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a. Of wool, hair, or flock wool, pure do do J5

ft. Of wool or hair, mixed do 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

ft. In stockings, socks, gloves, and other small articles. do do 25

180. Carpets of wool, pure or mixed, with other materials:

a. With uncut pile do do 25

ft. Plushy or with cut pile do 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
850 grams per square meter ; table covers and counterpanes of the same kind, per cent,
ad valorem ,. 25

162. Felts of wool, pure or mixed per cent, ad valorem. . 25

163. Trimmings of wool ; ribbons and galloons + 1 do do . . 25

Class VII.- Silk and Manufactures of Silk.
Group 1.— Yarns.

164. 8ilk and llosssilk, spun or twisted, in skeins ft per cent, ad valorem.. 25

165. Silk on reels, including weight of the reels do do .. 25

Group t— Tissues.

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 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 con-

* Knitted goods containing an admixture of silk shall be dutiable according to the correspond-
ing numt-ers of Class Vll. (Sec Disp. IV, rule 6.)
. + See Disp. IV, rules 8 and 12.

t Ribbons and galloons, containing in any proportion threads of silk, shall be dutiable according
to the corresponding numbers of Class VII (Disp. I v, rule 7).

i 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.



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604- THB COMMERCIAL YEAR BOOK.

taining threads of cotton or other vegetable fibers, wool or flock wool, whatever be the pro-
portion 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 ot trim-
mings, shall be liable to the duties leviable thereon, plus a surtax of 50 per cent.

Should the embroiderycontain 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 puri 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 80 per cent, of the duties leviable thereon.

Other made-up articles, wearing apparel and clothing of all kinds, finished, half finished, or
simply basted, snail, for their total weight, be liable to the duties leviable on the principal com-
ponent 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. . %

167. Tissues of silk or floss silk :

Not mixed with any other material -
Plain, not figured, twilled, or serged—

a. Black. do do . . 25

o. Colored * do do . . 26

168. Figured, plushy or velvety do do ..25

160. Mixed with another material :

Plain, not figured, twilled, or serged -

a. Mixed with cotton or other vegetable fibers do do 25

ft. Mixed with wool or hair do do 2S

170. Figured, plushy or velvety do 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

ft. Mixed with other textile materials do do 25

172. Tulles of silk or floss silk, pure or mixed :

a. Plain do do ..25

ft. Figured or embroidered on the loom do do . . 25

178. Lace tulles for borders and blondes, of silk or floss silk, plain or figured :

a. Not mixed per cent, ad valorem. . 26

ft. Mixed with cotton or other vegetable fibers. do do ..25

174. Trimmings of silk t do do .. 25

Class VIII.— Paper and its Applications.

Group 1.

176. Paper pulp, *G. W 100 kilos.. 10.15

Group *.— Printing and Writing Paper.

176. Paper, endless or ir sheets, white or colored, uncut and unprinted, for printing purposes,

T. (Disp. VI, rule 5) 100 kilos.. 2.00

177. Paper, endless or in sheets, white or colored, used for wrapping purposes, T. (Disp. VT,

rule 5) 100 kilos.. 1.26

178. Paper in sheets, unruled, unprinted, and uncut, white or colored, used for writing pur-

poses 100 kilos.. 4.00

Group 5.— Paper, Printed, Engraved, or Photographed.

178a. Books bound or unbound, and similar matters 100 kilos. . 1.26

179. Headed paper, forms for invoices, labels, cards, and the like, T. (Disp. VI, rule 5) kilo. . .10

180. Prints, maps, charts, etc., drawings, photographs, and engravings; pictures, lithographs,

chromolithographs, oleographs, etc., used as labels ana wrappers for tobacco or other

purposes:
a. Of a single printing and bronze or leaf, including labels printed only in bronze or leaf,

T kilo.. .06

ft. 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 U— WaU Paper.

181. Wall paper, printed :

a. On natural ground, T. (Disp. VI. rule 5) 100 kilos. . 4.00

ft. 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) kilo.. .25

* Tissues consisting of black yarns combined with colored yarns shall be considered as colored
tissues.

t 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 manu-
facture 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 perfo-
rated is dutiable as common pasteboard.

f Bookbindings 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.



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PORTO RICO CUSTOMS TARIFF. 605



Group 6.— Pasteboard and Various Papers,

182. Blotting paper* oommon packing paper, and sand or glass paper, T. (Disp. VI, rule

5) 100 kilos., $1.50

188. Thin paper, of oommon pulp, for packing fruit, T. (Disp. VI, rule 5) do 1.60

184. Other paper not specially mentioned, T. (Disp. VI, rule 5) do 8.00

185. Pasteboard in sheets:

a. Cardboard paper and fine, glased, or pressed cardboard, T. Disp. VI, rule 6). do . . 3.00

ft. Other pasteboard, T. (Disp. VI, rule 5) do .. 1.00

188. Manufactures of pasteboard:



a. Boxes lined with ordinary paper, T. (Disp. VI, rule 5) do 1.00

ft. Boxes with ornaments or lined with fine paper, T. (Disp. VI, rule 5) Idlo . . .22

c. Articles not specially mentioned, T. (Disp. VI, rule 5) do .. .15



187. Paste and carton-pierre :

a. Id moldings or unfinished articles, T. (Disp. VI, rule 5) 100 kilos. . 1.00

ft. In finished articles, T. (Disp. VI, rule 5) kilo.. .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 im-

ported goods were packed, G. W 100 kilos. . .16

190. Fine wood for cabinetmakers :

a. In boards, deals, trunks, or logs, G. W , do .. 1.20

5. Sawn in veneers, T. (Disp. VI, rule 5) do .. 1.76

191. Coopers 1 wares :

a. Fitted together, G. W do .. .65

ft. In shocks, also hoops and headings, G.W do .. .86

192. Wood, cut, for maki ng hogsheads or casks for sugar or molasses, G. W , do .06

196. Latticework and fencing, G. W do . . .60

Group f .— 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,
ruled) 100 kilos.. 4.75

196. Fine wood manufactured into furniture or other wares, turned or not, polished or not, var-
nished or not, and furniture and common wooden wares veneered with fine wood ; fur-
niture 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 kilos. . 12.00

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) do . . 6 .05

ft. Gilt or carved, T. (Disp. VI, rule 5) kilo. . .20

196. 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 kilo.. .60

Group 3— Various.

199. Charcoal, firewood, and other vegetable fuel, G. W 1,000 kilos. . 1 .60

200. Cork:

o. In the rough or in boards, G. W 100 kilos . . 1 . 40

ft. Manufactured, T. (Disp. VI, rule 5) do 4.50

201. Bushes, vegetable hair, cane, osiers, fine straw, palm and genista, raw, raw esparto, and

baskets and other common wares of esparto, G. W 100 kilos. . 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 6) 100 kilos.. 18.10

Class X.— Animals and Animal Wastes Employed in Industry.

Group 1.— Animals.

206. Horses and mares:

a. Above the standard height each.. $20.00

ft. Other. do .. 10.00

204. Mules. do .. 10.00

205. Asses do .. 1.00

206. Bovine animals:

a. Oxen do .. 4.00

ft. Cows do .. 3.50

c Bullocks, calves, and heifers do .. 3.00



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606 THE COMMERCIAL YEAR BOOK.

:207. Pigs each.. $1.00

206. 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 S.— Hides, Skins* and Leather Wares.

211. Pelts in their natural state or dressed, G. W kilo. . .96

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.

218. Hides tanned with the hair, G. W kilo. . .15

214. Hides tanned without the hair:

a. Cow and other large hides, whole, G. W do . . .15

b. Other and backs of large hides, G. W do . . .15

215. Hides and skins curried, dyed or not :

a. Sheepskins (bastls),T. (Disp. VI, rule 5) do . . .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 larire 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>

kilo 20

216. Hides and skins, varnished, satiny, grained, dulled, and hides and skins with figures, en-

gravings, or embossed, T. (Disp. VI, rule 5) kilo. . .30

Leather cut out for boots and shoes or other articles shall be liable to a surtax of 80 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,rule6) kilo.. .40

218. Gloves of skin, T. (Di*p. VI, rule 5) do .. 2.50

219. Shoes of cowhide and similar leather :

a. For men doxen. . 1 .25

b. For women do .. 1.00

c. For children, below size 4H do . . .75

220. Shoes of patent and similar leather :

o. For men do . . 1 .40

b. For women do .. 1.10

c. For children, below size 4% do .. .90

221. Boots of calfskin, with elastics, or for lacing :

a. For men do . . 2.50

b. For women do . . 1 .50

c. For children, below size VA do . . 1.00

222. Boots of patent and similar leather:

a. For men do .. 3.00

b. For women, and top-boots (" polacas ") *. . . . do . . 8.50

c. For children, below size 4H do . . 2.50

228. Other boots and shoes, fancy do .. 4.00

224. Riding boots pair. . 1 .00

225. Sandals dozen. . .25

226. Saddlery and harness-makers' wures ; valises, bat-boxes, and traveling bags of cardboard or

leather, T. (Disp. VI, rule 5) kilo . . .20

227. Other manufactures of leather or covered with leather, T. (Disp. VI, rule 6) do . . .25

Group 3— Various.

228. Feathers for ornament, in their natural state or manufactured, N. W kilo. . 2.00

229. Other feathers and feather dusters, T. (Disp. VI, rule 5) do .. .40

230. Intestines, dried, N. W do .. 2.00

281. Animal wastes, unmanufactured, not specially mentioned, G. W 100 kilos. . .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 do .. 25

233. Harmoniums and organs do do ..25

244. 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 in-
struments of wood or copper, per cent, ad valorem 25

235. Musical instruments, other per cent, ad valorem. . 25

23d. Watches:

a. Of gold ; also chronometers. do do ..25

b. Of silver and other metals do do ..25

237. Clocks with weights, and alarm clocks. do do ..25

*8trung 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.



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PORTO RICO CUSTOMS TARIFF. 607



388. Works for wall or table clocks, finished, with or without cases * per cent, ad valorem. . 25

Group £.— Apparatus and Machines.

33». Weighing machines per cent, ad valorem. . 15

240. Machinery and apparatus for making sugar and brandy + do do 10

241. Agricultural machinery and apparatus* 8 do do 10

242. Steam motors, stationary + do do 16

243. Marine engines ; steam pumps ; hydraulic, petroleum, gas* and hot or cqmpressed air

motors per cent, ad valorem. . 15

544. Boilers:

a. Of sheet iron do do .. 16

b. Tubular do do . . 15

246. Locomotives and traction engines. do do ..15

246. Turntables, trucks, and carts for transshipment, hydraulic cranes and columns, per cent.

ad valorem 15

247. Machines of copper and its alloys; detached parts of the same metals,! per cent, ad

valorem : 15

548. Dynamo-electric machines, electric motors, and .all other electric machines and appa-
ratus per cent, ad valorem. . 16

249. Sewing-machines and detached parts thereof do do 10

250. Velocipedes do 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 1 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.
268. 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

e. Four or two wheeled, without "tableros," with or without hood, irrespective of the
number of seats ; omnibuses up to 16 seats ; carriages not specially mentioned, per
cent, ad valorem 40

* 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 accord-
ing to their class.

Clock works 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 clock works 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.

+ 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; clari-
fying apparatus : reservoirs for sirup or molasses ; filters and filtering apparatus ; apparatus called
* 4 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,

X 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.

d. That spare parts are dutiable according to No. 247 when of copper, and to No. 251 in all other



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.

6 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.

I Machines and separate pieces of the same, of copper and its alloys, with part of other ma-
terials, 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 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 ex-
pressly taxed in the tariff must pay duty accordingly, though they be destined to machinery.

8. Tools, instruments, and utensils employed in the arts, agriculture, and industry cannot be
considered as parts of machinery for the application of duty, and must pay according to the ma-
terials of which composed.



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THE COMMERCIAL YBAB BOOK.



258. Railway carriages of all kinds for passengers, and finished wooden parts for same, per

^ cent, ad valorem IS

254. vans, trucks, and cars of all kinds ; miners 1 trolleys, and finished wooden parts for same,

percent. ad valorem 15

255. Tramway carriages of ail kinds, and finished wooden parts for the same, per cent, ad

valorem 15

256. Wagons, carts, and hand-carts per cent, ad valorem.. 15

Group U.— 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 manoeuvers and safety of vessels,
with due regard to their class. All other articles shall be liable to the duties leviable thereon.

Notb. n.— 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 enter-
ing from abroad. The interested parties must present to the customs authorities a certificate
of measurement approved by the inspector ; but it 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 addi-
tional tonnage.

Vessels refitted with engines abroad shall pay a fiscal duty of 18 per horse-power 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 |8 per each square meter of heating surface.

Vessels undergoing other repairs in foreign ports shall, on their return, pay duty on the ma-
terial employed for the purpose.
266a. Salvage from wrecked vessels is prima facie dutiable on appraised value, according to its ma-
terial.*

Class XH— Alimentary Substances.



Group L—Meat and Fish* Butter and Greases,

257. Poultry, live or dead, and small game, N.W M kilo.. 10.03

258. Meat in brine, N. (Disp. VI, rule 4) :

a. Beef, brine or salt, N.W 100 kilos.. 1.25

fc. Pork, brine or salt, N.W do .. 1.26

250. Lard,N.W do .. 1TO

280. Tailow.N.W do .. 1.20

261. Bacon, N. W do .. 2.40

282. Ham.N. W do .. 3.80

283. Jerked beef Ctasajo"), N.W do .. 2 50

284. Meat of all other klndsLT. (Disp. VI, rule 6):

a. Beef , canned, N, W do .. 3 00

o. Beef , fresh, N. W do .. 2.70

c Mutton, fresh, N. W do .. 2.70

d. Pork, fresh, N. W do .. 2.40

286. Butter and oleomargarine, N.W. ; T.(Di8p. VI, rule 6) do .. 4.20

288. Cheese, N. W do .. 8.00

287. Condensed milk. percent, ad valorem.. 10

288. Salt cod and stockfish, G.W.; T. (Disp. VI, rule 4>. 100 kilos.. .60

280. Herring, pickled, smoked, salted, or marinated, N.W do .. .60

270. Mackerel, pickled, smoked, salted, or marinated, N. W do .. 1.00

271. Salmon, canned, smoked, salted. or mariiated, N.W do .. * 6.00

272. Oysters of all kinds, and shellfish, dried or fresh, G.W do .. .50

278. Bgga do .. 8.00



Group t.— Cereals.

274. Rice, husked or not, T. (Disp. VI, rule 5) 100 kilos

275. Wheat, N.W do

276. Cereals:

a. Corn, N.W do



Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 104 of 125)