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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 stufTs, 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. itiobons.-Ribbons and galloons mixed with cotton and other vegetable fibers or with vege-
table 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 accord-
ing 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. Trimmings.— 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 sub-
ject to the corresponding duties of the class comprising the highest-taxed material. When the
Sredominating component material consists of metallic threads of any kind, the trimmings shall be
utiable 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^whlle 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. Broehfs.— 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.t

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.

1L Embroidery.— Tissues embroidered by band 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.

* Class VXgroup % Note I.

t Classes IV, V, and VI, group 2, Note n. Letter A.

% Classes IV, V, and VI, group 2, Note n, Letter B, and Class VII, group 2, Note II, Letter^.



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570



THE COMMERCIAL YEAR BOOK.



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 cannot
l>o unraveled.

12. Metallic Threads.— Tissues and trimmings containing metallic threads, in whatever propor-
tion, 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, pfaa
the surtax leviable on the metal.

13. Made-up Articles— Timues 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 artJcta
made up by the seamstress or tailor, shall, for their total weight, be liable to the duties leviable <■
the principal component tissue on their most visible exterior part.

For the application of the corresponding surtaxes, clothing and articles, half finished ort
shall be considered as made-up articles and clothing.



DISPOSITION FIFTH.

Rules Applicable to Goods Not Specially Mentioned and to Articles Composed or

Several Materials.



1. Articles not enumerated in the tariff shall, for the application of duty, be assimilated to time
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, Ike
interested party or the importer may request the customs authorities to indicate the number accord-
ing 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 morv
materials or of different parts % shall, for the total weight, be taxed according to the material chief?
determining the value of the article.

8. In case of doubt as to which is the material chiefly determining the value of an article, soct
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 paysMrt
of the duties of any specified number of the tariff, the duties leviable on the article subject to tto
highest duty shall always be collected.



DISPOSITION SIXTH.



Regulations to be Applied in Levying Duty on Packages and Receptacles— T.

1. Packages and receptacles capable of again being used to contain goods or for other -^,.

fihall l>e dutiable according to the corresponding number of the tariff, unless in case of goods doti

on gross weight, for which it is expressly provided that the weight of packages or receptacles shall,
for tariff purposed, be included in the weight of the goods.

2. Packages and receptacles liable to higher duties than those established for their contests
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 stoue, unwrought and

in flat blocks, slabs, or steps.
Earthy substances employed in industry or in the

arts; cement, lirae, and gypsum.
Mineral pitch and tar; asphalts, bitumens, and

schists.
Mineral oils of all kinds.
Ores.

Clay in coarse articles for building purposes, fur-
naces, 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, except-
ing those comprised in Nos. 32, 33, 40, 43, 45 (let-
ters a and b), 46, 47, 48, 49, 60, 51, 52 (letters b, c,
and d), 53, 54, and 55.

Copper shavings: copper of first fusion and old
copper, brass, etc.

Copper, bra«s, 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.



Fflii]



Mercury.

Nickel, aluminium, tin, zinc, lead, or otter

metals not specially mentioned, also all aDojt

of such metals, in pigs, ingots, bars, *

nipes, or wire.

lings, shavings, scrap iron or steel, and <

waste of common metals.
Scoriae.

Included in Class JIT:
Oleaginous seeds, including copra or coooanot
Resins (except turpentine) ana gums oomp

in No. 82.
Extracts of licorice, camphor, aloes, and <

like vegetable Juices.
Tan bark.
Opium.
Vegetable and animal products enumerated is

Nos. 86 and 87.
Natural colors in powder or In lumps.
Natural dyes.
Blacking,
Chemical products enumerated in Nos,94<exespt-

ing phosphorus), 96,97,88, 99, and 100 (letter at
Vegetable oils mentioned in No. 106.
Crude oils and animal fats.
Wax, unmanufactured, and paraffin in the bhbs.
Fertilizers.

Olue, albumen, and gelatin.
Carbons for electric lighting.



*Cla*s<s IV, V,



. and VI, group 2, Note n. Letter C, and Class VII, group 2, Note II, Letter B.
+ Classes I V, V, and VI, group 2, Note II, Letter JX and Class VII, group 2, Note II, Letter a
t As, fur instance, the handle of an implement and the implement itself, the glass and frames*
a-mirror.



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CUBAN CUSTOMS TARIFF.



571



Included in Classes IV % V % VI % and VII:
Textile materials of all kinds, woolen, neither
spun nor twisted.

Included in Class VIII:
Paper pulp.

Included in Class IX :

Odinary wood in boards, beams, etc: wood,
planed or dovetailed, for cases and flooring.

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

Casks or snooks, and wood prepared for the
manufacture of hogsheads, tierces, and barrels.

Lattice or fencing wood.

Charcoal, firewood, and other vegetable com-
bustibles. M . A

Cork, in the rough or in sheets.

Dill, vegetable hair, cane, osiers, fine straw, palm,
heather, and esparto, raw.

Included in Clan 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 ZH :

Jerked meat ( " tasa jo " ).

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 Backs.

Pulse, dried. m m ^

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,

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



4. The undermentioned goods, if contained in a single packaae or receptacle^shall likewise be
dutiable Ton gross Teight. including weight of packageor 'JSSS^^^^^^S^JSS'

When packed in two or more receptacles, such goods shall be weighed therewith, and the follow-
ing allowance shall be made for tare :



Tare.
Per Cent.



Included in Class III :

Natural coloi^ prepared... vy.,"«* 17

Colors and dyes, artificial, in powder, lumps.



Colors _..

or crystals

The same, prepared

Chemicai products not 'specified' (No. 108) . . .

Starch ana feoule for Industrial uses ; dex

trin and glucose



10
17
15
12

10



Tare.
Per Cent.

Common soap 6

Gunpowder, explosive compounds, and mi-
ners' fuses (No. 115, letter a) 10

Included in Class XII :

Meat in brine 10

Salt cod and stockfish 10

Olive oil 10



20



80
16



Included in Class II :
ltnuirhly manufactured articles comprised
in NcS. 32%, 43. 45 (letter ?,), 46, 47. 52, 68,
54, 60 (letters a and b), 61, 62 (letter a), 64
(letter b), 66:

In cases or barrels i J

I n hampe rs . . <

In other packages or in bales. ....... • • • • . »

Finely manufactured articles comprised in
No«£ 88, 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 ig

In hampers *J

In other packages or bales 6



Included in Class III:



Tare.
Per Cent.
Spirits of turpentine 18



5 The f ollowing goods shall be dutiable on gross weight, including weight of all packages or re-
ceptacles, and shall be allowed the undermentioned tares :

Included in Class I: Percent.

Marble, Jasper, and alabaster, wrought into
the articles mentioned in No. I, letters c

All other natural stones,' also artificial stones
wrought into the articles classed under

No. 2, letter b • • g

Articles of gypsum, in eases or barrels."-. *"
Articles of gypsum, in hampers or otherwise

packed

Hollow glass and orystal ware of ail kinds
(excepting ordinary bottles) :

In cases or barrels «... : • « w

In crates, baskets, hampers, or otherwise

packed m

Ordinary bottles : ~

In cases or barrels.. *"

In crates or otherwise packed lo

Flat glass and crystal of all kinds :

In single cases g>

In douhle wooden cases jw

In any other package M

Glass and crystal in fancy articles, etc. :

In a single receptacle. oo

In two or more receptacles.. 4u

Earthenware or stoneware; faience and
porcelain: w ,

In cases or barrels w

In hampers or otberwi>e packed io



Spirits or tun

Phosphorus :

In tinplate receptacles. 25

In cases or otherwise packed 85

Pharmaceutical products comprised in Nos.
100 Getter b), 108, and 104 20

Wax and other articles comprised in No. 108 14

Perfumery and essences 20

Included in Class VIII:

Paper of all kinds :

In cases 10

In other packages or in bales 8



Included in Class IX :

Fine wood, sawn in veneers 6

Ordinarv wood, wrought, curved wood,
wrought, and rods, and artioles comprised
in Nos. 104, 106. and 197 (letter a) :

In cases 20

In crates or otherwise packed 10

Fine wood, wrought, comprised in Nos. 186
and 197 (letter fc) :

In cases 80

In other packages 10

Cork, manufactured :

In cases 10

In other packages or in bales 5

Furniture of osiers or other wiokerwork
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 barnessmakers'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



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THE COMMERCIAL YEAR BOOK.



Tare.
Percent.

In bales 4

Cinnamon, Chinese (** canelon "), and other
spices comprised in No. 804 :

In cases or barrels 15

In packs 1

In double sacks 2

Tea * • . 10

Vanilla 12

Alimentary preserves and other goods com-
prised in Nos. 282, 291. 288, 298, and 294 15

Chocolate and bonbons:

In cases or barrels 15

Otherwise packed 10

Eggs 25

Pastes and feculse for alimentary purposes.. 10

Common biscuits 8

Pine biscuits 14

Cheese 12

Included in Class XIII:

Pans comprised in No. 319 (letter o) 15

Cartridges with or without projectiles or

bullets 10

Varnished cloth or oilcloth 12

Toys and games 25

A rticles of caoutchouc 20

Waterproof and caoutchouc tissues. 10



Tare.
Per Cent,
and manufactured articles comprised in
No. 227:

In cases or barrels 18

In other packages or in bales 8

Included in Clew 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

Coffee:

In sacks 1

In double sacks 2

In barrels, casks, etc 10

Cinnamon :

In cases or barrels.. .' 15

6. All goods not enumerated in the foregoing lists or not included in the above-mentioned <

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 in*
elusive 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, rib-
bons, 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 whioh 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 en tains 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 afl
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.

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.

18. 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 centi-
liters 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. 180 (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 estab-
lished in the numbers of the tariff applicable thereto.

16. 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.

Wben 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. 180 (letter b) on 15 per cent, of gross weight.

The hampers shall be olassed under No. 201 on 8 per cent, of gross weight.

Common 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 050 grams each.

Half bottles of the same description shall be considered as weighing 650 grama each.



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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 26 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 16 per cent, of gross weight.

For bottles or flasks, and likewise for all other receptacles used for importing beer or oider,
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 Employed in the Tariff.



Disp. = General disposition.
G. W. = Gross weight.
N. W. = Net weight.
G. W. ; T. = Gross weight or tare,
as the case may be.



T. = Tare.
S. T. = Special tare.
Kilo = Kilogram.
Hectog. = Hectogram.
Hectol. = Hectoliter.



Duties shall be paid in United States money, or in foreign gold coin, such as the Spanish
alphonsinos (centen) and the French louis, which will be accepted at the following rates : Alphon-
sinos (26- peseta piece), $4.82; louis (20-franc piece), 98.86.

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, 80 cents ;
peseta, 12 cents ; real, 6 cents ; medio real, 3 cents. *

Bronze and copper oolns 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, Orbs, Glass, and Ceramic Products.
Group i.- Stones and Earths Employed in Budding, Arts, and Manufactures.

1. Marble, jasper, and alabaster:

a. In the rough or in dressed pieces, squared or prepared for shaping, G. W 100 kilos. . $0 50

b. hlabs, plates, or steps of any dimension, polished or not.* G. W do . . 1 00

c Sculptures, high and bas reliefs, vases, urns, and similar articles for bouse

decoration,7r. (Disp. VI, rule 5) do .. 3 10

d. Wrought or chiseled into all other articles, polished or not, T. (Disp. VI,

rule5) do .. 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 .. l 00

8, Earths employed in manufactures and arts : Cement, lime, and gypsum, G. W do 60

4. Gypsum manufactured into articles :

a. Statuettes, T. (Disp. VI, rule 5) do 8.00

b. Articles, other, T. (Disp. VI, rule 5) do .. .75

Group i.—Ooal. (See "Free List.")
Group S.- Schists* Bitumens, and their Derivatives.

& Begime 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 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 800 cubic centimeters shall be taken from 60 cases or less or from 10 barrels or
less comprised in the declaration and belonging to the same kind of goods.

8. These samples shall be mixed in a large receptacle, and, when the discbarge is terminated,
2 liters are taken therefrom and put Into separate bottles, which are sealed and furnished with



Online LibraryWilliam Usborne MooreThe Commercial year book → online text (page 97 of 125)