United States.

Compiled statutes of the United States, 1913 : embracing the statutes of the United States of a general and permanent nature in force December 31, 1913, incorporating under the headings of the revised statutes the subsequent laws, together with explanatory and historical notes online

. (page 142 of 150)
Online LibraryUnited StatesCompiled statutes of the United States, 1913 : embracing the statutes of the United States of a general and permanent nature in force December 31, 1913, incorporating under the headings of the revised statutes the subsequent laws, together with explanatory and historical notes → online text (page 142 of 150)
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packages exceeding five cubic feet or in bulk, ^ of 1 cent per
pound.

221. Orange peel or lemon peel, preserved, candied, or dried, 1
cent per pound ; coconut meat or copra desiccated, shredded, cut,
or similarly prepared, and citron or citron peel, preserved, can-
died, or dried, 2 cents per pound.

222. Pineapples, in barrels or other packages, 6 cents per cubic
foot of the capacity of the barrels or packages; in bulk, $5 per
thousand.

223. Almonds, not shelled, 3 cents per pound ; almonds, shelled,
4 cents per pound ; apricot and peach kernels, 3 cents per pound.

224. Filberts and walnuts of all kinds, not shelled, 2 cents per
pound ; shelled, 4 cents per pound.

225. Peanuts or ground beans, unshelled, % of 1 cent per pound ;
shelled, ^ oi 1 cent per pound.

226. Nuts of all kinds, shelled or unshelled, not specially pro-
vided for in this section, 1 cent per pound ; but no allowance shall
be made for dirt or other impurities in nuts of any kind, shelled or
unshelled.

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§ 6291 DUTIBB UPON niPORTt (TitSS

227. Venison, and other game, 1^ cents per pound; game birds,
dressed, 30 per centum ad valorem.

228. Extract of meat, not specially provided for in this section.
10 cents per pound ; fluid extract of meat, 5 cents per pound, but
the dutiable weight of the extract of meat and of the fluid extract
of meat shall not include the weight of the packages in which the
same is imported.

229. Poultry, live, 1 cent per pound; dead, or prepared in any
manner, including the weight of the immediate coverings or con-
tainers, 2 cents per pound.

230. Chicory root, raw, dried, or undried, but unground, 1 cent
per pound; chicory root, burnt or roasted, ground or granulated,
or in rolls, or otherwise prepared, and not specially provided for
in this section, 2 cents per pound.

231. Unsweetened chocolate and cocoa, prepared or manufac-
tured, not specially provided for in this section, 8 per centum ad
valorem. Sweetened chocolate and cocoa, prepared or manu-
factured, not specially provided for in this section, valued at 20
cents per pound or less, 2 cents per pound ; valued 'at more than
20 cents per pound, 25 per centum ad valorem. The weight and
the value of the immediate coverings, other than the outer packing
case or other covering, shall be included in the dutiable weight and
the value of the merchandise.

232. Cocoa butter or cocoa butterine, refined deodorized coconut
oil, and all substitutes for cocoa butter, 3J4 cents per pound.

233. Dandelion root, and acorns prepared, and articles used as
coffee, or as substitutes for coffee not specially provided for in this
section, 2 cents per pound.

234. Starch, made from potatoes, 1 cent per pound; all other
starch, including all preparations, from whatever substance pro-
duced, fit for use as starch, J4 cent per pound.

235. Spices, unground: Cassia buds, cassia, and cassia vera;
cinnamon and cinnamon chips; ginger root, unground and not
preserved or candied; nutmegs; pepper, black or white; capsi-
cum or red pepper, or cayenne pepper ; and clove stems, 1 cent per
pound; cloves, 2 cents per pound; pimento, ^ of 1 cent per
pound ; sage, ^ cent per pound ; mace, 8 cents per pound ; Bom-
bay or wild mace, 18 cents per pound; ground spices, in each
case, the specific duty per pound enumerated in the foregoing part
of this paragraph for unground spices, and in addition thereto a
duty of 20 per centum ad valorem ; mustard, ground or prepared,
in bottles or otherwise, 6 cents per pound; all other spices not
specially provided for in this section, including all herbs or herb
leaves in glass or other small packages for culinary use, 20 per
centum ad valorem.

236. Vinegar, 4 cents per proof gallon. The standard proof for
vinegar shaH be taken to be that strength which requires thirty-
five grains of bicarbonate of potash to neutralize one ounce troy
of vinegar.

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Tit 33) ^ DUTIES UPON IMPORTS § 6291



SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES

237. Brandy and other spirits manufactured or distilled from
grain or other materials, and not specially provided for in this sec-
tion, $2.60 per proof gallon.

238. Each and every gauge or wine gallon of measurement shall
be counted as at least one proof gallon; and the standard for de-
termining the proof of brandy and other spirits or liquors of any
kind imported shall be the same as that which is defined in the
laws relating to internal revenue : Provided, That it shall be law-
ful for the Secretary of the Treasury, in his discretion, to author-
ize the ascertainment of the proof of wines, cordials, or other liq-
uors, by distillation or otherwise, in cases where it is impracticable
to ascertain such proof by the means prescribed by existing law
or regulations : And provided further, That any brandy or other
spirituous or distilled liquors imported in any sized cask, bottle,
jug, or other packages, of or from any country, dependency, or
province under whose laws similar sized casks, bottles, jugs, of
other packages of distilled spirits, wine, or other beverage put up
or filled in the United States are denied entrance into suQh coun-
try, dependency, or province, shall be forfeited to the United
States; and any brandy or other spirituous or distilled liquor inv
ported in a cask of less capacity than ten gallons from any country
shall be forfeited to the United States..

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

No article containing alcohol was to be classified for duty ander paragraphs
9, 11, 27, 31, or 46, of Schedule A of this section, by provisos annexed to said
paragraphs, ante.

No article containing more than 10 per centum of alcohol was to be classi-
fied for duty under paragraph 29 of Schedule A of this section, by a proviso
annexed to said paragraph, ante.

No article containing alcohol was to be admitted free of duty, under para-
graph 477 of the E*ree List, post

240. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia,
and other spirituous beverages or bitters of all kinds, containing
spirits, and not specially provided for in this section, $2.60 per
proof gallon.

241. No lower rate or amount of duty shall be levied, collected,
and paid on brandy, spirits, and other spirituous beverages than
that fixed by law for the description of first proof; but it shall be
increased in proportion for any greater strength than the strength
of first proof, and all imitations of brandy or spirits or wines im-
ported by any names whatever shall be subject to the highest rate
of duty provided for the genuine articles respectively intended to
be represented, and in no case less than $1.75 per gallon.

242. Bay rum or bay water, whether distilled or compounded,
of first proof, and in proportion for any greater strength than first
proof, $1.75 per gallon.

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§ 6291 DUTIES UPON IMPORTS (Tit 33

243. Champagne and all other sparkling wines, in bottles con-
taining each not more than one quart and more than one pint,
$9.60 per dozen ; containing not more than one pint each and more
than onc'half pint, $4.80 per dozen ; containing one-half pint each
or less, $2.40 per dozen; in bottles or other vessels containing
more than one quart each, in addition to $9.60 per dozen bottles,
on the quantity in excess of one quart, at the rate of $3 per gal-
lon ; but no separate or additional duty shall be levied on the bot-
tles.

244. Still wines, including ginger wine or ginger cordial, vermuth,
and rice wine or sake, and similar beverages not specially provided
for in this section, in casks or packages other than bottles or jugs, if
containing 14 per centum or less of absolute alcohol, 45 cents per
gallon; if containing more than 14 per centum of absolute alcohol,
60 cents per gallon. In' bottles or jugs, per case of one dozen bottles
or jugs, containing each not more than one quart and more than one
pint, or twenty-four bottles or jugs containing each not more than
one pint, $1.85 per case; and any excess beyond these quantities
found in such bottles or jugs shall be subject to a duty of 6 cents per
pint or fractional part thereof, but no separate or additional duty
shall be* assessed on the bottles or jugs: Provided, That any wines,
ginger cordial, or vermuth imported containing more than 24 per
centum of alcohol shall be classed as spirits and pay duty accordingly ;
And provided further, That there shall be no constructive or other
allowance for breakage, leakage, or damage on wines, liquors, cordials,
or distilled spirits, except that when it shall appear to the collector
of customs from the ganger's return, verified by an affidavit by the
importer to be filed within five days after the delivery of the merchan-
dise, that a cask or package has been broken or otherwise injured in
transit from a foreign port and as a result thereof a part of its con-
tents amounting to 10 per centum or more of the total value of the
contents of the said cask or package in its condition as exported, has
been lost, allowance therefor may be made in the liquidation of the
duties. Wines, cordials, brandy, and other spirituous liquors, includ-
ing bitters of all kinds, and bay rum or bay water, imported in bottles
or jugs, shall be packed in packages containing not less than one
dozen bottles or jugs in each package, or duty shall be paid as if
such package contained' at least one dozen bottles or jugs, and in ad-
dition thereto, duty shall be collected on the bottles or jugs at the
rates which would be chargeable thereon if imported empty. The
percentage of alcohol in wines and fruit juices shall be determined in
such manner as the Secretary of the Treasury shall by regulation
prescribe.

245. Ale, porter, stout, and beer, in bottles or jugs, 45>:ents per
gallon, but no separate or additional duty shall be assessed on the
bottles or jugs ; otherwise than in bottles or jugs, 23 cents per gallon.

246. Malt extract, fluid, in casks, 23 cents per gallon; in bottles
or jugs, 45 cents per gallon; solid or condensed, 45 per centum ad
valorem.

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Tit 33) DUTIES UPON IMPORTS § 6291

247. Cherry juice and prune juice, or prune wine, and other fruit
juices, and fruit sirup, not specially provided for in this section, con-
taining no alcohol or not more than 18 per centum of alcohol, 70
cents per gallon; if containing more than 18 per centum of alcohol,
•70 cents per gallon and in addition thereto $2.07 per proof gallon on
the alcohol contained therein.

248. Ginger ale, ginger beer, lemonade, soda water, and other sim-
ilar beverages containing no alcohol, in plain green or colored, molded
or pressed, glass bottles, containing each not more than one-half pint,
12 cents per dozen ; containing each more than one-half pint and not
more than three-fourths of a pint, 18 cents per dozen ; containing more
than three-fourths of a pint each and not more than one and one-
half pints, 28 cents per dozen; but no separate or additional duty
shall be assessed on the bottles ; if imported otherwise than in plain
green or colored, molded or pressed, glass bottles, or in such bottles
containing more than one and one-half pints each, 50 cents per gal-
lon, and in addition thereto duty shall be collected on the bottles, or
other coverings, at the rates which would be chargeable thereon if
imported empty. Beverages not specially provided for containing not
more than 2 per centum of alcohol shall be assessed for duty under
this paragraph.

249. All mineral waters and all imitations of natural mineral wa-
ters, and all artificial mineral waters not specially provided for in this
section, in bottles or jugs containing not more than one-half pint,
10 cents per dozen bottles ; if containing more than one-half pint and
not more than one pint, 15 cents per dozen bottles ; if containing more
than one pint and not more than one quart, 20 cents per dozen bot-
tles ; if imported in bottles or in jugs containing more than one quart,
18 cents per gallon ; if imported otherwise than in bottles or jugs, 8
cents per gallon ; and in addition thereto, on all of the foregoing, duty
shall be collected upon the bottles or other containers at one-third
of the rates that would be charged thereon if imported empty or
separately.

SCHEDULE I.— COTTON MANUFACTURES

250. Cotton thread and carded yarn, warps, or warp yam, whether
on beams or in bundles, skeins, or cops, or in any other form, not
combed, bleached, , dyed, mercerized, or colored, except spool thread
of cotton, crochet* darning and embroidery cottons, hereinafter pro-
vided for, shall be subject to the following rates of duty:

Numbers up to and including number nine, 5 per centum ad valo-
rem; exceeding number nine and not exceeding number nineteen,
71/2 per centum ad valorem; exceeding number nineteen and not ex-
ceeding number thirty-nine, 10 per centum ad valorem; exceeding
number thirty-nine and not exceeding number forty-nine, 15 per cen-
tum ad valorem; exceeding number forty-nine and not exceeding
number fifty-nine, I7y2 per centum ad valorem; exceeding number
fifty-nine and not exceeding number seventy-nine, 20 per centum ad
valorem; exceeding number seventy-nine and not exceeding number
ninety-nine, 22^/2 per centum ad valorem; exceeding number ninety-

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^ 6291 DUTIB8 X7P0M DfPOBTS (Tit 83

nine, 25 per centum ad valorem. When combed, bleached, dyed, mer-
cerized, or colored, they shall be subject to the following rates of
duty: Numbers up to and including number nine, Ty^ per centum
ad valorem ; exceeding number nine and not exceeding number nine-
teen, 10 per centum ad valorem ; exceeding ntmiber nineteen and not
exceeding number thirty-nine, 121^ per centum ad valorem; exceed-
ing number thirty-nine and not exceeding number forty-nine, 17V^
per centum ad valorem ; exceeding number forty-nine and not exceed-
ing number fifty-nine, 20 per centum ad valorem ; exceeding number
fifty-nine and not exceeding number seventy-nine, 22^^ per centtmi
ad valorem; exceeding nunS^er seventy-nine and not exceeding num-
ber ninety-nine, 25 per centum ad valorem ; exceeding number ninety-
nine, 27^ per centum ad valorem. Cotton waste and flocks, manu-
factured or otherwise advanced in value, cotton card laps, roping,
sliver, or roving, 5 per centum ad valorem.

251. Spool thread of cotton, crochet, darning, and embroidery cot-
tons, on spools, reels, or balls, or in skeins, cones, or tubes, or in any
other form 15 per centum ad valorem.

252. Cotton cloth, not bleached, dyed, colored, stained, painted,
printed, woven figured, or mercerized, containing yams the average
number of which does not exceed number nine, 7i^ per centum ad
valorem ; exceeding number nine and not exceeding number nineteen,
10 per centum ad valorem; exceeding number nineteen and not ex-
ceeding number thirty-nine, 12i^ per centum ad valorem; exceeding
number thirty-nine and not exceeding number forty-nine, 17^^ per
^entimi ad valorem; exceeding number forty-nine and not exceeding
number fifty-nine, 20 per centum ad valorem ; exceeding number fifty-
nine and not exceeding number seventy-nine, 22^^ per centum ad
valorem; exceeding number seventy-nine and not exceeding mmiber
ninety-nine, 25 per centum ad valorem; exceeding number ninety-
nine, 2714 per centum ad valorem. Cotton cloth when bleached, dyed,
colored, stained, painted, printed, woven figured, or mercerized, con-
taining yam the average number of which does not exceed number
nine, 10 per centum ad valbrem ; exceeding number nine and not ex-
ceeding number nineteen, 12i/^ per centum ad valorem ; exceeding num-
ber nineteen and not exceeding number thirty-nine, 15 per centum ad
valorem; exceeding number thirty-nine and not exceeding number
forty-nine, 20 per centum ad valorem; exceeding* niunber forty-nine
and not exceeding number fifty-nine, 22V^ P^r centum ad valorem;
exceeding number fifty-nine and not exceeding number seventy-nine,
25 per centum ad valorem; exceeding number seventy-nine and not
exceeding number ninety-nine, 27^/^ per centum ad valorem ; exceed-
ing number ninety-nine, 30 per centum ad valorem; plain gauze or
leno woven cotton nets or nettings shall be classified for duty as cot-
ton cloth.

253. The term cotton cloth, or cloth, wherever used in the para-
graphs of this schedule, unless otherwise specially provided for, shall
be held to include all woven fabrics of cotton, in the piece, whether
figured, fancy, or plain, and shall not include any article, finished or

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Tit 33) DUTIES UBON IMPOBTS § 6291

unfinished, made from cotton cloth. In the ascertainment of the con-
dition of the cloth or yam upon which the duties imposed upon cot-
ton cloth are made to depend, the entire fabric and all parts thereof
shall be included. The average number of the yam in cotton cloth
herein provided for shall be obtained by taking the length of the thread
or yarn to be equal to the distance covered by it in the cloth in the
condition as imported, except that all clipped threads shall be meas-
ured as if continuous; in counting the threads all ply yarns shall be
separated into singles and the count taken of the total singles; the
weight shall be taken after any excessive sizing is removed by boiling
or other suitable process.

254. Cloth composed of cotton or other vegetable fiber and silk,,
whether known as silk-striped sleeve linings, silk stripes, or otherwise^
of which cotton or other vegetable fiber is the component material
of chief value, and tracing cloth, 30 per centum ad valorem; cotton
cloth filled or coated, all oilcloths (except silk oilcloths and oilcloths for
floors), and cotton window hoUands, 25 per centum ad valorem ; water-
proof cloth composed of cotton or other vegetable fiber, or of which
cotton or other vegetable fiber is the component material of chief
value or of cotton or other vegetable fiber and india rubber, 25 per
centum ad valorem.

255. Handkerchiefs or mufflers composed of cotton, not specially
provided for in this section, whether finished or unfinished, not
hemmed, 25 per centum ad valorem; hemmed, or hemstitched, 30 per
centum ad valorem.

256. Clothing, ready-made, and articles of wearing apparel of ev-
ery description, composed of cotton or other vegetable fiber, or of
which cotton or other vegetable fiber is the component material of
chief value, or of cotton or other vegetable fiber and india rubber,,
made up or manufactured, wholly or in part, by the tailor, seamstress,
or manufacturer, and not otherwise specially provided for in this sec-
tion, 30 per centum ad valorem ; shirt collars and cuffs of cotton, not
specially provided for in this section, 30 per centum ad valorem.

257. Plushes, velvets, plush or velvet ribbons, velveteens, corduroys,,
and all pile fabrics, cut or uncut, whether or not the pile covers the
entire surface; any of the foregoing composed wholly or in chief
value of cotton or other vegetable fiber except flax, hemp, or ramie;-
and manufactures or articles in any form, including such as are com-
monly known as bias dress facings or skirt bindings, made or cut
from plushes, velvets, velveteens, corduroys, or other pile fabrics com-
posed of cotton or other vegetable fiber, except flax, hemp, or ramie,
40 per centum ad valorem.

258. Curtains, table covers, and all articles manufactured of cotton
chenille, or of which cotton chenille is the component material of
chief value, tapestries, and other Jacquard figured upholstery goods,
composed wholly or in chief value of cotton or other vegetable fiber ,^
any of the foregoing, in the piece or otherwise, 35 per centum ad
•valorem; all other Jacquard figured manufactures of cotton or of
which cotton is the component material of chief value, 30 per centiun.
ad valorem,

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§ 6291 DUTIES UPON IMPORTS (Tit 33

259. Stockings, hose and half hose, made on knitting machines or
frames, composed of cotton or other vegetable fiber, and not other-
wise specially provided for in this section, 20 per centimi ad valorem.

260. Stockings, hose and half hose, selvedged, fashioned, narrowed,
or shaped wholly or in part by knitting machines or frames, or knit
by hand, including such as are commercially known as seamless stock-
ings, hose and half hose, and clocked stockings, hose and half hose,
all of the above composed of cotton or other vegetable fiber, finished
or unfinished ; if valued at not more than 70 cents per dozen pairs,
30 per centum ad valorem ; if valued at more than 70 cents, and not
more than $1.20 per dozen pairs, 40 per centum ad valorem; if valued
at more than $1.20 per dozen pairs, 50 per centum ad valorem. Gloves
by whatever process made, composed wholly or in chief value of
cotton, 35 per centum ad valorem.

261. Shirts and drawers, pants, vests, union suits, combination
suits, tights, sweaters, corset covers and all underwear and wearing
apparel of every description, not specially provided for in this section,
made wholly or in part on knitting machines or frames, or knit by
hand, finished or unfinished, not including such as are trimmed with
lace, imitation lace or crochet or as are embroidered and not including
stockings, hose and half hose, composed of cotton or other vegetable
fiber, 30 per centum ad valorem.

262. Bandings, belts, beltings, bindings, bone casings, cords, tassels,
cords and tassels, garters, tire fabric or fabric suitable for use in
pneumatic tires, suspenders and braces, and fabrics with fast edges
not exceeding twelve inches in width, all of the foregoing made of
cotton or other vegetable fiber, or of which cotton or other vegetable
fiber is the component material of chief value, or of cotton or other
vegetable fiber and india rubber, and not embroidered by hand or
machinery; spindle banding, woven, braided, or twisted Ump, stove,
or candle wicking made of cotton or other vegetable fiber ; loom har-
ness, healds, or collets made of cotton or other vegetable fiber, or of
which cotton or other vegetable fiber is the component material of
chief value; boot, shoe, and corset lacings made of cotton or other
vegetable fiber; and labels for garments or other articles, composed
of cotton or other vegetable fiber, 25 per centum ad valorem ; belting
for machinery made of cotton or other vegetable fiber and india rub-
ber, or of which cotton or other vegetable fiber is the component ma-
terial of chief value, 15 per centum ad valorem.

263. Cotton table damask, and manufactures of cotton table dam-
ask, or of which cotton table damask is the component material of
chief value, not specially provided for in this section, 25 per centum
ad valorem.

264. Towels, bath mats, quilts, blankets, polishing cloths, mop cloths,
wash rags or cloths, sheets, pillowcases, and batting, any of the fore-
going made of cotton or of which cotton is the component material
of chief vaJue, not embroidered nor in part of lace and not otherwise
provided for, 25 per centum ad valorem.

265. Lace window curtains, pillow shams, and bed sets, finished or
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Tit 33) DUTIES UPON IMPORTS § 5291

unfinished, made on the Nottingham lace-curtain machine, and com-
posed of cottcwi or other vegetable fiber, when counting not more than
six points or spaces beween the warp threads to the inch, 35 per cen-
tum ad valorem; when counting more than six and not more than
eight points or spaces to the inch, 40 per centum ad valorem ; when
counting nine or more points or spaces to the inch, 45 per centum ad
valorem.

266. All articles made from cotton cloth, whether finished or un-
finished, and all manufactures of cotton or of which cotton is the
component material of chief value, not specially provided for in this
section, 30 per centum ad valorem.

SCHEDULE J.— n^AX, HEMP, AND JUTE, AND MANUFACTURES OF

267. Single yams made of jute, not finer than five lea or number,
15 per centum ad valorem; if finer than five lea or number and yarns
made of jute not otherwise specially provided for in this section, 20
per centum ad valorem.

268. Cables and cordage, composed of istle, Tampico fiber, manila,
sisal grass or sunn, or a mixture of these or any of them, % cent per
pound; cables and cordage made of hemp, tarred or untarred, 1 cent
per pound.

269. Threads, twines, or cords, made from yam not finer than five



Online LibraryUnited StatesCompiled statutes of the United States, 1913 : embracing the statutes of the United States of a general and permanent nature in force December 31, 1913, incorporating under the headings of the revised statutes the subsequent laws, together with explanatory and historical notes → online text (page 142 of 150)