. Of common wood, cardboard, osier, and the like, N. W........ kilog..20
330. Artificial flowers of tissue, also pistils, buds, leaves, and seeds, of any
kind of material, for the manufacture of flowers, N. W..     kilog..  1.00
331. Matches of wax, wood, or cardboard, including the immediate packages,
N. W.......................................kilog..20
332. Caoutchouc and gutta-percha manufactured in any shape or into any kind
of article not specially mentioned, T. (Disp. VI, rule 5).......... kilog...05
333. Games and toys, other than those of tortoise shell, ivory, mother-of-pearl,
gold, or silver, T. (Disp. VI, rule 5)..............kilog...10
334. Umbrellas and parasols:
a. Covered with silk t..........................................each...10
b. Other......................................................do....05
335. Oil paintings.....................................per cent ad valorem..  25
336. Hats of straw or " guano" bast, straw of Curacoa, and the like...dozen... 10
337. Hats of "yarey,", leghorn or Indian straw, rice straw or esparto, and their
imitations:
a. Shaped or not, but without lining, ribbons, borders, or trimmings,
dozen......................................................... 1.40
b. Finished, or with either of these accessories................ dozen...80
338.. Hats known as "jipijapa," having:
a. Up to 4 straws, inclusive.....................................do. ---  4.50
b. Of from 4 to 6 straws, inclusive..............do....             8.00
c. More than 6 straws............................... do.... 30. 00
339. Hats of woolen felt:
a. Shaped or not, but without ribbons, borders, or lining, and shapes
for the manufacture of these hats.......................... dozen...40
b. Finished, with ribbons, borders, or lining, or with eitherof these accessories.......................................... dozen... 80
340. Hats of felt of hair, carded or not, and those of silk, velvet, cloth, cashmere, satin, or plush:
a. Shaped or not, but without ribbons, borders, or lining, and shapes
for the manufacture of these hats.................. dozen...75


* Sword sticks shall, for the swords, be liable to the duties leviable on foil blades,
and in addition the duty on walking sticks shall be collected.
tUmbrellas and parasols shall always be dutiable according to the tissue with
which covered and not the tissue with which lined.




INSULAR TARIFF.                               77
340. Hats of felt of hair, carded or not, and those of silk, velvet, cloth, cashmere, satin, or plush-Continued.
b. Finished,with ribbons, borders, or lining, or with either of these accessories.................................................... dozen..  $1.00
341. Hats for ladies or children, with whatever kind of trimmings or accessories...............................each...40
342. Caps of  all kinds............................................... dozen...40
343. Waterproof and caoutchouc stuffs: 
a. On cotton tissue, T. (Disp. VI, rule 5)........................kilog...25
b. On woolen or silk tissue, T. (Disp. VI. rule 5)............... do..50
CLASS XIV.-TOBACCO.
344. Tobacco:
a. In cakes, so-called " breva," or in carrots.................. 100 kil.. 10.50
b. In powder or snuff, or otherwise manufactured............. per lb...12
c. Leaf tobacco, stemmed or unstemmed, whether wrapper or filler, per
pound.........................................................  5.00
d. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per
cent ad valorem.
Paper cigars and cigarettes, including wrappers, shall be subject to
the same duties as are herein imposed on cigars.
345. On all other goods, wares, merchandise, and effects, not otherwise enumerated or provided for, except crude materials...per cent ad valorem..  25
345a. On crude materials, not otherwise enumerated..................do...  10
* All articles coated with caoutchouc on one or both surfaces, as well as those with
an interior lining of caoutchouc, are included in this number.




FREE LIST.


The undermentioned articles may be imported into Cuba exempt from the duties
stipulated in the tariffs on compliance with the prescribed conditions and the formalities established for every case in the customs ordinances:
346. Manures, natural.
347. Trees, plants, and moss, in natural or fresh state.
348. National products returning from foreign exhibitions, on presentation of tho
bill of lading or certificate proving their exportation from the island and of satisfactory evidence attesting that such products have been presented and have been
shipped to their point of departure.
349. Carriages, trained animals, portable theaters, panoramas, wax figures, and
other similar objects for public entertainment, imported temporarily, provided bond
be given.
350. Receptacles exported from Cuba with fruits, sugar, molasses, honey, and
brandy, and reimported empty, including receptacles of galvanized iron intended
for the exportation of alcohol.
351. Specimens and collections of mineralogy, botany, and zoology; also small
models for public museums, schools, academies, and scientific and artistic corporations, on proof of their destination.
352. Used furniture of persons coming to settle in the island.
353. Samples of felt, wall paper, and tissues, when they comply with the following
conditions:
(a) When they do not exceed ~40 centimeters in length, measured in the warp or
lelngth of the piece, even when such samples have the entire width of the piece.
The width shall, fol tissues, be determined by the list, and for felts and wall paper
by the narrow border which has not passed through the press.
(b) Samples not having these indications shall only be admitted free of duty when
they do not exceed 40 centimeters in any dimension.
(c) In order to avoid abuse, the samples declared for free entry must have cuts
at every 20 centimeters of their width, so as to render them unfit for any other
purpose.
354. Samples of trimmings in small pieces, of no commercial value or possible
application.
355. Archaological and numismatical objects for public museums, academies, and
scientific and artistic corporations, on proof of their destination.
356. Works of fine art acquired by the Government, academies, or other official
corporations, and intended for museums, galleries, or art schools, when due proof is
given as to their destination.
357. Gold in bars, powder, or coined; also national silver or bronze coins.
358. Wearing apparel, toilet objects, and articles for personal use, bed and table
linen, books, portable tools and instruments, theatrical costumes, jewels, and table
services bearing evident trace of having been used, imported by travelers in their
luggage in quantities proportionate to their class, profession, and position.
359. When travelers do not bring their baggage with them, the clearing of the
same may be made by the conductor or persons authorized for the purpose, provided
78




INSULAR TARIFF.                               79
they prove, to the satisfaction of the collector of customs, that the effects are
intended for private use.
360. Stone, unwrought, for paving purposes.
361. Plows, hoes, hatchets, machetes, cane knives, etc., for agricultural purposes,
and other agricultural implements not machinery.
362. Quinine, sulphate and bisulphate of, and all alkaloids or salts of cinchona
bark.
363. Hemp, flax, and ramie, raw, hackled, or tow.
364. Abaca, heniquen, pita, jute, and other vegetable fibers, raw, hackled, or tow.
365. Single yarns made of jute for the manufacture of sugar bags only, to be
imported by sugar-bag manufacturers only, the importer to give a bond to use the
yarn exclusively for the manufacture of sugar bags.
366. Books, maps, and scientific instruments, for the use of schools.
367. Coal and coke.
368. Mineral, carbonated or seltzer waters, natural or artificial, root beer, ginger
ale, and other similar nonalcoholic beverages, not otherwise provided for.
369. Fresh fish.
370. Second-hand clothing donated for charitable purposes to needy persons, and
not for sale.




EXPORT RATES OF DUTY.
Tobacco:
Manufactureda. Cigarettes in boxes...................................thousand.. $0.90
b. Tobacco, out............................................100 ki.. 3.75
c. Cigars................................................thousand.. 1.35
In the leaf or filler tobaccoa. Harvested in the Province of Santiago de Cuba and exported through
the custom-houses of Santiago, Gibara, or Manzanillo...100 kil.. 2.20
b. Other..........................................do.... 6.30
80




INDEX TO CUBAN TARIFF.
A.
Abaca:                                                                        Paragraph.
Cordage and rope makers' wares of......................................    134
Raw, hackled, or tow..................................................   364
Twisted yarns and fibers of, prepared for spinning, not otherwise provided
for.......................................................            133
Acetates....................................................................       100
Acetic acid..........................................................  97
Acids:
Acetic..................................................................         97
Aqua regia.............................................................    96
Boric...................................................................       96
Carbolic...........................................    96
Carbonic, liquid.........................................................       96
Citric..................................................................       97
Hydrochloric...........................................................       96
Inorganic.................................................................  96
Nitric.................................................    96
Oleic...................................................................       97
Organic...............................................................    97
Other, inorganic.........................................................       96
Other, organic.........................................................  97
Oxalic..................................................................      97
Palmetic........................................    97
Stearic.................................................................  97
Sulphuric..............................................................  97
Tartaric................................................................  97
Agricultural implements, not machinery-plows, hoes, hatchets, machetes, cane
knives, etc............................................................  361
Machinery and apparatus...............................................  241
Air motors, hot or compressed...............................................       243
Alabaster...................................................................   1
Albumens...................................................................  113
Alcohol.....................................................................        296
Alimentary preserves, not specially mentioned...............................       294
Alkalies, caustic barilla, oxides and oxyhydrates of..........................      98
Alkaloids and their salts....................................................  101
Of cinchona bark.......................................................        362
Aloes, extracts of....................................................           83
Alloys ofAluminium:
Articles of all kinds...............................................        76
In bars, sheets, pipes, and wire..-...................... 72
In lumps or ingots........................................     9
S. Doe. 254-6                                                     81




6z                         INDEX TO CUBAN TARIFF.
Alloys of-Continued.
Copper:                                                                  Paragraph.
Articles, not specially mentioned....................................      66
In  ingots............................................................  57
Machines of.........................................................      247
Gold....................................................................     24, 25
Lead:
Articles, gilt, silvered, or nickeled...................................  78
Articles, other...... —....................................        77
Bars, sheets, pipes, and wire......................................   74
In lumps or ingots..................................................  71
Nickel:
Articles of all kinds..................................................  76
In bars, sheets, pipes, and wire......................................  72
In lumps or ingots..................................................        69
Other metals, not specially mentioned:
Articles, gilt, silvered, or nickeled....................................   78
Articles, other......................................................       78
In bars, sheets, pipes, and wire......................................      74
In lumps or ingots................................................   71
Tin:
Articles of all kinds...............................................  77
In bars, sheets, pipes, and wire.....................................   73
In lumps or ingots..................................................       70
Zinc:
Articles, gilt, silvered, or nickeled...................................  78
Articles, other...................................................  78
In bars, sheets, pipes, and wire......................................      74
In lumps or ingots..................................................       71
Alum.......................................................................  99
Aluminium, and alloys ofArticles of all kinds.....................................................  76
In bars, sheets, pipes, and wire..........................................      72
In lumps or ingots......................................................  69
Amber......................................................................  321
And compositions imitating............................................ 322
Ammoniac, oxides and oxyhydrates of......................................     98
Sulphate of.......................................................   99
Other salts of..........................................................        99
Anchors....................................................................  42
Animal fats.................................................................  106
Products employed in medicine, not specially mentioned.... —............        87
Wastes, unmanufactured, not specially mentioned.......................  231
Wax.......    -......-..........-..........-...... —.. —..-.... 107
Animals:
Asses...........................................................   205
Horses and mares..................................................... 203
BovineBullocks, calves, and heifers....................................  206
Cows...............................................................  206
Oxen...............................................................  206
Mules...................................................................  204
Pigs..............      207
Sucking......................................................   208
Sheep, goats, and animals not specially mentioned......................        209
Singing birds, parrots, etc..............................................       210
Trained, for public entertainment, imported temporarily................        349




INDEX    TO  CUBAN    TARIFF.                      83
Paragraph.
Anvils... ---....- ---...................................................  42a
Apparatus, and agricultural machinery......................................  241
And machines, other, or of materials not specially mentioned............  251
For making sugar and brandy..........................................  240
Apples:
Dried.-..........................-...............-.. ---............  286
Fresh.............................................................  284
Aqua regia.................................................................  96
Archaeological objects for public museums, academies, and scientific and
artistic corporations -..-.......           -...,.,.,.. —. --- —--—... --- —-.  355
Archil, extract of..-........-...............         92
Arms, fire:
Breech-loading.-..............-............-....-... ---.-.      52
Muzzle-loading.........................................................  52
Portable, barrels, unfinished, for.........................................  52
Side...............................-.....................................  52
Small, such as pistols and revolvers...... —................................ 52
UnprohibitedCartridges for......................................................  326
Primers and caps for such arms......................................  326
Artificial:
Colors, of metallic bases.. —............................................. ---  89
Others, in powders, crystals, lumps, or paste.........................  90
Dyes. ---.......-..        -.. —.. ---......... --- —--- 92
Fertilizers.-............................                      111
Flowers.................................................................   330
Mineral waters......................................................  368
Arts, fine tools and implements for............... ---.. --- —---...   45
Fine, works of, acquired by the Government, academies, or other official
corporations, and intended for museums, galleries, or art schools........  356
Asphalts........................................................    6
Asses.......................................................................  205
Astrakhans.................................................................  153
Axles:
Bent. wrought iron or steel.. ---......................... --- —-................. 38
Straight, wrought iron or steel......-..........................-....-...... ---— 38
B.
Bacon......................................................................  261
Baggage.-..-..... —...-...-... ----. ----. ----. — *-* ---- * ---* --- — *** — ** ---*  359
Bags:
Sugar..................................................................  133 a
Single yarns made of jute, for manufacture of...........................  365
Traveling, of cardboard or leather...-...............-......... ---........... 226
Baizes. ----..................................................... —........... 150
Barbed wire —..-................................... --- —.... --- ——............ ---........44
Barilla, alkalies, caustic, oxides and oxyhydrates of.........................  98
Bark:
Cinchona, alkaloids or salts of..........................................  362
For dyeing..............................................................  91
Tan...................................................................  84
Barley......................................................................
Barrleyls} -—.-.. ---u, for portable arms                                 5276
Barrels, unfinished, for portable arms................ -........................




84                         INDEX TO CUBAN TARIFF.
Bars:                                                                           Paragraph.
Aluminium..............................................................             72
Copper, rolled...........................................................          58
Gold.....................................................................         357
IronCast.....................-...........................................         31
Wrought...........................................................            35
Lead.........................            -..........................................  74
Nickel-............................. —.........-.......................72
Silver..............................-.....................          26
Steel..........................     -.........................................  35
Tin......................       -................................................  73
Zinc.................................-...................................          73
Baskets...-......................           -...........................................  201
Bas-reliefs, marble, jasper, and alabaster -........-............................  1
Of fine clay, faience, stoneware, porcelain, or bisque...-.................       23
Bast, "guano," hats of-......................................................         336
Battens.....................................................................    197
Beams:
Ordinary wood...................         -......................................  189
Wrought iron or steel...................................................  35
Beans........................-..............................................  278
Bearings, copper............................................................           63
Bed linen, used, imported in luggage........................................          358
Beef:
Brine or salt............................................................        258
Fresh.................................................................    264
Jerked ("tasajo")...................           -...................................  263
Beer.....................-...................................................  301
Bent wood, furniture of..................          -....................................  196
Benzine............................................-........................   8
Berlins.....................................................................  252
Birds, singing, parrots, etc..................................................        210
Biscuits...........................        -.........................................  312
Bisque.........................        -.............................................  23
Bisulphate of quinine.....................-..................................         362
Bitumens...................................................................    6
Blacking...................................................................          94
Blankets:
Gray ("pardas")..................-......................................  152
Other..................................-.................................         152
Blondes:
Cotton..................................................................          128
Linen or hemp.........................................................          142
Silk or floss silk.........................................................       172
Blotting paper-.............................................................          182
Boards:
Cork....................................................................         200
Fine wood...................................-.........................  190
Ordinary wood..........................................................           189
Boiler makers' wares........................................................           63
Boilers.....................................................................          244
Bolts, of wrought iron or steel..............................................          46
Bone and compositions imitating....-        -,..................................       322
Books......................................................................           178
For the use of schools-...................................................  366




INDEX TO CUBAN TARIFF.                                  85
Boots:                                                                      Paragraph.
Calfskin, with elastics or for lacing.....................................    221
Leather cut out for........................................2..............     16
Patent and similar leather..............................................      222
Other, fancy............................................................ 223
Riding..................................................................  224
Borax....................................................................... 99
Borders, tulle, forCotton..................................................................  128
Linen, hemp, etc........................................................  142
Silk....................................................................  172
Boric  acid...................................................................  96
Boron............................................-....................             95
Botany, specimens and collections of, for public museums, schools, academies,
and scientific and artistic corporations.........................................  351
Bottles:
Earthenware, to contain beer, etc........................................      20
Filled withBeer  and  cider......................................................  301
Brandy and all compound spirits not specially mentioned...............    297
Liqueurs and cordials............................................... 299
Malt liquor.........................................................  301
Olive  oil............................................................  295
Other wines.........................................................  300
Bovine animals.............................................................  206
Boxes:
Lubricating, cast-iron, for railway trucks and carriages.................      31
Wrought iron or steel...............................................  38
Pasteboard.............................................................  185
W ood..................................................................  189
Brads......................................... ----...................... 47
Bran......................................................................  290
Brandy.....................................................................  297
Fruits preserved in..................................................... 293
Machinery and apparatus for making....................................  240
Brass, sheets, pipes covered with...........................................  39
Breech-loading firearms...........................................-..........  52
Bricks, of clay..............................................................  16
Brine, meat in..............................................................    258
Bristles............... —.....................................................  146
Tissues  of..............................................................  157
Britannia metal.............................................................    76
Bromine............................................................-..-..-.. ---. 95
Bronze:
Coins...................................................................  357
Labels printed in.....................................-...............       180
Broomstick........... —. —...... —............................................ 189
Buckles.....................................................................    48
Bullets.....................................................................   326
Butllcks —wares.......         --.-.. ---.....-. ---. ---. ----.* —**-* —**-** —*-** 206
Butchers' wares.........................................-....................
Butter —,.,,,,..... * 265
Cocoa..-....................................................-....... ---
Buttons.....................................................................




86,           INDEX     TO  CUBAN     TARIFF.
C.
Paragraph.
Cabinetmakers, fine wood for...............................................     190
Cables:
Conducting, for electricity, over public thoroughfares...................    61
Wrought-iron and steel.................................................  44
Calashes....................................................................  252
Calfskins:
Boots of.................................................................  221
Curried, dyed or not..................-.............   215
Calves......................................................................  206
Camphor, extracts of........................................................  83
Candles, wicks for...........                                                   131
Cane..............................................................  201, 202
Knives................................................... 361
" Canelon" (Chinese cinnamon).............................................  304
Canned  beef...............................................................     264
Salmon................................................................  271
Caoutchouc:
Manufactured in any shape, not specially mentioned...-..-........     332
Raw or melted, in lumps................................................   82
Stuffs...................................................................  343
Caps for firearms............................................................   326
Capsules....................................................................     103
Of  tin  foil, for bottles..................................................  75
Carbolic  acid...........................................................    97
Carbonate of magnesia.........................-..................    99
Carbonated and seltzer waters..............................................     368
Carbonic acid, liquid........................................................  96
Carbons prepared for electric lighting..............................  114
Cardboard..................................................................  185
Cases of..................................................................   329
Matches of....................-.................................            331
Traveling bags of.......................................................    226
Carded hair:
Hlats of.................................................................  340
Tissues (of cotton)....................................................      124
Carpets:
Cotton..................................................................     129
Jute, hemp, or other vegetable fibers....................................  143
W ool...................................................................  159
Carriages:
Berlins.................................................................   252
Calashes.........................................................   252
Carriages not specially mentioned....................................       252
Coaches................................................................    252
Diligences..............................................................  252
Imported temporarily..........................................  349
Omnibuses.............................................................   252
Railway...............................................................       253
Tramway...........................................................          255
Cars of all kinds............................................................   254
Carton-pierre..............................................................  187
Cartridges for unprohibited firearms........................................     326
Carts.......................................................................  256
For transshipments.....................................................     246
Carved battens.............................................................  197
Wood of any kind manufactured into furniture.........................       198




INDEX TO CUBAN TARIFF.                         87
Paragraph.
Cases.......- -..............................................................  329
Casks, filled withBeer and cider............................................-....  301
Brandy and all compound spirits not specially mentioned................  297
Liqueurs and cordials................2..9...................  299
Malt liquor..-.................................................  301
Other wines.............................................................  300
Rum........................................................  297
W hiskies................................................  297
Cast iron:
Articles not coated or ornamented with another metal or porcelain, neither
polished nor turned...................................................  31
Articles of all kinds, enameled, gilt, tinned, or coated or ornamented with
other metals or porcelain.............................     33
Articles of all kinds not coated or ornamented with another metal or porcelain, polished  or turned.............................................  32
Bars...................     -------------                 31
Beams. ---.... ---.. —... --- ---.. —....................................... 31
Boxes, lubricating, for railway trucks, carriages, and chairs.............  31
Columns.....................................................    31
Grates for furnaces..-..................................................  31
Pigs....- -......................... --- —---..-.. ----. —. --- —--........  31
Pipes.......................-.............    31
Plates.-.-.....-....-........ ----.....................           31
Caustic and barilla alkalies, oxides and oxyhydrates of......................   98
Celluloid, also compositions imitating. ---............ ---........................ 322
Cement...- -...-.... ----.....-................... --- —   3
Slabs or conduits of.....................................................  18
Ceramic tiles...............................................................  19
Cereals.....................................................................  276
Chains for vessels or machines..............................................  42
Chairs, wrought-iron or steel, cast in pieces, finished.........................  38
Chamois leather...........................................-................  217
Charcoal...................................................................  199
Charts....................................................................  180
Cheese......................................................................  266
Chemical products.....-................................................ --- 95-104
Not specially mentioned..................... -................  102
Cheroots....................................................................  344
Chicory, or chicory roots.......... --- —...................................... --- —-...  ---  307
Chlorates of:
Potash.................................... 99
Soda................. —.................................................  99
Chlorides of:
Gold  and  silver..............................0..............  10l
Lim e...................................................................  99
Potassium.................................................... --- —- ---   99
Sodium (common salt)........................ --- ——.......* -—............... 99
Chocolate and sweetmeats of all kinds.........-...-....... --- —--------—.  309
Chromolithographs used as labels.. —.. ----.   --       ----- —.. - — 1- 180
Chronometers.......................................... ----...-..-.. --- ---—..  236
Cider......................................................................  301
Cigars and cigarettes.....................................................  344
Cinchona bark, alkaloids or salts of ---- -—......-. —.. ----. --- —. --- —--  362
Cinnamon of all kinds..........-.................. --- --—. — ------- --- - ---  03
Chinese (" canelon").-................................................ --- —----— * — 




88                       INDEX   TO   CUBAN    TARIFF.
Paragraph.
Citrates-.100
Citric  acid...........................................................-......  97
Clasp  nails..........................................4......................  47
Clay:
Articles of fire clay-                                                      16
Bricks of                -16
Hollow, ware  of.........................................................  20
Roofing  tiles of.........................................................  17
Slabs or conduits  of.....................................................  18
Fine....................................................................  23
Clocks:
With weights, and alarm clocks.........................................   237
W orks.................................................................  49, 238
Cloths and other tissues, not specially mentioned, of wool, hair, or flock
wool....................................................................  154-156
Clover..................................................................     287
Cloves......................................................................  304
Coaches.....................................................................  252
Coal........................................................................  367
Cochineal...................................................................   91
Cocoa of all kinds, in the bean, ground, or in paste, cocoa butter.............  308
Cocoanuts:
Oil                                                                        105
Seeds  of.................................................................  81
Cod:
Liver  oil.................................................................  106
Salt.....................................................................  268
Coffee ---------—.-. --- —---------------------------------------------—.....  307
Coins, national, silver or bronze....                                          357
Coke.......................................................................  367
Collections ofBotany.........................................................          351
Mineralogy.............................................................  351
Zoology.................................................................. 351
Colophany......                                                                 82
Colors:
ArtificialOf metallic bases...................................................   89
Other, in powders, crystals, lumps, or paste..........................  90
Derived from coal.                                                          92
Natural, in powders or in lumps.........................................   88
Columns, of cast iron......................................................-  31
Common   soap...............................................................  109
W ood................................................................  192-194
Composition imitating horn, bone, whalebone, celluloid, meerschaum, amber,
jet, tortoise shell, Ivory, coral, and mother-of-pearl.........................  322
Compressed-air motors......................................................   243
Conduits, of clay.......                                                        18
Coopers' wares                                                                 191
Condensed  milk.............................................................  267
Copper:
And alloys ofArticles not specially mentioned, varnished or not...................  66
In  ingots...........................................................  57
Machines of, and detached parts of same............................   217
Gilt, silvered, or nickeled..                                       67




INDEX TO CUBAN TARIFF.                      89
Copper-Continued.                                          Paragraph.
Articles not specially mentioned, varnished or not.......................66
Gilt, silvered, or nickeled-........................................  67
Bars.,...................................................................   58
Bearings..................................... —.  63
Boiler makers' wares............................................... 63
Brass....-...............................................................  56
Cables, conducting, for electricity.......................................  61
First fusion........................................................  56
Galvanized wire..................................       60
Gauze, wire............................................................  62
Nails..................................................................  64
Old.....................................................................  56
Pens...................................................................  65
Pins               -—..................................................................  65
Pipes..................................................................  63
Plates for fireplaces..-... -........................................... 63
RolledIll bars.............................................................  58
In sheets... —.. ---.......-. ----. ---...... —.. ----.. ---...... 59
Salts of.-.................... —  —.     99
Scales..................................................................  56
Tacks..................................................................  64
Wind instruments, detached parts for...................................  234
WireCovered with tissues or insulating materials.........................  61
Galvanized.........................................................  60
Gauze..............................................................  62
Copra, seeds of ----------------—.............................................................. -— 81
Coral.......................................................................  321
And  compositions imitating.............................................  322
Cordage...................................................................  134
Cordials...................................................................  299
Corduroy...................................................................  125
Cork......     -.......................................  200
Corn, flour of.-...277
Cotton:
Blondes.................................................................  128
Carded tissues..................... ----..................................... 124
Carpets of...-........-........-.......-.................i29
Corduroy...............................................................  125
Counterpanes.-........... ---.........................................  130
Drawers................................................................  126
Galloons................................................................  132
Gloves.................-.............126
In  the  wool.............................................................  116
Knitted goodsIn the piece, undershirts or drawers......-........................... --- 126
Stockings, socks, gloves, and other small articles............126
Lace.................................................................... 128
128
Piece, knitted goods in..................................................  12
Piquns of all kinds............................................................... 23
Ribbons.....................................................................
Socks...................................................................  126
Stockings........................................................126
Table covers-............................................................ 130
Tapestry...............................................................




90                       INDEX    TO   CUBAN    TARIFF.
Cotton-Continued.
Tissues-                                                             Paragraph.
Called tapestry....................................................   130
Carded................................................          124
Counterpanes.......................................................  122
Plain and without figures.............................   119
The same tissues, printed or manufactured with dyed yarns.        119a, 120a
Twilled or figured on the loom..................................... 121
The same tissues, printed or manufactured with dyed yarns.......... 121a
Velvety.............................................................  125
Trimmings.............................................................  132
Tulles.................................................................  127
For borders.........................................................  128
Thread...............-............................   117
Velveteens..............................................................  125
W aste..................................................................  116
Wicks for lamps and candles...........................................  131
Yarn...................................................................  117
Counterpanes:
Cotton..-........ —......................................-............ 122, 130
Linen, hemp, etc........................................................  144
Wool. —.........................-...........-........-.....  160
Covers, table:
Cotton........................................................   130
Linen, hemp, etc.........................................................  144
W ool....... —.......................................................... ---..  160
Cows.............................................   206
HidesTanned without hair................................................    214
Shoes of.-.... --............-.............................. —...........  219
Cranes, hydraulic....... ---.................................... —..............  246
Cranks.....................................................................  38
Crochet hooks...........................................................  50
Crucible steel, bars of all kinds.............................................  35
Crude:
Fats....................................................................  106
Materials, not enumerated............................................... 345a
Oils, cod-liver and other medicinal, not refined; glycerin, olein, stearin,
and spermaceti, crude; other crude oils.....................106
Crystal:
And glass imitating.....................................................  11
Cut, engraved or gilt..................................................    11
In statuettes, flower stands and vases, and similar articles for toilet purposes and house decoration.................................     14
Plate...................................................................  12
Spectacles and watch glasses, imitations precious or fine stones..........   14
Tinned, silvered, or coated with other metals............................   13
CuraVoa straw, hats of......................................................  336
Cutlery of all kinds........................................................    51
Cuttings of iron or steel.......................................                79
D.
Deals:
Fine wood.............................................  190
Ordinary wood...........-..............................................    189
Demijohns..................................................................  10
Dextrin....................................................................     112




INDEX TO CUBAN TARIFF.                                    91
Paragraph.
Diligences. —........................ 252
Disks, signal................................................................     42
Dovetailed wood......       ---—......................................................  189
Dragees, medicinal..........................................................  103
Drawers, knitted goods:
Cotton...........................................................  126
Linen, hemp,:etc........................................................         140
W ool..................................................................  158
Drawings...................................................................  180
Drugs, simple............................................................... 81-88
Dyes:
Artificial................................................................         92
Natural.................................................................  91
Dynamo-electric machines..................................................           248
E.
Earthenware:
Bottles to contain beer, etc..............................................        20
Household and kitchen utensils.........................................           20
Earths employed in manufacture and arts-cement, lime, and gypsum........               3
Eggs......................................................................         273
Electric:
Dynamo machines......................................................            248
Insulators..............................................................     10
Lamps, incandescent....................................................  15
Lighting, carbons prepared for..........................................         114
Enamel....................................................................  14
Engines:
M arine.................................................................        243
Traction................................................................      245
Engravings.............................................................    180
Esparto:
Hats  of.................................................................       337
Manufactured...........................................................          202
Raw, and common wares of..................................    201
Essences....................................................................  110
Explosives..................................................................  115
Export rates of duty, tobacco........................................ page..          76
Extracts:
Aloes...................................................................     83
Archil, logwood, and other dyeing extracts...............................   92
Camphor, licorice, and other similar vegetable juices.....................  83
F.
Faience:
Hollow ware or dishes of.................................................    21
Statuettes, etc -....................-..-.......-.........-........... ---.      23
Fans.......................................................................         319
Fats, animal and crude.....................................................  106
Feathers:
Dusters.................................................................  229
Ornamental.............................................................     228
Other..................................................................  229
Feculse:
For industrial uses......................................................       112
For soups and alimentary purposes......................................         311




i:Z                      INDEX    TO   CUBAN     TARIFF.
Felts:                                                                       Paragraph.
Hats of..............................................................    339, 340
Samples  of..............................................................,353
Tarred or coated with pitch.............................................     327
W oolen................................................................   161
Hats  of..............................................................  339
Fencing:
Iron  or  steel............................................................  44
W ood...................................................................     193
Fertilizers:
Artificial or chemical...................................................     346
Natural manures........................................................   346
Fiber, vegetable.....................................................       133
Cordage and ropemakers' wares of.......................................      134
Raw, hackled, or tow...........................................        364
Twisted yarns, prepared for spinning.......................      133
Fifes......................................................................     234
Figured  silk..........................................................  167,169,171
Figures, wax, for public entertainment, imported temporarily................      349
Filings, iron................................................................  79
Fine art, works of...........................................................     356
Firearms..................................................................   51, 52
Firearms, unprohibited, cartridges for.......................................     326
Fire clay, articles of...................................                   16
Firewood...................................................................      199
Fish:
Fresh, salted, smoked, or marinated, herring, mackerel, salmon..........     271
Preserved in oil or otherwise............................................     291
Salt cod andstockfish...................................................     268
Fish plates, wrought iron or steel............................................  38
Flannels...................................................................      151
Flasks, filled with brandy and all compound spirits not specially mentioned..      297
Flax:
Raw, hackled, and tow...............................................   363
Seed....................................................................    288
Flock wool........................................................... 154,155,156
Flooring  wood..............................................................  189
Floss silk:
Knitted stuffs of.......................................................  170
Lace tulles of...........................................................  172
Spun  or twisted.........................................................  163
Tissues of...............................................................  166
Tulles of..............................................................     171,172
Flour:
Corn...................................................................  277
Oats....................................................................      277
Pulse —.........................................................              282
Rice                                                                          27..........................................................  277
Wheat...........................................................             277
Flower stands:
Fine clay, faience, stoneware, porcelain, or bisque...................    23
Glass and crystal..........................................      14
Flowers, artificial...........................................................    330
Flutes......................................................................  234
Fodder.....................................................................        290
Foil, tin...................................................................      75




INDEX TO CUBAN TARIFF.                93
Fruits:                                             Paragraph.
Dried.......... -285
Dried..................................................................  285
Fresh2..............................................................  283
Preserved  ------ -- -- ------        --- --- - --------  293
Fuel, vegetable......-...-.................... ----.. --- —-.. —.. ---....  199
Furniture:
Bent wood..-....-.......-..-.-.-................ --- —.... —.. —.  196
Fine wood manufactured into..........................................  195
Springs.- --... —............-... -—........ --- —. --- —-.. — -----.  44
Used, of persons coming to settle in the island...........................  352
Wood of any kind manufactured into................  198
Fuses, miners'-..................-........ 115
Galloons:                    G.
Cotton -.........................................................-........ 132
Linen..................................................................  145
Wool...........................................................-........  162
Game, small................................................................  257
Games......................................................................  333
Garden produce, fresh —...... —.......... ----.-. — ----—. --- —-. --- —----   278
Garrafones....-.......-.......... ----. --- —---—. --- —------- ----  10
Gas motors................................................................. 43
Gasoline-.............-................. 8
Gelatin. ---.- -------- ---- -------- ------ ------ ------ ---------- -- * ---- - ------  113
Genista:
Manufactured..........    -...........    202
Raw.....-.-....-.-...-..-..-..-..-.............. ---.-. —. --- —.-.-.  201
Raw-~~~~~~~~~~~~~~~~~201
Ginger ale........-..... ---- ----—. ----. --- —. --- —-------------------- 368
Glass:
Cut, engraved, or gilt.-.... — -------. ---.. --- —--------- --- ----- ------  11
Enamel.-. ----...... —. --- —— *-                        14
Imitating crystal -....-.. —..-..-..-... ----. --- —.. --- —-------------.11
Imitations, precious or fine stones  -.. —.... — ----. ---.. --- —------- ----  14
In statuettes, flower stands, etc......-...- -.. —........... --- —---- --  14
M irrors...... —... ---... --- —-- ----.. — ----. ----. ----.-....-.... —. --- —
Mirrors —~~~~~~~~~13
Paper........... -...-.............- - -------- ----------- ---------  182
Plate..-... —...... —.... ---- - - - ------ ------------- -----  12
Tinned, silvered, or coated with other metals -........-....-........ —.  13
Spectacle or watch glasses...-.. ---. --- —. —.. --- —-14 --- —------------  1
W indow..................................... ----.. -----—. ---. --- —-- --  12
Window —~~~~~~~~~12
Glassware, common or ordinary hollow. ---.. —... --- —. --- —-. --- —---- ---  10
Glazed  cardboard...-...... --- —---... --- —---- ---- ----- ------ ---- --------  185
Gloves:
Linen.............-.-....-...............................
Cotton —~~~~~~~~~~~~~~~126
Linen —~~~~~~~~~~~~~~~~140
Skin....................................................................  218
Skin —~~~~~~~~~~~~~~~~218
Wool.......-....-...-..-...................................
Wool —158
Glucose —~~~~~~~~~~~~~~~~112
Glucose................-................................. --- ——.. ------  112
Glues —~~~~~~~~~~~~~~~~~113
Glues.-..-. —.......-........................................ --- —--—. ---  1
Glycerin....-........... —. -.. —........
Goats ----------------------------------------------------------------------- 209
215
In jewelry or goldsmiths' wares.........................................  4
Wrought in articles, other, of all kinds-.........25I.........  6
W atchbes.............................................................  
Grates for furnaces, cast-iron..-..............................................




94                         INDEX TO CUBAN TARIFF.
Paragraph.
Guano "bast," hats of......................................................         336
Guitars.....................................................................  234
Gums.........................................................                  82
Gunpowder................................................................      115
Gutta-percha:
Manufactured..........................................................          332
Raw    or m elted................................8........................  82
Gypsum:
Employed in manufactures and arts.....................................      3
Manufactured...........................................................            4
H.
H air.......................................................................      146
Cloth  of..............:........................................  154-157
Human, manufactured..................................................           325
VegetableW ares of...........................................................       201
Manufactured.......................................................     202
Hairpins............................................             50
Ham.................. —.....................................................        262
Handcarts...............................................      256
Harmoniums................................................................          233
Harness makers' wares.............................-.........................  226
Harps......................................................................        234
Hatchets for agricultural purposes..........................................        361
Hats:
Cashmere...............................................................      340
Cloth.........................................................           338
Esparto................................................................        337
Guano "bast"........................................................  336
Felt..............................................................         340
Felt, woolen......................................................................  339
For ladies or children........................................                    41
Hair....................................................................        340
"Jipijapa".............................................................          340
Leghorn or Indian straw...........................................  337
Plush...................................................................  340
Satin...........................................................      340
Silk....................................................................       340
Straw or guano " bast".................................................         336
Of Curacoa........................................................  336
Rice-................................................................        337
Velvet..................................................................         340
"Yarey"...............................................................        337
Headings...................................................................         191
Heifers.....................................................................        206
Hemp:
Carpets of..............................................................        143
Cordage and rope makers' wares of......................................         134
Knitted goods of............................................................    140
Plushes...............................................................          139
Tissues of............................................................. 133-145
Trimmings of...........................................................         145
Twine or rope yarn and cord of....................................  134
Velvets.................................................................        139




INDE      TO CUBAN TARIFF.                               95
Heniquen:                                                                     Paragraph.
Cordage and rope makers' wares of......................................        134
Raw, hackled, or tow....................................................  364
Twisted yarns and fibers of, prepared for spinning, not- otherwise provided
for...................................................................  133
Herring, pickled -............-.................................         269
Hides:
Bronzed-................................................................  217
Curried, dyed or not....................................................       215
Embossed, engraved, etc................................................  216
Gilt....................................................................  217
Green...................................................................  212
TannedW ith  hair...........................................................     213
Without the hair....................................................  214
Varnished, etc..........................................................  216
High reliefs of fine clay, faience, stoneware, porcelain, or bisque..............   23
Hoes for agricultural purposes..............................................  361
Hogsheads, wood cut for...................................................         192
Hollow ware:
Clay....................................................................     20
Faience.................................................................  21
Porcelain...............................................................  22
Stoneware.............................................................  20
Honey.....................................................................  314
Hooks................................................................                50
Hoops, wood.................................................................   191
Wrought iron or steel...................................................        35
Horn, also compositions imitating...........................................       322
Horsehair...................................................................  14 6
Tissues of................................................           157
Horses......................................................................  203
Hot-air  motors..............................................................  243
Hydraulic motors...........................................................        243
Cranes..................................................................   246
Hydrochloric acid........................................    96
Hyposulphite of soda.......................................................  99
I.
Implements and tools.............................-..........................  45
Incandescent electric lamps.................................................        15
Indigo.... —... ---............    —.....-..............................91
Ingots:
Aluminium, and alloys having for a basis this metal.....................      69
Lead, as well as its alloys...............................................      71
Nickel, and alloys having for a basis this metal.......................... 69
Steel...................................................................   34
Tin and alloys thereof..................................................        70
Zinc, as well as its alloys...............................................  71
Inks, writing, drawing, or printing.....-........-....-................ —. ----- 92
Inorganic  acids.................... -.........................................   96
Inorganic salts..............................................................  99
Instruments, surgical.......................................... ----.............  50
Insulators, electric.......................................................... 10
Iodine....................................................................          95




96                       INDEX TO CUBAN TARIFF.
Iron, cast:                                                                Paragrapb.
Articles not coated or ornamented with another metal or porcelain, neither
polished nor turned...................................................     31
Articles of all kinds not coated or ornamented with another metal or porcelain, polished or turned...............................................    32
Articles of all kinds, enameled, gilt, tinned, or coated or ornamented with
other metals or porcelain..................-............................33
Bars...................................................-...............     31
Beams..................................................................31
Boxes, lubricating....................................................  31
Columns................................................................     31
Grates for furnaces................................................31
Plates................................................................  31
Pipes...............................................................31
Pigs...................................................................     30
Iron or steel, wrought:
Anchors................................................................     42
ArmsFire...................-...................................... 52
Portable, barrels, unfinished, for....................................   52
Side............................................................         51
Sm all...............................................................    52
Articles not specially mentionedCommon.......................................................54
Fine................................................................-55
Arts, fine tools and implements for, of crucible steel.....................  45
AxlesBent..............................................................38
Straight..........................................................       38
Bands of polished hoop iron............................................      36
Barbed wire (fencing)................................................ 44
Barrels, unfinished, for portable arms...................................    52
Bars of all kindsFine crucible steel.................................................. 35
Wrought iron or steel, rolled.......................................     35
Beams, wrought iron or steel, rolled.....................................    35
Bolts...................................................................      46
Boxes, lubricating...................................38
Brads.................................47
Brass, sheet, pipes covered with........................................     39
Breech-loading firearms and detached parts thereof.2.....................
Buckles................................................................      48
Cables..................................................................   44
Cast in piecesFine.........................                                          38
Rough..............................................................     37
Chains, for vessels or machines..........................................    42
Chairs, cast in pieces, finished...........................................  38
Clasp  nails..................................................7............
Clock works, pieces of..................................................     49
Cold-rolled sheets..............................................             36
Corrugated sheets.......................................................    36
Crochet hooks..........................................................      60
Cranks.........................38
Crucible steelBars of.............................................                    35
Fine tools and implements of.................................4....    45




INDEX TO CUBAN TARIFF.                     97
Iron or steel, wrought-Continued.                          Paragraph.
Disks, signal........................................................... 42
Fencing  (barbed  wire).................................................. 44
Fine tools and implements for arts, etc..................................  45
Firearms-...............................................................  52
Fishplates.......................-.......................    38
Furniture springs..................-.....................................  44
Galvanized sheets..36
Galvanized  wire.......................................................  40
Galvanized wire..40
Gauze, wire. —..........-............- -........ —.. —...-............. 43
Hairpins.. --- —.-...... —..............-...... —..................... 50
Hooks....................      50
Hoops -----------------------------            ----------     35
Hoop  iron................................................................  36
Hoop iron..............36
Polished, bands of...................................................  36
Implements and tools.................................................. 45,361
Iron, soft or wrought, in ingots or ' tochos..............................  34
Ingots, steel in..34
Instruments, surgical............ -.......................................  50
Lubricating boxes...............-    -       -.......................................  38
Manufactures of tin plate.........................-......................  53
Moorings -.... —..........-.............. —. ---.. ---.. —..-... ---- -  42
Muzzle-loading guns, and detached parts thereof......-...................  52
Nails.......... —......-.-......-.......... --- --—.. ---..... — ----. —.-  47
Clasp  ---- ---- --- ---- ----- ------- ---- ----- ---- ------- - — 47
Needles....................-................-.......        49
Netting.................................................................  44
Netting..............-...............    -44
Nuts-..                        -         -46
Pens......................................   49
Perforated sheets composed of bars or bars and sheets.-..................  36
Pieces, large, in, composed of bars or bars and sheets fastened by means
of rivets or screws; the same unriveted, perforated, or cut to measure..  41
Pins —.................-.........49
Pipes........................................-..........................  39
Pipeos...................................................................  39
Pistols ---  ---   --- ------ ---- ---- --- -------- ----------- ----- - 52
Polished sheets -................-... —..-...... —..*.............. 36
Rails. -..................................... —.....  35
Revolvers, also detached pieces............. -.........     52
Rivets-........................-...............      45
Rods.........-...................-...-...-. —.............. —... ---  35
Scissors, tailors'... —. —....-..... -...-........... --- —. ----. --- —----  51
Screws...........................-......................................  46
Shavings  -----.....-.....-..-................ ----. --- —-- ------ ---- -  79
Sheets, rolled................. -..........................................  36
Side arms, and pieces for same...............-................. 51
Signal disks..-...................................     42
Sleepers...-... —.. ---..... —...-..-.............. —.. --- —----—. ---- -  38
SpringsCast in pieces, finished, for railways and tramways...................  38
Other than for railways and tramways...........-...............  38
Furniture.. ---- --- - ---- ----- ----------- ---- ------- ------- --  4
Surgical instruments....-5.0....................................* w
Switches...............................................................  42
Tacks....................................................... 46
Switches —~~~~~~~~42
Tires.............................................................. 35
46
Tires-........,.....3
Tinned sheets..............-.......................*.....................
S. Doe. 254 - — 7 




98                       INDEX TO CUBAN TARIFF.
Iron or steel, wrought-Continued.                                          Paragraph.
Tin plate....................I....................... 36
Manufactures of..53
Tools and implements:
Agricultural purposes..........................................  361
For arts, trades, and professions....................................    45
Washers................................................................      46
Wheels...                                                                     38
WireGalvanized or not....................................................    40
Gauze.............................................................      43
Iron, sulphate of..99
Instruments:
Metal, of 6 pistons or more..............................................   234
Musical, other.................................................  235
Portable, imported in luggage...........................................    358
Scientific, for use of schools.............................................  366
Wind, detached parts for................................................    234
Intestines, dried............................................................   230
Ivory.....................................................................  321
And compositions of....................................................     322
J.
Jasper......................................................................      1
Jerked beef.................................................................    263
Jerseys:
Linen...................................................................    140
W ool...................................................................    158
Jewelry..................................................................... 24,27
Jewels, used, imported in luggage...........................................     358
Jet.........................................................................     321
And compositions imitating.322
Joiners' wares of common wood............................................        194
Jute:
Carpets of...............................................................    143
Cordage and rope makers' wares of.134
Plushes of.............................................................. 139
Raw, hackled, or tow...................................................     364
Tissues of.-.......................................................... 135,135b
Twisted yarns and fibers of..............................................    133
Spun, for the manufacture of sugar bags............................     365
K.
Kid  skins...................................................................   215
Knitted goods:
Cotton............................................................          126
Linen.................................................................... 140
W ool...................................................................    158
Knives....................................361
Cane..................................................................       361
Labels.....................................................................      179
For tobacco and other purposes..180
Lace:
Cotton.................................................................     128
Linen.................................................................      142
Tulles for borders and blondes, of silk or floss silk.......................  172




INDEX TO CUBAN TARIFF.                                    99
Paragraph.
Lambskins..................................................................  15
Lambakins                                                      ~~~~~~~~~~~~~~~215
Lamps:
Incandescent electric...................................................          15
Wicks for...............................................................        131
Lard...........5...........................................................        259
Latticework-.......................................... —...................           193
Lead and alloys of:
Articles................................................................  78
Bars, sheets, pipes, and wire-.............................................      74
In lumps or ingots-.......................................................       71
Lead pencils -................................................................         89
Leather:
Cases of..........................................................-.....        329
Chamois................................................................         217
Cut out for boots and shoes and other articles...........................       216
Hat boxes..............................................................         226
Other manufactures.....................................                 227
Traveling bags..................................-I.....................         226
Valises.................................................................        226
Licorice, extract of.........................................................         83
Lime.......................................................................           3
Chloride of..............................................................         99
Phosphates and superphosphates of......................................           99
Linen:
Bed, used, imported in luggage...........................................        358
Knitted goods...........................................................          140
Plushes of..............................................................         139
Table, used, imported in luggage.........................................       358
Tissues of............................................................ 135,135b
Trimmings of............-...............................................  145
Velvets of....... —....-........-...-.............................           139
Liqueurs.-..........           —.........................................................  299
Liquid carbonic acid............:...........................................      96
Liquors, malt-............-...................................................       301
Lithographs used as labels............       -......................................  180
Locomotives -.....................-...........................................        245
Logs, fine wood...............-..............................................        190
Logwood, extract of...-.........-.............................................   92
Lubricating boxes:
Cast-iron..-...................................-..........................       31
Wrought-iron or steel..........-.........................................   38
Luggage.....-............................................................-...        359
M.
Machetes, for agricultural purposes —...-.-.... —....... ---...-....-..-....-    361
Machinery:
Agricultural...................        -.........................................  241
For making sugar and brandy.....................................-......  240
Machines:
Dynamo-electric...-....................................................  248
Of copper and alloys.-...................................................    247
Other.............................................-......................  251
Sewing-.. —.................-.-.-.-...... --- —--------------  249
Weighing..............................................................-         239
Mackerel, pickled, etc.....................         -.................................. 270
Madder................................. 




100                      INDEX TO CUBAN TARIFF.
Magnesia:                                                                 Paragraph.
Carbonate of.....................................................       99
Sulphate of...........................................................  99
Malt liquors................................................................  301
Mandolins...........................................-................  234
Manures, natural...........................................................  346
Maps.......................................................  180
For the use of schools.......................................-..........  366
Marble.....................................................................     1
Mares..-.................................................-....          203
Marine engines.............................................................  243
Matihes...............................................................  331
Meat in brine -........-.... ----—. ---                   -.       -—.        258
Medicinal dragees.......................103
Oils....................................................................  106
Meerschaum, and compositions imitating-............-......... -322
Mercury.-.....................................    ---.........    68
Metal instruments, of 6 pistons or more..................-.................  234
Metals not specially mentioned and alloys of:
Articles......................      -.................................   78
Bars, etc...........................................................   74
Ingots............................................................  71
Mineral:
Oils..................................................................    8
Pitch...................................................................  6
Waters............................................................. -368
Wax.......-.................-............. —....................       107
Mineralogy, specimens and collections of, for public museums, schools, academies, and scientific and artistic corporations..........-.....-...........  351
Miners' fuses......-...................-........ —......     115
M irrors-....................................................................  13
Molasses.................................................................  315
Moss, natural....................................... -—......-    347
Mother-of-pearl...................-.........-.....   321
And compositions imitating.............................................    322
Motors, hydraulic, petroleum, gas, and hot or compressed air.................  243
Stear..................................................................   242
Mules.......................................................................   204
Musical instruments...................................................... 232-235
Other..................................................................  236
Mustard................................................    294
Mutton, fresh...............................................................  264
1N.
Nails:
Copper................................................................     64
Iron  or steel............................................................  47
National products returning from foreign exhibitions........................   348
Natural mineral waters.....................................................    368
Needles...................................................................  49
Nicketlnd alloys of:
Articles of all kinds....................................................   76
In bars, sheets, pipes, and wire..........................................  72
In lumps or ingots......................................................    69
Nitrate of potash and soda..................................................    99




INDEX TO CUBAN TARIFF.                                  101
Paragraph.
Nitric acid...................................................................         6
Numismatical objects for public museums, academies, and scientific and artistic corporations...........................................................  355
Nutmegs ----—... ---. —....3 —... --- —------   ----------—,                        304
Nuts, iron or steel.................................................   46
0.
Oats........................................................................  276
Ochers.....................................................................           88
Oilcloths..................................................................  328
Oil paintings..............................................................     335
Oils:
Artificial colors prepared in.............................................        89
Benzine.................................................................  8
Cod-liver...............................................................        106
Crude, derived from schists...............................................        7
Crude, other............................................................         106
Cocoanut...............................................................         105
Gasoline.. —... ---... ----...........-... —.....                                   8
Medicinal, not refined, other............................................       106
Mineral, other, rectified or refined, intended for illumination........8.... 
Mineral, not specially mentioned........................................          8
Palm...................................................................         105
Olive...................................................................        295
Petroleum, crude natural...............................................            7
Rectified or refined, intended for illumination.......................        8
Oleaginous seeds............................................................   81
Oleic acid...................................................................  97
Olein.......................................................................        106
Oleographs, used as labels.-..-.. ----................ —..............-...-..  180
Oleonaphtha................................................................            7
Omnibuses..................................................................  252
Onions.....................................................................  280
Opium..........                                                                  85
Ores —.................-9..............................................                9
Organic:
Acids, other...........     -...............................................     97
Salts...................................................................  100
Organs..... —............................................... 233
Ornaments, all kinds except gold and silver....................................  320
Osiers......................................................................  202
Cases of.-.............................................................. 329
Manufactured into articles of all kinds, not specially mentioned..........      202
Oxalates.................................................................   100
Oxalic acid................................................................. 97
Oxen.......................................................................206
Oxides and oxyhydrates of ammoniac, potash, and other caustic and barilla
alkalies..............................-.....................................98
Oysters...............-.....-.....          -...............272
P.
Packing paper, common-................-.... —.........-.............. 182
Paintings, oil...............................................................        335
Palm.....................................................................            201
Manufactures of...........-............................................. 202
Oil...................................................................          10




102                      INDEX TO CUBAN TARIFF.
Paragraph.
Palmetic acid...........................................    97
Panuoramas, for public entertainment, imported temporarily..................     349
Paper:
Blotting................................................................  182
Cardboard..............................................................     185
Endless or in sheetsFor printing purposes...............................................     175
For wrapping purposes.................................   176
Glass or sand...........................................................  182
Other, not specially mentioned..........................................    184
Packing, common.......................................................  182
Pasteboard........................................................... 185-186
Printed matter........................................................ 178-180
Pulp...................................................................  174
Sand or glass...........................................................    182
Sheets, for writing......................................................    177
Thin, for packing fruit..................................................  183
W all...................................................................  181
Paraffin:
Articles of.............................................................     108
In lumps...............................................................  107
Parasols....................................................................     334
Sticks for.....................................................     323
Parchment..................................................................      217
"Pardas" (gray blankets)..................................................  152
Parrots.....................................                                     210
Paste.......................................................................  187
Artificial colors of metallic bases prepared in............................  89
Other artificial colors in...............................    90
Pasteboard:
In sheets................................................................  185
Manufactures of.........................................................  186
Pastes, for alimentary purposes..............................................    311
Patent leather:
Boots of................................................................  222
Shoes of................................................................  220
Paving stone...............................................................  360
Pease.......................................................................  279
Pelts.......................................................................  211
Pencils, lead or colored.....................................................   89
Pens, copper................................................................  65
Pepper.....................................................................    304
Perfumery.................................................................      110
Personal use, articles of.....................................................  358
Petroleum:
Crude..................................................................  7
Motor..................................................................    243
Rectified or refined, for illumination......................................  8
Pharmaceutical products................................................... 95-104
Not specially mentioned...........................................   104
Phosphate of lime..........................................................      99
Phosphorus................................................................  95
Photographs................................................................  180
Pianos.....................................................................  232
Pictures, used as labels and wrappers...................................   180
Pig iron. (See Iron.)




INDEX TO CUBAN TARIFF.                                     103
Paragraph.
Pigs........................................................................             207
Sucking................................................................            208
Pills.......................................................................    103
Pins:
Copper.................................................................            65
Iron.................................................................... — 49
Pipes:
Aluminium.............................................................  72
Cast iron.. —....-.......................      31
Cast iron opper................................................................      63
Copper                   -                   -63
Lead, zinc, and other...................................................            74
Nickel.................................................................              72
Wrought iron or steel...................................................             39
Piques......................................................................             123
Pistols.....................................................................          52
Pita:
Cordage and rope makers' wares of......................................            134
Raw, hackled, or tow...................................................            364
Twisted yarns and fibers of.............................................           133
Pitch.................................................................           82
Mineral.................................................................             6
Planed wood.-................................................................    189
Plants, natural.............................................................            347
Plates:
Copper..................................................... —............           63
Cast iron...............................................................            31
Platinum:
In articles, other, of all kinds.-............-.............................. 25
In ingots..-... —.. --- —-—.................................................. ---......  28
In jewelry or goldsmiths' wares.........................................            24
Plows......................................................................             361
Plush:
Hats of.................................................................            340
Of linen, jute, etc..... —..........-...-.......................              139
Of wool................................................................            153
Tissue, three-ply..-................-........................... —.....           125
Porcelain:
Hollow ware or dishes of....-........................................... 22
Statuettes, etc.-.......................-.........-..-,-           23
Pork:
Brine or salt............................................... —.. —... 258
Fresh...................................................................  264
Potash:
Chlorate of..-.......-..................-......,... —..................  99
Nitrate of.......................................       99
Oxides and oxyhydrates of —...............-............ ---..  98
Sulphate of........................................................    99
Potassium, chloride of....-............-............,,, ---—. ---......  99
Potatoes....................................................................  281
Poultry.............,...............-............                                       257
Powder:
Artificial colors of metallic bases in.....................................     89
Other artificial colors in.......................................      90
Tobacco in....................-....................................      344
Preserves, alimentary, not specially mentioned.............................  294




1U4                        INDEX TO CUBAN TARIFF.
Paragraph.
Primers, for firearms......................................................         326
Prints.......................................................... 180
Products, garden.......................................... 278-281
Public enterprises, objects for..............................................       349
Pulp, paper.................................................................         174
Pulse:
Flour of...............................................................         282
Pickled or preserved............-.............                               292
Pumps, steam......................................................       243
Q.
Quinine, sulphate and bisulphate of....................................  262
R.
Rails, steel.................................................................        35
Railway:
Axles, straight, wrought iron, or steel....................................      38
Carriages.............................................                           253
Chains, for vessels or machines.........................................         42
Chairs, wrought iron or steel           t                                         38
Chairs, wrought iron or steel............................................   38
Fish plates,wrought iron or steel.......................................    38
Locomotives..........................................................  245
Lubricating boxesCast iron.........................................................      31
Wrought iron or steel...............................................      38
Rails, wrought iron or steel.............................................       35
Signal disks............................................................         42
Sleepers, wrought iron or steel..........................................  38
Springs, for railways and tramways.....................................          38
Switches................................................................     42
Turntables.............................................................          246
Wheels, wrought iron or steel...........................................          38
Rafters................................................................        189
Ramie:
Raw, hackled, or tow....................................................      363
Tissues of............................................................ 135,135b
Trimmings of...........................................................  145
Receptacles.................................................................  350
Revolvers...................................................................         52
Resins......................................................................       82
Ribbons:
Cotton..................................................................        132
Linen...................................................................     145
W  ool..................................................................       162
Rice...................................................................   274
Flour...................................................................        277
Riding boots................................................................        224
Rivets......................................................................         46
Rods, of wrought iron or steel...............................................         35
Root beer. -................................................................         368
Roots, for dyeing..........................................................          91
Rope and cordage and rope makers' wares...................................           134
Round wood................................................................    189
Rum-.......................................................................  297




INDEX TO CUBAN TARIFF.                        105
Paragraph.
Rushes... ----...................................... 201
Manufactured...........................................................  202
Rye.......-..................................................  276
S.
Saccharine.....-...............................................................  318
Saddlery  wares.............................................................  226
Safflower...........................................................  302
Saffron.....................................................................  302
Salmon, canned, etc...................................  271
Salt, common..................................................................  99
Salt beef.................................................................  258
Cod. —............................................................. —..  268
Salts:
And  alkaloids..........................................................  101
Inorganic................................................................  99
Of ammoniac, other......................................................  99
Of  copper..............................................................  99
Organic........................  100
Salvage, from wrecked vessels.... —........................................... 256a
Samples:
Felt, wall paper and tissues.............................................  353
Trimmings.. ---........................................................... 354
Sandals.....................................................................  225
Satin, hats of..........................................  340
Sauces........................................................................  294
Scales, copper......-..-......-...-................................ --- —-.  56
Schists......................................................................  6
Crude oils derived from.................................................. 7
Scientific instruments for use of schools, etc.................................  366
Scissors, tailors'..............................................................  51
Scoria.-......................................................................  80
Sclptures...-..      —.. --- —-                  ----------------     1
Seeds.........................................................  287-289
Oleaginous....................................................  81
Sewing machines.....................-....................................  249
Shavings of iron or steel....................................................  79
Sheep.......-............................................................... 209
Sheepskins (basils)..........................................................  215
Sheets:
Aluminium and nickel -....-.. --- —. ---. ----. ----. --- —--—............ 72
Lead, zinc, and other metals.-..................................... --- —....... 74
Tin........................................                   73
Wrought-iron or steel, rolled -.......................             36
Shellfish:
Dried or fresh.................................................272
Preserved in oil or otherwise -...................... ----        291
Shipbuilding, timber for..................................................  189
Shoes:
Cowhide................................................................  219
219
Other fancy  leathers.....................................................  223
Patent and similar leathers............220.................................
Shooks,,,,,*,,,,,,,,,,,,,,,.. —. ----. —. --- —,,,,,,*,,,.. — --- -— ****-.  191
Signal disks................................................42




106                       INDEX TO CUBAN TARIFF.
Silk and floss silk:                                                          Paragraph.
Hats of.................................................................        340
Knitted stuffs ---...............................                    170
Lace tulles for borders and blondes...............................              172
On reels.....................-...........................................       164
Spun or twisted.......................-..................................   163
Tissues of................................-............................. 165-169
Trimmings..........-...................................................  173
Tulles........   -..........................................................  171
Silver:
Chloride of..............-.................................  101
Coins..-...-.....................................                               357
In ingots, bars, plates, sheets, or powder.....     -...........................  26
Jewelry or wares of...-.............................................-..-...   27
Watches...............-.................................................  236
Silversmiths' wares, others, of all kinds...-..................................      28
Singing birds...... ---................. 210
Siphons.....-...............................................................         10
Skins:
Curried, dyed or not -..-............................................-......  215
Gilt or bronzed......................................-.....-..............      217
Gloves of.................................................... ---...........     218
Green or not tanned.-...................................................    212
Varnished, etc., or embossed...............-..............................      216
Slabs:
Clay........................................-..............              18
Glass or crystal.........................................................        12
Marble, jasper, or alabaster.............................................         1
Sleepers....................................................................         38
Snuff.......................................................................        344
Soap, common..............................................................          109
Socks:
Cotton................................................................    126
Linen................. ---.................................................      140
W ool..................................................................     158
Soda:
Chlorate of...............-...........................................         99
Hyposulphite of.........................-..........................          99
Nitrate'of.................     -..............................................  99
Sulphate of...................................-.........................         99
Sodium, chloride of (common salt)...................-......................          99
Specimens and collections-...................................................   351
Spermaceti........................-........-................................  106
Spirits of turpentine.......................-.......................                 82
Springs:
Furniture..............................................-.................         44
Wrought-iron or steel...-.....    -...........................................   38
Spun jute, for manufacture of sugar bags.........-.........-................        365
Silk....................................................................  163
Starch, for industrial uses-...  -.........................................-.......  112
Stationary steam motors.-...        -................................................  242
Statuettes:
Fine clay, faience, stoneware, porcelain, and bisque......-.................     23
Glass and crystal................................................-.......       14
Gypsum......................................-.....................-.....          4
Staves-............................................................-..........  188




INDEX TO CUBAN TARIFF.                      107
Paragraph.
Steam motors, stationary....................................................  242
Pumps........................................................  243
Stearic acid.........97
Stearin            —.....................................................................  106
Articles of.. ---...... —..........-.......-............   108
Steel (see Iron or steel):
CrucibleBars of.............................................................  5
Fine tools and implements of........................................  45
In ingots -.....-.....-..-..........-...,,.. ---..-...............  34
Sticks for umbrellas and parasols, and walking sticks........................  323
Stockfish.......-... —................ —.....-.............................. 268
Stockings:
Cotton —............................ —.. ---. —.-   126
Linen....- -.......-..-..-.. —......................  158
W ool —...................................................................  158
Stone, unwrought, for paving purposes......................................  360
Stoneware:
Hollow  ware of.........-.-.. —.........-...... ---...... ---..  20
Slabs or conduits of.............-.......................................  18
Statuettes, etc., of........ —..........-.......... ----.................  23
Straw:
Fine....................................................................  201
Manufactured into articles of all kinds not specially mentioned. —.....  202
Ilats of...............................................................  336-338
Sucking  pigs...............................................................  208
Sugar:
Bags.. ----........................ ---. —.......   133 a
Spun jute for manufacture of.......................................  365
Machinery for making..................................................  240
Raw....................................................................  316
Refined.................................................................  317
Sulphates of:
Ammoniac, iron, and magnesia -........................-.................. ---  99
Potash.................................................................  99
Quinine.................-...-... —.................................... -362
Soda.....-.............. ---........-...-..... —..... —..   99
Sulphur...-..... —.. —....-.. ---.. —.. -—. ----- --- ---- --- ----  95
Sulphuric acid —............................................................ 96
Superphosphates of lime. --- —-............... ---............. ---  99
Surgical instruments —........................ ----... —......... -- ----- ---  50
Swanskin..................................................................  149
Sweetmeats................................................................  309
Switches...................................................................  42
T.
Table:
Clocks, works for......... —...............................................- 
CoversCotton...... —.. —..........-...... —....- -............ ---- -----   130
Linen  —....................... —....................................... --- — --------   144
Wool.......-....................-........ 160
Linen, used, imported in luggage...-........................ --- --—........ 358
Service, used, imported in luggage...................................  38




108                       INDEX TO CUBAN TARIFF.
Tacks:                                                                       Paragraph.
Copper................................................................    64
Iron or steel.....................................
tallow......................................................     260
Tan  bark...................................................................  84
Tapestry, tissues calledCotton...-......-..-....-.....-......-........ ---................. ---..   130
Linen..................................................................  144
Wool.................................-..................................       160
Tar-.........................................................................   6
Tarpaulins -.................................................................  327
Tartaric acid...............................................................  97
Tartrates..  -.............................................................  100
"Tasajo" (jerked beef)....................    -....................  263
Tea........................................................................  306
Theaters, portable, imported temporarily...........................      349
Theatrical costumes, used, imported in luggage..............................       358
Thread, cotton..................................-............................  117
Tiles:
Ceramic, of all kinds and glazed roofing...............-.......                 19
Roofing, of clay, not glazed, for building purposes...............-.....        17
Timber, for ships..-......................         -..................................  189
Timothy....................................................................        289
Tin and alloys of:
Articles of all kinds..-..................................................  77
Bars, sheets, pipes, and wire..............-.............................  73
Britannia metal.........................     -...............................  77
Leaves (tin foil) and capsules for bottles................................     75
Lumps or ingots -..................       -......................................  70
Tin plate:
Rolled, wrought-iron, or steel..............................-.............    36
Manufactures of..-......................................................   53
Tinned sheets, rolled, wrought-iron, or steel.................-................     36
Tires...........................-..............................    35
Tissues:
CottonCarded-.............................................................      124
For counterpanes................     -..............................-...  122
Plain.............................................................  118, 119
Printed........................................................ 118a,119a
Twilled or figured................................................ 120,121
Printed........................................................ 120a, 121a
Tapestry...........................-................................      130
Three-ply plush.............. -................. -...   125
Velvety............................................................  125
Of bristle or horsehair.-.................................................   157
Of hemp, linen, ramie, jute, or other vegetable fibers not specially mentioned........................................................  133-145
Tapestry...........................................................  144
Tapestry, of wool...................................................      160
Samples of........................     -......................................  353
Tobacco:
Cigars, cigarettes, and cheroots of all kinds.............................    344
Export rates of duty-...............................page..     76
In cakes, so-called "breva," or in carrots.....................-...........    344
Leaf-................-....       -.-.....-......-.-                   344
In powder or snuff, or otherwise manufactured....................              344




INDEX TO CUBAN TARIFF.                         109
Paragraph.
"Tobar," flowers of.........................................................  302
Toilet objects, used, imported in luggage...................................  358
Tools and implements, for arts, etc...........................................  45
Portable, used, imported in luggage.....................................  358
Tortoise shell-............-...................................................  321
And compositions imitating.............................................  322
Tow, tarred or coated with pitch...............-................... —..  327
Toys, other than those of tortoise shell, ivory, mother-of-pearl, gold, and silver.  333
Trained animals, for public entertainment, imported temporarily.............  349
Tramway carriages.........................................................  255
Traveling  bags.............................................................  226
Trees, natural..............................................................  347
Trimmings:
Cotton               -132
Cotton................................... ---. —. ---. ---- - -............  132
Hemp, jute, linen, ramie, etc............................................  145
Silk...-........         -............ 173
W ool...................................................................  162
Trinkets, except those of gold and silver....................................  320
Trolleys, miners............................................................   254
Trucks..................... --- —-................... --- —----—.... —.... 246,254
Truffles............    -......................................................... 294
Trunks, fine wood.-...................... --- —----- -----—.  190
Tulles:
Cotton.................... --- — ---------------------—.......................  127
For bordersCotton...-........-............................................... 128
Linen..-....-...........-............................ — ------ ---- --  142
Silk, for borders and blondes.............. —. ----...-... ---  172
Linen..........................-.................. 141
Silk..-............................................  171
Turntables.-........ --- —----..-............................................. ---- --- --- ---  246
Turpentine, spirits of -........................ —........ ---- -----—....................  82
Twine.. --- —--- ------------..................... --- —--------- -- --- -- ---—......... 134
U.
Umbrellas..................................................................  334
Sticks for.................-...... ----......... ---------- -----------  323
Urns, of marble, jasper, and alabaster...............-......................... --- —----- ---  1
V.
Valises.................-.....22...6..... —....                226
Vanilla........-.............-...................... --- —-- --- - --- ----   305
Vans.....................................................................  254
Varnish....................................................................  93
Vaseline.-.........  --—..   ---- - - -- ---- --- -------- - - -   8
Vases:
Fine clay, faience, stoneware, porcelain, or bisque......................... 23
Glass and crystal. —.................... --- —--------------—.................................. 14
Marble, jasper, and alabaster............................................ --- —--
Vegetable:
Fuel................................................................... 8
~~~~~~~~Juices....-..-.-. —. ---83
Oils.................................................. --- —--   105
Products, not specially mentioned...-....................................
W ax....................................................................




110                       INDEX TO CUBAN TARIFF.
Paragraph.
Velocipedes.*-.-.......*.....................................250
Velveteens......................... 125
Velvets:
Hats of.................................................          340
Of linen, jute, etc.......................................            139
Of wool -... 153
Veneers, sawn wood.......................................  190
Violins.............................................                     234
Violoncellos................................................................  234
Vessels, salvage from wrecked..................................... 256a
W.
Wagons................................................              256
Walking sticks.............................................................  323
Wall clocks, works for......................................................        238
Wall paper..............................................   181
Samples of..............................................................        353
W ashers....................................................................  46
Waste, cotton.............................................................         116
Wastes, animal, not specially mentioned.....................................       231
Water, artificial colors prepared in........................        89
Waterproof stuffs.......................................       343
Watches....................................................................         236
Glasses for...............................................................  14
Wax:
All kinds, wrought......................................................       108
Animal, mineral, vegetable, unwrought..................................        107
Figures, for public entertainment, imported temporarily.................       349
Matches................................................................  331
Wearing apparel, used, imported in luggage..................................       358
Weighing machines..................................          239
Whalebone, and compositions imitating.....................................         322
Wheat......................................................................  275
Flour...................................................................        277
Wheels..............................................     38
W hiskies..................................................................  297
Wicks for lamps and candles................................................         131
Wind instruments...........................................................  234
Wines:
Other...................................................................  300
Sparkling...............................................................  298
Wire:
Aluminium or nickel....................................................   72
CopperCovered with tissues of insulating metal.............................      61
Galvanized.........................................................  60
Gauze..............................................................       62
Lead, zinc, and other....................................................       74
Wrought iron or steel (galvanized)....................................   40
Wood:
Articles of all kinds, common wood manufactured into...................        194
Battens.................................................................        197
Beams, ordinary wood..........................189
Bent, furniture of.......................................................       196




INDEX TO CUBAN TARIFF.                       111
Wood-Continued.
Boards-                                                    Paragrapjh.
Fine wood, for cabinetmakers...................................190
Ordinary wood.........................................  189
Broomsticks............................................................ 189
Cases of...............................................  329
Wherein imported goods were packed...............................  189
Coopers' wares.....................................          191
Cut, for making hogsheads or casks for sugar or molasses................  192
DealsOrdinary wood..... —....... ---...................... -—....  189
Fine wood..........................................................  190
Fine wood,.                                                  190
Fencing................................................................  193
Fine wood, manufactured into furniture or other wares.............195
Firewood...............................................................  199
Furniture ----....................................................... 195,196, 198
Hoops and headings.................................... —....  191
Joiners' wares............................... —.. ---...... --- —......  194
Lattice work....-...............                          193
Logs, fine wood.........................................  190
Matches.......................331
Planed or dovetailed, ordinary wood..................................... 190
Rafters, ordinary wood............................................... —.. 189
Round wood, ordinary................................................... 189
Sawn in veneers......................................................  189
Shooks, coopers' wares.............................................. ----. 191
Staves. --- ——.. —......... --- —----—... ----. --- —------—..  188
Timber for shipbuilding purposes.......................................  189
Woods, for dyeing.................................-. —... ----. ---. --- —----  91
Wool:
Astrakhans................................. ----.-. --- —.. —  ---------— 153
Baizes ----.......................... --- —-......................... 150
Blankets or counterpanes............................................... ------------ 152
Carpets.................................................................  159
Cloths and other tissues not specially mentioned...... --- —..................  154
Counterpanes.............................................. --- —-----------—..... 160
Felts.............. --- —---—........................... 161
Flannels...... —..... --- ——... --- —.........    151
Galloons...........................-....-...... --- —---------  162
Knitted stuffsIn the piece, jerseys or drawers.......... —............................ 158
In stockings, socks, gloves, or other small articles...................158
"Pardas" (gray blankets)....................-...*.*....       152
Plushes................................................................. 153
Raw.......-............ --- —--------—.......................................... 147
Ribbons -.... —..............................*...................... --- —--—........ — 162
Swanskinl...1.......-.*..-.....          -    ---      *150
Table covers................................................................  160
Table covers —.1 --- —----------—. --- —--------------— * ----I-160
Tapestry................................-....................... —   160
Trimmings....... —............................................... --- —------------ 162
Velvets...1 --- -—.....-.. ----1 --- —------------------------------ I153
Yarn...........     --------—....................................................... 148
Works, for clocks.......................................................... 236




112                      INDEX   TO   CUBAN    TARIFF.
Y.
Yars:                                                                   Paragraph.
Cottonn.............................................................      117
Rope...........................................................  134
Wool.4.......................................................  148
* Z.
Zinc:
In articles....................................................    78
In bars, sheets, pipes, and wire..............................       74
In lumps or ingots.............................     71
Zoology, specimens and collections of, for public museums, schools, academies,
and scientific and artistic corporations.....................................  351




AMENDMENTS TO CUBAN TARIFF.
[Amendments embraced in Tariff Circulars Nos. 1 to 31, inclusive, are incorporated in the second (this)
edition.]
For 1st amendment see Tariff Circular No. 32.
For 2d amendment see Tariff Circular No. 34.
For 3d amendment see Tariff Circular No. 35.
For 4th amendment see Tariff Circular No. 36.
For 5th amendment see Tariff Circular No. 38.
For 6th amendment see Tariff Circular No. 40.
For 7th amendment see Tariff Circular No. 41.
For 8th amendment see Tariff Circular No. 42.
For 9th amendment see Tariff Circular No. 44.
For 10th amendment see Tariff Circular No. 45.
For 11th amendment see Tariff Circular No. 46.
For 12th amendment see Tariff Circular No. 49.
For 13th amendment see Tariff Circular No. 50.
For 14th amendment see Tariff Circular No. 51.
For 15th amendment see Tariff Circular No. 55.
For 16th amendment see Tariff Circular No. 57.
For 17th amendment see Tariff Circular No. 59.
For 18th amendment see Tariff Circular No. 61.
For 19th amendment see Tariff Circular No. 62.
For 20th amendment see Tariff Circular No. 63.
For 21st amendment see Tariff Circular No. 66.
For 22d amendment see Tariff Circular No. 67.
For 23d amendment see Tariff Circular No. 68.
For 24th amendment see Tariff Circular No. 69.
For 25th amendment see Tariff Circular No. 70.
For 26th amendment see Tariff Circular No. 71.
For 27th amendment see Tariff Circular No. 72.
For 28th amendment see Tariff Circular No. 73.
For 29th amendment see Tariff Circular No. 74.
For 30th amendment see Tariff Circular No. 75.
For 31st aniendment see Tariff Circular No. 76.
For 32d amendment see Tariff Circular No. 77.
For 33d amendment see Tariff Circular No. 78.
For 34th amendment see Tariff Circular No. 83.
For 35th amendment see Tariff Circular No. 84.
For 36th amendment see Tariff Circular No. 88.
For 37th amendment see Tariff Circular No. 91.
For 38th amendment see Tariff Circular No. 92.
For 39th amendment see Tariff Circular No. 93.
For 40th amendment see Tariff Circular No. 95.
For 41st amendment see Tariff Circular No. 96.
For 42d amendment see Tariff Circular No. 98.
S. Doc. 254 —8                                                113




114


INSULAR TARIFF.


For 43d amendment see Tariff Circular No. 103.
For 44th amendment see Tariff Circular No. 104.
For 45th amendment see Tariff Circular No. 107.
For 46th amendment see Tariff Circular No. 109.
For 47th amendment see Tariff Circular No. 114.
TARIFF CIRCULAR                             WVAR DEPARTMENT,
No. 32.      W) ashington, January 25, 1899.
By direction of the President, the following Executive order is published for the information and guidance of all concerned:
EXECUTIVE MANSION, January 25, 1899.
By virtue of the authority vested in me as Commander in Chief of the Army and
Navy of the United States, I do hereby order and direct that subdivision (e) of section (6), title " Tonnage dues," of the Amended Customs Tariff and Regulations for
Ports in Cuba and all islands in the West Indies west of the seventy-fourth degree
west longitude, in possession of the United States, established by Executive order of
December 13, 1898, and the provisions in said subdivision made and contained as
heretofore existing; be, and the same are hereby, revoked and annulled.
WILLIAM MCKINLEY.
The above order will be duly proclaimed and enforced.
R. A. ALGER,
Secretary of War.
TARIFF CIRCULAR                  W           WAR DEPARTMENT,
No. 34.                        Wlashington, February 11, 1899.
The following amendments to paragraph 3, "Entrance and clearance
of vessels," page 7, and paragraph 17, "' Entry of merchandise," page 12,
of the Amended Customs Tariff and Regulations for Ports in Cuba in
Possession of the United States, are hereby published for the information and guidance of all concerned:
Paragraph 3, on page 12, is hereby amended to read as follows:
3. Within twenty-four hours after the arrival of any vessel the master must, under
a penalty for failure of $1 per ton registry measurement, produce to the proper
officer a manifest of her cargo, with the marks, numbers, and description of the
packages and the names of the respective consignees, which manifests, if the vessel
be from a port in the United States, shall be certified by the collector of the port of
sailing. If the vessel be from any other than a United States port, her manifest must
be certified by the United States consul or commercial agent at such port; if
there be no United States consul or commercial agent at such port, then said manifest must be certified by the consul of any nation at peace with the United States,
and if there be no such consul, then by twio resident merchants of good reputation; and the
register of the vessel shall, upon her arrival in Cuba, be deposited with the consul
of the nation to which she may belong, if any there be; otherwise with the commandant at the port, until the master shall have paid such tonnage taxes and other
port charges as may be due under these regulations.
Paragraph 17, on page 16, is hereby amended to read as follows:
17. The consignee nanred in the bill of lading, or the person to whom such consignee
shall, by indorsement, have assigned the bill of lading, shall present to the officer
duly designated for that purpose by the military authority his bill of lading, an




INSULAR TARIFF.


invoice describing the goods, showing their character, quantity and cost, together
with an entry in duplicate showing the name of the importer and of the vessel of
importation, the place whence the goods were imported, the date of their arrival at
the port of destination, the marks and numbers of the packages, the nature and
quantity of their contents, their value, including costs incurred in packing them for
shipment, and the currency in which the invoices were made out. The invoice must
be made out in the currency of the country of exportation, and must be verified by
the oath of the shipper, and where no consul, commercial agent, or notary is resident at
the port of exportation the verification of the invoice herein required must be made by two
resident merchants of good reputation. The entry shall be signed by the importer,
who must make affidavit to the truth of all the statements contained therein, and
shall agree in value and description with the facts shown by the invoice.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                            WAR DEPARTMENT,
No. 35.                         Washington, February 17, 1899.
By direction of the President, the following special harbor improvement taxes prescribed for the port of Santiago, on page 14 of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, are hereby extended to all other ports of
entry in the island of Cuba:
Each steamer entering..-.... —.................     $8.50
Each  sailing  - essel entering.............................................. —   4. 25
Each ton of cargo landed from a steamer............ —. —.25
Each ton of cargo landed from a sailing vessel -. --- —..-... —.- ------—.. 125
Each ton of coal landed from a steamer -.......-...................-... ---.125
Each ton of coal landed from a sailing vessel -....-.-.. —...................-.10
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MIEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                            WAR DEPARTIENT,
No. 36.       5                     Washington, March 2, 1899.
The amended Customs Tariff and Regulations for Ports in Cuba in
Possession of the United States, promulgated December 17, 1898, is
hereby amended as follows:
1. Omit the word "acting" on lines 8 and 42 of page 12.
2. Omit the words "acting collector" and "or acting collector" on
pages 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, and 24.
3. Substitute the words "collector of customs" for the word "commandant" on page 8, lines 9 and 10.
4. Substitute the word " Cuba" for the words " the United States "on
page 11, line 6.
5. Omit the words l" and naval officer" on page 11, line 10.
6. Add the words " collector or other officer of the customs " after the
word "the," on line 3 of paragraph 17, page 12, and omit the word
"officer" on such line.




116


INSULAR TARIFF.


7. Omit the words "by the military authority," on lines 3 and 4 of
paragraph 17, page 12.
8. Add the words "collector or other officer of the customs" after
the word "the," on line 3 of paragraph 24, page 13, and omit the word
officer" on such line.
9. Add the words "collector or" after the word "the," on line 1 of
paragraph 25, page 13.
10. Add the words "through the collector of customs for the island,"
at end of paragraph 25, page 13.
11. Omit the words "the collector or acting collector should transmit
the papers, with an endorsement of his own views thereon, to the collector or acting collector, and if that officer approves the application,"
on lines 9, 10, 11, and 12 of paragraph 33, pages 15 and 16.
12. Omit the words "laws and" on line 6 of bond on page 16; the
words "or acting collector" on line 8 of said bond; the words "or
acting collector" and the word "the" on line 10 of said bond, and the
words "or acting collector" occurring on lines 12 and 14 of said bond.
13. Omit the words "of the United States" on line 13 of the warehousing bond, page 19.
14. Omit two blank spaces, comma, and the words "- -, naval
officer," from permit, page 20.
15. Substitute the words "by the collector" for the words "by the
commanding general," on line 10 of bond, page 20.
16. Omit the words "and the regulations prescribed by the collector
or acting collector" on line 11 of bond, page 20.
17. Omit the words " in relation to said lighterage, cartage, and drayage " on line 12 of bond, page 20.
18. Omit the words "(or acting collector) " in oath on page 21.
19. Omit the words "(or acting collector)" on lines 9, 16, 18, 19, and
20, transportation bond, page 22.
20. Omit the words " laws and," on line 5 in transportation bond,
page 22.
21. Omit the words "according to law," on line 21 in transportation
bond, page 22.
22. Omit the words "countersigned by the naval officer," on line 5,
page 25.
23. Omit the words and figures "Cat. No. 717," page 26.
24. Omit the words and figures "Form No. 78," page 29.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR \                    WAR DEPARTMENT,
No. 38.     ~                Washington, March 17, 1899.
By direction of the President the "Free List," page 74 of the
Amended Customs Tariff and Regulations for Ports in Cuba in Pos



INSULAR TARIFF.


117


session of the United States, is hereby amended by the addition
thereto of the following paragraph:
371. Articles of the growth, produce, and manufacture of the island of Cuba
exported to a foreign country and returned without having been advanced in value
or improved in condition by any process of manufacture or other means, and upon
which no drawback or bounty has been allowed.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR }                        WAR DEPARTMENT,
No. 40.                         Washington, March 22, 1899.
By direction of the President, all registry fees imposed for documenting foreign-built vessels in Cuba are hereby abolished, and the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States is hereby amended accordingly.
G. D. 1MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                         WAR DEPARTMENT,
No. 41.                         Washington, March 25, 1899.
By direction of the President, paragraph 337, on page 76 of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States is hereby amended so as to read as follows:
337. Hats of "yarey," leghorn or Indian straw, rice straw or esparto, and their
imitations:
(a) Shaped or not, but without lining, ribbons, borders, or trimmings,
dozen....................................... $0.80
(b) Finished, or with either of these accessories..................dozen..  1.40
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of VWar.
TARIFF CIRCULAR i                       WAR DEPARTMENT,
No. 42.                         Washington, March 25, 1899.
By direction of the President, paragraph 269, on page 73, of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as
follows:
269. Herring, pickled, smoked, salted, or marinated, and skate, salted, N. W.,
100 kil................................................  $1.00
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.




INSULAR TARIFF.


TARIFF CIRCULAR                             W VAR DEPARTMENT,
No. 44.                              Washington, April 1, 1899.
By direction of the President, paragraph 99, on page 57, of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as
follows:
99. Inorganic salts:
(a) Chloride of sodium (common salt), crude, G. W.............100 kil.. $0.20
(aO) Chloride of sodium (common salt), ground, powdered, manufactured,
or otherwise, G. W........................................ 100 kil...50
(b) Chloride of potassium; sulphates of soda, iron, or magnesia; carbonate
of magnesia; alum, G. W....-............................. 100 kil...45
(c) Sulphate of ammoniac; phosphates and superphosphates of lime;
nitrate of potash and soda, G. W....................  100 kil...03
(d) Other salts of ammoniac, salts of copper, chloride of lime, sulphate of
potash, hyposulphite of soda and borax, G. W.. —......3 00 kil...75
(e) Chlorates of soda and potash, G. W...............do..      1.80
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                         WAR DEPARTMENT,
No. 45.                              Washington, April 7, 1899.
By direction of the President the following amendments are hereby
made to the Amended Customs Tariff and Regulations for Ports in
Cuba in Possession of the United States:
Paragraph 16, on page 52, is hereby amended so as to read as follows:
16. Articles of fire clay, G. W...................................100 kil.. $0.30
The "Free list," page 79, is hereby amended by the addition thereto
of the following paragraphs:
372. Bricks, glazed and unglazed, for building purposes.
373. Undressed common pine lumber.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                         WAR DEPARTMENT,
No. 46.       )                      Washington, April 8, 1899.
By direction of the President, paragraph 2, on page 11, of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended to read as follows:
2. Every vessel shall, on arrival, be placed under customs control until duly discharged. Passengers with no dutiable property in their possession may be permitted
to land without detention. If any merchandise be found on board any vessel which is
not included in her manifest produced as required by these regulations, the master




INSULAR TARIFF.


119


shall forfeit an amount equal to the value of the merchandise not manifested, and all
such merchandise belonging to or consigned to the officers or crew of the vessel shall
be forfeited. These forfeitures shall not be incurred, however, if it shall be made
to appear to the principal customs officer at the port that the errors and omissions
in the manifest were made without intention of fraud or collusion. In such case
the master may be allowed to correct his manifest by means of a post entry. Should
any package or article named on the manifest be missing on the arrival of the vessel,
the master shall pay a penalty of $1 per ton measurement, unless such deficiency
shall be satisfactorily explained or accounted for.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR(                            WAR DEPARTMENT,
No. 49.                             Washington, April 14, 1899.
By direction of the President the following paragraph is hereby
added to the Amended Customs Tariff and Regulations for Ports in
Cuba in Possession of the United States, immediately following paragraph 16, on page 52:
16J. Vitrified brick for paving purposes, G. W.....................100 kilos.. $0. 05
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR }                           WAR DEPARTMENT,
No. 50.                            Washington, April 14, 1899.
By direction of the President the Amended Customs Tariffs and
Regulations for Ports in Cuba, Porto Rico, and the Philippine Islands
are hereby amended by the addition thereto of the following paragraph:
Export duties paid in Cuba, Porto Rico, or the Philippine Islands will be refunded
on the return of the merchandise to those islands without having been advanced in
value or changed in condition by any process of manufacture while abroad.
This order will be duly proclaimed and enforced in Cuba, Porto Rico,
and the Philippine Islands.
G. D. MEIKLEJOHN,
Acting Secretary of War..
TARIFF CIRCULAR I                          WAR DEPARTMENT,
No. 51.                             Washington, April 17, 1899.
By direction of the President, paragraph 180, on page 67, of thet
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as
follows:
180. Prints, maps, charts, etc., drawings, photographs, engravings, and pictures;
lithographs, chromolithographs, oleographs, etc., printed from stone, zinc, alumi



120


INSULAR TARIFF.


num, or other material, used as labels, flaps, bands, and wrappers for tobacco or
other purposes:
a. Of one to three printings, inclusive, including articles printed solely in
bronze (bronze printing to be counted as three printings), but not including any article printed in whole or in part in metal leaf, T...per kilog. $0. 05
b. Of four to seven printings, inclusive (bronze printing to be counted as three
printings), but not including any article printed in whole or in part in
metal leaf, T..................................  per kilog...20
c. Of eight to thirteen printings, inclusive (bronze printing to be counted as
three printings), but not including any article printed in whole or in part
in metal leaf, T........................... per kilog..40
d. Of more than thirteen printings (bronze printing to be counted as three
printings), including all articles printed in whole or in part in metal leaf,
T.............................................per kilog...80
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                 }          WAR DEPARTMENT,
No. 55.                             Washington, April 26, 1899.
By direction of the President, paragraph 108, on page 58, of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as
follows:
108. Articles of stearin and paraffin, wax of all kinds, wrought, T. (Disp. VI,
rule 5)...-........................................ 100 kil.. $5.00
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR I                           WAR DEPARTIENT,
No. 57.                             Washington, April 28, 1899.
By direction of the President, paragraph     (b)" of the regulations
entitled "Coasting Trade of Cuba," on page 13 of the Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the
United States, is hereby amended by the insertion of the following
proviso at the end of said paragraph:
And provided further, that any resident ill Cuba of any nationality, and also any
citizen of the United States, may serve as master on such vessel without renouncing
and abjuring his allegiance or nationality. Such person, however, shall be required
to make and sign an oath in Spanish or English, at his option, as follows:
I,........................................................   master of the  vessel..................................., measuring............tons, swear that during
my service as master, the permit granted to said vessel to engage in the coasting
trade of the island of Cuba shall not be used for any other vessel or in any trade or
business whereby the revenue of the island shall be defrauded, and that I will




INSULAR TARIFF.


121


obey the laws ani regulations prescribed by the properly constituted authorities of
said island.
This order shall be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Seeretary of War.
TARIFF CIRCULAR (                              WAR DEPARTMENT,
No. 59.                                Washington, May 2, 1899.
By direction of the President, the following amendments are hereby
made to the Amended Customs Tariff and Regulations for Ports in
Cuba in Possession of the United States.
Paragraph 16-, promulgated by Tariff Circular, No. 49, is hereby
amended so as to read as follows:
16j. Vitrified brick for paving purposes, vitrified block, vitrified brick for
sewers, vitrified invert block, and vitrified invert brick for sewers,
G. W...................................................... 100 kilos.. $0.05
Paragraph 18, on page 52, is hereby amended so as to read as follows:
18. Vitrified clay and terra-cotta sewer pipe, slabs or conduits of clay, glazed
or unglazed, cement or stoneware, G. W..................... 100 kilos.. $0.25
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR 1                       WAR DEPARTMENT,
No. 61.        )                       Washington, May 2, 1899.
By direction of the President, paragraph 15, page 15, of the Amended
Customs Tariff and Regulations for Ports in Cuba in Possession of the
United States, is hereby amended to read as follows:
15. For the assessment of duty, the currency of the invoice must be reduced to the
money of account of the United States upon the basis of the values of foreign coins,
as proclaimed by the Secretary of the Treasury on the first days of January, April,
July, and October of each year. The date of the consular certificate will indicate
the value of invoice currency.
Where an invoice is made out in Spanish silver pesetas and accompanied by a consular
certificate showing the equivalent value thereof in Spanish gold pesetas, then the duty
thereon may be assessed on the basis of the Spanish gold peseta.
When the standard value of a foreign coin has not been thus proclaimed, any
invoice expressed in such coin must be accompanied by a consular certificate showing its value in standard gold dollars of the United States.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.




122


INSULAR TARIFF.


TARIFF CIRCULAR )                       WAR DEPARTMENT,
No. 62.       )                        Washington, May 3, 1899.
By direction of the President, the Amended Customs Tariff and
Regulations for Ports in Cuba, Porto Rico, and the Philippine Islands
are hereby amended as follows:
Article 15 of the regulations for Cuba and Porto Rico is amended to
read as follows:
For the assessment of duty, the currency of the invoice must be reduced to the
money of account of the United States upon the basis of the values of foreign coins,
as proclaimed by the Secretary of the Treasury on the first days of January, April,
July, and October of each year. The date of the invoice will indicate the value of
the currency.
Article 17 of the regulations for Cuba and Porto Rico and article 8
of the regulations for the Philippine Islands are amended to read as
follows:
The consignee named in the bill of lading or the person to whom such consignee
shall, by indorsement, have assigned the bill of lading, shall present to the officer
duly designated for that purpose by the military authority his bill of lading, an
invoice describing the goods, showing their character, quantity, and cost, together
with an entry in duplicate showing the name of the importer and of the vessel of
importation, the place whence the goods were imported, the date of their arrival at
the port of destination, the marks and numbers of the packages, the nature and
quantity of their contents, their value, including costs incurred in packing them for
shipment, and the currency in which the invoices were made out. The invoice must
be made out in the currency of the country of exportation, and need not be verified.
The entry shall be signed by the importer, who must make affidavit to the truth of
all the statements contained therein, and shall agree in value and description with
the facts shown by the invoice.
This order shall be duly proclaimed and enforced in Cuba, Porto
Rico, and the Philippine Islands.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR /                       WAR DEPARTMENT,
No. 63.                                T Washington, May 4, 1899.
By direction of the President, rule 16 of Disposition VI, on page 47
of the Amended Customs Tariff and Regulations for Ports in Cuba in
Possession of the United States, is hereby amended so as to read as
follows:
16. Receptacles containing beer or cider shall be treated as follows:
When the importation takes place in barrels or other casks the receptacles shall be dutiable according to No. 191 (letter a), on 30 per ceit of gross weight.
When the importation is effected in bottles or flasks packed in wooden cases or
barrels, all such packages shall be dutiable according to the number of the tariff in
which comprised.
Exterior cases or barrels shall respectively be liable to the duty prescribed in No.
189 (letter b) or in No. 191 (letter a), on 15 per cent of gross weight.




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123


For bottles or flasks, and likewise for all other receptacles used for importing beer
or cider, the weight shall be practically ascertained, and such receptacles shall be
dutiable according to the number of the tariff to which they belong.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR )                     WAR DEPARTMENT,
No. 66.      i                      Washington, May 10, 1899.
By direction of the President, notes 1 and 2 of group 4, class XI, of
the Amended Customs Tariff and Regulations for Ports in Cuba in
Possession of the United States are hereby suspended.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                       WAR DEPARTMENT,
No. 67.       5                    Washington, M1ay 11, 1899.
By direction of the President, paragraphs 4 and 5, respectively, on
page 12 of the Amended Customs Tariffs of Cuba and Porto Rico, are
hereby amended so as to read as follows:
No vessel shall be allowed to clear for another port until all her cargo shall be
landed or accounted for. All goods not duly entered for payment of duty withinfive
days after their arrival in port shall be landed and stored, the expense thereof to be
charged against the goods.
This order will be duly proclaimed and enforced in the islands of
Cuba and Porto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                       WAR DEPARTMENT,
No. 68.                            Washington, MAly 22, 1899.
By direction of the President, the Amended Customs Tariffs and
Regulations for Ports in Cuba, Porto Rico, and the Philippine Islands
are hereby amended by the addition thereto of the following paragraph:
No merchandise shall be brought, under penalty of forfeiture thereof, into Cuba,
Porto Rico, or the Philippine Islands, from the United States or any foreign country, in any vessel measuring less than thirty tons gross in capacity.
This order will be duly proclaimed and enforced in Cuba, Porto Rico,
and the Philippine Islands.
G. D. MEIKLEJOHN,
Assistant Secretary of War.




124


INSULAR TARIFF.


TARIFF CIRCULAR                               WAR DEPARTMENT,
No. 69.                                Washington, May 24, 1899.
By direction of the President, the Amended Customs Tariffs and
Regulations for Ports in Cuba, Porto Rico, and the Philippine Islands
are hereby amended by the substitution of the following paragraph for
paragraph 2, page 7, of the Cuban Regulations; paragraph 3, page 8,
of the Porto Rican Regulations, and paragraph 1, page 5, of the Philippine Regulations:
Every vessel shall, on arrival, be placed under customs control until duly discharged. Passengers with no dutiable property in their possession may be permitted
to land without detention. If any merchandise be found on board any vessel which
is not included in her manifest produced as required by these regulations, the master
shall forfeit an amount equal to the value of the merchandise not manifested, and
all such merchandise belonging to or consigned to the officers or crew of the vessel
shall be forfeited. These forfeitures shall not be incurred, however, if it shall be
made to appear to the principal customs officer at the port that the errors and
omissions in the manifest were made without intention of fraud or collusion. In
such case the master may be allowed to correct his manifest by means of a post
entry. Should any package or article named on the manifest be missing on the arrival of
the vessel or if the merchandise on board does not othervise agree with the manifest
delivered by the master, except as above prescribed, the master shall be liable to a penalty
of five hundred dollars; but if it is made to appear to the satisfaction of the principal
customs officer at the port that no part whatever of the merchandise of such vessel has been
unshipped, landed, or unladen since it tas taken on board, except as specified in the manifest, and pursuant to permits, or that the disagreement is by accident or mistake, in such
case the penalty shall not be inflicted.
This order will be duly proclaimed and enforced in Cuba, Porto Rico,
and the Philippine Islands.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR )                             WAR DEPARTMENT,
No. 70.                               lWashington, May 25, 1899.
By direction of the President, paragraph 268, on page 73, of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as follows:
268. Salt cod and stock fish, G. W.; T. (Disp. VI, rule 4)..........100 kil.. $1.00
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR \                             WAR DEPARTMENT,
No. 71.        )                       Washington, May 25, 1899.
By direction of the President, the regulations entitled "'Coasting
trade of Cuba," on page 13 of the Amended Customs Tariff and Regula



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125


tions for Ports in Cuba in Possession of the United States, are hereby
amended by the addition of the following paragraph:
Officers of the customs in the island of Cuba may authorize the clearance for foreign ports or ports of the United States of vessels under the distinctive signal and
coasting permit of Cuba. In granting such clearances officers of customs will advise
masters or owners that the United States does not assume any obligation for the
protection of the vessel and the clearance does not exenpt the vessel in foreign ports
or ports of the United States from penalties or forfeitures of any description which
may be incurred.
This order shall be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR }                         WAR DEPARTMENT,
No. 72.      W)ashington, June 2, 1899.
By direction of the President, paragraph 6,    Tonnage dues," on page
12 of the Amended Customs Tariff and Regulations for Ports in Cuba
in Possession of the United States, is hereby amended so as to read as
follows:
6. At all ports or places in Cuba there shall be levied the following
tonnage dues, until further orders:
Per net ton.
(a) On entry of a vessel from a port or place not in Cuba............... $0.20
(b) On entry of a vessel from another port or place in Cuba, engaged at the
time of entry in the coasting trade of Cuba...........................02
(c) The rate of tonnage dues on a vessel which enters in ballast shall be onehalf of the rate imposed by subdivision (a) or (b), and one-half the tonnage dues imposed on a vessel entering with cargo shall be refunded if
the vessel clears in ballast.
(d) The tonnage tax on entries of a vessel from a port or place not in Cuba shall
not exceed in the aggregate $2 per net ton in any one year, beginning from
the date of the first payment.
The tonnage tax on entries of a vessel from other ports or places in Cuba shall
not exceed forty cents per net ton in any one year, beginning from the date of
the first payment.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR /                       WAR DEPARTMENT,
No. 73.        5                       Washington, June 4, 1899.
By direction of the President, rules 10, 11, and 12 of Disposition VI,
on pages 45 and 46 of the Amended Customs Tariff and Regulations
for Ports in Cuba in Possession of the United States, are hereby
amended so as to read as follows, in one consolidated paragraph:
10, 11, and 12. When in one container merchandises are imported which pay by
net weight with others which pay by gross weight or by unities, whether they have




INSULAR TARIFF.


the same or different tares, said merchandise will pay the duties that correspond
to them by net or dutiable weight without any benefit of tare, and the exterior container will be appraised by its total weight by the paragraph corresponding to the
matter of which it is made.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR I                      WAR DEPARTMENT,
No. 74.                              Washington, June 4, 1899.
By direction of the President, the rules relating to surtax on classes
6 and 7 of the Amended Customs Tariff and Regulations for Ports in
Cuba in Possession of the United States, is hereby abolished.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                        WAR DEPARTMENT,
No. 75.                              Washington, June 7, 1899.
By direction of the President, subdivision a of paragraph 8, on page
51 of the Amended Customs Tariff and Regulations for Ports in Cuba
in Possession of the United States, is hereby amended so as to read as
follows:
a. A product from petroleum known under the name of cordage oil, imported
by and used exclusively for cordage works in their manufacture of rope
and cordage, provided that the importation be made at the direct demand of the president of the cordage company, and that the latter submit their works at all times to the inspection of the customs authorities, and that the importer give such bond as may be regarded necessary
by the acting collector, G. W................................ 100 kil.. $0.70
This order will be duly proclaimed and enforced in the Island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR }                      WAR DEPARTMENT,
No. 76.       )W1ashington, June 16, 1899.
The following Executive order and the rules for its enforcement are
published for the information and guidance of all concerned. The
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States are hereby amended accordingly.
EXECUTIVE MANSION, Washington, June 16, 1899.
Officers of the customs in the island of Cuba may authorize the clearance, under a
permit, for foreign ports or ports of the United States, of vessels owned prior to
January 1, 1899, by residents of Cuba, and owned at the time of clearance by citizens
of Cuba, under the distinctive signal and coasting permit of Cuba. Such vessels
may fly the American flag above the distinctive signal, solely for the purposes of
indicating that the Government of the United States, pursuant to treaty, has assumed
and will discharge the obligations that may, under international law, result from
the fact of the occupation of Cuba for the protection of life and property.




INSULAR TARIFF.


197


In granting such clearance under a permit, officers of the customs will advise
masters or owners that the clearance under permit and the use of the flag of the
United States hereby authorized do not confer upon such vessel any rights or privileges which are conferred upon vessels of the United States by the statutes or
treaties of the United States.
The rights and privileges of such a vessel as to entry, clearance, dues, charges,
etc., in foreign ports and in ports of the United States will be determined by the
laws of the country in which the port may be situated.
Such vessel, upon entry into a port of the United States, will be subject to the
provisions ot sections 2497, 4219, and 4225 of the Revised Statutes, and such other
laws as may be applicable.
The form and manner of the issue of permits provided for in this paragraph shall
be prescribed by the Secretary of War.
Tariff Circular No. 71, dated Washington, May 25, 1899, is hereby rescinded.
WILLIAM McKiNLEY.
REGULATIONS.
1. Each permit for the clearance to a foreign port or a port of the
United States of a vessel owned by a citizen of Cuba shall be signed by
the general commanding the forces of the United States in Cuba.
2. Each such permit shall also be signed by the collector of customs
at the port in Cuba from which the vessel seeks clearance.
3. The collector of customs shall retain a duplicate of each such permit issued.
4. Previous to the issue of the permit, the owner and master shall
give a bond ir the sum of $10 per gross ton, with security satisfactory
to the collector of customs, that for the period of one year such vessel
shall engage only in legitimate trade, and shall use the flag of the
United States only for the purpose set forth in Executive orders and
regulations relating to the subject, and shall, together with the owner
and master, comply with all Executive orders and regulations now
established or which may hereafter be established relating at any time
to said vessel.
5. The collector of customs shall not issue said permit until he is satisfied by inspection that said vessel is about to engage in legitimate trade,
and he may direct any examination of the owner, master, crew, passengers, cargo, or vessel which he may deem necessary for the purpose.
6. ' he permit for clearance provided by these regulations shall not
authorize the vessel to carry arms or ammunition, unless the general
commanding the forces of the United States in Cuba shall, in his discretion, give a written permit for the transportation of a stated amount
of arms and ammunition for a specific purpose on a specific voyage.
7. The collector of customs, in issuing such permit, shall notify the
master that he may fly the American flag above the distinctive signal
for the coasting trade of Cuba solely for the purpose of indicating that
the Government of the United States, pursuant to treaty, has assumed
and will discharge the obligations that may, under international law,
result from the fact of the occupation of Cuba for the protection of life
and property of Cubans. He shall also advise the master that the
clearance under permit and the use of the flag of the United States




INSULAR TARIFF.


hereby authorized do not confer upon this vessel any rights or privileges which are conferred upon vessels of the United States by the
statutes or treaties of the United States, but that the rights and
privileges of the vessel in foreign ports and in the United States will
be determined by the laws of the country of the'port. He shall in
particular advise the master, if the vessel shall clear for the United
States, that extra tonnage dues, amounting to $1 per net ton, will be
incurred in the United States, under the provisions of sections 4219 and
4225 of the Revised Statutes.
8. The master of the vessel, upon receiving the permit, shall place
it with his Cuban coasting permit, and upon arriving in a foreign port
shall promptly deposit both with the consul of the United States at
that port, or if there be none, then with the consul of a friendly nation.
If the laws of the port require that the ship's papers be deposited with
the local officer of customs, the master shall so deposit both permits,
promptly advising the consul of his action. Before clearance, the consul shall return to the master the permits, or cause them to be returned
as the registers of American vessels are returned in foreign ports. In
ports of the United States the permits shall be deposited with and
returned by the collector of customs.
9. The master of the vessel, upon returning to a port in Cuba, shall
surrender the permit to the collector of customs at the port of entry,
who shall make such examination as he may deem necessary to satisfy
himself that the permit and the flag of the United States have been
used only for the purposes prescribed, and if satisfied he shall cancel
the permit and return it to the collector of customs who issued it, to be
filed. If upon examination the collector is not satisfied that the permit
and the flag have been used only for the purposes prescribed, he shall
detain the vessel, and report as soon as practicable to the general commanding the forces of the United States in Cuba.
10. For any misuse of the American flag or of the permit authorized
by this order, the general commanding the forces of the United States
in Cuba may, in his discretion, impose a penalty not exceeding $10 per
gross ton on the vessel, or may institute proceedings for the forfeiture
of the bond above provided, or may seize the vessel and report the facts
to the Secretary of War for his action.
Form of permit.
Port of......                                Number of permit......
ISLAND OF CUBA
OCCUPIED BY
THE UNITED STATES OF AMERICA.
"Spain relinquishes all claim of sovereignty over and title to Cuba.
"And as the island is, upon its evacuation by Spain, to be occupied by the United
States, the United States will, so long as such occupation shall last, assume and discharge the obligations that may under international law result from the fact of its
occupation, for the protection of life and property."




INSULAR TARIFF.                            129
William McKinley, President of the United States of America, to all who shall see
these presents, greeting:
Be it known that leave and permission to sail are hereby given to...............
[Name of master.]
master of the.......-............ called the................., of the port of
[Kind of vessel.]            [Name of vessel.].....-...-............, island of Cuba, and of............... net tons, now
[Port where coasting permit issued.]              []Net tonnage.]
lying in the port of.........., laden with............................... and
[Port where at.]           [General description of cargo.]
bound for........................
[Port or ports of destination.]
We,......................, collector of the port of..............
[Collector's name.]                           [Name of port.]
hereby make known that... —....-.... ---- master of the..............., having
[Name of master.]            [Name of vessel.]
appeared before us, has declared under oath that the said vessel, called the........, which he now commands, is the property of...............,   a citizen
[Name of vessel.]                                    [Name of owner.]
of. -—.............., island of Cuba, occupied by the United States of America, and
[Home of owner.]
prior to January 1, 1899, was owned by..-................., a resident of Cuba, and,
[Name of then owner.l
as we wish the said master to succeed in the legitimate purposes of his voyage, we
pray generally those who may meet this vessel, and in particular each person in the
place where the said master may arrive with his vessel and cargo, to receive him in
kindness and extend suitable treatment to him, allowing him, on payment of dues
and expenses, to enter, clear, navigate, and frequent ports, places, and territories,
for the purpose of transacting business where and in the manner most convenient.
For this courtesy we make grateful acknowledgment.
Date -, U. S.A.,
General, Commanding the Forces of the U. S. in Cuba.
Collector of Customs and --  U. S. A.
[Reverse.]
Puerto de.                                  Nlimero de la licencia, -.
ISLA DE CUBA
OCUPADA POR
LOS ESTADOS UNIDOS DE AMIiRICA.
"Espaila renuncia todo derecho de soberania y propriedad sobre Cuba.
"En atenci6n ai que dicha isla, cuando sea evacuada por Espafa, va A ser ocupada
por los Estados Unidos, los Estados Unidos mielntras dure su ocupaci6n, tomarin solre
si y cumplirain las obligaciones que por el hecho de ocuparla, les impone el )erecho
Internacional, para la proteccion de vidas y haciendas."
William McKinley, Presidente de los Estados Unidos de Am6rica, A todos que la
presente vieren, salud:
S6pase que se concede permiso y licencia de navegaci6dn  --   -, capitan
de, llamado ---, del puerto de --, isla de Cuba,  -  toneladas netas,
surto actualmente en el puerto de ---, cargado de ---   y con destine, -.
El infrascrito  -, Administrador de Aduanas del puerto de -     por la preS. Doc. 254-9




16 U                       INSULAR TARIFF.
sente hago saber quoe   capit~in doe,~ ha comparecido ante mi y ha declarado
bajo juramento quo dicho buquo, 11amado  ~, actualmento bajo Sn mando, es
propriedad do   ~, cindadano do    ~, isla de Cuba, ocupada por los Estados
Ilnidos do Am6rica,, y con antorioridad al 10 do enoro do 1899, pertenecia a'
rosidonte en Cuba, y deseando 6xito a' dicho capitoin en los objotos logftimos do
su viaje, rogamos on general d cuantos oncontraron dicho buque, y on particular d
cada uno, on el lugar Ai donde dicho capitoin Ilegare con Sn btique y cargamonto,
quo lo rociban con bondad y lo traten convenientomente, permiti6ndole, efectulado
el pego do derechos y gastos, hacor la entrada y despacho, naveg'ar y frecuientar
puertos, lugares y territorios, con objeto do realizar sus nogocios dondo y como le
fuere mnds conveniente.
Por cnya atenci6n quedaremos reconocidos.
Fecha
E. E. U.,
Genteral al mando de lasfuerza8 de los Estados Uitido8 en Cuba.
Administrador de A4dianas y,~ E. E. U.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secr-etary of War.
TARIFF CIRCULAR                      WAR DEPARTMENT,
No. 77.                             Washington, June 21, 1899.
By direction of the President, paragraph 338, on page 76 of the
Amended Customs Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as
follows:
338. flats known as "jipiJapa". --- —--------— 255 per cent ad. valorem
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MVEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                      WAR DEPARTMENT,
No. 78.                              W~ash'ington, June 27, 1899.
By direction of the President, paragraph 138, on page 63 of the
Amended Cuistoms Tariff and Regulations for Ports in Cuba in Possession of the United States, is hereby amended so as to read as
follows:
138. Tissuies, plain, twilled, or damask-ed, weighting less than 10 kilograms per 100
square metors, nnbleached, halif bleached, or dyed in the piece, having:
a. Up  to 8 threads, N. W  --------------------— kilo..         $0. 10
b. From 9 to 12 threads, N. W.(....................d....1 -c. From 13 to 16 threads, N. W....................do.... 20
d. From 17 to 20 threads, N. W....................do-.. 35 
e. 21 threads or more, N. W.....................do....60
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assstant Secretary qf War.




INSULAR TARIFF.


131


TARIFF CIRCULAR )                 WAR DEPARTMENT,
No. 83.     X                   Washington, July 12, 1899.
By direction of the President, the Governor-General of Cuba is hereby
authorized to admit from time to time, but not after July 1, 1900, free
of duty, graded bulls and cows for breeding purposes, under such regulations as may be prescribed by the Secretary of Agriculture, to a total
number of fifty thousand.
Paragraph 206, on page 69 of the Amended Customs Tariff and
Regulations for Ports in Cuba in Possession of the United States, is
therefore temporarily amended accordingly.
Such cattle must be immune from the effects of the fever tick and
free from disease.
This order will be duly proclaimed and enforced in the island of Cuba.
R. A. ALGER,
Secretary of rWar.
TARIFF CIRCULAR }              WAR DEPARTMENT,
No. 84.     5                  Washington, August 4, 1899.
For the purpose of carrying into effect the directions of the President, as contained in War Department Tariff Circular No. 83, providing
for the admission into Cuba, free of duty, of graded bulls and cows for
breeding purposes, the following regulations, prescribed thereunder by
the Secretary of Agriculture, are published for the information and
guidance of all concerned:
That to secure the benefit of this provision all cattle must arrive in
Cuba not later thai July 1, 1900.
That said cattle shall be entered only through the ports of Habana,
Cienfuegos, Nuevitas, and Manzanillo, at which ports inspection shall
be established as hereinafter indicated.
That none but pure-bred or graded bulls and cows suitable for breeding purposes, free from disease, immune from the effects of the fever
tick, and being of not less than one-half blood of a recognized breed
shall be admitted under tariff circular above mentioned.
Provided, That cattle of a recognized breed of less than one-half blood
or graded cattle whether of a recognized breed or not may be admitted
free of duty, if from the proofs presented by the owner, agent, or
importer it appears that said animals are graded and suitable for
breeding purposes.
That the breeds recognized by the Secretary of the Treasury, in
admitting cattle free of duty into the United States for breeding purposes, shall be adopted as recognized breeds under this order, and are set
forth in Treasury Department Circular No. 87, Division of Custolms,
June 22, 1899.
That there shall be established at the ports above named inspection
by qualified veterinarians selected for this duty, who shall require that
the owner, agent, or importer present a certificate of record andl pldir




132


INSULAR TARIFF.


gree of the cattle, if registered, and if not so registered shall require
an affidavit by the owner, agent, or importer that said animals are
graded, setting forth the breed and grade. That the inspector shall
also require satisfactory evidence of the immunity of such cattle from
the effects of the fever tick (Boophilus bovis), and shall not permit the
entry of any animals which in his judgment are unsuitable for breeding
purposes. If the inspector is satisfied from the proof presented that the
grade of the cattle so imported is sufficient to warrant their admission
free of duty for breeding purposes, he shall issue a certificate hereunder
to that effect, which, upon presentation to the collector of customs at
the port of entry, shall entitle said cattle to admission free of duty.
The provisions of this order will be duly proclaimed and enforced in
the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR )                     WAR DEPARTMENT,
No. 88.     J                 Washington, August 10, 1899.
By direction of the President, the "'free list," page 78, of the
Amended Customs Tariff and Regulations for Ports in Cuba ill Possession of the United States, is hereby amended by the addition thereto
of the following paragraph:
374. Beehives.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of TWar.
TARIFF CIRCULAR                       WnAR DEPARTMENT,
No. 91.                     lWashington, August 21, 1899.
By direction of the President, Tariff Circular No. 84 of the War
Department, dated August 4,1899, providing regulations for the admission into Cuba, free of duty, of graded bulls and cows for breeding purposes, is hereby amended by the addition thereto of the port of Santiago
as a port of entry for such cattle.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR (                     WAR DEPARTMENT,
No. 92.     )                 Washington, August 31, 1899.
Bqy direction of the President, Tariff Circular No. 88 of the War
Department, dated August 10, 1899, providing regulations for the




INSULAR TARIFF.


133


admission into Cuba, free of duty, of beehives, is hereby amended by
the addition thereto of beekeeper's supplies.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR }                       WAR DEPARTMENT,
No. 93.                      Washington, September 8, 1899.
By direction of the President, it is ordered that paragraph 307, group
7, Class XII, Import Rates of Duty established by the Customs Tariff
and Regulations for Ports ill Cuba in Possession of the United States,
promulgated December 17, 1898, is hereby amended to read as follows:
307. Coffee in the bean or ground; chicory roots and chicory, T. (Disp. VI,
rule 5).. -.........-............................-.......... 100 kil..  $12.15
Provided, Said coffee is not grown in the island of Porto Rico and imported into
Cuba directly from Porto Rico.
Coffee in the bean or ground, which is the product of Porto Rico and imported
into Cuba directly from Porto Rico (Disp. VI, rule 5)............. -100 kil.. $3.40
This order shall take effect and be in force on and after October 9,
1899.
ELIHU ROOT,
Secretary of War.
TARIFF CIRCULAR                        WAR DEPARTMENT,
No. 95.                     Washington, September 14, 1899.
By direction of the President, Tariff Circular No. 84 of the War
Department, dated August 4, 1899, providing regulations for the admission into Cuba, free of duty, of graded bulls and cows for breeding
purposes, is hereby amended by the addition thereto of the port of
Santa Cruz as a port of entry for such cattle.
This order will be duly proclaimed and enforced in the island of Cuba.
ELIHJ  ROOT,
Secretary of War.
TARIFF CIRCULAR                         WAR DEPARTMENT,
No. 96.                     Washington, September 20, 1899.
By direction of the President, Tariff Circular No. 84 of the War
Department, dated August 4, 1899, providing regulations for the
admission into Cuba, free of duty, of graded bulls and cows for breeding purposes, is hereby amended by the addition thereto of the port of
Matanzas as a port of entry for such cattle.
This order will be duly proclaimed and enforced in the island of Cuba.
ELIHU IOOT,
Secretary of War.




INSULAR TARIFF.


TARIFF CIRCULAR )                            WAR DEPARTMENT,
No. 98.                           lWashington, October 17, 1899.
By direction of the President, paragraphs 176 and 177, on page 67 of
the Amended Customs Tariff and legulations for Ports in Cuba in
Possession of the United States, are hereby amended to read as
follows:
176. Paper, endless or in sheets, white or colored, used for wrapping purposes,
T. (Disp. VI, rule 5)..........................   100 kil.. $2.50
NOTE.-Paper manufactured into bags of any kind shall be dutiable with a
surtax of 30 per cent.
177. Paper in sheets, unruled, unprinted and uncut, white or colored, used for
writing purposes.....1.................................. 100 kil. - 8.00
NoTEw.-Envelopes of all kinds shall pay duty with a surtax of 30 per cent.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR I                           WAR DEPARTMENT,
No. 103.       5                 Washington, November 1, 1899.
By direction of the President, articles 23 and 24, on page 13 of the
Amended Customs Tariff and lRegulations for Ports in Cuba in Possession of the United States, are hereby amended to read as follows:
23. Any goods, wares, or merchandise not duly entered within ninety days after
importation shall be sold at auction by order of the officer in command of the United
States forces after five days' public notice conspicuously posted at the port: Provided,
That the period of ninety days may be extended by said officer not exceeding a
period of six months from the date of importation, when good and sufficient reasons
therefor are presented to him, if in his judgment the interests of the Government
will permit of such extention. The proceeds of such sale will be kept for ten days,
subject to the demand of the importer, after deduction of the proper duties on the
goods and all expenses of storage and sale.
And it is further provided, That the customs authorities may destroy any unclaimed
leaf tobacco at the expiration of the period allowed for entry, provided that the collector of customs shall be satisfied that the duty accruing on said tobacco would not
be realized by the sale thereof.
24. All seized and confiscated merchandise shall be sold in like manner, and the
proceeds, after deduction of expenses, shall be turned over to the collector or other
officer of the customs duly designated for that purpose: Provided, That the customs
authorities may destroy seized and confiscated leaf tobacco so as to prevent its sale
at less than the duty of $5.00 per pound imposed in paragraph 344 c.
Tilis order will be duly proclaimed and enforced in the island of Cuba.
ELIHU ROOT,
Secretary of TWar.
TARIFF CIRCULAR \                           WAR DEPARTMENT,
No. 104.       )                  lashington, November 6, 1899.
By direction of the President, it is hereby ordered that the existing
tariff and regulations governing importations into Cuba, Porto Rico,




INSULAR TARIFF.


135


and the Philippine Islands be, and they are hereby, modified so far as
to allow the free entry of packages and articles clearly intended as
Christmas presents for the officers and enlisted men of the United
States Army and Navy now serving in Cuba, Porto Rico, and the
Philippine Islands and for other employees of this Government in those
islands.
Customs officers will take due care that no abuse of this privilege is
allowed, and that a reasonable limit shall be placed upon the quantity
and value of articles sent to any one address.
All such goods will be transmitted to the proper commanding officers
for distribution and delivery.
This order will take effect immediately, and will cease to operate
after the 7th day of January, 1900, as to Cuba and Porto Rico, and
after the 7th day of February, 1900, as to the Philippine Islands.
ELIHU ROOT,
Secretary of War.
TARIFF CIRCULAR                           WAR DEPARTMENT,
No. 107.      S                 Washington, December 2, 1899.
By direction of the President, the "free list," page 78 of the Customs Tariff and Regulations for Ports in Cuba in Possession of the
United States, is hereby amended by the addition thereto of the following paragraph:
375. Modern school furniture, of kinds or styles not manufactured in Cuba, which
has been purchased by the properly constituted authorities of public or private
educational institutions, in quantities not exceeding the absolute requirements for
the accommodation of such schools; conclusive evidence being furnished to the
customs officers that, such purchases were made prior to the importation of the
articles entered, together with the certificate of the superintendent or principal of
the school that the same is to be used exclusively for such institution.
This order will be duly proclaimed and enforded in the island of Cuba.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                           WAR DEPARTMENT,
No. 109.                       lWashington, December 1, 1899.
By direction of the President, the "free list," of the Customs Tariff
and Regulations for Ports in Cuba in Possession of the United States,
is hereby amended by the addition thereto of the following paragraph:
376. Lithographs, posters, calendars, and folders, for advertising purposes only,
having no commercial value and designed for free public distribution.
This order will be duly proclaimed and enforced in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.




136                   INSULAR TARIFF.
TARIFF CIRCULAR }                    WAR DEPARTMENT,
No. 114.                   Washington, December 29, 1899.
By direction of the PresideLt, the "free list" of the Amended Customs
Tariff and Regulations for Ports in Cuba in Possession of the United
States, is hereby amended by the addition thereto of the following
paragraph:
377. Crude petroleum.
This order shall take effect and be in force on and after January 29,
1900.
This order shall be duly proclaimed in the island of Cuba.
G. D. MEIKLEJOHN,
Assistant Secretary of War.






AMENDED


CUSTOMS


TA EtII F


AND


REGULATIONS
FOR
PORTS IN PUERTO RICO.


137
i




I
~'
r




CONTENrTS, PUERTO RICAN TARIFF.
Page.
Promulgating order........................................................  141
Regulations for the guidance of officers......................................  143
Customs ports...................................................      143
Navigation between the United States and Puerto Rico..................     143
Entrance and clearance of vessels.......................................   144
Tonnage dues...........................................................    144
Entry of merchandise.............................1.................-....   145
Special rules for the warehousing of imported goods and for their transportation in bond.....................................................   150
Warehouses of class 1.........................................   150
Warehouses of class 2. -.150
Warehouses of class 3..............................................  151
Applications for establishment of bonded warehouses................    151
Form of bond to be given on the establishment of warehouses.......     152
General provisions..................................................  153
Warehousing goods.................................................      154
Transportation in bond.............................................  158
Withdrawals at original ports for consumption....................       162
Withdrawals at original ports for exportation........................    163
Customs tariff:
Disposition fourth........................................................  167
Customs treatment of tissues........................................    167
Customs treatment of mixed tissues........................              168
Exceptions.........................................................  170
Surtaxes............................................................   171
Disposition filth.............................             172
Rules applicable to goods not specially mentioned and to articles
composed of several materials.......................................  172
Disposition sixth.......................................................   172
Regulations to be applied in levying duty on packages and receptacles-Tares......................................................     172
Disposition seventh.....................................................   179
Articles prohibited importation.....................................  179
Money receivable for customs, etc............................................  181
Abbreviations employed in the tariff........................................  182
Import rates of duty:
Class 1. Stones, earths, ores, glass, and ceramic products...........  183
II. Metals, and all manufactures in which a metal enters as a prinoipal element........................................              186
III. Substances employed in pharmacy and chemical industries, and
products composed of these substances........................    189
IV. Cotton, and manufactures thereof..............................      191
V Y. Hemp, flax, pita, jute, and other vegetable fibers, and their manufacture~.....................................................     4
VI. Wool, bristles, hair, horsehair, and their manufactures........... 7
VII. Silk, and manufactures of silk................................*. 
189




140                            INSULAR     TARIFF.
Import rates of duty-Continued.                                                Page.
Class VIII. Paper and its applications...................c.............    200
IX. Wood and other vegetable materials employed in industry,
and articles manufactured therewith................      201
X. Animals and animal wastes employed in industry.......   202
XI. Instruments, machinery, and apparatus employed in agriculture, industry, and locomotion.............................  203
XII. Alimentary substances............                             206
XIII. Miscellaneous goods....-..........................        208
XIV. Tobacco....................................................     210
XV. Articles not otherwise provided for.........................   210
Free list..............................................................  211
Amendments...............................................................       245




PROMULGATING ORDER.
WAR DEPARTMENT,
Washington, January 20, 1899.
The following order of the President is published for the information
and guidance of all concerned:
EXECUTIVE MANSION, January 20, 1899.
By virtue of the authority vested in me as Commander in Chief of
the Army and Navy of the United States of America, I do hereby order
and direct that the following tariff of duties and taxes shall be levied
and collected, and the regulations for the administration thereof shall
take effect and be in force in all ports and places in the island of Puerto
Rico and all islands in the West Indies east of the 74th degree, west
longitude, evacuated by Spain, on and after February 1, 1899.
All questions arising in the administration of customs shall be
referred to the collector at the port of San Juan for decision, and there
shall be no appeal from such decision except in cases where the collector may find it expedient to ask for special instructions of the
War Department on the points involved.
Necessary and authorized expenses for the administration of said
tariff and regulations shall be paid from the collections thereunder.
Accurate accounts of collections and expenditures shall be kept and
rendered to the Secretary of War.
WILLIAM MCKINLEY.
The above order and the following tariff of duties and taxes prescribed thereunder will be proclaimed and enforced, as therein provided, and all regulations and orders heretofore issued inconsistent
herewith are hereby repealed.
G. D. MEIKLEJOHN,
Acting Secretary of War.
141








REGULATIONS FOR THE GUIDANCE OF OFFICERS CONCERNED
IN THE COLLECTION OF DUTIES ON IMPORTS, TAXES, AND
OTHER CHARGES AND EXACTIONS TO BE LEVIED AND COLLECTED   AS A MILITARY CONTRIBUTION       AT PORTS AND
PLACES IN PUERTO RICO.
CUSTOMS PORTS.
1. The port of San Juan has been duly designated as the chief customs
port of Puerto Rico, and the following have been declared to be subports,
viz, Ponce, Mayaguez, Arecibo, Aguadilla, Humacao, Fajardo, Isabel
Segundo, Naguabo, Arroyo, and Jobos, and the officer of the Army duly
assigned to each of said ports as collector will have general jurisdiction
of the collection of customs at such ports, respectively. Every collector
stationed at a subport will make weeklyreports to the collector at San
Juan of all transactions at his subport, with copies of all entries of merchandise duly certified; and all moneys collected at subports must be
deposited with the duly designated officer, whose receipt therefor must
be taken in duplicate. Any questions arising at any subport will be
referred to the collector at San Juan for his decision, from which there
shall be no appeal, except in such cases as he may refer for decision to
the Secretary of War.
NAVIGATION BETWEEN THE UNITED STATES AND PUERTO RICO (ONFINED TO AMERICAN VESSELS.
2. Trade between ports of the United States and all ports or places
in Puerto Rico, and trade between ports or places in Puerto Rico, shall
be carried on in registered vessels of the United States and in no others.
(a) Any merchandise transported in violation of this regulation shall
be subject to forfeiture.
(b) For every passenger transported and landed in violation of this
regulation the transporting vessel shall be subject to a penalty of $200.
(c) This regulation shall not be construed to forbid the sailing of
other than registered vessels of the United States with cargo and passengers between the United States and ports or places in Puerto Rico,
or between ports or places in Puerto Rico, provided that none are landed,
but are destined for some foreign port or place.
(d) This regulation shall not be construed to authorize any lower
customs charges or tariff charges on the cargoes of American vessels
143




144


INSULAR TARIFF.


entering from the United States than are paid on the cargoes of foreign
vessels entering from foreign ports.
ENTRANCE AND CLEARANCE OF VESSELS.
3. Every vessel shall, on arrival, be placed under customs control until
duly discharged. Passengers with no dutiable property in their possession may be permitted to land without detention.
If, upon the unlading of any cargo, there shall be found goods, wares,
or merchandise not duly declared on the manifest, such articles in
excess shall be required to pay additional duties of 25 per cent on the
regular duties. Should any packages or articles named on the manifest be missing on the arrival of the vessel, the latter shall pay a
penalty of $1 per ton measurement, unless such deficiency shall be
satisfactorily explained or accounted for.
4. Within twenty-four hours after the arrival of any vessel the master
must, under a penalty for failure of $1 per ton registry measurement,
produce to the proper officer a manifest of her cargo, with the marks,
numbers, and description of the packages and the names of the
respective consignees, which manifests, if the vessel be from a port
in the United States, shall be certified by the collector of the port
of sailing. If the vessel be from any other than a United States
port, her manifest must be certified by the United States consul or
commercial agent at such port; if there be no United States consul
or commercial agent at such port, then by the consul of any nation at
peace with the United States; and the register of the vessel shall,
upon her arrival in Puerto Rico, be deposited with the consul of the
nation to which she may belong, if any there be; otherwise with the
collector of the port, until the master shall have paid such tonnage
taxes and other port charges as may be due under these regulations.
5. No vessel shall be allowed to clear for another port until all her
cargo shall be landed or accounted for. All goods not duly entered
for payment of duty within ten days after their arrival in port shall be
landed and stored, the expense thereof to be charged against the goods.
6. Prior to the departure of any vessel from any of the ports herein
designated the master shall deposit with the proper officer a manifest
of the outward cargo of such vessel, specifying the marks and numbers
of packages, a description of their contents, with names of shippers
and consignees, with a statement of the value of each separate lot;
also names of passengers and their destination. A clearance will then
be granted to the vessel. No prohibited or contraband goods shall be
exported.
TONNAGE DUES.
7. At all ports or places in Puerto Rico there shall be levied the following navigation and port charges:
On entry of a vessel from a port or place not in Puerto Rico or not in the United
States, 20 cents per net ton.




INSULAR TARIFF.


145


On the entry of a vessel from a port or place not in Puerto Rico or not in the United
States, lading or discharging cargo which is less than the net tonnage of the vessel,
dues of $1 per thousand kilograms may be imposed, at the option of the master or consignor or consignee of the cargo, in lieu of the tonnage tax above prescribed.
On entry of a vessel only to discharge or take on board passengers and their baggage the tonnage tax above prescribed shall not be imposed.
The following shall be exempt from tonnage dues:
A vessel belonging to or employed in the service of the Government of the United
States.
A vessel of a foreign government not engaged in trade.
A vessel in distress.
A yacht belonging to an organized yacht club of the United States or of a foreign
nation which imposes no tonnage or equivalent taxes on American yachts.
A vessel engaged in trade between the United States and Puerto Rico.
A vessel engaged in the coasting trade of Puerto Rico.
The tonnage of a vessel shall be the net or register tonnage expressed in her
national certificate of registry.
ENTRY OF MERCHANDISE.
8. All imported merchandise must be entered at the custom-house of
the port of arrival, either for immediate consumption or in bond, by the
person holding a bill of lading which names him as the consignee or a
bill of lading indorsed to his order by the consignee named therein,
A banker holding a bill of lading as security for advances of money
may transfer the same, by indorsement, to the actual importer. Underwriters will be recognized as consignees of merchandise abandoned to
them and salvors as consignees of merchandise found by them derelict
at sea.
A consignee holding a bill of lading drawn to his order or assigns
may transfer the same to any person who can lawfully make the
required declarations on entry, and the holder of a bill of lading drawn,
in blank, " to order," and indorsed by the shipper or consignor, may
make entry of the merchandise specified therein.
9. Whenever, from evidence furnished by the invoice or bill of lading, or, as in the case of custom-house brokers and forwarders, by the
known business of the parties making entry, the collector has reason
to believe that the consignees named in the bill of lading are, inl fact,
intermediary agents for the delivery of the merchandise to the ultimate
consignees or real owners, there shall be required upon the entry a
statement of the names of such ultimate consignees, and bonds must
be taken for the production of the declaration of the owner or real
importer. And collectors will, whenever they consider it expedient,
require such ultimate consignees or owners to produce any invoices or
bills of sale pertaining to the importation which they may have in
their possession.
10. Merchandise of which entry is not perfected at the expiration of
the period allowed by these regulations for the discharge of cargo of
the importing vessel will be taken possession of by the collector as
unclaimed and placed in store, to be disposed of as hereinafter provided.
S. Doc. 254 —  10




146                    INSULAR TARIFF.
Unless otherwise specially provided by regulation, duties accrue
upon imported merchandise on arrival of the importing vessel within
a customs port with intent to unlade.
11. Entries for bonding may be made either for placing the merchandise in warehouse or for its constructive warehousing and immediate
transportation to other ports without appraisement; and merchandise
in warehouse may be withdrawn either for consumption, for exportation,
for transportation to another port, and rewarehousing. Two of these
objects may in some cases be combined in one withdrawal. Whenever
goods are so transported in bond without appraisement, they must be
consigned to the care of the collector or acting collector at the port of
destination, who will allow entry to be made at his port by the actual
consignee.
12. Entries shall be in duplicate in writing, according to prescribed
form, and shall be signed by the importer or his duly authorized agent,
and shall declare the names of the importing vessel and her master,
her port of departure and date of arrival, the number and marks of
packages, or the quantity, if in bulk, and the nature of the merchandise
contained therein; also the value thereof as set forth in an invoice to
be presented with the entry, with all costs incident to placing the same,
packed, ready for shipment to the United States.
13. Every invoice must rel)resent a distinct shipment to one consignee
or firm of consignees by one vessel. If by reason of accident or short
shipment a portion thereof should fail to arrive, an extract from the
original invoice, certified by the collector and naval officer, may be used
for entering the remaining packages, but the consolidation of separate
shipments on one invoice shall not be permitted. Invoices must be
made out on firm and durable paper and legibly written in ink, and must
contain the quantities of the merchandise in the weights and measures
of the country of exportation. Press copies shall not be accepted for
customs purposes.
14. The description on the entry of the merchandise shall be in terms
of the tariff and iu the currency of the invoice, and the values of the
several classes of merchandise shall be separately placed under their
respective rates of duty, as claimed by the importer, and the totals of
each class duly shown. The rates of duty thus stated on the entry
shall be advisory only, and shall not govern the collector's classification for the assessment of duty.




INSULAR TARIFF.                    141
Form of entry for immediate consumption.
Entry of merchandise imported by-, in the —,, master, from -, on the -  day of -, 18-:
Dutiable value.
Packages and contents,  '. 4! * I 
A    (For specifications see ac- 
vid  ~    l companying invoice.)  a    s Q  X 
Ca     P4   4a ua        Q
_     ___       __       ________._ __ _
Entered at port of, - day of -   18-.
[Importer's signature.]
15. For the assessment of duty, the currency of the invoice must be
reduced to the money of account of the United States upon the basis
of the values of foreign coins, as proclaimed by the Secretary of the
Treasury on the first days of January, April, July, and October of each
year. The date of the consular certificate will indicate the value of
invoice currency.
When the standard value of a foreign coin has not been thus proclaimed, any invoice expressed in such coin must be accompanied by a
consular certificate showing its value in standard gold dollars of the
United States.
16. Every invoice, as soon as entered, shall be stamped with the date
of the entry and certified by the signature of the acting collector or
his deputy; and the officers whose duty it is will compare the classification made by the importer with the description given in the invoice,
and will see that the merchandise is entered at the rates provided by
the tariff. Entries and all papers pertaining thereto, respectively, will
be designated by a serial number.
The rates of duty charged upon entry and the entered value shall be
indorsed on the invoice, which shall be stamped with the date of entry
and name of the vessel of importation.
17. The consignee named in the bill of lading, or the person to whom
such consignee shall, by indorsement, have assigned the bill of lading,
shall present to the officer duly designated for that purpose by the
military authority his bill of lading, an invoice describing the goods,
showing their character, quantity, and cost, together with an entry
in duplicate showing the name of the importer and of the vessel of
importation, the place whence the goods were imported, the date of




148


INS1ULAR     TARIFI~iF.'


their arrival at the port of destination, the marks and numbers of the
packages, the nature and quantity of their contents, their value,
including costs incurred in packing them for shipment, and the currency in which the invoices were made out. The invoice must be made
out in the currency of the country of exportation, and must be verified
by the oath of the shipper. The entry shall be signed by the importer,
who must make affidavit to the truth of all the statements contained
therein, and shall agree in value and description with the facts shown
by the invoice.
18. After the packages and contents have been duly compared with
the invoice and found to agree therewith, the duty due thereon will
be computed on the face of the entry; and only after the payment of
the proper duties and charges, an order for the delivery of the packages
and contents will be issued by the proper officer.
19. Any objections to the assessment of duty must be filed by the
importer before the payment by him of the same; and no refund of duty
will be made thereafter, except when specially ordered by the general
in command.
20. The acting collector of the port shall cause to be examined not
less than 10 per cent of the packages comprised in any one invoice,
and shall satisfy himself of the nature and quantity of the contents.
The examining officer shall indorse upon the invoice, in red ink, his
report as to the dutiable character and value of the merchandise; and
this report shall be the basis for the exaction of duty by the collector.
21. Goods found to be fraudulently entered, either as to value, quantity, or character, shall be forfeited to the Government, and any goods
which have been the subject of an attempt to import into Puerto Rico
without going through the custom-house shall be seized and confiscated.
22. Entries of merchandise covered by any one invoice may be made
simultaneously for both consumption and warehouse. Where an intent
to export the merchandise is shown by the bill of lading and invoice,
the whole or a part of an invoice, not less than one package, may be
entered for "warehouse and immediate export." In this case the collector may designate the vessel in which the merchandise is laden as
constructively a "warehouse," in order to facilitate the direct transfer
of the goods to the exporting vessel. The same procedure may apply
to goods entered for " warehouse and immediate transportation."
23. Any goods, wares, or merchandise not duly entered within ninety
days after importation shall be sold at auction by order of the officer
in command of the United States forces after five days' public notice,
conspicuously posted at the port: Provided, That the period of ninety
days may be extended by said officer not exceeding a period of six
months from the date of importation, when good and sufficient reasons
therefor are presented to him, if in his judgment the interests of the
Government will permit of such extension. The proceeds of such sale




INSULAR TARIFF.


149


will be kept for ten days, subject to the demand of the importer, after
deduction of the proper duties on the goods and all expenses of storage
and sale.
24. All seized and confiscated merchandise shall be sold in like manner, and the proceeds, after deduction of expenses, shall be turned over
to the officer duly designated for that purpose.
25. The officer designated for that purpose shall receive all customs
duties, fees, and charges, and shall without delay pay the same over to
such officer as shall be designated by the commanding general. Records
shall be kept and accounts rendered of all money transactions, and
receipts in duplicate shall be taken by the officer paying over such
moneys, one copy to be retained by him as his official voucher and the
other transmitted by mail with his accounts to the War Department,
Washington, D. C.
26. Such public buildings as may be suitable for the purpose shall be
used and occupied for the transaction of business and for the storage
of imports in the ports aforesaid.
27. All supplies and materials for the use of the Army and Navy of
the United States shall, under suitable restrictions, to be prescribed by
the commanding general, be admitted without payment of duty.
28. Any goods, wares, or merchandise in bond or under general order
which shall be withdrawn therefrom slall be subject to the rates of
duty in force at the time of such withdrawal.




INSULAR TARIFF.


SPECIAL RULES FOR THE WAREHOUSING OF IMPORTED GOODS
AND FOR THEIR TRANSPORTATION IN BOND.
29. Warehouses duly authorized for the storage of imported dutiable
goods shall be known and designated as of classes one, two, and three.
Where there is available space in the premises used as custom-houses,
such space may be set apart for the storage of imported goods in bond,
and the premises are to be known as warehouses of class one.
Other premises used for the general storage of imported goods are
to be known and designated as warehouses of class two.
Yards used for the storage of heavy or bulky articles are to be known
and designated as warehouses of class three.
WAREHOUSES OF CLASS ONE.
30. At ports where there are Government stores, preference shall be
given to them for the storage of seized goods, and also of unclaimed
goods if there is sufficient space for their accommodation. Unclaimed
and seized goods may also be deposited, by order of the collector or
acting collector, in warehouses of class two. Where there are no class
two warehouses, the collector or acting collector may procure suitable
premises for the temporary storage of unclaimed or seized goods; but
in all cases the rent and other attendant expenses must be charged
against the goods.
WAREHOUSES OF CLASS TWO.
31. Where it is not practicable to bond the entire building, the first
or ground floor of the premises may be bonded as a warehouse of class
two, provided all interior means of communication between such first
or ground floor and the remainder of the premises are removed, and
there are no other means of entrance or exit to the bonded portion
except those upon a street or other public thoroughfare. The general
storage of imported merchandise may be allowed in warehouses of
class two upon the order of the collector or acting collector of customs.
The rates of storage and compensation for labor in the handling of
bonded goods will be as agreed upon between the owner or importer
of the goods and the proprietor of the warehouse, who will receive the
amount due for storage and labor, the collector or acting collector
looking to the safe custody of the goods only for the security of the
revenue. The proprietor of the warehouse will not be allowed to make
charges for storage, labor, or other expenses in excess of the regular
rates prevailing at the port; and in instances where disputes arise with




INSULAR TARIFF.


151


reference to such charges, the collector or acting collector of customs
shall determine the question whether or not the charges are excessive.
No goods shall be delivered from bonded warehouse without payment
of the proper charges thereon. A storekeeper shall be appointed to
have immediate charge of the receipt and delivery of goods at any
warehouse.
The bonded warehouses must, in addition to the locks of the proprietors, have placed thereon customs locks, the keys of which are to
remain in the custody of the storekeeper assigned to the premises by
the collector or acting collector.
Proprietors of bonded warehouses will be required to pay monthly to
the collector or acting collector of customs a sum equal to the salary of
the officers assigned to the premises as storekeepers, and to provide at
all times suitable accommodations for such storekeepers in the warehouses.
The windows of the bonded warehouses, unless protected by iron
bars, must be provided with substantial shutters, capable of being
securely closed on the inside of the premises.
WAREHOUSES OF CLASS THREE.
32. Warehouses of class three are to be used exclusively for the storage of wood, coal, mahogany, lumber, railroad, pig, and bar iron, and
other heavy or bulky articles. Yards inclosed by substantial fences not
less than 10 feet in height, with gates opening into a street or public
thoroughfare, may be bonded as warehouses of this class.
Unclaimed and seized merchandise of a heavy and bulky character
may be stored in warehouses of this class under the same regulations
and conditions as are provided for the deposit of unclaimed or seized
goods in warehouses of class two.
APPLICATIONS FOR ESTABLISHMENT OF BONDED WAREHOUSES.
33. Applications for the establishment of bonded warehouses of either
of the classes hereinbefore mentioned must be made in writing, to the
collector or acting collector of customs, describing the premises, the
location and capacity of the same, and the purpose for which the building is to be used.
Upon receipt of such application, the collector or acting collector will
cause an examination of the premises to be made, with reference particularly to its location, construction, and means provided for the safekeeping of merchandise. If such examination is satisfactory, the collector or acting collector should transmit the papers, with an indorsement
of his own views thereon, to the collector or acting collector, and if
that officer approves the application, the person or persons making the
same should be notified by the collector or acting collector to enter into
bond, in duplicate, in such penalty as may be deemed sufficient to protect the interests of the revenue. Not less than two individuals should
be accepted as sureties, and they should each be required to file with the




152                        INSULAR TARIFF.
bond, in addition to their oaths as sureties, a statement showing real
estate or other property owned by them, the value of which shall be at
least equal to the amount specified in their oaths as sureties. Duly
incorporated guarantee or security companies may be accepted as sureties whenever the collector shall be satisfied as to their sufficiency.
The bonds should be executed before the collector or acting collector,
and, if approved by him, one copy of each bond should be retained by
him on file, and he will notify the owner or occupant of the premises
of the establishment of the warehouse. The other copy of the bond
should be transmitted to the Auditor for the War Department.
FORM OF BOND TO BE GIVEN ON THE ESTABLISHMENT OF WARE
HOUSES.
The bonds for warehouses of all classes will be in the following
form:
Know all men by these presents, that we,          - and        --, as
principals, and          - and ---    --, as sureties, are held and firmly
bound unto the United States of America in the sum of -   dollars, for the payment of which, well and truly to be made to the United States, we bind ourselves,
our heirs, successors, executors, administrators, and assigns, jointly and severally,
by these presents; as witness our hands and seals this -   day of -, 18-.
CONDITION OF BOND FOR WAREHOUSE OF CLASS TWO OR THREE.
The condition of this obligation is such that, if the above-bounden principals
shall comply in all respects with the requirements and the regulations of the War
Department in connection with the warehousing of imported goods, and shall exonerate and hold the United States and its officers harmless from or on account of any
risk, loss, or expense of any kind or description connected with or arising from the
deposit or keeping of imported merchandise, under the laws and regulations aforesaid, in the warehouse or premises known as --, and shall also pay to the collector or acting collector, monthly, the salary of the officer or officers in charge;
and if the proprietor or occupant of said warehouse shall receive for storage therein
such unclaimed and seized goods as the collector or acting collector of the customs
may order to be deposited therein, and shall safely keep and deliver to the claimant,
on the order of the collector or acting collector, all seized goods stored as aforesaid
and all unclaimed goods stored as aforesaid, on payment of storage and charges,
and shall promptly report to the collector or acting collector any and all damaged
or perishable articles that may be found or stored in said warehouse, and shall not
receive any gunpowder or other dangerous or explosive substance, except firecrackers, into said warehouse, and shall keep in repair said warehouse, and shall
not remove, nor suffer to be removed, any goods, wares, or merchandise from said
warehouse without lawful permit, and without the presence of the customs officer
in charge, then this obligation to be void; otherwise, to remain in full force and
virtue.
----- --- [SEAL.]. [SEAL.]
[SEAL.]
Signed, sealed, and delivered in presence of



INSULAR TARIFF.


153


GENERAL PROVISIONS.
34. The collector or acting collector of customs should promptly notify
the Auditor for the War Department of the death, pecuniary embarrassment, or insolvency of any of the parties to a bond, or warehouse,
or of any circumstances which make it advisable to require new
bonds.
New bonds must in all cases be given when a warehouse passes into
the hands of new principals, or where changes take place in partnerships.
Alterations in bonded warehouses can be made only by permission
of the collector or acting collector, and if such alterations constitute a
material change in the premises new bonds should be required.
It is the duty of the collector or acting collector to notify the Auditor
for the War Department of all changes in the surroundings of bonded
premises likely to affect their security.  If burned or otherwise
destroyed, immediate notice, with full particulars, should he given, and
if rebuilt the premises can not be used as a bonded warehouse until
bonded anew.
35. Proprietors or occupants of bonded warehouses will be required,
on ten days' notice from the collector or acting collector, to renew their
bonds, and if they fail so to do no merchandise should be sent to their
warehouse, and that stored in the premises should be removed at the
expense of the proprietors or occupants.
36. Warehouses may be discontinued by the collector or acting collector at any time upon receipt of written request to that effect from
the proprietors or occupants of the premises, provided all the requirements of these regulations have been complied with on the part of the
principals. In instances where dutiable merchandise is stored in the
premises the same must be removed at the risk and expense of the
proprietors, and the premises should not be surrendered, nor discontinuance authorized, until after a careful examination of the accounts
of the warehouse and a comparison thereof with the books of the
custom-house.
36a. The period which shall be allowed for the storage of bonded
goods shall be one year from date of importation, but this period may
be extended by the commanding general to two years when satisfactory
reasons are shown for such extension.




INSULAR TARIFF


WAREHOUSING GOODS.
37. The entry of goods for warehousing shall be in duplicate, in the
following form, and verified by oath or affirmation, as in the entry of
merchandise for consumption:
WAREHOUSE ENTRY.
CUSTOM-HOUSE, 
Port of, 18 -Entry for warehouse of merchandise imported  —, 18-,  -, in the,- - --, master, from -
I (~~~~~~ I              ~~Dutiable
NMark um- Packages and Qual-  r  Pe P er P er  Per T.l value of
bers.  contents.  ity.  cent.  cent.  cent.  cent.  cent.  each
package.
[To be signed by importer.]
The dutiable value of each package must be stated on this entry
when the invoice will permit this being done.
Any portion of an invoice, not less than an entire package, or, if the
merchandise be in bulk, not less than 1 ton in weight, may be entered
for warehousing, and the remainder for consumption, or for warehouse
and transportation in bond. In such instances, however, the entries
must be made simultaneously, and the oaths or affirmations altered to
correspond.
All package goods, including distilled spirits in casks, must be sent
to and received in the warehouse by the shipping marks and numbers,
and if imported without numbers they are required to be numbered
consecutively from  1 upward.  Such goods should be gauged,
weighed, and in all respects dealt with by such numbers. The collector or acting collector should also, at the expense of the owner of
the goods, cause each package, when received in warehouse, to be
marked with the year and month when received, the name of the vessel in which it was imported, and of the place whence shipped, such
marking to be done under the supervision of the storekeeper, and the
necessary labor to be furnished by the proprietor of the warehouse as
a charge on the goods.
The shipping marks, numbers, and identification as above must be
entered on books to be kept and on reports to be made by the officer in
charge in his daily returns to the collector's office. They will then be
entered in the general warehouse books at the custom-house, and the




INSULAR TARIFF.


155


numbers therein given will be the designating numbers on all permits
for withdrawal.
38. The entry for warehousing having been examined by the collector
or acting collector, and the duty estimated thereon, the collector or acting
collector will take a bond from the importer, with satisfactory security,
in double the amount of such estimated duties, in the following form:
WAREHOUSING BOND.
Know all men by these presents, that we, --  -, as principals, and ---
----, as sureties, are held and firmly bound unto the United States of America
in the sum of      dollars, to be paid to the United States, for the payment
whereof we bind ourselves, our heirs, executors, administrators, and assigns, jointly
and severally, firmly by these presents.
Witness our hands and seals at the port of  this -- day of -, eighteen
hundred and -.
Whereas certain goods, wares, and merchandise, consisting of -   (here insert
marks, number, description of packages, quantity of contents), were originally
imported at the port of --- in the ---, whereof-       is (or was) master,
from,- on the -      day of -, eighteen hundred and -; and whereas the
above-bounden principals have this day entered the same at the port of --, under
the regulations of the United States providing for the warehousing of merchandise in
bond, as per warehouse (or rewarehouse) entry number -, in which the said goods,
wares, and merchandise are also described or set forth.
Now, therefore, the condition of the above obligation is such that if, within one
year from the said date of original importation, the said goods, wares, and merchandise shall be regularly and lawfully withdrawn from public store or bonded warehouse on payment of the legal duties and charges to which they shall then be
subject; or if, at any time within one year from the said date of original importation, they shall be so withdrawn for actual export beyond the limits of Porto Rico,
then the above obligation is void; otherwise, to remain in full force.
[SEAL.]
---- -—. [SEAL.]
[SEAL.]
Signed, sealed, and delivered in presence of39. No partial withdrawal of merchandise from bonded warehouse
will be allowed in less quantities than an entire package, or, if in bulk,
of less than one ton.
Original importers are not by any subsequent transfers relieved,
either personally or upon the warehousing bond, from their liability for
duties. Both principal and sureties continue liable until the duties are
paid or the merchandise exported.
The importer of record may transfer to any other person the right to
any merchandise under bond, which shall be done in writing upon the
face of the withdrawal.
Delivery of above goods may be made to
(Signed) -    -
Importer.




INSULAR TARIFF.


40. The bond having been executed, the collector or acting collector
will issue a permit to send the goods to the warehouse named in the
entry, with the exception of such as may be designated for examination.
This permit will be addressed to the inspector or other customs officer
who supervises the unlading of the merchandise from the importing
vessel, and will be in the following form:
PERMIT TO SEND GOODS TO WAREHOUSE.
CUSTOM-HOUSE,,
Collector's Office, -, 18 —.
To the inspector at ---
You are directed to send to the bonded warehouse, No.-      street (here
describe the merchandise), imported on the -   of --  by, in
the,     -      master, from --
--- _ ---, Collector.
--- -—, NTaval Officer,
41. When goods are sent from an importing vessel or car to a warehouse, or from one vessel or conveyance to another, or from warehouse to
vessel or car, as well as all unclaimed merchandise, and all packages
ordered for examination, they must be delivered to cartmen or draymen
or lightermen appointed by the collector or acting collector, and after
such cartmen, draymen, or lightermen have given bond in a sum not
less than $5,000, with two sureties, conditioned for the faithful performance of their duty as draymen, cartmen, or lightermen.
The following is the form of bond prescribed for bonded draymen,
cartmen, or lightermen, viz:
Know all men by these presents, that we,, are held and firmly bound
unto the United States of America in the sum of five thousand dollars, for which
payment, well and truly to be made, we bind ourselves, our heirs, successors, executors, administrators, and assigns, jointly and severally, firmly by these presents:
Sealed with our seals this -  day of --, eighteen hundred and  -.
Whereas the said    -      has made application to be appointed one of the
custom-house --, within and for the port of —: Now, the condition of this
obligation is such that if the said -shall well and truly perform the several duties of a custom-house -, according to the rules and regulations prescribed
by the commanding general relative to lighterage, cartage, and drayage of goods in
bond, et cetera, and the regulations prescribed by the collector or acting collector at
the port of ---  in relation to said liglterage, cartage, and drayage, and shall make
good all loss or damage which may happen in the  -  by said - --  of any
goods, wares, or merchandise from vessels to bonded warehouses, or to public store,
or from one warehouse to another, or to any other place, when directed by a proper
officer of the customs, then this obligation to be void; otherwise, to be in full force
and virtue.
-    [SEAL.]. [SEAL.]
---- ----  [SEAL.]
Signed, sealed, and delivered in presence of



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157


42. Any person, firm, or corporation owning one or more lighters,
barges, scows, propellers, drays, or carts, may, upon producing evidence
of good character to the collector, be appointed by him; and inl instances
where a general bond is advisable, such bond may be executed covering all of the wagons, lighters, drays, carts, etc., owned or managed by
the person or persons giving the bond, which should be in an amount
to be designated by the collector.
43. All merchandise not entered within forty-eight hours after arrival
should be taken possession of by the collector or acting collector, and
sent to a warehouse of class three as unclaimed goods.
44. On arrival of goods destined for another port, an entry for warehousing and transportation in bond must be combined, and should be
in the following form:
ENTRY FOR WAREHOUSE AND IMMEDIATE TRANSPORTATION.
DISTRICT OF
Port of    ---, 18-.
Entry for warehouse of merchandise imported by, on the -   day of,
18-, in the,           master, from  -, and to be immediately transported in bond to  - by (route or vessel).
Dutiable
Marks Num- Packages and Quan- Per  Per  Per  Per   Per  Tot 1 value of
bers.  contents.  tity. cent. cent. ce  e. ent.          each
ontal. each
package.
[To be signed by importer.]
Consigned to --- —OATH OR AFFIRMATION OF SHIPPER.
I do solemnly, sincerely, and truly  -   that the goods, wares, and merchandise
described in the within entry, now delivered by me to the collector (or acting collector) of customs of the port of-; are truly intended to betransported in bond
by me to the port of —  and delivered to the collector of said port, according to
the provisions of the warehousing laws and the regulations of the War l)epartment.
this -   day of -, 18 —, before me.
----- -—, Collector.
45. This entry should be in triplicate, and one of the copies should be
forwarded immediately by mail to the chief customs officer at the place
of destination of the merchandise. With the entry should be filed a
bond in an amount equal to double the duties chargeable on the goods.
The bond should be in the following form:
TRANSPORTATION BOND.
Know all men by these presents, that we,     and -          as principals, and -and, as sureties, are held and firmly bound




105                       INSULAR TARIFF.
unto the United States of America in the sum of --   dollars, for the payment
whereof to the United States we bind ourselves, our heirs, executors, administrators,
and assigns, jointly and severally, firmly by these presents.
Witness our hands and seals, at the port of, this -    day of --
eighteen hundred and -.
Whereas the merchandise described in the entry hereinafter referred to was heretofore imported into the United States at the port of -; and whereas permission is desired, under the laws and regulations in such case made and provided, to
transport the said merchandise to the port of -, without the previous payment
of duties thereon; and whereas entry thereof for (withdrawal from warehouse and)
or (warehouse and immediate) transportation in bond hath this day accordingly
been filed with the collector (or acting collector) of customs at the port of -
in which the said merchandise is described as follows: (Here describe in accordance
with entry), which said entry is numbered-.
Now, therefore, the condition of this obligation is such that if the above bounden
principals shall, within -   days from the date hereof, transport, or cause to be
transported, in -    (here name vessel, railroad car, character, etc., and the route,
as designated on the entry), and shall, within the time herein specified, deliver the
same to the collector (or acting collector) at the said port of destination, and if due
entry thereof shall be made for rewarehousing, and if said principals shall also,
within the time herein specified, produce to and deposit with the collector (or
acting collector) at the said port of withdrawal the certificate of the collector (or
acting collector) of the said port of destination that the said merchandise has been
delivered to him according to law, and rewarehoused, and the duties thereon paid
or secured, or, failing to do so, shall pay to the proper collecting officer of the
United States at the said port of withdrawal the amount of duties to be ascertained
as due and owing on the merchandise aforesaid, and an additional duty of one hundred per cent, pursuant to the statute in such case made and provided, then this
obligation to be void; otherwise it shall remain in fill force.
[SEAL.]
[SEAL.]
-. [SEAL.]
Signed, sealed, and delivered in presence of46. The arrival of the goods at destination shall be reported by the
common carrier to the collector or acting collector, who will require the
owner of the merchandise, or his duly accredited representative, to
make entry thereof, either for consumption or for warehouse; and the
chief customs officer, in his treatment of the goods, will be governed by
the instructions hereinbefore given for the guidance of officers at ports
of original importation.
TRANSPORTATION IN BOND.
47. Common carriers. such as railroad or other transportation companies, in order to convey dutiable merchandise in bond from the port of
importation to other ports, must give security in the nature of a general
transportation bond in such penalty as may be directed by the collector,
with at least two good and sufficient sureties, to be approved by him,
conditioned that the principals shall transport and deliver to the collector or acting collector of customs at the port to which the merchan



INSULAR TARIFF.                          159
disc may be consigned all goods in bond delivered to such carrier, such
transportation and delivery to be made without delay. Application to
bond routes for the purpose indicated should be made to the collector
or acting collector of customs. If the application to bond is approved,
the common carrier should be required to enter into bond in a penalty
not less than $20,000, and in the following form:
BOND AS COMMON CARRIER.
Know all men by these presents, that we,, as principals, and ----
-, as sureties, are held and firmly bound unto the United States of America, in
the sum of twenty thousand dollars, for the payment of which well and truly to be
made we bind ourselves, our heirs, our successors, executors, and administrators,
jointly and severally, firmly by these presents.
Witness our hands and seals this -   day of -, eighteen hundred and -.
Whereas the above-bounden -         has applied to be authorized and designated as a common carrier for the transportation of dutiable merchandise in bond in
Porto Rico, under the rules and regulations prescribed by the United States, from the
port of —   to the ports of --,, --, in the following manner, viz: In
suitable [here insert the "cars," " vessels," or such other means of conveyance as it
is proposed to be used] owned or controlled by said [here insert the name of the
principal on the bond], used in the transportation of goods between the ports named
above; and in consideration thereof this bond is given to secure the United States
of America against any loss or expense arising in connection with the transportatioK
of merchandise over the route hereinbefore set forth under the provisions of the
regulations prescribed by the War Department of the United States:
Now, therefore, the condition of this obligation is such that if the above-bounden
principal shall duly observe and faithfully comply with the regulations pertaining
to the transportation and safe delivery of imported merchandise, and shall pay the
necessary expense of such locks, seals, or other fastenings as may be required by the
collector for securing the custody and safe transportation of such merchandise, and
shall us'e only such means of conveyance for transportation as may be prescribed,
approved, and authorized by the collector, or acting collector, and shall without
delay transport and make prompt report and safe delivery of all merchandise delivered to           for transportation in bond, together with the manifest thereof,
showing that such merchandise is in bond, and its port of destination, to the collector or other proper officer of the customs at the port of destination, in the manner
required by the regulations aforesaid; or, in default of such delivery, shall pay to
the United States as liquidated damages the value of all such merchandise not so
transported and delivered, with the duties added, together with all costs, charges,
and expenses caused by failure to make such delivery, and shall also protect and
save harmless the United States from any loss or damage resulting from fraud or
negligence on the part of any officer, agent, or other person employed by the abovebounden principal, then this obligation to be null and void; otherwise to remain in
full force and virtue.
[SEAL.]
-  [SEAL.]
- ---—. [SEAL.]
Signed, sealed, and delivered in presence of48. When merchandise is forwarded from the port of importation,
separate manifests, in triplicate, should be prepared for each vessel, car,
or other vehicle used for the purpose, signed by the agent of the vessel,




160                     INSULAR TARIFF.
railroad, or other company by which the transportation is made, and
certified and delivered by the inspector. Each manifest should contain
a description of the merchandise, by marks, numbers, and contents, the
route, conveyance, port of destination, names of shipper and consignee.
The manifests should be in the following form:
MANIFEST OF MERCHANDISE TRANSPORTED IN BOND.
PORT OF -.
Laden on car No. -  of the - railroad [or other transportation company;
if vessel, name of same], for transportation to the port of -, in the district of
-, by way of [here state route and conveyance as in the entry], to be delivered
to the collector or other proper officer of the customs on arrival at the port of
destination:
Date. Marks. Numbers.  Packages and contents.  Shipper.  Consignee.
--- --, Master or Agent.
49. The officer in charge of the lading should see that manifests are
furnished for each car or vessel or conveyance, as herein required, and
he should certify on the manifest to the lading of the goods, giving the
number of the car, or name and description of the vessel. One of the
manifests should be delivered to the conductor of the car, or the master
of the vessel, and the other two should be returned to the custom-house
without unnecessary delay.
The collector or acting collector should transmit one copy of the manifest by first mail to the chief customs officer of the port of destination.
50. Upon arrival of the car or vessel or other conveyance at the port
of destination, examination should be made of the fastenings of the
vehicle for the purpose of ascertaining whether or not they have been
tampered with. If such fastenings are not intact, or the collector has
reason to suspect fraudulent attempts, he should take possession of
the vehicle and its contents and report the facts to the commanding
general. If there is no evidence that fraud has been attempted, the
seals should be removed by the customs officer and entry of the goods
allowed as hereinbefore provided for.
51. Merchandise in bonded warehouse may be examined at any time
during the business hours of the port by the importer, consignee, or
agent, who may take samples of his goods in reasonable quantities,
according to the usage of the port; make all needful repairs of packages, and repack the goods if necessary for their safety or preservation,




INSULAR TARIFF.


161


provided when the original contents are placed in the new packages
they shall be marked and numbered as before.
Casks containing wines liable to sour may be refilled when necessary
for preservation, but the wine used for such refilling must be part of
the same importation and must have been withdrawn for consumption
with payment of duties.
No samples shall be taken nor any goods exhibited or examined without a permit from the collector, countersigned by the naval officer, and
under the supervision of an officer of customs, nor unless by request of
the importer, owner, or consignee; nor shall any package be repaired
nor goods repacked without a permit, to be granted only when necessary for the safety or preservation of the contents. Goods imported in
bulk, and not in present danger of deterioration, can not be placed in
packages while in warehouse.
52. All merchandise subject to a specific duty shall be dutiable
according to the weight, measure, or quantity landed from the importing vessel.
53. Whenever the collector shall be duly notified of the existence of
any lien for freight upon imported goods, he shall refuse delivery of the
same until the lien has been satisfied.
54. Merchandise may remain in bonded warehouse for a period of
one year, which period may be further extended by the collector at
San Juan whenever sufficient reasons for such extension are presented
to him. Merchandise not withdrawn at the completion of the prescribed
period shall be forfeited to the United States, and shall be sold at auction. Out of the proceeds shall be paid all expenses incurred by the
storage and sale of the goods and the duties due on the same.
55. Merchandise in bond may be withdrawn at any time for consumption, for transportation to another port, or for exportation, but no withdrawal shall be allowed before the liquidation of the original warehouse
entry. The withdrawal must be made by the person or firm named in
the original warehouse entry, or by a person or firm duly authorized by
the former, which authority must appear in writing upon the face of
the withdrawal All withdrawals shall be made in duplicate or triplicate, as the case may be, and shall show the number of the bond, the
marks and numbers of the packages withdrawn, the vessel and date of
importation, the description, quantity, separate value of each package,
and total dutiable value of the merchandise, and shall be signed by the
party making the withdrawal.
56. No withdrawal for export shall be allowed before the liquidation
of the warehousing entry, or a special liquidation of such items as refer
to the merchandise exported, and there shall be no abatement nor allowance of duties on account of damage, loss, or deterioration of merchalndise while in warehouse, except as provided by statute.
57. No merchandise shall be removed from a bonded warehouse unless
upon a duly signed permit containing the designation of said wareS. Doc. 254  11




162                      INSULAR TARIFF.
house, the date of the receipt of the merchandise therein, and the word
"deliver" and date thereof, certified by the person in charge of the
storage books at the custom-house.
WITHDRAWALS, AT ORIGINAL PORTS, FOR CONSUMPTION.
58. A withdrawal for consumption must be made out in the following
form, and must be signed by the importer or by a party authorized by
him. If by the latter, the original importer must place, upon the withdrawal, his written authority for the substitution. No oath or declaration is required for withdrawals from bond.
Withdrazal for consumption at port of original importation.
Bond No.
--—, ---—, 18-.
Merchandise intended to be withdrawn from warehouse for consumption by, which was imported into this district -, 18-, by, in the
---- ---. -—, master, from - -.
Dutiable
kNum- Packages and Quan- Per  Per  Per  Per  Per      value of
Marks.                                                 Total.vl
a hers. s contents.  tity. cent. cent. cent. cent. cent.  each.................................... package.
[To be signed by importer or his assigns.]
Bonded warehouse,   ---.
I hereby authorize --   --- to withdraw the above merchandise.
--     --—, Importer.
59. On presentation of this withdrawal at the collector's office it shall
be compared with the record of the bond upon the warehouse ledger,
and, if they agree, the items shall be entered therein with the amount
of duty due thereon. The collector shall fill out a permit for delivery
on the following form:
CAT. No. 717.
Withdrawal permitfor delivery.
Bond No.PORT OF 
Custlon-House, -, 18-.
To the STOREIKEPERR:
Duties having been paid, you will deliver to -   -   the merchandise
described per entry as follows: -—, and which was imported into this district
- 18-, by -          in the —,    ----- master, from.


-- -—, Collector.




INSULAR TARIFF.                    163
The collector's clerk in charge of the storage accounts will make upon
the permit a statement of storage and labor charges due upon the packages withdrawn from warehouses class one. After the duties and
charges have been paid to the collector's cashier, the permit will be
signed by the collector and returned to the importer or his representative for presentation to the storekeeper at the bonded warehouse,
who will thereupon deliver the merchandise.
60. All permits received for the delivery of packages from bonded
warehouse shall be entered upon the warehouse books and returned
by the storekeeper thereof to the custom-house, stamped with date of
delivery, and due note thereof shall be made upon the storekeeper's
record.
61. Merchandise upon which the duties have been paid may remain
in bonded warehouse at the risk and expense of the owners, and if
exported directly therefrom within the prescribed period shall be entitled to a remission of the duties paid thereon, less 1 per centum, but
evidence of due landing abroad shall be furnished by the importer to
the collector.
WITHDRAWALS, AT ORIGINAL PORTS, FOR EXPORTATION.
62. The withdrawal of goods from warehouse for exportation, at the
port of original importation, shall be made in the following form:
Export withdrawal at port of original importation.
Bond No..
Merchandise intended to be withdrawn from warehouse by, and to be
exported by him in the -, ---    master, for -, which was imported
into this district by-  -, in the,         master, from ---, on
the -     day of -, 18-.
lI....... I Dutiable
r um- Packages and Qual- Per  Per  Per  Per  Per  t  value of
Marks.                                              Total.
baers.  contents.  ity.  cent.  cent.  cent.  cent  cent.  each
package.
___ _  _...  ________...._  i
[To be signed by exporter.]
If exported by other than the original importer, the same authority
will be required as in case of withdrawal for consumption. The export
shall be made under the original mark of importation. Additional port
marks may be made by authority of the collector and under the supervision of a customs officer, but both the original and the port marks
shall appear in all papers pertaining to the exportation.




164                        INSULAR TARIFF.
The withdrawal will be verified in the following form:
Declaration on export withdrawal.
I, ---, do solemnly, sincerely, and truly declare that the goods, wares,
and merchandise described in the within withdrawal, now delivered by me to the
collector of the customs for the port of ---, are truly intended to be exported by
me to the port of -, as stated in said entry, and by the vessel (or route) therein
indicated, and are not intended to be relanded or consumed within the limits of
Porto Rico; and that, to the best of my knowledge and belief, the said goods, wares,
and merchandise are the same in quality, quantity, value, and package (wastage and
damage excepted) as at the time of importation.
---, --- Exporter.
PORT OF
Declared this -   day of -, 18-, before me.
-, Collector.
63. The withdrawal having been duly entered in the warehouse
accounts, the exporter shall give bond, with satisfactory security, in a
penal sum equal to double the amount of the estimated duties on the
goods, to produce the proof required by law of the landing the same
beyond the limits of Porto Rico, which bond shall be in the following
form:
Export bond.
Know all men by these presents, that we -, as principals, and
---   ---, as sureties, are held and firmly bound unto the United States of
America in the sum of --- dollars; for the payment whereof to the United States
we bind ourselves, our heirs, executors, administrators, and assigns, jointly and
severally, firmly by these presents.
Witness our hands and seals, at the port of, this -   day of --, eighteen
hundred and ---.
Whereas the following-described merchandise having been heretofore duly
imported into Porto Rico and entered for warehousing in bond and having been so
warehoused at the above-named port according to law, hath been this day entered
for withdrawal and exportation in bond, viz [here describe the merchandise by
marks, numbers, description, and number of packages, with their contents], which
said merchandise is also described in an export entry of this date, numbered -,
and is to be exported in the [ship or other vessel, describing the same] known as
the [here insert the name of the vessel], whereof-  --  is at present master,
now lying in the above-named port, and bound for the port of --; and whereas
it is intended that the said merchandise shall be exported as aforesaid, under and
by virtue of the several regulations of the United States relating fo the exportation
of imported goods, without the payment of duties thereon:
Now, therefore, the condition of this obligation is such, that if the aforesaid merchandise shall, in good faith, be actually exported and landed abroad according to
the true intent and meaning of these presents, and shall not, nor any part thereof, be
relanded at any port or place within the limits of Porto Rico, and if the certificates
and other proofs required by law and the regulations of the Secretary of War, showing the delivery of the same at the said port of destination or at any other port or
place without the limits of Porto Rico, shall be produced and deposited with the




INSULAR TARIFF.


165


collector of customs for the time being at the said port of withdrawal within
from the date hereof, then this obligation to be void; otherwise to remain in full
force and virtue.
- - [SEAL.]
— _ _ —. [SEAL.]. —   -, [SEAL.]
Sealed and delivered in the presence of61. The time to be inserted in the bond for the production of the
landing certificates will be one year when the exportation is to a
European or American port, and two years when to a port in Africa
or Asia.
65. The bond having been duly executed, a permit shall be issued
directing the storekeeper to deliver the goods to the surveyor, which
permit shall be as follows:
Export, delivery permit.
PORT OF 
Custom-House, -, 18-.
To the STOREKEEPER AT:
You will deliver to the surveyor of the port for exportation by  -to
--- [here describe the merchandise], imported into this district on the
18-, by --  --, in the --, ---, master, from --.
---- -— ^, Collector.
66. The withdrawal shall be transmitted to the proper officer, with
directions to cause the merchandise described therein to be laden for
exportation, indicating such as is to be weighed, measured, or gauged,
which directions shall be as follows:
FoRM No. 78.
PORT OF 
Custom-House, ---, 18-.
To the shipping officer:
You will examine the goods described in the accompanying withdrawal, and, if
found to agree exactly therewith, to superintend the lading thereof on board the
-, for exportation to -, of which, when completed, you will make due
return.
---, Collector.
67. A special return of the weight, gauge, or measure of the merchandise must, when required, be made to the collector.
68. The export bond will be canceled upon the presentation of a certificate of a collector of customs that the merchandise has been duly
landed at port of destination.
69. Foreign merchandise once imported and afterwards exported is
dutiable upon every subsequent importation into Porto Rico.




I




PUERTO RICAN CUSTOMS TARIFF.
DISPOSITION FOURTH.*
CUSTOMS TREATMENT OF TISSUES. t
GENERAL RULES.
1. Number of threads.-By the number of threads in a tissue shall,
unless otherwise stipulated, be meant one-half of all the threads comprised in the warp and weft in a square of 6 millimeters. Should this
half contain a fraction, the fraction shall be counted as an entire
thread.
Ascertainment of the number of threads.-In order to determine, for
customs treatment of tissues, the number of threads and the proportion in which the threads subject to the highest duty are found in the
tissue, the instrument known as "thread-counter" shall be employed.
Should there be doubt as to the ascertainment of the number of
threads in a tissue, owing to the tissue being closer woven in some
parts than in others, the closest-woven part and the loosest-woven
part shall be taken, and the average threads resulting from the two
shall serve as a basis for levying duty.
When the nature of the tissue permits it, the thread shall always be
counted on the obverse side of the stuff.
All woolly or melton-like tissues, and generally all tissues in which
the hair has been removed by carding or fulling, the threads shall be
counted on the reverse side of the stuff by rasping or burning the hair
when necessary.
In exceptional cases, where after these operations the ascertainment
of the number of threads remains doubtful, a sufficient part of the
tissue must be unraveled.
Should this likewise be impossible, as, for instance, in case of readymade -articles, the tissue shall be subject to the highest duty of the
Dispositions first, second, and third suspended.
t The warp of tissues is to be considered as the totality of the threads which lie in
the longitudinal sense, whether they form the foundation of the same, or whether
they have been added in order to form patterns or to give the stuff more body. The
weft shall be considered the totality of the threads which cross the warp of the
tissue, and combine the same conditions of helping to form patterns or to add to the
body of the stuff.                                         167




168


INSULAR TARIFF.


group to which it belongs, and should the tissue be ilixed it shall be
dutiable according to the class in which the highest taxed material
entering into the mixture is comprised.
CUSTOMS TREATMENT OF MIXED TISSUES.
3. Admixtures of two materials.-Tissues of all kinds, composed ot
two materials, shall be dutiable as follows:
(a) Cotton tissues containing threads of hemp, jute, linen, ramie, or
other vegetable fiber shall be dutiable according to the corresponding
numbers of group 2, Class IV, with the surtaxes established in each
case,* provided that the number of these threads of hemp, jute, linen,
ramie, or other vegetable fibers, counted in the warp and weft, does not
exceed one-fifth of the total number of threads composing the tissue.
When the number of threads of hemp, jute, linen, ramie, etc., exceeds
one-fifth of the total, the tissues shall be subject to the corresponding
duties of Class V.
(b) Cotton tissues containing threads of wool, flock wool, hair, or
waste of these materials shall be dutiable according to the corresponding numbers of group 2, Class 1V, with the surtaxes established
in each case,* provided that the number of threads of wool, flock wool,
hair, or their wastes; counted ill the warp and weft, does not exceed
one-fifth of the total number of threads composing the tissue.
When the nlumber of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of Class VI, as tissues mixed with wool.
(c) Cotton tissues containing threads of silk or floss silk shall be
dutiable according to the corresponding numbers bf group 2, Class IV,
with the surtaxes established in each case,* provided that the number
of silk or floss-silk threads, counted in the warp and weft, does not
exceed one-fifth of the total number of threads composing the tissue.
When the number of threads of silk or floss silk exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(d) Tissues of hemp,jute, linen, ramie, or other vegetable fibers containing threads of wool, flock wool, hair, or their wastes shall be dutiable according to the corresponding numbers of group 2, Class V, with
the surtaxes established in each case, t provided that the number of
these threads of wool, flock wool, hair, or their wastes, counted in the
warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of threads of wool, flock wool, hair, or their wastes
exceeds one-fifth of the total, the tissues shall be subject to the corresponding duties of group 2, Class VI, as tissues mixed with wool.


*Class IV, group 2, Note I.


t Class V, group 2, Note I.




INSULAR TARIFF.                    169
(e) Tissues of hemp, jute, linen, ramie, or other vegetable fibers containing threads of silk or floss silk, shall be dutiable according to the
corresponding numbers of group 2. Class V, with the surtaxes established in each case,* provided that the number of these threads of silk
or floss silk, counted in the warp and weft, does not exceed one-fifth of
the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(f) Tissues of wool, flock wool, or hair, containing threads of silk or
floss silk, shall be dutiable according to the corresponding numbers of
group 2, Class VI, with the surtaxes established in each case,t provided that the number of silk or floss-silk threads does not exceed onefifth of the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VI.
4. Admixtures of more than two materials.-Tissues composed of more
than two materials shall be dutiable as follows:
[a) Tissues containing an admixture of wool and cotton, or of wool
and other vegetable fibers, and at the same time threads of silk or floss
silk, shall be subject to the corresponding duties of Class VI, as mixed
woolen tissues, whatever be the proportion of the threads of vegetable
fibers, and shall, in addition, be liable to the surtax leviable on the silk
or floss-silk threads, provided that the number of these threads,
counted in warp and weft, does not exceed one-fifth of the total number
of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(b) Tissues containing an admixture of cotton and other vegetable
fibers, and at the same time threads of silk or floss silk, shall be subject
to the corresponding duties of Class V, and assimilated to tissues of
jute, hemp, etc., whatever be the proportion of the cotton threads; they
shall, in addition, be liable to the surtax leviable on the silk or flosssilk threads, provided that the number of these threads, counted in
warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of
the total, the tissues shall be subject to the corresponding duties of
Class VII.
(c) Tissues of an admixture of wool, cotton, and other vegetable
fibers, containing no silk threads, shall be subject to the corresponding
duties of Class V, and shall, in addition, be liable to the surtax leviable
* Class V, group 2, Note I.  t Class VI, group 2, Note I.




170


INSULAR TARIFF.


on woolen threads, provided that the number of these threads, counted
in warp and weft, does not exceed one-fifth of the total number of
threads composing the tissue.
When the number of woolen threads exceeds one-fifth of the total, the
tissues shall be subject to the corresponding duties of Class VI, as
mixed woolen tissues.
5. Silk tissues.-All tissues containing silk or floss-silk threads, the
number of which, counted in warp and weft, exceeds one-fifth without
being more than one-half of the total number of threads composing the
tissue, shall be considered as tissues mixed with silk.
When the number of silk or floss-zilk threads, counted in warp and
weft, exceeds one-half of the total, the tissues shall be considered and
dutiable as of pure silk.
EXCEPTIONS.
For knitted stuffs, tulles, lace, blondes, tulles for borders and ribbons,
composed of an admixture, exception to the preceding rules shall be
made in the following cases:
6. Knitted and netted stuffs.-All kinds of knitted stuffs and tulles,
lace, blondes, and tulles of all kinds for borders, when mixed, shall be
dutiable according to the corresponding numbers of the class comprising
the threads of the highest taxed material, whatever be the proportion
of such threads in the tissue.
Knitted stuffs, lace, blondes, and tulles for borders, comprised in
Class VII, shall be considered as tissues mixed with silk when they
contain threads of cotton or other vegetable fibers, or of wool or flock
wool, whatever be the proportion of such threads in the mixture.
Tulles less than 15 centimeters in width shall be considered as tulles
for borders.
7. 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
highest taxed threads.
Ribbons or galloons containing silk, in whatever proportion, shall be
dutiable as tissues according to the corresponding numbers of Class
VII. When not exceeding 15 centimeters in width they shall be considered as mixed silk tissues, provided that they contain il any proportion threads of cotton or other vegetable fibers or of wool or flock
wool.
8. Trimnings.-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 highest taxed material. When the predominating
component material consists of metallic threads of any kind, the trimmings shall be dutiable according to Class VII plus the surtax leviable
on the metal.




INSULAR TARIFF.


171


Trimmings are distinguished from ribbons and galloons by the latter
being real tissues, with warp and weft, while trimmings are plaited.
SURTAXES.
9. Establishment of surtaxes.-The surtaxes applicable, owing to
broche, embroidery, metal threads, or making up, shall always be
computed on the duties leviable on the tissue 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 must, when necessary, be added
together.
10. Broches.-Tissues, broches, or woven like brocades with silk or floss
silk, shall be liable to the duties leviable thereon plus the surtaxes
established in every case.*
By broche or brocaded tissues are meant all tissues with flowers or
other ornaments applied by means of the small shuttle called "espolin"
in such manner that the threads do not occupy the entire width of the
stuff, but only the space comprising the flower or pattern.
11. Emnbroidery.-Tissues embroidered by hand or by machine after
weaving or with application of trimmings shall be liable to the duties
leviable thereon plus the surtaxes established in every case t by taking
into account whether the embroidery contains metallic threads or not.
Embroidery is distinguished from patterns woven in the tissue, as
the latter are destroyed by unraveling the weft of the tissue, while
embroidery is independent of the warp and weft and can not be
unraveled.
12. Metallic threads. —Tissues and trimmings containing metallic
threads, in whatever proportion, shall be liable to the duties leviable
thereon, plus the surtaxes established in every case. t
Tissues exclusively composed of metallic threads shall be dutiable
according to Class VII, plus the surtax leviable on the metal.
13. Made-up articles.-Tissues 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 the duties leviable on the principal
component tissue on their most visible exterior part.
For the application of the corresponding surtaxes clothing and articles, half finished or basted, shall be considered as made-up articles and
clothing.
Classes IV, V, and VI, group 2, Note II, Letter A.
t Classes IV, V, and VI, group 2, Note II, Letter B, and Class VII, group 2, Note II,
Letter.4.
+ Classes IV, V, and VI, group 2, Note II, Letter C, and Class VII, group 2, Note II,
Letter B.
Classes IV, V, and VI, group 2, Note II, letter D, and Class VII, group 2,
Note II, Letter C.




INSULAR TARIFF.


DISPOSITION FIFTH.
RULES APPLICABLE TO GOODS NOT SPECIALLY MENTIONED AND TO
ARTICLES COMPOSED OF SEVERAL MATERIALS.
1. Articles not enumerated in the tariff shall, for the application of
duty, be assimilated to those which they most closely resemble.
When an article presented for customs clearance 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 customs authorities to indicate the number according to which such article is to be dutiable.
In such case the clearance shall be effected according to the number
so indicated.
2. Articles which, owing to their nature or for their application, are
composed of two or more materials or of different parts* shall, for the
total weight, be taxed according to the material chiefly determining
the value of the article.
3. In case of doubt as to which is the material chiefly determining
the value of an article, such article shall be dutiable according to the
most highly taxed component material.
4. When the mixture of different materials has been made with a
view of evading the payment of the duties of any specified number of
the tariff, the duties leviable on the article subject to the highest duty
shall always be collected.
DISPOSITION SIXTH.
REGULATIONS TO BE APPLIED IN LEVYING DUTY ON PACKAGES AND
RECEPTACLES-TARES.
1. Packages and receptacles capable of again being used to contain
goods, or for other purposes, shall be dutiable according to the corresponding number of the tariff, unless in case of goods dutiable on gross
weight, for which it is expressly provided that the weight of packages
or receptacles shall, for tariff purposes, be included in the weight of
the goods.
2. Packages and receptacles liable to higher duties than those established for their contents shall always be dutiable according to the
number of the tariff to which they belong.
3. The following articles shall pay on gross weight, including packages and receptacles:
Included in Class I:
Marble, jasper, and alabaster, in the rough or cut into fiat blocks, slabs,
or steps.
* As, for instance, the handle of an implement and the implement itself, the glass
and frame of a mirror.




INSULAR TARIFF.


173


Other natural or artificial stone, unwrought and in flat blocks, slabs,
or steps.
Earthy substances employed in industry or in the arts; cement, lime,
and gypsum.
Mineral oils of all kinds.
Ores.
Clay in coarse articles for building purposes, furnaces, etc.; also articles
of fire clay.
Large or small paving tiles of earthenware, cement, or stoneware,
ceramic tiles, glazed roofing tiles, and pipes.
Included in Class II:
All articles of cast iron, wrought iron, or steel set forth in groups 2 and
3 of Class II (excepting those comprised in Nos. 29, 30, 38, 42, 44,
(letters a and b), 47, 48, 49, 50, 51, 52, 53 (letters b, c, and d), 54, 55,
and 56).
Copper shavings; copper of first fusion and old copper, brass, etc.
Copper, brass, bronze, and other alloys of common metals in which
copper enters, in ingots, bars, plates, pipes, railway chairs, sheets for
stoves and boiler-makers' work, partly wrought.
Mercury.
Nickel, aluminium, tin, zinc, lead, or other metals not specially mentioned, also all alloys of such metals, in pigs, ingots, bars, plates,
pipes, or wire.
Filings, shavings, scrap iron or steel, and other waste of common metals.
Scoriae.
Included in Class III:
Oleaginous seeds, including copra or cocoanut.
Resins (except turpentine) and gums comprised in No. 81.
Extracts of licorice, camphor, aloes, and other like vegetable juices.
Tan bark.
Opium.
Vegetable and animal products enumerated in Nos. 85 and 86.
Natural colors in powder or in lumps.
Natural dyes.
Blacking.
Chemical products enumerated in Nos. 94 (excepting phosphorus), 95,
96, 97, 98, and 99 (letter a).
Vegetable oils mentioned in No. 104.
Crude oils and animal fats.
Wax, unmanufactured, and paraffin in the mass.
Fertilizers.
Glue, albumen, and gelatin.
Carbons for electric lighting.
Included in Classes IV, V, VI, and VII:
Textile materials of all kinds, woolen, neither spun nor twisted.
Included in Class VIII:
Paper pulp.




INSULAR TARIFF.


Included in Class IX:
Staves.
Ordinary wood in boards, beams, etc.; wood, planed or dovetailed, for
cases and flooring.
Fine wood for cabinetmakers, in boards, deals, trunks, or logs.
Casks or shooks, and wood prepared for the manufacture of hogsheads,
tierces, and barrels.
Lattice or fencing wood.
Charcoal, firewood, and other vegetable combustibles.
Cork, in the rough or in sheets.
Dill, vegetable hair, cane, osiers, fine straw, palm, heather, and esparto,
raw.
Included in Class X:
Furs, untanned hides and skins, hides tanned with the hair, and hides
tanned without the hair, comprised in No. 214.
Animal remains.
Included in Class XI:
All articles comprised in group 2.
Included in Glass XII:
Jerked meat ("tasajo").
Fish, fresh, salted, smoked, or marinated.
Oysters of all kinds and shellfish, fresh or dried.
Rice in sacks.
Wheat and other cereals.
Flour of all kinds in sacks.
Pulse, dried.
Pot herbs and garden produce, fresh.
Carob beans, and seeds not specially mentioned.
Forage and bran.
Included in Class XIII:
Sand-covered tarpaulins for vans; felt and tow, tarred or coated with
pitch.
Tobacco in cakes and snuff.
4. The undermentioned goods, if contained in a single package or
receptacle, shall likewise be dutiable on gross weight, including weight
of package or receptacle, and with no reduction for tare.
When packed in two or more receptacles, such goods shall be weighed
therewith, and the following allowance shall be made for tare:
Included in Class lII:                                Tare-per cent.
Natural colors, prepared....................................................  17
Colors and dyes, artificial, in powder, lumps, or crystals......................  10
The same, prepared.........................................................  17
Varnish                                                              15
Chemical products not specified (No. 101).................................12
Common soap...................................................  6
Starch and fecule for industrial uses; dextrin and glucose...................  10
Gunpowder, explosive compounds, and miners' fuses (No. 114, letter a).......  10




INSULAR    TARIFF.                          175
Included in Class X'II:                                     Tare —per cent.
Meat in brine —....-.......-..-.-. —........ -...-.....................  10
Salt cod and stockfish.....-....-.......... —..-..........................  10
Olive  oil............................................................  10
5. The following goods shall be dutiable on gross weight, including
weight of all packages or receptacles, and shall be allowed the undermentioned tares:
Included in Class I:                                        Tare-per cent.
Marble, jasper, and alabaster, wrought into the articles mentioned in No. 1,
letters c and d................................................. -...  20
All other natural stones, also artificial stones wrought into the articles classed
under No. 2, letter b...................................................S..  12
Articles of gypsum, in cases or barrels.....................................  30
Articles of gypsum, in hampers or otherwise packed.........................  16
Hollow glass and crystal ware of all kinds (excepting ordinary bottles):
In  cases or barrels.-.......-.............-...-......... ---... —..- -.  30
In crates, baskets, hampers, or otherwise packed........................  20
Ordinary bottles:
In cases or barrels.....-..................... —.. —...-......-......- -  20
In crates or otherwise packed.......................................  15
Flat glass and crystal of all kinds:
In single cases. ---.. --- — --- ----.. --- —-.. ---........ ---. —.  25
In  double wooden  cases............................................  30
In  any  other package..................................................  20
Glass and crystal in fancy articles, etc.:
In a single receptacle.-..............-................       35
In two or more receptacles..........................................  40
Earthenware or stoneware; faience and porcelain:
In cases or barrels.-........-..-..................................... 30
In hampers or otherwise packed..-..-....................    16
Included in Class II:
Roughly manufactured articles comprised in Nos. 30, 38, 42, 44 (letter b), 45,
46, 51, 52, 53, 59 (letters a and b), 60, 61 (letter a), 63 (letter b), 65:
In cases or barrels.- -.... —..... —..-......-.. —..        -.. —    13
In hampers.... —.........-... ----....... —. --- —---     --—............. 7
In other packages or in bales.......... ---.... —............. — -  5
Finely manufactured articles comprised in Nos. 31, 44 (letter a), 48, 51, 54, 59
(letter c), 61 (letter b), 63 (letter a), 66, 74, 75, 76, and 77 (letter a):
In  cases or barrels......................................................  18
In hampers.. —.......................-.........*.............*-  12
In other packages or bales..-......... —............ ---............... 6
Included in Class III:
Spirits of turpentine.......-..-..................-.............. —........ 18
Phosphorus:
In tin-plate receptacles.......................... —................ 25
In cases or otherwise packed..3..................... -....... --- —  35
Pharmaceutical products comprised in Nos. 99 (letter b), 102, and 103......  20
Wax and other articles comprised in No. 107..........-................... 14
Perfumery and essences -....... ---.................. --- —----  ------ ----- -  20
Included in Class VIII:
Paper of all kinds:
In  cases....1.......0................................................
In other packages or in bales..-............. —....... --- — -—...........




176                             INSULAR     TARIFF.
Included in Class IX:                                             Tare-per cent.
Fine wood, sawn in veneers................................................  6
Ordinary wood, wrought, curved wood, wrought, and rods, and articles comprised in Nos. 194, 196, and 197 (letter a):
In  cases.............................................. 20
In crates or otherwise packed....................................     10
Fine wood, wrought, comprised in Nos. 195 and 197 (letter b):
In cases....-.........................................-...... —..            30
In other packages..........-.....................................    10
Cork, manufactured:
In cases.......................-.....................    10
In other packages or in bales.....................-.........                  5
Furniture of osiers or other wickerwork comprised in No. 202:
In  cases......................................                           25
In other packages or in bales....-....-.............    10
Included ii~ Class X:
Hides, curried, comprised in No. 215 (a, b, d, and e); saddlers' and harnessmakers' wares; feathers, except for ornament, and feather dusters:
In cases or barrels..-.............................................          15
In other packages or in bales................ -.....................   6
Hides, curried, comprised in No. 215 (letter c); hides comprised in Nos. 216 and
217; leather cut out for boots and shoes; gloves and manufactured articles
comprised in No. 227:
In cases or barrels........................................            18
In other packages or in bales..............                     8
Included in Class XII:
Pork, lard, and other goods comprised in Nos. 258 (letter 5), 259, 260, 261, 262..  12
Other meat................................................           12
Butter...................................................................:  12
Salt cod and stockfish:
In  cases or barrels.....................................................   10
In sacks................................................................  2
Rice  in  barrels...................................................      8
Flour in barrels............................................   8
Fruits:
In cases or barrels......................................................     12
In baskets or other packages............................................       8
Cocoa:
In  sacks..............................................................  1
In double sacks.........................................................        2
In ceroons..........................................        5
Coffee:
In sacks.................................................         1
In  double  sacks.........................................................  2
In barrels, casks, etc..................................................  10
Cinnamon:
In cases or barrels......................................................     15
In bales...........................     4
Cinnamon, Chinese ('canelon") and other spices comprised in No. 304:
In  cases or barrels......................................................   1
* In sacks -.-.....1................                       1
In double sacks.2
Tea.-.-.-...                                                                       10
Vanillak........................................................          12
Alimentary preserves and other goods comprised in Nos. 282, 291, 292, 293, and
294.................................................................     15




INSULAR TARIFF.                      177
Chocolate and bonbons:                                 Tare-per cent.
In  cases or barrels................................................  15
Otherwise packed.......................................................  10
Eggs............................................  25
Pastes and feculae for alimentary purposes...................................... 10
Common  biscuits............................................................  8
Fine biscuits —................-........-...................-....  14
Cheese —.. ----- ---- ---..-...................................  12
Included in Class XIII:
Fans comprised in  No. 317 (letter a).........................................  15
Cartridges with or without projectiles or bullets............................  10
Varnished  cloth  or oilcloth.................................................  12
Toys and games...- -----.......................................................  25
Articles of caoutchouc —..-..........-.....-...........-.........  20
Waterproof and caoutchouc tissues. ---.......-....... —................  10
6. All goods not enumerated in the foregoing lists or not included in
the above mentioned cases shall be dutiable on net weight or according
to the bases stipulated in the respective numbers of the tariff; all
packages or receptacles containing such goods shall be separately liable
to the duties set forth in the corresponding numbers of the tariff.
7. Goods dutiable on gross weight entitled or not to tare allowance
shall always be taxed inclusive of the weight of all interior paper
wrappers, ribbons, envelopes, or packing.
8. When an article entitled to tare allowance is imported in bulk or
merely fastened by means of rope or hoops, or packed in paper, straw.
hay, or the like, no tare shall be deducted.
9. Goods dutiable on net weight shall pay together with the weight
of the paper wrappers, ribbons, envelopes, or immediate receptacles
other than the boxes or cases. Needles, pins, pens, and other articles
comprised in Nos. 48, 49, and 64 shall be excepted from this rule, and
will be weighed together with the boxes if of cardboard.
Other boxes and cases, also boxes and cases containing other articles,
shall be dutiable according to the number of the tariff to which they
belong.
Goods affixed to cardboard, cards, or wood shall be dutiable together
with the weight of such package.
Twisted yarn of all kinds shall be dutiable together with the weight
of the bobbins.
10. When the same package contains two or more articles dutiable
on gross weight and paying different rates of duty, the highest taxed
article shall be dutiable together with the weight of all exterior packages, subject to deduction for tare, if any.
The other article or articles shall be dutiable separately, with no
allowance for tare.
11. When goods dutiable on gross weight and liable to the same duty,
but for which different tares have been established, are inclosed in the
same package, the lowest tare shall be deducted. Should part of the
goods be dutiable on gross weight without any allowance for tare, no
tare shall be deducted.
S. Doc. 254 — 12




178


INSULAR TARIFF.


12. When the same package contains goods dutiable on gross weight
as well as other articles dutiable on net weight or otherwise than on
weight, all such articles shall pay separately, and those dutiable on
gross weight must comply with the foregoing rules, save that no article
contained in the package shall be entitled to any tare allowance.
13. Packages containing mineral waters shall be dutiable according
to the following rules:
Cases containing bottles shall be dutiable according to No. 189 (letter
b) on 15 per cent of the gross weight of case and contents.
Bottles shall be dutiable according to No. 8, and for this purpose
bottles containing 70 centiliters or more shall be considered as weighing
720 grams each.
For smaller bottles and for flasks, except of glass, and for other
receptacles used for importing water, the weight shall be practically
ascertained, and such receptacles shall be dutiable according to the
numbers of the tariff in which classed.
14. Receptacles containing brandies and liquors shall be treated as
follows:
When the importation is effected in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a), on 14 per cent
of the gross weight if single and on 20 per cent if double.
When the importation takes place in bottles or flasks and in wooden
cases or hampers, all such packages shall be dutiable according to the
number of the tariff in which they are included.
The cases shall be dutiable according to No. 189 (letter b) on 15 per
cent of gross weight.
The hampers shall be classed under No. 201 on 8 per cent of gross
weight.
For bottles or flasks, also for any other receptacle serving to import
alcohol, brandies, or liquors, the weight shall be practically ascertained,
and such receptacles shall be liable to the duties established in the
numbers of the tariff applicable thereto.
15. Receptacles containing wine shall be treated as follows:
When the importation is effected in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a), on 12 per cent
of gross weight if single and on 18 per cent if double.
When the importation takes place in bottles or flasks packed in
wooden cases or hampers, all such packages shall be dutiable according to the number of the tariff in which they are classed.
The cases shall be dutiable according to No. 189 (letter b) on 15 per
cent of gross weight.
The hampers shall be classed under No. 201 on 8 per cent of gross
weight.
Common bottles containing claret, Burgundy, or like wines shall follow the r6gime of No. 8, and for this purpose shall be considered as
weighing 760 grams each.




INSULAR TARIFF.


179


Ordinary half bottles shall be considered as weighing 400 grams
each.
Ordinary champagne and similar bottles shall be considered as weighing 950 grams each.
Half bottles of the same description shall be considered as weighing
550 grams each.
For bottles and flasks of a shape different from the ordinary kind or
of an unknown capacity, also for any other receptacle used for importing wine, the weight shall be practically ascertained, and such receptacles shall be dutiable according to the number of the tarift applicable
thereto.
16. Receptacles containing beer or cider shall be treated as follows:
When the importation takes place in barrels or other casks, the
receptacles shall be dutiable according to No. 191 (letter a), on 18 per
cent of gross weight if single and on 25 per cent if double.
When the importation is effected in bottles or flasks packed ill wooden
cases or barrels, all such packages shall be dutiable according to the
number of the tariff in which comprised.
Exterior cases or barrels shall, respectively, be liable to the duty
prescribed in No. 189 (letter b) or in No. 191 (letter a) on 15 per cent of
gross weight.
For bottles or flasks, and likewise for all other receptacles used for
importing beer or cider, the weight shall be practically ascertained, and
such receptacles shall be dutiable according to the number of the tariff
to which they belong.
DISPOSITION SEVENTH.
ARTICLES PROHIBITED IMPORTATION.
1. Dynamite, gunpowder, and similar explosives, unless the importer
is able to produce a special authorization for landing issued to him by
the proper authorities.
2. Paintings, publications, figures, and all other objects offensive to
morality.
3. Artificial wine (other than medicinal wines of known composition)
and adulterated wines.




I
I
I




MONEY RECEIVABLE FOR CUSTOMS, ETC.
EXECUTIVE MANSION, January 20, 1899.
It is hereby ordered that on and after February 1, 1899, and until
otherwise provided, all customs, taxes, public and postal dues in the
island of Puerto Rico shall be paid in United States money, or in foreign
gold coins, such as the Spanish alphonsinos (centen) and the French
louis, which will be accepted in payment of such customs, taxes, public
and postal dues, at the following rates:
Alphonsinos (25-peseta piece).............. —.......... $4.82
Louis (20  franc  piece).......................................................  3.86
It is further ordered that on and after February 1, 1899, and until
further provided, the following Puerto Rican or Spanish silver coins now
in circulation in the island of Puerto Rico shall be received for customs,
taxes, public and postal dues, at the following fixed rates in United
States money:
The peso                                                    $.........................................  $0.60
The inediso..............................................................30
The peseta..................................................................12
The real.............................-....06
The medio real...............................................................03
It is further ordered and directed that out of the Puerto Rican coins
so received a convenient supply shall be retained and carried for
exchange for United States money at the rate hereinbefore enumerated,
namely, $0.60 United States money for one Puerto Rican silver piece.
It is further ordered that all existing contracts for the payment of
money in the currency of Puerto Rico may be discharged and paid in
that money in accordance with the contracts, or in United States money
at the relative value set forth in the above table, namely, for each $100
United States currency, 166~ Puerto Rican pesos.
Bronze and copper coins now current in the island of Puerto Rico will
be received at their face value for fractional parts of a dollar, in a single
payment to an amount not exceeding 12 cents (1 peseta).
WILLIAM MCKINLEY.
181




ABBREVIATIONS EMPLOYED IN THETARIFF.
Disps General disposition.              S. T. = Special tare.
G. W. = Gross weight.                   Kil. = Kilograms.
N. W. =Net weight.                      Kilog. = Kilogram.
G. W.; T. - Gross weight or tare, as the  Hectog. = Hectogram.
case may be.                          Hectol. = Hectoliter.
T.= Tare.
The metrical system of weights and measures is in use in Porto Rico.
Importations from the United States are dutiable like other commodities.
182




IMPORT RATES OF DITTY.
CLASS I.-STONES, EARTHS, ORES, GLASS, AND CERAMIC PRODUCTS.
GROUP 1.-Stones and earths employed in building, arts, and manufactures.
1. Marble, jasper, and alabaster:
a. In the rough or in dressed pieces, squared or prepared for shaping,
G. W.........................1...............  100 kil.. $0. 50
b. Slabs, plates, or steps of any dimension, polished or not, * G. W.,
100  kil.........................................................  1.00
c. Sculptures, high and bas-reliefs, vases, urns, and similar articles for
house decoration, T. (Disp. VI, rule 5).-............ 100 kil.. 3. 10
d. Wrought or chiseled into all other articles, polished or not, T. (Disp.
VI, rule 5).....-..................................100 kil..  2.00
2. Stones, other, natural or artificial:
a. Slabs, plates, or steps, G. W...........-................ do. 50
b. Wrought into all other articles, T. (Disp. VI, rule 5).........do... 1.00
3. Earths employed in manufactures and arts: Cement, lime, and gypsum,
G. W -...............    -.....................100 kil...60
4. Gypsum manufactured into articles:
a. Statuettes, T. (Disp. VI, rule 5).........-...................do.... 3.00
b. Articles, other, T. (Disp. VI, rule 5)-.................   do....75
GROUP 2.-Coal.
5. Coal and coke t t.......-......................1,000 kil. net...20
GROUP 3.-Schists, bitumens, and their derivatives.
R6gime applicable to goods classed in the present group.
Whenever doubt arises as to the classification of the products enumerated
in Nos. 365 (free list), 366 (free list), and 6, the collector of customs must,
before collecting duty, refer the matter to the collector at the chief port.
* Marble affixed to furniture shall be liable to the same duty as the furniture.
t Coal and coke shall be cleared in conformity to the weight indicated in the
certificate issued to the master of the vessel at the pot of shipment, proving the
quantity received on board according to the charter party and the bills of lading.
In case of doubt the customs may verify the quantity.
t Before discharging coal the vessels conveying the same will be visited, and the
approximate quantity of cargo will be calculated according to the empty space in
the hold and the net tonnage of the vessel by taking for a basis 800 kilograms of coal
and 450 kilograms of coke per cubic meter. Should the result not tally with the
quantity entered in the manifest and declared, the clearance will be effected by
weighing. Particulars must be given at the time of payment of duty as to the
method of control adopted, and also the name or names of the controlling officer or
officers.
183




184                        INSULAR TARIFF.
In case of doubt as to the clearance of crude petroleum, a sample of this oil
must be taken and the following rules observed:
1. A sample of 200 cubic centimeters shall be taken from 50 cases or less, or
from 10 barrels or less, comprised in the declaration and belonging to the same
kind of goods.
2. These samples shall be mixed in a large receptacle, and when the discllarge
is terminated 2 liters are taken therefrom and put into separate bottles, which
are sealed and furnished with labels signed by the customs employees and the
interested party. These bottles shall be forwarded to the customs chenical
expert in order to be assayed.
3. Immediately after this operation the goods shall be cleared and the corresponding duty applied, but the interested party shall always be bounnd by
the results of the analysis, and the clearance shall not be deemed definite until
that result be known.
4. The samples must be assayed within one month, and the interested party
has the right to be present when the samples are opened and analyzed, provided that he has made a written request to this effect at the time of identifying the samples by affixing his signature to the labels. He may also appeal
to the collector at the chief port from the report of the experts.
5. Should the interested party in his appeal request that a new analysis be
made, this operation shall be effected at his expense if the decision of the
collector of customs be sustained. In contrary cases, the expenses shall be
borne by the Government.
6. In order that the Government may always be enabled to know the nature
of products imported under the denominations comprised in the present group,
the collector of customs must enter in their statistics and collection sheets the
following different kinds:
No. 365 of the free list: *
a. Tar and other liquid products, even thick.
b. Pitch, asphalts, schists, and other solid or pasty products.
No. 366 of the free list:
a. Petroleum, crude.
b. Other crude oils which can be used in the preparation of illuminating oils.
c. Oleonaphtha and the other products classed in this number.
No. 6 of the tariff:
a. Petroleum, refined.
b. Other refined oils designed for illumination.
c. Benzine, vaseline, and other products comprised in this number.
6. Petroleum and other mineral oils, rectified or refined, intended for illumination; benzine, gasoline, and mineral oils not specially mentioned;
vaseline, t G. W...-...-.................................. 1100   kil.. $4.00
GRtoUP 4.-Ores.
7. Ores, G. W -..................................................... o 100  kil.-.10
*The customs authorities must take special care that, under the denomination of
tar or mixtures containing tar, neither crude petroleum, oleonaphtha, nor oils derived
from schists are imported. Tar must not contain in appreciable proportions volatile products or oils which might be extracted by means of distillation at 3000 centigrade. Under the name of asphalts or bitumens impure paraffin or other products
must be included in No. 107 of Class III.
(Tow impregnated with pitch, tarred felts, and tarpaulins coated with sand, which
heretofore were dutiable according to this number, shall in future be comprised in
No. 325 of Class XIII.)
All petroleum and other mineral oils not having the note to No. 366 shall be considered as refined.




INSULAR TARIFF.                            185
GROUP 5.-Crystal and glass.
8. Common or ordinary hollow glassware; electric insulators, T. (Disp. VI,
rule  5)...k.............................................. 100 kil..  $1.00
Common bottles of glass, intended to contain beer, rum, and sparkling
wines, manufactured with native fruit, and garrafones or demijohns
and siphons to contain mineral, carbonated, or seltzer waters, shall
enjoy a rebate of 60 per cent of the duties stipulated in this number
when imported and declared in the custom-house by the manufacturers
of said beverages.
9. Crystal, and glass imitating crystal: 
a. Articles, cut, engraved, or gilt, T. (Disp. VI, rule 5)........100 kil. 14. 00
b. Articles, other, T. (Disp. VI, rule 5)...........-..............do.... 7.00
10. Plate glass and crystal: *
a. Slabs, paving or roofing, T. (Disp. VI, rule 5)............100 kil.. 1.65
b. For windows or in other articles, provided they be neither polished,
beveled, engraved, nor annealed, T. (Disp. VI, rule 5)....... 100 kil.. 3.40
c. Window glass set in lead and polished, or beveled plate glass, T.
(Disp. VI, rule 5)......... ----....-.. ----... ---.... — 100 kil.. 4.90
d. Articles, engraved or annealed, T. (Disp. VI, rule 5)........do.... 9.80
11. Glass and crystal, tinned, silvered, or coated with other metals:
a. Common mirrors not exceeding 2 mm. in thickness, coated with red
or dark mercurial varnish, T. (Disp. VI, rule 5)...........100 kil.. 10.00
b. Mirrors, other, not beveled, T. (Disp. VI, rule 5)..........-. do.... 15.00
c. Mirrors, beveled, T. (Disp. VI, rule 5).-..-..-................do... 18.00
12. Glass and crystal in statuettes, flower stands, and vases and similar articles
for toilet purposes and house decoration; spectacle and watch glasses;
imitations of precious or fine stones; enamel, t T. (Disp.VI, rule 5).kilog...56
13. Incandescent electric lamps, mounted or not...............hundred.. 2. 00
GROUP 6.-Pottery, earthenware, and porcelain.
14. Bricks of clay, not glazed, for building purposes, furnaces, etc.; articles
of fire clay, G. W... —....-...... ---.... ----. ---—.. -—. —. —100 kil...30
15. Roofing tiles of clay, not glazed, for building purposes, per square (10 by
10 feet)............................................... 1.50
16. Slabs or conduits of clay, glazed or unglazed, cement or stoneware, G. W.
100  kil................................................................ 50
17. Ceramic tiles of all kinds and glazed roofing tiles, per square (10 by 10 feet). 2.50
18. Hollow ware, glazed or not, of clay or stoneware:
a. Household and kitchen utensils, T. (Disp. VI, rule 5) -.. --.100 kil...80
b. Dishes or other articles, provided that they be neither gilt, painted,
nor ornamented in relief, T. (Disp. VI, rule 5).............100 kil.. 5.50
c. Common bottles of earthenware, to contain beer, etc..........do.. 1.00
d. Articles, gilt, painted, or ornamented in relief, T. (Disp. VI, rule 5),
100  kil......0............................ --.-..............  5.60
* Decanters, glasses, tumblers, candlesticks, pillar lamps, and other articles for
table service and lighting, white or colored, are comprised in this number.
t Separate and spare parts, forming an integral portion of lamps, chandeliers, or
bracket lamps, are dutiable according to this number.




INSULAR TARIFF.


19. Hollow ware or dishes of faience:
a. Neither painted, gilt, nor in relief, T. (Disp. VI, rule 5)...100 kil.. $3.50
b. Gilt, painted, or with ornaments in relief, T. (Disp. VI, rule 5),
100 kil....................-....-.. ---..-........ 6.40
20. Hollow ware or dishes of porcelain:
a. Neither painted, gilt, nor in relief, T. (Disp. VI, rule 5)....100 kil.. 5.80
b. Painted, gilt, or with ornaments in relief, T. (Disp. VI, rule 5),
100  kil............................................................  9.30
21. Statuettes, flower stands, and vases, high and bas-reliefs, articles for toilet
purposes and house decoration, of fine clay, faience, stoneware, porcelain,
or bisque, T. (Disp. VI, rule 5).................................kilog...25
CLASS II.-METALS, AND ALL MANUFACTURES IN WHICH A METAL ENTERS AS
A PRINCIPAL ELEMENT.
GROUP 1.-Gold, silver, and platinum, and alloys of these metals.
22. Gold and platinum in jewelry or goldsmiths' wares, with or without precious stones or pearls; jewelry or wares of silver, with precious stones,
pearls, and seed pearls, not set, N. W..................... hectog.. 7.50
23. Gold or platinum wrought in articles, other, of all kinds, N. W. -...do...  2. 80
24. Silver in ingots, bars, plates, sheets, or powder, N. W...............kil. 2.60
25. Jewelry or wares of silver, without precious stones or pearls, N. W.,
hectog  ----—.. --.. —........ --- —---- ----. — -....-...-... --- —. -------  1.50
26. Silversmiths' wares, other, of all kinds, and platinum  in ingots, N. W.,
kil...................................................................  8.00
27. Plate, N. W.....................-........-....-...... kil..  2.40
GRoup 2.-Cast iron (I).
(1) Articles of malleable cast iron are dutiable as manufactures of wrought
iron.
Cast iron:
28.    Pigs, G. W...............-.........................  100 kil...10
29.    Articles not coated or ornamented with another metal or porcelain,
neither polished or turneda. Bars, beams, plates, grates for furnaces, columns, and pipes,
G. W-0.........................................  100 kilh..50
b. Lubricating boxes for railway trucks and carriages, and railway
chairs, G. W -... —.......-................ -......100 kil...35
c. Articles, other, G. W..-..............-............... do-.-.75
30.    Articles of all kinds not coated or ornamented with another metal or
porcelain, polished or turned, T. (Disp. VI, rule 5)........ 100 kil.. 1.20
31.    Articles of all kinds, enameled, gilt, tinned or coated or ornamented
with other metals or porcelain, T. (Disp. VI, rule 5)........ 100 kil.. 2. 00
GRouP 3.-Wrought iron and steel.
32. Iron, soft or wrought, in ingots or "tochos; "  steel in ingots, G. W., 100
kil....................................................................34
* By " tochos" shall be understood rough wrought iron in a mass or prism, round
iron, or iron in any other form containing dross. (Wrought iron containing dross
has generally'an unequal and rough surface.)
Wrought iron in a mass or prism free from dross shall be comprised in No. 34,
letter b.
In case of doubt this iron shall be submitted to assay for determining its kind.




INSULAR TARIFF.                            187
33. Wrought iron or steel, rolled —
a. Rails, GW..W. W...........................100 kil.. $0.425
b. Bars of all kinds, including rods;* tires, hoops, and beams,
G. W.-... ---..-....... —....- -................ 100 kil.-.80
c. Bars of all kinds of fine crucible steel,t G. W_............do.... 1.40
34. Sheets, rolleda. Neither polished nor tinned, of 3 millimeters and more in thickness, G.W --—....   --........................ 100 kil.. 1.00
b. Neither polished nor tinned, of less than 3 millimeters in thickness, and hoop iron,+ G. W.......................... 100 kil.. 1.00
c. Tinned and tinned plate, G. W-.... ---   -...-.do.... 1.30
d. Polished, corrugated, perforated, cold-rolled, galvanized or not,
and bands of polished hoop iron, G. W............... 100 kil.. 1.20
35. Wrought iron or steel:
Cast in pieces, in the rough, neither polished, turned, nor adjusted,
weighing, eacha. 25 kil. or more, G. W..................................100 kil.. 1.00
b. Less than  25 kil., G. W................................ (o.... 1.35
36.  Cast in pieces, finisheda. Wheels weighing more than 100 kilograms, fish plates, chairs,
sleepers, and straight axles; springs for railways and tramways;
lubricating boxes, G. W.......-............-...-.1 00 kil..60
b. Wheels weighing 100 kilograms or less; springs other than for
railways and tramways; bent axles and cranks, G. W..100 kil.. 1.40
37.  Pipesa. Covered with sheet brass, G. W. —...... —........-..... — do... 1.40
b. Other, galvanized or not, G. W.. -...... —.. —. —...do.... 1.40
38.  Wire, galvanized or nota. 2 millim. or more in diameter, T. (Disp. VI, rule 5)... ----do.... 1. 00
b. More than j and up to 2 millin. in diameter, T. (Disp. VI, rule 5),
100 kil.........-........-.................... 1.30
c. i millim. or less in diameter, and wire covered with any kind of
tissue, T. (Disp. VI, rule 5)...-....-... ----. —.... —..100 kil.. 1.60
39.  In large pieces, composed of bars or bars and sheets fastened by means
of rivets 6r screws; the same, unriveted, perforated, or cut to measure for bridges, frames, and other buildings, G. W..........100 kil.. 1.60
40.  Anchors, chains for vessels or machines, moorings, switches, and signal
disks, G. W.... ---... ---. —.. ---.. --—. —. --- —--—.- 100 kil...80
41.  Anvils, T. (Disp. VI, rule 5) —................. --- ——...... ----   do. —  2.50
42.  Wire gauzea. Up to 20 threads per inch, T. (Disp. VI, rule 5)........100 kil.. 1.80
b. Of 20 threads or more per inch, T. (Disp. VI, rule 5)....kilog... 0
43.   Cables, fencing (barbed wire), and netting; furniture springs, G. W.,
100 kil.1.........      --—........                 *-... 1.00
The rods in question are iron or steel rods exceeding 8 millimeters in thickness
employed in the manufacture of iron wire.
t Crucible steel is distinguished from bars and other pieces of iron or common
steel by its sharp edges. The surface is very smooth, of a bluish color, darker than
that of iron, and its fracture is close grained. (This steel is generally inmported in
round, square, octagonal, triangular, or flat bars.)
tBy hoop iron ("flejes") shall be understood unpolished flat bands or circles of
less than 3 millimeters in thickness.
~This basis represents one-half of the warp and woof threads comprised in a
square of 1 inch, i. e., of 23 millimeters.




188


INSULAR TARIFF.


44.   Tools and implementsa. Fine, for arts, trades, and professions, of crucible steel, T. (Disp.
VI, rule  5).........................................100 kil. $5.00
b. Other, T. (Disp. VI, rule 5).... —..................do.. — 2.50
45.   Screws, nuts, bolts, washers, and rivets; Parisian and similar tacks,
per cent ad valorem............      —..........................15
46.   Nails, clasp nails, and brads, T. (Disp. VI, rule 5)................kil.. 1.00
47. Buckles:
a. Gilt, silvered, or nickeled, T. (Disp. VI, rule 5).....-... k...kilog...20
b. Other,,T. (Disp. VI, rule 5)..................................do...15
48. Needles, sewing or embroidering, pins, and pens; pieces of clock works,
N. W. (Disp. VI, rule 9)-............................kilog...30
49. Crochet hooks and the like; hooks, hairpins, and surgical instruments,
N. W. (Disp. VI, rule 9)....................................kilog...30
50. Cutlery of all kinds; tailors' scissors; side arms and pieces for same, T.
(Disp. VI, rule  5)............................................ kilog...40
51. Firearms:
a. Barrels, unfinished, for portable arms, G. W. -.........-...  kilog...25
b. Small arms, such as pistols and revolvers, also their detached parts,
T. (Disp. VI, rule 5).................-.. —.....k.......ilog.. 1.00
c. Sporting guns: Muzzle-loading, and detached parts thereof, T. (Disp.
VI, rule 5)..............................................kilog...60
d. Breech-loading, and detached parts thereof, T. (Disp. VI, rule 5),
kilog.............................................................  2.50
52. Manufactures of tin plate, T. (Disp. VI, rule 5)-............. 100 kil.. 6.50
Wrought iron or steel:
53.  Articles of all kinds not specially mentioned, common, even coated with
lead, tin, or zinc, or painted or varnisheda. In which sheet predominates, T. (Disp. VI, rule 5).... 100 kil.. 2.00
b. In which sheet does not predominate, T. (Disp. VI, rule 5), 100
kil..........................................................   2.00
54.  Articles of all kinds not specially mentioned, fine, i. e., polished, enameled, coated with porcelain, nickel, or other metals (with the- exception of lead, tin, or zinc), or with ornaments, borders, or parts of
other metals, or combined with glass or earthenwarea. In which sheet predominates, T. (Disp. VI, rule 5)-..100 kil.. 3.00
b. In which sheet does not predominate (Disp. VI, rule 5).... do.... 3.00
GROUP 4.-Copper and alloys of common metals with copper (brass, bronze, etc.).
55. Copper scales, copper of first fusion, old copper, brass, etc., G. W. 100 kil.. 3.00
56. Copper and alloys of copper: In ingots, G. W...................... do...  4.00
57.    Rolled in bars of all kinds, G. W.-..........................do.... 4.50
58.    Rolled in sheets, G. W........................................ do... 5.00
59.    Wire, galvanized or nota. 1 millimeter and more in diameter, T. (Disp. VI, rule 5). do.... 5.00
b. Less than 1 millimeter in diameter, T. (Disp. VI, rule 5).. do....  5.00
o. Gilt, silvered, or nickeled, T. (Disp. VI. rule 5)...........kilog..25
60.    Wire, covered with tissues or insulating materials; conducting cables
for electricity over public thoroughfares,* T. (Disp. VI, rule 5),
100  kil.............................................  6.00
* By conducting cables for electricity shall be meant cables composed of one or
more wires of copper or any alloy of copper, whatever be their thickness, provided
that they be covered with an insulating wrapper, without taking into consideration
whether they are inclosed in pipes of iron or lead or strengthened with cordage or
iron or steel wire.




INSULAR TARIFF.


61.    Wire gauzea. Up to 100 threads per inch, IT. (Disp. VI, rule 5)-....100 k il - - $5. 00
b. Of 100 threads or more per in ch, T. (Disp. V1, rule 5). - kilog... 12
62.    Pipes, bearings, plates for fireplaces, anud b~oiler miakers' wares, partially wrought, G. W -----    -----     - -------— 100 zil. 4. 50
63.    Nails and tacksa. Gilt, silvered, or nickeled, T. (Disp. VI, rule 5)-.....kilog...15
b. Other, T. (Disp. VI, rule5) ---------------— do.-            10
64.    Pins or pens, N. W. (Disp. VI, rule 9) ------------— do        -   40
Copper and alloys of copper:
65.    Articles not specially mentioiied~, varnished or not, T. (Disp. VI1,
rule 5) --- —---------------            - I........kilogr-.15
66.    Articles, gilt, silvered, or nickeled, not specially mientioned, T'. (lDisp.
VI, rule 5) -     ---------------    --------— kilog.25
GROUP 5.-Other metals and their alloys.
67. Mercury, G. W -------------------------— kilogr...20
Nickel, aluiminium, and alloys heaving for their basis these metals:
68.   In lumps or ingots, G. WX...................-100 kil..             s~. 00
Tin and alloys thereof:
69.   In lumps or incgots, G. WV. -d --- —------------— (o..             4.00
Zinc, lead, and other metals not specially mentioned, as well as their
alloys 4
70.   In lumps'or ingots, G. W --- —-------------— 100 kiL.. 1. 00
Nickel, alunuunium, and their alloys:
71.   In Thus, sheets, pipes, and wire, G. W ----— V --- —- (10.... 7.00
Tin and alloys thereof:
72.   In bars, sheets, pipes, and wire, G. W..        -do.-             7. 00
Zinc, lead, and other metals:
73.   In bars, sheets, lpipes, and wire, G. W -------- --------— 1. 30
74.   Tin hammered in thin leaves (tin foil) and capsules for bottles, T. (Disp.
VI, rule 5) --- —--------------------— kilog..04
Nickel or aluiminium, and their alloys:
75.   Articles of all kinds, T. (Disp. VI, rule 5) ----------— (10 --.50
Tin and alloys thereof (Britannia metal, etc.):
76.   Articles of all kinds, T. (Disp. VI, rule 5) -(lo - - - - do        50
77. Zinc, lead, and other metals, and their alloys:
a. Articles, gilt, silvered, or nickeled, T. (Disp. VI, rule 50) — d ---.5
b. Articles, other, T. (Disp. VI, rule 5)-..............do..... 10
GROUP 6.- W~a8te8 and scoriw.78. Filings, shavings, cuttings of iron or steel, and other w%)astes of cast iron
or from the nianufacture of common metals, fit only for resinelting, G. W.
100 kil............1.5
79. Scorihu, resulting from the smelting of ores, G. NV.. --   1.00 kil..03
CLASS 11I.-SUIBSTANCES EMPLOYED IN PHARMACY AND CHEMICA1L JN)U'ST1t11,ES, AN])
PRODUCTS COMPOSED 01' THESE SUBS13TANCES.
GROUP 1.-Simiple drugs.
80. Oleaginous seeds, copra or cocoanuts, G. W  -V.100 --- —-— N   kil. $1.50
' This basis represents one-half of the warp and woof threads comp rised in
square of 1 inch, i. e., of 23 millimeters.




INSULAR TARIFF.


81. Resins and gums:
a. Colophany, pitch, and similar products, G. W    -........100 kil. - $0.45
b. Spirits of turpentine, T. (Disp. VI, rule 5) --          do ---- 2.50
c. Caoutchouc and gutta-percha, raw or melted in lumps, G. W. - do. -.  3.00
82. Extracts of licorice, camphor, aloes, and other similar vegetable juices,
G. W-..............................1 kil.  5.25
83. Tan  bark, G. W —..........................do....25
84. Opium, G. W.. --- —--------------------— kilog..                       6.00
85. Other simple vegetable products, not specially mentioned, G. W. — 100 kil.. 2J.75
86. Animal products employed in medicine, not specially mentioned, G. W.,
100  kil.. — - - - - - - - -- - - - - - - - - - -- - - - - - - - - - 1.30
87. Natural colors, in powder or in lump (ochers, etc.), G. W -V. —100 kil...30
Gnoup 2.-Colors, dyes, and varnishes.
88. Artificial colors of metallic bases:
a. In powder or lumps, G. W.; T. (Disp. VI, rule 4). --- —-— 100 kil  1. 40
b. Prepared -.n the paste,_oil, or water; also lead or colored pencils, G.
W.; T. (Disp. VI, rule 4)...................100 kil -            3.00
89. Other artificial colors, in powder, crystals, lumps, or paste, G. WV.; T.
(Disp. VI, rule 4)klg.25
90. Natural dyes:
a. Woods, barks, roots, etc., for dyeing, G. W. --- —--— 100 kil..20
b. Madder, G.W.........................do..                        4.50
c. Indigo and cochineal, G. W..................kilog.20
91. Artificial dyes:
a. Extracts from logwood, archil, and other dyeing extracts, G. W.;.T.
(Disp. VI, rule4).lO~~~~~~~~~kil ~5. 00
b. Writing, drawing,, or priuting inks, G. W.; T. (Disp. VI, rule 4y -do.  3. 00
c. Colors derived from coal, G. W.; T. (Disp. VI, rule 4)-.....kilog..  - 10
92. Varnish, G. W.; T. (Disp. VI, rule 4).. --- —-------— 100 kil.. 4.50
93. Blacking, G. WV...........................do.... 3. 00
Gnoup 3.-Chemical and pharmaceutical products.
94. Simple bodies:
a. Sulphur, G. W. --- —-----------             -----— 100 kil.        - 15
b. Bromiine, boron, iodine, and phosphorus. Phosphorus, T. (Disp. VI,
rule 5); other, G. W ------------------— kilog..06
95. Inorganic acids:
a. Hydrochloric, boric, nitric, and sulphuric, also aqua regia, G. W.,
100 kil................................15
b. Liquid carbonic acid, N. W.- --  --— 100 kil-                    5. 00
c. Other, G. W                                               do..  5. 00
96. Organic a ids5:
a. Oxalic, citric, tartaric, and carbolic, G. WV             do..  1.00
b. Oleic, stearic, and palmetic, G. W -------------— do..          1.40
c. Acetic, G. W  -----------------------— do _.                     6. 00
d. Other,...W..                                             d      5.00
97. Oxides and oxyhydrates: Of aninnioniac, potash, and other caustic and
barilla alkalies, U. W......................      100 'kil -.25
98. Inorganic salts:
a. Chloride of sodium (common salt), G. W............do-..50
b. Chloride of potassium; sulpliatcs of soda, iron, or magnesa  carbonate of magnesia; alum, G. W.-..-..100 kil-.45
c. Sulphate of animoniac; phosphates and superphosphates of lime;
nitrate of potash and soda, U. W. -.100........... o kil. -.03




I            ~~INSULAR TARIFF.19
98. Inorganic salts-Continued.
d. Other salts of ammoniac, salts of copper, chloride of lime, sulphate
of potash, hyposuiphite of soda and borax, G. W -   100 kil - $0.75
e. Chlorates of soda and potash, G. W-..............do.... 1.80
99. Organic salts:
a. Acetates and oxalates, G. W-.................do.... 2.50
b. Citrates and tartrates, T. (Disp. VI, rule 5 -----------------— do.... 3.00
100. Alkaloids and their salts; chlorides of gold and silver, N. W. _-... kilog.  6.00
101. Chemical products not specially) mentioned, IG. W.; T. (Disp. VI, rule 4),
kilog-.................................. - -05
102. Pills, capsules, medicinal drag-ees, and the like, I T. (Disp. VI, rule 5),
kilog..................................25
103. Pharmaceutical products not specially mentioned,* T. (Disp. VI, rule 5),
kilog..................................10
G-Roup 4.-Oil 8, fat8, wvax, and their derivatire8.
104. Vegetable oils:
a. Solid (cocoanut, palm, etc. ), G. W ----- -------— 100 kil    2. 50
b. Liquid, except olive oil, G. W.. --- —---------— do.         3.00
105. Crude oils and animal fats:
a. Cod-liver oil and other medicinal oils, not refined, G. W  do.. 1.47
b. Glyceriin, olein, stearin, andspermaceti, crude, G. W......do.  1. 40
c. Other crude oils and fats, G. W................do...           50
106. Mineral, vegetable, or animatl wax, uuwrought, and paraffin in lumps,
G.W.......................100 kil.           2.50
107. Articles of stearin and paraffin, wax of all kinds, wrought, T. (Disp. VI,
rule5).. ---   -- - - - --- - --  -- - ---  -- - --  - — 100  kil.  2.40
108. Common soap, G. W.; T. (Disp. VI, rule 4~.. --- —-----— do.. 1.00
109. Perfumery and ~essences, r. (1)isp. VI, rule 5)............kilog..10
G'tour 5.- Various.
110. Artificial or chemical fertilizers, G. W...............100 kil...05
111. Starch and feculhe for industrial uses; dextrin and glucose, G. W.; T.
(Disp. VI, rule 4)...........................100 kil.. 1.40
112. Glues, albuments, and gelatin, G. W......V..........     do.... 3.90
113. Carbons prepared for electric lighting, G. W.............  do.... 2.00
114. Gunpowder and explosives:
a. Gunpowder, explosive compounds, aud miners' fuses, G. W.; T. (Disp.
VI, ru 1e4).......    100 kil.. ~~~4.00
b. Gunpowder, sporting, and other explosives not intendled for muines,t
N. W.....V......................kilog...15
CLIASS IV.-COTTONW, AND MANUFACTURES THEREOF.
GROUP 1.-Cotton in the wvool, and yarns.
115. Cotton in the wool and cotton waste+,'..._..-.per cent ad valorem..  15
116. Cotton yarn and thread for crocheting, embroider ing, and sewing, ~
including the weight of reels                per cent ad valorem.   15
'The products or substances comprised in Nos. 101, 102, and 103 shall be examined
by chemical experts, who must sign the declarations simultaneously with the customs
employees.
tAll gunpowder intended for any kind of firearms, capable of passing throuigh a
metallic riddle with round holes of 21 millimeters in diameter, shall h~e considered
us sporting.
tCotton yarn and threads of less than 20 centimeters in length shall be considered
as waste of spun cotton.
~Yarns and threads combined in any proportioim with threads of common metal
shall follow the r6gime of N~o. 165, Class VII.




192                        INSULAR TARIFF.
GROUP 2.-Tissues.
NOTE I.-When the tissues included in the numbers of this group contain an
admixture, they shall, according to kind, be liable to the following surtaxes
(see Disp. IV):
1. Cotton tissues containing threads of hemp, jute, linen, ramie, or pita shall
be liable to a surtax of 15 per cent of the duties applicable thereto, provided
that the number of these threads of hemp, jute, linen, ramie, or pita, counted
in.the warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of threads of hemp, jute, linen, ramie, etc., exceeds onefifth of the total, the tissues shall be subject to the corresponding duties of
Class V.
2. Cotton tissues containing threads of wool, flock wool, hair, or wastes of
these materials, shall be liable to a surtax of 35 per cent of the duties applicable thereto, provided that the number of threads of wool, flock wool, hair, or
their wastes, counted in the warp and weft, does not exceed one-fifth of the
total number of threads composing the tissue.
When the number of threads of wool, flock wool, hair, or their wastes exceeds
one-fifth of the total, the tissues shall be subject to the corresponding duties
of Class VI, as tissues mixed with wool.
3. Cotton tissues containing threads of silk or floss silk shall be liable to a
surtax of 70 per cent of the duties applicable thereto, provided that the number of silk or floss-silk threads, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the tissue.
When the number of threads of silk or floss silk exceeds one-fifth of the
total, the tissues shall be subject to the corresponding duties of Class VII.
The provisions of this note shall not apply to knitted stuffs, tulles, lace,
blondes, and tulles for borders (see Disp. IV, rule 6), to ribbons (Disp. IV,
rule 7), or to trimmings (Disp. IV, rule 7).
NOTE II.-Articles included in this group which are within the undermen.
tioned conditions shall be liable to the following surtaxes (see Disp. IV):
(a) Tissues, broches, or woven like brocades with silk or floss silk shall be
liable to the duties leviable thereon plus a surtax of 35 per cent.
(b) Tissues embroidered by hand or by machine after weaving, or with application of trimmings, shall be liable to the duties leviable thereon plus a surtax of 30 per cent.
Should the embroidery contain threads, purl, or spangles of common metals,
or of silver, the surtax shall amount to 60 per cent of the duties applicable to
the tissue.
When the threads, purl, or spangles are of gold, the surtax shall be 100 per
cent.
(c) Tissues and trimmings containing threads or purl of common nmtals or
silver shall be liable to a surtax of 50 per cent of the duties leviable thereon.
When the threads or purl are of gold the surtax shall amount to 100 per cent.
(d) Tissues entirely or partially made up into sacks shall be liable to the
duties applicable thereto, plus a surtax of 15 per cent.
Shawls called "mantones" and "paliolones," traveling rugs, counterpanes,
sheets, towels, tablecloths and napkins, mantles, veils, shawls, hemmed fichlls,
and handkerchiefs shall, for the making up, be liable to a surtax of 30 per cent
of the duties leviable thereon.
Other made-up articles, wearing apparel, and clothing of all kinds, finished,
half finished, or simply basted, shall, for their total weight, be liable to the
duties leviable on the principal component tissue on their most visible exterior
part, plus a surtiax of 100 per cent.
Articles of hosiery specially mentioned shall no t he liable to the payment of
the surtax for making up.




INSULAR    TARIFF.                           193
117. Tissues, plain and without figures, napped or not, weighing 10 kilograms
or more per 100 square meters, unbleached. bleached or dyed, havinga. Up to 9 threads.............................per cent ad valorem..  10
b. From 10 to 15 threads.......     -........................ do...  10
c.  F'rom  16 to  19 threads......................................do...  10
d. 20 threads or more.........................................do....  15
117a. The same tissues, printed or manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 30 per cent.
118. Tissues, plain and without figures, napped or not, weighing lhss than 10
kilograms per 100 square meters, unbleached, bleached or dyed, havinga. Up to 6 threads................per cent ad valorem..      10
b. From 7 to 11 threads................................ do...  10
c. From 12 to 15 threads...................................... do....  10
d. From 16 to 19 threads..............................do...          15
e. 20 threads or more....................................... do....  15
118a. The same tissue, printed or manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 40 per cent.
119. Tissues, twilled or figured on the loom, napped or not, weighing 10 kilograins or more per 100 square meters, unbleached, bleached, or dyed,
having:
a. Up to 6 threads.................... per cent ad valorem..  10
b. From 7 to 11 threads............do....  10
c. From 12 to 15 threads...............................do....  10
d. From 16 to 19 threads.....................................do...  15
e. 20 threads or more........................................do....  15
119a. The same tissues, printed or manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 30 per cent.
120. Tissues, twilled or figured on the loom, napped or not, weighing less than
10 kilograms per 100 square meters, unbleached, bleached, or dyed,
having:
a. Up to 6 threads.......................per cent ad valorem.   10
). From 7 to 11 threads...............................do....    10
c. From 12 to 15 threads....................................do...  15
d. From 16 to 19 threads....................................do...  15
e. 20 threads or more.....................do... 15
120a. The same tissues, printed or manufactured with dyed yarns:
Dutiable as the tissues, with surtax of 40 per cent.
121. Tissues for counterpanes.................................  do...    10
122. Piques of all kinds................-......................... do...  15
123. Carded tissues:
a. Unbleached, half bleached, or dyed in the piece...........  10
b. Bleached, printed, or manufactured with dyed yarns......do.       10
124. Velvety tissues, such as corduroys and velveteens; three-ply plush tissues, cut or not...................per cent ad valorem..    15
125. Knitted goods, even with needlework *..o................  15
a. Undershirts and drawers of simple finish or rough sewing, per cent
ad valorem..-..........................
b. Undershirts and drawers of double sewing or fine finish, per cent
ad valorem......... ---..............*......... --- —----— 15 —
c. Stockings, socks, gloves, and other small articles of simple finish or
rough sewing.............. —    -    per cent ad valorem..  15
d. Stockings, socks, gloves, and other small articles of double sewing
or fine finish........................... per cent ad valorem.-  15
* Knitted goods, mixed with other vegetable fibers, wool, silk, or floss silk, shall
respectively be dutiable according to the corresponding numbers of Classes V, VI,
and VII. (See Disp. IV, rule 6.)
S. Doe. 254      13




INSULAR TARIFF.


126. Tulles:*
a. Plain......................................per cent ad valorem..  15
b. Figured or embroidered on the loom.'.......-........... do.-..  15
127. Lace, blondes, and tulle for borders, of all kinds*................. do....  15
128. Carpets of cotton.............................-............... do....  15
129. Tissues called tapestry, for upholstering furniture and for curtains manufactured with dyed yarns; table covers and counterpanes of the same
kind........................................... per cent ad valorem..  15
130. Wicks for lamps and candles......................do....    10
131. Trimmings of cotton; ribbons and galloonst+..................... do....  15
CLASS V.-HEMP, FLAX, PITA, JUTE, AND OTHER VEGETABLE FIBERS, AND THEIR
MANUFACTURES.
GROUP 1. —Raw and spun.
132. Hemp, raw, hackled, or tow....................... per cent ad valorem..  10
133. Abaca, manila hemp, aloe, jute, and other vegetable fiber......... do....  10
134. Twisted yarns of two or more ends (including the weight of the reels); ~
also the fibers of abaca, heniquen, pita, jute, and other vegetable fibers,
prepared for spinning, not otherwise provided for..per cent ad valorem..  10
134a. Bags for sugar.................................................. do....  10
135. Rope and cordage:
a. Twine or rope yarn and cord of hemp, not exceeding 3 millimeters in
thickness......................   per cent ad valorem..  15
b. Cordage and rope makers' wares of hemp, exceeding 3 millimeters in
thickness -    -...-.............. ---.... per cent ad valorem..  15
c. Cordage and rope makers' wares of abaca, heniquen, pita, jute, or
other fibers............................... per cent ad valorem.  15
GROUP 2.-Tissues.
NOTE I.-When the tissues included in the numbers of this group contain
an admixture they shall, according to kind, be liable to the following surtaxes (see Disp. IV):
1. Tissues of hemp, jute, linen, ramie, or pita containing threads of wool,
flock wool, hair, or their wastes shall be liable to a surtax of 40 per cent of the
duties applicable thereto, provided that the number of these threads of wool,
flock wool, hair, or their wastes, counted in the warp and weft, does not exceed
one-fifth of the total number of threads composing the tissue.
When the number of threads of wool, flock wool, hair, or their wastes exceeds
one-fifth of the total the tissues shall be subject to the corresponding duties of
group 2, Class VI, as tissues mixed with wool.
2. Tissues of hemp, jute, linen, ramie, or pita containing threads of silk or
floss silk shall be liable to a surtax of 60 per cent of the duties applicable
thereto, provided that the number of these threads of silk or floss silk, counted
in the warp and weft, does not exceed one-fifth of the total number of threads
composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of the total
the tissues shall be subject to the corresponding duties of Class VII.
* When these articles are mixed in any proportion with linen or silk they shall
respectively be included in the corresponding numbers of Classes V and VII. (See
Disp. IV, rule 6.)
t See Disp. IV, rules 9 and 13.
t Ribbons and galloons containing in any proportion threads of other vegetable
fibers, wool or silk, shall respectively be subject to the corresponding numbers of
Classes V, VI, and VII. (See Disp. IV, rule 7.)
~ Yarns and threads combined in any proportion with threads of common metal
shall follow the r6gime of No. 165, Class VII.




INSULAR TARIFF.                           195
3. Tissues of cotton containing an admixture of hemp, linen, ramie, jute, or
other vegetable fibers, and at same time threads of silk or floss silk, shall be
dutiable according to the corresponding numbers of this group (see Disp. IV,
rule 4, letter b), with a surtax of 60 per cent, provided that the number of
silk or floss-silk threads, counted in the warp and weft, does not exceed onefifth of the total number of threads composing the tissue.
When the number of threads of silk or floss silk exceeds one-fifth of the
total, the tissues shall be subject to the corresponding duties of Class VII.
The provisions of this note shall not apply to knitted stuffs, tulles, lace,
blondes and tulles for borders (see Disp. IV, rule 6), to ribbons (Disp. IV,
rule 7), or to trimmings (Disp. IV, rule 8).
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes (Disp. IV):
(a) Tissues, broches, or woven like brocades with silk or floss silk, shall be
liable to the duties leviable thereon, plus a surtax of 30 per cent.
(b) Tissues embroidered by hand or by machine after weaving or with application of trimmings shall be liable to the duties leviable thereon, plus a surtax
of 30 per cent.
Should the embroidery contain threads, purl, or spangles of common metals
or of silver, the surtax shall amount to 60 per cent of the duties applicable to
the tissue.
When the threads, purl, or spangles are of gold, the surtax shall be 100 per
cent.
(c) Tissues and trimmings containing threads or purl of common metals or
silver shall be liable to a surtax of 50 per cent of the duties leviable thereon.
When the threads or purl are of gold, the surtax shall amount to 100 per
cent.
(d) Tissues entirely or partially made up into sacks shall be liable to the
duties applicable thereto, plus a surtax of 15 per cent.
Sheets, towels, tablecloths and napkins, mantles, veils, shawls, hemmed
fichus and handkerchiefs shall, for the making up, be liable to a surtax of 30
per cent of the duties leviable thereon.
Other made-up articles, wearing apparel and clothing of all kinds, finished,
half finished, or simply basted, shall, for their total weight, be liable to the
duties leviable on the principal component tissue on their most visible exterior part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment
of the surtax for making up.
136. Tissues of hemp, linen, ramie, jute, or other vegetable fibers, not specially mentioned, plain, twilled or damasked, weighing 35 kilograms or more per 100 square meters, unbleached, half bleached, or
dyed in the piece, having:
a. Up to 5 threads............................. per cent ad valorem..  10
b. From  6 to 8 threads.....................................do...  10
c. 9 threads or more..-........................ —....... do....  10
136a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 15 per cent.
136b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 25 per cent.
137. Tissues, plain, twilled, or damasked, weighing from 20 to 35 kilograms
per 100 square meters, unbleached, half bleached, or dyed in the
piece, having:
a. Up to 5 threads. ---....................per cent ad valorem..  10
b. From 6 to 8 threads...-.....-..........................do....  10
c. From 9 to 12 threads................... ---- -----—...- --— do...  10
d. From 13 to 16 threads..................................... do....  10
e. 17 threads or more...................................... do...  10




196                          INSULAR    TARIFF.
137a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 25 per cent.
137b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 40 per cent.
138. Tissues, plain, twilled, or damasked, weighing from 10 to 20 kilograms
per 100 square meters, unbleached, half bleached, or dyed in the piece,
having:
a. Up to 8 threads...........-............. per cent ad valorem..   10
b. From 9 to 12 threads......................................do...  10
c. From 13 to 16 threads.......................... do....    10
d. From 17 to 20 threads.................... -.........do....  10
e. 21 threads or more........................................do-...  15
138a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 30 per cent.
138b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 50 per cent.
139. Tissues, plain, twilled, or damasked, weighing less than 8 kilograms per
100 square meters, unbleached, half bleached, or dyed in the piece,
having:
a. Up to 8 threads................ -.......-.. -per cent ad valorem..  10
b. From 9 to 12 threads.............d.................. do..    10
c. From 13 to 16 threads.........................do..       10
d. From 17 to 20 threads.................................  do....  o 15
e. 21 threads or more......................................... do...  15
139a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 30 per cent.
139b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 50 per cent.
140. Velvets and plushes of linen, jute, etc........................do....  15
141. Knitted goods of linen or hemp, mixed or not with cotton or other vegetable fibers, even with needlework:*
a. In the piece, jerseys or drawers.............per cent ad valorem..  15
b. Stockings, socks, gloves, and other small articles...........do...  15
142. Tulles:t
a. Plain.........................................do.                15
b. Figured or embroidered on the loom........................ do....  15
143. Lace, blonde, and tulles for borders t..................  do...   15
144. Carpets of jute, hemp, or other vegetable fibers without admixture of
wool.....p.......................    er cent ad valorem..   10
145. Tissues called tapestry for upholstering furniture and for curtains, mixed
or not with cotton, figured or damasked, provided they be manufactured
with yarns dyed prior to being woven; table covers and counterpanes
of the same kind................................per cent ad valorem..  15
146. Trimmings of hemp, jute, linen, ramie, etc.; ribbons and galloons, + +
per cent ad valorem............................................  15
*Knitted goods containing an admixture of wool, silk, or floss silk shall respectively be dutiable according to the corresponding numbers of Classes VI and VII.
(See Disp. IV, rule 6.)
tWhen such goods are mixed with silk they shall be subject to the corresponding
number of Class VII. (See Disp. IV, rule 6.)
tSee Disp. IV, rules 8 and 12.
0Ribbons and galloons containing in any proportion threads of wool or silk shall
respectively be liable to the corresponding numbers of Class VII. (See Disp. IV,
rule 7.)




INSULAR TARIFF.


197


CLASS VI.-WOOL, BRISTLES, HAIR, HORSEHAIR, AND THEIR MANUFACTURES.
GROUP 1.-Raw and spun.
147. Bristles, hair, and horsehair......................per cent.ad valorem..  22
148. W ool, raw.................................................. do....  50
149. Woolen yarn, unbleached, bleached or dyed, single or twisted. —.do...  25
Woolen yarns mixed with silk shall be liable to the following surtaxes:
When containing up to one-fifth of silk....per cent ad valorem.  22
When containing up to two-fifths of silk......................do....  50
When containing three-fifths or more of silk the yarns shall be
dutiable as untwisted silk.
GRouP 2.-Ti8sues and fulled 8stff8.
NOTE I.-When the tissues comprised in this group are mixed they
shall, according to kind, be liable to the following surtaxes (see Disp.
IV):
1. Tissues of wool or hair containing threads of silk or floss silk shall
be liable to a surtax of 45 per cent of the duties applicable thereto, provided that the number of silk or floss-silk threads, counted in the warp
and weft, does not exceed one-fifth of the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of the
total the tissues shall be subject to the corresponding duties of Class VII.
2. Tissues containing an admixture of wool and cotton, or of wool and
other vegetable fibers, and at the same time threads of silk or floss silk,
shall be dutiable according to the corresponding numbers of this group
(Disp. IV, rule 4, letter a), with a surtax of 45 per cent, provided that the
number of silk or floss-silk threads, counted in warp and weft, does not
exceed one-fifth of the total number of threads composing the tissue.
When the number of silk or floss-silk threads exceeds one-fifth of the
total the tissue shall be subject to the corresponding duties of Class VII.
The provisions of this note shall not apply to knitted stuffs, tulles, lace,
blondes, and tulles for borders (see Disp. IV, rule 6), to ribbons, (Disp. IV,
rule 7), or to trimmings (Disp. IV, rule 8).
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes (Disp. IV):
A. Tissues, broches, or woven like brocades with silk or floss silk, shall
be liable to the duties leviable thereon, plus a surtax of 20 per cent.
B. Tissues embroidered by hand or by machine after weaving or with
application of trimmings shall be liable to the duties leviable thereon,
plus a surtax of 40 per cent.
Should the embroidery contain threads, purl, or spangles of common
metals or of silver the surtax shall amount to 60 per cent of the duties
applicable to the tissue.
When the threads, purl, or spangles are of gold the surtax shall be of
100 per cent.
C. Tissues and trimmings containing threads or purl of common metals
or silver shall be liable to a surtax of 50 per cent of the duties leviable
thereon.
When the threads or purl are of gold the surtax shall amount to 100 per
cent.
D. Shawls, including those called "mantones" and "paniolones," fiohus,
horse cloths or blankets, traveling rugs, bed covers, counterpanes, or bor



198                         INSULAR     TARIFF.
dered blankets (even when the border consists of a silk ribbon, provided
the latter be not more than 2 centimeters in width) shall, for the making
up, be liable to a surtax of 30 per cent of the duties leviable thereon.
On other made-up articles, wearing apparel and clothing of all kinds,
finished, half finished, or simply basted, shall, for their total weight, be
liable to the duties leviable on the principal component tissue on their
most visible exterior part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment of the surtax for making up.
150. Swanskin of pure or mixed wool...........-.....per cent ad valorem..  25
151. Baizes:
a. Of pure wool.......................-..........do..              25
b. Of mixed wool.............................do...       25
152. Flannels, white or colored, for underclothing:
a. Of pure wool..............-.............................. do...  25
b. Of mixed wool...............-.............................do..  25
153. Blankets or counterpanes of wool, pure or mixed with other materials:
a. Gray blankets ("pardas")................per cent ad valorem..  25
b. Other............-.... -........ —.. -.................. do....  25
154. Astrakhans, plushes, and velvets of wool, pure or mixed......... do....  25
155. Cloths and other tissues not specially mentioned, of wool, hair, or flock
wool, comprised or not in drapery, weighing per square meter:
300 grams or more:
a. Of wool, hair, or flock wool, pure.............per cent ad valorem..  25
b. Of wool or hair, mixed........ —.......-..............do....  25
156.   From 175 to 300 grams:
a. Of wool, hair, or flock wool, pure........................... do...  25
b. Of wool or hair, mixed...........................-.........do...  25
157.   Less than 175 grams:
a. Of wool, hair, or flock wool, pure-. -.............. do...  25
b. Of wool or hair, mixed-...............-.... -.....-.....do...  25
158. Tissues of bristle or horsehair, with or without an admixture of cotton or
other vegetable fibers.......-.......... per cent ad valorem. -   25
159. Knitted stuffs, with or without an admixture of cotton or other vegetable
fibers, even with needlework:*
a. In the piece, jerseys or drawers............... per cent ad valorem-.  25
b. In stockings, socks, gloves, and other small articles........... do...  25
160. Carpets of wool, pure or mixed with other materials:
a. W ith  uncut pile....................................do....   25
b. Plushy or with cut pile......  -.................  do....  25
161. Tissues called tapestry, for curtains and upholstering furniture, of wool,
pure or mixed with cotton or other vegetable fibers, even figured or
damasked, weighing more than 350 grams per square meter; table
covers and counterpanes of the same kind....... per cent ad valorem..  25
162. Felts of wool, pure or mixed............................... do....  25
163. Trimmings of wool; ribbons and galloons t t......-........ do...  25
* Knitted goods containing an admixture of silk shall be dutiable according to the
corresponding numbers of Class VII. (See Disp. IV, rule 6.)
+ See Disp. IV, rules 8 and 12.
Ribbons and galloons containing in any proportion threads of silk shall be
dutiable according to the corresponding numbers of Class VII (Disp. IV, rule 7).




INSULAR TARIFF.                           199
CLASS VII.-SILK AND MANUFACTURES OF SILK.
GROUP 1.-Yarns.
164. Silk and floss silk, spun or twisted, in skeins*.....per cent ad valorem..  25
165. Silk on reels, including weight of the reels........................ do....  25
GROUP 2.-Tissues.
NOTE 1.-The tissues comprised in this group shall be considered as
pure silk tissues when the number of silk or floss-silk threads, counted
in the warp and weft, exceeds one-half of the total number of threads
composing the tissue. (Disp. IV, rule 5.)
This rule shall not apply to knitted stuffs, tulles, lace, blondes, and
tulles for borders, or to ribbons or galloons not exceeding 15 centimeters
in width. Such goods shall be considered as mixed silk tissues and
dutiable according to the corresponding numbers of the tariff when containing threads of cotton or other vegetable fibers, wool or flock wool,
whatever be the proportion of such threads in the mixture. (Disp. IV,
rules 6 and 7.)
NOTE II.-Articles included in this group which are within the undermentioned conditions shall be liable to the following surtaxes (see
Disp. IV):
A. Tissues embroidered by hand or by machine after weaving, or with
application of trimmings, shall be liable to the duties leviable thereon
plus a surtax of 50 per cent.
Should the embroidery contain threads, purl, or spangles of common
metals, or of silver, the surtax shall amount to 60 per cent of the duties
applicable to the tissue.
When the threads, purl, or spangles are of gold the surtax shall be 100
per cent.
B. Tissues and trimmings containing threads or purl of common metals
or silver shall be liable to a surtax of 50 per cent of the duties leviable
thereon.
When the threads or purl are of gold the surtax shall amount to 100
per cent.
C. Shawls called "mantones," handkerchiefs of manila hemp, blankets, counterpanes, shawls, veils, mantles, hemmed fichus, and handkerchiefs shall, for the making up, be liable to a surtax of 30 per cent of
the duties leviable thereon.
Other made-up articles, wearing apparel, and clothing of all kinds,
finished, half finished, or simply basted, shall, for their total weight, be
liable to the duties leviable on the principal component tissue on their
most visible exterior part, plus a surtax of 100 per cent.
Articles of hosiery specially mentioned shall not be liable to the payment of the surtax for making up.
166. Tissues of unbleached silk................ per cent ad valorem..  25
167. Tissues of silk or floss silk:
Not mixed with any other materialPlain, not figured, twilled, or sergeda. Black...................................do...        25
b. Colored t............................-............... d..  25
168.       Figured, plushy, or velvety                          d........................  25
* Yarns and threads of all kinds of vegetable fibers combined in any proportion
with threads of common metal shall be dutiable according to this number. Those
combined with gold or silver shall be subject to the corresponding numbers of group
1, Class II.
t Tissues consisting of black yarns combined with colored yarns shall be considered as colored tissues.




200                         INSULAR TARIFF.
169.   Mixed with another material:
Plain, not figured, twilled, or sergeda. Mixed with cotton or other vegetable fibers, per cent ad
valorem...................  25
b. Mixed with wool or hair............ per cent ad valorem..  25
170.       Figured, plushy, or velvety...-.............. —......... do....  25
171. Knitted stuffs of boiled silk, of unbleached silk, or of floss silk, made up
in any kind of article:
a. Of pure silk...............................   per cent ad valorem..  25
b. Mixed with other textile materials..........................do....  25
172. Tulles of silk or floss silk, pure or mixed:
a. Plain.......................................................do....  25
b. Figured or embroidered on the loom.......- -..-......... do....  25
173. Lace tulles for borders and blondes, of silk or floss silk, plain or figured:
a. Not mixed................p...... per cent ad valorem..         25
b. Mixed with cotton or other vegetable fibers.......... —..do....  25
174. Trimmings of silk......................................do...  25
CLASS VIII.-PAPER AND ITS APPLICATIONS.
GROUP 1.
175. Paper pulp,t G. W.............................................100 kil.. $0.15
GRoUP 2.-Printing and writing paper.
176. Paper, endless or in sheets, white or colored, uncut and nmprinted, for
printing purposes, T. (I)isp. VI, rule 5)......................100 kil. 2.00
177. Paper, endless or in sheets, white or colored, used for wrapping purposes,
T. (Disp. VI, rule 5)..................................   100 kil.. 1.25
178. Paper in sheets, unruled, unprinted, and uncut, white or colored, used
for writing purposes........................-..... 100 kil.. 4.00
GRouP 3.-Paper, printed, engraved, or photographed.
178a. Books, bound or unbound, and similar matter.... 100 kil-. 1.25
179. Headed paper, forms for invoices, labels, cards, and the like, T. (Disp. VI,
rule 5)........................................................kilog...10
180. Prints, maps, charts, etc., drawings, photographs, and engravings; pictures, lithographs, chromolithographs, oleographs, etc., used as labels
and wrappers for tobacco or other purposes:
a. Of a single printing and bronze or leaf, including labels printed only
in bronze or leaf, T.......................................kilog...05
b. Of two printings and bronze or leaf, T.............do.....20
o. Of three to ten printings (inclusive) and bronze or leaf, T....do....40
d. Of more than ten printings and bronze or leaf, T.............do.....80
GROUP 4.- Wall paper.
181. Wall paper, printed:
a. On natural ground, T. (Disp. VI, rule 5).................... 100 kil.. 4.00
b. On dull or glazed ground, T. (Disp. VI, rule 5)...............do.... 6.00
c. With gold, silver, wool, or glass, T. (Disp. VI, rule 5)........ kilog...25
* See Disp. IV, rules 8 and 12.
t This number only includes paper pulp perforated in such manner as to be fit only
for the manufacture of paper or pasteboard. Should the pulp not be perforated, the
customs official will cut it at the expense of the importer, in order to render it unserviceable for any other purpose. Pulp not perforated is dutiable as common pasteboard.
tBookbindings shall be dutiable according to the component material. When
the books are stitched or bound in boards they shall be dutiable as printed matter
on gross weight.




INSULAR TARIFF.


201


GROUP 5.-Pasteboard and variouts papers.
182. Blotting paper, common packing paper, and sand or glass paper, T. (Disp.
VI, rule 5). -......................................... 100  kil..  $1.50
183. Thin paper, of common pulp, for packing fruit, T. (Disp. VI, rule 5).do.... 1.50
184. Other paper not specially mentioned, T. (Disp. VI, rule 5)..........do -.. 3.00
185. Pasteboard in sheets:
a. Cardboard paper and fine, glazed, or pressed cardboard, T. ()isp.
VI, rule 5) ---...... -... ---..-......-..... —........... ---100 kil..  3.00
b. Other pasteboard, T. (Disp. VI, rule 5)...-... —...-...... do.... 1.00
186. Manufactures of pasteboard: 
a. Boxes lined with ordinary paper, T. (Disp. VI, rule 5)..........do.... 1.00
b. Boxes with ornaments or lined with fine paper, T. (Disp. VI,
rule  5)................................   kilog...22
c. Articles not specially mentioned, T. (Disp. VI, rule 5).......... do.....15
187. Paste and carton-pierre:
a. In moldings or unfinished articles, T. (Disp. VI, rule 5)...... 100 kil.. 1. 00
b. In finished articles. T. (Disp. VI, rule 5)..................... kilog..15
CLASS IX.-WOOD AND OTHER VEGETABLE MATERIALS EMPLOYED IN INDUSTRY,
AND ARTICLES MANUFACTURED THEREWITH.
GROUP 1.- Wood.
188. Staves...........,............................... thousand.. $0.80
189. Ordinary wood:
a. In boards, deals, rafters, beams, round wood and timber for shipbuilding........cubic meter...40
b. Planed or dovetailed, for boxes and flooring; broomsticks and cases
wherein imported goods were packed, G. W............100 kil...16
190. Fine wood for cabinetmakers:
a. In boards, deals, trunks, or logs, G. W.......................do... 1.20
b. Sawn in veneers, T. (Disp. VI, rule 5).................do.... 1.75
191. Coopers' wares:
a. Fitted together, G. W........................... do....65
b. In shooks, also hoops and headings, G. W....................do...36
192. Wood, cut, for making hogsheads or casks for sugar or molasses,
G. W.....-.........................O........................100 kil...06
193. Latticework and fencing, G. W..d...........do...............do...60
GROUP 2.-Furniture and manufactures of wood.
194. Common wood manufactured into joiners' wares, and articles of all kinds,
turned or not, painted or not, varnished or not, but neither chiseled,
inlaid, nor carved, T. (Disp. VI, rule 5)......................100 kil.. 4.75
195. Fine wood manufactured into furniture or other wares, turned or not,
polished or not, varnished or not, and furniture and common wooden
wares veneered with fine wood; furniture upholstered with tissue (other
than with silk or stuffs containing an admixture thereof, or with leather),
provided that the articles specified in this number be neither chiseled,
carved, inlaid, nor ornamented with metal, T. (Disp.VI, rule 5).100 kil.. 12. 90
196. Furniture of bent wood, T. (Disp. VI, rule 5).............do.... 12.00
197. Battens:
a. Molded, varnished, or prepared for gilding, T. (Disp. VI, rule 5),
100  kil..........................................................
6. 0Gilt or carved, T. (Disp. VI, rule 5).......05...-.. —~ -- kilog..20
b. Gilt or carved, T. (Disp. VI, rule 5).ki..................20




202                          INSULAR     TARIFF.
198. Wood of any kind manufactured into furniture or other wares, gilt, chiseled, carved, inlaid, or veneered with mother-of-pearl or other fine materials, or ornamented with metal, and furniture upholstered with stuffs
of pure or mixed silk, or leather, N. W......................... kilog.. $0.50
GROUP 3.- Various.
199. Charcoal, firewood, and other vegetable fuel, G. W.......... 1,000 kil.. 1. 50
200. Cork:
a. In the rough or in boards, G. W........................... 100 kil.. 1.40
b. Manufactured, T. (Disp. VI, rule 5)..........................do....  4.50
201. Rushes, vegetable hair, cane, osiers, fine straw, palm and genista, raw,
raw esparto, and baskets and other common wares of esparto, G. W.,
100 kil.............................................. 1.10
Baskets wherein imported goods were packed shall be dutiable according to this number, with a rebate of 60 per cent.
202. Esparto manufactured into fine articles; rushes, vegetable hair, cane,
osiers, fine straw, palm and genista, manufactured into articles of all
kinds not specially mentioned, T. (Disp. VI, rule 5)..........100 kil.. 13. 10
CLASS X.-ANIMALS AND ANIMAL WASTES EMPLOYED IN INDUSTRY.
GROUP 1.-Animals.
203. Horses and mares:
a. Above the standard height...................................each..$20. 00
b. Other.....................................................do... 10.00
204. Mules...................................do.... 10.00
205. Asses...................................................do.... 1.00
206. Bovine animals:
a. Oxen........................................................do....  4.00
b. Cows........................................................do....  3.50
c. Bullocks, calves, and heifers................................do... 3. 00
207. Pigs.......................................................do....  1.00
208. Sucking pigs.....................................................do....50
209. Sheep, goats, and animals not specially mentioned...............do.... 1.00
210. Singing birds, parrots, etc...................... per cent ad valorem..  25
GROUP 2.-Hides, skins, and leather wares
211. Pelts in their natural state or dressed, G. W..................... kilog...95
212. Hides and skins, green or not tanned, G. W....................... do....02
Wet-salted hides and skins shall enjoy a reduction of 60 per cent in
respect of salt and moisture.
Dry-salted hides and skins shall be allowed a rebate of 30 per cent.
213. Hides tanned with the hair, G. W...............................kilog...15
214. Hides tanned without the hair:
a. Cow and other large hides, whole, G. W...................kilog...15
b. Other and backs of large hides, G. W.......................do.... 15
215. Hides and skins curried, dyed or not:
a. Sheepskins (basils), T. (Disp. VI, rule 5)....................kilog..15
b. Calf or goat skins, T. (Disp. VI, rule 5).......do.....20
c. Kid, lamb, or young calf skins, T. (Disp. VI, rule 5)...... do...30
d. Cow and other large hides, whole, T. (Disp. VI, rule 5).......do... 15
e. Backs of large hides and hides and skins not specially mentioned, T.
(Disp. VI, rule 5)........................ kilog.                 20




INSULAR     TARIFF.                          203
216. Hides and skins, varnished, satiny, grained, dulled, and hides and skins
with figures, engravings, or embossed, T. (Disp. VI, rule 5)..... kilog.. $0.30
Leather cut out for boots and shoes or other articles shall be liable to a
surtax of 30 per cent of the respective duties leviable thereon.
217. Chamois leather or parchment of all kinds and gilt or bronzed hides and
skins, T. (Disp. VI, rule 5)..................................... kilog...40
218. Gloves of skin, T. (Disp. VI, rule 5).............................do.... 2.50
219. Shoes of cowhide and similar leather:
a. For men....................................................dozen.. 1.25
b. For women............................................... do.... 1.00
c. For children, below size 4j.........................................75
220. Shoes of patent and similar leather:
a. For men.........................................dozen.. 1.40
b. For women........................................ do...  1.10
o. For children, below size 46..............................90
221. Boots of calfskin, with elastics, or for lacing:
a. For men.......................................dozen.. 2.50
b. For women.. —..-..... -..............      do.... 1.50
c. For children, below size 4............................    1.00
222. Boots of patent and similar leather:
a For men......................................dozen-. 3.00
For women, and top-boots ( "polacas" ).................do.... 3.50
c. For children, below size 4~.....................................   2.50
223. Other boots and shoes, fancy..................................dozen.. 4.00
224. Riding boots........... ---.............................. - pair.. 1.00
225. Sandals..................................d....dozen...25
226. Saddlery and harness makers' wares; valises, hat boxes, and traveling
bags of cardboard or leather, T. (Disp. VI, rule 5)............kilog...20
227. Other manufactures of leather or covered with leather, T. (Disp. VI,
rule  5)..........-.............................................kilog...25
GROUP 3.-Various.
228. Feathers for ornament, in their natural state or manufactured, N. W.,
kilog.............................................................. 2.00
229. Other feathers and feather dusters, T. (Disp. VI, rule 5)..........kilog..40
230. Intestines, dried, N. W........-.................do.... 2.00
231. Animal wastes, unmanufactured, not specially mentioned, G. W..100 kil...50
CLASS XI.-INSTRUMENTS, MACHINERY, AND APPARATUS EMPLOYED IN AGRICULTURE, INDUSTRY, AND LOCOMOTION.
GROUP 1.-Instruments.
232. Pianos:*
a. Grand......................per cent ad valorem.. 25
b. Other...- -......-............-............................do.... 25
233. Harmoniums and organs..............................-......        25
23t. Harps, violins, violoncellos; guitars and mandolins with incrustations;
flutes and fifes of the ring system; metal instruments of 6 pistons or
more; detached parts for wind instruments of wood or copper, per
cent ad valorem........................................... 25
235. Musical instruments, other.......... -............per cent ad valorem..  25
236. Watches:
a. Of gold; also chronometers.................................
b. Of silver and other metals -..-..... —.... —.... —......-do....  25
* Strung frames for pianos shall be liable to the corresponding duty leviable on
pianos, though they be not imported with all the pieces constituting that instrument:




204


INSULAR TARIFF.


237. Clocks with weights, and alarm clocks...........per cent ad valorem. -  25
238. Works for wall or table clocks, finished, with or without cases.. -do....  25
GROUP 2.-Apparatus and machines.
239. Weighing machines........................per cent ad valorem. - 15
240. Machinery and apparatus for making sugar and brandy t..........do....  10
241. Agricultural machinery and apparatus t... —.....per cent ad valorem..  10
242. Steam motors, stationary t...........-..........................do....  15
243. Marine engines; steam pumps; hydraulic, petroleum, gas, and hot or compressed air motors.........-..  -..............per cent ad valorem..  15
244. Boilers:
a. Of sheet iron........................per cent ad valorem..  15
b. Tubular............. -.............................. do...  15
245. Locomotives and traction engines -d..-.............................  15
246. Turntables, trucks, and carts for transshipment, hydraulic cranes and
columns.............per cent ad valorem..       15
*Finished or spare parts of steel are comprised in No. 48. The same parts of other
metals or alloys shall be dutiable according to the component material.
Cases, stands, bell jars, and other accessories shall be dutiable as manufactured
articles according to their class.
Clockworks for wall or table clocks, unfinished, shall be taxed according to No. 65.
Unfinished pieces are those which are only roughly filed, with no escapements, the
wheels of which are not adjusted and the last wheel not crenated.
When clockworks are imported within cases, on stands, etc., and the importer does
not wish to separate them for examination, the works and the dial will be reckoned
as weighing 1 kilogram, and the rest shall be dutiable conformably to the preceding
paragraph.
t This number includes:
1. The following articles, whoever be the importer:
Weighing machines (platforms) for weighing sugar cane; complete machines of
all kinds for crushing sugar cane; steam crushers; complete apparatus for diffusion;
purifying apparatus; clarifying apparatus; reservoirs for sirup or molasses; filters
and filtering apparatus; apparatus called " trenes jamaiquinos," complete; furnaces
for making animal black; steam desiccators; centrifugal machines; vessels called
bombonas," " cachimbas " (kind of kettle to transfer cane sirup from one vessel into
another), skimmers, distributers, and sugar molds; copper apparatus or vessels
(' tachos") acting in vacuum, also their machines, pipes, and cocks, of copper or
iron; polarimeters.
2. The following articles, when imported directly by planters, on proof of the
installation thereof in their establishments:
Steam plows; stills; donkey engines, with or without pumps; gasometers for
lighting the works; material for portable railways; carts for the conveyance of cane
and the output of the works.
t For the application of duty it should be observed:
a. That the machine must be complete. Complete machines include tubes (fluses),
belting, etc., which form an integral part of such machines, but no spare parts.
b. That spare parts are dutiable according to No. 247 when of copper, and to No.
251 in all other cases.
o. That to be considered as complete, machines must be imported in one sole shipment. Machines imported in two or more shipments shall be liable to the duties
stipulated in Nos. 247 and 251, except in the case when a previous and special authorization has been granted by the collector at the chief port.
~ The machines and apparatus mentioned in this number are those employed by
farmers and agriculturists for preparing the ground and gathering the crops; also
those employed in order to clean the crops and improve them without essentially
changing their nature.




INSULAR TARIFF.


205


247. Machines of copper and its alloys; detached parts of the same metals,*
per cent ad valorem............................................ 15
248. Dynamo-electric machines, electric motors, and all other electric machines
and apparatus.................................per cent ad valorem..  15
249. Sewing machines and detached parts thereof...................... do....  10
250. Velocipedes................................................ do...  10
251. Machines and apparatus, other, or of materials not specially mentioned,
also detached parts of all kinds other than of copper or its alloys,t per
cent ad valorem.................................................  15
GROUP 3.-Carriages.
NOTE.-Carriages and other vehicles (except those for the conveyance
of goods) imported in the rough or prepared for upholstering or painting
shall pay the duties corresponding to their class, with a rebate of 40 per
cent, provided that the stipulated conditions be complied with.
252. Coaches and berlins, new, used, or repaired:
a. With four seats, and calashes with two "tableros," per cent ad
valorem.-..-........ —.......................................  40
b. With two seats, with or without folding seat; omnibuses with more
than 15 seats; diligences....................per cent ad valorem..  40
c. Four or two wheeled, without "tableros," with or without hood,
irrespective of the number of seats; omnibuses up to 15 seats; carriages not specially mentioned.............. per cent ad valorem..  40
253. Railway carriages of all kinds for passengers, and finished wooden parts
for same....................................... per cent ad valorem..  15
251. Vans, trucks, and cars of all kinds; miners' trolleys, and finished wooden
parts for same.................................. per cent ad valorem -  15
255. Tramway carriages of all kinds, and finished wooden parts for the
same........................... per cent ad valorem..       15
256. Wagons, carts, and hand carts................................ do....  15
GROUP 4.- Vessels.
NOTE I.-The duties on ships include likewise those levied on anchors,
kedges, cables and chains, barometers, chronometers, binnacles, compasses (loose and fixed), speaking trumpets, telescopes, casks, cordage,
* Machines and separate pieces of the same, of copper and its alloys, with part of
other materials, shall also be taxed under this heading, provided the above metals
predominate in weight.
t It will be necessary to prove to what manufacture or to what industry spare
woolen hose and filters are destined in order to be assessed according to this number.
For the definition of parts of machinery the following rules must be observed:
1. A separate piece of a machine is understood to be any object which is'not
expressly specified by name under some heading of the tariff, and which by its shape
and by the manner in which it is presented for clearance in the custom-house, though
not completely finished, may be considered as exclusively destined to a machine and
can have no other application. If it be imported completely finished, it must pay
under one of the headings of the tariff referring to machinery.
2. Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire, and other
articles expressly taxed in the tariff, must pay duty accordingly, though they be
destined to machinery.
3. Tools, instruments, and utensils employed in the arts, agriculture, and industry
can not be considered as parts of machinery for the application of duty, and must
pay according to the materials of which composed.




206


INSULAR TARIFF.


sails and masts, necessary for the manoeuvers and safety of vessels,
with due regard to their class. All other articles shall be liable to the
duties leviable thereon.
NOTE II.-Duties on steam vessels shall be levied on the total number
of tons which may result from the official measurement, and no separate
duty shall be levied on machinery which shall be considered an integral
part of the vessel.
The certificate of tonnage shall temporarily serve as a basis for levying duty on vessels entering from abroad. The interested parties must
present to the customs authorities a certificate of measurement approved
by the inspector; but it is understood that the customs authorities will
not consider the clearance and payment of the duties as finally settled
until this formality has been complied with and noted.
National ships lengthened in foreign dockyards must, on their return,
pay duty on the additional tonnage.
Vessels refitted with engines abroad shall pay a fiscal duty of $6 per
horsepower when it is impossible to ascertain the weight of the new
machinery.
Boilers and accessories thereof, funnels, tubes, etc., changed abroad
shall be liable to a fiscal duty of $3 per each square meter of heating
surface.
Vessels undergoing other repairs in foreign ports shall, on their return,
pay duty on the material employed for the purpose.
256a. Salvage from wrecked vessels is prima facie dutiable on appraised value, according to its material.*
CLASS XII.-ALIMENTARY SUBSTANCES.
GROUP 1.-Meat and fish, butter and greases.
257. Poultry, live or dead, and small game, N. W............. kilog.. $0.03
258. Meat in brine, N. (Disp. VI, rule 4):
a. Beef. brine or salt, N. W.........................100 kil.. 1.25
b. Pork, brine or salt, N. W......................................do.... 1.25
259. Lard, N. W....................7.................do.... 1.70
260. Tallow, N. W....................................................do.... 1.20
261. Bacon, N. W..................................................... do.... 2.40
262. Ham, N.W.. do.... 3.30
263. Jerked beef (" tasajo "), N. W......................................do.... 2.50
264. Meat of all other kinds, T. (Disp. VI, rule 5):
a. Beef, canned, N.W..........................................do.... 3.00
b. Beef, fresh, N. W..........................................do.... 2.70
c. Mutton, fresh, N. W....................................do...  2.70
d. Pork, fresh, N. W................................   do..-  2.40
265. Butter and oleomargarine, N. W.; T. (Disp. VI, rule 5)......... do.... 4.20
266. Cheese, N. W..-................................................  do...  3.00
267. Condensed milk..................................per cent ad valorem...10
268. Salt cod and stock fish, G. W.; T. (Disp. VI, rule 4)............ 100 kil...50
269. Herring, pickled, smoked, salted, or marinated, N. W...     do.....50
270. Mackerel, pickled, smoked, salted, or marinated, N. W....   do...   1.00
271. Salmon, canned, smoked, salted, or marinated, N. W. —... --- — do.... 5.00
272. Oysters of all kinds, and shellfish, dried or fresh, G. W........do.....50
273. Eggs............................................ do...    3.00
"The tackle, apparel, furniture, etc., of a vessel wrecked at sea, and the cargo of a
vessel wrecked on the coast of Porto Rico and abandoned for two years, are exempt
from duty. Underwriters may be recognized as owners for the purposes of entry.




INSULAR     TARIFF.                             207
GRouP 2.-Cereals.
274. Rice, husked or not, T. (Disp. VI, rule 5)......................0 kil.. $0. 60
275. Wheat, N. W....................................................do......60
276. Cereals:
a. Corn, N. W.................................................do.....18
b. Rye, N.W..........d.......................24.. Barley, N. W................................................do...    30
d. Oats, N. W.....o...................do..24
277. Flour:
a. Of wheat, T. (Disp. VI, rule 5)............................do.... 1.00
b. Of rice, T. (Disp. VI, rule 5)............................o....do.... 1.00
c. Of corn, N. W................................(.............30
d. Of oats, N. W...............................................do....72
GROUP 3.-Pulse, garden produce, ad fruits.
278. Beans, N. W.................................................100 kil..66
279. Pease, N. W.....................................................do.....66
280. Onions, N. W...................-.......... —............-......do.....42
281. Potatoes, N. W.       -....................do....30
282. Flour of pulse, T. (Disp. VI, rule 5)................................do.... 1.50
283. Fruits, fresh, T. (Disp. VI, rule 5).................................do....36
284. Apples, fresh, N. W........................................do...  36
285. Fruits, dried or drained, T. (Disp. VI, rule 5).................do.....90
286. Apples, dried, N. W..............................................do.....90
GnorP 4.-Seeds and fodder.
287. Clover, N. W..................................100 kil.. 2. 10
288. Flax, N. W.............................-............... do.....50
289. Timothy, N. W............................................. do-.... 1.20
290. Fodder and bran..................................per cent ad valorem..  15
GROUP 5.-Preserves.
291. Fish or shellfish, preserved in oil or otherwise, in tins, per cent ad
valorem..................................................... 15
292. Vegetables and pulse, pickled or preserved in any manner, per cent ad
valorem............................. —.........-..... —..... 15
293. Fruits, preserved:
a. In brandy......................-. per cent ad valorem..     15
b. Other............................. —............. —do....      15
294. Alimentary preserves not specially mentioned; pork butchers' wares, truffles, sauces, and mustard......................   per cent ad valorem..  15
GROUP 6.-Oils and beverages.
295. Olive oil:
a. In receptacles of earthenware or tin, G. W.; T. (Disp. VI, rule 4), 100
kil....... -...-............ --- ——. --- — ------—. --- —         1.50
b. In bottles, including the weight of bottles, G. W.; T. (Disp. VI,
rule 4).........................................  100 kil.... 2. 00
rule 4)..100 kil..                                                  2.00
296. Alcohol, S. T. (Disp. VI, rule 14).....-.......................hectol.. 14. 00
4To ascertain whether products presented for clearance should be considered as
flour or semolina, a sample must be passed through a sieve No. 80, composed of silk
tissue, presenting 80 holes to the square inch or square of 27 millimeters. Should
the product pass through this sieve it shall be dutiable as flour; in contrary cases
as semolina.




208                           INSULAR     TARIFF.
297. Brandy and all compound spirits not specially mentioned:
a. In casks, S. T. (Disp. VI, rule 14).........................hectol..$21.00
b. In bottles or flasks, S. T. (Disp. VI, rule 14)............do.... 34.00
c. Rum, in casks.............................................do... 18. 00
d. Whiskies, in casks.........................................do.... 10,00
298. Wines, sparkling, S. T. (Disp. VI, rule 15).........................liter..85
299. Liqueurs and cordials:
a. In casks or similar receptacles, S. T. (Disp. VI, rule 15).......do.....18
b. In bottles, S. T. (Disp. VI, rule 15)...............-.......36
300. Wines, other:
a. In casks or similar receptacles, S. T. (Disp. VI, rule 15)... hectol.. 4.50
b. In bottles, S. T. (Disp. VI, rule 15)..........................do... 13.00
301. Beer and cider:
a. Malt liquor, in casks (Disp. VI, rule 16)...............do....  3. 30
b. Malt liquor, in bottles (Disp. VI, rule 16)...................... 3.66
c. Cider..........................-.........................ldo....  1.60
GROUP 7.- Various.
302. Saffron, safflower, and flowers of "tobar".......per cent ad valorem..   15
303. Cinnamon of all kinds......................................... do....    15
304. Cinnamon, Chinese ("caael6n"), cloves, pepper, and nutmegs, per cent
ad  valorenm.....................................................  15
305. Vanilla.....................per cent ad valorem..                    15
306. Tea (Disp. VI, rule 5)................................    kilog...20
307. Coffee in the bean or ground; chicory roots and chicory, T. (Disp. VI,
rule 5)..................................................... 100 kil..  12.00
308. Cocoa of all kinds, in the bean, ground, or in paste; cocoa butter, T.
(Disp. VI, rule 5)........................................100  il..  5.00
309. Chocolate and sweetmeats of all kinds, including the immediate packages..........................              per cent ad valorem..    25
310. Pastes and feculh for soups and other alimentary purposes, per cent ad
valorem............................................................  15
311. Biscuits:
a. Ordinary, T. (Disp. VI, rule 5)....................... 100 kil...60
b. Fine, of all kinds, including the immediate package, T. (Disp. VI,
rule  5).................................................100 kil..  2.50
312. Honey.........-.......-....-...-..................per gallon...20
313. Molasses......................................................do.....06
314. Sugar, raw..............................................per pound...015
315. Sugar, refined... -..........................................do...02
316. Saccharine............................................... do....  1.50
CLASS XIII.-MISCELLANEOUS GOODS.
317. Fans:
a. With mountings of bamboo, reeds, or other wood, T. (Disp. VI,
rule  5)................................................... kilog...15
'b. With mountings of horn, bone, composition, or metal (other than
gold or silver), N. W................................. kilog...60
c. With mountings of tortoise shell, ivory, or mother-of-pearl; also fans
of kid skin, silk tissue, or feathers, N. W................. kilog...80
318. Trinkets and ornaments of all kinds, except those of gold and silver,
N. W....k-....   -..........................................kilog...75
319. Amber, jet, tortoise shell, coral, ivory, and mother-of-pearl:
a. Unwroght, N. W.........................................kilog. 1.00
b. Wrought, N. W................................... do....  1.80




INSULAR    TARIFF.                          209
320. Horn, whalebone, celluloid, meerschaum, and bone; also compositions
imitating these materials or those of the preceding number:
a. Unwrought, N. W..........................................kilog.. $0.60
b. W rought, N. W.............................................do....  1.20
321. Walking sticks and sticks for umbrellas and parasols........ hundred.. 5.00
322. Buttons of all kinds other than gold or silver, N. W..............kilog...20
323. Hair, human, manufactured into articles of all kinds or any shape, N. W.,
kilog............................-.................................-  5.00
324. Cartridges, with or without projectiles or bullets, for unprohibited firearms; also primers and caps for such arms, T. (Disp. VI, rule 5) 100 kil.. 30.00
325. Tarpaulins coated with sand, for vans; felts and tow, tarred or coated
with  pitch, G. W.............................................100 kil...28
326. Oilcloths:
a. For floors and packing purposes, T. (Disp. VI, rule 5).........do.... 3.00
b. Other, T. (Disp. VI, rule 5)..............................kilog...06
Pads and brief cases of oilcloth shall be liable to a surtax of 40
per cent.
327. Cases:
a. Of fine wood or leather, lined with silk; other similar cases, N. W,
kilog.-. ---    ---    -. —     --—................. --- —.75
b. Of common wood, cardboard, osier, and the like, N. W.....kilog...20
328. Artificial flowers of tissue, also pistils, buds, leaves, and seeds, of any
kind of material, for the manufacture of flowers, N. W.......kilog.. 1.00
329. Matches of wax, wood, or cardboard, including the immediate packages,
N. W......................     kilog...20
330. Caoutchouc and gutta-percha manufactured in any shape or into any
kind of article not specially mentioned, T. (Disp. VI, rule 5)... kilog...05
331. Games and toys, other than those of tortoise shell, ivory, mother-of-pearl,
gold, or silver, T. (Disp. VI, rule 5)...........................kilog...10
332. Umbrellas and parasols:
a. Covered with silk t...................................... each...40
b. Other........................................................20
333. Oil paintings.......................... per cent ad valorem... 25
334. Hats of straw or " guano" bast, straw of Cura9oa, and the like..dozen.. 2. 00
335. Hats of "yarey," leghorn or Indian straw, rice straw or esparto, and
their imitations.................................... dozen.. 3.00
336. Hats known as "jipijapa," having:
a. Up to 4 straws inclusive......................do.... 4.50
b. Of from 4 to 6 straws, inclusive................ o.... 8.00
c. More than 6 straws...............................do.... 30. 00
337. Hats of woolen felt:
a. Shaped or not, but without ribbons, borders, or lining, and shapes for
the manufacture of these hats............................. dozen...40
b. Finished, with ribbons, borders, or lining, or with either of these
accessories.................................... dozen...80
338. Hats of felt of hair, carded or not, and those of silk, velvet, cloth, cashmere, satin, or plush:
a. Shaped or not, but without ribbons, borders, or lining, and shapes for
the manufacture of these hats.......................   dozen...75
b. Finished, with ribbons, borders, or lining, or with either of these
accessories.............................................   dozen.. 1.00
Sword sticks shall, for the swords, be liable to the'duties leviable on foil blades,
and in addition the duty on walking sticks shall be collected.
Umbrellas and parasols shall always be dutiable according to the tissne with
which covered and not the tissue with which lined.
S. Doe. 254-     14




210                         INSULAR     TARIFF.
339. Hats for ladies or children, with whatever kind of trimmings or accessories.....................8..........................each.. $0.40
340. Caps of all kinds.......................................... dozen...40
341. Waterproof and caoutchouc stuffs: *
a. On cotton tissue, T. (Disp. VI, rule 5)..... -......., kilog...25
b. On woolen or silk tissue, T. (Disp. VI, rule 5)......do...50
CLASS XIV.- TOBACCO.
342. Tobacco:
a. In cakes, so-called " breva," or in carrots.............. 100 kil.. 10. 50
b. In powder or snuff, or otherwise manufactured.........per lb...12
o. Leaf tobacco, stemmed or unstemmed, whether wrapper or filler, per
pound.......................................... -..........  5.00
d. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per
cent ad valorem.
Paper cigars and cigarettes, including wrappers, shall be subject to the
same duties as are herein imposed on cigars.
CLASS XV.-ARTICLES NOT OTHERWISE PROVIDED FOR.


343. On all other goods, wares, merchandise, and effects, not otherwise enumerated or provided for, except crude materials.. per cent ad valorem..
343a. On crude materials, not otherwise enumerated.................. do....


25
10


* All articles coated with caoutchouc on one or both surfaces, as well as those
with an interior lining of caoutchouc, are included in this number.




FREE LIST.


The undermentioned articles may be imported into Puerto Rico exempt from the
duties stipulated in the tariffs on compliance with the prescribed conditions and the
formalities established for every case in the customs ordinances:
344. Manures, natural.
345. Trees, plants, and moss, in natural or fresh state.
346. National products returning from foreign exhibitions, on presentation of the
bill of lading or certificate proving their exportation from the island and of satisfactory evidence attesting that such products have been presented and have been
shipped to their point of departure.
347. Carriages, trained animals, portable theaters, panoramas, wax figures, and
other similar objects for public entertainment, imported temporarily, provided bond
be given.
348. Receptacles exported from Porto Rico with fruits, sugar, molasses, honey, and
brandy, and reimported empty, including receptacles of galvanized iron intended
for the exportation of alcohol.
349. Specimens and collections of mineralogy, botany, and zoology; also small
models for public museums, schools, academies, and scientific and artistic corporations, on proof of their destination.
350. Used furniture of persons coming to settle in the island.
351. Samples of felt, wall paper, and tissues, when they comply with the following
conditions:
(a) When they do not exceed 40 centimeters in length, measured in the warp or
length of the piece, even when such samples have the entire width of the piece.
The width shall, for tissues, be determined by the list, and for felts and wall paper
by the narrow border which has not passed through the press.
(b) Samples not having these indications shall only be admitted free of duty when
they do not exceed 40 centimeters in any dimension.
(c.) In order to avoid abuse, the samples declared for free entry must have cuts
at every 20 centimeters of their width, so as to render them unfit for any other
purpose.
352. Samples of trimmings in small pieces, of no commercial value or possible
application.
353. Archeological apd numismatical objects for public museums, academies, and
scientific and artistic corporations, on proof of their destination.
354. Works of fine art acquired by the Government, academies, or other official
corporations, and intended for museums, galleries, or art schools, when due proof is
given as to their destination.
355. Gold in bars, powder, or coined; also national silver or bronze coins.
356. Wearing apparel, toilet objects, and articles for personal use, bed and table
linen, books, portable tools and instruments, theatrical costumes, jewels, and table
services bearing evident trace of having been used, imported by travelers in their
luggage in quantities proportionate to their class, profession, and position.
211




212                        INSULAR TARIFF.
357. When travelers do not bring their baggage with them, the clearing of the
same may be made by the conductor or persons authorized for the purpose, provided
they prove, to the satisfaction of the collector of customs, that the effects are
intended for private use.
358. Stone, unwrought, for paving purposes.
359. Plows, hoes, hatchets, machetes, cane knives, etc., for agricultural purposes,
and other agricultural implements not machinery.
360. Quinine, sulphate and bisulphate of, and all alkaloids or salts of cinchona
bark.
361. Books, maps, and scientific instruments, for the use of schools.
362. Mineral, carbonated, or seltzer waters, natural or artificial, root beer, ginger
ale, and other similar nonalcoholic beverages, not otherwise provided for.
363. Fresh fish.
364. Second-hand clothing donated for charitable purposes to needy persons, and
not for sale.
365. Tar and mineral pitch, asphalts, bitumen, and schists.*
366. Oleonaphtha, crude natural petroleum and crude oils derived from schists.t
*The following shall be considered as(a) Crude oil derived from schists, those obtained from first distillation, distinguishable by their density of from 900 to 920 thousandths of a degree, or from 66 to
573 of the centesimal areometer, equal to from 24 degrees and 69 hundredths to 21
degrees and 48 hundredths Cartier.
(b) Crude and natural petroleum, that imported in the state in which found when
extracted from the well, and which has undergone no operation whatever, whereby
the natural chemical composition is altered or modified. When gradually and continuously distilled up to a temperature of 300~ C., this petroleum must leave a
residuum exceeding 20 per cent of its primitive weight. (Also, see note at head of
Class I, Group 3.)
tCrude mineral oils mixed with animal oils, as well as crude mineral oils mixed
with vegetable oils, when these oils are exclusively destined to lubricating machines,
are likewise free. (Also, see note at head of Class I, Group 3.)




INDEX TO PUERTO RICAN TARIFF.
A.
Abaca:                                                    Paragraph.
Cordage and rope makers' wares of............................  134
Twisted yarns and fibers of, prepared for spinning, not otherwise provided  for.............................................................  134
Acetates...................................................  99
Acetic  acid.................................................................  96
Acids:
Acetic.................................................................. 96
Aqua  regia.............................................................  95
Boric................................................ 95
Carbolic..............................................................  96
Carbonic, liquid.........................................................  95
Citric...........-....................................................  96
Hydrochloric..........-..................  95
Inorganic...............................................................  95
Nitric..................................................................  95
Oleic...................................................................  96
Organic...............................,.......... 96
Other, inorganic...................................  95
Other, organic.-........-.......... ---........ --------------------- ----   96
Oxalic.-.......-.....-.,..-.... ---.. --- —-----------—.., --- —-—...... 96
Palmetic..... —....... —. ---...-... --- —....... --- —--   96
Stearic...-........................................................  96
Sulphuric -......... ----........... ---------. --- —----  95
Tartaric  —... —...... --- —----------—. -- ----- -- ---- —........................ 96
Agricultural implements, not machinery-plows, hoes, hatchets, machetes, cane
knives, etc...... — - ------------------------ --- - 359
Machinery and apparatus..................... — --—...................... 241
Air motors, hot or compressed..-............ —. --- —----- --- -—........... 243
Alabaster....-.......... ----................... --- —-----------------—.............. 1
Albumens  -— 11...-....-.... —......... --- —-- -------- ---- --- -------   112
Alcohol. —... —...-..-.-. — -. --- —. ----. --- —-------------------— * ---  296
Alimentary preserves, not specially mentioned... ---...................... --- ——.... 94
Alkalies, caustic barilla, oxides and oxyhydrates of...... —.... —. --- —-----  97
Alkaloids and their salts.-... —..... ---.. --- —---------.. --- —-—.......  100
Of cinchona bark. ---...-3....,. --- —--. --- —---—. -------......-3 — -----  60
Aloes, extracts of..-.. —.... ---. --- — ------- ---- - - -- --- ----------- -  82
Alloys ofAluminum:
Articles of all kinds................................................  75
In bars, sheets, pipes, and wire.. ---..-.. — ----------------   71
In lumps or ingots........ ---............-............-... 68
213




214                  INDEX TO PUERTO RICAN TARIFF.
Alloys of-Continued.
Copper:                                                                Paragraph.
Articles not specially mentioned....................................  66
In  ingots.............................................................  56
Machines of.........................................................   247
Gold....................................................................  22, 23
Lead:
Articles, gilt, silvered, or nickeled.........................        77
Articles, other......................................................  77
Bars, sheets, pipes, and wire.........................................  73
In lumps or ingots..................................................      70
Nickel:
Articles of all kinds................................................  75
In bars, sheets, pipes, and wire......................................  71
In lumps or ingots..................................................    68
Other metais, not specially mentioned:
Articles, gilt, silvered, or nickeled...................................  77
Articles, other......................................................   77
In bars, sheets, pipes, and wire.......................................   73
In lumps or ingots..................................................      70
Tin:
Articles of all kinds................................................     76
In bars, sheets, pipes, and wire......................................    72
In lumps or ingots..................................................      69
Zinc:
Articles, gilt, silvered, or nickeled...................................  77
Articles, other......................................................   77
In bars, sheets, pipes, and wire......................................  73
In lumps or ingots..................................................      70
Alum......................................................................   98
Aluminum, and alloys ofArticles of all kinds...................................................    75
In bars, sheets, pipes, and wire..........................................  71
In lumps or ingots......................................................  68
Amber......................................................................  319
And compositions imitating.............................................  320
Ammoniac, oxides and oxyhdrates of.......................................   97
Sulphate of.............................................................      98
Other salts of...........................................................  98
Anchors....................................................................  40
Animal fats................................................................  105
Products employed in medicine, not specially mentioned.................        86
Wastes, unmanufactured, not specially mentioned.......................  231
Wax....................................................................  106
Animals:
Asses...................................................................     205
Horses and mares.......................................................      203
BovineBullocks, calves, and heifers........................................    206
Cows...............................................................      206
Oxen...............................................................  206
Mules..................................................................  204
Pigs....................................................................    207
Sucking..............................................................     208
Sheep, goats, and animals not specially mentioned......................      209
Singing birds, parrots, etc..............................................   210
Trained, for public entertainment, imported temporarily................      347




INDEX    TO   PUERTO     R1CAN    TARIFF.                  215
Paragraph.
Anvils.............................................              41
Apparatus, and agricultural machinery.....................................     241
And machines, other, or of materials not specially mentioned.........   251
For making sugar and brandy...........................................      240
Apples:
Dried...................................................................    286
Fresh.............................................................       284
Aqua regia..................................................................  95
Archaeological objects for public museums, academies, and scientific and
artistic corporations......................................................   353
Archil, extract of -.................................................  91
Arms, fire:
Breech-loading..........................................................     51
Muzzle-loading.........................................................     5)
Portable, barrels, unfinished, for........................................  51
Small, such as pistols and revolvers..-...................................  51
UnprohibitedCartridges for.....................................................   324
Primers and caps for such arms......................................    324
Artificial:
Colors, of metallic bases...............................................     88
Others, in powders, crystals, lumps, or paste............................    89
Dyes.-... ---.......   --..............................    91
Fertilizers..............................................................   110
Flowers.-...................................................  328
Mineral waters......................................-..................     362
Arts, fine tools and implements for.-........................................    44
Fine, works of, acquired by the Government, academies, or other official
corporations, and intended for museums, galleries, or art schools.......   354
Asphalts.................................................    365
Asses.......................................................................  205
Astrakhans.......-.........................................................      154
Axles:
Bent, wrought iron or steel............................................  36
Straight, wrought iron or steel...-....................-..............-.  36
B.
Bacon -............................-............. ---...,........  261
Baggage........-....... —. ---. --- —-.. ----. ---............... ----.  356
Bags:
Sugar.-.....-....-............-....-...... 134a
Traveling, of cardboard or leather........... —................ —....... 226
Baizes-............................................... ----........ --- —........ --- —-..... --- — 151
Barbed    wire................................................................  43
Barilla, alkalies, caustic, oxides and oxyhydrates of...... ---.......... —......... 97
Bark:
Cinchona, alkaloids or salts of...........................................  360
For dyeing..-... —...-... — --.. --- —... --- —-----—............................... 90
Tan, ------—... - —.......................-..... —... ---.. —......... ---..  83
Barley.................. ----... —....-... — -----—.. ---...-..-.. —.. --- —  276
Barrels, unfinished, for portable arms........................................   51
Bars:
Aluminum.-..-. —., ---..............,,.,. --- —-     ------- -  57
Copper, rolled.....-............................................... ---- --
Gold —............ —...........................................           355




Zb16                INDEX    TO   PUERTO     RICAN    TARIFF.
Bars-Continued.
Iron-                                                                  Paragraph.
Cast................................................................     29
Wrought....................................................-...    33
Lead...................................................................     73
Nickel..................................................................  71
Silver..................................................................    24
Steel.........................................................        33
Tin.....................................................................  72
Zinc....................................................................    73
Baskets....................................................................     201
Baa-reliefs, marble, jasper, and alabaster.....................................   1
Of fine clay, faience, stoneware, porcelain, or bisque......................  21
Bast, "guano," hats of......................................................      4
Battens....................................................................  197
Beams:
Ordinary wood..........................................................     189
Wrought iron or steel...................................................     33
Beans.......................................................................  278
Bearings, copper............................................................     62
Bed linen, used, imported in luggage........................................  356
Beef:
Brine or salt............................................................    258
Fresh...................................................................     264
Jerked  (  tasajo")......................................................   263
Beer........................................................................     301
Bent wood, furniture of.....................................................    196
Benzine...................................................................      6
Berlins....................................................................  252
Birds, singing, parrots, etc..................................................  210
Biscuits....................................................................  311
Bisque......................................................................     21
Bisulphate of quinine.......................................................  360
Bitumens...................................................................     365
Blacking...................................................................     93
Blankets:
Gray  ("pardas")........................................................    153
Other...................................................................    153
Blondes:
Cotton..................................................................    127
Linen or hemp..........................................................     143
Silk  or floss silk.........................................................  173
Blotting  paper..............................................................   182
Boards:
Cork..................................................................     200
Fine wood.................................                                   190
Ordinary wood..........................................................  189
Boiler makers' wares.......................................................      62
Boilers......................................................................  244
Bolts, of wrought iron or steel..............................................    45
Bone and compositions imitating............................................     320
Books......................................................................178a
For the use of schools...................................................  361
Boots:
Calfskin, with elastics or for lacing.....................................  221
Leather cut out for.....................................................    216
Other, fancy...........................................................  223




INDEX TO PUERTO RICAN TARIFF.               217
Boots-Continued.                                       Paragraph.
Patent and similar leather..............................................  222
Riding.................................................................  224
Borax......................................................................  98
Borders, tulle, forCotton..................................................................  127
Linen, hemp, etc........................................................  143
Silk.............................................................. 173
Boric acid.-....................................................... —.  95
Boron.-.. --- —----.... ---..-...-...-        94
Botany, specimens and collections of, for public museums, schools, academies,
and scientific and artistic corporations....................................  349
Bottles:
Earthenware, to contain beer, etc.-......................................  18
Filled withBeer and cider...................................................... 301
Brandy and all compound spirits not specially mentioned............ 297
Liqueurs and  cordials...............................................  299
Malt liquor.-........................................................  301
Olive oil............................................................  295
Other wines........................................................ 300
Bovine animals.................-................  206
Boxes:
Lubricating, cast-iron, for railway trucks and carriages-.  29
Wrought iron or steel..... —...................................... —.... 36
Pasteboard....... —............... --- —---------       185
Wood............................................................. --- —-----------  189
Brads -................................................. --- —---- ----  46
Bran............................................ —.. ---............. —.. ---......... --- —-----—. 290
Brandy..-............................................................ ---... 297
Fruits preserved in.-....... —............................................. 293
Machinery and apparatus for making -.................................... ---- 240
Brass, sheets, pipes covered with.............................................  37
Breech-loading firearms.... ---............................-......... -  51
Bricks, of clay.-... ---......................................................... ------------- 14
Brine, meat in..........................................................  258
Bristles....1.....................               18
Tissues of.......- -...-. ----..-... ------- --- *...................- ------  158
Britannia metal —............................................................... ---- --- --  
Bromine.-............................................ --- —-----—..... --- —  94
Bronze:
Coins.-.... ---........... --- —-- -------- -- ---- ----- ---- ------ ----   35o
Labels printed in................ ----............................ --- —------------- 180
Broomsticks  --- -------------- ----------— * ----- ------— * -- -----— *- " -— *  189
Buckles.-.-...... --- —-------------------------    -----    47
Bullets —.. --- —-------               ---------------       324
Bullocks.......................................... --- —----------..........................206
Butchers wares. —............................... --- —----------—............................... —94
Butter ------------------------------------             -   265
Cocoa ------------------------------------------------------------------ 308
Buttons ----------------------------------------            322
C.
Cabinetmakers, fine wood for...............................................  190
Cables:
Conducting, for electricity, over public thoroughfares....... - - -.......... 60
Wrought-iron and steel.................................................  43




218                  INDEX TO PUERTO RICAN TARIFF.
Paragraph.
Calashes....................................................................     252
Calfskins:
Boots of................................................................     221
Curried, dyed or not....................................................     215
Calves......................................................................     206
Camphor, extracts of.........-................................. 82
Candles, wicks for..........................................................     130
Cane.....................................................................   201,202
Knives.................................................................     359
'Canelon" (Chinese cinnamon).............................................   304
Canned  beef................................................................     264
Salmon.......-........................................................       271
Caoutchouc:
Manufactured in any shape, not specially mentioned......             330
Raw or melted, in lumps................................................  81
Stuffs                —.................................................................  341
Caps for firearms............................................................    324
Capsules...................................................................     102
Of tin foil, for bottles...................................................   74
Carbolic acid...........................................................    96
Carbonate of magnesia.......................................              98
Carbonated and seltzer waters.......... —.. ---...........-........................  362
Carbonic acid, liquid........................................................     95
Carbons prepared for electric lighting..............................         113,114
Cardboard.................................................................  185
Cases of.............................................-..................     327
Matches of          —.............................................................  329
Traveling bags of.......................................................     226
Carded hair:
Hats of.................................................................     338
Tissues (of cotton)......................................................    123
Carpets:
Cotton.................................................................     128
Jute, hemp, or other vegetable fibers....................................    144
W ool.................................................................    160
Carriages:
Berlins.....................................................  252
Calashes................................................................     252
Carriages not specially mentioned......................................      252
Coaches................................................................  252
Diligences..............................................................     252
Imported temporarily...................................................      347
Omnibuses.....................................2.................             252
Railway................................................................       253
Tramway............................................................. 55..
Cars of all kinds............................................................    254
Carton-pierre..........................................................   187
Cartridges for unprohibited firearms........................................     324
Carts......................................................................   256
For transshipment......................................................      246
Carved battens......................................................... 197
Wood of any kind manufactured into furpiture...........................      198
Cases...-................................................................ 327
Cases.......-327
Casks, filled withBeer and cider......................................................... 301




INDEX    TO  PUERTO     RICAN   TARIFF.                 219
Casks, filled with-Continued.                                           Paragraph.
Brandy and all compound spirits not specially mentioned................  297
Liqueurs and cordials...................................................  299
Malt liquor.............................................................  301
Other wines.......-.......                                       300
Rum-....................................................................  297
W hiskies..............................................................  297
Cast iron:
Articles not coated or ornamented with another metal or porcelain, neither
polished  nor turned...................................................  29
Articles of all kinds, enameled, gilt, tinned, or coated or ornamented with
other metals or porcelain..............................................  31
Articles of all kinds not coated or ornamented with another metal or porcelain, polished or turned...........................................  30
Bars.-...................................................................  29
Beams.................................................................. --- —-----------------  29
Boxes, lubricating, for railway trucks, carriages, and chairs..............  29
Columns....................................                               29
Grates for furnaces -....................                          29
Pigs................................................  29
Pipes..........-................................................-.. —... --- —- -...   29
Plates..................................................................  29
Caustic and barilla alkalies, oxides and oxyhydrates of......................  97
Celluloid, also compositions imitating. —.. ---.......................... —.......  320
Cement.....................................................................  3
Slabs or conduits of............................... --- —- -—........... ----.... —. 16
Ceramic tiles...............................................................  17
Cereals. ----............... —................... --- — ---- -------- ------------------—....... 276
Chains for vessels or machines..............................                40
Chairs, wrought-iron or steel, cast in pieces, finished........................  36
Chamois leather. —..... —......... ---............ --- ——.................. --- —--—...... ---......-... — 217
Charcoal..............................-.............................  199
Charts......................................................................  180
Cheese....................................................................  266
Chemical products........................................... ---.. 94-103
Not specially mentioned ---—.......................... —.......... --- -- ---—......... 100
Cheroots ----------—..........................................- - - ------—............... 342
Chicory or chicory roots....................................................-307
Chlorates of:
Potash.............................................................. 98
Soda --------------------------                    --      -     --        98
Chlorides of:
Gold and silver...................................... --- —..00.................
Lime.......... --- ——..................................*............. —* --- —-.......... --- 98
Potassium.............................. ---.........................  9
Sodium (common salt).-.................................................
Chocolate and sweetmeats of all kinds............................. --- -- -......309
Chromolithographs used as labels.................................. --- —--- -—......180
Chronometers-............................................................... --- —--— 36
301
Cider......................................... 301 --- —--------
Cigars and cigarettes........................................................
Cinchona bark, alkaloids or salts of..........................................
Cinnamon of all kinds.....................................................    303
Chinese (" canelon")....................................................  304
Citrates -......... --- —------- ---------                     —.................
Citric  acid..................................................................  9




220                 INDEX    TO  PUERTO     RICAN    TARIFF.
Paragraph.
Clasp  nails.................................................................  46
Clay:
Articles of fire clay....................................................  14
Bricks of -...... --- —----     —........ ---... ----....... ----. —.-.    14
Hollow ware of.........................................................    18
Roofing tiles of..........................................................  15
Slabs or conduits of-.....................................................  16
Fine...........................................................  21
Clocks:
With weights, and alarm clocks........................................  237
W orks....................-............................................ 48,238
Cloths and other tissues, not specially mentioned, of wool, hair, or flock
wool..-..................................................................155-157
Clover......................................................................  287
Cloves......................................................................  304
Coaches.-...................................................................  252
Coal........................................................................    5
Cochineal...........................................................-.......  90
Cocoa of all kinds, in the bean, ground, or in paste, cocoa butter...........-..  308
Cocoanut:
Oil.....................................................................  104
Seeds of........................-.....................     80
Cod:
Liver oil-...............................................................  105
Salt-....................................................................  268
Coffee -—.. —............................. --- —--------—..........  307
Coins, national, silver or bronze...    -----      ----—......... —.. —..-.  355
Coke......................................................       5
Collections ofBotany-.............................-...............................  349
Mineralogy.......................................................   349
Zoology..............    -................     349
Colophany -...................................................                  81
Colors:
ArtificialOf metallic bases.............................................    88
Other, in powders, crystals, lumps, or paste.........................   89
Derived from coal.............................................       91
Natural, in powders or in lumps..................................-.......  87
Columns, of cast iron..-........-.........          29
Common soap..............................................................     108
Wood -............................................................... 194-196
Composition imitating horn, bone, whalebone, celluloid, meerschaum, amber,
jet, tortoise shell, ivory, coral, and mother-of-pearl -.........           320
Compressed-air motors..............-........................................  243
Conduits, of clay-...........................................              16
Coopers' wares........-......................................................  191
Condensed milk..-...................................................  267
Copper:
And alloys ofArticles not specially mentioned, varnished or not..........-.........  65
Gilt, silvered, or nickeled-............-...............              66
In ingots..-.........................................................  56
Machines of, and detached parts of same..         -247
Articles not specially mentioned, varnished or not...............   65
Gilt, silvered, or nickeled.............................-..............  66




INDEX TO PUERTO RICAN TARIFF.                              221
Copper-Continued.                                                          Paragraph.
Bars.................................................................  57
Bearings......................6.........................  62
Boiler-makers' wares.................6...........                     62
Brass............................................................. 55
Cables, conducting, for electricity.............................      60
First fusion...........................................................  55
Galvanized wire..................................................    59
Gauze, wire.......................................................           61
Nails....................................................................  63
OldPens....................................................................  564
Pins....................................................................     64
Pipes...................................................................    62
Plates for fireplaces.....................................................   62
RolledIn bars....-..........................                                57
In sheets.-.... --- —  ---............................................  58
Salts of.................................................................    98
Scales..................................................................    55
Tacks..................................................................     63
Wind instruments, detached parts for...................................     234
WireCovered with tissues or insulating materials.........................    60
Galvanized -..................-.... ---......................         59
Gauze............................................               61
Copra, seeds of -----—....-..-............-.....................-..          80
Coral.....................................................................        319
And compositions imitating.. —........................................... 320
Cordage.-......................-............................................. 135
Cordials....................................................................  299
Corduroy..-.....-...-....................-............                           124
Cork..... —.............................................................         200
Corn, flour of................................................................  277
Cotton:
Blondes.........................-.......................................     127
Carded tissues -......................................................... 123
Carpets of...-...........-....-....-....-........                     128
Corduroy.. —..............................................-....24
Counterpanes...............................................           129
Drawers....................................................... --- —------ 125
Galloons...............................................................  131
Gloves.................................................................. 125
In the wool..............................................................  115
Knitted goodsIn the piece, undershirts or drawers................................. 125
Stockings, socks, gloves, and other small articles...................  125
Lace.......          —...............-..............,....,,..,127
Piece, knitted goods in..................................................  125
Piques of all kinds......................................................   122
Ribbons......................... ---..........-3..... —.-. --- —-------- 13
Socks........................-................125
125
Stockings...............................................................
Table covers............................................................
Tapestry.............................................................................................Thread. ---..-. -.-. ---l.......118




222                  INDEX TO PUERTO RICAN TARIFF.
Cotton-Continued.
Tissues-                                                               Paragraph.
Called tapestry..........-......................-...-..-.......-...    129
Carded.............................................   123
Counterpanes......................................................       121
Plain and without figures........................................ -  118
The same tissues, printed or manufactured with dyed yarns...... 118a, 119a
Twilled or figured on the loom......................................     120
The same tissues, printed or manufactured with dyed yarns.......... 120a
Velvety.....................................................      124
Trimmings.............................................................  131
Tulles..................................................................     126
For borders........................................................  127
Velveteens......................-.......................................  124
W aste..................................................................      115
Wicks for lamps and candles............................................      130
Yarn...................................................................  116
Counterpanes:
Cotton...............................................................  121,129
Linen, hemp, etc........................................................    145
W ool...................................................................     161
Covers, table:
Cotton.......,.........................................................  129
Linen, hemp, etc                                                              145
Wool....... —.................-.....................   161
Cows.......................................................................  206
HidesTanned without hair................................................       214
Shoes of...........................................................     219
Cranes, hydraulic...........................................................     246
Cranks.....................................................................  36
Crochet hooks.............................................................        49
Crucible steel, bars of all kinds..............................................   33
Crude:
Fats....................................................................     105
Materials, not enumerated.............................................. 343a
Oils, cod-liver and other medicinal, not refined; glycerin, olein, stearin,
and spermaceti, crude; other crude oils...............................     105
Crystal:
And glass imitating.....................................................       9
Cut, engraved or gilt..............................                             9
In statuettes, flower stands and vases, and similar articles for toilet purposes and house decoration............................................      12
Plate.                                                                         10
Spectacles and watch glasses, imitations precious or fine stones..........    12
Tinned, silvered, or coated with other metals............................     11
Curagoa straw, hats of.................................................      334
Cutlery of all kinds..........................................................    50
Cuttings of iron or steel....................................................      78
D.
Deals:
Fine wood..............................................   190
Ordinary wood...................................................   189
Demijohns................................................               8
Dextrin.....................................................................  111




INDEX    TO  PUERTO     RICAN   TARIFF.                 223
Paragraph.
Diligences..................................................................  252
Disks, signal................................................................  40
Dovetailed  wood............................................................  189
Dragees, medicinal..... —....... 102
Drawers, knitted goods:
Cotton.................................................................  125
Linen, hemp, etc........................................................  141
W ool......................................................    159
Drawings...................................................................  180
Drugs, simple............................................................... 80-87
Dyes:
Artificial................................................................. 91
Natural-................................................................. 90
Dynamo-electric machines................................................  248
E.
Earthenware:
Bottles to contain beer, etc..............................................  18
Household and kitchen utensils..........................................  18
Earths employed in manufacture and arts-cement, lime, and gypsum.......       3
Eggs.............................................................  273
Electric:
Dynamo machines.-................................................ 248
Insulators..............................................................  8
Lamps, incandescent....................................................  13
Lighting, carbons prepared for..........................................  113
M otors..................................................................  248
Enamel.....................................................................  12
Engine:
M arine.................................................................  248
Marine ------------------—.          -----------------------            243
Traction................................................................  245
Engravings...........................................................-....... 180
Esparto:
Hats  of.................................................................  335
Manufactured..........................................................  202
Raw, and common wares of.............................................   201
Essences...-........................ --- —--- -------- ---- ----  109
Explosives....................... ---........ —.......... —........... —.... —......... ------— 114
Extracts:
Aloes...................................................................  82
Archil, logwood, and other dyeing extracts........................        91
Camphor, licorice, and other similar vegetable juices.....................  82
F.
Faience:
Hollow  ware or dishes of...................................................  19
Statuettes, etc.-...................... --- ---..-..................... 21
Fans....................................................................... 317
Fats, animal and crude.....................................................  10
Feathers:
Dusters. ---..-. —          —. --- —------— *                            229
Dusters.................................................................  228
Ornamental. --- —------------------— * --- —---------------------         -228
Other. ----. —..-. —...-. ---. ---**** —**-**-* —* —**-*-**                229
Other...................................................................
Feculae:
For industrial uses...................................................... 111
For soups and alimentary purposes......................................   10




224                  INDEX TO PUERTO RICAN TARIFF.
Felts:                                                                      Paragraph.
Hats of.-............................................................ 337, 338
Samples of-..............................................................     351
Tarred or coated with pitch.............  -................      325
W oolen.................................................................     162
Hats of.......................-......................................  337
Fencing:
Iron or steel.-...........................................................   43
W ood...................................................................     193
Fertilizers, natural manures -.....-.-.. ---....-...-....... --- —........ ---..  344
Fiber, vegetable....................-........................................     133
Cordage and ropemakers' wares of.-.....................................      135
Raw, hackled, or tow....-................................................     132
Twisted yarns, prepared for spinning -...........-.............   134
Fifes.......................................................................     234
Figured silk..........................................-..... 168,170,172
Figures, wax, for public entertainment, imported temporarily................      347
Filings, iron................................................................     78
Fine art, works of...-........................................................  354
Firearms                                                                     -- 50, 51
Firearms, unprohibited, cartridges for.......................................    324
Fire clay, articles of.........................................................    14
Firewood..................................................................     199
Fish:
Fresh, salted, smoked, or marinated, herring, mackerel, or salmon.........   271
Preserved in oil or otherwise.......... —.................            291
Salt cod and stockfish.-..................................................   268
Fish plates, wrought-iron or steel........ —................          36
Flannels.....-...............................................................    152
Flasks, filled with brandy and all compound spirits not specially mentioned..     297
Flax:
Raw, hackled, and tow.................................................  132
Seed...................................................................  288
Flock wool........................................................... 155,156, 157
Flooring  wood..............................................................   189
Floss silk:
Knitted stuffs of............................................         171
Lace tulles of...........................................................    172
Spun or twisted.........................................................     164
Tissues of..............................................................    167
Tulles  of...............................................................   172
Flour:
Corn....................................................................      277
Oats....................................................................  277
Pulse...................................................................     282
Rice....................................................................      277
W heat..................................................................     277
Flower stands:
Fine clay, faience, stoneware, porcelain, or bisque.......................      21
Glass and crystal.......................................................       12
Flowers, artificial...........................................................     328
Flutes.....................................................................      234
Fodder....................................................................      290
Foil, tin....................................................................     74
Fruits:
Dried.................................... -285




INDEX TO PUERTO RICAN TARIFF.             225
Fruits-Continued.                                    Paragraph.
Fresh............   -............................ 283
Preserved -................................... 293
Fuel, vegetable-....-..-.....-..-..................................... 199
Furniture:
Bent wood..-.....-..........-.....-...............................196
Fine wood manufactured into...-......-.-.....-................... 195
Springs....-......................     43
Used, of persons coming to settle in the island...........................  350
Wood of any kind manufactured into.............-........... 198
Fuses, miners'......................-.             114
G.
Galloons:
Cotton.-......-....... 131
Linen........-....-......-....      146
Wool......-.............................................................  163
Game, small -........................................................-....... 257
Games..-...................................................-..................  331
Garden produce, fresh..... -.................................................  278
Garrafones....-.. —....... --- —---- ------ -- - - -- ----- ------- -  8
Gas motors..-......................................................-......... 243
Gasoline............ — -—.. —. --- —--—... ---... --- —-------------  6
Gelatin...................................................................... — 112
Genista:
Manufactured... —. ----. --- —---------- --- ----------------  202
Raw..................................................-..................  201
Ginger ale.......-...........................................................  362
Glass:
Cut, engraved, or gilt..-....9..................9
12
Enam el......... -........- - - ---—. - ---—.. --- * --- — -----------— " *-* --- —--
Imitating crystal..-... —............ ----... - ----—.*. - --------- — * --- -.  9
Imitations, precious or fine stones.......-..... —....... ---.. --- —-----  12
In statuettes, flower stands, etc..............-..-..-.... ---12 --- —--
M irrors..................................................................  11
Mirrors ---                              ~~~~~~~~~11
Tinned, silvered, or coated with other metals.... —... ---.....-...-. —.  11
Spectacle or watch glasses.............. —.-.- -....... ---. --- —--  12
W indow................................................................  10
Window ---                                ~~~~~~~~~10
8
Glassware, common or ordinary hollow.......................... — -8....
Glazed  cardboard...........................................................  85
Gloves:
Cotton.-~~~~~~~~~~~~ ---~~~123
Cotton.................................................................. 
141
Linen..............................
Skin ---~~~~~~~~~~~~~~~~218
Skin...-................-.......-........................ --- —--------  2
r^~~~~~~~~~~~~~~~-i...............
159
Gluc ose...... —.................... --- -— 11 --- —--------------- --- - - - -
Glues ---~~~~~~~~~~~~~~~~~112
Glycerin -.............................. --- —— * --- —---— 1
105
Glycerin.........................................................
Goats.. -- ----------------------------------------— 2091
Goa ts..........................................
Goatskins —...2..................
Gold: 
Chloride of...... -1...0............
In  bars................................................................ 
In jewelry  or goldsmiths' wares.........................................
S. Doe. 254-15




226                  INDEX TO PUERTO RICAN TARIFF.
Gold-Continued.                                                             Paragraph.
Wrought in articles, other, of all kinds..................................  23
Watches.................................................................  236
Grates for furnaces, cast-iron................................................    29
Guano " bast," hats of......................................................     334
Guitars...........                                                       234
Gums..................................................................      81
Gunpowder..................................................................  114
Gutta-percha:
Manufactured..........................................................       330
Raw or melted...........................................................   81
Gypsum:
Employed in manufactures and arts....................................          3
Manufactured..........................................................  4
H.
H air.......................................................................    147
Cloth  of..............................................................  155-158
Human, manufactured......................                                    323
VegetableW ares of............................................................    201
Manufactured......................................................   202
Hairpins......................-...........-....... —... —......-.-.    49
Ham........................................................................  262
Handcarts..................................................................     256
Harmoniums................................................................  233
Harness makers' wares.....................          226
H arps......................................................................    234
Hatchets for agricultural purposes..........................................     359
Hats:
Cashmere...............................................................      338
Cloth...................................................................    338
Esparto.......-..........................................................    335
Guano  "bast"..........................................................     334
Felt..................................................................    337,338
Felt, woolen...........................................................    337
For ladies or children...................................................     339
H air....................................................................     338
"'  Jipijapa".............................................................    336
Leghorn or Indian straw................................................       335
Plush...................................................................      338
Satin...................................................................      338
Silk....................................................................      338
Straw or guano "bast.................................................  334
Of Cura  oa..........................................................  334
Rice................................................................    335
Velvet...................................................................    338
"Yarey"................................................................      335
Heading...................................................................  191
Heifers.....................................................................  206
Hemp:
Carpets of..............................................................    144
Cordage and rope makers' wares of......................................      135
Knitted goods of........................................................     141
Plushes..........................................       140




INDEX    TO   PUERTO     RICAN    TARIFF.                  227
Henip-Continued.                                                           Paragraph.
Raw, hackled, or tow...................................................     132
Tissues of..............................................................  136-146
Trimmings of -..................-...................       146
Twine or rope yarn and cord of..........................................    135
Velvets............................................................   140
Heniquen:
Cordage and rope makers' wares of.....................................      135
Twisted yarns and fibers of, prepared for spinning, not otherwise provided
for.................................................................  134
Herring, pickled............................................................  269
Hides:
Bronzed................................................................  217
Curried, dyed or not............................................            215
Embossed, engraved, etc..-.....................................-...... 216
Gilt....................................................................  217
Green...................................................................  212
TannedW ith  hair..........................................................  213
W ithout the hair.................................................2...  14
Varnished, etc..........................................................  216
High reliefs of fine clay, falence, stoneware, porcelain, or bisque.............  21
Hoes for agricultural purposes.-........................................ -----—..... --- —  359
Hogsheads, wood cut for....................................................     192
Hollow ware:
Clay..... --- —----—.....-. --- —                                             18
Faience...............................................................  19
Porcelain -....................................................... --- —------ --  20
Stoneware.-..... --- —------------                            18
Honey........................................................ --- —------------------—...... 312
Hooks...................................................................... 49
Hoops, wood.............................................................. 191
Wrought iron or steel..-................................................. --- —-----  34
Horn, also compositions imitating......................................... 320
Horsehair................................................................   147
Tissues of.............. —..... —................ --- —--—....-. --- ——... —...................- 158
Horses........................................................            203
243
Hot-air motors....-2....4... —. ---.-.- --------   ---------     --------- -   -
Hydraulic motors...........................................................43
Cranes-...............-......-...-..-. —.-. —246
Hydrochloric acid......................................                 95
Hyposulphite of soda..-..................................................... 98
I.
Implements and tools.......................................................     4
Incandescent electric lamps...-........................................... 13
Indigo.....................................................................      90
Ingots:
Aluminum, and alloys having for a basis this metal.....................-     68
Lead, as well as its alloys...............................................
Nickel, and alloys having for a basis this metal..........................
Steel --- —-------                                                      -       932
Tin and alloys thereof...................................................
Zinc, as well as its alloys................................................
Inks, writing, drawing, or printing........................................
Inorganic acids....................................-.....




228                  INDEX    TO   PUERTO      RICAN    TARIFF.
Paragraph.
Inorganic salts..............................................................    98
Instruments, surgical........................................                       49
Insulators, electric..........................................................     8
Iodine.......................................................................  94
Iron, cast:
Articles not coated or ornamented with another metal or porcelain, neither
polished nor turned...................................................  29
Articles of all kinds not coated or ornamented with another metal or porcelain, polished or turned...............................................     30
Articles of all kinds, enameled, gilt, tinned, or coated or ornamented with
other metals or porcelain..............................................   31
Bars....................................................................  29
Beams..................................................................  29
Boxes, lubricating.. —..-..................................................  29
Columns................................................................  29
Grates for furnaces......................................................      29
Plates..................................................................  29
Pipes...................................................................  29
Pigs.....................................................................  28
Iron or steel, wrought:
Anchors................................................................  40
Anvils..................................................................  41
ArmsFire..........................................        51
Portable, barrels, unfinished, for....................................     51
Side...............................................................  50
Sm all...............................................................  51
Articles not specially mentionedCommon......................................     53
Fine................................................................  54
Arts, fine tools and implements for, of crucible steel...........-...........  44
AxlesBent......................       -..........................................  36
Straight................................................           36
Bands of polished hoop iron................-............................       34
Barbed wire (fencing)..................................................        43
Barrels, unfinished, for portable arms............-........................    51
Bars of all kindsFine crucible steel..-................................................     33
Wrought iron or steel, rolled............-............................     33
Beams, wrought iron or steel, rolled...........................-...........    33
Bolts...................................................................  45
Boxes, lubricating................ —........ ----..-......-.....-... ---..      36
Brads..................................................................  46
Brass, sheet, pipes covered with............    -.............................  37
Breech-loading firearms and detached parts thereof...-...-.....-    -—...     51
Buckles................................................................      47
Cables........................  -..........................................  43
Cast in piecesFine..-.............................................................       36
Rough..............................................................        35
Chains, for vessels or machines..........................................      40
Chairs, cast iu pieces, finished...........................................     36
Clasp  nails..............................................................     46




INDEX TO PUERTO RICAN TARIFF.                                 229
Iron and steel, wrought-Continued.                                             Paragraph.
Clock works, pieces of........................................... 
Cold-rolled sheets........3..............................                         34
Corrugated sheets.........34
Crochet hooks...........................................    49
Cranks...............................................                          36
Crucible steelBars of. -33
Fine tools and implements of......................................           44
Disks, signal -—......... -... -....-..........................40
Fencing (barbed wire)................................................            43
Fine tools and implements for arts, etc................................   44
Firearms.........................................51
Fish plates.................................36
Furniture springs.......................................................         43
Galvanized sheets.........................................34
Galvanized wire...........................................38
Gauze, wire...........................................................           42
Hairpins.....................49
looks..............................................................      49
Hoops..................................................................      33
Hoop iron..............................................................      34
Polished, bands of..................................................         34
Implements and tools................................................ 44,356
Iron, soft or wrought, in ingots or "tochos"............................         32
Ingots, steel in..............32
Instruments, surgical...............................................   49
Lubricating boxes.......................................................  36
Manufactures of tin plate...............................................  52
Moorings..............................................................         40
Muzzle-loading guns, and detached parts thereof........................ 51
Nails...................................................................        46
Clasp..............................................................          46
Needles.................................................................          48
Netting................................................................ 43
Nuts-..................................................................... 45
Pens.................................................................      48
Perforated sheets composed of bars or bars and sheets....................  34
Pieces, large, in, composed of bars or bars and sheets fastened by means
of rivets or screws; the same unriveted, perforated, or cut to measure..        39
Pins....................................................................          48
Pipes...................................................................         37
Pistols --—.................................................................. 51
Polished sheets.........................................................         34
Rails...................................................................        33
Revolvers, also detached pieces...........................................       51
Rivets..                                                       45
Rods...................................................................         33
Scissors, tailors'.........................................................      50
Screws.................................................................   45
Shavings...............................................................          78
Sheets, rolled............................-.    34
Side arms, and pieces for same...........................................   50
Signal disks............................................................ 40
Sleepers.................................................................       36




230                 INDEX TO PUERTO RICAN TARIFF.
Iron and steel, wrought-Continued.
Springs-                                                               Paragraph.
Cast in pieces, finished, for railways and tramways..................    36
Other than for railways and tramways.........................        36
Furniture...........................................................     43
Surgical instruments...........................-........................   49
Switches...............................................................  40
Tacks..................................................................     45
Tires....................................................................  33
Tinned  sheets...........................................................    34
Tin  plate...............................................................  34
Manufactures of....................................................  52
Tools and implements:
Agricultural purposes................................................  359
For arts, trades, and professions.....................................   44
W ashers............................................................*.   4.5
W heels.................................................................     36
WireGalvanized  or not.................................................    38
Gauze.............................-......................                42
Iron, sulphate  of...........................................................  98
Instruments:
Metal, of 6 pistons or more..............................................   234
Musical, other..........................................................    235
Portable, imported in luggage..........................................     356
Scientific, for use of schools.............................................  361
Wind, detached parts for................................................    234
Intestines, dried............................................................   230
Ivory.......................................................................  319
And compositions of....................................................     320
J.
Jasper..............................1........................................    1
Jerked  beef.................................................................  263
Jerseys:
Linen..................................................................  141
W ool...................................................................    159
Jewelry..................................................................  22,25
Jewels, used, imported in luggage...........................................    356
Jet.........................................................................     319
And compositions imitating........................................           320
Joiners' wares of common wood..............................................     194
Jute:
Carpets of..............................................................    144
Cordage and rope makers' wares of......................................     135
Plushes of..............................................................   140
Raw, hackled, or tow...................................................     132
Tissues of......................................................  136-146
Twisted yarns and fibers of..............................................   134
K.
Kid  skins.....................................................................  215
Knitted goods:
Cotton.................................................................    125




INDEX TO PUERTO RICAN TARIFF.                                  231
Knitted goods-Continued.                                                        Paragraph.
Linen..................................................................        141
W ool...................................................................  159
Knives.....................................................................           359
Cane...................................................................        359
L.
Labels.....:.................................................................  179
For tobacco and other purposes -....80............................  1
Lace:
Cotton................................................................   129
Linen..................................................................      143
Tulles for borders and blondes, of silk or floss silk.......................      172
Lambskins.................................................................        215
Lamps:
Incandescent electric....................................................           13
Wicks for.......................................               130
Lard.......................................................................           259
Latticework................................................................     193
Lead and alloys of:
Articles................................................................       77
Bars, sheets, pipes, and wire.............................................         73
In lumps or ingots..................... —.................................         70
Lead pencils.......................                                                    88
Leather:
Cases  of................................................................        327
Chamois................................................................            217
Cut out for boots and shoes and other articles...........................        216
Hat boxes..............................................................           226
Other manufactures.....................................................          227
Traveling bags.........................................................           226
Valises.................................................................          226
Licorice, extract of..........................................................         82
Lime.......................................................................         3
Chloride of.............................................................           98
Phosphates and superphosphates of......................................  98
Linen:
Bed, used, imported in luggage..........................................          356
Knitted goods.............................................................  141
Plushes of..............................................................  140
Table, used, imported in luggage........................................          356
Tissues of............................................................ 136,136b
Trimmings of.. —................-............  -.......... ----           146
Velvets of.........       —...................................            140
Liqueurs...................................................................           299
Liquid carbonic acid..............-.................             96
Liquors, malt...............................................................   301
Lithographs used as labels.................................................  180
Locomotives.-......................-.................-..........-.........-  245
Logs, fine wood.............................................................     190
Logwood, extract of.........................................................           91
Lubricating boxes:
Cast-iron...............................................................   29
Wrought-iron or steel.................................................. 
Luggage...................................................................           357




232                  INDEX TO PUERTO RICAN TARIFF.
M.
Paragraph.
Machetes, for agricultural purposes..........................................       359
Machinery:
Agricultural...................                                     241
For making sugar and ~randy.-....................... 240
Machines:
Dynamo-electric.......................................................      248
Of copper and alloys....................................................        247
Other..................................................................      251
Sewing.................................................................          249
Weighing.........................................................      239
Mackerel, pickeled, etc................................................  270
Madder...................................................................           90
Magnesia:
Carbonate of...........................................................          98
Sulphate of....................................................        98
Malt liquors................................................................        301
Mandolins.................................................................     234
Manures, natural...........................................................  344
Maps...180
For the use of schools........ 361
Marble...1
Mares....................................................   203
Marine engines...............~..................................................... 243
Matches.................................................         329
Meat in brine...............................................................   258
Medicinal dragees...................                                                102
Oils......                                                                      105
Meerschaum, and compositions imitating                                               320
Mercury.....                                                                         67
Metal instruments, of 6 pistons or more..................................            234
Metals not specially mentioned and alloys of:
Articles...77
Bars, etc..............................................................     73
Ingots..................................................................      70
Mineral:
Oils....................................................................         6
Pitch...................................................................         365
Waters                                                                           362
W aters.................................................................       362
Wax.......................................  106
Mineralogy, specimens and collections of, for public museums, schools, academies, and scientific and artistic corporations.............................       349
Miners' fuses................................................................       114
Mirrors.....................................................................       11
Molasses....................................................................         313
Moss, natural...............................................................        345
Motors, electric.............................................................       248
Mother-of-pearl.............................................................        319
And compositions imitating.................................    320
Motors, hydraulic, petroleum, gas, and hot or compressed air...........    243
Steam..................................................................        242
M ules......................................................................       204
Musical instruments...................................................... 232-235
Other..............................................................     235
Mustard...............................................................              294
Mutton, fresh............... 264




INDEX TO PUERTO RICAN TARIFF.                                233
N.
Nails:                                                                       Paragraph.
Copper.................................................................  63
Iron  or steel...........................................................      46
National products returned from foreign exhibitions........................    346
Natural mineral waters.....................................................   362
Needles.....................................................................         48
Nickel, and alloys of:
Articles of all kinds....................................................       75
In bars, sheets, pipes, and wire.........................................    71
'In lumps or ingots......................................................       68
Nitrate of potash and soda.........................................            98
Nitric acid...-.............................................................. --- —.  95
Numismatical objects for public museums, academies, and scientific and artistic
corporations..............................................................  353
Nutmegs.......................................-.........................     304
Nuts, iron or steel... ---........-.............................................-  45
0.
Oats...........-....................................................... —.  276
Ochers...................................................................   87
Oilcloths..................................................................  326
Oil paintings................................................................    333
Oils:
Artificial colors prepared in..............................88
Benzine................................................................   6
Cod-liver..............................................................   105
Crude, derived from schists.......-......-............            336
Crude, other.............................................................  10
Gasoline................................................................  1
Medicinal, not refined, other............................................10
Mineral, other, rectified or refined, intended for illumination.............     6
Mineral, not specially mentioned6 --------------—.... ---                       10
Palm................................................................... 
Palm —104
Olive.....................,............................................. 
295
Petroleum, crude natural...............................6..................        6
Rectified or refined, intended for illumination......................... 
Oleaginous seeds..................................................... --- —- --
Oleic  acid...................................................................
Olein..............................................................           105
Oleographs, used as labels..................................................       180
Oleonaphtha-....-.....-. —.*-              -* --- —— * ---"-*-*                    366
Omnibuses..................................................................2 2
O  nion s...................................................................... 280
Opium...................................................................Ore  s........................................................................ 
Organic:
Acids, other................9.......................................6
Salts...................................................................
Organs...*............................................ 2
Ornaments, all kinds except gold and silver..........-.......................18
Osiers.  *..-............ -* 202
Cases o-f...C... ----... —..* --- —,.. -* —'-**-         "..             s327
Manufactured into articles of all kinds, not specifically mentioned.......       2
Oxalates..........................*...........................................




234                  INDEX TO PUERTO RICAN TARIFF.
Paragraph.
Oxalic  acid.................................................................  96
Oxen.......-......................-.... —............................... ~206
Oxides and oxybydrates of ammoniac, potash, and other caustic and barilla
alkalies...................................................................  97
Oysters.....................................................................  272
P.
Packing paper, common...............................................-......  182
Paintings, oil...............................................................  333
Palm..................0....................................................  201
Manufactures of....................................................... 202
Oil..................................................     104
Palmetic acid..............................................................   96
Panoramas, for public entertainment, imported temporarily..................  347
Paper:
Blotting................................................................  182
Cardboard..............................................................     185
Endless or in sheetsFor printing purposes..............................................  176
For wrapping purposes................................    177
Glass or  sand...........................................................  82
Other, not specially mentioned..............................   184
Packing, common.......................................................       183
Pasteboard........................................................... 185, 186
Printed matter........................................................ 179, 180
Pulp........         --........................................ —...        175
Sand or glass...........................................................     182
Sheets, for writing......................................................    178
Thin, for packing fruit..................................................    183
W all...................................................................    181
Paraffin:
Articles of..............................................................   107
In  lumps................................................................    106
Parasols....................................................................     332
Sticks for...............................................................    321
Parchment..................................................................       217
"Pardas" (gray blankets)..................................................       153
Parrots.....................................................................      210
Paste.......................................................................    187
Artificial colors of metallic bases prepared in............................   88
Other artificial colors in.................................................   89
Pasteboard:
In sheets..............................................................     185
Manufactures of........................................................      186
Pastes, for alimentary purposes..............................................    310
Patent leather:
Boots of...............................................................   222
Shoes of................................................................   220
Paving stone................................................................   358
P ase.......................................................................     279
Pelts.......................................................................    211
Pencils, lead or colored................................................    88
Pens, copper...............................................................     64
Pepper.....................................................................     304
Perfumery....................................................................     109




INDEX TO PUERTO RICAN TARIFF.                                  235
Paragraph.
Personal use, articles of.....................................................       356
Petroleum:
Crude.................................................     366
Motor..........................................................    243
Rectified or refined, for illumination.....................................         6
Pharmaceutical products.................................................. 94-103
Not specially mentioned......................................    103
Phosphorus...............................................................-       94
Photographs.............................................................         180
Pianos                                                                                 232
Pictures, used as labels and wrappers........................................         180
Pig iron. (See Iron.)
Pigs.................................                                                 207
Sucking................................................................    208
Pills.................................                                                102
Pins:
Copper...........................................                                 64
Iron................                                                              48
Pipes:
Aluminum..............................................................       71
Cast-iron....................                             29
Copper.................................................................    62
Lead, zinc, and other......................................            73
Nickel..............................................................                71
Wrought iron or steel..............................................      37
Piques.................................................................... 122
Pistols.....-................................................... --- —. —.........  51
Pita:
Cordage and rope makers' wares of......................................           135
Raw, hackled, or tow................................................... 132
Twisted yarns and fibers of..........................................      134
Pitch...8....................................................................   81
Mineral.........................                                                 365
Planed wood................................................................  189
Plants, natural............................................................     3 5
Plates:
Copper.................................................................  62
Copper.-62
Cast ironD.............-.......       ------     -----------    --    29
Platinum:
In articles, other, of all kinds...........................................  23
In ingots............................................................... --- — -- -----  26
In jewelry or goldsmiths' wares.........................................
Plows......................................................................    9
Plush:
Hats of-...-...................                                      33
H atst of.................................................................
Of linen, jute, etc.......................................................
Of wool................................................................ 
Tissues, three-ply.......................................................
Porcelain:
Hollow ware or dishes of........20.................................      2
Statnettes, etc.............................................2...........
Pork:
Brine or salt..-............ —........................................... --- -- --  258
Fresh........ ---.. —..... --- —---          -—............................................ 4




b6 6                 INDEX TO PUERTO RICAN TARIFF.
Potash:                                                                        Paragraph.
Chlorate of..............................................................  98
Nitrate of.....................                            98
Oxides and oxyhydrates of.............................................. — 97
Sulphate  of.............................................................         98
Potassium, chloride of.                                                               98
Potatoes.......................................................     281
Poultry........................................                             257
Powder:
Artificial colors of metallic bases in......................................     88
Other artificial colors in................................................  89
Tobacco in...................     342
Preserves, alimentary, not specially mentioned...............................       294
Primers, for firearms........................................................       324
Prints......................................................................        180
Products, garden...........................................................         278
Public entertainment, objects for................................      347
Pulp, paper..............................................................    175
Pulse:
Flour  of................................................................        282
Pickled or preserved..................................      292
Pumps, steam..............................................................     243
Q.
Quinine, sulphate and bisulphate of.........................................         360
R.
Rails, steel.................................................................    33
Railway:
Axles, straight, wrought iron, or steel-.................................        36
Carriages...............................................................        253
Chains, for vessels or machines..........................................        40
Chairs, wrought iron or steel............................................        36
Fish plates, wrought iron or steel........................................  36
Locomotives..............................................................       245
Lubricating boxesCast iron..........................................................  29
Wrought iron or steel...............................................         36
Rails, wrought iron or steel.............................................        33
Signal disks............................................................         40
Sleepers, wrought iron or steel..............................     36
Springs, for railways and tramways................................               36
Switches...............................................................           40
Turntables..........................................................      246
Wheels, wrought iron or steel...........................................          36
Rafters.....................................................................        189
Ramie:
Raw, hackled, or tow..................                                           132
Tissues of.......................................................... 136,136 a
Trimmings of............................................................        146
Re            eptacles                                                              348
Receptacless..*....................................................0......           348
Revolvers —.........                                                                 51
Resins....................................................................            81
Ribbons:
Cotton..................................................   131




INDEX TO PUERTO RICAN TARIFF.                                  237
Ribbons-Continued.                                                              Paragraph.
Linen..................................................................          146
Wool...................................................................          163
Rice........................................................................          274
Flour..................................................................          277
Riding boots.................................. 2..............................        224
Rivets......................' 45
Rods, of wrought iron or steel...............................................  33
Root beer...................................................................         362
Roots, for dyeing...........................................................          90
Rope and cordage and rope makers' wares.135
Round wood                                                                             189
Rou~n  wood...............................................................      18
Rum..........                                               297
Rushes.............................................................                  201
Manufactured..........................................................      202
Rye........................................................................          276
S.
Saccharine.............................................................             316
Saddlery wares -------------------------------                                         226
Safflower.............................................................                302
Saffron.............................................................                  302
Salmon, canned, etc                                                                    271
Salt, common........................................................        98
Salt beef....................................................        258
Cod....................                             268
Salts:
And alkaloids.......................... 100
Inorganic..............                                                           98
Of ammoniac, other....................................................            98
Of copper..........................................                       98
Organic........................... 99
Salvage, from wrecked vessels..............................................         256a
Samples:
Felt, wall paper and tissues.........        351
Trimmings.............................................................  352
Sandals........*225
Sandals.....................................................................          225
Satin,bhats of      --..                                     3
Satnbucesof.......................... 23384
Sauces......................................................................          294
Scales, copper............................................................      55
Crude oils derived from..................               366
Schists     f     o     r     --—..............................................................
Scissors, tailors'.................,w50
Crude oils derived fro...............................................  79
Scientific instruments for use of schools, e................................................... 5
Scissoulptures'............................................  50
Seeds.....2......... 7289
45
Oleaginous......8
Scews..................................................................... 29
Shavigs of iron or steel...................................8
287-289
Sheep..................2...........09....
80
Oleaigmcinous............................................................
249
Shevings machirneoste.................................................
78
Sheep......................................................................
215
Sheepskins (basils).....2...........1
Sheets:
Aluminum and nickel................................................... 71




238                 INDEX    TO   PUERTO     TICAN   TARIFF.
Sheets-Continued.                                                         Paragraph.
Lead, zinc, and other metals............................................   73
Tin....................................................................    72
Wrought-iron or steel, rolled............................................   34
Shellfish:
Dried  or fresh..........................................................  272
Preserved in oil or otherwise............................................  291
Shipbuilding, timber for....................................................   189
Shoes:
Cowhide...............................................................     219
Other fancy leathers....................................................  223
Patent and similar leathers.............................................  220
Shooks.....................................................................  191
Signal disks................................................................   40
Silk and floss silk:
Hats  of.................................................................  338
Knitted  stuffs..........................................................  171
Lace tulles for borders and blondes.....................................   173
On  reels................................................................  165
Spun  or twisted........................................................  164
Tissues of............................................................  166-170
Trimmings.............................................................   174
Tulles..................................................................   172
Silver:
Chloride of.............................................................   100
Coins...................................................................   355
In ingots, bars, plates, sheets, or powder................................  24
Jewelry or wares of.....................................................    25
W atches................................................................   236
Silversmiths' wares, others, of all kinds....................................    26
Singing  birds...............................................................  210
Siphons....................................................................     8
Skins:
Curried, dyed or not....................................................   215
Gilt or bronzed.........................................................  217
Gloves of.................................................  218
Green or not tanned.....................................................  212
Varnished, etc., or embossed............................................   216
Slabs:
Clay...................-................................................  16
Glass or crystal.........................................................  10
Marble, jasper, or alabaster..............................................   1
Sleepers....................................................................    36
Snuff.......................................................................  342
Soap, common..............................................................   108
Socks:
Cotton.................................................................   125
Linen..................................................................   141
W ool..................................................................   159
Soda:
Chlorate  of.............................................................   98
Hyposulphite of........................................................  98
Nitrate of......................................................  98
Sulphate of..............................................................   98
Sodium, chloride of (common salt)........................................................  98




INDEX TO PUERTO RICAN TARIFF.                     239
Paragraph.
Specimens and  collections...................................................  349
Spermaceti..................................................................  105
Spirits of turpentine............      -..........................................  81
Springs:
Furniture..............................................................  43
W rought-iron  or steel...................................................  36
Spun  silk............................................................  164
Starch, for industrial uses...................................................  111
Stationary  steam  motors....................................................   242
Statuettes:
Fine clay, faience, stoneware, porcelain, and bisque. —..................... 21
Glass and crystal.-.................................................-.... 12
Gypsum........................................................... 4
Staves............................................. —. 188
Steam   motors, stationary....................................................  242
Pumps..... —...-............ --- —------.... ----.  243
Stearic acid.............. --- —----—................ --         96
Stearin... --- —-—........ ----..................... 105
Articles  of..............................................................  107
Steel (see Iron or steel):
CrucibleBars  of.............................................................  33
Fine tools and implements of...................... --- —...... —.  44
In ingots................... --- —--------....... —.............. --- —------  32
Sticks for umbrellas and parasols, and walking sticks........................   321
Stockfish.-.........-...................... --- —----------—... ----..  268
Stockings:
Cotton.................................................................  125
Linen. —.................... -----— 159
W ool...................................................................  159
Stone, unwrought, for paving purposes..............................-.......  358
Stoneware:
Hollow  ware of........................................................   18
Slabs or conduits of....................................................  16
Statuettes, etc., of.......................................................  21
Straw:
Fine..................... —............................... —.......... ----.  201
Manufactured into articles of all kinds not specially mentioned......  202
Hats  of..............................................................  334-336
Sucking  pigs...............................................................  208
Sugar:
Bags............................................................ 13
Machinery for making....-..................................... --- — --
314
Raw.........................................................  314
Refined..................................... 31............................
Refined —.-. ---.-* ----o315
Sulphates of:
Ammoniac, iron, and magnesia -----......................................... 9
Potash ----.. —          -. —.. — —. —. —. —98
Potash.................................................................  98
Quinine................................................................  360
Soda...................................................................  98
Sulphur....................................................................  94
Sulphuric acid..............-....95
Superphosphates of lime................................................-...  9
Surgical instruments........................................................  49




240                 INDEX TO PUERTO RICAN TARIFF&
Paragraph.
Swanskin....................................................................    150
Sweetmeats................................................................. 309
Switehes...................................................................    40
T.
Table:
Clocks, works for....................................................... 238
CoversCotton............................................................. 129
Linen............................................................... 145
Wnool...............................................................    161
Wool — 161
Linen, used, imported in luggage........................................    356
Service, used, imported in luggage......................................    356
Tacks;
Copper.-............................-................... 63
Iron  or steel............................................................   45
Tallow.....................................................................    260
Tan  bark...................................................................   83
Tapestry, tissues calledCotton..................................................................   129
Linen..................................................................    145
W ool...................................................................  161
Tar.......... —............................................................... 365
Tarpaulins................................... -325
Tartaric  acid...............................................................   96
Tartrates.............................................................           99
" Tasajo" (jerked beef).....................................................    263
Tea.........................................................................    306
Theaters, portable, imported temporarily....................................    347
Theatrical costumes, used, imported in luggage.............................. 356
Thread, cotton..............................................................  116
Tiles:
Ceramic, of all kinds and glazed roofing.................................    17
Roofing, of clay, not glazed, for building purposes........................-  15
Timber, for ships............................................................   189
Timothy.....................................................................    289
Tin and alloys of:
Articles of  all kinds...................................................  76
Bars, sheets, pipes, and wire.............................................   72
Britannia metal...........................-..............................   76
Leaves (tin foil) and capsules for bottles................................   74
Lumps or ingots........................................................      69
Tin plate:
Rolled, wrought-iron, or steel...........................................   34
Manufactures of........................................................      52
Tinned  sheets, rolled, wrought-iron, or steel.................................  34
Tires.......................................................................    33
Tissues:
CottonCarded.............................................................    123
For counterpanes...................................................     121
Plain............................................................  117,118
Printed........................................................  117a, 118a
Twilled or figured............................................... 119,120
Printed........................................................ 119a, 120a




INDEX    TO   PUERTO     RICAN    TARIFF.                  241
Tissues-Continued.                                                         Paragraph.
Cotton-Continued.
Tapestry.........................................................
Tapestry-129, 145
Three-ply  plush.....................................................   124
Velvety...........................................................-.  124
Of bristle or horsehair..................................................  158
Of hemp, linen, ramie, jute, or other vegetable fibers not specially mentioned --- ---------...... —.......   136
Tapestry, of wool........................................................  161
Samples of........................................................  351
Tobacco:
Cigars, cigarettes, and cheroots of all kinds..............................  342
In cakes, so-called " breva," or in carrots................................  342
Leaf..........................................................  342
In powder or snuff, or otherwise manufactured..........................  342
"Tobar," flowers of.........................................................  302
Toilet objects, used, imported in luggage...................................  356
Tools and implements, for arts, etc............................................  44
Portable, used, imported in luggage.....................................    356
Tortoise shell.............. -------- -   -..............................................  319
And compositions imitating.............................................  320
Tow, tarred or coated with pitch..........................-..................  325
Toys, other than those of tortoise shell, ivory, mother-of-pearl, gold, and silver.  331
Trained animals, for public entertainment, imported temporarily.............     347
Tramway carriages.........................................................  255
Traveling  bags.............................................................  226
Trees, natural............................................................... 245
Trimmings:
Cotton...................................................-.............     131
Hemp, jute, linen, ramie, etc......................... 146
Silk..-..................................................................  174
W ool...................................................................  163
Trinkets, except those of gold and silver....................................   318
Trolleys, miners'............................................................  254
Trucks..................................................... 246, 254
Truffles.....................................................................  29
Trunks, fine  wood...........................................................  190
Tulles:
Cotton.................................................................  126
For bordersCotton....... —....... ---...... —.................................... --- —------------------ 127
Linen..........- -............-...................... ----. ------ -  143
Silk, for borders and blondes........................................   173
142
Linen..................................................................        2
Silk 1 --- —--------                                                          172
Turntablesurnt-. --- —--- 246
Turpentine, spirits of.......................................................
Twine......................................................................     135
Twine-.-..-.-. --- —-------- —. —                                                135
' U.
Umbrellas. —. --—..-.-. --- —* --- —-* —* — 332
Umbrellas..................................................................     32
Sticks for..................................1.............................
Urns, of marble, jasper, anid alabaster.......................................
S. Doc. 254. -     16




242                  INDEX TO PUERTO RICAN TARIFF.
Paragraph.
Valises......................................................................  226
Vanilla.....................................................................    305
Vans.......................................................................     254
Varnish...................................................................     92
Vaseline...................................................................        6
Vases:
Fine clay, falence, stoneware, porcelain, or bisque...........-......21
Glass and crystal...........-...........................          12
Marble, jasper, and alabaster...............................1
Vegetable:
Fuel....................................................................   199
Hair.......................................................     201
Juices..................................................................  82
Oils..................................................................  104
Products not specially mentioned.......................................  85
W ax....................................................................   106
Velocipedes..........................................................  250
Velveteens.................................................................     124
Velvets:
H ats  of..................................................................  338
Of  linen, jute, etc.......................................................  140
Of  wool................................................................     154
Veneers, sawn  wood........................................................     190
Violins....................................................................     234
Violoncellos................................................................    234
Vessels, salvage from wrecked.............................................. 256a
W.
W agons....................................................................   256
W alking  sticks.........................................................      321
W all clocks, works  for......................................................   238
W all paper.................................................................    181
Samples  of..............................................................   351
W ashers....................................................................      45
W aste, cotton...........................................................       115
Wastes, animal, not specially mentioned....................................      231
Water, artificial colors prepared in...........................................   88
W aterproof stuffs...........................................................    341
W atches..........................................................-....   236
Glasses  for..............................................................    12
Wax:
All kinds, wrought.....................................................      107
Animal, mineral, vegetable, uuwrought...........106
Figures, for public entertainment, imported temporarily.................     347
M atches................................................................     329
Wearing apparel, used, imported in luggage.................................      356
Weighing machines.........................................................        239
Whalebone, and compositions imitating.....................................       320
W heat......................................................................     275
Flour.......................................................... 277
W heels.....................................................................  36
Whiskies............................297
Wicks for lamps and candles.......                                               130
Wind instruments................................................              234




INDEX TO PUERTO RICAN TARIFF.                    243
Wines:                                                        Paragraph.
Other...................................................................  300
Sparkling...............................................................  298
Wire:
Aluminium   or nickel....................................................  71
CopperCovered with tissues of insulating metal............................  60
Galvanized.-                    —........................................................  59
Gauze.. --- ——....................                          61
Lead, zinc, and other...       -       —................................................  73
Wrought-iron or steel (galvanized)............................... — -.......  38
Wood:
Articles of all kinds, common wood manufactured into..................  194
Battens.....................................-...............  197
Beams, ordinary  wood..................................................  189
Bent, furniture of ----        —.....-... ----..        196
BoardsFine wood, for cabinetmakers.......................................  190
Ordinary wood —.. —.......   -—....-...-............  189
Broomsticks.    —....-............-................  189
Cases of.....................-.-..........-...................  327
Wherein imported goods were packed...............................  189
Coopers' wares... ---.................-.................................. 191
Cut, for making hogsheads or casks for sugar or molasses................  192
DealsOrdinary wood...-.....-..........  '.....-.....-.... -  189
Fine  wood................................*.  190
Fencing....-.....-.........-.. ---.......... 193
Fine wood, manufactured into furniture or other wares................. 195
Firewood.................... ---.....-...... — -................  199
Furniture....-..-. —.. ----..-.............. —... —. 195, 196, 198
Hoops and headings... —............-..-...................... ----.. 191
Joiners',wares........ ---..... ---.. ---. --- — --- ------------ -—..... 194
Lattic eworkod..........193........................
Matches ---------------       ----    ---------    -----------  329
Rafters, ordinary  wood.................................................  189
Matcwn     e s......................... 9...............................  190
Rounld  wood, ordlinary........ ---... ---.* —,-* —"-**-* ----**- *,* *,-   ' w189
Shooks, coopers' wares..............................................  191
Staves......- -................................................ 188
Timber for shipbuilding purposes.......................................  189
Woods, for dyeing -...,..,, ----............. ---------------— * --- —---,- 90
Wool:
Astrakhans --------- -- -- -- --- ------ -------- --- ----- -- ----  154
Baizes...................................................  158
Blankets or counterpanes..............-..,,..............     153
Carpets..- -- -------       -  ---- - ---- --—,........................,..Cloths and other tissues not specially mentioned..........-............*..  15'
Co nterpanes...................................161
Felts....-.,,,.....,.............. —...                     162
Flannels..........................................................
Galloons...............................................................




244                  INDEX TO PUERTO RICAN TARIFF.
Wool-Continued.                                                              Paragraph.
Knitted stuffsIn the piece, jerseys or drawers...........................................  159
In stockings, socks, gloves, or other small articles....................   159
"Pardas" (gray blankets)...................................                    153
Plushes...................................................    154
Raw.                                                                            148
Ribbons........-......................-                                        163
Ribbons...............................................................    163
Swanskin-............................................................  150
Table covers                                  l161
Tapest   ry s............................................................   161
Trimmings........................................                        163
Velvets...-......................                                             154 -Yarn.............................................. 149
W orks, for  clocks...........................................................     238
Y.
Yarns:
Cotton.................................................................   116
Rope..............................................  135
W ool...................................................................  149
Z.
Zinc:
In articles.......... —...-... —.. 77
In bars, sheets, pipes, and wire..........................................     73
In lumps or ingots.................-................................. ---       70
Zoology, specimens and collections of, for public museums, schools, academies,
and scientific and artistic corporations.............................   349




AMENDMENTS TO PUERTO RICAN TARIFF.
[Amendments embraced in Tariff Circulars Nos. 1 to 31, inclusive, are incorporated in the second
(this) edition.]
For 1st amendment see Tariff Circular No. 33.
For 2d amendment see Tariff Circular No. 37.
For 3d amendment see Tariff Circular No. 39.
For 4th amendment see Tariff Circular No. 47.
For 5th amendment see Tariff Circular No. 50.
For 6th amendment see Tariff Circular No. 52.
For 7th amendment see Tariff Circular No. 54.
For 8th amendment see Tariff Circular No. 56.
For 9th amendment see Tariff Circular No. 58.
For 10th amendment see Tariff Circular No. 60.
For 11th amendment see Tariff Circular No. 62.
For 12th amendment see Tariff Circular No. 64.
For 13th amendment see Tariff Circular No. 67.
For 14th amendment see Tariff Circular No. 68.
For 15th amendment see Tariff Circular No. 69.
For 16th amendment see Tariff Circular No. 79.
For 17th amendment see Tariff Circular No. 80.
For 18th amendment see Tariff Circular No. 82.
For 19th amendment see Tariff Circular No. 85.
For 20th amendment see Tariff Circular No. 86.
For 21st amendment see Tariff Circular No. 87.
For 22d amendment see Tariff Circular No. 89.
For 23d amendment see Tariff Circular No. 90.
For 24th amendment see Tariff Circular No. 94.
For 25th amendment see Tariff Circular No. 97.
For 26th amendment see Tariff Circular No. 99.
For 27th amendment see Tariff Circular No. 100.
For 28th amendment see Tariff Circular No. 101.
For 29th amendment see Tariff Circular No. 102.
For 30th amendment see Tariff Circular No. 104..
For 31st amendment see Tariff Circular No. 105.
For 32d amendment see Tariff Circular No. 106.
For 33d amendment see Tariff Circular No. 108.
For 34th amendment see Tariff Circular No. 110.
For 35th amendment see Tariff Circular No. 113.
For 36th amendment see Tariff Circular No. 115.
For 37th amendment see Tariff Circular No. 116.                    245




246


INSULAR TARIFF.


TARIFF CIRCULAR i                         WAR DEPARTMENT,
No. 33.                        Washington, January 26, 1899.
For the information and guidance of all concerned, attention is invited
to the following erratum occurring in Executive order dated January
20, 1899, providing for the circulating value of money in United States
currency in the island of Puerto Rico, published on page 45 of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico:
The last word in paragraph three of said order should be "peso"
instead of "piece."
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR )                         WAR DEPARTMENT,
No. 37.                          Washington, March 17, 1899.
By direction of the President. the "Free list," page 212 of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico, is
hereby amended by the addition thereto of the following paragraph:
367. Articles of the growth, produce, and manufacture of the island of Puerto Rico
exported to a foreign country and returned without having been advanced in value
or improved in condition by any process of manufacture or other means, and upon
which no drawback or bounty has been allowed.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR I                        WAR DEPARTMENT,
No. 39.                         ]Washington, March 22, 1899.
By direction of the President, paragraph 191, page 201, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico, is
hereby amended so as to read as follows:
191. Coopers' wares:
(a) Fitted  together, G. W., 100 kil....................................  $0.65
(b) In shooks, also hoops and headings, G. W., 100 kil..................18
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR \                        WAR DEPARTMENT,
No. 47.      1                    Washington, April 10, 1S99.
By direction of the President, paragraph 1, page 143, of the Amended
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
amended to read as follows:
1. The port of San Juan has been duly designated as the chief customs port of
Puerto Rico, and the following have been declared to be subports, viz: Ponce,
Mayaguez, Arecibo, Aguadilla, Humacao, Arroyo, and Guanica, and the officer of.




INSULAR TARIFF.


2I47


the Army duly assigned to each of said ports as collector will lave general jurisdiction of the collection of customs at such ports, respectively. Every collector stationed at a subport will make weekly reports to the collector at San Juan of all
transactions at his subport, with copies of all entries of merchandise duly certified;
and all moneys collected at subports must be deposited with the duly designated
officer, whose receipt therefor must be taken in duplicate. Any questions arising at
any subport will be referred to the collector at San Juan for his decision, from which
there shall be no appeal, except in such cases as he may refer for decision to the
Secretary of War.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOIIN,
Acting Secretary 'of W  r'.
TARIFF CIRCULAR l                            WAR DEPARTMENT,
No. 50.        ~                     Washington, April 14, 1899.
By direction of the President, the Amended Customs Tariffs and
Regulations for Purts in Cuba, Puerto Rico, and the Plhilippine Islands
are hereby amended by the addition thereto of the following paragraph:
Export duties paid in Cuba, Puerto Rico, or the Philippine Islands will be refunded
on the return of the merchandise to those islands without having been advanced ill
value or changed in condition by any process of manufacture while abroad.
This order will be duly proclaimed and enforced in Cuba, Puerto
Rico, and the Philippine Islands.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR )                            WAR DEPARTMENT,
No. 52.                               V Washington, April 17, 18!)9.
By direction of the President, paragraph 180, page 200, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico, is
hereby amended so as to read as follows:
180. Prints, maps, charts, etc., drawings, photographs, engravings, and pictures;
lithographs, chromolithographs, oleographs, etc., printed from stone, zinc, alumlinum, or other material, used as labels, flaps, bands, and wrappers for tobacco or
other purposes:
a. Of one to three printings, inclusive, including articles printed solely in
bronze (bronze printing to be counted as three printings), but not including any article printed in whole or in part in metal leaf, T..per kilog.. $0.0.5
b. Of four to seven printings, inclusive (bronze printing to be counted as three
printings), but not including any article printed in whole or in part, in
metal leaf; T............................................... per kilog. -.20
c. Of eight to thirteen printings, inclusive (bronze printing to be counted as
three printings), but not including any article printed in whole or in
part in  metal leaf, T.............................. ----. --..per kilog-..410
d. Of more than thirteen printings (bronze printing to be counted as three
printings), including all articles printed in whole or in part in metal
leaf, T ''...-.......... —..... —...... ----. ----. ---. --- —- per kilog...80
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. D. MEIKLEJOIIN,
Assistant Secretary of War.




248


INSULAR TARIFF.


TARIFF CIRCULAR l                           WAR DEPARTMENT,
No. 54.       I                     Washington, April 19, 1899.
By direction of the President, paragraph 15, page 147, of the Amended
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
amended so as to read as follows:
15. For the assessment of duty, the currency of the invoice must be reduced to the
money of account of the United States upon the basis of the values of foreign coins,
as proclaimed by the Secretary of the Treasury on the first days of January, April,
July, and October of each year. The date of the consular certificate will indicate
the value of invoice currency.
Where an invoice is made out in Spanish silver pesetas and accompanied by a consular
certificate showing the equivalent value thereof in Spanish gold pesetas, then the duty thereon
may be assessed on the basis of the Spanish gold peseta.
When the standard value of a foreign coin has not been thus proclaimed, any
invoice expressed in such coin must be accompanied by a consular certificate showing its value in standard gold dollars of the United States.
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. D. MEIKLEJOHN,
Assistanlt Secretary of lWar.
TARIFF CIRCULAR \                          WAR DEPARTMENT,
No. 56.       )                    Washington, April 28, 1899.
By direction of the President, paragraph 265, page 206, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico is
hereby amended so as to read as follows:
265. Butter and oleomargarine, N. W.; T. (Disp. VI, rule 5)..100 kil.. $2.10
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR l                      WAR DEPARTMENT,
No. 58.                              Washington, May 1, 1899.
By direction of the President, paragraph 2, page 143, of the Amended
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
temporarily amended so as to permit all vessels, whether foreign or
American, to load and clear for the United States.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Acting Secretary of War.




INSULAR TARIFF.


249


TARIFF CIRCULAR )                       WAR DEPARTMENT,
No. 60.                               Washington, May 2, 1899.
By direction of the President, the following amendments are hereby
made to the Amended Customs Tariff and Regulations for Ports in
Puerto Rico:
Paragraph 141 is hereby added immediately following paragraph 14,
on page 49, to read as follows:
14~. Vitrified brick for paving purposes, vitrified block, vitrified brick
for sewers, vitrified invert block, and vitrified invert brick for sewers, G. W...-.....................100 kilos.. $0.05
Paragraph 16, on page 185, is hereby amended so as to read as follows:
16. Vitrified clay and terra-cotta sewer pipe, slabs or conduits of clay,
glazed or unglazed, cement or stoneware, G. W.....100 kilos.. $0.25
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Acting Secretary of 1War.
TARIFF CIRCULAR I                       WAR DEPARTMENT,
No. 62.                              lWashington, May 3, 1899.
By direction of the President, the Amended Customs Tariff and Regulations for Ports in Cuba, Puerto Rico, and the Philippine Islands are
hereby amended as follows:
Article 15 of the Regulations for Cuba and Puerto Rico is amended to
read as follows:
For the assessment of duty, the currency of the invoice must be reduced to the
money of account of the United States upon the basis of the values of foreign coins,
as proclaimed by the Secretary of the Treasury on the first days of January, April,
July, and October of each year. The date of the invoice will indicate the value of the
currency.
Article 17 of the Regulations for Cuba and Pluerto Rico and article 8
of the Regulations for the Philippine Islands are amended to read as
follows:
The consignee named in the bill of lading or the person to whom such consignee
shall, by indorsement, have assigned the bill of lading, shall present to the officer
duly designated for that purpose by the military authority his bill of lading, an
invoice describing the goods, showing their character, quantity, and cost, together
with an entry in duplicate showing the name of the importer and of the vessel of
importation, the place whence the goods were imported, the date of their arrival at
the port of destination, the marks and numbers of the packages, the nature and
quantity of their contents, their value, including costs incurred in packing them for
shipment, and the currency in which the invoices were made out. The invoice must
be made out in the currency of the country of exportation, and need not be verified.
The entry shall be signed by the importer, who must make affidavit to the truth of
all the statements contained therein, and shall agree in value and description with
the facts shown by the invoice.




INSULAR TARIFF.


This order shall be duly proclaimed and enforced in Cuba, Puerto Rico,
and the Philippine Islands.
G. 1). MEIKLEJOHN,
Acting Secretary of War.
TARIF F C(IRCULAR l                   WAR DEPARTMENT,
No. 61. [                          Washington, May 4, 1899.
By direction of the President, paragraph 191, page 201, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico is
hereby amended so as to read as follows:
191. Coopers' wares:
(a) Fitted together, G. W................................100  kil..  $0.65
(b) In shooks, also hoops and headings, G. W...-..  100 kil...12
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR }                    WAR DEPARTMENT,
No. 67.       5                   Washington, May 11, 1899.
By direction of the President, paragraphs 4 and 5, respectively, on
page 144 of the Amended Customs Tariffs of Cuba and Puerto Rico, are
hereby amended so as to read as follows:
No vessel shall be allowed to clear for another port until all her cargo shall be
landed or accounted for. All goods not duly entered for payment of duty within
five days after their arrival in port shall be landed and stored, the expense thereof
to be charged against the goods.
This order will be duly proclaimed and enforced in the islands of
Cuba and Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR!                    WAR DEPARTMENT,
No. 68.      )                     Washington, May 22, 1899.
By direction of the President, the Amended Customs Tariffs and
Regulations for Ports in Cuba, Puerto Rico, and the Philippine Islands
are hereby amended by the addition thereto of the following paragraph:
No merchandise shall be brought, under penalty of forfeiture thereof, into Cuba,
Puerto Rico, or the Philippine Islands from the United States or any foreign country
in any vessel measuring less than thirty tons gross in capacity.
This order will be duly proclaimed and enforced in Cuba, Puerto Rico,
and the Philippine Islands.
G. D. MEIKLEJOHN,
Assistant Secretary of War.




INSULAR TARIFF.


251


TARIFF CIRCULAR                         WAR DEPARTMENT,
No. 69.       W) ashington, May 24, 1,S99.
By direction of the President, the Amended Customs Tariffs and
Regulations for Ports in Cuba, Puerto Rico, and the Philippine Islands
are hereby amended by the substitution of the following paragraph for
paragraph 2, page 7, of the Cuban Regulations; paragraph 3, page 144,
of the Puerto Rican Regulations, and paragraph 1, page 5, of the
Philippine Regulations:
Every vessel shall, on arrival, be placed under customs control until duly discharged. Passengers with no dutiable property in their possession may be permitted to land without detention. If any merchandise be found on board any vessel which is not included in her manifest, produced as required by these regulations,
the master shall forfeit an amount equal to the value of the merchandise not manifested, and all such m6rchandise belonging to or consigned to the officers or crew of
the vessel shall be forfeited. These forfeitures shall not be incurred, however, if it
shall be made to appear to the principal customs officer at the port that the errors and
omissions in the manifest were made without intention of fraud or collusion. In such
case the master may be allowed to correct his manifest by means of a post entry.
Should any package or article named on the manifest be missing onl the arrival of the ve8 -sel or if the merchandise on board does not otherwise agree with the manifest delirered by
the master, except as above prescribed, the waster shall be liable to a penalty of five hnndred
dollars; but if it is made to appear to the satisfactions of the prilncipal customs officer at
the port that no part iwhatever of the merchandise of such vessel has been u1,nshipped,
landed, or unladen since it was taken on board, except as specified in the manifest and
pursuant to permits, or that the disagreemtent is by accident or mistake, in scrh case the
penalty shall not be inflicted.
This order will be duly proclaimed and enforced in Cuba, Puerto Rico,
and the Philippine Islands.
G. D. MEIKLE JOHN,
Assistant Secretary of War.
TARIFF CIRCULAR (                        WAR DEPARTMENT,
NO. 79.!                        Washington, June 27, 1899.
By direction    of the President, paragraph 139, page 196, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico is
hereby amended so as to read as follows:
139. Tissues, plain, twilled, or damasked, weighing less than 10 kilograms per 100
square meters, unbleached, half bleached, or dyed in the piece, havinga. Up to 8 threads............................per cent a( valoreni.. 10
b. From  9 to  12  threads...........-.-..-.....-.. ---- -----  do....  10
c. From  13 to  16  threads....................*.1..(o....  0
d. From  17 to 20 threads.......................... --- —............. --- -------.... 15
e. 21 threads or more.........-........ ---............... --- —- --- 15
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of /War.




252


INSULAR TARIFF.


TARIFF CIRCULAR }                       WAR DEPARTMENT,
No. 80.                              W ashington, June 27, 1899.
By direction of the President, the following paragraph is hereby
added to the Amended Customs Tariff and Regulations for Ports in
Puerto Rico, immediately following paragraph 289, on page 207:
289j. Garden and other seeds, not specially mentioned and not assimilating to
clover, flax, or timothy........................ per cent ad valorem.... 10
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR )                           WAR DEPARTMENT,
No. 82.                              Washington, July 10, 1899.
The following Executive order and the regulations for its enforcement are published for the information and guidance of all concerned.
The Amended Customs Tariff and Regulations for Ports in Puerto Rico
are hereby amended accordingly.
EXECUTIVE MANSION,
lWashington, D. C., July 3, 1899.
1. Officers of the customs in the island of Puerto Rico, ceded to the United States
by Spain, may issue a certificate of protection entitling the vessel to which it is
issued to the protection and flag of the United States on the high seas and in all ports
if the vessel is owned by(a) A citizen of the United States residing in Puerto Rico;
(b) A native inhabitant of Puerto Rico upon taking the oath of allegiance to the
United States;
(c) A resident of Puerto Rico before April 11, 1899, hitherto a subject of Spain,
upon abjuring his allegiance to the Crown of Spain and taking the oath of allegiance to the United States.
2. The master and the watch officers of a vessel to which a certificate of protection is issued shall be citizens of the United States, or shall take the oath of allegiance to the United States, provided that the general commanding the forces of the
United States in Puerto Rico may in his discretion in special cases waive this requirement in whole or in part.
3. Such certificate of protection shliall entitle the vessel to the same privileges and
subject it to the same disabilities as are proscribed in Article XX of the Consular
Regulations of 1896 for American or foreign built vessels transferred abroad to citizens of the United States.
4. The form and manner of the issue of certificates of protection provided for in
this order shall be prescribed by the Secretary of War.
WILLIAM McKINLEY.
REGULATIONS.
1. Officers of the customs in the island of Puerto Rico who shall be
designated for the purpose by the general commanding the forces of
the United States in the island may issue certificates of protection to
vessels which are not documented by law as vessels of the United
States, but are by the law of nations entitled to the protection and flag
of the United States.




INSULAR TARIFF.


253


2. Vessels to which these certificates may be issued are of three
classes:
(a) A vessel owned by a citizen of the United States residing inl the
island of Puerto Rico.
(b) A vessel owned by a native inhabitant of the island of Puerto Rico
who shall have taken the oath of allegiance to the United States before
applying for such certificate.
(c) A vessel owned by a Spaniard resident of the islan(l of Puerto
Rico before April 11, 1899, who shall have abjured his allegiance to the
Crown of Spain and shall have taken the oath of allegiance to the
United States before applying for such certificate.
3. It has been the practice of Congress in the case of accretions of
territory to the United States to provide for the registration as vessels
of the United States of vessels owned, on the date of the ratification of
the treaty by which the territory has been acquired, by subjects, citizens, or residents of the territory acquired, and, in the case of the
Louisiana purchase, owned by citizens of the United States in the territory at that time. Officers of the customs, accordingly, will carefully
distinguish on their books the following classes of vessels in the island
of Puerto Rico entitled to the protection and flag of the United States:
(1) Vessels owned on or before April 11, 1899, by American citizens.
(2) Vessels owned on or before April 11, 1899, by native inhabitants.
(3) Vessels owned on or before April 11, 1899, by Spanish subjects,
natives of the Peninsula, resident in the island of Puerto Rico before
that date.
(4) Vessels acquired since April 11, 1899, by American citizens.
(5) Vessels acquired since April 11, 1899, by native inhabitants.
(6) Vessels acquired since April 11, 1899, by Spanish subjects, natives
of the Peninsula, resident in the island of Puerto Rico before that (late.
CLASS' (a).
4. Vessels of Class (a) will have been acquired by purchase by Anmerican citizens.
In such cases, before issuing a certificate the officer of the customs
shall require satisfactory proof that the applicant is a citizen of the
United States. He shall also require the applicant to make oath of his
citizenship and of the manner ill which it was acquired.
tie shall require the applicant to produce the bill of sale, with a copy
of the same.
He shall satisfy himself that the sale is made in good faith, and if lie
is satisfied that the sale is fictitious or is for the purpose of securing the
protection and use of the flag of the United States for a vessel owned
by one who is not a citizen or does not intend to remain in allegiance
to the United States, he shall refuse to grant the certificate.
If satisfied of the citizenship of the applicant and of the bona tides
of the sale, he shall file the oath of citizenship and the copy of the
bill of sale. He shall make record of the original bill of sale in his




254


INSULAR TARIFF.


office, authenticate its execution, and deliver to the purchaser a certificate to that effect, certifying also that the owner is a citizen of the
United States. (See form.)
CLASS (b).
5. Vessels of Class (b) wili be such as were owned by native inhabitants of the island of Puerto Rico before the island was ceded to the
United States on April 11, 1899, or such as may have been or may be
acquired by purchase since that date by such inhabitants.
Iu both such cases, before issuing a certificate the officer of the customs shall require satisfactory proof that the applicant was a native
inhabitant of the island of Puerto Rico on April 11,1899, and shall require
him to take oath of allegiance to the United States in the presence of
witnesses, native inhabitants of the island.
In the case of a vessel owned by a native inhabitant before April 11,
1899, the officer of the customs shall require the applicant to surrender
his former Spanish register or other marine document, if any, with a
copy of the same. He shall file the copy, and, if desired, may return
to the owner the original, indorsed with the statement of the owner's
transfer of allegiance.
In the case of a vessel purchased since April 11, 1899, by a native
inhabitant, he shall require the applicant to produce the bill of sale,
with a copy of the same, and proceed as prescribed in the case of the
sale of a vessel to an American citizen, satisfying himself of and certifying to the oath of allegiance instead of the citizenship of the applicant. (See form.)
CLASS (c).
6. Vessels of Class (c) will be such as were owned by Spanish sub-.jects, natives of the Peninsula, residents of the island of Puerto Rico
before April 11, 1899, who may desire within one year from that date
to take the oath of allegiance to the United States, or such as may have
been or may be acquired by purchase since that date by such Spanish
su'bjects.
In both such cases, before issuing a certificate the officer of the customs shall require satisfactory proof that the applicant was a Spanish
subject, native of the Peninsula, and resident of the island of Puerto
Rico before April 11, 1899, and shall require him to take the oath of
allegiance to the United States in the presence of witnesses.
In the case of a vessel owned by a Spanish subject before April 11,
1899, native of the Peninsula, the officer of the customs shall proceed
as in the case of a vessel owned by a native inhabitant before April
11, 1899.
In case of a vessel purchased since April 11, 1899, by a Spanish subject, he shall require the applicant to produce the bill of sale, with a
copy of the same, and proceed as prescribed in the case of tile sale of




INSULAR TARIFF.


255


a vessel to ain American citizen, satisfying himself of and certifying to
the oath of allegiance, instead of the citizenship, of the applicant.
(See Form.)
7. Before issuing the certificate the officer of the customs shall
require the gross and net tonnage of the vessel to be ascertained and
shall insert the same in the description of the vessel il the certificate.
The system of measuring gross and net tonnage in the United States
is in most respects similar to that employed by other maritime nations.
Officers of the customs may accordingly ascertain usually the particulars required from the foreign registers or other marine documents
under which vessels have hitherto been navigating. The general commanding the forces of the United States in the island of Puerto Rico
may, on the application of a proper officer of the customs, waive th is
requirement in special cases, especially in the case of small vessels.
8. Before issuing the certificate the officer of the customs shall require
the master and the watch officers of the vessel to take the oath of allegiance to the United States.
Evidence that the master or any of tle watch officers is a citizei of
the United States will be accepted in lieu of such oath on the part of
said master or watch officer.
The general commanding the forces of the United States in the island
of Puerto Rico may, in his discretion, in special cases waive this requiremeint in whole or in part when the public interests shall not be endangered thereby.
Officers of the customs shall, wherever practicable, afford opportunlities for the crew of a vessel to which a certificate has been issued to
take the oath of allegiance to the United States.
9. Officers of the customs empowered by these regulations to issue
certificates are instructed to prepare lists of vessels which have beeni
certified to previously as sold to American citizens in the island of
Puerto Rico since July 1, 1898, and to communicate the substance of
these regulations to such American owners. Such owners may be
invited to comply with the provisions of these regulations in order to
secure uniformity in the system of record, protection, and use of the
American flag for vessels in the island of Puerto Rico. Where such
owners decline to comply, officers of the customs will note the reasons
assigned and report the facts, through the usual official channels, to
the War Department.
10. The general commanding the forces of the United States in the
island of Puerto Rico is authorized at any time, for sufficient cause, to
cancel any certificate issued under these regulations, or anly certificate
of American ownership heretofore issued by a consul of the United
States in the island of Puerto Rico, and the vessel for whic.h such certificate was issued shall thereupon no longer be entitled to the I)rotection and flag of the United States. He shall report his action in each
such case to the War Department.




256


INSULAR TARIFF.


11. The officer of the customs shall not issue a certificate until he is
satisfied by inspection that the vessel is engaged in legitimate trade;
and any officer of the customs may at any time direct any examination
of the owner, master, crew, passengers, cargo, or vessel which he may
deem necessary to satisfy himself that the vessel is in legitimate trade
and is entitled to the certificate.
12. The officer of the customs, to whom the master of a vessel under
the certificate herein provided may apply for a clearance to a foreign
port, shall advise the master of his duty to report to the consul of the
United States at that port, if there be one.
13. Should any vessel to which a certificate is issued desire clearance
for the United States, the proper officers of the customs shall advise
the owner or master of the provisions of sections 2497, 4219, and, 4225
of the Revised Statutes of the United States.
14. Each certificate of protection shall be signed by the general commanding the forces of the United States in the island of Puerto Rico. It
shall also be signed by the officer of the customs issuing it. A copy of
such certificate shall be transmitted as soon as practicable, by the officer
of customs issuing it, to the general commanding the forces of the
United States in the island of Puerto Rico, to be filed at headquarters.
As soon as practicable after the close of each month the general commanding the forces of the United States in the island of Puerto Rico
shall transmit to the War Department an abstract of all certificates
issued during the preceding month. Such abstract shall recite the
following particulars:
(1) Name of vessel.
(2) Rig of vessel, whether steam or sail.
(3) Gross tonnage.
(4) Net tonnage.
(5) Where built.
(6) Year when built.
(7) Name of owner.
(8) Residence of owner.
(9) Description of owner, whether American citizen, native inhabitant, or Spanish subject, native of the Peninsula, and resident of the
island of Puerto Rico on April 11, 1899.
(10) Date of issue of certificate.
(11) Owner of vessel on April 11, 1899, or note that the ownership is
unchanged, if the owner on that date is the same as the owner to
whom the certificate is granted.
(12) If the ownership has changed, statement whether the owner on
April 11, 1899, was an American citizen, or a native inhabitant, or a
Spanish subject, native of the Peninsula, and resident of the island of
Puerto Rico on that date.
(13) Name of former owner in case of vessel acquired by purchase.
(14) Residence of former ownler.
(15) Nationality of vessel before issue of'certificate.




INSULAR     TARIFF.                           257
FORM.
CERTIFICATE No......
4-A      Port of......, island of Puerto Rico.
THE UNITED STATES OF AMERICA.
N:                          ISLAND OF PUERTO RICO.
4    Spain cedes to the United States the
ISLAND OF PUERTO RICO.
C8                                      _
V                            Certificate of protection.
In pursuance of Executive order, approved July 3, 1899, by the President of the United States.
<............................, residing  at..............................
[Name of the owner.]                       [Place of residence.]
p   island of Puerto Rico, ceded to the United States by Spain on April 11, 1899,
t  having sworn { allegiance to the United States            and having sworn
having (swon    that he is a citizen of the United States ',i  that he is the owner of the vessel called the............., and that said
~. *                                            [Name of vessel.]
vessel was built in the year 18...., at..-..............., and that said vessel, ~                                        [Place of build.]
'  is a.................. of........ gross tons and........ net tons, and that, <;)    [Rig of vessel.]
said vessel has. ----.. decks and........ masts. and that her length is
~......, her breadth......., and her depth......., and that said vessel
' is engaged in legitimate trade..    Therefore said vessel is by this certificate entitled to the protection and
flag of the United States.
Given under my hand at the port of........................, island of
Puerto Rico, this........ day of............ in the year one thousand............ hundred  and.....................
[SEAL.]..............................  U. S. A.
[Officer of the customs.]
S. Doc. 254 —17




~~O~~5 ~INSULAR TARIFF.
[Reverse.]
Certificado No....
Puterto de-,181a de Puer-to Rico.
Zs               ~~~~ESTADOS UNIDOS DE AMliRICA,
ISLA DE PUERTO RICO.
Espafia cede 6 los Estados Unidos la Isla denomninada
ISLA DR PUERTO RICO.
co Q                   ~~~~~~~~Certificado de pr 0ctn
ot                                         prtecin
En complhniento de la 6rden ejecutiva, aprobada el 3 de Julio de 1899, por el Presidente de los
00                     ~~~~~~~~Estados Unidos.
-..............., residente  en-...............
00a      [Noinbre del proprietarlo]                [Lugar de residencia.]
Isla do Puerto Rico, cedida 6, los Estad os Unidos por Espafia ei 11 do Abril do
1899, habiendo jurado   ela     o   sao     ndsy habiendo ju.P*                        ser ciudadano do los Estados, Unidos~
P-Q rado sor propiotario del buquo nombrado-........., y quo dicho buque
[Nombre del buq-Le.1
s~fu6 construido en ol aflo 18. en       -        y quo dicho buquoeos un.,[L-ugar de sucons.].,~~~~d do        -...toneladas brutas y    -.....toneladas netas, y
'~[A parejo del buque.]
k;que dicho buque tiono -.....cubiortas, y     -..... nstiles, y quo tiene..-d(e oslora       -....do managa, y  -.....de puntal, y quo dicho buque,
so ocupa on legiftimio comercio.
Por tanto dih buuprc         rsnto certificado, tieno derocho 6 in protecci6n y al uso do la bandera do lois Estados Unidos.
En testimonio do lo cual. oxpido ol presente cortificado on ol puerto do
* -, ~~~Isla do Puerto Rico, ol dia-.....do -.....del atio mul.....
[SELL0.]-                     -----     -------- Ejercito de 108 E. U.
[Empleado do aduanas.]
Certificate of owvnership.
I   -...., officor of the customs for the port of-,....island of Puerto Rico, designated. for the purpose by the general commuanding the forces of the United States in
the is] and of Puerto Rico, do hereby certify that the within bill of sale, bearing date
the   -day of -,189.., of th~e --— vessel called the-......gross tons,
[Rig.]
-— net tons, sold and transferred by-....to -...... who  ha;wr  leincet
Y  ~ ~ ~     ~    ~     ~   ~      ~~is a citizen  of tho
the United States has been provcd satisfactorily to me to have boon duly executed,
United States    Sand I further certify that-.....herein mentioned as the purchaser of said
is a citizen of the United States.
is a native inhabitant of the island of Puerto Rico, and has taken the oath of
vesl allegiance to the Uuitod States.
on April ii, 1899, was a Spanish subject, native of the Peninsula, resident of
the island of Puerto Rico, and has taken the oath of allegiance to the United
States.
-,..........PU. S.A.
[Officer of the customs.]
Date....




INSULAR TARIFF.                5


169.5 91-L


[Reverse.]
Certificado depropriedad.
El que suscribe-....emplondo de Aduanas del puerto deo-...Isla do Puerto
Rico, nombrado para el caso por el General en Jefe de las fnerzas de los Estados
Unidos en la Isla de Puerto Rico, por la presonto, certifico, quo la adjunta cuenta de
ventas, fecliada el-....de-....de 189.., del buque (aparejo)-....nomibrado
-...do     -....toneladas brutas, y - --— tonoladas netas, vendido y traspasado
por-...     -— quien ha j urado lealtad Ai los Estados Unidos ha justificado sates ciudadano do los Estados Unidos
isfactoriamente ante ml' quo ha side debidamente extendida y certifico adenias (111
-~~~~ir quien so cita aquf como comnprador do dicho os ciid-adano do los
( Estados Unidos.
Ies natural y residento do la lola do Puerto Rico y ha jurado lealtad 6 los
buquo,,  Estados Unidos.
con fecha 11 de Abril do 1899, era sdbdito espariol, natural do la Peninsula,
residento en Puerto Rico, y ha j urado lealtad ti los Estados Un idos.
- ~ ~ ~ ~ ~.E. do los E. UT.
Fecha....
This order will be duly proclaimed and enforced in the island of Puerto Rico.
R. A. ALGER, Secretary af War.
TARIFF CIRCULAR                             WAR DEPARTMENT,
No. 85.                             W~ashington, August 7, 1899.
By direction of the President, paragrajph 3, page 183, of the Amended
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
amended so as to read as follows:
3. Earths employed in manufactures and arts:
Cement, lime, and gypsum, G. W -------------— 100 kil.. $0.20
This order will be duly proclaimed and enforced in the island of Puerto
Rico.                                     G. D. MEIKLEJOIIN,
Acting Secretary of W~ar.
TARIFF CIRCULAR                             WAR DEPARTMENT,
No. 86.       5Washington, Augu~tst 7, 1899.
By direction of the President, paragraphs 48 and 491, page 188, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico are
hereby amended so as to read as follows:
48. Needles, sewing or embroidering, pins, crochet books and the like,
hooks and hairpins,, N. W. (1)isp. VI, rule 9)kio. - 010
49. Surgical instruments, pens, and pieces of clockworls, N. W. (Disp. VI,
rule 9) --------------------------— kilog...30
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. D. MNEIKLEJOIIN,
Acting Secretary of War.




YObU                      INSULAR TARIFF.
TARIFF CIRCULAR }                          WAR DEPARTMENT,
No. 87.                           Washington, August 10, 1899.
By the direction of the President, the following amendments are
hereby made to the Amended Customs Tariff and Regulations for
Ports in Puerto Rico:
Paragraph 206, on page 66, is amended to read as follows:
206. Bovine animals:
a.  Cows................................................each..  $3.50
b. Bullocks, calves and heifers.......................... do....  3.00
The "free list," page 212, is amended by the addition thereto of the
following paragraph:
367~. Bovine animals, castrated.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                            WAR DEPARTMENT,
No. 89.       )                   Washington, August 10, 1899.
By direction of the President, paragraphs 240 and 241 of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico,
are hereby amended to read as follows:
240. "Machinery and apparatus for making brandy, per cent ad valorem.  10"
241. "Machinery and apparatus for making rum, per cent ad valorem..... 10"
And the following paragraph is added to the "free list," page 75:
368. Machinery and apparatus and parts thereof for making and refining sugar, or
for other agricultural purposes. Upon entry of any of the articles included in this
paragraph, affidavit will be required that they are solely for the purposes indicated.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR?                          WAR DEPARTMENT,
No. 90.       }                   Washington, August 16, 1899.
By direction of the President, paragraph 332, page 209, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico, is
hereby amended to read as follows:
332. Umbrellas and parasols:
a. Covered with silk'..........................................each..  $0. 10
b.  O ther......................................................do..05
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
'Umbrellas and parasols shall always be dutiable according to the tissue with
which covered, and not the tissue with which lined.




INSULAR TARIFF.


261


TARIFF CIRCULAR l                            WAR DEPARTMENT,
No. 94.        )                Washington, September 12, 1899.
By direction of the President, paragraph 297, page 208, of the Amended
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
amended to read as follows:
297. Brandy and all compound spirits not specially mentioned:
a. In casks, S. T. (Disp. VI, rule 14).......................... hectol.. $21.00
b. In bottles or flasks, S. T. (Disp. VI, rule 14).............do.... 34.00
c. Rum, in  casks..............................................do.  18.00
d. W hisky, in casks............................................do....  10.00
e. W hisky, in  flasks or  bottles................................ do....  23.00
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
ELIHU ROOT,
Secretary of War.
TARIFF CIRCULAR )                            WAR DEPARTMENT,
No. 97.        5                 Washington, September 25, 1899.
By direction of the President, paragraphs 105 and 106, page 191, of
the Amended Customs Tariff and Regulations for Ports in Puerto Rico,
are hereby amended to read as follows:
105. Crude oils and animal fats:
a. Cod-liver oil and other medicinal oils, not refined, G. W....100 kil. $1. 47
b. Glycerin, olein, stearin, and spermaceti, crude, G. W......... do...  1.00
c. Other crude oils and fats....................................do....50
106. Mineral, vegetable, or animal wax, unwrought, and paraffin in lumps,
G. W................................          100 kil..  2.00
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. 1). MEIKLEJOHN,
Assistant Secretary of WVar.
TARIFF CIRCULAR I                            WAR DEPARTMENT,
No. 99.                            Washington, October 17, 1899.
By direction of the President, paragraph 9, page 185, of the Ameinded
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
amended to read as follows:
9. Crystal, and glass imitating crystal:
a. Articles, cut, engraved, or gilt, T. (Disp. VI, rule 5).....100 ki. $14.00
b. Articles, other, T. (Disp. VI, rule 5).................. 100  -  3.50
This order will be duly proclaimed and enforced in the island of Puerto
Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.




262


INSULAR TARIFF:


TARIFF CIRCULAR )                            WAR DEPARTMENT,
N 0. 100.      I                    Washington, October 19, 1899.
By direction of the President, paragraphs 31 and 50, pages 186 and
188, respectively, of the Amended Customs Tariff and Regulations for
Ports in Puerto Rico are hereby amended to read as follows:
31. a. Articles of all kinds, enameled, gilt, tinned or coated or ornamented with
other metals or porcelain, T. (Disp. VI, rule 5)............. 100 kil.. $2.00
b. Iron shears.........do.... 5.00
50. Cutlery of all kinds, except iron shears; tailors' scissors; side arms and
pieces for same, T. (Disp. VI, rule 5)-..-...............  kilog...40
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR                              WAR DEPARTMENT,
No. 101.                          lWashington, October 21, 1899.
By direction of the President, paragraphs 296 to 301, inclusive, of
the Amended Customs Tariff and Regulations for Ports in Puerto Rico
are hereby amended so as to read as follows:
296. Alcohol, S. T. (Disp. VI, rule 14)............................hectol.. $21.00
297. Brandy and all compound spirits not specially mentioned:
a. In casks, S. T. (Disp. VI, rule 14)...................... do.... 31.50
b. In bottles or flasks, S. T. (Disp. VI, rule 14)    do.... 51.00
c. Rum, in  casks...........................do....       27.00
d. W hisky, in  casks........................................ do....  15. 00
e. Whisky, in flasks or bottles................................. — do.... 34.50
298. Wines, sparkling, S. T. (Disp. VI, rule 15).....................liter..  1.28
299. Liqueurs and cordials:
a. In casks or similar receptacles, S. T. (Disp. VI, rule 15).... liter...27
b. In bottles, S. T. (Disp. VI, rule 15)........................do....54
300. Wines, other:
a. In casks or similar receptacles, S. T. (Disp. VI, rule 15)..hectol..  6.75
b. In bottles, S. T. (Disp. VI, rule 15)........................do... 19.50
301. Beer and cider:
a. Malt liquor, in casks (Disp. VI, rule 16).................. do....  4.95
b. Malt liquor, in bottles (Disp. VI, rule 16)............. do....  5.49
c. Cider....................................................do....  2.40
And the following paragraphs are added to the " Free list," page 212:
369. Flour.
370. Rice.
371. Codfish.
372. Pork.
373. Bacon.
374. Rough lumber.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Acting Secretary of War.




INSULAR TARIFF.


263


TARIFF CIRCULAR I                       WAR DEPARTMENT,
No. 102.     S               Washington, October 30, 1899.
By direction of the President the following paragraph is hereby
added to the Amended Customs Tariff and Regulations for Ports in
Puerto Rico, immediately following paragraph 10, on page 185:
10. Ordinary window  glass............................-...   100 kil.. $1.50
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
ELIHU ROOT,
Secretary of War.
TARIFF CIRCULAR                       WAR DEPARTMENT,
No. 104.                     Washington, November 6, 1899.
By direction of the President it is hereby ordered that the existing
tariff and regulations governing importations into Cuba, Puerto Rico,
and the Philippine Islands, be, and they are hereby, modified so far as
to allow the free entry of packages and articles clearly intended as
Christmas presents for the officers and enlisted men of the United
States Army and Navy now serving in Cuba, Puerto Rico, and the
Philippine Islands, and for other employees of this Government in
those islands.
Customs officers will take due care that no abuse of this privilege is
allowed and that a reasonable limit shall be placed upon the quantity
and value of articles sent to any one address.
All such goods will be transmitted to the proper commanding officers
for distribution and delivery.
This order will take effect immediately, and will cease to operate
after the 7th day of January, 1900, as to Cuba and Puerto Rico, and
the 7th day of February, 1900, as to the Philippine Islands.
ELIHU ROOT,
Secretary of War.
TARIFF CIRCULAR )                     WAR DEPARTMENT,
No. 105.     iWashington, November 27, 1899.
By direction of the President Tariff Circular No. 58, dated May 1,
1899, and by which paragraph 2, page 143, of the Amended Customs
Tariff and Regulations for Ports in Puerto Rico, was temporarily
amended so as to permit all vessels, whether foreign or American, to
load and clear for the United States, is hereby rescinded.
This order will take effect and be in force on and after January 1,
1900.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.                           G. D. MEIKLEJOHN,
Assistant Secretary of War.




INSULAR TARIFF.


TARIFF CIRCULAR )                          WAR DEPARTMENT,
No. 106.      i                 Washington, November 27,1899.
By direction of the President the Amended Customs Tariff and
Regulations for Ports in Puerto Rico, are hereby amended by adding
the following paragraphs to the " Free list," page 212:
376. Fresh beef.
377. Mutton.
This order will be duly proclaimed and enforced in the island of
Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCTJL &R                          WAR DEPARTMENT,
No. 108.                         Washington, December 2, 1899.
By direction of the President, the "Free list," page 212 of the
Amended Customs Tariff Regulations for Ports in Puerto Rico, is
hereby amended by the addition thereto of the following paragraph:
378. Modern school furniture of kinds or styles not manufactured in Puerto Rico,
which has been purchased by the properly constituted authorities of public or private
educational institutions, in quantities not exceeding the absolute requirements for
the accommodation of such schools, conclusive evidence being furnished to the customs officers that such purchases were made prior to the importation of the articles
entered, together with the certificate of the superintendent or principal of the
school that the same is to be used exclusively for such institution.
This order will be duly proclaimed and enforced in the island of Porto
Rico.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR                            WAR DEPARTMENT,
No. 110.                         Washington, December 1, 1899.
By direction of the President, the "Free list" of the Amended
Customs Tariff and Regulations for Ports in Puerto Rico, is hereby
amended by the addition thereto of the following paragraph:
379. Lithographs, posters, calendars, and folders, for advertising purposes only,
having no commercial value and designed for free public distribution.
This order will be duly proclaimed and enforced in the island of Porto
Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.




INSULAR TARIFF.


265


TARIFF CIRCULAR               }          WAR DEPARTMENT,
No. 113.     )                 Washington, December 5, 1899.
By direction of the President, the Amended Customs Tariff and
Regulations for Ports in Puerto Rico, is hereby amended by an increase
of 50 per cent in the duties therein imposed in paragraphs numbers 9a,
10, 11, 12, 21 to 27 both inclusive, 51, 109, 145, 146, 150 to 174 both
inclusive, 216, 217, 228, 229, 232 to 238 both inclusive, 250, 252, and 317
to 341 both inclusive.
This order shall take effect and be in force on and after January 5,
1900.
This order will be duly proclaimed in the island of Puerto Rico.
G. D. MEIKLEJOHN,,Assistant Secretary of War.
TARIFF CIRCULAR }                        WAR DEPARTMENT,
No. 115.                       Washington, January 17, 1900.
By direction of the President, the "Free list," page 212, of the
Amended Customs Tariff and Regulations for Ports in Puerto Rico,
is hereby amended by the addition thereto of the following paragraph:
380. Bags for sugar; coopers' wares; and wood cut, for making hogsheads or
casks for sugar or molasses, upon the sworn declaration of importers that they are
intended solely for such use.
This order shall take effect and be in force on and after February
17, 1900.
This order shall be duly proclaimed in the island of Puerto Rico.
G. I). MIEIKLEJOHN,
Assistant Secretary of Watr.
TARIFF CIRCULAR                          WAR DEPARTMENT,
No. 116.      X                Washington, January 30, 1900.
By direction of the President, paragraph 77, page 189, of the Amended
Customs Tariff and Regulations for Ports tin Puerto Rico is hereby
amended to read as follows:
77. Zinc, lead, and other metals, and their alloys:
a. Articles, gilt, silvered or nickeled, T. (Disp. VI, rule 5)...kilog.. $.25
b. Zinc nails and tacks, T. (Disp. VI, rule 5)..................do.....07
c. Articles, other, T. (Disp. VI, rule 5).(.......................  do..10
This order shall take effect and be in force on and after March
2, 1900.
This order shall be duly proclaimed in the island of Puerto Rico.
G. D. MEIKLEJOHN,
Assistant Secretary of War.








i


CUSTOMS TARIFF AND REGULATIONS
FOR TLHE
PHILIPPINE ISLANDS.
WAR DEPARTMENT.


267


















I




WAR DEPARTMENT,
Washington, July 13, 1898.
The following order of the President is published for the information
and guidance of all concerned:
EXECUTIVE MANSION, July 12, 1898.
By virtue of the authority vested in me as Commander in Chief of
the Army and Navy of the United States of America, I do hereby
order and direct that, upon the occupation and possession of any ports
and places in the Philippine Islands by the forces of the United States,
the following tariff of duties and taxes, to be levied and collected as a
military contribution, and regulations for the administration thereof,
shall take effect and be in force in the ports and places so occupied.
Questions arising under said tariff and regulations shall be decided
by the General in command of the United States forces in those islands.
Necessary and authorized expenses for the administration of said
tariff and regulations shall be paid from the collections thereunder.
Accurate accounts of collections and expenditures shall be kept and
rendered to the Secretary of War.
WILLIAM MCKINLEY.
Upon the occupation of any ports or places in the Philippine Islands
by the forces of the United States the foregoing order will be pro.
claimed and enforced.
R. A. ALGER,
Secretary of War.
269


I


I








REGULATIONS FOR THE GUIDANCE OF OFFICERS CONCERNED IN THE
COLLECTION OF DUTIES ON IMPORTS AND EXPORTS, TAXES, AND
OTHER CHARGES AND EXACTIONS TO 11E LEVIED AND COLLECTED
AS A MILITARY CONTRIBUTION AT PORTS AND PLACES IN THE POSSESSION OF OR UNDER THE CONTROL OF THE FORCES OF THE
UNITED STATES, IN THE PHILIPPINE ISLANDS.
ENTRANCE AND CLEARANCE OF VESSELS.
1. Every vessel shall, on arrival, be placed under military guard until
duly discharged. Passengers with no dutiable property in their possession may be permitted to land without detention.
If, upon the unlading of any cargo, there shall be found goods, wares,
or merchandise not duly declared on the manifest, such articles in
excess shall be required to pay additional duties of 25 per cent on the
regular duties. Should any packages or articles named on the manifest be missing on the arrival of the vessel, the latter shall pay a
penalty of $1 per ton measurement, unless such deficiency shall be
satisfactorily explained or accounted for.
2. Within twenty-four hours after the arrival of any vessel the master
must, under a penalty for failure of $1 per ton registry measurement,
produce to the proper officer a manifest of her cargo, with the marks,
numbers, and description of the packages and the names of the
respective consignees, which manifests, if the vessel be from a port
in the United States, shall be certified by the collector of the port
of sailing. If the vessel be from any other than a United States
port, her manifest must be certified by the United States consul or
commercial agent at such port; if there be no United States consul
or commercial agent at such port, then by the consul of any nation at
peace with the United States; and the register of the vessel shall, upon
her arrival in the Philippines, be deposited with the consul of the
nation to which she may belong, if any there be, otherwise with the
commandant at the port, until the master shall have paid such tonnage
taxes and other port charges as may be due under these regulations.
3. Ko vessel shall be allowed to clear for another port until all her
cargo shall be landed or accounted for. All goods not duly entered for
payment of duty within ten days after their arrival in port shall be
landed and stored, the expense thereof to be charged against the goods.
4. Prior to the departure of any vessel from any of the pors herein




272


INSULAR TARIFF.


designated, the master shall deposit with the proper officer a manifest
of the outward cargo of such vessel, specifying the marks and numbers
of packages, a description of their contents, with names of shippers and
consignees, with a statement of the value of each separate lot; also
names of passengers and their destination. A clearance will then be
granted to the vessel, but no clearance will be granted to any port in
the Philippines not in possession or under control of the United States.
No prohibited or contraband goods shall be exported.
LIGHT DUES.
5. At all ports or places in the Philippines which may be in posses.
sion or under administrative control of the land or naval forces of the
United States there shall be levied the following navigation and port
charges:
Per net ton.
On each entry of a vessel from a port or place, except from another port or
place in the Philippines in possession of the United States................. $0.10
On each departure of a vessel for a port or place, except for another port or
place in the Philippines in possession of the United States.-.............10
On each entry of a vessel from another port or place in the Philippines in possession  of the United  States............................................... 02 -On each departure of a vessel for another port or place in the Philippines in
possession of the United States..............................02
6. The following shall be exempt from light dues:
A vessel belonging to or employed in the service of the Government
of the United States; or a vessel of a neutral foreign government not
engaged in trade; or a vessel in distress; or a yacht belonging to an
organized yacht club of the United States or of a neutral foreign
nation.
7. The tonnage of a vessel shall be the net or register tonnage
expressed in her national certificate of registry.
ENTRY OF MERCHANDISE.
8. The consignee named in the bill of lading, or the person to whom
such consignee shall, by indorsement, have assigned the bill of lading,
shall present to the officer duly designated for that purpose his bill of
lading, an invoice describing the goods, showing their character, quantity, and cost, together with an entry in duplicate showing the name of
the importer and of the vessel of importation, the place whence the
goods were imported, the date of their arrival at the port of destination, the marks and numbers of the packages, the nature and quantity
of their contents, their value, including all costs incurred in packing
them for shipment, and the currency in which the invoices were made
out. The invoice must be made out in the currency of the country of
exportation and must be verified by the oath of the shipper. The
entry shall be signed by the importer, who must make affidavit to the
truth of all the statements contained therein, and shall %gree in value
and description with the facts shown by the invoice.




INSULAR TARIFF.


273


9. After the packages and contents have been duly compared with
the invoice and found to agree therewith, the duty due thereon will be
computed on the face of the entry, and after the payment of the proper
duties and charges an order for the delivery of the packages and
contents will be issued by the proper officer.
10. Any objections to the assessment of duty must be filed by the
importer before the payment by him of the same, and no refund of
duty will be made thereafter.
11. Goods found to be fraudulently invoiced, either as to character
or quantity, and all goods attempted to be introduced without permit,
shall be confiscated.
12. No delivery of imported merchandise shall be made to the
importer unless he shall have duly paid in cash the duties assessed
thereon.
13. Coastwise cargoes shall be subject to duties the same as if coming
from a foreign port, except as to the trade between ports in possession
of the United States.
14. Any goods, wares, or merchandise not duly entered for payment
of duty within ninety days after importation shall be sold at auction by
order of bte commandant after five days' public notice conspicuously
posted at the port. The proceeds of such sale will be kept for ten days
subject to the demand of the importer, after deduction of the proper
duties on the goods and all expenses of storage and sale.
15. All seized and confiscated merchandise will be sold in like manner, and the proceeds, after deduction of expenses, will be turned over
to the officer duly designated for that purpose.
16. Merchandise originally destined for some port or place in the
Philippines, not in the l)ossession of the United States forces, may be
entered at one of the designated ports. Vessels may likewise enter,
although originally cleared for a port in the Philippines not in )possession
of the United States.
WHARF IICHARGES,
17. Goods of all kinds exported through ports of the Philippines,
declared open by the United States, shall pay a charge of 1 peso per
1,000 kilograms gross, as a charge for wharfage, whatever be the port
of destination or nationality of the exporting vessel.
18. Goods of all kinds imported into ports of the Philippines, declared
open by the United States and destined for transshipment to other ports
of the Philippines declared open by the United States, shall pay a charge
for wharfage of one-half of 1 peso per 1,000 kilograms gross at the p)ort
of trantsshipment as a due for wharfage.
19. Merchaindise imported, exported, or shipped in transit for the use
of the Government of the United States, and coal, shall be exempt from
wharf charges.
S. Doc. 254 ---18




INSULAR TARIFF.


HARBOR AND COMMERCIAL IMPROVEMENT CHARGES.
20. In addition to customs dues and other charges there shall be
levied a charge of 2 per centum     ad valorem, to be summarily ascertained, on the value of all merchandise, free or dutiable, imported into
or exported from the Philippines; but merchandise imported or exported
for the use of the Government of the United States and coal shall be
exempl)t from this charge.
21. The officer duly designated for that purpose shall receive all
customs duties, fees, and charges, and shall without delay pay the
same over to such officer as shall be designated by the commanding
general. Records shall be kept and accounts rendered of all money
transactions and receipts in duplicate shall be taken by the officer
paying over such moneys, one copy to be retained by him as his official
voucher and the other transmitted by mail with his accounts to the
War Department, Washington, D. C.
22. Such public buildings as may be suitable for the purpose shall
be used and occupied for the transaction of business and for the storage
of imports in the ports aforesaid.
23. All supplies and materials for the use of the Army amd Navy of
the United States shall, under suitable restrictions to be prescribed
by the commanding general, be admitted without payment of duty.
RATES OF DUTY ON IMPORTS.
CLASS I.-STONES, EARTHS, MINERALS, GLASS AND GLASSWARE, AND CERAMIC
PRODUCTS.
GROUP 1.-Stones and earthen productions employed in building, arts, and industry.
Pesos.
24. Marble, jasper, and alabaster, in the rough or in dressed pieces, squared and
prepared for taking the form......................-..... 100 kilos.. 0.08
25. Marble, jasper, and alabaster, cut into squares, slabs, or steps of any dimtension, polished  or  not........................................100 kilos...75
26. Marble, jasper, and alabaster, worked up and chiseled into any object, polished or not, other than ornamental or articles of luxury.... 100 kilos.. 1. 60
27. Other stones employed in building, arts, and industry; also cement.. do.... 50
GROUP 2.-Coal.
28. Coal and coke 1....................................... ton of 1,000 kilos...50
GRiouP 3.-Schists, bitumen, and their derivations.
29. Tar, pitch, asphalt, bitumen, and schists; also unrefined creosote2.100 kilos..09
30. Naphtha, vaseline, crude petroleum, natural, and crude oils derived from
schist...................................................... 100  kilos.. 4. ((0
31. Benzine, gasoline, petroleum, and other mineral oils, refined2......do.... 4.50!
Coal and coke shall be cleared in conformity to the weight indicated in the certificate issued to the master of the vessel by the consul at the port of shipment,
proving the quantity received on board according to the charter party and the bills
of lading, which documents the said consul shall demand to see for the purpose. In
case of doubt the customs may verify the quantity.
2 Crude (ills derived from schist shall be understood to be those derived from the
first distillation, distinguishable by their yellowish color and density of from 0.900~




INSULAR TARIFF.


275


GROUP 4.-Oxres.
Pesos.
32. Ores.................................................. ton of 1,000 kilos..  0.25
GROUP 5.-Glass and glassware.
33. Common or ordinary hollow glassware'........................100 kilos.. 1.60
34. Crystal, and glass imitating it, also gilt or silvered in the interior,2 100
kilos.............................................. 6.00
35. Glass and crystal, in plates and sheets......................... 100 kilos.. 3.00
36. Glass and crystal, silvered, and glasses for spectacles and watches...kilo...05
GROUP 6.-Pottery, earthenware, and porcelain.
37. Clay, in bricks, squares, and tiles, for building purposes, furnaces, etc.,3 100
kilos.............................................02
38. Clay, in large and small paving tiles; tiles of colored falence, varnished
tiles and piping4............................................100 kilos...40
39. Faience and wares of fine clay5...................................do.... 6.00
40. Porcelain......................................................... do....  10.00
CLASS II.-METALSY AND ALL MANUFACTURES IN WHICH A METAL ENTERS AS
A PRINCIPAL ELEMENT.
GROUP 1.-Gold, silver, and platinum.
41. Gold and silver in jewelry or plate,6 even set with pearls or precious
stones 6.................................................... hectog..  5. 00
42. Gold, silver, or platinum worked into other objects 7,8.............. do.....50
to 0.9200, or from 66 to 57J of the centesimal areometer, equal to from 24.69~ to 21.48~
Cartier.
Petroleums having the following properties are considered as crude natural
petroleums:
First. Those which when distilled gradually and continuously in a glass apparatus at a temperature of 300~ Centigrade leave a residuum exceeding 20 per cent of
their primitive weight.
Second. When this residue in its turn leaves 1 per cent at least of coke in proportion to the total weight of petroleum assayed.
Third. When, according to E. Granier's apparatus, they are found to be inflammable at a temperature lower than 160 Centigrade.
All petroleums and other mineral oils not possessing the above characteristics
shall be considered as refined.
Are included in this number bottles, demijohns, and flasks for oil, wine, drugs,
perfumery, and chemicals, provided they be not cut; and unpolished glass of more
than 12 millimeters in thickness for roofs and pavements.
Are also included in this number bottles, tumblers, glasses, and other objects for
table service, ornament, and lighting, whether of crystal or white or colored glass,
as well as beads.
3 Only rough bricks, squares, and tiles of baked earth or clay employed in the construction of walls, furnaces, etc., are to be included in this number.
4No. 15 includes tiles for pavements and small tiles for mosaic work, and also the
articles for building contained in No. 14, when glazed, painted, enameled, and made
of washed or sifted earths.
5 The articles of fine clay included in this number are dinner services, kitchen
earthenware, flower vases, ornaments, and the like.
WIn the classification of jewelry or ornaments will be included all small articles
of luxury valuable on account of workmanship, whatever their denomination, and
generally intended for the ornament of persons of both sexes.
' Utensils for domestic use, articles for church use, and generally all large objects
used for the ornamentation of houses are included in this number.
8 In clearing finished articles, including jewelry and articles of gold, silver, or
platinum filled with mastic, a reasonable tare allowance shall be mal.e for such
mastio.




INSULAR TARIFF.


GROUP 2.-Iron and steel.1
Pesos.
43. Cast iron, in pigs, and old iron................................100 kilos.. 0.50
44. Cast iron, in tubes of all kinds........-.............-...do-...95
45. Cast iron, in common manufactures...............................do.... 1.50
46. Cast iron, in fine manufactures; i. e., those polished, enameled with a
coating of porcelain, or with ornaments of other metals.. — 100 kilos.. 3.50
47. Wrought iron and steel rails...................................... do.... 1.60
48. Wrought iron and steel in sheets of a thickness of 6 millimeters or more,
and  bolts....................................................  100 kilos..  1.80
49A. Wrought iron and steel in bars of any form, in sheets up to 6 millimeters in thickness; axles, tires, and springs for carriages; and hoop
iron..................................................... 100 kilos-. 2.60
B. Wrought iron in rough bars (tochos)..........................do...  2.60
50. Wrought iron and steel, in large pieces, made of bar iron, or of bar or
sheet iron secured together by means of rivets, destined for buildings,
bridges, etc.................................................100 kilos..  3.20
51. Iron  wire 3........................................................do....  1.60
52. Iron nails and screws, even with brass heads....................do.... 4.00
53. Wrought-iron pipes............................ ---..................do.... 2.60
54. Wire gauze, not further manufactured.............................   do.... 6.00
55. Wares of wrought iron, not elsewhere mentioned, including those enameled with porcelain and those combined with other metals; also pipes
covered with sheet brass.................................... 100 kilos.. 8.00
56. Unutilizable articles of iron..do.... 1.00
57. Tin  plate......................................................... do....  5.00
58. Tin-plate manufactures.....................................do   8.00
59. Needles, pens, parts of clockwork, and other similar articles of iron or
steel........................................................... kilos.. 1.65
60. Knives, carvers, razors, and penknives..................................40
61. Scissors of all kinds..............................................do....do..40
62. Side arms and detached pieces for the same.................do....40
63. Firearms, barrels, and detached pieces for the same 4.......... do.... 1.00
GROUP 3.-Copper and its alloys.
64. Copper of first fusion, and old copper.........................100 kilos.. 2.00
65. Copper and brass in bars and ingots, and old brass................. do.... 2.50
66. Copper and brass in sheets and nails, and copper wire.............do.... 10.00
67. Copper and brass in tubes and large pieces not finished, such as bottoms
of boilers, etc......................................   100 kilos.. 10.00
68. Brass wire..................................................... 10.00
69. Copper, brass, or bronze gauze, not worked........................do.... 15.00
70. Bronze, unworked.................. do.... 2.00
1Articles of malleable cast iron shall pay the duties stipulated for manufactures
and articles of wrought iron.
2 By "iron in rough bars" (tochos) shall be understood rough wrought iron in a
mass or prism, and round iron or iron in any other form containing dross. Wrought
iron containing dross has an unequal and rough surface. Wrought iron in a mass
or prism, free from dross, will be subject to duty as iron in bars. In case of doubt,
this iron shall be submitted for examination to the inspector of mines, who will
determine its classification.
3Only round iron the thickness of which does not exceed No. 1, English gauge,
i. e., 8 millimeters in diameter, shall be considered as wire.
4 In order that pieces of firearms may pay according to this number, they must
be shaped and bear file marks on the outer surface.




INSULAR TARIFF.


71. Copper, bronze, or brass, worked, and all alloys of common metal in which
copper enters, in hardware, even varnished..............kilo. 0.25
72. Said metals and alloys, in gilt, silvered, or nickeled articles...........35
GROUP 4.-Other metals.
73. Tin in ingots................................................100 kilos..  2.50
74. Zinc in bars, lumps, or pigs......................................do.... 1.20
75. Zinc in sheets, nails, and wire................................100 kilos.. 5.00
76. Zinc in manufactured articles, even varnished.................... kilo...25
77. All other metals and alloys not mentioned, in sheets, lumps, nails,
tubes, etc.................................................. 100 kilos.. -  10.00
78. The same metals, manufactured, varnished or not............... kilo...20
79. The same metals, and zinc in gilt, silvered, or nickeled wares......do....30
CLASS III.-SUBSTANCES EMPLOYED IN PHARMACY, PERFUMERY, AND CHEMICAL INDUSTRIES.
GROUP 1.-Simple drugs.
80. Cocoanut and.palm oil, and other heavy oils..................100 kilos...20
81. Other vegetable oils, except olive oil.............................. do....  4.60
82. Dyewoods and tannery bark....................1....... -......02
83. Madder or rubian........................................... ---100 kilos.. 4.00
84. Rape, flax, and other oleaginous seeds, including copra or cocoanut. (do...04
85. Other vegetable products, not specially mentioned................ do.... 2.00
86. Animal products employed in medicine...........................do....60
GROUP 2.-Colors, dyes,. and varnishes.
87. Ochres and natural earths, for painting...................... 100 kilos...02
88. Indigo and cochineal............................do.... 2.00
89. Dyeing extracts................................................. do.-...60
90. Garancine, pure, or mixed with madder............................kilo...15
91. Varnishes.................................................. 100 kilos..  4.80
92. Colors, in powder or in lumps....................................do.... l.50
93. Colors, prepared, and inks...............    ---------—...d    -   5.00
94. Colors derived from coal, and other artificial colors................ kilo.15
GROUP 3.-Chemical and pharmaceutical products.
95-). Muriatic and chlorohydric acid...............................100 kilos...20
96. Nitric acid....................................................... do.....80
97. Sulphuric acid................................................... ----do....30
98. Alkaloids and their salts.........................................kilo.. 6.00
99. Alum......................................................... 100 kilos..30
100. Sulphur.........................................................do....05
101. Barillas, natural and artificial 3.................................. do.20
The colors included in this number are those composed of a metallic base, which
for use are mixed with oil or turpentine and are generally insoluble in water, alcohol,
or ether. They are rarely crystallized and are almost always in powder and lumps,
such as white lead, chrome yellow, vermillion, Prussian and Thenardt blue, English
green, and parrot green ("papagayo").
2 The colors classed in this number are those known as artificial or organic products,
in which mineral substances rarely enter. They are generally crystallized, and are
soluble in water, alcohol, or ether. They are employed in dyeing and printing, with
or without mordant, rather than in painting, such as picric acid, green aldeide,
English violet, rosaline and its salts, naphthaline colors, artificial alizarine, etc.
3By barillas, natural and artificial; are understood carbonates of soda, impure,
containing carbon.




278,                        INSULAR     TARIFF.
Pesos.
102. Alkaline carbonates, alkalis, caustic and amnioniacal salts, except slulphate.    -........................100 kilos.. 0.20
108. Chloride of lime..........................do...                       30
104. Chloride of potassium, sulphate of soda; chloride, carbonate, and sulphate
of magnesia.........................100 kilos..10
105. Chloride of sodium (common salt)...............100 kilos..65
106. Glues and albumen.........................do.. 2.40
107. Phosphorus........................I.....kilo..07
108. Nitrate of potash (saltpeter)..................100 kilois..30
109. Nitrate of soda and sulphate of ammonuiac.............(10....          05
110. Oxides of lead...........................do...                        40
111. Sulphate and pyrolignite of iron..................... do...           30
112. Pills, capsules, Jujubes, and the lie.kilo.                          1.00
113. Pharmaceutical products not specified'I...............do..80
114. Chemical products not specified..................do..20
GROUP 4.- Va riou8.
115. Starch......kilo...02
116. Fecule for industrial uses, and dextrine.1......... 0..      kilos...20
117. Common soap..............................do.... 3.75
118. Paraffine, stearine, wax, and spermaceti, in Inuiups.........do.... 3.30
119. Paraffine, stearine, wax, and spermaceti, manaunactured, and wooden
matches............................100 kilos.. 10.00
120. Perfumery and essences....................... kilo...40
121. Gunpowder, explosive compounds, and fuses for mines..-..... do.-.  10
122. Tobacco, manufactured......................do.... 2.40
123. Tobacco, not manufactured....do...                                    20
CLASS IV.-COTTON AND ITS MANUFACTURES.
GROUP 1.-Raw Cotton.
124. Raw cotton, with or withoutsed.10 kilos.. ** 24
GROup 2.-Cotton yarns.
125. Cotton, spun, and yarn twisted in one or two threadis, unbleached,
bleached, or dyed, up to No. 35, inclusive'2.............kilo..25
126. The same from No. 36 upward 2...................do.... ** 35
127. The same twisted with three or more threads, unbleached, bleached, or
dyed...............................kilo...50
*Add surtax of 10 per. cent on duty.
' The products or substances included in Nos. 112 and 113 shall be examined by the
pharmaceutical inspectors, who, in conjuction with the collector of customs, will
make a declaration as follows: "The goods cleared are those expressed in the declaration and are (or are not) admitted to importation by virtue of their formulas having been published (here state where), or their composition having been discovered
by analysis made by -.
'To ascertain the number, according to the English system (the system adopted
in this tariff), to wh ich a cotton yarn corresponds, any number of meters of yarn
may be taken, and this number is to be multiplied by the invariable factor 59 (this
being the number of ceutigrammes a meter of cotton yarn of a single thread No. 1
weighs). The producet of the above multiplication is; to be divided by the number
of centigranimes that the length of yarn tested may weigh. The quotient multiplied ~by the number of threads will then give the corresponding English number,
to whic 7or 10 per cent Is to be added, according as the cotton of more than one
thread be only span or spun and dyed.



INSULAR TARIFF.


279


GRouP 3.-1Tissue.
Pesos
Close-woven tissues, plain, unbleached, bleached, or dyed, in the piece
or in handkerchiefs, having:
128 A. Up to 25 threads, inclusive..................................... kilo.. ^0.20
B. Up to 35 threads, inclusive.....................................do.....32
129. 36 threads and  above.............................................  kilo... 44
Tissues, printed, twilled, and figured in thl lo' l:, h lving:
130 A. Up to 25 threads, inclusive............................................. do..25
B. Up to 35 threads, inclusive 1...................do...40
131. 36 threads and above.............................................do.... *. 55
Tissues transparent, such as muslins, cambrics, lawns, organdies, and
gauzes, of all kinds, having:
132 A. Up to 30 threads, inclusive.....................................kilo  *.44
B. 31 threads and above..........................................do....64
133. Quiltings and piqus........................................................50
134. Velveteens, corduroys, and other thick tissies for wearing:ipparc(l.. do.....52
135. Tulles...........................................................d o....  1. 00
136. Lace, except crochet2.....................................  do.... "1. 25
137. Crochet lace, made by hand or in the loom........................ do.-...70
138. Hosiery piece goods, jerseys and drawes......................... do.....50
139. Hosiery in stockings, socks, gloves, and other articles............. do.....60
CLASS V.-HEMP, FLAX, ALOE, JUTE, AND OTHER VEGETABLE FIBERS AND THEIR
MANUFACTURES.
GROUP 1.-Raw.
140. Hemp, raw or hackled........................................100 kilos...40
141. Flax, raw or hackled............................................ do.40
142. Jute, aloe, and other vegetable fibers..............................do...04
GROUP 2.-Yarns.
143. Yarn of hemp, linen, or jute...................................... kilo...22
144. Yarn of aloe, and other vegetable fibers 3..................... 100 kilos.. 1.56
145. Threads, twisted, of two or more ends, and fishing nets............ kilo... 30
146. Cordage4 for vessels......................................... 100 kilos.. 4.16
GRouP 3.-Tissues.5
147. Plain tissues of hemp and flax, with or without mixture of cotton, up to
10 threads, inclusive............................................   kilo. *.20
*Add surtax of 20 per cent on duty.
1 The number of threads is to be ascertained by half of the threads contained in a
square of 6 millimeters, counting the weft and the warp. The instrument called
"thread counter" is to be employed for this purpose.
2 Lace of a maximum width of 10 centimeters shall be dutiable according to this
number; that wider, shall be included in No. 111, as tulles.
3 As yarn of jute is considered twisted thread of one end the thickness of which is
equal to or less than the English No. 1, that exceeding this number is considered
as cordage. To ascertain this number, any number of meters of yarn may be taken,
and this number is to be multiplied by the factor 165 (1 meter of yarn of jtle,
No. 1, weighs 165 centigrams), and divided by the number of centigrams that the
length of the yarn tested mayweigh. The quotient will then give the corresponding
English number.
4By the cordage paying under this heading shall be understood hemp, flax, or jute
yarn, twisted in two or more strands, 10 meters of which weigh more than 5 grams.
5In linen tissues paying according to the number of threads the threads (both warp
and woof) contained in a space of 6 millimeters will be counted.




INSULAR TARIFF.


Pesos.
148. Plain tissues of hemp and flax, from 11 to 24 threads, inclusive... do..... 0. 44
149. Plain tissues of hemp and flax, of 25 threads and above...........do.... 60
150. Plain tissues of hemp and flax, twilled or diapered................do.-...40
151. Lace, net, and crochet work............................kilo.. 4.80
152. Knitted  tissues....................................................do....  1.20
153. Plain tissues of j aute. aloe, or other vegetable fibers, with or without mixture of  cotton..................................................   kilo...25
154. Twilled or diapered tissues of the same materials, with or without mixture of  cotton.................................................. kilo...50
CLASS VI.-WOOLS, BRISTLES, HAIR, HORSEHAIR, AND THEIR MANUFACTURES.
GROUP 1.-Raw.
155. Bristles, horsehair and other hair, including hair of the camel, vicunna,
and of the angora and cashmere goat; wool, unwashed,1 washed,
combed, or carded,2 and waste wool, carded3...............100 kilos..  2.00
GRiouP 2.-Yarns.
156. Woolen and worsted yarns, spun and twisted, unbleached or in the
grease 4.........................................................kilo.35
-157. Woolen and worsted yarns, washed or bleached...................do..    60
158. Woolen and worsted yarns, dyed....                   *. 70
GROUP 3.-Tissues.
159. Woolen carpets, pure, or mixed with other materials..............kilo.. *. 50
160. Felts of pure wool, or mixed with other materials.................do....20
161. Blankets of wool, pure, or mixed with other materials5........... do...40
162. Hosiery, whether mixed or not with cotton or other vegetable fibers. do.....48
163. Cloths and all other similar tissues of wool, waste wool, hair, or a mixture
of these materials................................... kilo..-. 80
164. The same tissues, when the warp is wholly of cotton or other vegetable
fibers, also astrakhans and plushes of the same materials........ ilo...60
165. All other tissues of pure wool, waste wool, hair, or a mixture of these
materials................................................... kilo..  1.00
166. The same tissues when the warp is wholly of cotton or other vegetable
fibers.....................................................   kilo...80
167. Tissues of bristles or hair, with or without mixture of cotton or other
vegetable fibers................................................. kilo...70
CLASS VII.-SILK AND ITS MANUFACTURES.
GROUP 1.-Yarn.
168. Silk, raw, and spun, twisted or not; floss silk, combed or carded,6 spun,
twisted or not6...............................kilo.. *2.50
*Add surtax of 20 per cent on duty.
1 Wool will be considered as unwashed when after having been washed with sulphuret of carbon it is found to lose more than 10 per cent of its weight.
2 Wool the threads of which exceed 10 centimeters in length is considered as long
wool.
3The waste from carding included in this number. is that obtained from the picking and unraveling of old rags, and is almost always dyed and common. Waste
resulting from the spinning of long wool shall also be classed herein.
4 Worsted yarn will be considered unbleached or in the grease if when washed with
sulphuret of carbon it loses more than 10 per cent of its weight.
5 Plaids and the like are not included in this number. They shall pay duty according to the component tissue.
6All silk waste the fibers of which do not exceed 20 centimeters in length is considered silk.




INSULAR TARIFF.


281


GROUP 2.- Tissues.
Pesos
169. Tissues, plain or twiled......................4.00............... 4
170. Velvets and  plushes.............................................. do....  4.80
171. Tissues of floss or waste silk, of raw silk, and of waste silk mixed with
silk   '..........................................................kilo..  3.00
172. Tulles and lace, of silk or waste silk.............................do.... 8.00
173. Knitted tissues of silk or waste silk................................. 4.40
174. Velvets and plushes of silk or waste silk, with the Awarp or weft wholly
of cotton or other vegetable fibers.............................. kilo.. 3.60
175. Other tissues of silk or waste silk, with the warp or weft wholly of cotton
or other vegetable fibers........................................ kilo.. 2.30
176. Tissues of silk or waste silk, with the warp or weft wholly of wool or
hair............................................................ kilo..  2.50
CLASS VIII.-PAPER AND ITS APPLICATIONS.
GROUP 1.-Printing and writing paper.
(Paper, endless, unsized and half-sized for printing..............kilo...06
177. Paper, endless, for writing, lithographing, or engraving.........o... *. 08
Paper, cut, handmade and ruled paper..........................do....12
GROUP 2.-Paper, printed, engraved, or photographed.
(Books, bound or unbound, and other printed matter in Spanish 2.. kilo...10
178. \ Books, bound, in foreign languages2............................ do....05
(Engravings, maps, and drawings................................do....25
GROUP 3.-Wallpaper.
179. Wall paper, with gold, silver, wool, or glass.......kilo.. *. 40
Wall paper, of other kinds......................................do...10
GROUP 4.-Pasteboard and various papers.
f Straw paper, common packing paper, and sand or glass paper.... kilo.. *. 04
Other paper not specially mentioned........................... doo...08
Cardboard in sheets, in boxes lined with ordinary paper,3 and unfinished
180.     articles of pasteboard or " carton-pierre "....................   kilo...04
The same articles finished, and pasteboard boxes with ornaments, or lined
with fine paper or other materials.......                 kilo...30
CLASS IX.-WOOD AND OTHER VEGETABLE MATERIALS EMPLOYED IN MANUFACTURES, AND ARTICLES MANUFACTURED THERKWITH.
GROUP 1. — Wood.
181. Staves...........thousand...40
182. Ordinary wood, in boards, even cut, planed and dovetailed for boxes or
floorings; planks, beams, rafters, masts, and timber for ship building,
cubic meter..........................................................
*Add surtax of 20 per cent on duty.
'All silk waste, the fibers of which do not exceed 20 centimeters in length, is considered silk.
2 Bookbindings shall be dutiable according to the component material. When the
books are stitched or bound in boards, they shall pay duty as printed matter, on
gross weight. Newspapers printed abroad require no permit for their introduction
into the Philippine Islands.
3 Boxes of pasteboard lined with more or less common paper, which servo for packing handkerchiefs, shirt fronts, buttons, stuffs, etc., shall be dutiable according to
this number. Paper pulp in imperforated sheets or those which are not perforated
at the expense of the importer at the time of clearance shall likewise be dutiable
according to this number,




INSULAR TARIFF.


Pesos.
183. Fine wood for cabinetmakers, in boards, deals, trunks or logs.. 100 kilos.. 0.11
184. Fine wood for cabinetmakers, sawn or in veneers........      do.90
185. Coopers' wares, fitted together or not.....................do.... *2.00
GROUP 2.-Furniture and wooden manufactures.'
186. Ordinary wood manufactured into any kind of article, turned or not,
painted or varnished, and moldings carved and varnished, or prepared
for gilding, also furniture of bent wood, even if painted and varnished..................................... 100 kilos.. *2.00
187. Fine wood manufactured into furniture, and other wares, turned, carved,
polished, or varnished, and the same wares of common wood veneered
with fine wood; furniture covered with stuffs, except with silk or
leather, and gilt moldings................................. 100 kilos.. *6.00
188. The same articles, gilt, inlaid or veneered with mother-of-pearl or other
fine materials, and ornamented with metal, and furniture covered with
stuffs of silk or with leather................     100 kilos..*10. 00
GROUP 3.- Various.
189. Charcoal, fire-wood, and other vegetable combustibles........ 100 kilos...10
190. Cork............................................................do....18
191. Wooden hoops and trellis for fencing.............................do.... do.20
192. Rushes, esparto, vegetable hair, cane, osiers, fine straw, palm, and other
analogous materials, unmanufactured....................... 100 kilos...05
193. The same materials, manufactured.......................      do.... *6. 05
CLASS X.
GROUP 1.-Animals, skins, and animal products employed in industry.
194. Horses..............................................each.. 20.00
195. Mules, asses, and cattle.do............................             10.00
196. Pigs.......................................................... do....  2.70
197. Sheep, goats, and animals not otherwise mentioned...............do..... 50
GROUP 2.-Skins and leather.
198. Skins and hides, untanned...................................100 kilos.. 1.20
199. Varnished leather and calfskins, tanned or curried............. -. kilo...64
200. Other hides, tanned or curried, including sole leather.............. do.....24
201. Leather belting for machinery....................................do....20
202. Peltries for clothing and trimming, in their natural state or prepared. do.....25
203. Peltries in made-up articles......................................do... 1.80
204. Gloves of leather.................................................do...5.00
205 A. Boots of all kinds, of leather or tissue..........................pair... 40
B. Shoes of all kinds......................................do....  26
C. Slippers and pumps, also common shoes generally worn by the
Chinese.....................................pair..          "  10
D. Boots and shoes of all kinds for children shall pay one-half of the
above duties, according to classification. *
206. Saddlers' and harness-makers' wares2..................       kilo.. *. 75
207. Other articles of leather, or lined with the same.................. do.... 1.00
'Add surtax of 20 per cent on duty.
' Marble slabs for furniture will be taxed according to No. 2 of the tariff if they
are presented separate from the objects to which they belong.
2 Saddlers' and harness-makers' wares comprise such articles as harness, saddles,
bridles, gear of horses, mules, carriages, etc., all sorts of stable trappings, articles
for traveling, such as bags, portmanteaus, trunks, hat boxes, and other articles made
of leather or lined with leather or skin.




INSULAR TARIFF.                             283
GROUP 3.-Feathers.
Pesos
208. 1 Feathers for ornament, in their natural state or manufactured...kilo.  3. 00
Other feathers and feather dusters...............................40
GROUP 4.- Other animal remains.
209. Animal fats..................................................100 kilos... 20
210. Animal manures of all kinds......................do...01
211. Intestines........................................................kilo...04
212. Other animal remains not mentioned, not manuf'actured(......100 kilos..  10
CLASS XI.-INSTRUMENTS, MACHINERY, AND APPARATUS EMPLOYED IN AGRICULTURE, INDUSTRY, AND LOCOMOTION.
GROUP 1.-Musical instruments, clocks, and watches.
213. Pianos 1.........................................    each.. 25.00
214. Harmoniums and cabinet organs....................do.... 4.00
215. Gold watches.......................................do.... 400
216. Watches of silver or of other metals...............do.... 2.00
217. Common clocks with weights, and alarm clocks........      do.... 1.00
218. Works for wall clocks, or mantelpiece clocks, finished, with or without
cases, and chronometers3...................................... each. 1.12
GROUP 2.-Apparatus and machines.
219. Weighing machines..........................................100 kilos.. 5.50
220. Agricultural machines 4..........................................do....20
221. Motors..........................................................do.....50
'Machines of copper and its alloys, for industrial purposes, and detached
222.  parts of the same metals5.................................. 100 kilos.. 5.40. Machines and detached parts6 of other materials, for industrial purposes............       100 kilos.. 1.80
*Add surtax of 20 per cent on duty.
' Strung frames for pianos shall pay as pianos, though they be not imported with
all the pieces constituting that instrument.
By alarm clocks shall be understood those fitted with an alarm bell and not running longer than 48 hours, whether they have the same mechanism for striking both
the hours and the alarm or separate mechanisms for each.
"Cases, stands, glass shades, and other accessories will be dutiable as manufactured articles, according to their component material.
Clockworks for wall or table clocks, unfinished, and brass pieces for the same,
will be taxed according to No. 49 of the tariff. Unfinished pieces are those which are
only roughly filed, which have no escapements, the dial or hands of which aire not
adjusted, and the last wheel of which is not crenated. When clockworks are
imported within cases, on stands, etc., and the importer does not wish to separate
them for their examination, the works and the dial will be reckoned as weighing 1
kilogram and the rest will pay as stated above.
4These machines are those employed by farmers and agriculturists for preparing
the ground and gathering the crops, as also those employed in order to clean tne
crops and improve them without essentially changing their nature.
6Machines, and separate pieces of the same, of copper and its alloys, or in combination with other materials, shall also be taxed under this heading, provided the
above metals predominate in weight.
"It will be necessary to prove to what manufacture or to what industry woolen
hose and filters are destined for thenm to be assessed in this number. For the defini.
tion of parts of machinery, the following rules will be observed:
First. A separate piece of a machine is understood to be any object which is not




284                          INSULAR TARIFF.
GROUP 3.-Carriages.
Pesos
223. Coaches and berlins of four seats, with or without hoods; new, used, or
repaired....................................................... each.  50.00
224. Berlins of two seats, with or without folding seats, with or without hoods;
omnibuses with more than fifteen seats; new, used, or repaired..each.. 25.00
225. Carriages not enumerated in the above headings..................do..- 12.50
226. Passenger carriages for railways and tramways, and finished wooden parts
for same...................................................100 kilos.. 7.50
227. All other railway carriages, and finished wooden parts for same...do....  2.17
(Carts and handcarts.................................      do... 2 00
CLASS XII.-ALIMENTARY SUBSTANCES.
GROUP 1.-Meat and fish.
228. Live and dead poultry and small game........................... pair...05
22s. Meat, salted, and jerked beef....................................kilo...08
230. Pork and lard, including bacon.....................................do...15
231. Other kinds of meat..............................................do....09
232. Butter.......................................................do.....20
233. Salt cod and stockfish............................................ do....04
234. Fresh fish, or with the salt indispensable for its preservation....do.....01
235. Fish, salted, smoked, and pickled.....do.06
236. Shellfish........................................................do....05
GROUP 2.-Grain and vegetables.
237. Rice, husked or not.......................................... 100 kilos...75
238. W heat........................................................... do....60
239. Wheat flour................................................100 kilos.. 2.10
240. Other cereals....................................................do....50
241. Flour of same.................................................... do....  1.00
242. Pulse............................................................kilo...02
GROUP 3.-Garden produce and fruits.
243. Garden produce..............................................kilo...02
44. Fruits........................................................... do.... 04
expressly specified by naime under some heading of the tariff, and which by its
shape, and by the manner in which it is presented for clearance in the custom-house,
though not completely finished, may be considered as exclusively destined for a
machine and can have no other application. If it be imported completely finished,
it must pay under one of the headings of the tariff referring to machinery.
Second. The importer of detached parts of machinery may, should he deem it convenient, request, when making the clearance, that the duty be levied on the component material instead of paying the duty stipulated for machines.
Third. Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire, and
other articles expressly taxed in the tariff, must pay duty accordingly, though they
be destined for machinery.
Fourth. Tools, instruments, and utensils employed in the arts and industries can
not be considered parts of machinery as far as the customs tariff is concerned, and
must pay duty according to the materials of which they are composed.
' To ascertain whether products presented for clearance are flour or groats, a sample thereof shall be placed in sieve No. 80 (silk tissue with 80 openings to a French
square inch). If the product passes through this sieve, it shall be considered as flour;
if not, as groats.




INSULAR     TARIFF.                           285
Gi ouP 4.- Colonial products.
Pesos.
245A. Sugar, raw..................................................... kilo..  0.02
B. Sugar, refined...................................................do....10
246. Cocoa, of all kinds and origin.....................................do.....12
247. Coffee, of all kinds and origin..........................      do.....10
248. Cinnamon, of all kinds and origin................................ do.....12
249. Cloves...........................................................do.....14
250. Pepper....................................................do.....07
251. Tea, of all kinds and origin.......................................do...20
GROUP 5.-Oils and bercrages.
252. Olive oil..............................................kilo...12
253. Common brandy of vinic alcohol................................. liter.09
254 A. Brandy flavored with aniseed, composed bralndies, and liqueurs of vinic
alcohol...................................................... liter...20
B. Common brandy, flavored with aniseed, composed brandies, and liqueurs, not exclusively made of vinic alcohol, i. e., those known as
industrial.......-...-.. ---.......-... —..l........   liter...36
255. Beer and cider in wood, 5.50 per hectoliter; in bottles, 7.75 per hectoliter.
256. Wines, sparkling.................................................liter...25
257. Wines, other............................................. do...12
GROUP 6.-Seeds and forage.
258. Seeds not mentioned, and carob beans.......................100 kilos...32
259. Forage and bran.................................................. 10
GROUP 7.- Various.
260. Alimentary preserves, pork-butchers' produce, mustard, and sauces.kilo..  20
261. Chocolate...............................................................20
262. Sweetmeats......................................................  do.....20
263. Egg......................................................   hundred...25
264. Pastes for soups, alimentary feculfe, bread, and unsweetened biscuit. kilo...04
265. Cheese.................d..o..........-.........-........(lo....15
266. Honey and molasses............................................. do....01
CLASS XIII.-VARIOUS.
267. Ornaments of every kind, not mentioned in the following numbers, other
than those of gold or silver................................. kilo.. 3.00
268. Amber, horn, jet, whalebone, bone, tortoise shell, coral, meerschaum,
ivory, mother-of-pearl and paste, in the rough or cut, even in strips or
sheets.......................................................... --- —---- kilo...01
269. Amber, jet, tortoise shell, coral, ivory, mother-of-pearl, and aventurine,
manufactured in ornaments of all kinds.........................kilo.. 5.00
270. Horn, whalebone, meerschaum, bone, and paste in imitation of the substances last above specified, manufactured...........kilo....0
271. Walking sticks, and sticks for umbrellas and parasols...    hundred.. 5.00
272. Buttons of all sorts, except those of gold or silver........k...       1.00
'Honey and treacle, which is the viscous residue of crystallized sugar, of a reddishbrown color more or less intense, and of a sweet but somewhat bitter taste, will also
be appraised by this article. It weighs from 1,374 to 1,427 grams per liter, and at
15~ C. registers from 40 to 44~ Baum6,. 
'Sword sticks shall pay the duty fixed for the swords they contain, and shall, in
addition, pay as walking sticks.




INSULAR TARIFF.


Pesos
273. Cartridges, without projectiles or bullets, for firearms, the importation of
which is permitted...................kilo.. 0.11
274. Cartridges, with projectiles or bullets, for the same firearms...  do...do.. 15
275. Percussion caps for firearms......................................do....12
276. Cases of fine woods, leather, and those lined with silk, and other of similar
kind, with or without fittings for writing, sewing, and toilet purposes,
or to contain perfumery, liquids or comestibles..             kilo.. 1.50
277. The same of common woods, cardboard, wicker, and other of similar kind,
with or without fittings for the aforesaid purposes.............. kilo...60
278. India rubber and gutta-percha, unmanufactured.............100 kilos...60
279. India rubber, in sheets and tubes.................................kilo... 15
280. India rubber, in threads.................................      do...10
281. India rubber, manufactured in any shape or into any kind of article.do.....44
282. Oilcloths and tarpaulin, for floors and packing purposes.......... do.....07
283. Oilcloths and tarpaulin, of other classes.................... do....16
284. Toys and games, except those of tortoise shell, ivory, mother-of-pearl,
gold, or  ilver...........................................  kilo...22
285. Wicks for lamps and candles.....................................do....12
286. Silk umbrellas and parasols.................................... each...60
287. Umbrellas and parasols covered with other stuffs.................do...28
288. Trimmings of silk'.............................................. kilo.  2.80
289. Trimmings of wool2..............................................do...  1.40
290. Trimmings of all other kinds....................................   80
291. Oil paintings.................................................... each..20
292. Straw hats and bonnets.......................................... do.....32
293. Other sorts of hats and bonnets, trimmed and finished 3...........   do....40
294. Hats, not trimmed, and bonnets...............................do.20
29%. Hats and bonnets, of all kinds and of any material, with milliners'
work...............................each.. 1.50
296. Elastic tissues with admixture of other materials4................. kilo...80
EXPORT DUES.
On the products of the Philippine Islands when exported therefrom
there shall be levied and collected an export tax as follows:
Pesos.
297. Abaca, raw or wrought hemp........................... 100 kilos gross.. 0. 75
298. Indigo....................................do.....50
299. Indigo employed for dyeing (" tintarr6n").......................do....05
300. Rice............................................................do....  2.00
301. Sugar.........................................................do.....10.302 Cocoanuts, fresh and dried (copra)...............................do....10
303. Tobacco, manufactured, of all kinds and of whatever origin....... do.... 3.00
304. Tobacco, raw, grown in the provinces of Cagayan, Isabela, and New Biscay
(Luz6n Islands)...................................... 100 kilos gross.. 3.00
305. Tobacco, raw, grown in the Visayas and Mindanao islands......... do.... 2.00
306. Tobacco, raw, grown in other provinces of the archipelago........do...  1,50
1 Trimmings which contain more than 40 per cent of silk of their total weight shall
pay duty as silk trimmings.
2 Tritmings which contain more than 40 per cent of wool, or of wool and silk, of their
total weight shall pay as woolen trimmings.
3 Felt hats shall be considered as trimmed when they have more work than what
is indispensable to shape the crown.
4 All tissues covered on one or both sides with india rubber, also those with interior
lining of this material, are comprised in this number.




INSULAR TARIFF.


287


307. When necessary to prove the place of production of iaw tobacco.
the customs officers shall require the delivery of certificates of origin.
EXCISE AND OTHER INLAND CHARGES.
Pesos.
308. On distilled spirits, in casks...................................per liter.. 0.20
309. On distilled spirits, in bottles or flasks............................do.....30
310. On  beer, of all kinds........................................ do. 10
311. On cigars and cigarettes, stamp tax on all which shall be manufactured
and sold or removed for consumption and sale.................. per M -. 1.00
ARTICLES FREE OF DUTY.
The following articles shall pay no duty on their importation into
the Philippine Islands:
312. Mineral waters.
313. Trees, shoots and plants, also moss, in a natural or fresh state.
314. Lime (oxide of calcium).
315. Copper, gold, and silver ores.
316. Samples of felt, painted paper, and tissues, when they comply
with the following conditions:
When they do not exceed 40 centimeters in length, measured ill the
warp or length of the piece, even when such samples have the entire
width of the piece. The width shall be determined, for tissues, by the
list, and for felts and painted paper by the narrow border which has
not passed through the press.
Samples not having these indications will only be admitted free of
duty when they do not exceed 40 centimeters inl any dimension.
In order to avoid abuses the samples declared for free entry must
have cuts at every 20 centimeters of their width, so as to render them
unfit for any other purpose.
317. Samples of trimmings in small pieces, of no commercial value or
possible application.
318. Gold, silver, and platinum, in broken-up jewelry or table services, bars, sheets, coins, pieces, dust, and scrap.
319. Gold, silver, and platinum, in articles manufactured and stamped
in the Philippine Islands.
320. Gypsum (sulphate of lime).
ARTICLES FREE OF DITTY, SUBJECT TO THE FOLLOWING CONDITIONS.
321. Wearing apparel, toilet objects and articles for personal use, bed
and table linen, books, portable tools and instruments, theatrical costumes, jewels, and table services bearing evident signs of having beeni
used, imported by travelers in their luggage in quantities proportionate
to their class, profession, and position.
When travelers do not bring their baggage with them thle clearing
of the same may be made by the conductor or persons authorized for
the purpose, provided they prove, to the satisfaction of the administration, that the effects are destined for private use.




288


INSULAR TARIFF.


Works of fine art acquired by the Government, academies, or other
official corporations, and destined for museums, galleries, or art schools,
when due proof is given as to their destination.
Archaeological and numismatical objects for public museums, acad.
emies, and scientific and artistic corporations, on proof of their destination.1
Specimens and collections of mineralogy, botany, and zoology, and
small models for public museums, public schools, academies, and scientific and artistic corporations, on proof of their destination.
If the regulations in each case are not complied with, or if the examination be not entirely satisfactory, the exemption will be annulled
and the duties stipulated in the tariff will be collected.
ARTICLES FREE OF DUTY, SUBJECT TO THE FORMALITIES DETERMINED FOR EACH CASE BY THE CUSTOMS REGULATIONS.
322. Casks, sacks, and large recipients of metal, imported with goods
dutiable separately from such recipients and when they are to be
exported.
323. Carriages, trained animals, portable theaters, panoramas, wax
figures and other similar objects for public entertainment, imported
temporarily.
324. Furniture of persons coming to settle in the Philippine Islands,
which has been in use by them.
325. Foreign articles destined to exhibitions held in the Philippine
Islands.
326. Submarine telegraph cables.
327. Pumps intended for the salvage of vessels.
328. Parts of machinery, pieces of metal, and wood imported for the
repair of foreign vessels which have entered ports of the Philippine
Islands through stress of weather.
GOODS NOT SPECIALLY CLASSED IN THE TARIFF.
329. Yarns composed of two or more textile materials shall pay the
duty assessed on the material paying the higher duty.
The warp of tissues is to be considered as the totality of the threads
which lie in the longitudinal sense, whether they form the foundation
of the same or whether they may lhave been added in order to form
patterns or to give more body to the stuff, even though such threads
may be cut or show a want of continuity. The weft shall be considered the totality of the threads which cross the warp of the tissue and
Reproductions shall be classified as artistic works when only one copy of each
original is imported and when intended for any of the above-mentioned official corporations, on condition that these reproductions are cast in gypsum or bronze.
Copies imported by merchants or private persons shall not enjoy this exemption, as
the free entry is only granted on proof that the copies are intended for p iblio
establishments.




INSULAR TARIFF.


289


combine the same conditions of helping to form patterns or add to the
body of the stuff.
330. Tissues with the warp of cotton and the weft of an( ther vegetable material, or vice versa, shall pay in accordance with the numbers
of group 3 of class 5 to which they corresl)ond, accordiligl to their nature.
Tissues which have the weft entirely made up of cotton and the warp
entirely of wool or of wool and cotton, whatever the proportion of
the mixture may be, shall be considered as woolen tissues mixed with
cotton.
Tissues composed of two materials shall be taxed as follows:
a. Tissues composed of vegetable fibers and those of wool or hair,
the weft or warp of which is mixed with silk or floss-silk threads,
shall not be considered as tissues mixed with silk when the weight of
this material does not exceed 5 per cent of the total weight of the
tissue.
b. Tissues the warp or weft of which is composed of thread(ls of
vegetable fibers and silk, or of threads of wool, hair, and silk, shall be
taxed as tissues of vegetable fibers or of wool or of hair when the
weight of the silk on both sides of the stuff does not exceed 5 per cent
of the total weight of the tissue. If the silk threads surpass 5 per cent,
but do not exceed 10 per cent the tissues shall be taxed as silk tissues
mixed, according to numbers 174 to 176 of the tariff; if they exceed
10 per cent they shall be taxed according to numbers 169 to 173, according to the class and nature of the tissue.
c. Tissues the warp of which is composed of silk and the weft of
cotton or other vegetable fibers mixed with silk, and those of which the
warp is of silk and the weft of woo] or hair mixed with silk, shall always
be classed as pure silk tissues, and the numbers relating to such tissues
shall be applied according to their class and nature, whatever be the
proportion of silk in the weft. The same rule shall be observed when
the weft is entirely composed of silk and the warp of mixed materials.
Tissues composed of threads of three different materials shall pay as
follows:


Warp or weft.                    Weft or warp.               Will be considered as

Cotton threads................... Flax or hemp threads and those  Tissues of flax or hemp.
of other egetable fibers.
Threads of vegetable fibers...... Threads of vegetable fibers and  Tissnes of vegetable fibersmixed
those of wool or hair.          with wool.
Do........................... Threads of vegetable fibers and  Tissuesof vegetable fibers mixed
silk.                           with silk.
Do..........................  Threads of wool and silk........  Do.
Threads of wool or hair......... Threads of two or more vegeta- Tissues of vegetable fibers mixed
ble fibers.                     with wool.
Do........................... Threads of vegetable fibers, wool, Tissues of wool.
or hair.
Do.,Threads of vegetable fibers and  Tissues of wool mixed with silk.
silk.
Threxds of silk................  Threads of different vegetable  Tsuesof vegetablefibersmixed
fibers.                         with silk.


S. Doc. 254 - 19




INSULAR TARIFF.


Warp or weft.           Weft or warp.        Will be considered asThreads of silk.................. Threads of vegetable fibers and Tissues of silk mixed with wool.
wool or hair.
Threads of cotton, flax, or hemp.. Threads of flax, hemp, or other Tissues of hemp or flax.
vegetable materials.
Threads of vegetable fibers, and Thlreads of vegetable fibers and Tissues of wool mixed with silk.
wool or hair.            silk.
Do........................... Threads of vegetable fibers, wool,  Do.
and silk.
Threads ofvegetablefibers, wool,.....do...........................  Tissues of silk.
and silk.
Threads of cotton and floss silk. Threads of wool and floss silk... Tissues of floss silk.
Threads of wool................. Threads of wool, cotton, and silk. Tissues of silk mixed with wool.
When the highest taxed thread, whether weft or warp, entering in
tissues composed of three or more different materials does not exceed
by 10 per cent the total weight of the tissue, such thread shall not be
considered in the payment of duties, and the duty on tissues mixed
with other materials shall be applied.
331. Tulles shall pay the duty on the material forming the ground,
and should this be mixed, the duty of the predominant material.
332. Shawls with fringes shall pay, including the weight of fringes,
according to the class of the tissue of which they are made.
Tissues embroidered by hand or machine, not in a loom, and those
mixed with fine or imitation metals, whether embroidered or not, shall
pay the duty corresponding to their class, with a surtax of 50 per cent.
333. Ready-made clothing, including body linen, whether completely
finished or only stitched or seamed, and knitted tissues, festooned, shall
pay on their total weight the duties fixed for the mnaterial of which
they may be composed in their exterior part, with a surtax of 50 per
cent.
334. Articles of clothing made of knitted tissues are exempt from
the above-mentioned additional duty, and will pay duty according to the
respective tariff number without any increase, on condition, however,
that they have not been cut from the piece and have not passed through
the hands of tailors or milliners. In the latter case they will be subject
to the additional duty levied on ready-made clothing and linen articles.
335. Wreckage of foreign vessels lost on the coasts of the Philippine
Islands shall pay 8 per cent ad valorem on their selling price at public
auction. This sale shall be effected conformably to the formalities
prescribed by the ordinances.
336. Floating docks, whatever their power, size, or construction, shall
pay a duty of 6,250 pesos.
337. The duty on articles composed of two or more materials shall be
levied according to the following rules:
a. In cases not provided for in the tariff, and when the value of the
article is determined by the exterior material, the classification shall be
made according to the corresponding number of this material.




INSULAR TARIFF.


291


b. Articles which, by their nature and application, are composed
of two different materials (for instance, tools of iron) shall be taxed
according to the material predominating in weight.
c. When the mixture of different materials has been made in order
to evade the payment of the duties on any article, as, for instance,
a mixture of flour and bran, of earth and a soluble chemical product,
the duty of the material paying the highest duty shall be levied.
PACKAGES AND RECIPIENTS.
338. By exterior package is understood that which is visible when the
package is unopened. All the others contained therein are considered
to be interior packages.
The following articles shall pay on the gross weight when they are
contained in a single package:
Oils and greases; meat, fish, and intestines when imported in brine;
scales and machinery; (chemical products and drugs; also all other
articles enumerated in Nos. 27, 29, 32, 37, 77, 86, 87, 183, 189, 192, 202,
210, and 212, tariff schedules.
339. Should any of the articles mentioned in the preceding paragraph
be imported in two or more packages, or in packets contained in the
exterior package, only the weight of the interior packages or packets
shall be included in the weight of the goods.
All other goods, including buttons and haberdashery, packed in
pasteboard boxes, shall pay duty on paper wrappings, ribbons, packets,
or interior packages, provided always that they are not fancy boxes,
etc., assessed separately.
310. Boxes and cases in general, paper wrappings or cardboard for
shirt fronts, and paper used for wrapping up shawls of Chinese silk, the
exterior covering as well as the paper placed between the folds, and
the fine gold foil, shall be taxed separately under their proper class.
341. Percussion caps for firearms, hooks and eyes, pins, eyelet holes
of metal, detached buttons, steel pens, games and toys, instruments of
science and art, and other similar objects, shall pay with the weight
of the interior cases or boxes containing them, and in which they are
generally retailed.. 342. Vessels containing alkaloids and their salts, brandy, liqueurs,
beer, cider, and wines shall be assessed separately, according to their
respective materials.
343. The rollers, boards, and pieces of cardboard around which fabrics
are wrapped, including wire gauze, oilcloth, trimmings, ribbons, etc., as
well as the cardboard bobbins on which yarn is wound, shall be deducted
from the dutiable weight of such articles.
344. Articles contained in double sacks, or in a sack and another
distinct covering, shall be assessed with that immediately covering the
foods. Tea shall be taxed with all the interior packages.
345. Casks, barrels, and large metal receptacles shall pay duty accord



292


INSULAR TARIFF.


ing to their class, except when they contain goods which pay on the
gross weight.
346. Sacks, and packing cloth sewn in shape of sacks, serving as
packages, shall pay 2 centimos of a peso each, except when they contain goods which pay on the gross weight.
347. When goods subject to duty on the gross weight, and articles
paying on the net weight, are contained in one and the same exterior
package, the gross weight shall be proportionately reduced.
348. When packages of goods are subject to a higher duty than the
goods themselves, being other than those generally employed, or when
they can be used for another purpose, they shall be taxed at the rate
corresponding to their class.
TARE ALLOWANCE.
349. The following percentage shall be deducted, as tare. from the
gross weight of the goods mentioned below:
Per cent.
Steel, i   cases..................................................................   10
Cinnamon, in  boxes..............................20
Cinnamon, in bags....-............. 8
Phosphorus, in tin  boxes...........................-........-...... 30
Phosphorus, in tin boxes inclosed in wooden boxes.............................. 50
Garancine, in  casks.......................................... 20
Yarns, in  bales.................................................................   3
Tin  plate, in  cases..............................................................  10
Faience, porcelain, and fine earthenware, in cases or casks............... 30
Faience, porcelain, and fine earthenware, in crates............................... 16
Glass and crystal, hollow or flat, silvered or not, in cases or (casks............. 40
Glass and crystal, in crates; and common thin window glass, in a single box..... 20
350. Glass and crystal contained in crates are not subject to the above
tare.  By crate is meant a box made of boards, such boards being
separated one from the other in such manner that the open spaces
between them are equal to, or larger than, the boards themselves.
351. The above-mentioned tares shall be deducted even when the
packages contain other goods not subject to the legal tare, provided,
however, that such goods do not exceed 50 per cent of the gross weight.
When they exceed this limit the provisions of this disposition shall
not be applied, and the packages shall be taxed according to their
class.
Special tare allowance.
Per cent.
Cotton and flax thread on wooden spools: For the spools only................... 30
Silk and floss-silk thread on wooden spools: For the spools only.................  45
Trimmings, etc.: For the interiors of wood, paste, or similar materials, except
those of textile materials (of the net and exclusive weight of the articles).... 10
Perfumery, in flasks, pots, and small boxes, for retail sale: For all the interior
packages and  recipients.....................................................  25
352. Soaps, essences for liqueurs, and perfumery not imported in the
form above mentioned shall pay with interior packages and receptacles.




INSULAR TARIFF.


293


Whenever duties are assessed according to weight, a proper allow
ance shall be made for the weight of the outside case, cask, or othei
package containing the goods, unless otherwise provided for; and duties
shall be assessed upon the weight or quantity of the contents as actually found on arrival, but no allowance shall be made for damage
occurring on the voyage, except in case of marine disaster.
REIMPORTATION OF NATIONAL PRODUCTS.
353. Goods, fruits, and articles of the Philippine Islands exported
abroad and reimported owing to their not having been sold at the place
of destination shall be exempt from the payment of duty, provided
always that they are inclosed in the same packages and bear the same
marks, and that they are accompanied by certificates of the consular
officer, or should such functionary not exist, of the local authority,
attesting that the goods, produce, or effects of the country are reimported for the above-stated reason.
354. Abaca, raw, is exempt from the production of the aforesaid certificate. The following articles may likewise be imported free of duty:
355. Paintings which are works of art, and have been exported with
a custom-house certificate, provided that on their return the number
of that document is stated or its duplicate produced for comparison
with the orignal.
356. Books, when, on their exportation, the number of the copies, the
title of the work, and the name of the editor have been stated in the
export certificate.
357. Copper coins returned from foreign countries, if on examination
it is seen that they have been coined legitimately.
358. Articles returned from foreign exhibitions.
359. Articles of the Philippine Islands returned from foreign countries, the entry of which was prohibited in the place of destination.
ARTICLES PROHIBITED.
360. Arms of war, projectiles, and their ammunition, except with
special consent of the military authorities.
361. Paintings, figures, or any other objects offensive to morality.
MISCELLANEOUS PROVISIONS.
362. Exemptions and reductions shall in no case be granted in favor
of any industry, public establishment, corporation, society, order, or
person, whatever their character, except as provided for herein.
363. Articles purchased with the funds of the Government of the
United States, for its use, and material of all kinds intended for works
executed by the provisional administrations, and not by contract, shall
be exempt from import duty.




294                    INSULAR TARIFF.
364. The metrical system of weights and measures in use by the
Spanish Government will be continued. The kilogram is equivalent
to 2.2046 pounds.
365. The monetary unit of the Philippines is the gold peso, of the
mint. Estimate of value, $1.034.
366. The current money heretofore in circulation in the Philippines
shall be received for duties, taxes, and other exactions, in the manner
and upon the same basis of valuation theretofore prevailing as that in
use prior to the military and naval occupation.
367. The foregoing schedules and provisions, based upon the tariff
and taxing laws heretofore in operation in the Philippine Islands,
including such other taxes and exactions heretofore collected, as in the
discretionary judgment of the commanding general shall be considered
proper and necessary, shall be and remain in force until duly modified,
suspended, or revoked.




INSULAR TARIFF.
APPENDIX.
FORM OF INVOICE.


295


189.


Invoice of/  _
to __.-...
account of


for sale on


shipped by


umbars and         Description.         Value.  Amount.  Consular corrections.
numbers. 
(Signature of owner or agent.)
Indorsemnents.
CONSULAR CERTIFICATE.
I, the undersigned,, do hereby certify that, on this  -  day
of ____        A. D. 189, the invoice described in the indorsement hereof was produced to me by the signer of the annexed declaration.
I do further certify that I am satisfied that the person making the declaration
hereto annexed is the person he represents himself to be, and that the actual market
value or wholesale price of the merchandise described in the said invoice in the principal markets of the country at the time of exportation is correct and true, excepting
as noted by me upon said invoice or respecting which I shall make special communication to the proper authorities. I further certify
Witness my hand and seal of office the day and year aforesaid.
Received, equal to $2.50, United States gold.
United States:
DECLARATION OF OWNER OR HIS DULY AUTHORIZED AGENT COVERING GOODS
SHIPPED WITHOUT SALE.
I, the undersigned, do solemnly and truly declare that I am the     of the
merchandise in the within invoice mentioned and described; that the said invoice
is in all respects correct and true, and was made at, whence said merchandise is to be exported to the United States; that said invoice contains the actual
market value or wholesale price of the said merchandise at the date hereof in the
principal markets of         -._; that said actual market value is the price at
which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which I would have received and




INSULAR TARIFF.


was willing to receive for such merohandise sold in the ordinary course of trade in
the usual wholesale quantities, and that it includes all charge8 thereoi -and the
actual quantity thereof, and that no different invoice of the merchandise mentioned
in the said invoice has been or will be furnished to anyone. I further declare that
it is intended to make entry of said merchandise at the port of, in
the ______. I further declare______________________




Dated at _________
-     day of,189 


this


Invoice No. -. Issued in THPT1,TC'ATE,.
~QU AI, UI'ILICATI-.


AT
Date,189
Consignor
Consignee
Name of vessel
Port of shipment
Port of arrival
Port of entryV~alue.
Contents
Cnstom-house'ind-orsement.'
No.
Importer
Vessel
From
Arrived
KIND OF ENTRY.
MARKS, QUANTITY, AND CONTENTS.
*Consular officers will leave all of above indorsenment blank. It is to be filledl in
Dnly at the custom-house at the port of entry.




INSULAR TARIFF.


297


FoRm OF ENTRY.


Import Entry, No. -


flffiiu.*


1-00


Entry of merchandise, imported on the       ~day of..189.-by           ~       iln
the                 from                  to                 and transored to hids
port, by the.Invoice No..___dated                    1.
Marks.    Nos.          Packages and contents.


FORM OF PERMIT To LAND AND D1FLIVERI GOODS.
UNITED STATES PROVISIONAL CUSTOMS SERVICE,
Port of
189
To  the __ _ _ _ _ _ _
W e  certify  that  __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _has paid, or secured
to be paid, the duties on merchandise contained in the following packages, in conforinity to the entry thereof Gf this date; which merchandise was imported in the
m aster,  from __ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Permission is accordingly hereby given to land and deliver the same, viz:
Marks.    No.         Description of merchandise.




298                       INSULAR TARIFF.
FORM OF PERMITr TO LAND AND DELIVER FREE GOODS.
UNITED STATES PROVISIONAL CUSTOMS SERVICE,
Port of,,189.
To the
We certify that                                     has made due entry,
according to law, of the following merchandise, imported in the____ _.____
master, from
which being exempt from duty by law, permission is hereby given to land and deliver
the same, viz:


Marlks.      Nos.            Description of merchandise.
_........      I._ 


-   1 --- —"- ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ -.


MASTER'S OATH ON ENTERING FOREIGN VESSEL.
I,, do solemnly, sincerely, and truly swear that the report and
manifest subscribed in my name, and now delivered by me to the      of the
port of, contains, to the best of my knowledge and belief, a just and true
account of all the goods, wares, and merchandise, including packages of every kind
and nature whatsoever, which were on board the       at the time of her sailing from the port of  _., or which have been laden or taken on board at any
time since, and that the packages of the said goods are as particularly described as
in the bills of lading signed for the same by me or with my knowledge; that I am
at present, and have been during the voyage, master of the said vessel; that no
package whatsoever, or any goods, wares, or merchandise, have been unladen, landed,
taken out, or in any manner whatever removed from on board the said
since her departure from the said port of, except such as are now particularly specified and declared in the abstract or account herewith, and that the clearance and other papers now delivered by me to the     are all that 1 now have
or have had that anyway relate to the cargo of said vessel. And I do further swear
that the several articles specified in the said manifest as sea stores for the cabin and
vessel are truly such, and were bona fide put on board the said  _   for the use
of the officers, crew, and passengers thereof, and have none of them been brought,
and are not intended by way of merchandise, or for sale, or for any other purpose
than above mentioned, and are intended to remain on board for the consumption of
the said officers and crew. And I further swear that if I shall hereafter discover or
know of any other or greater quantity of goods, wares, and merchandise, of any
nature or kind whatsoever, than are contained in the report and manifest subscribed
and now delivered by me, I will immediately, and without delay, make due report
thereof to the _       of the port of ____. And I do likewise swear that all
matters whatsoever in the said report and manifest expressed are, to the best of my
knowledge and belief, just and true.
* I further swear that no officer of the customs has applied for an inspection of the
* This clause to be omitted if the vessel has been boarded by a - _  officer.




INSULAR TARIFF.                            299
manifest of the cargo on board the said vessel, and that no certificate or indorsement
has been delivered to me on any manifest of such cargo.
I do further, as required by law, solemnly swear that I have, to the best of my
knowledge and belief, delivered, or caused to be delivered, into the post-office at or
nearest this port every letter and every bag, parcel, or package of letters that were
on board the said vessel during her last voyage, and that I have so delivered, or
caused to be delivered, all such letters, bags, parcels, and packages as were in my
possession or under my power or control.
I further swear that said vessel sailed from the said port of
on the            day of, 18.
Master.
Port of
Sworu before me this           day!
of,189.        S
MASTER'S OATH ON ENTERING AMERICAN VESSEL.
I,, do solemnly, sincerely, and truly swear that the
report and manifest subscribed in my name, and now delivered by me to the...
of the port of, contains, to the best of my knowledge
and belief, a just and true account of all the goods, wares, and merchandise, including packages of every kind and nature whatsoever, which were on board the
at the time of sailing from the port of _ _ _ _  _
or which have been laden or taken on board at any time since, and that the packages
of the said goods are as particularly described as in the bills of lading, signed for
the same by me or with my knowledge; that I am at present, and have been during
the voyage, master of the said vessel; that no package whatsoever, or any goods,
wares, or merchandise, have been unladen, landed, taken out, or in any manner whatever removed from on board the said                  since her departure from
the said port of, except such as are now particularly
specified and declared in the abstract or account herewith, and that the clearance
and other papers now delivered by me to the collector are all that I now have or
have had that anyway relate to the cargo of the said vessel, or to any transaction
with United States consular officers respecting the crew or the cargo of said vessel
or the vessel itself, and that the statement of services performed by consular officers
contains only such services as were necessarily and actually performed at my request;
and I further swear that in all cases where consular services were required and performed statements of such services were given me by such consular officers, except
at the ports of
And I do further swear that the several articles specified in the said manifest as sea
stores for the cabin and vessel are truly such, and were bona fide put on board the
said         f_ or the use of the officers, crew, and passengers thereof, and
have none of them been brought, and are not intended by way of merchandise or for
saleorfor any other purpose than above mentioned, and are intended to remain on board
for the consumption of the said officers and crew. And I further swear that if I shall
hereafter discover or know of any other or greater quantity of goods, wares, and
merchandise of any nature or kind whatsoever, than are contained in the report and
manifest subscribed and now delivered by me, I will immediately, and without (delay,
make due report thereof to the collector of the port of- _ -  _. And I do
likewise swear that all matters whatsoever in the said report and manifest expressed
are, to the best of my knowledge and belief, just and true.
* I further swear that no officer of the customs has applied for an inspection of the
manifest of the cargo on board the said vessel, and that no certificate or indorsement has been delivered to me on any manifest of such cargo.
I do further, as required by law, solemnly swear that I have. to the best of my
knowledge and belief, delivered or caused to be delivered, into the post-office at or
nearest this port, every letter and every bag, parcel or package of letters that were
This clause to be omitted if the vessel has been boarded by a customs officer.




300                          INSULAR    TARIFF.
on board the said vessel during her last voyage, and that I have so delivered, or
caused to be delivered, all such letters, bags, parcels, and packages as were in my
possession or under my power or control.
And further, that all mails placed on board the said vessel at or before her last
clearance from a port in the United States to a foreign port have been in good faith
delivered at such foreign port in accordance with the requirements of law.
I further swear that the register of the said., herewith
presented, contains the names of all the persons who are now owners thereof except *
and that no foreign subject or citizen bath, to the best of my knowledge and belief,
any share, by the way of trust, confidence, or otherwise, in the said vessel.
t
I further swear that no part of the crew of the said vessel has been impressed or
detained in the course of the last voyage by any foreign ponver.
I further swear that the said vessel sailed from the said port of
on the       day of, 189
Master.
Port of ___
Sworn before me this             day 1
of, 189.


*Here state changes, if any, that have occurred in the ownership.
t Or, if the vessel is owned by an incorporated company (R. S., 4313, say: "Exhibits the true and actual ownership of said vessel, pursuant to the acts of March 3,
1825, and June 11, 1858."




INDEX TO PHILIPPINE TARIFF.
A.
Paragraph.
Abaca, returned....................................................  354
Accounts, money, how  to be kept..........................................  21
Ailmentary substances.................................................... 228-236
Amber.................................................................... 268-269
Animal fats...............................................................  209-212
Animals.................................................................. 194-197
Appraisement, merchlandise..............................     9
Art, works of.-................ 321
B.
Baggage of travelers......................................................  321
Beer............................................................. --- —--- 255
Excise tax.... ---........................................................ 310
Benzine......................................... 31
Books........-....1-.................................................  178
Returned.............................................................  356
Bran.....................................................        259
Brandy...                                                     253-254
Bread............................................................. ---- ---  264
Buttons................................................................  272
C.
CargoNot entered within ten days to be stored at expense of goods...........  3
To be accounted for before clearance of vessel.........................  3
Carriages.................................. 223-227
Cartridges................................................................ 273-274
Cases, wood or leather................................................ 276-277
Casks as coverings........................................................  322
Charcoal.................................................................  189
Charges, wharf, on merchandise........................ 1...................
Cheese......................... 2...........................................
Chemical products....   -. —95-114
Chocolate..olt.....-. --- —--            -261
Cider.....-.............. — 255
Cigars and cigarettes, excise t.x.311
Clocks-.,.215-218
Clothing, ready-made.................................................... 333 -Coal......................................................     28
When exempt from duty......      19, 20
Coaches....22227........
Coastwise cargoes, duties on..............................................  13
Cocoa.-     -  -.,,.    -    - -*****     "  **.-.246
Cocoa....................................................................  24
Cocoanuts, export tax..............................
301




302                    INDEX TO PHILIPPINE TARIFF.
Paragraph.
Coffee..............................................                           247
Coins, copper, returned................................................         357
Coke.. '...............................................       28
Colors....................................................................        87-94
Copper and its alloys, and manufactures of.                                   64-72, 244
Cork...........                                                                     190
Cottons, and manufactures of.............................................. 124-139
Coverings, meaning of term....... 338-348
Cutlery................................................................  60-62
D.
Docks, floating...................                                                 336
Domestic goods returned..................................................           353
Drugs...................................................................       80-86
DutiesBy whom received....................................................            21
Coastwise cargoes....................................................  13
Current money received for...........................................          366
Merchandise for use of United States, free............................  19-23
Not paid within ninety days, merchandise to be sold...................          14
Objections to rates to be filed before payment and delivery............          10
To be paid before delivery of merchandise.............................          12
DutyArticles for use of United States......................................        363
Exemptions from, rules for............................................         362
Rates, modification of.................................................  367
Dyes.....................................................................       87-94
Dyewoods and tannery bark............................................        82
E.
Earthenware.............................................................         37-40
Eggs....................................................................     263
Entry, merchandise.................................................                    8
Examination, merchandise...                                                   9
ExemptionsDuties for harbor improvements.......................................           20
From duty, rules for..................................................         362
ExhibitionsForeign articles for...................................................        325
Foreign, articles returned from........................................ 358-359
Export dues on products of Phlilippine Islands....      297-305
F.
Feathers.........................                       208
Firearms.................................................................            63
Fish.................... 234-236
Floul....................................................................           241
Forfeiture, merchandise fraudulently invoiced to be forfeited..............          11
Free entry, supplies for use of the Army and Navy of the United States......         23
Fruits...............................................................      243-244
Furniture.................................................. 186-188
G.
Glass and glassware......................................................          33-36
Grain............................................................ 237-242




INDEX TO PHILIPPINE TARIFF.                               303
Paragraph.
Gunpowder...............................................................          121
Gypsum, free.............................................................         320
IT
Harbor and improvement charges on imports..............................            20
HempAnd manufactures of.................................................. 140-154
Export tax............................................................         297
Raw..................................................................    140-142
Yarns of..............................................................    143-146
Hides....................................................................    198-207
Honey....................................................................   266
Hosiery..................................................................  162
I.
Immigrants, effects of....................................................        324
Importations prohibited.................................................. 360-361
India rubber, and manufactures of........................................ 278-281
Indigo, export tax........................................................ 298-299
Invoice, to be in currency of country of export............................         8
Iron, and manufactures of............................................    43-56
J.
Jewelry.................................................................        41-42
Old, free..................................                               318-319
Other than.........................................................   267
K.
Kilogram, weight of........................................       4
L.
Leather, and manufactures of..............................................    1C8-207
Light duesVessels...............................................................           5
Vessels, exemption of.................................................     6
Lime, free................................................................        314
M.
Machinery...........................................................   219-222
ManifestCargoes of vessels to be filed before clearance..........................        4
To be certified by consul at port of export.............................     2
Marble, and manufactures of..............................................  227
Measures and weights.....................................................         364
Meat, all kinds.......................................................   228-236
MerchandiseChange of destination................................................          16
Duties not paid in ninety days to be sold...................................  14
Entry of..............................................................
Entry of, to be signed by importer.....................................
Examination of......................................................            9
For use of United States exempt from duty............................          19
Fraudulently invoiced to be forfeited................................... 
No delivery of, until payment of duties................................  12




304                   INDEX TO PHILIPPINE TARIF.
Merehandiso-Continued.                                                     Paragraph
Not manifested, additional duties on..................................         1
Of two or more materials..............................................       337
Wharf charges........................................................         18
Metals, and manufactures of..............................................      41-63
Metrical system, weights of...............................................       361
Mineral waters, free...............................................              312
Molasses..................................................................       266
Monetary unit, value of..............................      365
Musical instruments...................................................... 213-214
N.
Naphtha..................................................................         30
0.
Oilcloths................................................................. 282-283
Oil, olive................................................................    252
OilsOther than vegetable.................................................         81
Cocoanut and palm, and other heavy oils...............................       80
Ores......................................................................        32
Gold, silver, and copper, free..........................................   315
P.
PaintingsOil..................................................................  291
Returned.............................................................  355
Paper, and manufactures of........................................... 177, 179,180
Paraffin, and manufactures of............................................. 118-119
Percussion caps.....................................                              275
Perfumery, and essences of................................................        120
Petroleum....... 30-31
Porcelain.......................................................     37-40
Port charges, vessels......                                                         5
Pottery....                                                                     37-40
PublicEntertainments, articles for...........................................       323
Offices and other buildings...............................                   22
R.
Records, how to be kept..................................................          21
Refund, duties, not made after delivery of goods.........................         10
Rice, export tax..........................................................       300
S.
Samples free............................................................ 316-317
Sauces...................................................................        260
Seeds...................................................................     258
Rape, flax, includig copra............................................         84
Seized goods, sale of..................................................           15
Shawls with fringes......................................................        332
Silk, raw, spun, and manufactures of...................................... 168-176
oap.....................................................................         117
Specimens for public institutions.....................................           321
Spices, all kiuds.................................................... 248-250




INDEX TO PHILIPPINE TARIFF.                                 305
Paragraph.
Spirits, distilled, excise tax.......................................... 308-309
Sarh.................................................................. 
Steel, and manufactures of.................................                         43-56
Stone, and manufactures of...............................................       27
Sugar.................................................................. 245
Export tax..............................                           301
Sweeteats............................................................         262
T.
Tar, bitumen, etc.........................................................             29
Tare, allowance for....................................................... 349-352
Tea......................................................................            25
Telegraph cables, submarine..............................................  326
Tii, and manufactures of.................................................           73-79
Tin-plates, and manufactures of...........................................          57-58
Tobacco.................................................................. 122-123
Export tax............................................................ 303-307
Tonnage, vessels..........................................................  7
Tortoise shell............................................................. 268-269
Toys......................................................................            284
Trees and plants free......................................................           313
Tulles, duty on............................................................           331
U.
Umbrellas................................................................ 286-287
Unclaimed goods, sale of..................................................            14
United States, articles imported for........................................          363
V.
Varnishes..............................................................            87-94
Vessel, manifest of outward cargo to be filed before clearance..............            4
VesselsArrival of and discharge of cargo.....................................             I
Change of destination, in Philippine port.............................            16
Entry and manifests of cargo to be filed within 24 hours after arrival..           2
Foreign wreckage...................................                  335
Light dues...........................................................              5
Light dues, exemption of..............................................              6
Machinery for........................................................            328
No clearance of, to any port in the Philippines not in possession of the
United States....................................................                 4
Port charges on......................................................            5
Pumps for salvage of.................................................           327
Tonnage of...........................................................        7
W.
Wagons.~~~~~~~~~~..........223-227
Wagons.................................................            223-227
Walking canes..................................71..........................
'Watches...................................................................215-218
Watches.~~~~~~~~~~~~~~~215-218
Wearing apparel........................................................    321
364
Weights and measures....................................................
Whalebone.268-270
Whalebone....-........-.....-.-....-...-...............................
Wharf charges on merchandise......................1.........7...
Wheat...................................................................239240
Wines...................~.................................................2025
SDoWin2iescA.o. —.. --- —                                        -258-257
S. Dec. 254-.20




306                    INDEX TO PHILIPPINE TARIFF.
Paragraph.
Wood, and manufactures of........................... 181-193
Wool and other hair, manufactures of..................................... 155-167
Y.
YarnsCotton...... 125-132
Of two or more materials.............................................. 329, 330
Of wool and other hair................................................ 155-167
Z.
Zinc, and manufactures of...............................................        74-79




AMIENDMENTS TO PHILIPPINE TARIFF.
For 1st amendment see Tariff Circular No. 7.
For 2d amendment see Tariff Circular No. 9.
For 3d amendment see Tariff Circular No. 10.
For 4th amendment see Tariff Circular No. 14.
For 5th amendment see Tariff Circular No. 18.
For 6th amendment see Tariff Circular No. 26.
For 7th amendment see Tariff Circular No. 43.
For 8th amendment see Tariff Circular No. 48.
For 9th amendment see Tariff Circular No. 50.
For 10th amendment see Tariff Circular No. 53.
For 11th amendment see Tariff Circular No. 62.
For 12th amendment see Tariff Circular No. 65.
For 13th amendment see Tariff Circular No. 68.
For 14th amendment see Tariff Circular No. 69.
For 15th amendment see Tariff Circular No. 81.
For 16th amendment see Tariff Circular No. 104.
For 17th amendment see Tariff Circular No. 111.
For 18th amendment see Tariff Circular No. 112.
907




308


INSULAR TARIFF.


TARIFF CIRCULAR, I                          WAR DEPARTMENT,
No. 7.!                Washington, September 8, 1898.
Where duty has been paid upon merchabndise entered at any port in
the Philippine Islands in the possession and under the control of the
military forces of the United States, and the importer desires to transport said merchandise or any part thereof to any other port or place in
the Philippine Islands in the possession and under the control of the
military forces of the United States, such merchandise shall be admitted
at such port or place without further entry upon identification of the
merchandise and presentation of a certificate of the proper officer of
the United States showing the payment of the duties thereon at the
port of original entry.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR,                           WAR DEPARTMENT,
No. 9.        }                 Washington, September 9, 1898.
The following order of the President is published for the information
and guidance of all concerned:
EXECUTIVE MANSION, September 9, 1898.
Article 14 of Customs Tariff and Regulations for the Philippine Islands is hereby
amended so as to read as follows:
Any goods, wares, or merchandise not duly entered for payment of duty within
ninety days after importation shall be sold at auction by order of the officer in command of United States forces after five days' public notice conspicuously, posted at
the port; provided, that the period of ninety days may be extended by said officer
not exceeding a period of six months from the date of importation when good and
sufficient reasons therefor are presented to him, if in his judgment the interests of
the Government will permit of such extension. The proceeds of such sale will be
kept for ten days subject to the demand of the importer, after deduction of the
proper duties on the goods and all expenses of storage and sale.
WILLIAM MCKINLEY.
The commanding officer has been authorized to lease a building for
the storage of imported merchandise not entered at the custom-house
as contemplated by article 14 of Customs Regulations for Philippine
Islands. The storage will be at the sole risk of importers, and every
expense connected therewith will be charged to the respective goods.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR, I                          WAR DEPARTMENT,
No. 10.                        Washington, September 10, 1898.
The following order of the President is published for the information
and guidance of all concerned:
EXECUTIVE MANSION, September 9, 1898.
Paragraph 4, " Entrance and clearance of vessels," of Customs Tariff and Regulations for the Philippine Islands is hereby amended so as to read as follows:
Prior to the departure of any vessel from any of the ports herein designated the
master shall deposit with the proper officer a manifest of the outward cargo of such
vessel, specifying the marks and numbers of packages, a description of their contents, with names of shippers and consignees, witli a statement, of the value of each
separate lot; also namues of passengers and their destination. A clearance shall
then be granted to the vessel. No prohibited or contraband goods shall be exported.
WILLIAM MCKINLEY.




INSULAR TARIFF.


309


Upon receipt of this order by the officer ill coinnland of the United
States forces at any port or place ill the Philippine Islands in possession
of the United States, said order will be proclaimed and enforced.
G. D). MEIKLEJOHN,
Acting Secretary of ]War.
TARIFF CIRCULAR, l                        WAR DEPARTMENT,
No. 14.       5               Washington, September 27, 1898.
Article 13 of Customs Tariff and Regulations for the Philippine
Islands is hereby amended by adding thereto the following, viz:
On arrival at any port in the possession of the United States of merchandise
intended for exportation beyond the Philippine Islands, the duty imposed anld collected thereon under this paragraph may be refunded on reshipment under the
supervision of a customs officer and clearance of the exporting vessel for a foreign
port, or on satisfactory evidence of the landing abroad of such merchandise, which
evidence shall consist of a landing certificate signed by the consignee and master
and mate of the exporting vessel, and duly attested by a customs officer or United
States consular officer at the port of destination.
If practicable, such merchandise may be exported under bond with good and suflicient security, without payment of duty, a. nd the bond may be canceled on the production of the landing certificate above specified.
G. 1). MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR,                           WAI 1)EPARTMENT,
No. 18.                          Washington, October 13, 1898.
By direction of the President, it is hereby ordered that the operation
of the order dated July 12, 1898, establishing the Customs Tariff and
Regulations for Ports in the Philippine Islands in Possession of the
United States, shall be suspended antil the 10th day of November, 1898,
when the same shall take effect and be in force.
Until that time the Spanish tariff as now applied will be enforced and
collected.
ER. A. ALGER, Secretary of War.
TARIFF CIRCULAR, I                         WAR DEPARTMENT,
No. 26.                        Watshitigton, December 10, 1898.
By direction of the President, it is hereby ordered that tile existing
tariff and regulations governing importations into Cuba, Porto Rico,
oiend the Philippine Islands be and they are hereby modified so far as
to allow the free entry of packages and articles clearly intended as
Christmas presents for the officers and enlisted men of the United
States Army and Navy now serving in Cuba, Porto Rico, and the
Philippine Islands, and for other employees of this Government in
those islands.




INSULAR TARIFF.


Custom officers will take due care that no abuse of this privilege is
allowed, and that a reasonable limit shall be placed upon the quantity
and value of articles sent to any one address.
All such goods will be transmitted to the proper commanding officers
for distribution and delivery.
This order will take effect immediately and will cease to operate after
the 7th day of January, 1899, as to Cuba and Porto Rico, and after the
7th day of February, 1899, as to the Philippine Islands.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR, )                         WAR DEPARTMENT,
NO. 43.                        WASHINGTON, March 30, 1899.
By direction of the President, the " Articles free of duty," page 21
of the "Customs Tariff and Regulations for Ports in the Philippine
Islands," is hereby amended by the addition thereto of the following
paragraph:
320J. Articles of the growth, produce, and manufacture of the Philippine Islands
exported to a foreign country and returned without having been advanced in value
or improved in condition by any process of manufacture or other means, and upon
which no drawback or bounty has been allowed.
This order will be duly proclaimed and enforced in the Philippine
Islands.
G. 1). MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR,                           WAR DEPARTMENT,
No. 48.                            Washington, April 10, 1899.
By direction of the President, the following paragraph is added to
the "Customs Tariff and Regulations for the Philippine Islands,"
immediately preceding, paragraph 1, page 271, thereof:
J. The port of Manila has been duly designated as the chief customs port of the
Philippine Islands, and the following have been declared to be subports, viz: Iloilo
and Cebu, and the officer of the Army duly assigned to each of said ports as collector will have general jurisdiction of the collection of customs at such ports,
respectively. Every collector stationed at a subport will make weekly reports to
the collector at Manila of all transactions at his subport, with copies of all entries
of merchandise duly certified; and all moneys collected at subports must be deposited with the duly designated officer, whose receipt therefor must be taken in
duplicate. Any questions arising at any subport will be referred to the collector at
Manila for his decision, from which there shall be no appeal, except in such cases as
he may refer for decision to the Secretary of War.
This order will be duly proclaimed and enforced in the Philippine
Islands.
G. 1). MEIKLEJOHN,
Acting Secretary of War.




INSULAR TARIFF.


311


TARIFF CIRCULAR,                     WAR DEPARTMENT,
No. 50.       )Washington, April 14, 1899.
By direction of the President, the amended Customs Tariffs and
Regulations for Ports in Cuba, Porto Rico, and the Philippine Islands
are hereby amended by the addition thereto of the following paragraph:
Export duties paid in Cuba, Porto Rico, or the Philippine Islands will be refunded
on the return of the merchandise to those islands without having been advanced in
value or changed in condition by any process of manufacture while abroad.
This order will be duly proclaimed and enforced in Cuba, Porto
Rico, and the Philippine islands.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR, I                  WAR DEPARTMENT,
No. 53.                            f Washington, April 17, 1899.
By direction of the President, paragraph 178, page 281, of the Customs Tariff and Regulations for the Philippine Islands, is hereby
amended by the addition thereto of the following subdivision in lieu of
the third line of said paragraph relating to "1 Engravings, maps, and
drawings:"
Prints, maps, charts, etc., drawings, photographs, engravings, and pictures; lithographs, chromolithographs, oleographs, etc., printed from stone, zinc, aluminum,
or other material, used as labels, flaps, bands and wrappers for tobacco or other
purposes:
a. Of one to three printings, inclusive, including articles solely printed in
bronze (bronze printing to be counted as three printings), but not including any article printed in whole or in part in metal leaf, tare..-............................................ per kilogram.. $0.05
b. Of four to seven printings, inclusive (bronze printing to be counted as three
printings), but not including any article printed in whole or iD part in
metal leaf, tare...........-.............. per kilogram..  0.20
c. Of eight to thirteen printings, inclusive (bronze printing to be counted as
three printings), but not including any article printed in whole or in
part in  metal leaf, tare..................................per kilogram..  0.40
d. Of more than thirteen printings (bronze printing to be counted as three
printings), including all articles printed in whole or in part in metal
leaf, tare..........................................   perkilgram.  0.80
This order will be duly proclaimed and enforced in the Philippine
Islands.
G. 1). NMEIKLETJOTIN,
Assistant ASecretary of War.




312


INSULAR TARIFF.


TARIFF CIRCULAR,                       WAR DEPARTMENT,
No. 62.       }                      Washington, May 3, 1899.
By direction of the President, the Amended Customs Tariff and
Regulations for Ports in Cuba, Porto Rico, and the Philippine Islands
are hereby amended as follows:
Article 15 of the Regulations for Cuba and Porto Rico is amended to
read as follows:
For the assessment of duty the currency of the invoice must be reduced to the
money of account of the United States upon the basis of the values of foreign coins,
as proclaimed by the Secretary of the Treasury on the first days of January, April,
July, and October of each year. The date of the invoice will indicate the value of
the currency.
Article 17 of the Regulations for Cuba and Porto Rico and article 8
of the Regulations for the Philippine Islands are amended to read as
follows:
The consignee named in the bill of lading or the person to whom such consignee
shall, by indorsement, have assigned the bill of lading, shall present to the officer
duly designated for that purpose by the military authority his bill of lading, an
invoice describing the goods, showing their character, quantity and cost, together
with an entry in duplicate showing the name of the importer and of the vessel of
importation, the place whence the goods were imported, the date of their arrival at
the port of destination, the marks and numbers of the packages, the nature and
quantity of their contents, their value, including costs incurred in packing them
for shipment, and the currency in which the invoices were made out. The invoice
must be made out in the currency of the country of exportation, and need not be
verified. The entry shall be signed by the importer, who must make affidavit to
the truth of all the statements contained therein, and shall agree in value and
description with the facts shown by the invoice.
This order shall be duly proclaimed and enforced in Cuba, Porto
Rico, and the Philippine Islands.
G. D. MEIKLEJOHN,
Acting Secretary of War.
TARIFF CIRCULAR, }                     WAR DEPARTMENT,
No. 65.                               Washington, May 5, 1899.
The following order of the President is published for the information
and guidance of all concerned:
EXECUTIVE MANSION, May 3, 1899.
By virtue of the authority vested in me as Commander-in Chief of the Army and
Navy of the United States, I hereby order and direct that during the occupancy by
the military authorities of the United States of the islands of the Philippine Archipelago and the Island of Guam, said islands shall constitute a collection district for
customs purposes. Manila shall be the chief port of entry. An officer of the Army
shall be assigned to such port, who shall be the collector of customs of the islands
and of the chief port, and shall have general jurisdiction over the collection of customs in the islands.
The ports of Iloilo, in the Island of Panay, Cebu in the Island of Cebu, and San
Luis d'Apra in the Island of Guam, are hereby declared to be subports of entry
with such other subports as may be opened from time to time by order of the Secretary of War, and an officer of the Army shall be assigned to each of the subperts
as collector of customs, who shall have general jurisdiction of the collection of cus



INSULAR TARIFF..11.11


torus at such subport. lie shall make weekly repo(rtis to thle collector of custoins
of the islands at the chief port of all OllOectimus and transactio1n5 over which he has
juridicion at he ubprtwith copies of aill entries, of merchiandli8e duly certified.
The Scretry o  WarshIl a1ppoint- such civilian deputy collectors, hupeos
and other employees as may be found necessary.
The collectors of subports shall deposit all moneys collected by them with the
Collector of the Islands, and a receipt from the Coillector of the Islands shiall he takent
ini duplicate for all such deposits. All moneys collected at the chief port by the
Collector of Customs for the Islands, or transmitted to him bycletr at sur r
shall be deposited with thje Treasuret of the Islands.
All questions arising in the adminiiistratiomi of customs in the( Islands shiall he
referred to the Collector of the Islands for his decision from which ther-e shiall be o)
appeal except in such cases as maye lie referred by the Collector of the Islanlds to the
Secretary of War.
WILLIAM MCI\INL~Y.Y
This order will lbe duly p)roclaimed and enforced in the Islands ot' thle
Philippiire Archipelago and the Island of Guamn.
G. D). MELKLEJOIIN,.Aet'iu( 1~ecretary o~f 11/Iir.
TARIFF CIRCULAR,                          WAR DEPAHTIMENT,
INo. 68.                               Washington, M)ay,~2 189).9
By direction of the President, the Am-ended Customs Ta-riIl's and
Regulations for Ports in Cuba, Porto Rico, and the 1Philippinle fisulands
are hereby anmendedl by the addition thereto of the following paragraphi:
No merchandise shall be broughit, under penialty of' forfeitulre thereof, iuto Cuhba,
Porto Rico, or the Philippino Islands, from the Iunited States or aniy foreign comntry,
in any vessel measuring less than thirty tons gross, in cap~acity.
This order will be duly proclaimted and emiiforced i n Cuba,, Iort~() Viio,
and the Philippine Islands.
Assistant A'ceretar1 (/f W~ar.
TARIFF CIRCULAR,                               WAIZL DEPAwrIMENT
No. 69.                                IlhfgQ,'a           1  V9
B1-y direction of the President, the Amended Culstomsv Tariffs and
Regulations for Ports inl Cuba, Porto RICO,,and tOle Phfilppile Ishlnds
are hereby am-ended by thre suibstitutionl of' the,, following p)arag.raph 16ir
para,1graph 2, page 7, of the, Cuban Regulations, paragra ph '3,page $,
of the Porto Rican Regulationls,2 and paragraph 1,~ page 271, of thW4 P1liiippine Regulations:
Every vessel shall, on arrival, lie placed uinder customsi (control uIntil du'ly dIscharged. Paissengers with nodutmalile property in their pos~se. siion miay liepe~rmiitted1
to land without detention. if any merchandise be found on hoard anY' V'eSSO l wich)
is not included in her mnanifest, produced as reqluired by these regulati'uus', the(, orster shall forfeit an amuniteua to the value of thle merchiaudise Wt,t mlattifesiiil,
and all such merchandise,belonging9 to or conigned to the othi ers or crew of hel
vessel, shallbeforfeited. Thes4eforfeituresf shall not biie incrred!4, ho\Ne\ r, if it shall




314


INSULAR TARIFF.


be made to appear to the principal customs officer at the port, that the errors and
omissions in the manifest were made without intention of fraud or collusion. In
such case the master may be allowed tX correct his manifest by means of a post
entry. Should any package or article named on the manifest be missing on the arrival of
the vessel or if the merchandise on board does not otherwise agree with the manifest delivered by the master, except as above prescribed, the master shall be liable to a penalty of
$500; but if it is made to appear to the satisfaction of the principal customs officer at the
port that no part whatever of the merchandise of such vessel has been unshipped, landed, or
unladen since it was taken on board, except as specified in the manifest, and pursuant to
permits, or that the disagreement is by accident or mistake, in such case the penalty shall
not be inflicted.
This order will be duly proclaimed and enforced in Cuba, Porto Rico,
and the Philippine Islands.
G. D. MEIKLEJOHN,
Assistant Secretary of War.
TARIFF CIRCULAR,                           W WAR DEPARTMENT,
No. 81.        }                        Washington, July 8, 1899.
The following Executive order and the rules for its enforcement are
published for the information and guidance of all concerned. The
"Customs Tariff and Regulations for the Philippine Islands" are hereby
amended accordingly:
EXECUTIVE MANSION,
Washington, D. C., July 3, 1899.
1. Officers of the customs in the Philippine Islands, ceded to the United States by
Spain, may issue a certificate of protection entitling the vessel to which it is issued
to the protection and flag of the United States on the high seas and in all ports, if
the vessel is owned by(a) A citizen of the United States residing in the Philippine Islands;
(b) A native inhabitant of the Philippine Islands upon taking the oath of allegiance
to the United States;
(c) A resident of the Philippine Islands before April 11, 1899, hitherto a subject of
Spain, upon abjuring his allegiance to the Crown of Spain and taking the oath of
allegiance to the United States.
2. The master and the watch officers of a vessel to which a certificate of protection
is issued shall be citizens of the United States or shall take the oath of allegiance
to the United States, provided that the General commanding the forces of the United
States in the Philippines may in his discretion in special cases waive this requirement
in whole or in part.
3. Such certificate of protection shall entitle the vessel to the same privileges and
subject it to the same disabilities as are prescribed in Article XX of the Consular
Regulations of 1896 for American or foreign built vessels transferred abroad to citizens of the United States.
4. The form and manner of the issue of certificates of protection provided for in
this order shall be prescribed by the Secretary of War.
WILLIAM MCKINLEY.
REGULATIONS.
1. Officers of the customs in the Philippine Islands who shall be
designated for the purpose by the General commanding the forces of
the United States in the archipelago may issue certificates of protection
to vessels which are not documented by law as vessels of the United




INSULAR TARIFF.


31 5


States, but are by the law of nations entitled to the protection Ian( thlg
of the United States.
2. Vessels to which these certificates may be issued are of three
classes:
(a) A vessel owned by a citizen of the United States residing in the
Philippines.
(b) A vessel owned by a native inhabitant of the Phlilippines who
shali have taken the oath of allegiance to the United States before
applying for such certificate.
(c) A vessel owned by a Spaniard resident of the Philippines before
April 11, 1899, who shall have abjured his allegiance to the (?rown of
Spain and shall have taken the oath of allegiance to the United States
before applying for such certificate.
3. It has been the practice of Congress in the case of accretions of
territory to the United States to provide for the registration as vessels
of the United States of vessels owned on the date of the ratification of
the treaty by which the territory has been acquired, by subjects, citizenls,
or residents of the territory acquired, and in tlhe case of the Louisiana,
purchase, owned by citizens of the United States inl the territory at
that time. Officers of the customs, accordingly, will carefully distinguish on their books the following classes of vessels in the l'Philippines
entitled to the protection and flag of the United States:
(1) Vessels owned on or before April 11, 1899, by American citizens.
(2) Vessels owned on or before April 11,189!9, by native ilnhabitants.
(3) Vessels owned on or before April 11, 1899, by Spanislh subjects,
natives of the Peninsula, resident in the Philippines before that date.
(4) Vessels acquired since April 11, 1899, by Americain citizens.
(5) Vessels acquired since April 11, 1899, by native illnhabitanlts.
(6) Vessels acquired since April 11, 1899, by Spanish subjects, natives
of the Peninsula, resident in the Philippines before that (late.
CLASS (a).
4. Vessels of Class (a) will lave been acqluired by purchase by
American citizens.
In such cases before issuing a certificate the officer of the customs
shall require satisfactory proof that the appllicant is a citizen of thle
United States. HIe shall also require the apI)licant to make. oath of
his citizenship and of the manner in which it was acquired.
He shall require the applicant to produce the bill of sale, with a copy
of the same.
He shall satisfy himself that the sale is made in good faitlh, and if he
is satisfied that the sale is fictitious or is for the lpurpose of securing tlhe
protection and use of the flag of the Ilnited States for la vessel owned
by one who is not a citizen or (oes not intelnd(l to remain in allegiance
to the United States, he slhall refuse to grant thei certifictte.




INSULAR TARIFF.


If satisfied of the citizenship of the applicant and of the bona fides
of the sale, he shall file the oath of citizenship and the copy of the bill
of sale. He shall make record of the original bill of sale in his office,
authenticate its execution, and deliver to the purchaser a certificate to
that effect, certifying also that the owner is a citizen of the United
States. (See form.)
CLASS (b).
5. Vessels of Class (b) will be such as were owned by native inhabitants of the Philippines before the islands were ceded to the United
States on April 11, 1899, or such as may have been or may be acquired
by lpurchase since that date by such inhabitants.
In both such cases before issuing a certificate the officer of the customs shall require satisfactory proof that the applicant was a native
inhabitant of the Philippines on April 11, 1899, and shall require him
to take oath of allegiance to the United States in the presence of witnesses, native inhabitants of the islands.
In the case of a vessel owned by a native inhabitant before April 11,
1899, the officer of the customs shall require the applicant to surrender
his former Spanish register or other marine document, if any, with a
copy of the same. He shall file the copy, and, if desired, may return
to the owner the original, indorsed with the statement of the owner's
transfer of allegiance.
In the case of a vessel purchased since April 11, 1899, by a native
inhabitant, he shall require the applicant to produce the bill of sale,
with a copy of the same, and proceed as prescribed in the case of the
sale of a vessel to an American citizen, satisfying himself of and certifying to the oath of allegiance, instead of the citizenship of the applicant. (See form.)
CLASS (c).
6. Vessels of Class (c) will be such as were owned by Spanish subjects,
natives of the Peninsula, residents of the Philippine Islands before April
11, 1899, who may desire within one year from that date to take the
oath of allegiance to the United States, or such as may have been or
may be acquired by purchase since that date by such Spanish subjects.
In both such cases before issuing a certificate the officer of the custoims shall require satisfactory proof that the applicant was a Spanish
subject, native of the Peninsula, and resident of the Philippines before
April 11, 1899, and shall require him to take the oath of allegiance to
the United States in the presence of witnesses.
In the case of a vessel owned by a Spanish subject before April 11,
1899, native of the Peninsula, the officer of the customs shall proceed
as in the case of a vessel owned by a native inhabitant before April
11, 1899.
In case of a vessel purchased since April 11, 1899, by a Spanish subject, he shall require the applicant to produce the bill of sale, with a




INSULAR TARIFF.


317


copy of the same, aend proceed as prescribed in the case of the sale of
a vessel to an American citizen, satisfying himself of and certifying to
the oath of allegiance, instead of the citizenship, of the applicant. (See
form.)
7. Before issuing the certificate the officer of the custom)s slhall
require the gross and net toinage of the vessel to be ascertained arnd
shall insert the same il the description of the vessel in the certificate.
The system of measuring gross and net tonnage il the United States
is in most respects similar to that employed by other maritime lnations.
Officers of the customs may accordingly ascertain usually tlhe particlnlars required from the foreign registers or othler marinle documents
under which vessels have hitherto been navigating. The G(eneral coinl
manding the forces of the United States in the Philippines, may on tlhe
application of a proper officer of the customs waive this requirement
in special cases, especially in the case of small vessels.
8. Before issuing the certificate tlle officer of tle custoims slall req41ire
the master and the watch officers of the vessel to take tlle oath of allcgiance to the United States.
Evidence that the master or any of the watch officers is a citizell of
the United States will be accepted in lieu of such oath on tlhe part
of said master or watch officer.
The General commanding the forces of the U nited States il tlhe Ph'ilipl
pines may, in his discretion, in special cases waive this requirement in
whole or in part when the public interest shall not be endaingered
thereby.
Officers of the customs shall, wherever practicable, afbrd oppol tunities for tlie crew of a vessel to which a certificate lhas betem issued to
take the oath of allegiance to thle United States.
9. Officers of the customs empowered )by t1hese regulatiolIs to issue
certificates are instructed to prepare lists of vessels whic have beeln
certified to previously as sold to Americanl citizens il thle l'ilip)imes
since July 1, 1898, and to communicate the substance of these regnialationsto such American owners.    Suhell owners may b  ivited to
comply with the provisions of these regulations, in or(ler t sIenire
uniformity in the system of record, protectionl, ad use of tlie Ameriian
flag for vessels in the Philippines. Where siuch owners decline to conply, officers of the customs will note the reasons assigned and relort
the facts, through the usual official chInnels, to thle Watr Il)partl nclt.
10. The General commanding the forces of tlhe Unlited States in tlh
Philippines is authorized at any titnme, for suflicient cause, t1 o cancel any
certificate issued under these regulationts, or anlly certificati ol Ameri
can ownership heretofore issuel by a consul of the United St.Ites il tl
Philippines, and the vessel for whicll shell certiticate was issed slhll
thereuponl no longer be entitled to tlhe prroteti(J:midl lag of the
United States. He shall report his action ill eac  uh s ca*se to tihe WNV
Department.




318


INSULAR TARIFF.


11. The officer of the customs shall not issue a certificate until he is
satisfied by inspection that the vessel is engaged in legitimate trade;
and any officer of the customs may at any time direct any examination
of the owner, master, crew, passengers, cargo, or vessel which he may
deem necessary to satisfy himself that the vessel is in legitimate trade
and is entitled to the certificate.
12. The officer of the customs to whom the master of a vessel under
the certificate herein provided may apply for a clearance to a foreign
port shall advise the master of his duty to report to the consul of the
United States at that port, if there be one.
13. Should any vessel to which a certificate is issued desire clearance
for the United States, the proper officers of the customs shall advise
the owner or master of the provisions of sections 2497, 4219, and 4225
of the Revised Statutes of the United States.
14. Each certificate of protection shall be signed by the General commanding the forces of the United States in the Philippines. It shall also
be signed by the officer of the customs issuing it. A copy of such certificate shall be transmitted as soon as practicable by the officer of customs
issuing it to the general commanding the forces of the United States
in the Philippines, to be filed at headquarters.
As soon as practicable after the close of each month the General
commanding the forces of the United States in the Philippines shall
transmit to the War Department an abstract of all certificates issued
during the preceding month. Such abstract shall recite the following
particulars:
(1) Name of vessel.
(2) Rig of vessel, whether steam or sail.
(3) Gross tonnage.
(4) Net tonnage.
(5) Where built.
(6) Year when built.
(7) Name of owner.
(8) Residence of owner.
(9) Description of owner, whether American citizen, native inhabitant, or Spanish subject, native of the Peninsula, and resident of the
Philippines on April 11, 1899.
(10) Date of issue of certificate.
(11) Owner of vessel on April 11, 1899, or note that the ownership is
unchanged, if the owner on that date is the same as the owner to whom
the certificate is granted.
(12) If the ownership has changed, statement whether the owner on
April 11, 1899, was an American citizen, or a native inhabitant, or a
Spanish subject, native of the Peninsula, and resident of the Philippines
on that date.
(13) Name of former owner in case of vessel acquired by purchase.
(11) Residence of former owner.
(15) Nationality of vessel before issue of certificate.




INSULAR     TARIFF.                           31.)
FORM.
t Certificate No......
P=s     Port of......, Philippine Islands.
THE UNITED STATES OF AMERICA.
PHILIPPINE ISLANDS.
*c'
q'
~ SPAIN CEDES TO THE UNITED STATES THIlE ARCHIPELAGO KNOWN AS THE PHILIPC6 ^PINE ISLANDS.
Certificate of protection.. In pursuance of Executive order, approved July 3, 1899, by the President of the United States.........., residing at............, Philippine Islands, ceded to the
'    [Name of owner.]         [Place of residence.]
~ United States by Spain on April 11, 1899, having sworn  allegiance to the United
that he is a citizen ot the
Statles          and having sworn that he is the owner of the vessel called the
United States
-..........., and that said vessel was built in the year 18.-, at............,
*: [Name of vessel.]                                              [Place of build.]. and that said vessel is a...........of......   gross tons and. ----. net tons,
' [Rig of vessel.]:  and that said vessel has...... decks and...... masts, and that her length is....., her breadth.-, and her depth..-.., and that said vessel is engaged
in legitimate trade.,   Therefore, said vessel is by this certificate entitled to the protection and flag of
the United States.
Given under my hand at the port of............, Philippine Islands, this
-..... day of.........., in the year one thousand. ----. hundred and......
[SEAL.]............, U. S. A.
[Officer of the customs.]




320                         INSULAR TARIFF.
[Reverse.]
Certificado No_..
Puerto de-, 81a,8 Filipinas.
ESTADOS ITNID08 DE, AmFRICA,
ISLAS FILIPINAS.
00;4 Li                ~~~~~~Certificado de proteccidn.
En cumplirniento de la 6rdon ojecutiva, aprobada el 3 do julio de 1899, por el Presidente do los
Estados Unidos.
-......., residente en-......... Islas Filipinas, cedidas ii los Estados
[Nombro del propriotario.]  [Lugar do rosiden'cia.]
lealtad Ai los Estados
Unidos, por Espafla el 11 do abril de 1899, habiendojuirado
ser ciuda(lao do los
Unidos          y yhabion do jurado ser proprietario del buqueunombrado....
Estados Unidos                                         [Nombre del buque.]
y q uo dicho buque fu6 construido en afito 18., en-........ y quo dicho buque
[Luggar do su cons.]
os un-....,.... do        -     tonoladas brutas y    -     toneladas
h[Aparojo del buque.]
y quo dicho buque tiene      -    cubiertas, y    -     mtistiles, y quo
tione --— do eslora   -...do manga, y  -....do puntal, y quo dicho buquo
so ocupa en legitimo comorcio.
Por tanto, dicho buque, por ol presento cortificado, tiene derecho Ai la Iro*tecci6n y al uso do la bandora doe los Estados, V nidos.
*  En testimonio do lo cual oxpido ol prosento cortificado en ol puorto do........., Islas Fi lipinas, el di'a...... do   -     del ahlo mil.
*  [SELL0.]-......, Eje6reito de 108 Ei. U.
[Empleado do aduanas.]
Certificate of ownership.
I      -......, officer of the customs for tho port of-...,... Philippine Islands, designated for the purpose by the General commanding the forces
of t'he United States in the Philippines, do hereby certify that the within bill
of sale bearing date the-....day of-...., 1..,.. of the-...vessel called
[Rig.1
the-.......gross tons-.....not tons, sold and transferred by.
has sworn allegiance to the United States)
to., who~~~ is a citizen of the United Stateshabonpve
satisfactorily to me to have been duly executed, and I further certify that.......
herein mentioned as the purchaser of said.
is a citizen of the United States.
*  is a native inhabitant of the Philippine Islands, and has taken the oath ')f
vessels   allegiance to the United States.
on April 11, 1899, was a Spanish subject, native of the Peninsula, resident of
the Philippines, and has taken the oath of allegiance to the U~nited States.
[Officer of the customs.]
Date.




INSULAR TARIFF.


[Reverse.]
Certificado de vropriedad,
El quo suscribo-....empleado, de Aduanas del puerto de-,Islas Filipinas,
-nombrado para el caso por el General en Jefe de las fuerzas de los Estados U~nidos en
las Islas Filipinas, por la presente certifico, quo la adjunta cuenta de venta, fechada
el-....do-....de 1-,... del buque (aparejo)-....nombrado-...de....
toneladas brutas, y-....toneladas netas, vendido y traspasado por —, a.6...
qinha jurado lealtad dlos EstadosUnidos haiitfcdsifaormeeae
qie es ciudadano do los Estados U-nidos  autfcd  aifatrannoat
mi quo ha sido debidamente exteid~ida, y certifico adeniiis quo -, 1 quien so
r(es ciudadano de los Estados Unidos.
es natural y residente do las Islas Filipinas y ha j urado loaltad a' los Estados
I Unidos.
cita aqui como, comprador do dicho buque cnfca1 oArld   89 r udt
espaflol, natural de la Peninsula residonte en las Filipinas y ha jurado, loaltad 6 los Estados Unidos.
-......IE. de los E.U.
[Emipleado de Aduianas.]
Fech~a....
This order will be duly proclaimed and enforced in the Philippine Islands.
R. A. ALGER,
SecretaryofW.
TARIFF CIRCULAR,                          WAR, DEPARTMENT,.No. 10.                       Washington, Nori'ember 6, 18.99.
B1y direction. of the President, it is hereby ordered that the existing
tariff and regulations governing importations into Cuba, l"'uerto Rico,
and the Philippine Islands be, and they are hereby, mnodified so far as
to allow the free entry of packages and articles clearly intended as
Christmas presents for the officers and enlisted men of the United
States Army and Navy now serving in Cuba, Puerto- Rico, and the Phil -
ippine Islands, and for other employees of this Government in those
islands.
Customs officers will take due care that no abuse of this privilege is
allowed and that a reasonable limit shall be placed upon the quantity
and value of articles sent to aiiy one address.
All such, goods will be transmitted to the proper comnnanding officers
for distribntion and delivery.
This order will take, effect immediately and will cease to operate after
the 76th day of January, 1900, as to Cuba and Puerto Rico, and after the
7th day of February, 1900, as to the Philippine Islands.
S. Doc. 254-21                        ELIH-u ROOT,
Secretar~y o]' War.




322                       INSULAR TARIFF.
TARIFF CIRCULAR                             WAR DEPARTMEN~T,
No. 111.      5                   Washington, December 1, 1899.
By direction of the President, the "1Free, list" of 'the Customs Tariff
and Regulations for the Philippine Islands is hereby amended by the
addition thereto of the following paragraph:
320a. Lithographs, posters, calendars, and folders, for advertising purposes only,
having no commercial value and designed for free public distribution.
This order will be duly proclaimed and enforced in the Philippine
Islands.
G. D). MEIKLEJOHNI,
Assistant Secretary of 'War.
TARIFF CIROCULAR                            WAR DEPARTMENT,
No. '112.                        Washington, December 2, 1899.
By direction of the President, paragraph 178 of the Customs Tariff
and Regulations for the Philippine Islands is amended to read as follows:
Pesos.
178. Books, bound or unbound, and other printed matter in Spanish 2..kilo...10
Books, bound or unbound, and other printed matter in other languages, 2
kilo...-.05
Engravings, maps, and drawings........................kilo...25
'Prints, maps, charts, etc., drawings, photographs, engravings, and pictures; lithographs, cbromolithographs, oleographs, etc., printed from stone,
zinc, aluminum, or other material, used as labels, flaps, bands, and wrappers
for tobacco or other purposes:
Dollars.
a. Of one to three printings, inclusive, including articles solely printed in
bronze (bronze printing to be counted as tree printings), but not including any article printed in whole or inpart of metal leaftare..-per kilo...05
b. Of four to seven printings, inclusive (bronze printing to be counted as three
printings), but not including any article printed in whole or in part in
metal leaf, tare.........................per kilo...20
o. Of eight to thirteen printings, inclusive (bronze printing to be counted as
three printings), but not including any article printed in whole or in part
in metal leaf, tare.......................per kilo...40
d. Of more than thirteen printings (bronze printing to be counted as three
printings), hi cluding ail articles printed in whole or in part in metal leaf,
tare..............................per kilo...80
This order shall take effect and be in force on and after February
1, 1900.
This order will be duly proclaimed and enforced 'in the Philippine
islands.
G. D. MEIKLEJOHN,
Acting Secretaryi of War.




RECEIPTS AND DISBURSEMENTS.
Statement of tariff duties collected in the islands of Cuba, Puerto Rico, and the Philippines.
Import duty. Export duty.
CUBA.
Receipts from Jan. 1,1899, to Jan. 31, 1900............................. $14,880,807.80  $843,643.18
PUERTO RICO.
Receipts from date of occupation to Jan. 31, 1900.....................  1, 820,105. 38  31, 608.96
PHILIPPINE ISLANDS.
Receipts from date of occupation to Dec. 31, 1899.....................  4, 882,395.86  546, 737.25
Total receipts from  tariff duties................................  21,583, 309.04  1, 421,989.39
Statement of receipts and disbursements of the public funds of the island of Puerto Rico
front date of occupation, July 28, 1898, to January 31, 1900:
RECEIPTS.
From customs...................................................... $2,060,129.83
From  postal.........................................................  46,735.31
From internal revenue.-...........................................       430, 485.04
From miscellaneous sources......................................          48, 411.81
Total.........................................               2, 585, 761.99
DISBURSEMENTS.
Director of public works............................................    682, 516.66
Collectors of internal revenue.......................................  328, 751.83
Insular police.......................................................    141, 684. 21
Collectors of customs..............................................      124, 327.42
Board of education..............................................  103, 881. 47
United States provisional and insular courts.........................     86, 209.61
Census of Puerto Rico...............................................       80, 878.31
Director-general of posts............................................  64, 072. 33
Board of prison control.............................................      61,093.89
Department headquarters...........................     47, 367.73
Consumption tax..................................................        43, 434.82
Settlement warrants................................................       39, 863.81
Vaccination expenses...............................................       28, 413.21
Inspector of light-houses.................................          28,225.78
United States Army, for military purposes...........................  27, 211.55
City water system, San Juan, loan..................................       27, 069.60
Relieving cases of necessity.........................................     21,689. 35
Board  of charities..................................................    29, 046. 84
Marine-Hospital Service, quarantine................................       19, 206.00
323




;J24                           INSULAR      TARIFF.
Sanitary expenses.................................................        $15,360. 85
Harbor works......................................................          6, 969.34
Superior board of health............................................        5, 622.54
Settlement warrants, internal revenue                                        5, 027.73
Miscellaneous.......................................................        2, 517.71
Solicitor-general's office.............................................     16, 661.77
Printing, binding, and stationery..................................         2,905.89
Refunded...........................................................       2,180.18
Auditor's office.....................................................       1, 886.82
Repairs of district jail, Aguadilla, loan.............................      1,413. 03
For representation of island at Philadelphia Exposition.............        1,100.00
Witness' fees in connection with military commission...............           678.35
Sewerage system, Mayaguez, loan....................................            597.07
Commission of investigation.........................................      454.97
Entertainment expenses at palace, authority of Secretary of War....           300.00
Judicial department...........................................                 120.30
Pay of captain of port, Fajardo.....................................          107.35
Amount unaccounted for (no vouchers)..............................            106.73
Transfers..........................................................           95.96
Total......................................................... 2,049,051.06
RECAPITULATION.
Receipts.................................................... 2, 585, 761.99
Disbursements...................................................... 2,049,051.06
536, 710.93
Transferred and in hands of officers and collectors........ $88, 850.95
In hands of Treasurer.................................... 447,859.98
536, 710.93
Statement of receipts and disbursements of the publio funds of the Philippine Islands, from
date of occupation, August 13, 1898, to December 31, 1899.
RECEIPTS.
Manila:
Seized funds..................................................... $473, 366. 42
Internal revenue.................................................  410,481.41
Customs......................................................... 4,773, 080.30
Provost court fines...............................................    51,453.50
Water rents.....................................................       20,090.26
Markets.........................................................    37,718.34
Matadero........................................................       44,419.43
Cemeteries....................................            7, 388.01
Licenses.........................................................  34,501.74
Captain of the port....................................    10,566.07
Sales: Subsistence department...................................         2,071.50
Sales: Quartermaster's department...............................         3,378.65
Miscellaneous....................................................       45,654.48
Iliolo:
Internal revenue........................................       30,766.02
Customs.........................................................      434,835.70
Captain of the port..............................................      1,796.75
Provost court fines...............................A....... 1,193.75
Provost court fees................................................         264.00
Miscellaneous.............................................      1, 116.00




INSULAR TARIFF.
Cebu:
Customs.........................................................
Captain of the port.........................................
Miscellaneous.................................................
Provost court fines...............................................
Cavite:
Internal revenue......................................
Provost-marshal........................................
Bacoor:
Internal revenue.......................................
6
DISBURSED.
Manila:
General expenses................................................
Medical supplies, Spanish prisoners..............................
Payment to Spanish troops, etc...................................
Contingent fund of office.......................................
Provost marshal-general.........................................
Collector of customs..............................................
Collector of internal revenue....................................
Captain of the port..............................................
Chief commissary..............................................
Chief quartermaster............................................. 
Chief ordnance officer............................................
Transferred to depot quartermaster, San Francisco...............
Miscellaneous....
Iloilo:
Captain of the port.............................
Collector of customs......................................
Depot quartermaster.....................................
Collector of internal revenue.....................................
Miscellaneous....................................................
Cebu:
Captain of the port..............................................
Collector of customs.............................................
Acting assistant quartermaster...................................
Miscellaneous.............................
Cavite:
Internal revenue......................................
Provost marshal.................................................
Jolo:
Commissary.....................................................
Depot quartermaster........................................
Washington, D. C.:
Acting disbursing officer, War Department.......................
Baliuag:
Provost marshal........................
RECAPITULATION.


325


$307, 764. 99
905.60
103.11
175.00
2,136.70
802.85
50.00, 696. 080. 58
370.60
2,107.99
1, 015.00
1, 250.00
614, 903. 31
64, 736.25
20, 036.70
75, 144.17
405,932.81
3, 451, 182.59
41,952.85
256, 147.54
11,553.04
24,094.72
5,315.82
226,224. 16
1, 986.37
16,276.67
6,383. 95
4, 291.17
4,244.00
19,620.00
387.50
3,650.75
2,000.00
18, 000.00
624.00
50.00
5,279,481.96


Total receipts........................................................ 6,696,080.58
Total disbursements................................................. 5,279,481.96
Balance in hands of treasurer.................................. 1,416,598.62




DINSULAR    TARIFF.
Statement of receipts and disbursements of the public funds of the island of Cuba,
from January 1, 1899, to January 31, 1900.
RECEIPTS.
From customs...................................................... $16,554,468.04
From  postal........................................................   236, 856.88
From internal revenue..............................................    870,103.42
From miscellaneous..............................................       334,491.26
18,025,919.60
DISBURSEMENTS.
Barracks and quarters..............................................  1,321,423.64
Sanitation........................................................  3,052,282.94
Rural police and administration....................................  1,571,278.75
Public works, ports, etc...........................................  725, 698.04
Charities and hospitals.............................................   625,783.53
Miscellaneous......................................................    334,756.90
Internal revenue...................................................  305,572.58
Civil government..................................................     503,576.34
Municipalities.....................................................  1,728,519.60
Aid to destitute..................................................    229,912.87
'Quarantine.................................                            156,813.90
Customs service..............................................    810,802.31
State and government..............................................     690,334.04
Ju.tice and public instruction                                          894,924.62
Finance............................................................     745,393.11
Agriculture........................................................     436,872.87
Postal service......................................................    634,929.10
Auditor's and treasurers office......................................   206,397.38
Census.............................................................    357,977.37
15,333,249.89
RECAPITULATION.
Receipts......................................................... $18, 025,919. 60
Disbursements....................................................... 15,333,249.89
Balance in hands of collectors and treasurer.................   2,692,669.71


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BOUND
UNIV. OFMICH
LIBRARY


NIVERSITy OF MICHIGAN
3 9015 04878 4436


HJ
6112.A8
1900n


U.S.......W a r  d ep t....................
Tariff schedules.......in....Cuba, Pue.rto..
Rico, & the Philippii'
I  s l a n d s........................................
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