William Usborne Moore.

The Commercial year book online

. (page 101 of 125)
Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 101 of 125)
Font size
QR-code for this ebook


308. Cocoa of all kinds, in the bean, ground, or in paste ; cocoa butter, T.(Disp.VI, rule 5) do .. 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 feculae for soups and other alimentary purposes (Disp. VI, rule 5), per cent, ad

valorem 25

312. Biscuits:

a. Ordinary, T. (Disp. VI, rule 5) 100 kilos . . .60

b. Fine, of all kinds, including the immediate package, T. (Disp. VI, rule 5) . . . . do . . 2.5o

314. Honey per gallon . . .20

315. Molasses ; do .. .0«

316. Sugar, raw per pound. . .015

317. Sugar, refined do . . .02

318. Saccharine do .. 1.50

Class XIII.— Miscellaneous Goods.

319 Fans:

o. With mountings of bamboo, reeds, or other wood, T. (Disp. VI, rule 5) kilo. . $0.15

b. With mountings of horn, bone, composition, or metal (other than gold or silver), N.

W kilo. . .60

c. With mountings of tortoise-shell, ivory, or mother-of-pearl ; also fans of kid skin,

silk tissue, or feathers. N. W kilo. . .80

320. Trinkets and ornaments of all kinds, except those of gold and silver, N. W kilo . . .75

321. Amber, Jet, tortoise-shell, coral, ivory, and mother-of-pearl :

a. Unwrought, N. W do .. 1.00

b. Wrought, N. W do . . 1 .80

322. Horn, whalebone, celluloid, meerschaum, and bone ; also compositions imitating these ma-

terials or those of the preceding number :

a. Unwrought, N. W kilo. . .60

b. Wrought, N. W do.. 1.20

323. Walking-sticks and sticks for umbrellas and parasols* hundred.. 4.00

324. Buttonsof all kinds other than gold or silver, N. W # kilo.. .20

325. Hair, human, manufactured into articles of all kinds or any shape, N. W do . . 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 kilos. . 30.00

327. Tarpaulins coated with sand, for vans; felts and tow, tarred or coated with pitch,

G. W 100 kilos.. .28

328. Oilcloths:

a. For floors and packing purposes, T. (Disp. VI, rule 5) do .. 3.00

b. Other, T. (Disp. VI, rule 5) kilo. . .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 kilo. . .75

b. Of common wood, cardboard, osier, and the like, N. W do . . .20

330. Artificial flowers of tissue, also pistils, buds, leaves, and seeds, of any kind of material, for

the manufacture of flowers, N. W kilo. . 1.00

331. Matches of wax. wood, or cardboard, including the immediate packages, N. W do . . .20

332. Caoutchouc and gutta-percha manufactured in any shape or into any kind of article not

specially mentioned, T. (Disp. VI, rule 5) kilo.. .05

333. Games and toys other than those of tortoise-shell, ivory, mother-of-pearl, gold, or silver,

T. (Disp. VI, rule 5) kilo.. .10

334. Umbrellas and parasols :

o. Covered with silk ♦ each . . .10

D. 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 linings, ribbons, borders, or trimmings dozen. . 1.40

b. Finished, or with either of these accessories do . . .80

338. Hats known as "jipijapa," having:

a. Up to 4 straws. Inclusive do .. 4.50

o. 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 manufac-

ture of these hats dozen. . .40

b. Finished, with ribbons, borders, or lining, or with either of these accessories. . do . . .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 manufac-

ture of these hats dozen. . .75

b. Finished, with ribbons, borders, or lining, or with either of these accessories. . do . . 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.

t Umbrellas and parasols shall always be dutiable according to the tissue with which covered and
not the tissue with which lined.



Digitized by



Google



590 THE COMMEHCIAL YEAR BOOK.

341. Hats for ladies or children, with whatever kind of trimmings or accessories each. . $0.40

842. Caps of all kinds dozen. . .40

843. Waterproof and caoutchouc stuffs : *

a. On cotton tissue, T. (Disp. VI, rule 5) Idlo. . .25

b. On woolen or silk tissue, T. (Disp. VI, rule 6) do . . .50

Class XIV.— Tobacco.

844. Tobacco:

a. In cakes, so-called ** breva," or in carrots 100 kilos. . 10.50

b. In powder or snuff, or otherwise manufactured per lb. . .12

e. Leaf tobacco, stemmed or unstemmed, whether wrapper or filler do . . 5.U)

d. Cigars, cigarettes, cheroots of all kinds, $4.50 p*»r pound and 25 per cent, ad valorem.

Taper cigars and cigarettes, including wrappers, shall be subject to the same duties
as are herein imposed on cigars.

845. 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 do .. 10



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 :

846. Manures, natural. m

847. Trees, plants, and moss, in natural or fresh state.

848. 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 product* have been presented and have been shipped to their point of departure.

840. Carriages, trained animals, portable theaters, panoramas, wax figures, and other similar
objects for public entertainment, imported temporarily, provided bond be given.

850. 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.

851. 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.

858. 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.

(o) 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 cen-
timeters of their width, so as to render tbem unfit for any other purpose.

354. Samples of trimmings in small pieces of no commercial value or possible application.

855. Archaeological 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 instrument*, 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.

350. 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 customs, that the effects are Intended for private use.

360. Stone, unwrought, for paving purposes.
' 861. Plows, hoes, hatchets, machetes, cane knives, etc., for agricultural purposes, and other agri-
cultural implements not machinery. . .

862. Quinine, sulphate and bisulphate of, and all alkaloids or salts of cinchona bark.

363. Hemp* flax, and ramie, raw, hackled, or tow.

864. Abaca, heniquen, pita, jute, and other vegetable fibers, raw, hackled, or tow.

865. 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 manufac-
ture of sugar bags. , m m .

366. Books, maps, and scientific instruments, for the use of schools.

367. Coal and coke. . _ . , A ^ __.

368. Mineral, carbonated, or seltzer waters, natural or artificial, root beer, ginger ale, and other
similar non-alcoholic 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 :

Manufactured—

a. Cigarettes in boxes thousand . . $0.90

b. Tobacco, cut 100 kilos. . 8.75

r. Cigars thousand. . 1 .36

In the leaf or liiler tobacco—

a. Harvested in the Province of Santiago de Cuba and exported through the custom-

houses of Santiago, Gibara, or Manzanillo 100 kilos.. l.S)

b. Other do .. 6»>



* 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.



Digitized by



Google



PORTO RICO CUSTOMS TARIFF.



591



PORTO RICO CUSTOMS TARIFF.

DISPOSITION FOURTH.

Customs Treatment op Tissues.

General Rules.

Tbe text of the Porto Rican Tariff is identical with the Cuban Tariff under Disposition Fourth*
rbich latter tariff should be consulted for this information.



The same as Cuban Tariff.



DISPOSITION FIFTH.



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 pur-
poses, 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 recep-
tacles shall, for tariff purposes, be included in the weight of the goods.

8. Packages and receptacles liable to higher duties than those established for their contents
I 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.
Barthy substances employed in industry or in the

arts; cement, lime, and gypsum.
Mineral oils of all kind?.
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 or Class II (except-
ing those comprised in Nos. 29, 30, 38, 42, 44 [let-
ters a and 6], 47, 48. 49, 50, 51, 52, 53 [letters b, c,
and dj. 54, 65, and 56).

Oopper shavings; copper of first fusion and old
copper, brass, etc.

Copper, brass, bronze, and other alloys of com-
mon 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 ol 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) ana 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 (except-
ing phosphorus), 95, 98, 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 il r , V % VI, and VII:.
Textile materials of all kinds, woolen, neither
spun nor twisted.

Included in Class VIII:
Paper pulp.

Included in Class IX :

Staves.

Ordinary wood in boards, beams, etc.; wood,
plain or dovetailed, for cases and flooring.

Fine wood for cabinetmakers, in boards, deals,
trunks, or logs.

Casks or snooks, and wood prepared for the man-
ufacture of hogsheads, tierces, and barrels.

Lattice or fencing wood.

Charcoal, firewood, and other vegetable combus-
tibles.

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 bair %

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 XIII:
Sand-covered tarpaulins for vans; felt and tow*

tarred or coated with pitch.
Tobacco in cakes and snuff.



Digitized by



Google



592



THE COMMERCIAL YEAR BOOK.



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 fol-
lowing 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. 101).. . 12

Common soap • — 6

Starch and feculae for industrial uses ; dex-
trin and glucose W



Tare.
Per Cent.
Gunpowder, explosive compounds, and
miners' fuses (No. 114, letter a) 10

Included in Class XII:

Meat in brine 10

Salt cod and stockfish 10

Olive oil io



5. The following goods shall be dutiable on gross weight, including weight of all packages or
receptacles, and shallbe 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 ft 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 30

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

G lass and crystal in fancy articles, etc. :

In a single receptacle 35

In two or more receptacles. 40

Earthenware or stoneware ; faience and por-
celain :

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 ft), 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 h), 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 tinplate receptacles 2o

In cases or otherwise packed 35

Pharmaceutical products comprised in Nos.

99 (letter ft>, 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 10

In other packages or in bales 3

Included in Class IX :

Fine wood, sawn in veneers 6

Ordinary wood, wrought, curved wood.



Tare.
Per Cent,
wrought, and rods, and articles comprised
in Nos. 194, 198, and 197 (letter a) :

In cases 20

In crates or otherwise packed lo

Fine wood, wrought, comprised in Nos. 195
and 197 (letter ft):

In cases <»

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:

Incases 25

In other packages or in bales 10

Included in Class X:

Hides, curried, comprised in No. 215 (a, ft, <L
and e); saddlers 1 and harnessmakere*
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 (let-
ter c) ; bides 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 ft), 259, 260, 261, 208. 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 13

In baskets or other packages. 8

Cocoa:

In sacks 1

In double sacks 2

Inceroons 5

Coffee:

In sacks 1

In double sacks 2

In barrels, casks, etc 10

Cinnamon :

In cases or barrels 15

. Inhales 4

Cinnamon, Chinese (" canelon ") and other
spices comprised in No. 304 :

In cases or barrels 7. 15

In sacks 1

In double sacks 2

Tea 10 •

Vanilla U

Alimentary preserves and other goods com-
prised in Nos. 283, 291, 292, 293, and 294 15



Digitized by



Google



PORTO RICO CUSTOMS TARIFF.



593



Tare.
Chocolate and bonbons : Per Cent.

In oases or barrels 15

Otherwise packed 10

Egg* as

Pastes and feculse for alimentary purposes. 10

Common biscuits 8

Fine biscuits. 14

Cheese 13



Included in Class XIII : Tare.

Per Cent.

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 inclu-
sive 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 mereiv fastened by means
of rope or hoops, or packed in paper, straw, hay, or the like, no tare shall be deducted.

9. Good* dutiable on net weight shall pay together with the weight of the paper wrappers, rib-
bons, envelopes, or immediate receptacles other than the boxes or cases. Needles, pins, pens, and
other articles comprised in Nob. 48, 48, 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.



wisted 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 ex-
teriorpackages, subject to deduction for tare, if any.

The other article or articles shall be dutiable separately, with no allowance for tare.

11. When goo is 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 good9 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:
Oases 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 centili-
ters or more shall be considered as weighing 720 grams each.

For smaller bottles and for flasks, except of glass, and for other receptacle* used for importing
water, the weight shall be practically ascertained, and such receptacles shall be dutiable according
to the number* 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 oe dutiable ac-
cording 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 he dutiable 'according to the number of tbejtariff 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 ac-
cording to No. 191 (letter a), on \2 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 regime of No. 8, and
for this purpose shall be considered as weighing 760 grams each.

Ordinary half-bottles shall be considered as weighing 400 grams each.

Ordinary ohampagne and similar bottles shall be considered as weighing 950 grams each.

Half-bottles of the same description shall be considered as weighing 560 grams each.

For bottles and flasks of a shape different from the ordinary kind or of an unknown capacitv,
also for any other receptacle used for importing wine, the weight shall be practically ascertained,



Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 101 of 125)