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T he T a r if f
SUPPLEMENT
TO
(Commercial & f
INDEX
TH E
if
(Chronicle.
inancial
TO
SCHEDULES.
P age,
SCHEDULE A—C hemicals, Oils axd Paints, .............................
3
SCHEDU L E B—Earths, E arthenware and Glassware, 5
SCH ED U LE C— Metals and Ma.\t f a >tubes of,
0
SCH ED U LE D— Wood a n d Manufactumb of.
y
SCH ED U LE E—S io a r . Molasses and Manufactures of ,
0
SCH ED U LE F —Tobacco and Manufactures o f , ............................. 9
SCH ED U LE G—A gricultural. Products and Provisions,
9
SCHEDULE H —Spirits, W in® a n d Other Beverages.
11
SCH ED U LE I —C o t t o n M a n u f a c t u r e s ,
.....................................n
SCH ED U LE J — F l a x , Hemp a n d jute , a n d Manufactures of,
13
SCH ED U LE K—Wool a n d Manufactures o f Wool,
. . .
14
SCH ED U LE L —S ilk and Silk G o o d s , ...........................................33
SCH ED U LE M—Pulp, Papers and Books,
......................................16
SCHEDULE If—S undries, .....................................................................17
FREE L i s t - N a m e s o f A r t i c l e s , & c . , ......................................................... is
G E N E R A L PRO VISIO NS—Reciprocity, D rawbacks, & c ., & c ..
- 20
J T
WILLIAM
- U
- l y
3
1
,
1
8
Ii. D A N A C OMP A NY ,
P IN E S TR E E T,
c o r n e r of
9
7
.
P UBL I S HE RS ,
PE A R L STREET, N EW YORK.
( Bn tor* ' ftrwrrtirw to act o f Ootutre**, tn 18n7.Br W ill ia m B, D ana Oo m p a s t , tn oOos o f the Librarian o f Gonicress, Waahlnzton, D. <.]
Entered according to Act of Congress in the year 1897, hy
W IL L IA M B . D A N A C O M P A N Y ,
in the office o f the Librarian o f Congress, Washington, B. C.
THE
TARIFF.
FULL TEXT— APPROVED JULY 24, 1897.
AN
ACT
12. Camphor, refined, six cents per pound.
13. Chalk (not medicinal nor prepared for toilet purposes)
TO P R O V ID E R E V E N U E FOR T H E G O V E RN M E N T A N D TO E H -!
when ground, precipitated naturally or artificially, or other
COURAGE T H E IND U STR IE S OF T H E U N ITE D 8TATES.
Be
and House o f Representatives
o f the U n ite d Sta tes o f America in Congress assembled.
That on and after the passage of this A ct. unless otherwise
specially provided for in this A ct, there shall be levied, col
lected and ja id upon all articles imported from foreign
countries, and mentioned in the schedules herein contained,
the rates o f duty which are, by the schedules and para
graphs, respectively prescribed, n am ely:
i t enacted
by
the S en a te
M I I E D I LF, A .
CH EM ICALS, O ILS A N D PAINTS.
1, A cids : A cetic or pyroligneous acid, not exceeding the
specific gravity o f one and forty-seven one-thousandths, j
three-fourths of one cent per pound; exceeding the specific
gra vity o f one and forty-seven one-thousandths, tw o cents
per pound: boracie acid, five cents per pound; chromic acid
and lactic acid, three cents per pound; citric acid, seven
cents per pound; salicylic acid, ten cents per pound; sul
phuric acid or oil o f vitriol not specially provided fo r in this
A ct, one-fourth o f one cent per pound; tannic acid or tan
nin, fifty cents per pound; gallic acid, ten cents per pound;
tartaric acid, seven cents per pound; all other acid* not spe
cially provided for in this A ct, twenty-five per centum ad
valorem.
2, A ll alcoholic perfumery, including cologne water and
other toilet waters and toilet preparations o f all kinds, con
taining alcohol or in the preparation of which alcohol is
used, and alcoholic compounds not specially provided for in
this A ct, six ty cents per pound and forty five per centum ad
valorem.
3, Alkalies, alkaloids, distilled oils, essential oils, expressed
oils, rendered oils, and all combinations o f the foregoing,
and all chemical compounds and salt* not specially provided
fo r in in this A ct, twenty-five per centum ad valorem.
1. Alumina, hydrate of, or refined bauxite, six-tenths of
one cent per pound; alum, alum cake, patent alum, sul
phate o f alumina, and aluminous cake, and alum in crys
tals or ground, one-half o f one cent per pound,
5. Ammonia, carbonate of, one and one-half cents (* r
pound; muriate of, or sal ammoniac, three-fourths of one
cent per pound; sulphate of, three-tenths o f one cent per
pound.
8. Argols or crude tartar or wine lees crude, containing
not more than forty per centum ol bitart rate of potash, one
cent per pound; containing more than forty per centum of
bitartrate o f potash, one and one-half cents per pound; tar
tars and lees crystals, or partly refined argola, containing
not more than ninety per centum o f bitartrate o f potash,
and tartrate o f soda or potassa or Rochelle salts, four cents
per pound; containing more than ninety per centum of bi
tartrate of potash, five cents per pound: cream of tartarand
patent tartar, six cent* per pound.
7. Blacking o f all kinds, twenty-five per centum ad
valorem,
8. Bleaching powder, or chloride o f lime, one-fifth of one
cent per pound,
2. Blue vitriol or sulphate of copper, one-half of one cent
per pound.
10. Bone char, suitable for use in decolorizing sugars, j
tw enty per centum ad valorem.
11, Borax, five cents per pound; borates o f lime or soda, j
or other borate material not otherwise provided for, contain-:
ing more than thirty-six per centum of anhydrous boracic
acid, fonreents per pound; borates of lime or soda, or other ;
borate material not otherwise provided for, containing n o t ;
more than thirty-six per centum of anhydrous boracic a c id .:
three cents per pound,
wise prepared, whether in the form of cubes, blocks, sticks
or disks, or otherwise, including tailors', billiard, red or
French chalk, one cent per pound. Manufactures o f chalk
not specially provided for in this A ct, twenty-five per centum
ad valorem,
14. Chloroform, tw enty cents per pound.
15. Coal-tar dyes or colors, not specially provided for in
this Act, thirty per centum ad valorem; all other products
or preparations o f coal tar, not colors or dye?, and not medic
inal, not specially provided for in this A ct, tw enty per
centum ad valorem.
16. Cobalt, oxide of, twenty-five cents per pound.
17. Collodion and all compounds o f pyroxylin, whether
known as celluloid or by any other name, fifty cents per
pound; roiled or in sheets, unpolished, and not made up
into articles, sixty cents per pound; if in finished or partly
finished articles, and articles o f which collodion or any
compound o f pyroxylin is the component material o f chief
value, sixty-five cents per pound and twenty-five per centum
ad valorem.
18. Coloring for brandy, wine, beer, or other liquors, fifty
per centum ad valorem.
19. Coppers* or sulphate o f iron, one-fourth o f one cent
per pound,
20. Drugs, such as bark*, beans, berries, balsams, buda,
bulbs, bulbous roots, excrescences, fruit, flowers, dried fibres^
dried insects, grains, gums and gum resin, herbs, leaves,
lichens, m o—es, nuts, nutgails, roots, stems, apices, vegeta
bles, seeds (aromatic, not garden seeds), seeds o f morbid
growth, wesds, and woods used expressly for dyeing; any
o f the foregoing which are drugs and not edible, but which
are advanced in value or condition by refining, grinding, or
other process, and not specially provided for in this A c t,
one-fourth o f one cent per pound, and in addition thereto
ten per centum ad valorem.
21. Ethers: Sulphuric, forty cents .'per pound: spirits o f
nitrous -(her, tw enty-five cents per pound; fruit ethers, oils,
or essences, tw o dollar* per pound; ethers o f all kinds not
specially provided for in this A ct, one dollar per pound:
Provided, That no article of this paragraph shall pay a less
rate of duty than twenty-five per centum ad valorem.
22. Extracts and decoctions o f logwood and other dyewools. and extracts o f barks, such as are commonly used for
dyeing or tanning, not specially provided for in this A ct,
seven-eighths o f one cent per pound; extracts o f quebracho
and of hemlock bark, one-half of one cent per pound; ex
tracts o f sumac, and of woods other than dyewoods, not
specially provided fo r in this A ct, five-eighths of one cent
per pound.
28, Gelatin, glue, isinglass or fish glue, and prepared fish
bladders or fish sounds, valued at not above ten cents per
t>ound, two and one-half cents per pound; valued at above
ten cents per pound and not above thirty-five cents per
pound, twenty-five per centum ad valorem; valued above
thirty-five cents per pound, fifteen cents per pound and
twenty per centum ad valorem,
24. Glycerin, crude, not purified, one cent per pound; re
fined, three cents per pound.
25. Indigo, extracts, or pastes of, three-fourths of one cent
per pound; cartnined, ten cents per pound.
26. Ink and ink powders, twenty-five per centum ad valo
rem.
27. Iodine, re-sublimed, tw en ty cents per pound.
28. Iodoform, one dollar per pound.
29. Licorice, extracts of, in paste, rolls, or other forms,
four and one-half cents per pound.
80. Chicle, ten cents per pound,
4
THE TARIFF ACT.
31. Magnesia, carbonate of, medicinal, three cents per
pound; calcined, m ed iev al, seven cents per pound; sulphate
of, or Epsom salts, one fifth of one cent per pound.
O il s :
3?. Alizarin assistant, sulpho-ricinoleic acid, and ricinoleio
acid, by w hatever name known, whether liquid, solid, or in
paste, in the manufacture of w hich fifty per centum or more
o f castor oil is used, th irty cents per gallon; in the manu
factu re of which less than fifty per centum of castor oil is
used, fifteen cents per gallon; all other alizarin assistant,
not specially provided for in this A ct, th irty per centum ad
valorem.
33. Castor oil, thirty-five cents per gallon.
34. Cod-liver oil, fifteen cents per gallon.
35. Cotton-seed oil, four cents per gallon of seven and oneh a lf pounds weight.
36. Croton oil, tw enty cents per pound.
37. Flaxseed, linseed, and poppy-seed oil, raw, boiled, or
oxidized, tw enty cents per gallon of seven and one-half
pounds weight.
38. Fusel oil, or ainylic alcohol, one-fourth of one cent
.per pound.
39. Hemp-seed oil and rape-seed oil, ten cents per gallon.
40. Olive oil, not specially provided for in this A ct, forty
cents per gallon; in bottles, jars, tins, or similar packages,
fifty cents per gallon.
41. Peppermint oil, fifty cents per pound.
42. Seal, herring, whale, and other fish oil, not specially
provided for in this A ct, eight cents per gallon.
43. Opium, crude or unmanufactured, and not adulterated,
containing nine per centum and over of morphia, one dollar
per pound; morphia or morphine, sulphate of, and all alkaoids or salts of opium, one dollar per ounce; aqueous extract
of opium, for medicinal uses, and tincture of, as laudanum
and other liquid preparations of opium, not specially pro
vided for in this A ct, forty per centum ad valorem; opium
containing less than nine per centum of morphia, and opium
prepared for smoking, six dollars per pound ; but opium
prepared for smoking and other preparations of opium de
posited in bonded warehouses shall not be removed there
from without payment of duties, and such duties shall not
be refunded.
P aints , Colors and V arnishes ;
44. Baryta, sulphate of, or barytes, including barytes
earth, unm anufactured, seventy five cents per ton; manu
factured, five dollars and twenty-five cents per ton.
45. Blues, such as Berlin, Prussian, Chinese, and all others,
containing ferrocyanide of iron, in pulp, dry or ground in
or mixed w ith oil or water, eight cents per pound.
46. Blanc-fixe, or artificial sulphate of barytes, and satin
white, or artificial sulphate of lime, one-half of one cent per
pound.
47. Black, made from bone, ivory, or vegetable substance,
by whatever name known, including bone black and lamp
black, dry or ground in oil or water, twenty-five per centum
ad valorem.
48. Chrome yellow, chrome green, and all other chromium
•colors in the manufacture of which lead and bichromate of
potash or soda are used, in pulp, dry, or ground in or mixed
w ith oil or water, four and one-half cents per pound.
49. Ocher and ochery earths, sienna and sienna earths,
and umber and umber earths, not specially provided for,
when crude or not powdered, washed or pulverized, oneeighth of one cent per pound; if powdered, washed or pulver
ized, three-eighths of one cent per pound; if ground in oil or
water, one and one-half cents per pound.
50. Orange mineral, three and three-eighths cents per
pound.
51. Red lead, two and seven-eighths cents per pound.
52. Ultramarine blue, whether dry, in pulp, or mixed with
water, and wash blue containing ultramarine, three and
three-fourths cents per pound.
53. Varnishes, including so-called gold size or japan, thir
ty-five per centum ad valorem; spirit varnishes, one dollar
and thirty-tw o cents per gallon and thirty-five per centum
ad valorem.
54. Vermilion red, and other colors containing quicksilver,
d ry or ground in oil or water, ten cents per pound; when not
containing quicksilver, but made of lead or containing lead,
five cents per pound.
55. W hite lead, white-paint, amdlpigment containing lead,
dry or in pulp, or ground or miixad w ith oil, tw o and .seveni-eighths cents per pound..
56. W hitin g and Paris whit®. dtry, one-fourth ofl one cent,
per pound; ground in.oil,or p u tty „ one cent per pound.
57. Zinc,oxide of, and'w hite paint or pigm ent containing
zinc, but not containing lead!, dry, one cent per pound;,
ground in oil, one and three-fourths cents per pound; .sulfid
of zinc white, or w hite sulphide of zinc, one and one-fourth
cents per pound; chloride of zinc and sulphate ofi zinc, onecent per pound.
58. A ll paints, colors, pigm ents, lakes, crayons,,sm alts and.
frostings, whether crude, or dry or m ixed, or ground w ith
w ater or oil or w ith solutions, other than oil. not otherwise
specially provided for in this. A c t, th irty per centum ad val
orem; all paints, colors and pigments, commonly; known as
artists’ paints or colors, whether in tubes, pans, cakes or otherforms, thirty per centum ad valorem.
59. Paris green, and London purple, fifteen per centum, ad.
valorem.
60. L e a d ; A cetate of, w hite, three and one-fourth cents
per pound; brown, gray, or yellow , tw o and one-fourth
cents per pou nd ; n itrate of, tw o and one-half c e n ts pet
pound ; litharge, two and three-fourth cents per pound..
61. Phosphorus, eighteen cents per pound.
P otash :
62. Bichrom ate and chromate of, three cents; per pound.
63. Caustic or hydrate of, refined, in sticks or rolls,, onecent per pound; chlorate of, tw o and oae-half cents per
pound.
64. Hydriodate, iodide, and iodate of, tw enty-five cen ts
per pound.
65. N itrate of, or saltpeter, refined, one-half cent per pound.
66. Prussiate of, red, eight cents per pound ; yellow , four
cents per pound ; cyanide of potassium, tw elve and one h a lf
per centum ad valorem.
P reparations :
67. Medicinal preparations containing alcohol or in the
preparation of which alcohol is used, not specially provided
for in this A ct, fifty-five cents per ppund, but in no case
shall the same pay less than tw enty-five per centum ad
valorem.
68. Medicinal preparations not containing alcohol or in the
preparation of w hich alcohol is not used, not specially
provided for in this A ct, tw enty-five per centum ad valo
rem ; calomel and other m ercurial m edicinal preparations,
thirty-five per centum ad valorem.
69. Plasters, healing or curative, of all kinds, and court
plaster, thirty-five per centum ad valorem.
70. Preparations used as applications to the hair, mouth,
teeth, or skin, such as cosmetics, dentifrices, pastes, po
mades, powders, and other toilet articles, and articles o f
perfumery, whether in sachets or otherwise, not containing
alcohol or in the m anufacture of which alcohol is not used,
and not specially provided for in this A ct, fifty per centum
ad valorem.
71. Santonin, and all salts thereof containing eigh ty per
centum or over of santonin, one dollar per pound.
So a p :
72. Castile soap, one and one-fourth cents per pound;
fancy, perfumed, and all descriptions of toilet soap, includ
ing so-called m edicinal or m edicated soaps, fifteen cents per
pound; all other soaps not specially provided for in this A ct,
tw enty per centum ad valorem.
Soda :
•
73. Bicarbonate of soda, or supercarbonate of soda, or saleratus, and other alkalies containing fifty per centum or
more of bicarbonate of soda, three-fourths of one cen t per
pound.
74. Bichromate and chromate of soda, tw o cents per pound.
75. Crystal carbonate of soda, or concentrated soda crys
tals, or monohydrate, or sesquiearbonate of soda, threetenths of one cent per pound; chlorate of soda, tw o cents
per pound.
76. Hydrate of, or caustic soda, three-fourths of one cent
per pound; nitrite of soda, tw o and one-half cents per pound;
hyposulphite and sulphite of soda, one-half of one cent per
pound.
77. Sal soda, or soda crystals, not concentrated, two-tenths
of one cent per pound.
THE TAjRIEE ACT.
78. Sodxmsh, tbree-w gW is ofione netrt per pound: arseniate of soils., one and oae-feurth cents per pound.
79. Silicate of soda, -or:other alkaline p licate, one h alf -of
■one cent per pound.
80. Sulphate o f soda, or salt cake, or niter cake, one dollar
and twentr-Bve cents per ten.
■SI. Sea hmms, ten per centum ad valorem.
■82. Sponges, tw en ty p e r centum ad valorem; manufactures
Of sponges, nr o f which sponge is the component material o f
■chief value, not .specially provided fo r in this A c t, forty per
centum ad valorem.
83. Strychnia., or strychnine, anti a ll salts thereof, thirty
cents per oanee.
84. Sulphur..-refined or sublimed, « r flowers of. eight dol
lars?per ton.
85. Sumac, ground, three-te*ths of-one cent per pound.
86. Vanillin, eigh ty cents pec ounce.
s c H E B ix e
«.
EAKTHK. EARTHEStWatH®, AND G LASSW ARE.
B rick jand T tts :
87. Fire-brick, weighing not w ore than ten pounds each,
not glazed, enauMffed, ornamented or decorated i& any man•ner, one dollar and twenty-five cents per ton; glazed, en
ameled, ornamented or decorated, forty-live per centum ad
valorem;;brick. other than fire-brick, not glazed, enameled,
.painted, sitrifled, ornamented or decorated in any manner,
twenty-five per centum ad valorem : i f glazed, enameled,
painted, yrrifted, ovmamented or decorated in any wanner,
forty-five per centum ad valorem.
tfe. Tiles,plain ung&ized, one color, exceedi ng t wo square
inches in size, four cents per square foot; glazed, encaustic,
ceram ic mosaic, v itrife d , seinm triged. flint, spar, em
bossed. enameled, ornamental, hand painted, gold decor
ated, and all other earthenware tiles, valued at not exceed
ing forty cents per square foot, eight cent* per square foot:
exceeding forty cents per square foot, ten cent* per square
foot and twenty-fire per centum ad valorem.
gilded, or otherwise -decorated or ornamented in any. manoner, sixty per centum ad valorem; i f plain w h itea n d w ith
out superadded ornamentation of any kind, fifty-five per
eentnm ad valorem.
96. A ll other china, porcelain, parian, bisque, earthen,
stone and crockery ware, and manufactures thereof, or o f
which the same is the component material o f chief value,
by whatever name known, not specially provided fo r in this
A ct, i f painted, tinted, stained, enameled, printed, gilded or
otherwise decorated or ornamented in any manner, six ty
-per centum ad valorem; i f not ornamented or decorated,
fifty-fcve per centum ad valorem.
97. Articles and wares composed wholly or in chief value
o f earthy or mineral substances, or carbon, not speciallyprovided fo r in this A ct, i f not decorated in any manner, th irtylive per centum ad valorem; if decorated, forty-five per
centum ad valorem.
98. Gas retorts, three dollars each; lava tips for burners,
ten cents per gross and fifteen per centum ad valorem; car
bons for electric lighting, ninety cents per hundred; filter
tubes, forty-five per centum ad valorem; porous carbon pots
for electric batteries, without m etallic connections, tw e n ty
per centum ad valorem.
G lass an d G la s sw a r e ;
99. Plain green or colored, molded or pressed, and flint,
lime, or lead g!a-s bottles, vials, jars, and covered, or un
covered demijohns and carboys, any o f the foregoing, filled or
unftlied, not otherwise specially provided for, and whether
their contents be dutiable or free (except such as contain mer
chandise subject to an ad valorem rate o f duty, or to a rate
o f duty based in whole or in part upon the value thereof,
which shall be dutiable at the rate applicable to their con
tents! shall pay duty as follows: I f holding more than one
pint, one cent per pound; i f holding not more than one pin t
and not less than one-fourth o f a pint, one and one-half
cents per pound; if holding less than one-fourth o f a pint,
fifty cents per gross: Provided, That none o f the above arti
cles shall pay a less rate o f duty titan forty per centum ad
valorem.
109.
Glass bottles, decanters, or other vessels or articles o f
C e m e n t , L im e a n d P l a s t s s :
glass, cut. engraved, painted, colored, stained, silvered,
89. Roman, Portland and other hydraulic cement, in bar gilded, etched, frosted, printed in any manner or otherwise
ornamented, decorated, or ground (except such grinding as
rels, sacks, or other package*, eight cents per one hundred
is necessary for fitting stoppers), and any articles of which
pounds, including w eigh t o f barrel or package; in bulk, such glass is the component material of ch ief value, and
seven cents per one hundred pounds; other cement, twenty
orcelain, opal and other blown glassware; all the foregoing,
lied or unfilled, and whether their contents be dutiable or
per centum ad valorem.
free, sixty per centum ad valorem.
9#. Lim e, five cent* per one hundred pounds, including
101.
Unpolished, cylinder, crown and common window
w eight o f barrel or package.
glass, not exceeding ten by fifteen inches square, one and
91. Plaster rock or gypsum, crude, fifty cents per ton; if three-eights cents per pound; above that, and not exceeding
ground or calcined, two dollars and twenty-five cents per sixteen by twenty-four inches square, one and seven-eighths
cents per pound; above that, and not exceeding twentyton; pearl hardening, for {taper makers' use, tw enty per four by th frtv inches square, tw o and three-eighths cents,
centum ad valorem,
fun- pound; above that, and not exceeding twenty-four by
92. Pumice stone, wholly or partially manufactured, six thirty-six inches square, two and seven-eights cents per
dollars per ton; unmanufactured, fifteen per centum ad pound: above that, and not exceeding thirty b y fo rty
inches square, three and three-eights cents per pound; abovevalorem.
that, and not exceeding forty by sixty inches square, three
and seven-eights cents per pound: above that four and threeC lays or E arths :
93. Clays or earths, unwrongbt or unmanufactured, not eighths cents per pound : Provided, That unpolished cylin
der, crown and common window glass, imported in boxes,
specially provided for in this A ct, one dollar per ton; wrought shall contain fifty square feet, as nearly as sizes w ill permit,
or manufactured, not specially provided for in this A ct, two and the duty shall be computed thereon according to th e
dollars per ton; china clay or kaolin, tw o dollars and fifty actual weight o f glass.
102.
Cylinder and crown glass, polished, not exceeding
cents per ton; limestone rock asphalt containing not more
sixteen bv twenty-four inches square, four cents per sfquare
than fifteen per centum o f bitumen, fifty cents per ton; as- foot; above that, and not exceeding twenty-four by th irty
phaltum and bitumen, not specially provided for in this A ct, inches square, six cents per square foot; above that.* and not
crude, I f not dried, or otherwise advanced in any manner, exceeding twenty four by sixty inches square, fifteen cents
one dollar and fifty cents per ton; if dried or otherwise ad p:r square foot; above that, tw enty cents per square foot.
103.
Fluted, rolled, ribbed, or rough plate glass, or the
vanced in any manner, three dollars per ton: bauxite, or same containing a wire netting within itself, riot including
beanxite, crude, not refined or otherwise advanced in con crown, cylinder, or common window glass, not exceeding
dition from its natural state, one dollar per ton; fullers’ sixteen by twenty-four inches square, three-fourths of one
cent tier square foot; above that, and not exceeding twentyearth, unwrought and unmanufactured, one dollar and fifty four by thirty inches square, one and one-fourth cents per
cents per ton; wrought, or manufactured, three dollars per square foot: all above that, one and three-fourths cents per
ton.
square foot: and all fluted, rolled, ribbed, or rough plate
glass, weighing over one hundred pounds per one hundred
E arthen-ware and China :
square feet, shall pay an additional duty on the excess at
94. Common yellow, brown, or gray earthenware, plain, the same rates herein imposed; Provided, That all o f the
embossed, or salt-glazed common stoneware and crucibles, above plate glass, when ground, smoothed, or otherwise
all the foregoing not decorated in any manner, twenty-five obscured, shall be subject to the same rate o f duty as cast
polished plate glass unsilvered.
per centum ad valorem; Rockingham earthenware not decor
104.
Cast polished plate glass, finished or unfinished and
ated. forty per centum ad valorem.
unsilvered, not exceeding sixteen by twenty-four inches
95. China, porcelain, parian, bisque, earthen, stone and square, eight cents tier square foot; above that, and not ex
crockery ware, including clock cases with or without move ceeding twenty-four by th irty inches square, ten cents per
square foot; above that, and not exceeding twenty-four by
ments, plaques, ornaments, toys, toy tea sets, charms, vases sixty inches square, twenty-two and one-half cents per
and statuettes, {tainted, tinted, stained, enameled, printed, square foot; all above that, thirty-five cents per square foot.
f
6
THE TARIFF ACT.
on account of moisture w hich m ay be chem ically or physic
ally combined therew ith ; basic slag, ground or unground,
one dollar per ton.
122. Iron in pigs, iron kentledge, spielgeleisen, ferroman
ganese, ferro silicon, wrought and cast scrap iron, and scrap
steel, four dollars per ton ; but nothing shall be deemed
scrap iron or scrap steel except waste or refuse iron or steel
fit only to be re-manufactured.
123. Bar iron, square iron, rolled or hammered, compris
ing flats not less than one inch wide nor less than threeeighths of one inch thick, round iron not less than sevensixteenths of one inch in diam eter, six-tenths of one cent
per pound.
124. Round iron, in coils or rods, less than seven-six
teenths of one inch in diameter, and bars or shapes of rolled
or hammered iron, not specially provided for in this A ct,
eight-tenths of one cent per pound: Provided, That all iron
in slabs, blooms, loops or other forms less finished than iron
in bars, and more advanced than pig iron, except castings,
shall be subject to a duty of five-tenths of one cent per
pound: Provided further, That all iron bars, blooms, billets,
or sizes or shapes of any kind in the m anufacture of w hich
charcoal is used as fuel, shall be subject to a duty of tw elve
dollars per ton.
125. Beams, girders, joists, angles, channels, car-truck
channels, T T, columns and posts or parts or sections of
columns and posts, deck and bulb beams, and building
forms, together w ith all other structural shapes of iron or
steel, whether plain or punched, or fitted for use, five-tenths
of one cent per pound.
126 Boiler or other plate iron or steel, except crucible
plate steel and saw plates hereinafter provided for, not
thinner than number ten wire gauge, sheared or unsheared,
and skelp iron or steel sheared or rolled in grooves, valued
at one cent per pound or less, five-tenths of one cent per
pound; valued above one cent and not above tw o cents per
pound, six-tenths of one cent per pound; valued above two
cents and not above four cents per pound, one cent per
pound; valued at over four cents per pound, tw enty-five per
centum ad valorem: Provided, That all sheets or plates of
iron or steel thinner than number ten w ire gauge shall pay
duty as iron or steel sheets.
127. Iron or steel anchors or parts thereof, one and onehalf cents per pound; forgings of iron or steel, or of com
bined iron and steel, of w hatever shape or w hatever degree
or stage of m anufacture, not specially provided for in this
Act, thirty-five per centum ad valorem; anti-friction, ball
forgings of iron or steel, or of combined iron and steel,
forty-five per centum ad valorem.
128. Hoop, band, or scroll iron or steel, not otherwise pro
vided for in this A ct, valued at three cents per pound or
less, eight inches or less in width, and less than three-eighths
of one inch thick and not thinner than number ten wire
gauge, five-tenths of one cent per pound; thinner than num
ber ten wire gauge and not thinner than number tw en ty
wire gauge, six-tenths of one cent per pound; thinner than
number tw en ty wire gauge, eight-tenths of one cent per
pound: Provided, That barrel hoops of iron or steel, and
hoop or band iron or hoop or band steel flared, splayed or
punched, w ith or w ithout buckles or fastenings, shall pay
one-tenth of one cent per pound more duty than that im
posed on the hoop or band iron or steel from w hich th ey are
made; steel bands or strips, untempered, suitable for m ak
ing band saws, three cents per pound and tw en ty per centum
ad valorem; if tempered, or tempered and polished, six cents
per pound and tw en ty per centum ad valorem.
129. Hoop or band iron, or hoop or band steel, cut to
lengths, or w holly or partly m anufactured into hoops or ties,
coated or not coated w ith paint or any other preparation,
w ith or w ithout buckles or fastenings, for baling cotton or
any other commodity, five-tenths of one cent per pound.
130. R ailw ay bars, made of iron or steel, and. railw ay bars
made in part of steel, T rails, and punched iron or steel flat
rails, seven-twentieths of one cent per pound; railw ay fish
plates or splice-bars, made of iron or steel, four-tenths of
one cent per pound.
131. Sheets of iron or steel, common or black, of w h at
ever dimensions, and skelp iron or steel, valued at three
cents per pound or less, thinner than number ten and not
thinner than number tw en ty wire gauge, seven-tenths of
one cent per pound; thinner than number tw en ty wire
gauge and not thinner than number tw enty-five w ire gauge
eight-tenths of one cent per pound; thinner than number
tw enty-five wire gauge and not thinner than number thirtytwo wire gauge, one and one-tenth cents per pound; thinner
than number thirty-tw o wire gauge, one and two-tenths
cents per pound; corrugated or crimped, one and one-tenth
cents per pound: Provided, That a ll sheets of common or
black iron or steel not thinner than number ten wire gauge
shall pay duty as plate iron or plate steel.
132. A ll iron or steel sheets or plates, and all hoop, band,
or scroll iron or steel, excepting w hat are known commer
cially as tin plates, terne plates, and taggers tin, and here
inafter provided for, when galvanized or coated w ith zinc,
S C H E D U L E C.
spelter, or other metals, or any alloy of those metals, shali
pay two-tenths of one cent per pound more duty than if the
M ETALS AN D M ANU FACTU R E S OF,
same was not so galvanized or coated.
12 1 .
Iron ore, including manganiferous iron ore, and tl
133. Sheets of iron or steel, polished, planished, or glanced,
dross or residuum from burnt pyrites, forty cents per to
by whatever name designated, tw o cents per pound: Pro
Provided That in levying and collecting the duty on ir<
vided, That plates or sheets of iron or steel, by whatever
ore no deduction shall be made from the weight of the o
name designated, other than the polished, planished, or
105. Cast polished plate glass, silvered, cylinder and crown
glass, silvered, and looking-glass plates, exceeding in size
one hundred and forty-four square inches and not exceeding
sixteen by twenty-four inches square, eleven cents per
square foot; above that, and not exceeding twenty-four by
thirty inches square, thirteen cents per square foot; above
that, and not exceeding twenty-four by sixty inches square,
twenty-five cents per square foot; all above that, thirtyeight cents per square foot.
106. But no looking-glass plates or plate glass, silvered,
when framed, shall pay a less rate of duty than that imposed
upon similar glass.of like description not framed, but shall
pay in addition thereto upon such frames the rate of duty
applicable thereto when imported separate.
107. Cast polished plate glass, silvered or unsilvered, and
cylinder, crown, or common window glass, silvered or unsilvered, when bent, ground, obscured, frosted, sanded, en
ameled, beveled, etched, embossed, engraved, flashed,
stained, colored, painted, or otherwise ornamented or deco
rated, shall be subject to a duty of five per centum ad valo
rem in addition to the rates otherwise chargeable thereon.
108. Spectacles, eyeglasses, and goggles, and frames for
the same, or parts thereof, finished or unfinished, valued at
not over forty cents per dozen, tw enty cents per dozen and
fifteen per centum ad valorem; valued at over forty cents
per dozen and not over one dollar and fifty cents per dozen,
forty-five cents per dozen and tw enty per centum ad val
orem; valued at over one dollar and fifty cents per dozen,
fifty per centum ad valorem.
109. Lenses of glass or pebble, ground and polished to a
spherical, cylindrical, or prismatic form, and ground and
polished piano or coquill glasses, w holly or partly m anufac
tured, w ith the edges unground, forty-five per centum ad
valorem; if w ith their edges ground or beveled ten cents
per dozen pairs and forty-five per centum ad valorem.
110. Strips of glass, not more than three inches wide,
ground or polished on one or both sides to a cylindrical or
prismatic form, and glass slides for m agic lanterns, forty-five
per centum ad valorem.
111. Opera and field glasses, telescopes, microscopes, pho
tographic and projecting lenses and optical instruments,
and frames or mountings for the same; all the foregoing
not specially provided for in this A ct, forty-five per centum
ad valorem.
112. Stained or painted glass windows, or parts thereof,
and all mirrors, not exceeding in size one hundred and
forty-four square inches, w ith or w ithout frames or cases,
and all glass or manufactures of glass or paste, or of which
glass or paste is the component m aterial of chief value, not
specially provided for in this A ct, forty-five per centum ad
valorem.
113. Fusible enamel, twenty-five per c e n tu u ad valorem.
Marble and Stone, and Manufactures of :
114. Marble in block, rough or squared only, sixty-five
cents per cubic foot; onyx in block, rough or squared, one
dollar and fifty cents per cubic foot; marble or onyx, sawed
or dressed, over two inches in thickness, one dollar and ten
cents per cubic foot; slabs or paving tiles of marble or onyx,
containing not less than four superficial inches, if not more
than one inch in thickness, tw elve cents per superficial foot;
if more than one inch and not more than one and one-half
inches in thickness, fifteen cents per superficial foot; if more
than one and one-half inches and not more than two inches
in thickness, eighteen cents per superficial foot; if rubbed
in whole or in part, three cents per superficial foot in addi
tion: mosaic oubes of marble, onyx, or stone, not exceeding
tw o cubic inches in size, if loose, one cent per pound and
tw en ty per centum ad valorem; if attached to paper or other
material, tw enty cents per superficial foot and thirty-five
per centum ad valorem.
115. Manufactures of agate, alabaster, chalcedony, chrys
olite, coral, cornelian, garnet, jasper, jet, m alachite, marble,
onyx, rock crystal, or spar, including clock cases w ith or
without movements, not specially provided for in this Act,
fifty* per centum ad valorem.
Stone—
116. Burr stones, m anufactured or bound up into m ill
stones, fifteen per centum ad valorem.
117. Freestone, granite, sandstone, limestone and other
building or monumental stone, except marble and onyx, un
manufactured or undressed, not specially provided for in
this A ct, tw elve cents per cubic foot.
118. Freestone, granite, sandstone, limestone and other
building or monumental stone, except marble and onyx, not
specially provided for in this A ct, hewn, dressed or polished,
fifty per centum ad valorem.
119. Grindstones, finished or unfinished, one dollar and
seventy-five cents per ton.
Slate—
120. Slates, slate chimney pieces, mantels, slabs for tables,
roofing slates, and all other manufactures of slate, not
specially provided for in this A ct, tw enty per centum ad
valorem.
THE TAEIFF ACT.
glanced herein provided for, which have been pickled or
cleaned by acid, or by any other m aterial or process, or
which are cold-rolled, smoothed only, not polished, shall pay
two-tenths o f one cent per potmd more duty than the cor
responding gauges o f common or black sheet iron or steel.
134. Sheets or plates o f iron or steel, or taggers iron or
steel, coated with tin or lead, or with a mixture o f which
these metals, or either o f them, is a component part, by the
dipping or any other process, and com m ercially known as
tin plates, terne plates, and taggers tin, one and one-half
cents per pound.
135. Steel ingots, cogged ingots, blooms and slabs, by
whatever process made: die blocks or blanks; billets and
bars and tapered or beveled bars; m ill shafting; pressed,
sheared or stamped shapes; saw plates, wholly or partially
m anufactured; hammer molds or swaged steel; gun-barrel
molds not in bars; alloys used as substitutes for steel in the
manufacture o f tools;' all descriptions and shapes o f dry
sand, loam, or iron-moided steel castings; sheets and plates
and steel in all forms and shapes not specially provided for
in this Act, all o f the above valued at one cent per pound or
less, three-tenthsof one cent per pound; valued above one
cent and not above one and four-tenths cents per pound,
four-tenths o f one cent per pound; valued above one and
four-tenths cents and not above one and eight-tenths cents
per pound, six-tenths o f one cent per pound; valued above
one and eight-tenths cents and not Above tw o and two-tenths
cents per pound, seven-tenths o f one cent per pound; valued
above two and two-tenths cents and not above three cents
per pound, nine-tenths o f one cent per pound; valued above
three cents per pound and not above four cents per pound,
one and two-tenths cents per pound; valued above four cents
and not above seven cents per pound, one and three-tenths
cents per pound; valued above seven cents and not above
te • ce ts per pound, tw o cents per pound; valued above ten
cents and not above thirteen cents per pound, tw o and fourtenths cents per pound; valued above thirteen cents and not
above sixteen cents per pound, tw o and eight-tenths cents
per pound; valued above sixteen cents per pound, four and
seven-tenths cents per pound.
W
ir e
:
136. W ire rods: Ri vet, screw, fence, and other iron or steel
w ire rods, whether round, oval, flat, or square, or in any
other shape, and nail rods, in coils or otherwise, valued at
four cents or less per pound, four-tenths o f one cent per
pound; valued over four cents per pound, three-fourths of
one cent per pound: Provided, That all round iron or steel
rods smaller than number six wire gauge shall be classed
and dutiable as wire: Provided further. That ail iron or
steel wire rods which have been tempered or treated in any
manner or partly manufactured shall pay an additional
duty o f one-half o f one cent per pound.
137. Round iron or steel wire, not smaller than number
thirteen wire gauge, one and one-fourth cents per pound;
smaller than number thirteen and not smaller than number
sixteen wire gauge, one and one-half cents per pound; small
er than number sixteen wire gauge, tw o cents per pound: Pro
vided, That all the foregoing valued at more than four cents
per pound shall pay forty per centum ad valorem. Iron or steel
or other wire not specially provided for in this A ct, includ
ing such as is commonly known as hat wire, or bonnet wire,
crinoline wire, corset wire, needle wire, piano wire, clock
wire and watch wire, whether flat or otherwise, and corset
clasps, corset steels and dress steels and sheet steel in strips,
twenty-five one-thousandths o f an inch thick or thinner,
any o f the foregoing, whether uncovered or covered with
cotton, silk, metal or other material, valued at more than
four cento per pound, forty-five per centum ad valorem:
Provided, That articles manufactured from iron, steel,
brass or copper wire shall pay the rate o f duty imposed
upon the wire used in the manufacture o f such articles, and
in addition thereto one and one-fourth cents per pound, ex
cept that wire rope and wire strand shall pay the maximum
rate o f duty which would be imposed upon any wire used in
the manufacture thereof, and in addition thereto one cent
per pound; and on iron or steel wire coated with zinc, tin or
any other metal, two-tenths o f one cent per pound in addi
tion to the rate imposed on the wire from which it is made.
O b x b r * x. P r o v i s i o n s ,
138. Mo allowance or reduction o f duties for partial loss or
damage in consequence o f rust or o f discoloration shall be
made upon any description o f iron or steel, or upon any ar
ticle wholly or partly manufactured o f iron or steel, or upon
any manufacture of iron or steel.
139. A ll metal produced from iron or its ores, which is cast
and malleable, o f whatever description or form, w ithout re
gard to the percentage o f carbon contained therein, whether
produced by cementation, or converted, cast, or made from
iron or its ores, by the crucible, Bessemer, Ciapp-Griftith,
pneumatic, Thomas-Oilchrist, basic, Siemens-Mart in , or open
hearth process, or by the equivalent o f either, or by a com
bination o f tw o or more o f the processes, or their equiva
lents, or by any fusion or other process which produces from
iron or its ores a metal either granular or fibrous in struc
ture, which is oast and malleable, excepting what is known
as malleable iron castings, shall be classed and denominated
as steel.
140. Mo article not specially provided fo r in this A ct,
which is wholly or partly manufactured from tin plate, terne
plate, or the sheet, plate, hoop, band, or scroll iron or steel
•7
herein provided for, or o f which such tin plate, terne plate,
sheet, plate, hoop, band, or scroll iron or steel shall be the
material o f chief value, shall pay a lower rate o f duty than
that imposed on the tin plate, terne plate, or sheet,*plate,
hoop, band, or scroll iron or steel from which it is made, or
of which it shall be the component, thereof of chief value,
141.
On all iron or steel bars or rods o f whatever shape or
section which are cold rolled, cold drawn, cold hammered,
or polished in any way in addition to the ordinary process of
hot rolling or hammering, there shall be paid one-fourth of
one cent per pound in addition to the rates provided in this
A c t on bars or rods of whatever section or shape which are
hot rolled; and on all strips, plates, or sheets of iron or steel
o f whatever shape, other than the polished, planished, or
glanced sheet iron or sheet steel hereinbefore provided for,
which are cold rolled, cold hammered, blued, brightened,
tempered, or polished by any process to such perfected sur
face finish or polish better than the grade o f cold rolled,
smoothed only, hereinbefore provided for, there shall be paid
one cent per pound in addition to the rates provided in this
A ct upon plates, strips, or sheets o f iron or steel o f common
or black finish; and on steel circular saw plates there shall
be paid one-half o f one cent per pound in addition to the
rate provided in this A ct for steel saw plates.
M A N V F A C Ttm E S OF IKON' A S 0 STEEL.
143. Anvils o f iron or steel, or o f iron and steel combined,
by whatever process made, or in whatever stage o f manu
facture, one and seven-eighths cents per pound.'
143. Axles, or parts thereof, axle bars, axle blanks, or
forgings for axles, whether o f iron or steel, without refer
ence to the stage or state o f manufacture, valued at not
more tlxan six cents per pound, onecent per pound: Provided,
That when iron or steel axles are imported fitted in wheel's,
or parts o f wheels, o f iron or steel, they shall be dutiable at
the same rate as the wheels in which they are fitted.
144. Blacksmiths’ hammers and sledges, track tools,
wedges and crowbars, whether o f iron or steel, one and onehalf cents per pound.
!43. Bolts, with or without threads or nuts, or bolt blanks,
and finished hinges or hinge blanks,whether o f iron or steel,
one and one-half cents per pound.
146. Card-clothing manufactured from tempered steel
wire, forty-five cents per square foot; all other, tw en ty cents
per square foot.
147. Cast-iron pipe o f every description, four-tenths o f one
cent per pound.
148. Cast-iron vessels, plates, stove-plates, andirons, sad
irons, tailors' irons, hatters' irons, and castings o f iron, not
specially provided for in this A ct, eight-tenths o f one cent
per pound.
149. Castings o f malleable iron not specially provided for
in this A ct, nine-tenths o f one cent per pound.
150. Cast holiow-ware, coated, glazed, or tinned, tw o cents
per pound.
151. Chain or chains o f all kinds, made o f iron or steel,
not less than three-fourths o f one inch in diameter, one and
one-eighth cento per pound; less than three-fourths o f one
inch and not less than three-eighths o f one inch in diameter,
one and three-eighths cents per pound; less than threeeighths o f one inch in diameter and not less than five-six
teenths o f one inch in diameter, one and seven-eighths cents
per pouni; less than five-sixteenths o f one inch in diameter,
three cents per pound; but no chain or chains of any de
scription shall pay a lower rate of duty than forty-five per
centum ad valorem.
103. Lap welded, butt welded, seamed, or jointed iron or
steel boiler tubes, pities, flues, or stays, not thinner than
number sixteen wire gauge, tw o cents per pound; welded
cylindrical furnaces, made from plate metal, two and onehalf cents per pound; all other iron or steel tubes, finished,
not s o c ia lly provided for in this Act, thirty-five per centum
ad valorem"
Cu tle r y :
153.
Penknives or pocketknives, clasp knives, pruning
knives and budding knives o f all kinds, or parts thereof,
and erasers or manicure knives, or parts thereof, wholly or
partly manufactured, valued at not more than forty cents
per dozen, forty per centum ad valorem; valued at more
than forty cents per dozen and not exceeding fifty cents per
dozen, one cent per piece and fo rty per centum ad valorem;
valued at more than fifty cents p :r dozen and not exceed
ing one dollar and twenty-five cents per dozen, five cents
per piece and forty per centum ad valorem; valued at more
than one dollar aiid twenty-five cents per dozen and not ex
ceeding three dollars per dozen, ten cents per piece and
forty per centum ad valorem; valued at more than three
dollars per dozen, tw en ty cento per piece and forty per
centum ad valorem: Provided, That blades, handles or
other parts o f either or any o f the foregoing articles, im
ported in any other manner than assembled in finished
knives or erasers, shall be subject to no less rate of duty
than herein provided for penknives, pocketknives, clasp
knives, pruning knives, manicure knives and erasers valued
at more than fifty and not more than one dollar and fifty
cents per dozen. Razors and razor blades, finished or un
finished, valued at less than one dollar and fifty cents per
dozen, fifty cents per dozen and fifteen per centum ad val
orem; valued at one dollar and fifty cents per dozen and
less than three dollars per dozen, one dollar per dozen and
fifteen per centum ad valorem; valued at three dollars per
8
THE TAEIPF ACT.
dozen or more, one dollar and seventy-five cents per dozen
and tw enty per centum ad valorem. Scissors and shears,
and blades for the same, finished or unfinished, valued at
not more than fifty cents per dozen, fifteen cents per dozen
and fifteen per centum atl valorem; valued at more than
fifty cents and not more than one dollar and seventy-five
cents per dozen, fifty cents per dozen and fifteen per
centum ad valorem; valued at more than one dollar and
seventy-five cents per dozen, seventy-five cents per dozen
and twenty-five per centum ad valorem.
154. Swords, sword-blades and side-arms, thirty-five per
centum ad valorem.
155. Table, butchers’, carving, cooks’, hunting, kitchen,
bread, butter, vegetable, fruit, cheese, plumbers’, painters’,
palette, artists’, and shoe knives, forks and steels, finished
or unfinished, w ith handles of mother-of-pearl, shell or ivory,
sixteen cents each; w ith handles of deer horn, tw elve cents
each; w ith handles of hard rubber, solid bone, celluloid or
any pyroxyline m aterial, five cents each; w ith handles of
any other material than those above mentioned, one and
one-half cents e a c h ; and in addition, on all the above
articles, fifteen per centum ad valorem: Provided, That
none of the above-named articles shall pay a less rate of
duty than forty-five per centum ad valorem.
156 Files, file-blanks, rasps, and floats, of all cuts and
kinds, two and one-half inches in length and under, thirty
cents per dozen; over two and one-half inches in length and
not over four and one-half inches, fifty cents per dozen; over
four and one-half inches in length and under seven inches,
seventy-five cents per dozen; seven inches in length and
over, one dollar per dozen.
F irearms :
157. Muskets, muzzle-loading shotguns, rifles, and parts
thereof, twenty-five per centum ad valorem.
158. Double-barreled, sporting, breech-loading shotguns,
combination shotguns and rifles, valued at not more than
five dollars, one dollar and fifty cents each and in addition
thereto fifteen per centum ad valorem; valued at more than
five dollars and not more than ten dollars, four dollars each
and in addition thereto fifteen per centum ad valorem each;
valued at more than ten dollars, six dollars each; double
barrels for sporting breech loading shotguns and rifles fur
ther advanced in m anufacture than rough bored only, three
dollars each; stocks for double-barreled sporting breech-load
ing shotguns and rifles w holly or partially manufactured,
three dollars each; and in addition thereto on all such guns
and rifles, valued at more than ten dollars each, and on such
stocks and barrels, thirty-five per centum ad valorem; on
a ll other parts of such guns or rifles, and fittings for such
stocks or barrels, finished or unfinished, fifty per centum ad
valorem : Provided, That all double-barrel sporting breechloading shotguns and rifles imported w ithout a lock or locks
or other fittings shall be subject to a duty of six dollarseach
and thirty-five per centum ad valorem; single-barreled
breech-loading shotguns, or parts thereof, except as other
wise specially provided for in this A ct, one dollar each and
thirty-five per centum ad valorem. Revolving pistols or
parts thereof, seventy-five cents each and twenty-five per
centum ad valorem.
159. Sheets, plates, wares, or articles of iron, steel, or other
metal, enameled or glazed w ith vitreous glasses, forty per
centum ad valorem.
169. Screws, commonly called wood screws, made of iron
or steel, more than two inches in length, four cents per
pound; over one inch and not more than two inches in
length, six cents per pound; over one-half inch and not
more than one inch in length, eight and one-half cents per
pound; one-lialf inch and less in length, tw elve cents per
pound.
170. Umbrella and parasol ribs and stretchers, composed
in chief value of iron, steel, or other metal, in frames or
otherwise, fifty per centum ad valorem.
171. W heels for railw ay purposes, or parts thereof, m ade
of iron or steel, and steel-tired wheels for railw ay purposes,
whether w holly or partly finished, and iron or steel locomo
tive, car, or other railw ay tires or parts thereof, wholly or
partly m anufactured, one and one-half cents per pound; and
ingots, cogged ingots, blooms, or blanks for the same w ith
out regard to the degree of m anufacture, one and one-fourth
cents per pound: Provided, That when wheels for railw ay
purposes, or parts thereof, of iron or steel, are imported w ith
iron or steel axles fitted in them, the wheels and axles to
gether shall be dutiable at the same rate as is provided for
the wheels when imported separately.
M is c e l l a n e o u s M e t a l s
and
M an u factures
of.
172. Alum inum, and alloys of any kind in w hich alum i
num is the component m aterial of chief value in crude form,
eight cents per pound; in plates, sheets, bars and rods, th ir
teen cents per pound.
173. Antim ony, as regulus or m etal, three-fourths of one
cent per pound.
174. Argentine, albata, or German silver, unm anufactured,
twenty-five per centum ad valorem.
175. Bronze powder, tw elve cents per pound; bronze or
Dutch-metal or aluminum, in leaf, six cents per package of
one hundred leaves.
176. Copper in rolled plates, called braziers’ copper, sheets,
rods, pipes, and copper bottoms, tw o and one-half cents per
pound ; sheathing or yellow m etal of w hich copper is the
compo e c t m aterial of chief value, and not composed w holly
or in part of iron ungalvanized, tw o cents per pound.
Gold and Silv er :
177. Gold leaf, one dollar and seventy-five cents per p a c k
age of five hundred leaves.
178. Silver leaf, seventy-five cents per package of five
hundred leaves.
179. Tinsel wire, lame or lahn, made w holly or in chief
value of gold, silver or other m etal, five cents per pound;
bullions and m etal threads, made w holly or in chief value
of tinsel wire, lame or lahn, five cents per pound and thirtyfive per centum ad valorem; laces, embroideries, braids,
galloons, trim m ings or other articles, made w holly or in
chief value of tinsel wire, lame or lahn, bullions or m etal
threads, sixty per centum ad valorem.
180. Hooks and eyes, m etallic, whether loose, carded or
otherwise, including w eight of cards, cartons, and imme
diate wrappings and labels, five and one-half cents per pound
and fifteen per centum ad valorem.
L ead :
181. Lead-bearing ore of all kinds, one and onehalf cents per pouDd on the lead contained th e re in :
Provided, That on all importations of lead-bearing
ores the duties shall be estimated at the port of
N a ils , Spikes , T acks and N eedles :
entry, and a bond given in double the amount of
160. Cut nails and cut spikes of iron or steel, six-tenths of such estimated duties for the transportation of the ores
one cent per pound.
by common carriers bonded for the transportation of ap
161. Horseshoe nails, hob nails, and all other wrought iron praised or unappraised merchandise to properly equipped
or steel nails not specially provided for in this A ct, two and sampling or sm elting establishments, w hether designated as
one fourth cents per pound.
bonded warehouses or otherwise. On the arrival of the ores
168.
W ire nails made of wrought iron or steel, not lessat such establishments they shall be sampled according to
than one inch in length and not lighter than number six commercial methods under the supervision of Government
teen wire gauge, one-half of one cent per pound; less than officers, who shall be stationed at such establishments, and
one inch in length and lighter than number sixteen wire who shall submit the samples thus obtained to a Governgauge, one cent per pound.
ment assayer, designated by the Secretary of the Treasury,
163 Spikes, nuts, and washers, and horse, mule, or ox who shall make a proper assay of the sample and report the
shoes, of wrought iron or steel, one cent per pound.
result to the proper customs officers, and the import entries
164. Cut tacks, brads, or sprigs, not exceeding sixteen shall be liquidated thereon, except in case of ores that shall
ounces to the thousand, one and one-fourth cents per thou be removed to a bonded warehouse to be refined for export
sand; exceeding sixteen ounces to the thousand, one and ation as provided by law . And the Secretary of the Treas
one-half cents per pound.
ury is authorized to make all necessary regulations to en
165. Needles for knitting or sewing machines, including force the provisions of this paragraph.
182. Lead dross, lead bullion or base bullion, lead in pigs
latch needles, one dollar per thousand and twenty-five per
centum ad valorem; crochet needles and tape needles, knit and bars, lead in any form not specially provided for in this
tin g and all other needles, not specially provided for in this A ct, old refuse lead run into blocks and bars, and old scrap
A ct, and bodkins of metal, tw enty-five per centum ad valo lead fit only to be re-manufactured; all the foregoing, two
rem.
and one-eighth cents per pound; lead in sheets, pipe, shot,
glaziers’ lead and lead wire, tw o and one-half cents per
Plates:
166. Steel plates engraved, stereotype plates, electrotype pound.
183. Metallic m ineral substances in a crude state, and
plates, and plates of other materials, engraved or litho metals unwrought, not specially provided for in this A c t,
graphed, for printing, twenty-five per centum ad valorem.
tw enty per centum ad valorem; monazite sand and thorite,
167. Rivets of iron or steel, tw o cents per pound.
six cents per pound.
Sa w s :
184. Mica, unm anufactured, or rough trimmed only, six
168. Crosscut saws, six cents per linear foot; m ill saws, ten cents per pound and tw en ty per centum ad valorem; m ica,
cents per linear foot; pit, and drag saws, eight cents per cut or trimmed, tw elve cents per pound and tw enty per
linear foot; circular saws, twenty-five per centum ad val centum ad valorem.
185. Nickel, nickel oxide, alloy of any kind in w hich nickel
orem; steel band saws, finished or further advanced than
tempered and polished, ten cents per pound and tw enty per is a component m aterial of chief value, in pigs, ingots, bars
centum ad valorem; hand, back, and all other saws, not or sheets, six cents per pound.
specially provided for in this A ct, th irty per centum ad
186. Pens, m etallic, except gold pens, tw elve cents per
valorem.
gross.
THE TARIFF ACT.
1ST. Penholder tips, penholders or parts thereof, and gold
pens, twenty-five per centum ad valorem.
188. Pins with solid heads, without ornamentation, in
cluding hair, safety, hat, bonnet, and shawl pins; anv o f the
foregoing composed wholly o f brass, copper, iron, steel, or
other base metal, not plated, and not commonly known as
jew elry, thirty-fire per centum ad valorem.
189. Quicksilver, seven cents per pound. The flasks, bot
tles, or other vessels in which quicksilver is imported shall
be subject to the same rate o f duty as they would he sub
jected to if imported empty.
19*1. Type metal, one and one-half cents per pound fo r the
lead contained therein; new types, twenty-five per centum
ad valorem.
191. W atch movements, whether imported in cases or not,
if having not more than seven jew els,thirty-five cents each;
if having more than seven jewels and not more than eleven
jewels, fifty cents each; i f having more than eleven jewels
and not more than fifteen jewels, seventy-five cants each; if
having more than fifteen jewels and not more than seven
teen jewels, one dollar and twenty-five cents each; i f having
more than seventeen jewels, three dollars each, and in ad
dition thereto, on all the foregoing, twenty-five per centum
ad valorem; watch cases an l parts o f watches, including
watch dials, chronometers, box or ship, and parts thereof,
clocks and parts thereof, not otherwise provided for in this
A ct, whether separately packed or otherwise, not composed
wholly or in part o f china, porcelain, parian, bisque or earth
enware, forty per centum ad valorem; all jew els for use in
the manufacture of watches or clocks, ten per centum ad
valorem.
192. Zinc in blocks or pigs, one and one-half cents per
pound; in sheets, two cents per pound; old and worn-out, fit
only to be re-manufactured, one cent per pound.
19-1. Articles or wares not specially provided for in this
A ct, composed wholly or in part o f iron, steel, lead, copper,
nickel, pewter, zinc, gold, surer, platinum, aluminum or
other metal, and whether partly or wholly manufactured,
forty-five per centum ad valorem.
S tH K D C t,E » .
WOOD AN D M ANU FACTURES OF.
9
exported as orange and lemon box shooks, may be re-imported
in completed form, filled w ith oranges and lemons, by the
payment of duty at one-half the rate imposed on similar
boxes of entirely foreign grow th and manufacture.
206. Chair cane or reeds, wrought or manufactured from
rattans or reeds, ten per centum ad valorem; osier or w illow
prepared for basket makers’ use, tw en ty per centum ad va
lorem: manufactures o f osier or w illow , forty per centum
ad valorem.
207. Toothpicks o f wood or other vegetable substance, tw o
cents per one thousand and fifteen per centum ad valorem;
butchers’ and packers' skewers o f wood fo rty cents per thou
sand.
208. House or cabinet furniture, o f wood, wholly or partly
finished, and manufact ures of wood, or o f which wood is
the component m aterial o f chief value, not specially pro
vided for in this A ct, thirty-five per centum ad valorem.
S C H E D U L E E.
SUGAR, MOLASSES, A N D M ANU FACTU R E S OF.
309. Sugars not above number sixteen Dutch standard in
color, tank bottoms, sirups of cane juice, melada, concen
trated melada, concrete and concentrated molasses, testing
by the polariseope not above seventy-five degrees, ninetylive one-hundredths o f one cent per pound, and fo r every ad
ditional degree shown by the polariseopie tost, thirty-five
one-thousandths of one cent per pound additional, and frac
tions o f a degree in proportion; and on sugar above number
sixteen Dutch standard in color, and on all sugar which has
gone through a process o f refining, one cent and ninety-five
one-hundredths o f one cent per pound; molasses testing
above forty degrees and not above fifty-six degrees, three
cents per gallon; testing fifty-six degrees and above, six
cents per gallon; sugar draining* and sugar sweepings shall
be subject to duty as molasses or sugar, as the case may bo,
according to polariseopie test : Provided, That nothing
herein contained stall be so construed as to abrogate or in
any manner impair or affect the provisions of the treaty of
commercial reciprocity concluded between the United States
and the K in g of the Hawaiian Islands on the thirtieth day of
January, eighteen hundred and seventy-five, or the provis
ions of any A c t o f Congress heretofore passed for the execu
tion o f the same.
219. Maple sugar and maple sirup, four cents per pound;
glucose, or grape sugar, one and one-half cents per pound;
m gar cane in its natural state, or unmanufactured, tw en ty
per centum ad valorem.
311, Saccharine, one dollar and fifty cents per pound and
ten per centum ad valorem.
212. Sugar candy and all confectionery not specially pro
vided for in this Act, valued at fifteen cents per pound or
less, and on sugars a fter being refined, when tinctured, colored or in any way adulterated, four cents per pound and
fifteen per centum ad valorem; valued at more than fifteen
cents tier pound, fifty per centum ad valorem. The weight
and the value o f the immediate coverings, other than the
outer packing «•;»-.* or other covering, shall be included in
the dutiable weight and the value o f the merchandise.
194. Timber hewn, sided or squared (not less than eight
inches square), and Fauna tim ber used for spars or in build
ing wharves, one cent per cubic foot.
i9.'5. -Sawed boards, planks, deals, and other lumber o f
white wood, sycamore, and bass-wood, one dollar per thou
sand feet board measure; sawed lumber, not specially pro
vided for in this Act, two dollars per thousand feet board
measure: but when lumber o f any sort Is planed or finished,
in addition to the rates herein provided, there shall be levied
ami paid for each side so planed or finished fifty cents per
thousand feet board measure; and if planed on one side and
tongned and grooved, one dollar per thousand feet board
measure; and if planed on tw o shies and tongue-1 and
grooved, one dollar and fifty cents per thousand feet board
measure: and in estimating board measure under thisschedule no deduction shall be made on board measure on account
o f planing, tongueing and grooving: Provided, That if any
country or dependency shall impose an export duty upon
SCHEDULE V .
saw logs, round, unmanufactured timber, stave bolts,
TOBACCO A N D M ANU FACTURES OF.
shingle bolts, or heading bolts, exported to the United States,
218. Wrapper tobacco, and filler tobacco when m ixed or
or a discriminating charge upon boom sticks, or chains used
by American Citizen* in towing logs, the amount of such ex wicked with more than fifteen per centum o f wrapper to
port duty, tax, or other charge, as the rase m ar be. shall be bacco, and all leaf tobacco the product o f tw o or more counadded as an additional duty to the duties imposed upon the Irie, or dependencies, when mixed or packed together, i f
articles mentioned in this paragraph when imported from unstermned, one dollar and eighty-five cents per pound; if
Stemmed, two dollars and fifty cents per pound ; fille r to
such country or dependency.
196. Paving posts, railroad ties, and telephone, trolley, bacco not specially provided for in this Act, if unstenuned,
cents per pound; if stemmed, fifty cents per
electric-light and telegraph poles o f cedar or other woods, thirty-five
pound.
1
twenty per centum a-1 valorem.
214, The term wrapper tobacco as used in this A c t means
197. Kindling Wood in bundles not exceeding one-quarter
o f a cubic foot each, three-tenths o f one cent per bundle; if tfiat quality o f leaf tobacco which is suitable for cigar
in larger bundles, three-tenths o f one cent for each addi wrappers, and the term filler tobacco means all other leaf
tobacco. Collectors o f customs shall not permit entry to be
tional quarter o f a cubic foot or fractional part thereof,
198. Sawed boards, planks, deals, and all forms o f sawed made, except under regulations to be prescribed by the S e c
w dar, lignum-vine, lancewood, ebony, box, granadilln, ma retary o f the Treasury, of any leaf tobacco, unless the in
hogany, rosewood, satin wood, and afl other cabinet woods voices o f the same shall specify in detail the character o f
not farther manufactured than sawed, fifteen per centum such tobacco, whether wrapper or filler, its origin and qualad valorem; veneers of wood, and wood, unmanufactured, lty. In the examination for classification o f any imported
not specially provided for in this Act, tw enty per centum leaf tobacco, at least one bale, box, or package in every ten,
and at leant one in every invoice, shall be examined by the
ad valorem.
appraiser or person authorized by law to make such exami
199. Clapboards, one dollar and fifty cents per thousand.
209, Hubs for Wheels, posts, heading bolts, stave bolts. nation, and at least ten hands shall be examined in each ex
amined bale, box or package.
« n2*?£,
wag°n-blocks, oar-blocks, heading-blocks, and
21.). A ll other tobacco,manufactured or unmanufactured,
all like blocks or sticks, rough-hewn, sawed or bored,tw enty
not specially provided for in this Act, fifty-five cents per
per centum ad valorem; fence posts, ten per centum ad pound.
1
valorem.
216
.
Snuff
and
snuff
flour,
manufactured
of
tobacco,
ground
*21*
twenty-five cents per one thousand pieces.
JT~. Pickets, palings and staves o f wood, o f all kinds, dry, or damp, and pickled, scented, or otherwise, o f all de
scriptions, fifty-five cents pier pound.
ten per centum ad valorem.
317. Cigars, cigarettes, cheroots o f all kinds, four dollars
293. Shingles, thirty cents per thousand,
2r,4. Casks, barrel*, and hogsheads (em pty), sugar-box and fifty cents per pound and twenty-five per centum ad
shooks, and packing-boxes (em pty), and packing-box shook*, valorem; and paper cigars and cigarettes, including wrap
of wood, not specially provided for in this A ct, thirty per pers, shall be subject to the same duties as are herein im
posed upon cigars.
centum »d valorem.
20). Boxes, barrels, or other articles containing oranges,
SCH EDULE 6.
lemons, limes, grape fruit, shaddocks or pomelos, thirty per
a g r ic u l t u r a l p r o d u c t s a n d p r o v is io n s .
centum ad valorem: Provided, That the thin wood, so called, A nimals . L ive ;
comprising the sides, tops and bottoms o f orange and lemon
318. Cattle, if less than one year old, two dollars per head;
boxes of the growth and manufacture o f the United States, all other cattle, if valued at not more than fourteen dollars
lO
THE
T A R IF F
per head, three dollars and seventy-five cents per head; if
valued at more than fourteen dollars per head, twenty-seven
and one-half per centum ad valorem.
219. Swine, one dollar and fifty cents per head.
220. Horses and mules, valued at one hundred and fifty
dollars or less per head, thirty dollars per head; if valued at
over one lnmdred and fifty dollars, twenty-five per centum
ad valorem,
221. Sheep, one year old or over, one dollar and fifty cents
per head; less than one year old, seventy-five cents per head.
222. A ll other live animals, not specially provided for in
this A ct, tw en ty per centum ad valorem.
E kkadstuffs and F arinaceous Substances :
223. Barley, thirty cents per bushel of forty-eight pounds.
224. Barley-malt, forty-five cents per bushel of thirty-four
pounds.
225. Barley, pearled, patent or hulled, two cents per
pound.
226. Buckwheat, fifteen cents per bushel of forty-eight
pounds.
227. Coin or maize, fifteen cents per bushel of fifty six
pounds.
228. Corn meal, tw enty cents per bushel of forty-eight
pounds.
229. Macaroni, verm icelli and all similar preparations, one
and one-half cents per pound.
230. Oats, fifteen cents per bushel.
231. Oatmeal and rolled oats, one cent per pound; oat
hulks, ten cents per hundred pounds.
232. Rice, cleaned, two cents per pound; uncleaned rice,
or rice free of the outer hull and still having the inner cu ti
cle on, one and one-fourth cents per pound; rice flour and
rice meal and rice broken w hich w ill pass through a sieve
known com m ercially as number tw elve wire sieve, onefourth of one cent per pound; paddy or rice having the
outer hull on, three-fourths of one cent per pound.
233. Rye, ten cents per bushel; rye flour, one-half of one
cent per pound.
234. Wheat, twenty-five cents per bushel.
235. W heat flour, tw enty-five per centum ad valorem.
Da ir y P roducts :
236. Butter and substitutes therefor, six cents per pound.
237. Cheese and substitutes therefor, six cents per pound.
233. Milk, fresh, two cents per gallon.
239. Milk, preserved or condensed, or sterilized by heat
ing or other processes, including w eight of immediate cov
erings, two cents per pound; sugar of milk, five cents per
pound.
Farm and Field P roducts :
240. Beans, forty-five cents per bushel of sixty pounds.
241. Beans, pease and mushrooms, prepared or preserved,
in tins, jars, bottles, or similar packages, tw o and one-half
cents per pound, including the w eight of all tins, jars, and
other immediate coverings, all vegetables, prepared or pre
served, including pickles and sauces of all kinds, not specially
provided for in this A ct, and fish paste or sauce, forty per
centum ad valorem.
242. Cabbages three cents each.
243. Cider, live cents per gallon.
244. Eggs, not specially provided for in this A ct, five cents
per dozen.
245. Eggs, yolk of, twenty-five per centum ad valorem ;
albumen, egg or blood, three cents per pound ; dried blood,
when soluble, one and one-half cents per pound.
246 Hay, four dollars per ton.
247. Honey, tw enty cents per gallon.
248. Hops, tw elve cents per pound ; hop extract and lupulin, fifty per centum ad valorem.
249. Onions, forty cents per bushel; garlic, one cent per
pound.
250. Pease, green, in bulk or in barrels, sacks, or similar
packages, and seed pease, forty cents per bushel of sixty
pounds; pease, dried, not specially provided for, th irty cents
per bushel; split pease, forty cents per bushel of sixty
pounds; pease in cartons, papers, or other small packages,
one cent per pound.
251. Orchids, palms, dracaenas, crotons and azaleas, tulips,
hyacinths, narcissi, jonquils, lilies, lilies of the valley, and
all other bulbs, bulbous roots, or corms, w hich are cultivated
for their flowers, and natural flowers of all kinds, preserved
or fresh, suitable for decorative purposes, twenty-five per
centum ad valorem.
252. Stocks, cuttings or seedlings of Myrobolan plum, Mahaleb or Mazzard cherry, three years old or less, fifty cents
per thousand plants and fifteen per centum ad valorem;
stocks, cuttings or seedlings of pear, apple, quince and the
Saint Julien plum, three years old or less, and evergreen
seedlings, one dollar per thousand plants and fifteen per
centum ad valorem; rose plants, budded, grafted or grown
on their own roots, tw o and one-half cents each; stocks, cut
tings and seedlings of all fru it and ornamental trees, decid
uous and evergreen, shrubs and vines, m anetti, multiflora,
and brier rose, and all trees, shrubs, plants and vines, com
monly known as nursery or greenhouse stock, not specially
provided for in this A ct, twenty-five per centum ad valorem.
253. Potatoes, twenty-five cents per bushel of sixty pounds.
254. Seeds: Castor beans or seeds, tw enty-five cents per
bushel of fifty pounds; flaxseed or linseed and other oil seeds
not specially provided for in this A ct, twenty-five cents per
bushel of fifty-six pounds; poppy seed, fifteen cents per
ACT.
bushel; but no drawback shall be allowed upon oil cake
made from imported seed, nor shall any allowance be made
for dirt or other impurities in any seed; seeds of all kinds not
specially provided tor in this Act, th irty per centum ad
valorem.
255. Straw, one dollar and fifty cents per ton.
256. Teazles, th irty per centum ad valorem.
257. Vegetables in their natural state, not specially pro
vided for in this A ct, twenty-five per centum ad valorem.
F ish :
258. Fish known or labelled as anchovies, sardines, sprats,
brislings, sardels, or sardellen, packed in oil or otherwise, in
bottles, jars, tin boxes or cans, shall be dutiable as follows:
When in packages containing seven and one-half cubic
inches or less, one and one-half cents per bottle, jar, box or
can; containing more than seven and one-half and not more
than twenty-one cubic inches, tw o and one-half cents per bot
tle, jar, box or can; containing more than twenty-one and not
more than th irty three cubic inches, five cents per bottle,
jar, box or can; containing more than thirty-three and not
more than seventy cubic inches, ten cents per bottle, jar,
box, or can; if in other packages, fo rty per centum ad
valorem. A ll other fish (except shellfish) in tin packages,
thirty per centum ad valorem; fish in packages containing
less than one -half barrel, and not specially provided for in
this Act, th irty per centum ad valorem.
259. Fresh water fish not specially provided for in this
A ct, one-fourth o f one cent per pound.
260. Herrings, pickled or salted, one-half o f one cent per
pound; herrings, fresh, one-fourth of one cent per pound.
261. Fish, fresh, smoked, dried, salted, pickled, frozen,
packed in ice or otherwise prepared for preservation, not
specially provided for in this A ct, three-fourths o f one cent
per pound; fish, skiared or booed, one and one-fourth cents
per pour.d; mackerel, halibut or salmon, fresh, pickled or
salted, one cent per pound.
F ruits and N uts :
263.
Apples, peaches, quinces, cherries, plums, and pears,
green or ripe, tw enty-five cents per bushel; apples, peaches,
pears, and other edible fruits, including berries, when dried,
desiccated, evaporated or prepared in any manner, not spec
ially provided for in this A ct, tw o cents per pound; berries,
edible, in their natural condition, one cent per quart; cran
berries, twenty-five per centum ad valorem.
263. Comfits, sweetmeats, and fruits preserved in sugar,
molasses, spirits, or in their own juices, not specially pro
vided for in this Act, one cent per pound and thirty-five per
centum ad valorem; if containing over ten per centum of
alcohol, and not specially provided for in this A ct, thirtyfive per centum ad valorem and in addition tw o dollars and
fifty cents per proof gallon on the alcohol contained therein
in excess of ten per centum; jellies of all kinds, thirty-five
per centum ad valorem; pineapples preserved in their own
juice, twenty-five per centum ad valorem.
264. Figs, plums, prunes, and prunelles, tw o cents per
pound; raisins and other dried grapes, tw o and one-half
cents per pound; dates, one-lialf of one cent per pound; cur
rants, Zanteor other, tw o cents per pound; olives, green or
prepared, in bottles, jars, or similar packages, tw enty-five
cents per gallon; in casks or otherwise than in bottles, jars,
or similar packages, fifteen cents per gallon.
265. Grapes in barrels or other packages, tw en ty cents
per cubic foot of capacity o f barrels or packages.
266. Oranges, lemons, limes, grape fruit, shaddocks or
pomelos, one cent per pound.
267. Orange peel or lemon peel, preserved, candied or
dried, and cocoanut meat or copra desiccated, shredded,
cut or similarly prepared, tw o cents per pound; citron or
citron peel, preserved, candied or dried, four cents per
pound.
268. Pineapples, in barrels and other packages, seven
cents per cubic foot of the capacity of barrels or packages;
in bulk, seven dollars per thousand.
Nuts—
269. Almonds, not shelled, four cents per pound; clear
almonds, shelled, six cents per pound.
270. Filberts and walnuts o f all kinds, not shelled, three
cents per pound; shelled, five cents per pound.
271. Peanuts or ground beans, unshelled, one-half o f one
cent per pound; shelled, one cent per pound.
272. Nuts o f all kinds, shelled or unshelled, not specially
provided for in this A ct, one cent per pound.
Meat P roducts :
273. Bacon and hams, five cents per pound.
274. Fresh beef, veal, mutton and pork, two cents per
pound.
275. Meats of all kinds, prepared or preserved, n ot spec
ially provided for in this A ct, twenty-five per centum ad
valorem.
276. Extract of meat, not specially provided f o r in this
Act, thirty-five cents per pound; fluid extract of meat, fifteen
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 package in which the same is imported.
277. Lard, tw o cents per pound.
278. Poultry, live, three cents per pound; dressed, five
cents per pound.
279. Tallow, three-fourths o f one cent p er pound; wool
grease, including that known commercially as degras or
brown wool grease, one-half o f one cent per pound.
THE TARIFF ACT.
Misceix sects P roducts :
1
1
294. Bay rum or bay water, whether distilled or com
280.
Chicory root, raw, dried or undried, but ungroimd,pounded, o f first proof, and in proportion for any greater
one cent per pound; chicory root, burnt or roasted, ground strength than fi rst proof, one dollar and fifty cents
cef
per
or granulated, or in rolls or otherwise prepared, and not spec gallon.
ially provided fox in this A ct, two and one-half cents per
W iv e s .
pound.
395.
Champagne
and
all
other
sparkling wines, in bottles
381. Chocolate and cocoa, prepared or manufactured, not
specially provided fo r in this Act. valued at not over fifteen containing each not more than one quart and more than one
cents per pound, tw o and one-half cents per pound; valued pint, eight dollars per dozen; containing not more than one
int each and more than one-half pint, four dollars per
above fifteen and not above twenty-four cents per pound,
ozen; containing one-half pint each or less, tw o dollars per
two and one-half cents per pound, and ten per centum ad
valorem; valued above twenty-four and not above thirty- dozen; in bottles or other vessels containing more than one
five cents per pound, five cents per pound anil ten per cen quart each, in addition to eight dollars per dozen bottles, on
tum ad valorem; valued above thirty-five cents per pound, the quantity in excess o f one quart, at the rate o f tw o dol
fifty per centum ad valorem. The weight and value o f all lars and fifty cents per gallon; but no separate or additional
coverings, other than plain wooden, shall be included in the duty shall be levied on the bottles.
296. Still wines, including ginger wine or ginger cordial
dutiable weight and value o f the foregoing merchandise;
and vermouth in casks or packages other than bottles or
powdered cocoa, unsweetened, five cents per pound.
382. Cocoa-butter or cocoa-burterine, three and one-half jugs, if containing fourteen per centum or less o f absolute
alcohol, fo rty cents per gallon; if containing more than
cents per pound.
383. Dandelion-root and acorns prepared, and articles used fourteen per centum o f absolute alcohol, fifty cents per gal
as coffee, or as substitutes for coffee not specially provided lon; in bottles or jugs, per case o f one dozen bottles or jugs,
containing each not more than one quart and more than
for in this Act. tw o and one-half cents per pound.
2-4. Salt in bags, sacks, barrels, or other packages, tw elve one pint, or twenty-four bottles or jugs containing each not
cents per one hundred pounds; in bulk, eight cents per one more than one pint, one dollar and sixty cents per case, and
hundred pounds : Provided, That imported salt in bond may any excess beyond these quantities found in such bottles or
be used ins curing fish taken by vessels licensed to engage in jugs shall be subject to a duty o f five cents per pint or frac
the fisheries, and in curing fish on the shores o f the navig tional part thereof, but no separate or additional duty shall
able waters o f the United States, under such regulations as be assessed on the bottles or jugs: Provided, that any wines,
the Secretary o f the Treasury shall prescribe; and upon ginger cordial or vermouth imported containing more than
proof that the salt has been used fo r either of the purposes twenty-four per centum o f alcohol shall be classed as spirits
stated in this proviso, the duties on the same shall be re and pay duty accordingly: And provided further, that there
mitted : Provided further, that exporters o f meats, whether shall be no constructive or other allowance for breakage,
packed or smoked, which have been cured in the United leakage or damage on wines, liquors, cordials or distilled
Wines, cordials, brandy and other spirituous
States with imported salt, shall, upon satisfactory proof, un spirits.
der such regulations as the Secretary o f the Treasury shall liquors, including bitters o f all kinds and bay rum or bayprescribe, that such meats have been cured with imported water, imported in bottles or jugs, shall be packed in pack
salt, have refunded to them from the Treasury the duties ages containing not less than one dozen bottles or jugs in
paid on the salt so used in curing such exported meats, in each package, or duty shall lie paid as if such package con
tained at least one*dozen bottles or jugs, and in addition
amounts not less than one hundred dollars.
285. Starch, including all preparations, from whatever thereto duty shall be collected on the bottles or jugs at. the
substance produced fit for use as starch, one and one-half rates which would be chargeable thereon if imported empty.
The percentage o f alcohol in wines and fruit juices shall be
cents jaw pound.
28ft, Dextrine, burnt starch, gum substitute, or British determined in such manner as the Secretary o f the Treas
ury shall by regulation prescribe.
gum. two cents jaw jxjund.
297. Ale, porter, and beer, in bottles or jugs, forty cents
287. Spices; Mustard, ground or prepared, in bottles or
otherwise, ten cents per pound ; capsicum or red pepper, or per gallon, out no separate or additional duty shall be as
cayenne jiepper, tw o and one-half cents per pound : sage, sessed on the bottles or jugs; otherwise than in bottles or
one cent per pound; spices not specially provided for in this jugs, tw enty cents per gallon.
298. Malt extract, fluid, in casks, tw enty cents per gallon;
A ct, three Cents fair pound.
288. Vinegar, seven and one-hail' cents per proof gallon. in bottles or jugs, forty cents per gallon; solid or condensed,
The standard proof for vinegar shall be taken to be that forty per centum ad valorem.
299. Cherry juice and prune juice, or prune wine, and other
strength which requires thirty-five grains o f bicarbonate of
fruit juices not specially provided for in this A ct, containing
potash to neutralize one ounce troy o f vinegar.
no alcohol or not more than eighteen per centum of a lco
s r u c i u i . i : it,
hol, sixty cents per gallon; If containing more than eighteen
per centum o f alcohol, sixty cents per gallon, and in addi
SPOUTS, WISES, ASH OTI! F.It BEVERAGES,
tion thereto tw o dollars and seven cents per proof gallon on
smut*.
289. Brandy and other spirits manufactured or distilled the alcohol contained therein.
300. Ginger ale, ginger beer, lemonade, soda water and
team grain or other materials, and not specially provided for
in this A ct, tw o dollars and twenty-five cents |jer proof other similar beverages containing no alcohol in plain green
or colored, molded or pressed, glass bottles, containing each
gallon.
290. Each and every gauge or wine gal Inn o f measurement not more than three-fourths o f a pint, eighteen cents per
shall be counted as at least one proof gallon; and the stand dozen ; containing more than three-fourths of a pint each
ard for determining the proof o f brandy and other spirits or and not more than one and one-half pints, twenty-eight
liquors o f any kind imported shall be the same as that which cents per dozen ; but no separate or additional duty shall be
is defined in the laws minting to internal revenue: Provided, assessed! on the b ottles; if imported otherwise than in plain
That it shall lie law ful for the Secretary o f the Treasury, in green or colored, molded or pressed, glass bottles, or in such
his discretion, to authorize the ascertainment o f the proof bottles containing more than one and one-half pints each,
of wines, cordials or other liquors, by distillation or other fifty cents j>er gallon, and in addition thereto duty shall be
wise, in cases where it is impracticable to ascertain such collected on the bottles, or other coverings, at the rates
proof by the means prescribed by existing law or regula which would be chargeable thereon if imported empty,
801, A ll mineral waters and all imitations o f natural min
tions: And provided further. That any brandy or other spir
ituous or distilled liquors imported in any si zed cask, bottle, eral waters, and all artificial mineral waters not specially
ju g or other package, o f or from any country, dependency, provided for in this A ct, in green or colored glass bottles, con
or province under whose laws similar sized casks, bottles, taining not more than one pint, tw enty cents per dozen bot
jugs or other packages o f distilled spirits, wine, or other tles. I f containing more than one pint and not more than
beverage put tip or filled in the United States are denied en one quart, thirty cants per dozen bottles. But no separate
trance into such country, dependency or jirovince, shall be duty- shall be assessed upon the bottles. I f imported other
forfeited to the L sited States: and any brandy or other spir wise than in plain green or colored glass bottles, or if im
ituous or distilled liquor imported in a cask o f less capacity ported in such bottles containing more than one quart,
than ten gallons from any country shall be forfeited to the twenty-four cents per gallon, and in addition thereto duty
shall be collected upon the bottles or other covering at the
united States.
291. On all compounds or preparations o f which distilled same rates that would be charged thereon if imported empty
spirits are a component part of chief value, there shall be or separately.
levied a duty not less than that imposed upon distilled
8 C H E S l'l,E I.
spirits,
COTTON M AN V FA CTURES.
292. Cordials, liqueurs, arrack, absinthe, kirschwasser.
ratafia and other spirituous beverage-, or bitters of all
802. Cotton thread and carded yarn, warps or igarp yarn,
kinds, containing spirits, and not specially provided for in in singles, whether on beams or in bundles, skeins or cops,
this Act, tw o dollars and twenty-live cento per proof gallon, or in any other form, except spool thread of cotton herein
Art. No lower rate or amount o f duty shall be levied, col after provided for, not colored, bleached, dyed, or advanced
lected, and paid, on brandy, spirits, and other spirituous beyond the condition of singles by grouping or twisting tw o
beverages than that fixed by law for the description of first or more single yarns together, three cents per pound on all
p ro o f: but it shall be increased in proportion for any greater numbers up to and including number fifteen, one-fifth o f a
strength than the strength o f first, proof, and all imitations cent per number per pound on all numbers exceeding num
of brandy, or spirits or wines imported by any nanv what ber fifteen and up to and including number thirty, and oneever shall be subject to the highest rate of duly provided for fourth of a cent-per number per j>ound on all numbers ex
the genuine articles respectively intended to be represented, ceeding number thirty; colored, bleached, dyed, combed or
and in no case less than one dollar and fifty cents per advanced beyond the condition o f singles by grouping or
gallon
twisting tw o or more single yarns together, whether on
S
12
THE
T A R IF F
beams, or in bundles, skeins or cops, or in any other form,
except spool thread of cotton hereinafter provided for, six
cents per pound on all numbers up to and including number
tw enty, and on all numbers exceeding number tw enty ana
ui) to number eighty, one-fourth of one cent per number per
pound; on number eighty and above, three-tenths of one
cent per number per pound; cotton card laps, roping, sliver
or roving, forty-five per centum ad valorem.
803. Spool thread of cotton, including crochet, darning
and embroidery cottons on spools or reels, containing on
each spool or reel not exceeding one hundred yards of thread,
six cents per dozen; exceeding one hundred yards on each
.spool or reel, for every additional hundred yards or frac
tional part thereof in "excess of one hundred, six cents per
dozen spools or reels: if otherwise than on spools or reels,
one-half of one cent for each one hundred yards or frac
tional part th ereo f: Provided, That in no case shall the duty
be assessed upon a less number of yards than is marked on
the spools or reels.
304. Cotton cloth not bleached, dyed, colored, stained,
painted or printed, and not exceeding fifty threads to the
square inch, counting the warp and filling, one cent per
square vard; if bleached, one and one-fourth cents per
square yard; if dyed, colored, stained, painted or printed,
two cents per square yard.
305. Cotton cloth, not bleached, dyed, colored, stained,
painted or printed, exceeding fifty and not exceeding one
hundred threads to the square inch, counting the warp and
filling, and not exceeding six square yards to the pound, one
and one-fourth cents per square yard; exceeding six and not
exceeding nine square yards to the pound, one and one-half
cents per square yard; exceeding nine square yards to the
pound, one and" three-fourths cents per square yard; if
bleached, and not exceeding six square yards to the pound,
one and one-half cents per square yard; exceeding six and
not exceeding nine square yards to the pound, one and
three-fourth cents per square yard; exceeding nine square
yards to the pound, two and one-fourth cents per square yard;
if dyed, colored, stained, painted or printed, and not exceed
ing six square yards to the pound, two and three-fourtlis cents
per square yard; exceeding six and not exceeding nine square
yards to the pound, three and one-fourth cents per square
yard; exceeding nine square yards to the pound, three and
one-half cents per square yard: Provided, That on all cotton
cloth not exceeding one hundred threads to the sciuare inch,
counting the warp and filling, not bleached, dyed, colored,
stained, painted or printed, valued at over seven cents per
square yard, twenty-five per centum ad valorem; bleached,
valued at over i ine certs per square yard, twenty-five per
centum ad valorem; and dyed, colored, stained, painted or
printed, valued at over twelve cents per square yard, there
shall be levied, collected and paid a duty of thirty per
centum ad valorem.
306. Cotton cloth, not bleached, dyed, colored, stained,
painted, or printed, exceeding one hundred and not exceed
ing one hundred and fifty threads to the square inch, count
ing the warp and filling, and not ex ceeding four square
yards to the pound, one and one-half cents per square yard;
exceeding four and not exceeding six square yards to the
pound, two cents per square yard; exceeding six and not ex
ceeding eight square yards to the pound, tw o and one-half
cents per square yard; exceeding eight square yards to the
ound, tw o and three-fourths cents per square yard; if
leached, and not exceeding four square yards to the pound,
tw o and one-half cents per square yard; exceeding four and
not exceeding six square yards to the pound, three cents
per square yard; exceeding six and not exceeding eight
square yards to the pound, three and one-half cents per
square yard; exceeding eight square yards to the
pound, three and three-fourths cents per square yard; if
dyed, colored, stained, painted, or printed, and not exceed
ing four square yards to the pound, three and i ne-lialf cents,
per square yard; exceeding four and not exceeding six
square yards to the pound, three and three-fourtlis cents
per square yard; exceeding six and not exceeding eight
square yards to the pound, four and one-fourth cents per
square yard; exceeding eight square yards to the pound, four
and one-half cents per square yard: Provided, That on all
cotton cloth exceeding one hundred and not exceeding one
hundred and fifty threads to the square inch, counting the
warp and filling, not bleached, dyed, colored, stained, paint
ed, or printed, valued at over nine cents per square yard,
th irty per centum ad valorem; bleached, valued at over
eleven cents per square yard, thirty-five per centum ad va
lorem; dyed, colored, stained, painted, or printed, valued at
over tw elve and one-half cents per square yard, there shall
be levied, collected and paid a duty of thirty-five per cen
tum ad valorem.
307. Cotton cloth not bleached, dyed, colored, stained,
painted or printed, exceeding one hundredand fifty, and not
exceeding two hundred threads to the square inch, counting
the warp and filling, and not exceeding three and one-half
square yards to the pound, two cents per square yard; ex
ceeding three and one-half and not exceeding four and onehalf square yards to the pound, tw o and three-fourths cents
per square yard; exceeding four and one-half and not ex
ceeding six square yards to the pound, three cents per square
yard; exceeding six square yards to the pound, three and
one-half cents per square yard; if bleached and not exceed
ing three and one-half square yards to the pound, two and
three-fourths cents per square yard; exceeding three and
ACT.
one-half and not exceeding four and one-half square yards
to the pound, three and one-half cents per square yard; ex
ceeding four and one-half and not exceeding six square
yards to the pound, four cents per square yard; exceeding
six square yards to the pound, four and one-fourth cents per
square yard; if dyed, colored, stained, painted, or printed, and
rot exceeding three and one-half square yards to the pound,
four and one-fourth cents per square yard ; exceeding three and
one-half and not exceeding four and one-half square yards
to the pound, four and one-half cents per square yard; ex
ceeding four and one-half and not exceeding six square
yards to the pound, four and three-fourths cents per square
yard; exceeding six square yards to the pound, five cents
per square yard: Provided, That on all cotton cloth exceed
ing one hundred and fifty and not exceeding tw o hundred
threads to the square inch, counting, the warp and filling,
not bleached, dyed, colored, stained, painted, or printed,
valued at over ten cents per square yard, thirty-five per
centum ad valorem; bleached, valued at over tw elve cents
per square yard, thirty-five per centum ad valorem; dyed,
colored, stained, painted, or printed, valued at over tw elve
and one-half cents per square yard there shall be levied, col
lected and paid a duty of forty per centum ad valorem.
308. Cotton cloth not bleached, dyed, colored, stained,
painted, or printed, exceeding tw o hundred and not exceed
ing three hundred threads to the square inch, counting the
warp and filling, and not exceeding two and one-half square
yards to the pound; three and one-half cents per sq iare yard;
exceeding tw o and one-half and not exceeding three and
one-half square yards to the pound, four cents per square
yard; exceeding three and one-half and not exceeding
five square yards to the pound, four and one-half cents
per square yard; exceeding five square yards to the
pound, five cents per square yard; if bleached, and not ex
ceeding two and one-half square yards to the pound, four
and one-half cents per square yard; exceeding tw o and onehalf and not exceeding three and one-half square yards to
the pound, five cents per square yard; exceeding three and
one-half and not exceeding five square yards to the pound,
five and one-half cents per square yard; exceeding five
square yards to the pound, six cents per square yard; if dyed,
colored, stained, painted, or printed, and not exceeding
three and one-half square yards to the pound, six and onefourth cents per square yard; exceeding three and one-half
square yards to the pound, seven cents per square yard:
Provided, That on all such cotton cloths not bleached, dyed,
colored, stained, painted, or printed, valued at over tw elve
and one-half cents per square yard; bleached, valued at
over fifteen cents per square yard; and dyed, colored, stained,
painted, or printed, valued at over seventeen and one-half
cents per square yard, there shall be levied, collected, and
paid a duty of fo rty per centum ad valorem.
309. Cotton cloth not bleached, dyed, colored, stained,
painted or printed, exceeding three hundred threads to the
square inch, counting the warp and filling, and not exceed
ing two square yards to the pound, four cents per square
yard; exceeding tw o and not exceeding three square yards
to the pound, four and one-half cents per square yard; ex
ceeding three and not exceeding four square yards to the
pound, five cents per square yard; exceeding four square
yards to the pound, five and one-half cents per square yard;
if bleached and not exceeding two square yards to the pound,
five cents per square yard; exceeding two and not exceeding
three square yards to the pound, five and one-half cents per
square yard; exceeding three and not exceeding four square
yards to the pound, six cents per square yard; exceeding four
square yards to the pound, six and one-half cents per square
yard; if dyed, colored, stained, painted or printed, and not
exceeding three square yards to the pound, six and one-half
cents per square yard; exceeding three square yards to the
pound, eight cents per square yard: Provided, That on all
such cotton cloths not bleached, dyed, colored, stained,
painted or printed, valued at over fourteen cents per square
yard; bleached, valued at over sixteen cents per square
yard; and dyed, colored, stained, painted or printed, valued
at over tw en ty cents per square yard, there shall be levied,
collected and paid a duty of forty per centum ad valorem.
310. The term cotton cloth, or cloth, wherever used in the
paragraphs of this schedule, unless otherwise specially pro
vided for, shall be held to include all woven fabrics of cot
ton in the piece or otherwise, whether figured, fan cy or
plain, the warp and filling threads of which can be counted
by unraveling or other practicable means.
311. Cloth, composed of cotton or other vegetable fibre and
silk, whether known as silk-striped sleeve linings, silk
stripes, or otherwise, of w hich cotton is the component ma
terial of chief value, eight cents ner square yard and thirty
per centum ad valorem : Provided, That no such cloth shall
pay a less rate of duty than fifty per centum ad valorem.
Cotton cloth, filled or coated, three cents per square yard
and tw enty per centum ad valorem.
312. Handkerchiefs or mufflers composed of cotton,
whether in the piece or otherwise, and whether finished or
unfinished, if not hemmed, or hemmed only, shall pay the
same rate of duty on the cloth contained therein as is im
posed on cotton cloth of the same description, weight and
count of threads to the square inch; but such handker
chiefs or mufflers shall not pay a less rate of duty than
forty-five per centum ad valorem. If such handkerchiefs
or mufflers are hem stitched, or im itation hem stitched, or
revered, or have drawn threads, they shall pay a duty of
THE TAEIFE ACT.
1 3
ten per centum ad valorem in addition to the duty herein going articles made o f cotton or other vegetable fibre,
before prescribed, and in no case less than fifty-five per whether composed in part o f india rubber or otherwise, and
centum ad valorem; i f such handkerchiefs or mufflers are not embroidered by hand or machinery, forty-five per centum
embroidered in any manner, whether w ith an in itial letter, ad valorem: spindle banding, woven, braided or twisted
monogram or otherwise, by hand or machinery, or are tam lamp, stove, or candle w ickin g made of cotton or other
boured, appiiqued or trimmed wholly or in part W ith lace or vegetable fibre, ten cents per pound and fifteen per centum
w ith tucking or insertion, they shall not pay a less rate of ad valorem: loom harness or healds made of cotton or other
duty than sixty per centum ad valorem.
vegetable fibre, or o f which cotton or other vegetable fibre
318. Cotton cloth in which other than the ordinary warp is the component material of chief value, fifty cents per
and filling threads have been introduced in the process of pound and twenty-five per centum ad valorem; boot, shoe
weaving to form a figure, whether known as lappets or and corset lacings made o f cotton or other vegetable fibre,
otherwise, and whether unbleached, bleached, dyed, colored, twenty-five cents per pound and fifteen per centum ad val
stained, painted or printed, shall pay, in addition to the orem; label-; for garments or other articles, composed of
duty herein provided for other cotton cloth o f the same de cotton or other vegetable fibre, fifty cents per pound and
scription or condition, weight and count o f threads to the th irty per centum ad valorem.
square inch, one cent per square yard if valued at not more
321. Cotton table damask, fo rty per centum ad valorem;
than seven cents per square yard, and tw o cents per square cotton duck, thirty-five per centum ad valorem.
yard if valued at more than seven cents per square yard.
332, A ll manufactures o f cotton not specially provided for
314. Clothing, ready made, and articles o f wearing apparel in this A ct, forty-five per centum ad valorem.'
o f every description, including neckties or neckwear com
S C H K D U I.l:
J.
posed o f cotton or other vegetable fiber, or o f which cotton
or other vegetable fiber is the component material o f chief
F L A X , H E M P , A N D JUTE, A N D M AN U FAC TU R E S OF.
value, made up or manufactured, wholly or in part, bv the
tailor, seamstress or manufacturer, and'not otherwise' pro
323. Flax straw, five dollars per ton.
vided for in this act, fifty per centum ad valorem: Provided,
324. Flax, not hackled or dressed, one cent per pound.
that any outside garment provided for in this paragraph
325. Flax, hackled, known as “ dressed line” , three cents
having india rubber as a component material shall pay a per pound.
duty o f fifteen cents per pound and fifty per centum ad va
323. Tow o f Bax, tw enty dollars per ton.
lorem,
327, Hemp, and tow o f hemp, tw enty dollars per t o n ;
315. Plushes, velvets, velveteens, corduroys, and all pile 1hemp, hackled, known as “ line o f hemp” , forty dollars per
fabrics, cut or uncut; any o f the foregoing composed o f cot ton.
ton or other vegetable fiber, not bleached, dved, colored,
32*. Single yarns made o f jute not finer than five lea or
stained, painted, or printed, nine cents per square yard and number, one cent per pound and ten per centum ad valorem ;
twenty-five per centum ad valorem; if bleached, dyed, c o l-! if finer than five lea or number, thirty-five per centum ad
ored, stained, {minted, or printed, tw elve cents per square valorem.
yard and twenty-five per centum ad valorem; Provided, That
329. Cables and cordage, composed o f istle, Tampico fibre,
corduroys composed of cotton or other vegetable fibre manila, sisal grass or sunn, or a mixture o f these or any of
weighing seven ounces or over per square yard, shall pay a them, one cent per pound; cables and cordage made of
duty o f eighteen cents per square yard and twenty-five per hemp, tarred or untarred, tw o cents per pound.
centum I ad «valorem:g Provided
further,• That manufactures
330.
Threads, twines, Morl Wcords,
from
yarn
.
,
--------. . . .
w
v .
i ' . t a , Umade
M tttO M
> v lU
*(» t U
'.not
U U I I Jfiner
U IO l
or articles m any form including such as are co m m o n lyth a n five lea or number, composed o f flax, hemp, or ramie,
known as bias dress facings or skirt bindings, made or cut u ro f which these substances
• r
i
.
or either o f them is the com
from plushes, velvets, velveteens, corduroys, or other pile ponent material o f chief value, thirteen cents per pound; if
fabrics composed o f cotton or other vegetable fibre, shall be made from yarn finer than five lea or number, three-fourths
subject to the foregoing rates of duty and in addition of one cent per pound additional for each lea or number, or
thereto ten per centum ad valorem: Provided further. That i » r t of a lea or number in excess o f five.
none of the articles or fabrics provided for in this paragraph i 331. Single yam s in the gray, made o f flax, hemp, or
shall pay a less rate o f duty than forty-seven ansi one-half ramie, or a mixture o f auv o f them, not finer than eight lea
per centum ad valorem.
■
•
- ■ 6 -lea or
or number,
seven cents per pound- ; finer
than
eight
316. Curtains, table covers, and all articles manufactured number and not finer than eighty lea or number, forty'per
of cotton chenille or o f which cotton chenille is the compo centum ad valorem ; single yarns made o f flax, hom’p, or
cent material o f chief value, fifty per centum ad valorem.
ramie, or a mixture o f any o f them, finer than eighty lea or
317. Stockings, hose and half-hose, made on knitting ma- number, fifteen per centum ad valorem.
**“
shall pay
pay um
the
....... ! 'd cotton or
table, 332,
---- Flax gill netting, nets, webs and *seines
« * « * . mu.u
ii.»re, and not oth er* ise specially provided for in tins Act. ; «im e duty per pound as is imposed in this schedule upon the
thirty per centum ad valorem,
1thread, twine or cord. o. f . which
. . . .they are made,
. and m addi
318. Stockings, hose and half-hose, selvedged, fashioned tion thereto twenty-five per centum ad valorem,
narrowed, or shaped wholly or in part by knitting machines
333. Floor mattings, plain, fancy or figured, manufac
or frames, or knit byr hand, including such as are com tured from straw, round or split, or other vegetable sub
mercially known aa seamless stockings, hose and half-hose stances not otherwise provided for, including what are com
and clocked stockings, hose or half-hose, all o f the above monly known ns Chinese, Japanese and India straw m at
composed of cotton or other vegetable fibre, finished or un tings. valued at not exceeding ten cents per square yard,
finished, valued at not more t han one dollar per dozen pairs three cents p-r square yard; valued at exceeding ten cents
fifty cents per dozen pair*; valued at more than on- dollar per square yard, .seven cents per square yard and twenty-five
per dozen pairs, and not more than one dollar and fifty cents . per centum ml valorem.
per
dozen
sixty
at tit
more
it
. . tpairs,
||
- ,cents per
i - dozen
■- • pairs■■*: valued
■
. . 1 334. '-**»'*
Carpets, carpeting,
j « h u ig i isici-t
mats-v m
and
m
rugs
i u g s uiau
made
Q u
o if flax,
iittA,
titan on -d olla r and fifty cents per dozen pairs, and not more , hemp, jute or other vegetable fibre (except cotton), valued
a
, r> per dozen pairs, seventy cents per dozen : at not exceeding fifteen cents per square vard, five cents per
pairs valued a t more than two dollars per dozen pairs, and square yard and thirty-five per centum ad valorem; valued
no, nore t u n three dollars per dozen pair#, one dollar and above fifteen cents per square, vard, ten cents per square yard
twenty cents par dozen pairs; valued at more than three j and thirty-five per centum ad valorem,
i olUrs per dozen pairs and not more than five dollars per I 335. Hydraulic hose, made in whole or in part o f flax,
oaten !ia,rM.
dollar* per dozen pairs: and in addition ; hump, ramie or jute, tw en ty cents per pound,
thereto, Upon all the foregoing, fifteen per centum ad va380. Tftpes
Tapes composed wholly or in
ui part o f flax,
Ha; woven with
lorem ; valued at more than five dollars per dozen pairs or without metal threads, on reels, spools or otherwise, and
fifty-five per centum ad valorem.
designed expressly for use in the manufacture o f measuring
819. Shirts and drawers, pants, vests, union suits, combi tapes, fo rty per centum ad valorem.
nation suits. tights, sweaters, corset covers and ail under
337. Oilcloth for floors, stamped, painted or printed, in
wear o f every description made w holly or in part on knit cluding linoleum or cortioene, figured or plain, and all other
ting machines or frames or knit by hand, finished or unfin oilcloth (except silk oilcloth) under twelve feet in width,
ished not including stockings, has.- and half hose, com not specially provided for herein, eight cents per square
posed or cotton or other vegetable fibre, valued at not more yard and fifteen per centum ad valorem; oilcloth for floors
than one dollar and fifty cents per dozen, sixty cents per and linoleum or oorticene, tw elve feet and over in width,
dozen arid fifteen per centum ad valorem; valued at more inlaid linoleum or oortricene, and cork carpets, tw enty cents
than one- dollar and fifty cents per dozen and not more than per square yard and tw enty per centum ad valorem; water
three dollars per dozen, one dollar and ten cents per dozen, proof cloth, composed of cotton or other vegetable fibre,
and in addition thereto fifteen per centum ad valorem; val whether composed in part o f india rubber or otherwise, ten
ued at more than three dollars per dozen and not more than cents per square yard and tw en ty per centum ad valorem.
five dollars per dozen, one dollar and fifty cents per dozen,
33*. Shirt collars and cuffs, composed of cotton, forty five
and m addition thereto twenty-five per centum ad valorem; cents per dozen pieces and fifteen per centum ad valorem;
valued at more than five dollars per dozen and not more composed in whole or in part o f linen, fo rty cants per dozen
than seven dollars per dozen, one dollar and sevmity-five pieces and tw en ty per centum ad valorem.
cents per dozen and in addition thereto thirty-five per
339. Laces, lace window curtains, tidies, pillow shams,
contain ad valorem: valued at more than seven dollars per bed sets, inserting#, financings and other lace articles;
dozen and not more than fifteen dollars per dozen, tw o dol handkerchiefs, napkins, wearing apparel, and other articles
lar# and twenty-five cents per dozen, and in addition thereto made wholly or in part o f lace, or in im itation o f lace;
thirty-five per centum ad valorem; valued above fifteen dol nets or nettings, veils and veilings, etamities, vitrages, neck
lars per dozen, fifty per centum ad valorem.
minings, fuellings, tuckings. tfutings, and quillings: em
•)2o. {bindings, beltings, bindings, bone casings, cords, broideries and all trimmings, including braids, edgings, ingarters, lining for bicycle tires, ribbons, suspenders and ssrtingH, Bouncings, galloons, gorings, and bands: W earin g
braces, tapes, tubing, and webs or webbing, any o f the fore apparel, handkerchiefs, and other articles or fabrics em-
14
THE TARIFF ACT.
350. Class two, that is to say, Leicester, Cotswold, Lin
broidered in any manner by hand or m achinery, whether
w ith a letter, monogram, or otherwise; tamboured or ap- colnshire, Down com bing wools, Ca ada long wools or other
pliqued articles, fabrics, or wearing apparel; hem-stitched light combing wools, of English blood, and usually known
or tucked ilouncings or skirtings, and articles made wholly by the terms herein used, and also hair of the camel.
or in part of rufHings, tuckings, or rueliings; all of the fore Angora goat, alpaca and other like animals.
351. Class three, that is to say, Donskoi, native South
going. composed wholly or in chief value of flax, cotton, or
other vegetable fibre, and not elsewhere specially provided Am erican, Cordova. Valparaiso, native Smyrna, Russian
for in this A ct, whether composod in part of india rubber or cam el’s hair, and all such wools of like character as have
otherwise, sixty per centum ad valorem : Provided, That no been heretofore usually imported into the United States
wearing apparel or other article or textile fabric, when em from Turkey, Greece, Syria and elsewhere, excepting im
broidered by hand or machinery, shall pay duty at a less proved wools hereinafter provided for.
352. The standard samples of all wools w hich are now or
rate than that imposed in any schedule of this A c t upon any
embroideries of the materials of w hich such embroidery is may be hereafter deposited in the principal custom-houses
of the U nited States, under the authority of the Secretary of
composed.
340. Lace window curtains, pillow shams, and bed sets, the Treasury, shall be the standards for the classification of
finished or unfinished, made on the Nottingham lace-curtain wools under this A ct, and the Secretary of the Treasury is
machine or on the Nottingham warp machine, and composed authorized to renew these standards and to make such addi
of cotton or other vegetable fibre, when counting five points or tions to them from tim e to time as may be required, and
spaces between the warp threads to the inch, one cent per he shall cause to be deposited like standards in other cus
square yard; when counting more than five such points or tom-houses of the U nited States when they m ay be
spaces to the inch, one-half of one cent per square yard in needed.
353. W henever wools of class three shall have been im
addition for each such point or space to the inch in excess
of five; and in addition thereto, on all the foregoing articles proved by the adm ixture of Merino or English blood, from
in this paragraph, tw enty per centum ad valorem: Provided their present character as represented by the standard sam
that none of the above-i amed articles shall pay a less rate ples now or hereafter to be deposited in the principal cus
tom-houses of the U nited States, such improved wools shall
of duty than 50 per ce turn ad valorem.
341. Plain woven fabrics of single ju te yarns, by whatever be classified for duty either as class one or as class two, as
name known, not exceeding sixty inches in width, weighing the case may be.
354. The duty on wools of the first class w hich shall be
not less than six ounces per square yard and not exceeding
th irty threads to the square inch, counting the warp and fill imported'washed shall be tw ice the am ount of the duty to
ing, five-eighths of one cent per pound and fifteen per cen w hich they would be subjected if imported unwashed ; and
tum ad valorem; if exceeding th irty and not exceeding fifty- the duty on wools of the first and second classes w hich shall
five threads to the square inch, counting the warp and fill be imported scoured shall be three times the duty to which
ing, seven-eighths of one cent per pound and fifteen per they would be subjected if imported unwashed. The duty
on wools of the third class, if imported in condition for use
centum ad valorem.
342. A ll pile fabrics of which flax is the component ma in carding or spinning into yarns, or w hich shall not contain
more than eight par cent of dirt or other foreign substance,
terial of chief value, sixty per centum ad valorem.
343. Bags or sacks made from plain woven fabrics, of shall be three tim es the duty to which they would otherwise
single jute yarns, not dyed, colored, stained, painted, be subjected.
355. Unwashed wools shall be considered such as shall
printed or bleached, and not exceeding th irty threads to the
square inch, counting the -warp and filling, seven-eighths of have been shorn from the sheep w ithout any cleansing ;
that is, in their natural condition. W ashed wools shall be
one cent per pound and fifteen per centum ad valorem.
344. Bagging for cotton, gunny cloth and similar fabrics, considered such as have been washed w ith w ater only on
suitable for covering cotton, composed of single yarns made the sheep’s back, or on the skin. Wools of the first and sec
of jute, jute butts or hemp, not bleached, dyed, colored, ond classes washed in any other manner than on the sheep’s
stained, painted or printed, not exceeding sixteen threads back or on the skin shall be considered as scoured wool.
356. The duty upon wool of the sheep or hair of the camel.
to the square inch, counting the warp and filling and weigh
ing not less than fifteen ounces per square yard, six-tenths Angora goat, alpaca, and other like animals, of class one and
class two, w hich shall be imported in any other than ordin
of one cent per square yard.
345. Handkerchiefs composed of flax, hemp or ramie or ary condition, or w hich has been sorted or increased in value
of which these substances or either of them is the com by the rejection of any part of the original fleece, shall be
ponent material of chief value, whether in the piece or tw ice the duty to w hich it would be otherwise subject: P ro
otherwise, and whether finished or unfinished, not hemmed vided, That skirted wools as imported in eighteen hundred
or hemmed only, fifty per centum ad valorem; if hem and ninety and prior thereto are hereby excepted. The duty
stitched or imitation hemstitched or revered, or w ith drawn upon wool of the sheep or hair of the camel, Angora goat,
threads, but not embroidered or initialed, fifty-five per alpaca, and other like anim als of any class which shall be
changed m its character or condition for the purpose of
centum ad valorem.
346. W oven fabrics or articles not specially provided for evading the duty, or w hich shall be reduced in value by the
in this A ct, composed of flax, hemp or ramie, or of which admixture of dirt or any other foreign substance, shall be
these substances or either of them is the component material tw ice the duty to w hich it would be otherwise subject.
of chief value, weighing four and one-half ounces or more When the duty assessed upon any wool equals three times
per square yard, when containing not more than sixty or more th at w hich would be assessed if said wool was im
threads to the square inch, counting the warp and filling, ported unwashed, the duty shall not be doubled on account
one and three-fourths cents per square yard; containing of the wool being sorted. I f any bale or package of wool or
more than sixty and not more than one hundred and tw enty hair specified in this Act invoiced or entered as of any speci
threads to the square inch, two and three-fourths cents per tied class, or claimed by the im porter to be dutiable as of any
square yard; containing more than one hundred and tw enty specified class, shall contain any wool or hair subject to
and not more than one hundred and eighty threads to the a higher rate of duty than the class so specified, the whole
square inch, six cents per square yard; containh g more bale or package shall be subject to the highest rate of duty
than ore hundred at d eighty threads to the square chargeable on wool of the class subject to such higher rate of
i' ch, i i> e cei ts per square yard, and in addition duty, and if any bale or package be claim ed by the importer
thereto, on all the foregoing, th irty per centum ad valorem: to be shoddy, mungo, flocks, wool, hair, or other m aterial of
Provided, That none of the foregoing articles in this para any class specified in this A ct, and such bale contain any
graph shall pay a less rate of duty than fifty per centum ad admixture of any one or more of said m aterials, or of any
valorem. Woven fabrics of flax, hemp, or ramie, or of'which other material, the whole bale or package shall be subject to
these substances or either of them is the component material duty at the highest rate imposed upon any article in said
of chief value, including such as is known as shirting cloth, bale or package.
weighing less than four and one-half ounces per square yard
357. The duty upon all wools and hair of the first class
and containing more than one hundred threads to the square shall be eleven cents per pound, and upon all wools or hair
inch, counting the warp and filling, thirty-five per centum of the second class tw elve cents per pound.
ad valorem.
358. On wools of the third class ana on cam el’s hair of the
347. A ll manufactures of flax, hemp, ramie, or other vege third class the value whereof shall be tw elve cents or less
table fibre, or of which these substances, or either of them, per pound, the duty shall be four cents per pound.
is the component m aterial of chief value, not specially pro
359. On wools of the third class, and on cam el’s hair of the
vided for in this A ct, forty-five per centum ad valorem.
third class, the value whereof shall exceed tw elve cents per
pound, the duty shall be seven cents per pound.
SCHEDULE K .
360. The duty on wools on the skin shall be one cent less
WOOL ATtD M AN U FAC TU R E S.O F W pOL.
per pound than is imposed in this schedule on other wools of
348. A ll wools, hair of the camel, goat, alpaca, and other the same class and condition, the quantity and value to be
like animals, shall be divided, for the purpose of fixing the ascertained under such rules as the Secretary of the Treas
duties to be charged thereon, into the three following classes: ury may prescribe.
361. Top waste, stubbing waste, roving waste, ring waste,
349. Class one, that is to say, merino, mestiza, metz, or
metis wools, or other wools of Merino blood, immediate or and garnetted waste, th irty cents per pound.
362. Shoddy, tw enty-five cents per pound; noils, wool ex
remote, Down clothing wools, and wools of like character
w ith any of the preceding, including Bagdad wool, China tract, yarn waste, thread waste, and all other wastes com
lam b’s wool, Castel Branco, Adrianople skin wool or butch posed wholly or in part of wool and not specially provided
er’s wool, and such as have been heretofore usually imported for in this A ct, tw enty cents per pound.
363. Woolen rags, mungo, and flocks, ten cents per pound.
into the United States from Buenos Ayres, New Zealand,
364. W ool and hair w hich have been advanced in any
Australia, Cape of Good Hope, Russia, Great Britain, Can
ada, Egypt, Morocco, and elsewhere, and all wools not here- manner or by any process of m anufacture beyond the washed
or scoured condition, not specially provided for in this A ct,
i i after included in classes tw o and three.
THE TARIFF ACT.
shall be subject to the same duties as are imposed upon
manufactures o f wool not specially provided fo r in this A ct.
363. On yarns made wholly or in part o f wool, valued at
not more than thirty cents per pound, the duty per pound
shall be tw o and one-half times the duty imposed by this
A ct on one pound o f unwashed wool o f the first class: valued
at more than thirty cents per pound, the duty per pound
shall be three and one-half times the duty imposed by this
A c t on one pound o f unwashed wool o f the first class, and in
addition thereto, upon all the foregoing, forty per centum ad
valorem.
366, On cloths, knit fabrics, and all manufactures o f every
description made wholly or in part o f wool, not specially
provided for in this A ct, valued at not more than fo rty cents
per pound, the duty per pound shall be three times the duty
imposed by this A ct on a pound o f unwashed wool o f the
first class; valued at above forty cents per pound and not
above seventy cents per pound, the duty' per pound shall be
four times the duty imposed by this A c t on one pound of
unwashed wool o f the first class, and in addition thereto,
upon all the foregoing, fifty per centum ad valorem; valued
at over seventy cents per pound* the duty per pound shall
be four times the duty imposed by this A ct on one pound of
IS
per square yard, and in addition thereto fo rty per centum
ad valorem.
375. V elvet and tapestry velvet carpets, figured or plain,
printed on the warp or otherwise, and all carpets or carpet
ing of like character or description, fo rty cents per square
yard, and in addition thereto forty" per centum ad
valorem.
376. Tapestry Brussels carpets, figured or plain, and all
carpets or carpeting o f like character or description, printed
on the warp or otherwise, twenty-eight cents per square
yard, and in addition thereto fo rty per centum ad valorem.
377. Treble ingrain, three-ply, and all chain Venetian car
pets. twenty-two cents per square yard, and in addition
thereto forty per centum ad valorem.
378. W ool Dutch and two-ply ingrain carpets, eighteen
cents per square yard, and in addition thereto fo rty per
centum ad valorem.
379. Carpets o f every- description woven whole for rooms,
and Oriental, Berlin, Aubusson, Axm inster, and similar
rugs, ten cents (ier square foot, and in addition thereto forty
l » r centum ad valorem.
380. Druggets and backings, printed, colored, or other
wise, twenty-two cents per square yard, and in addition
unwashed wool of the first class and fifty-five per centum ad thereto forty per centum ad valorem.
valorem.
381. Carpets and carpet ing o f wool, flax, or cotton, or com
367. On blankets and flannels for underwear composed posed in part of either, not. specially provided for in this
wholly or in part o f wool, valued at not more than forty A ct. fifty per centum ad valorem.
cents per pound, the duty per pound shall be the same as the
382. Mats, rugs for floors, screens, covers, hassocks, bed
duty imposed by this A ct on two pounds o f unwashed wool sides, art squares and other portions o f carpets or carpeting
o f the first class, and in addition thereto th irty per centum made wholly o r in part of wool, and not specially provided
ad valorem; valued at more than forty cents and not more for in this Act. shall be subjected to the rate o f duty herein
than fifty cents per pound, the duty per pound shall be three imposed on carpets or carpetings o f like character or de
times the duty imposed by this Act on one pound o f un scription.
washed wool o f the first class, and in addition thereto thirty383. W henever, in any schedule o f this A c t, the word
five per centum ad valorem. On blankets composed wholly “ w ool" is used in connection with a manufactured article
or in part o f wool, valued at more than fifty cents per o f which it is a component material, it shall be held to in
pound, the duty per pound shall be three times the duty im clude wool or hair o f the sheep, camel, goat, alpaca or other
posed by this Act on one pound o f unwashed wool o f the animat, whether m anufactured by the woolen, worsted, felt
first class, and in addition thereto forty per centum ad va or any other process.
lorem. Flannels, composed wholly or in part of wool,valued
S C 1 IK D C I.G l,.
at above fifty cents per pound, shall be classified and pay
811. K* AND StfifC GOODS
the same duty as women's and children's dress goods, coat
384. Silk partially manufactured from cocoons or from
linings, Italian cloths and goods of similar character and de
scription provided by this A ct; Provided, That on blankets waste silk, and not further advanced or manufactured than
over three yards in length the same duties shall be paid as carded or combed silk, fo rty cents per pound.
on cloths.
385. Thrown silk, not more advanced than singles, tram,
888, On women's and children’s dress goods, coat linings, organzine, sewing silk, tw ist, (loss, and silk threads or yarns
Italian cloths and g i»d s o f similar description and character, of every description, except spun silk, thirty per centum ad
o f which the warp consists wholly o f cotton or other vege valorem ; spun silk in skeins, cons, warps, or on beams,
table material, with the remainder o f the fabric composed valued at not exceeding one dollar per pound, tw en ty cents
w holly or In part o f wool, valued at not exceeding fifteen per pound and fifteen per centum ad valorem ; valued at
cents per square yard, the duty shall be seven cents per over one dollar per pound and not exceeding one dollar and
square yard; valued) at more than fifteen cents per square fifty cents tier pound, thirty cents per pound and fifteen per
yard, the duty shall be eight cents per square yard; ami in centum ad valorem ; valued at over one dollar and fifty
addition thereto on all the foregoing valued at not above cents per pound and not exceeding tw o dollars tier pound,
seventy cents per pound, fifty per centum ad valorem; forty cent* per pound and fifteen per centum an valorem ;
valued above seventy cents pet pound, fifty-five per centum valued at over tw o dollars per pound and not, exceeding two
ad valorem : Provided, That on all the foregoing weighing dollars and fifty cents par pound, fifty cents per pound and
over four ounce* per square yard, the duty shall lie the fifteen per centum ad valorem ; valued at over tw o dollars
and fifty cent* (sir pound, sixty cents per pound and fifteen
same as Imposed by this schedule on cloths,
369. On women’s and children’s dress goods, coat linings, per centum ad valorem ; but in no case shall the foregoing
Italian cloth*, bunting, and goods o f similar description or article* pay a less rate o f duty than thirty-live per centum
character eompos-d wholly or in part o f wool, and not spec ad valorem.
38®, Velvet*, velvet or plush ribbons, chenilles, or other
ia lly provided fur in this A rt. the duty shall he eleven cents
per square yard: and in addition thereto on all the foregoing pile fabrics, cut or uncut, composed of silk, or o f which silk
valued at not above seventy cents per pound, fifty per is the component material of ch ief value, not specially pro
centum ad valorem; valued above seventy cents per pound, vided for in this Act, one dollar and fifty cents per pound
fifty-five per centum ad valorem: Provided, That on all the and fifteen per centum ad valorem, plushes, composed of
foregoing, weighing over four ounce* per square yard, the silk, or of which *dk n the component material o f chief
duty shall bo the same sw imposed by t his schedule on cloths. value, one dollar per pound and fifteen per centum ad va
370. On clothing, ready-made, and articles o f wearing lorem : but in no case shall the foregoing articles pay a less
apparel o f every description, including shawls, whether rate of duty than fifty per centum ad valorem.
387.
Woven fabric* in the piece, not specially provided for
knitted or woven, and knitted articles o f every description,
made up or manufactured wholly or in part, felts not woven in this A ct, weighing not less than one and one-third
and not specially provided for in this Act, composed wholly ounces jwr 'quare yard and not more than eight ounces per
or in part o f wool, the duty per pound shall be four times square yard, ao-l containing not more than tw en ty per cen
the duty imposed by this A ct on one pound of unwashed tum in weight o f silk, if iii the gum, fifty cents per pound,
wool of the first class, and in addition thereto sixty per and if dyed in the piece, sixty cents per pound; if contain
centum ad valorem.
ing more than tw en ty p< r centum and not more than th irty
371. Webbings, goring*, suspenders, braces, landing*, per centum in weight o f silk, if in the gum, sixty five cents
beltings, bindings, braids, galloons, edgings, inserting*, per pound, and if dyed in the piece, eigh ty cents per pound;
flouncing*, fringes, gimp*, cords, cords and tassels, laces, if containing more than thirty per centum and not more
and other trimming* and articles made wholly or in part of than forty-five pier centum in w eight of silk, i f in the gum,
lace, embroideries and articles embroidered 6y hand or ma ninety cent * per jKiund, and if dyed in the piece, one dollar
chinery, head nets, netting, buttons or barrel buttons or and ten cents pier pound; if dyed in the thread or yarn and
buttons o f other forms for tassels or ornaments, and manu containing not more than th irty per centum in w eigh t of
facture* o f wool ornamented with bead* or spangle of silk, if black .except selvedge.*!, seventy-five cents per
whatever material composed, any o f the foregoing made o f pound, and if other than black, ninety cents pier pound; if
wool or o f which wool is a component material, whether containing more than th irty and not more than forty-five
composed in part o f India rubber or otherwise, fifty cents per centum in weight of silk, if black (except selvedges),
one dollar and ten cents per pound, and if other than black,
i»;r pound and sixty per centum ad valorem,
37a. Aubuason, Axmiristnr, nioquetto and chenille car one dollar and thirty cents per pound; if containing more
pets, figured or plain, and all carpets or carpetings o f like than forty-five per centum in w eight o f silk, or it com
character or description, sixty cents per square yard, and in posed wholly o f silk, if dyed in the thread or y a m and
weighted in" the dyeing so as to exceed the original w eight
addition thereto forty per centum ad valorem.
373. Saxony, W ilton, and Tournay velvet carpets, figure 1 o f the raw silk, if black (except selvedges), one dollar
or plain, and all rilrpet* o f carpeting* o f like character or and fifty cents per pound, and if other than black, tw o dol
description, sixty neats per square yard, and in addition lars and twenty-five cents per piound; i f dyed in the thread
or yarn and the weight is not increased by dyeing be
thereto forty per centum ad valorem.
*74. lint* . ds carpets, figured or plain, and all carpets or yond the original weight o f the raw silk, three dollars per
carpeting o f like character or description, forty-four cents pound; if in the gum, tw o dollars and fifty cents per pound;
16
THE TARIFF ACT.
if boiled off or dyed in the piece or printed, three dollars and proportionately for fractions of a dollar of such export
per pound; if w eighing less than one and one-third ounces duty.
and more than one-third of an ounce per square yard, if in
397. Papers commonly known as copying paper, stereotype
the gum or if dyed in the thread or yarn, two and one-half paper, paper known as bibulous paper, tissue paper, pottery
dollars per pound; if w eighing less than one and one-third paper and all sim ilar papers, white, colored or printed, w eigh
ounces and more than one-third of an ounce per square yard, ing not over six pounds to the ream of four hundred and
if boiled off, three dollars per pound; if dyed or printed in eighty sheets, on a basis of tw en ty by th irty inches, and
the piece, three dollars and twenty-five cents per pound; if whether in reams or any other form, six cents per pound and
weighing not more than one-third of an ounce per square fifteen per centum ad valorem; if w eighing over six pounds
yard, four dollars and fifty cents per pound; but in no case and not over ten pounds to the ream, and letter copying
shall any of the foregoing fabrics in this paragraph pay a books, whether wholly or partly m anufactured, five cents per
pound and fifteen per centum ad valorem; crepe paper and
less rate of duty than fifty per centum ad valorem.
388. Handkercliiefs or mufflers composed wholly or in part filtering paper, five cents per pound and fifteen per centum
of silk, whether in the piece or otherwise, finished or unfin ad valorem.
ished, if not hemmed or hemmed only, shall pay the same
398. Surface-coated papers not specially provided for in
rate of duty as is imposed on goods in the piece of the same this Act, two and one-half cents per pound and fifteen per
description, w eight, and condition as provided for in this centum ad valorem; if printed, or wholly or partly covered
schedule, but such handkerchiefs or mufflers shall not pay w ith m etal or its solutions, or w ith gelatin or flock, three
a less rate of duty than fifty per centum ad valorem; if such cents per pound and tw en ty per centum ad valorem; parch
handkerchiefs or mufflers are hemstitched or imitation hem ment papers, tw o cents per pound and ten per centum ad
stitched, or revered or have drawn threads, or are embroid valorem; plain basic photographic papers for album enizing,
ered in any manner, whether w ith an initial letter, mono sensitizing or baryta coating, three cents per pound and ten
gram, or otherwise, by hand or m achinery, or are tam per centum ad valorem; albumenized or sensitized paper or
boured, appliqued, or are made or trimmed w holly or in paper otherwise surface coated for photographic purposes,
part w ith lace, or w ith tu cking or insertion, they shall pay th irty per centum ad valorem.
a duty of ten per centum ad valorem in addition to the duty
hereinbefore prescribed, and in no case less than sixty per Manufactures of P aper :
399. Paper envelopes, plain, tw en ty per centum ad va
centum d valorem.
389. Bandings, including hat bands, beltings, bindings, lorem ; if bordered, embossed, printed, tinted, or decorated,
bone casings, braces, cords, cords and tassels, garters, gor- thirty-five per centum ad valorem.
400. Lithographic prints from stone, zinc, aluminum or
ings, suspenders, tubings, and webs and webbings, composed
wholly or in part of silk, and whether composed in part of other material, bound or unbound (except cigar labels, flairs
india rubber or otherwise, if not embroidered in any man and bands, lettered or otherwise, music and illustrations
when form ing a part of a periodical or newspaper and
ner by hand or machinery, fifty per centum ad valorem.
390. Laces, and articles made w holly or in part of lace, accompanying the same, or if bound in or form ing a part o f
edgings, insertings, galloons, chiffon, or other flouncings, printed books, not specially provided for in this A ct), on
nets or nettings, and veilings, neck rufflings, ruch- paper or other m aterial not exceeding eight one-thousandths
ings, braids, fringes, trimmings, embroideries and ar of one inch in thickness, tw en ty cents per pound ; on paper
ticles embroidered by hand or m achinery, or tamboured or other m aterial exceeding eight one-tliousandths of one
or appliqued, clothing, ready-made, and articles of w ear inch and not exceeding tw en ty one-thousandths of one inch
ing apparel of every description, including knit goods, in thickness, and exceeding thirty-five square inches, but not
made up or m anufactured in whole or in part by the tailor, exceeding four hundred square inches cu ttin g size in dimen
seamstress or manufacturer; all of the above-named articles sions, eight cents per pound ; exceeding four hundred square
made of silk, or of w hich silk is the component m aterial of inches cu ttin g size in dimensions, thirty-five per centum
chief value, not specially provided for in this A ct, and silk ad valorem ; prints exceeding eight one-thousandths of one
goods ornamented w ith beads or spangles, of w hatever m a inch and not exceeding tw en ty one-thousandths of one inch
terial composed, sixty per centum ad valorem: Provided, in thickness, and not exceeding thirty-five square inches
That any wearing apparel or other articles provided for in cuttin g size in dimensions, five cents per pound ; litho
this paragraph (except gloves) when composed in part of graphic prints from stone, zinc, alum inum or other m aterial,
india rubber, shall be subject to a duty of sixty per centum on cardboard or other material, exceeding tw en ty onethousandths of one inch in thickness, six cents per pound;
ad valorem.
391. A ll manufactures of silk, or of w hich silk is the com lithographic cigar labels, flaps and bands, lettered or blank,
ponent m aterial of chief value, including such as have india printed from stone, zinc, aluminum or other m aterial, if
rubber as a component material, not specially provided for printed in less than eight colors (bronze printing to be
in this A ct, and all Jacquard figured goods in the piece, counted as tw o colors), but not including labels, flaps and
made on looms, of which silk is the component m ate bands printed in whole or in part in m etal leaf, tw en ty cents
rial of chief value, dyed in the yarn, and containing two or per pound. Labels, flaps ana bands, if printed entirely in
more colors in the filling, fifty per centum ad valorem: bronze printing, fifteen cents per pound; labels, flaps and
Provided, That all manufactures of which wool is a compo bands printed in eight or more colors, but not including
nent material, shall be classified and assessed for duty as labels, flaps and bands printed in whole or in part in metal
leaf, th irty cents per pound; labels, flaps and bands printed
manufactures of wool.
393.
In ascertaining the w eight of silk under the proviin whole or in part in metal leaf, fifty cents per pound.
sions of this schedule, the w eight shall be taken in the con Books of paper or other m aterial for children’s use, contain
dition in which found in the goods, w ithout deduction there ing illuminated lithographic prints, not exceeding in weight
from for any dye, coloring m atter, or other foreign sub twenty-four ounces each, and all booklets and fashion
magazines or periodicals printed in whole or in part by
stance or material.
lithographic process or decorated by hand, eight cents per
SC H E D U LE M.
pound.
PULP, PAPERS AND BOOKS.
401. W riting, letter, note, hand-made, drawing, ledger,
P ulp and P aper :
393. M echanically ground wood pulp, one-twelfth of one bond, record, tablet and typew riter paper, w eighing not
cent per pound, dry weight; chem ical wood pulp, un less than ten pounds and not more than fifteen pounds
bleached, one-sixth of one cent per pound, dry weight; to the ream, two cents per pound and ten per centum ad
bleached, one-fourth of one cent per pound, dry weight: valorem; w eighing more than fifteen pounds to the ream,
Provided, That if any country or dependency shall impose three and one-half cents per pound and fifteen per centum
an export duty on pulp wood exported to the United States, ad valorem; (but if any such paper is ruled, bordered, em
the amount of such export duty shall be added, as an addi bossed, printed, or decorated in any manner, it shall pay ten
tional duty, to the duties herein imposed upon wood pulp, per centum ad valorem in addition to the foregoing rates :
Provided, That in com puting the duty on such paper every
when imported from such country or dependency.
394. Sheathing paper and rooting felt, ten per centum ad one hundred and eighty thousand square inches shall be
taken to be a ream.
valorem.
402. Paper hangings and paper for screens or fireboards,
395. Filter masse or filter stock, composed wholly or in
part of wood pulp, wood flour, cotton or other vegetable and all other paper not specially provided for in this A ct,
fibre, one and one-half cents per pound and fifteen per twenty-five per centum ad valorem; all Jacquard designs of
one-line paper, or parts of such designs, finished or unfin
centum ad valorem.
396. Printing paper, unsized, sized or glued, suitable for ished, thirty-five per centum ad valorem; all Jacquard de
books and newspapers, valued at not above two cents per signs cut on Jacquard cards, or parts of such designs,
pound, three-tenths of one cent per pound ; valued above finished or unfinished, thirty-five per centum ad valorem.
two cents and not above two and one-half cents per pound Manufactures of P aper :
four-tenths of one cent per pound; valued above two and’
403. Books of all kinds, including blank books and pam
one-half cents per pound, and not above three cents per phlets and engravings, bound and unbound, photographs,
pound, five-tenths of one cent per pound ; valued above etchings, maps, charts, music in books or sheets and printed
three cents and not above four cents per pound, six-tenths m atter, all the foregoing not specially provided for in this
of one cent per pound ; valued above four cents and not A ct, tw enty-five per centum ad valorem.
above five cents per pound, eight-tenths of one cent per
404. Photograph, autograph and scrap albums, w holly or
pound ; valued above five cents per pound, fifteen per partly m anufactured, thirty-five per centum ad valorem.
centum ad valorem : Provided, That if any country or de
405. A ll fan cy boxes made of paper or#of w hich paper is
pendency shall impose an export duty upon pulp wood ex the component m aterial of chief value, or if covered w ith
ported to the United States, there shall be imposed upon surface-coated paper, forty-five per centum ad valorem.
printing paper when imported from such country or de
406. P laying cards in packs not exceeding rifty-four cards
pendency, an additional duty of one-tenth of one cent per and at a like rate for any number in excess, ten cents per
pound for each dollar of export duty per cord so imposed, pack and tw enty per centum ad valorem.
THE TARIFF ACT.
1 7
407. Manufactures of paper, or of which paper is the
421. Fulminates, fulm inating powders, and like articles,
component m aterial o f chief value, not specially provided not specially provided for in this A ct, th irty per centum ad
for in this A ct, thirty-five per centum ad valorem.
valorem.
422. Gunpowder, and all explosive substances used for
s c n E D r u : >*.
mining, blasting, artillery, or sporting purposes, when val
SUNDRIES.
ued at t wenty cents or less per pound, four cents per pound;
408. Beads o f all kinds, not threaded or strung, th irty five valued above tw enty cents per pound, six cents per pound.
423. Matches, friction or lucifer, o f all descriptions, per
per centum ad valorem; fabrics, nets or nettings, laces,
embroideries, galloons, wearing apparel, ornaments, trim gross of one hundred and forty-four boxes, containing not
mings and other articles not specially provided for in this more than one hundred matches per box, eight cents per
A ct, composed wholly or in part o f beads or spangles made gross; when imported otherwise than in boxes containing
of glass or paste, gelatin, metal, or other material, hut not not more than one hundred matches each, one cent per one
thousand matches.
composed in part o f wool, sixty per centum ad valorem.
424. Percussion caps, thirty per centum ad valorem; cart
400. Braids, plaits, laces, and w illow sheets or squares,
composed wholly o f straw, chip, grass, palm leaf, willow, ridges, thirty-five per centum ad valorem; blasting caps,
osier, or rattan, suitable for making or ornamenting hats, tw o dollars and thirty-six cents per one thousand caps.
425. Feathers and downs o f all kinds, including bird skins
bonnets, or hoods, not bleached, dyed, colored or stained,
fifteen per centum ad valorem; if bleached, dyed, colored or or parts thereof w ith the feathers on, crude or not dressed,
stained, tw enty per centum ad valorem; hats" bonnets, and colored, or otherwise advanced or manufactured in any
hoods, composed o f straw, chip, grass, palm leaf, willow, manner, not specially provided for in this A ct, fifteen per
osier, or rattan, whether w holly or partly manufactured, centum ad valorem ; when dressed, colored, or otherwise
but not trimmed, thirty-five per centum ad valorem: if advanced or manufactured in any manner, including quilts
trimmed, fifty per centum ad valorem
But the terms o f down and other manufactures' o f down, and also dressed
‘ •grass’" and “ straw” shall be understood to mean these sub and finished birds suitable for m illinery ornaments, and ar
stances in their natural form and structure, and not the tificial or ornamental feathers, fruits, grains, leaves, flowers,
and stems or parts thereof, of whatever material composed,
sejmrated fibre thereof.
410. Brushes, brooms and feather dusters o f all kinds, and not specially provided for in this A ct, fifty per centum ad
hair pencils, in quills or otherwise, forty per centum ad valorem.
428. Furs, dressed on the skin but not made up into a rti
valorem,
411. Bristles, sorted, bunched or prepared, seven and one- cles, and furs not on the skin, prepared for hatters’ use, in
cluding
fur skins carroted, tw enty per centum ad
half cents per pound.
valorem.
Buttons and Button F orms :
427. Fans o f all kinds, except common palm-leaf fans,
112. Trousers buckles made wholly or partly o f iron or steel, fifty per centum ad valorem.
or parts thereof, valued at not more than fifteen cents per
428. Gun wads o f all descriptions, tw enty per centum ad
hundred, five cents per hundred; valued at more than fif valorem.
teen cents per hundred and not more than fifty cents per
42®. Bair, human, if clean or drawn but not manufac
hundred, ten cents per hundred: valued at more than fifty tured. twenty per centum ad valorem.
cents per hundred, fifteen cents per hundred : and in addi
430. Hair, curled, suitable for beds or mattresses, ten per
tion thereto on each and all o f the above buckles or parts of centum ad valorem.
buckles, fifteen per centum ad valorem.
481. Haircloth, known as “ crinoline" cloth, ten cents per
418. Button forms : Hastings, mohair, cloth, silk, or otlmr square yard; haircloth, known as “ hair seating” , and hair
manufactures o f cloth, wove > or made in patterns of such press cloth, tw enty cents per square yard,
size, shape or form, or cut in such manner as to be fit for
432, Hats, bonnets, or hoods, for men’s, women's, boys, or
buttons exclusively, ten per centum ad valorem.
children's wear, trimmed or untrimmed, including bodies,
414. Buttons or j«jrts o f buttons and button molds or
hoods, plateaux, forms, or siiapes, for hats or bonnets, com
blanks, finished or unfinished, shall pay duty at the follow
posed wholly or i i chief value o f fur o f the rabbit, beaver,
ing rates, the line button measure being ope-fort ieth o f one
or other animal-, valued at not more than five dollars per
inch, namely: Buttons known commercially as agate but dozen, tw o dollars tier dozen; valued at more than five dol
tons, metal trousers buttons* except steel), and nickel bar hut
lars per dozen and not more than ten dollars per dozen,
tons, one-twelfth o f one cent per line per gross; buttons of
three dollars per dozen; valued at more than ten dollars per
bone, and steel trousers buttons, one-fourth o f one cent per line
dozen and not more than tw en ty dollars per dozen, five dol
per gross; buttons o f pearl or shell, one and one-half centlars per dozen: valued at more than tw enty dollars per
per fine per gross; buttons of horn, vegetable ivory, glass or
lozen. seven dollars per dozen; and in addition thereto on
metal not specially provided for in this A ct. three-fourths of
all the foregoing, tw enty |>er centum ad valorem.
one cent per line jper gross, and in addition thereto, qn all
433. Indurated fibre ware and m anufactures of wood or
the foregoing articles in this paragraph, fifteen per centum
other pulp, and not otherwise specially provided for, thirtyad valorem; shoe buttons made of paper, hoard, papier five per centum ad valorem,
macho, pulp or other similar material, not specially provided
for in this A ct, valued at not exceeding three cents per J hwfury and P r errors S jonfsi :
gross, one cent per gross; buttons not specially provided for
134. Articles commonly known as jew elry, and parts
tn this Act, and all collar or cuff buttons and studs, fifty thereof, finished or unfinished, not specially provided for ia
per centum ad valorem.
ih i- Act, including precious stones set, pearls set or strung,
415. Coal, bituminous*, and all coals containing less than and cameos in frames, sixty per centum ad valorem.
435, Diamonds and other precious stones advanced in con
ninety-two per centum of fixed carbon, and shale, aixtvseven cents her ton o f twenty-eight bushels, eighty pounds dition or value from their natural state by cleaving, split
to the bushel; coal slack or culm, such m will pass through ting, cutting, or other process, and not set, "ten tier centum
a half inch screen, fifteen cents per ton o f twenty-eight a<l valorem: imitations o f diamonds or other precious stones,
bushels, eighty pounds to the bushel: Provided, That'on all composed o f glass or paste, not exceeding an inch in dimen-,
coal imported into the United States, which is afterwards sums, not engraved, painted or otherwise ornamented or
used for fuel on Iward vessels propelled by steam and en decorated, and not mounted or set, twenty jier centum ad
gaged m trade with foreign countries, or in trade between
the Atlantic and Pacific ports of the United States, and
13*5. Pearls in their natural state, not strung or set, ten
which are registered under the laws o f the United States, a per centum ad valorem.
drawback shall b# allowed equal to the duty imposed by law
upon such coal, and shall be paid under such regulations as L eather , and M anufactures of :
437. Hides o f cattle, raw or uncured, whether dry, salted
the Secretary o f the Treasury shall prescribe: coke, twenty
or pickled, fifteen per centum ad valorem : Provided, That
per centum ad valorem,
ail leather exported, made from iqijxirted hides, there
418, Cork bark, cut into squares or cubes, eight cents per
he allowed a drawback equal to the amount of duty
pound: manufactured corks over three-fourths of an inch
m diameter measured at; larger end, fifteen cents per pound; paid on such hides, to be paid under such regulations as the
three-fourths o f an inch and less in diameter, measured at Secretary o f the Treasury m ar prescribe.
438. Band or belting leather, sole leather, dressed upper
larger end, twenty-five cents per pound; cork, artificial, or
cork substitutes, manufactured from cork waste and not and all other leather, calf-skins tanned or tanned and
dressed, kangaroo.sheep and goat skins (including lamb and
otherwise provided for, eight cents per pound.
kid skins) dressed and finished, chamois and other skins
41'• Dice, draughts, chessmen, chess bails, and billiard,
pool, and bagatelle balls, o f ivory, bone or other materials, and bookbinders’ calf-skins : all the foregoing not specially
provided for in this Act, tw enty per centum ad valorem ;
fifty per centum ad valorem.
418. Dolls, doll heads, toy marbles o f whatever materials skins for morocco, tanned hut unfinished, ten per centum
composed. and all other toys not oomjmsed o f rubber, cliina, ad valorem : patent, japanned, varnished or enameled
porcelain, parian, bisque, earthen or stone ware, and not leather, weighing not over ten pounds per dozen hides or
specially provided for in this A ct, thirty-five per centum ad skins, thirty cents per pound and tw enty per centum ad va
lorem ; if weighing over ten pounds and not over twentyvalorem.
4I> Emery grains and emery manufactured, ground, pul five pounds per dozen, thirty cents per pound and ten per
verized or refined, one cent pier pound; emery wheels, emery centum ad valorem ; if weighing over twenty-five pounds
files and manufactures o f which em ery Is the component per dozen, twe> ty cents per pound a- d ten per centum ad
material of chief value, twenty-five per centum ad valorem. valorem; pianoforte leather and pianoforte action leather,
thirty-five per centum ad valorem ; leather shoe laces, fin
Ex fu b svk S ubstances i
ished or unfinished, fifty cents per gross pairs and tw enty per
4)J0. I i recrackers o f all kinds, eight, cents pier pound, the centum ad valorem : boots and shoes made o f leather,
weight to include all coverings, wrappings and packing twe tv-five per centum ad valorem : Provided, That leather
material.
cut into shoe uppers or vamps or other forms, suitable for
valorem.
S
18
THE
T A R IF F
conversion into m anufactured articles, shall be classified as
m anufactures of leather and pay duty accordingly.
Gloves—
439. Gloves made wholly or in part of leather, whether
wholly or partly manufactured, shall pay duty at tire follow
ing rates, the lengths stated in each case being the extreme
length when stretched to their full extent, namely:
440. W omen’s or children's “ g la c e ” finish, Schmaschen
(of slice]) origin), not over fourteen inches in length, one dol
lar and seventy-five cents per dozen pairs; over fourteen
inches and not over seventeen inches in length, tw o dollars
and twenty-five cents per dozen pairs; over seventeen inches
in length, two dollars and seventy-five cents per dozen pairs;
men’s “ gla ce” finish, Schmaschen (sheep), three dollars per
dozen pairs.
441. w om en’s or children’s “ glace” finish, lamb or sheep,
not over fourteen inches in length, tw o dollars and fifty
cents per dozen pairs; over fourteen and not over seventeen
inches in length, three dollars and fifty cents per dozen
pairs; over seventeen inches in length, four dollars and fifty
cents per dozen pairs; men’s “ glace” finish, lamb or sheep,
four dollars per dozen pairs.
442. Women’s or children’s “ glace” finish, goat, kid or
other leather than of sheep origin, not over fourteen inches
in length, three dollars per dozen pairs; over fourteen and
not over seventeen inches in length, three dollars and sev
enty-five cents per dozen pairs; over seventeen inches in
length, four dollars and seventy-five cents per dozen pairs;
men’s “ glace” finish, kid, goat or other leather than of sheep
origin, four dollars per dozen pairs.
443. W omen’s or children’s, of sheep origin, w ith exterior
grain surface removed, by whatever name known, not over
seventeen inches in length, two dollars and fifty cents per
dozen pairs; over seventeen inches in length, three dollars
and fifty cents per dozen pairs; men’s, of sheep origin, w ith
exterior surface removed, by w hatever name known, four
dollars per dozen pairs.
444. Women’s or children’s kid, goat or other leather than
o f sheep origin, w ith exterior grain surface removed, by
whatever name known, not over fourteen inches in length,
three dollars per dozen pairs; over fourteen inches and not
over seventeen inches in length, three dollars and seventyfive cents per dozen pairs; over seventeen inches in length,
four debars and seventy-five cents per dozen pairs; men’s,
goat, kid. or other leather than of sheep origin, with ex
terior grain surface removed, by w hatever name known,
four dollars per dozen pairs.
445. In addition to the foregoing rates there shall be paid
the following cum ulative duties : On all leather gloves,when
lined, one dollar per dozen pairs ; on all pique, or prix seam
gloves, forty cents per dozen p a irs; on all gloves stitched
or embroidered, w ith more than three single strands or cords,
forty cents per dozen pairs.
446. Glove tranks, w ith or w ithout the usual accompany
ing pieces, shall pay seventy-five per centum of the duty
provided for the gloves in the fabrication of which they are
suitable.
447. Harness, saddles and saddlery, or parts of either, in
sets or in t arts, finished or unfinished, forty-five per centum
ad valorem.
Miscellaneous Manufactures :
448. Manufactures of amber, asbestos, bladders, cork, cat
gut or whip gut or worm gut, or w ax, or of w hich these sub
stances or either of them is the component m aterial of chief
value, not specially provided for in this A ct, twenty-five per
centum ad valorem.
449. Manufactures of bone, chip, grass, horn, india rub
ber, palm leaf, straw, weeds or whalebone, or of which
these substances or either of them is the component ma
terial of chief value, not specially provided for in this Act,
th irty per centum ad valorem; but the terms “ gra ss” and
" straw ” shall be understood to mean these substances in
their natural form and structure, and not the separated
fibre thereof.
450. Manufactures of leather, finished or unfinished, man
ufactures of fur, gelatin, gutta-percha, human hair, ivory,
vegetable ivory, mother-of-pearl and shell, plaster of paris
papier mache and vulcanized india rubber known as “ hard
rubb er” , or of w hich these substances or either of them is
the component m aterial of chief value, not specially pro
vided for in this A ct, and shells engraved, cut, ornamented
or otherwise manufactured, thirty-five per centum ad
valorem.
451. Masks, composed of paper or pulp, thirty-five pi
centum ad valorem.
452. M atting made of cocoa fibre or rattan, six cents pi
square yard; mats made of cocoa fibre or rattan, four cen
per square foot.
453. Musical instruments or parts thereof, pianoforte ations and parts thereof, strings for musical instruments n<
otherwise enumerated, cases for musical instruments, pitc
pipes, tuning forks, tuning hammers and metronome;
strings tor musical instruments, composed whollv or in pai
of steel or other m etal, all the foregoing, forty-five pe
centum ad valorem.
J
1
454. Paintings in oil or w ater colors, pastels, pen and in
drawings, and statuary, not specially provided for in this A c
tw enty per centum ad valorem; but the term “ statuary” a
used in this A ct shall be understood to include only such sta
uary as is cut, carved, or otherwise w rought by hand from
AC T .
solid block or mass of marble, stone, or alabaster, or from
m etal, and as is the professional production of a statuary or
sculptor only.
455. Peat moss, one dollar per ton.
456. Pencils of paper or wood filled w ith lead or other m a
terial, and pencils of lead, forty-five cents per gross and
tw enty-five per centum ad valorem; slate pencils, covered
w ith wood, thirty-five per centum ad valorem; all other
slate pencils, three cents per one hundred.
457. Pencil leads not in wood, ten per centum ad valorem.
458. Photographic d ry plates or films, tw enty-five per
centum ad valorem.
459. Pipes and smokers’ articles : Common tobacco pipes
and pipe bowls made w holly of clay, valued at not more than
forty cents per gross, fifteen cents per gross ; other tobacco
pipes and pipe bowls of clay, fifty cents per gross and
tw enty-five per centum ad valorem ; other pipes and pipe
bowls of w hatever m aterial composed, and all smokers’ a rti
cles whatsoever, not specially provided for in this Act, in
cluding cigarette books, cigarette book covers, pouches for
smoking or chew ing tobacco and cigarette paper in all forms,
sixty per centum ad valorem.
460. Plows, tooth and disk harrows, harvesters, reapers,
agricultural drills, and planters, mowers, horse-rakes, cu lti
vators, threshing machines, and cotton gins, tw en ty per
centum ad valorem.
461. Plush, black, known com m ercially as hatters’ plush,
composed of silk, or of silk and cotton, such as is used e x
clusively for m aking m en’s hats, ten per centum ad valorem.
462. Umbrellas, parasols and sun shades covered w ith m a
terial other than paper, fifty per centum ad valorem. Sticks
for umbrellas, parasols or sun shades, and w alking canes,
finished or unfinished, forty per centum ad valorem.
463. W aste, not specially provided for in this A ct, ten per
centum ad valorem .
FREE
L IS T .
Sec. 2. That on and after the passage of this A c t, unless
otherwise specially provided for in this A ct, the follow ing
articles when imported shall be exem pt from duty :
464. Acids: Arsenic or arsenious, benzoic, carbolic, flnoric, hydro
chloric or muriatic, nitric, oxalic, phosphoric, phthalic, picric or nitropterio, prussio, silicic, and valerianio.
465. Aconite.
466. Acorns, raw, dried or undried, but unground.
467. Agates, unmanufactured.
468. Albumen, not specially provided for.
469. Alizarin, natural or artificial, and dyes derived from alizarin or
from antliraein.
470. Amber, and amberoid unmanufactured, or crude gum.
471. Ambergris.
472. Aniline salts.
4.3. A n y animal imports i specially fo r breeding purposes shall be
admitted free: Provided, That no suoh animal shall be admitted free
unless pure bred o f a recognized breed, and duly registered in the
book o f reiord established for that breed: And provided further.
That certificate of such record and of the pedigree o f suoh animal
shall be produced and submitted to the customs officer, duly authenti
cated by the proper custodian o f suoh book of record, together with
the affidavit of the owner, agent, or importer that such animal is the
identical animal described in said certificate o f record and pedigree:
And provided further. That the Secretary o f Agriculture shall deter
mine and certify to the Secretary o f the Treasury what are recog
nized breeds and pure bred animals under the provisions of this para
graph. The Secretary of the Treasury m ay prescribe Buch additional
regulations as m ay be required for the striot enforcement o f this p ro
vision. Cattle, horses, sheep, or other domestic animals straying
across the boundary line into any foreign country, or driven across
such boundary line by the owner fo r temporary pasturage purposes
only, together with their offspring, may be brought back to the United
States within six months free o f duty, under regulations to be pre
scribed by the Secretary o f the Treasury.
474. Animals brought into the United States tem porarily for a period
not exceeding six months, for the purpose o f exhibition or competi
tion for prizes offered by any agricultural or racing association; hut a
bond shall be given in accordance with regulations prescribed by the
Secretary o f the Treasury; also teams o f animals, including their har
ness and tackle and the wagons or other vehicles actually owned by
persons emigrating from foreign countries to the United States with
their families, and in actual use for the purpose o f suoh em igration
under such regulations as the Secretary o f the Treasury may p re
scribe: and wild animals intended for exhibition in zoological collec
tions for scientific and educational purposes, and not for -ale or profit.
475. Annatto, roucou, roooa, or Orleans, and a ll extracts of.
476. Antim ony ore, crude sulphite of.
477. Apatite.
478. Arrow root in its natural state and not manufactured.
479. Arsenio and sulphide of, or orpiment.
480. Arseniate of aniline.
481 A rt educational stops, composed o f glass and metal and valued
at not more than six cents per gross.
482. Articles in a crude state used in dyeing or tanning not specially
provided for in this Act.
483. Articles the growth, produoe and manufacture of the United
States, when returned after haviug been exported, without having
been advanced in value or improved in condition by any process of
manufacture or other means: casks, barrels, carboys, bags, and other
vessels of American manufacture exported filled w iih American
products, or exported empty and returned filled with foreign products,
including shooks and staves when returned as barrels or boxes; also
quicksilver flasks or bottles, of either domestio or foreign manufacfacture, which shall have been actually exported from the United
States; but p roof o f the iden tity of such articles shall be made, under
general regulations to be prescribed by the Secretary o f the Treasury,
but the exemption o f bags from duty shall apply only to such domes
tic bags as may be imported by the exporter thereof, and if any such
articles are subject to internal ta x at the time o f exportation, such
tax shall be proved to have been paid before exportation and not re
funded: Provided, That this paragraph shall not apply to any article
upon whioh an allowance o f drawback has been made, the re importa
tion of which is hereby prohibited except upon payment o f duties
equal to the drawbacks allowed; or to any article manufactured in
bonded warehouse and exported under any provision o f law: And
provided further, That when manufactured tobacco which has been
exported without payment of internal revenue ta x shall be re-im
ported it shall be retained in the custody of the collector of customs
until internal revenue stamps in payment o f the legal duties shall be
placed thereon.
484. Asbestos, unmanufactured.
THE
TARIFF ACT.
1 9
553. Felt, adhesive, for sheathing vessels.
554. Fibrin, in all forms.
555. Fish, fresh, frozen, or packed in ice, canght in the Great Lakes
or other fresh waters by citizens o f the United States.
556. Fish skins.
557. Flint, flints, and flint stones, unground.
558. Fossils.
559. Fruits or berries, green, ripe or dried, and fruits In brine, not
specially provided for in this Act.
560. Fruit plants, tropioal and semi-tropical, for the purpose o f prop
agation or cultivation.
561. Furs, undressed.
563.
Fur skins o f all kinds not dressed in any manner and not spec
ially provided fo r in this Act.
563. Gambler.
564. Glass enamel, white, fo r watch and d o c k dials.
565. Glass plates or discs, rough cut or unwrought, for use in the
manufacture o f optical instruments, spectacles and eyeglasses and
suitable only fo r such use: Provided, however, that such discs e x
ceeding eight inches in diameter m ay be polished sufficiently to en
able the character o f the glass to he determined.
586. Grasses and fibres: Istle or Tampico fibre, jute, lute butts,
manlla, sisal grass, sunn and all other tex tile grasses or fibrous v e g
etable substances, not dressed or manufactured in any manner and
not specially provided fo r In this Act.
367. Gold beaters’ molds and gold beaters' skins.
568. Grease and oils (excepting fish oils), such as are commonly used
In soap making or in wire draw ing or fo r stuffing or dressing leather
and which are fit only for such uses, aud not specially provided for in
this Act.
569. Guano, manures and all substances used only fo r manure.
570. Gucta pareha, crude.
571. H air of horse, cattle and other animals, cleaned or nnoleaned,
drawn or undrawn, but unmanufactured, not specially provided for In
this Act; and human hair, raw, uucicaned and not drawn.
572. Hide cuttings, raw, with or without hair, and all other glue
stock.
573. Hide rope.
57», Hones and whetstones.
573. Hoofs, unmanufactured.
576. Hop roots for cultivation.
577. Horns aud part* of, unmanufactured, including horn strips and
tips.
o78. Toe.
579. India rubber, crude, and milk of. and old scrap or refuse India
rubber which has beeu worn out by use and is fit only for remounfaoture.
580. Indigo,
591. Iodine, erode.
582. Ipecac.
.383. iridium.
584. Iv o ry links In their natural state or cat vertically across the
grain only, with the bark left Intact, and vegetable Ivory In its natural
-tut*.
583. Jalap.
588. Jet, unmanufactured.
387. Joss stick, or Joss light.
588. Junk, old.
589. Kelp.
590. Kleserite.
591. Kyanlte. or cyantte. and kainite.
592. Lac dye, crude, seed, button, stick and shell.
593. Lae spirits.
594. Laetarene.
595. Lava, unmanufactured.
596. l-eeehe*.
897. Lemon Juice, lime Juice and sour orange Juice.
898. Licorice root, unground.
518. Certain.
599. Lifeboat* and life-saving apparatus specially imported by so
519. Chalk, crude, not ground, precipitated, or otherwise manu cieties tneorjiorated or established to encourage the saving of human
factured.
life.
520. Chromate o f iron or chromic ore.
600, Lime, citrate of.
521. Civet, i rutie.
001. Lithographic stones, not engraved.
522. Clay: Common blue clay in casks suitable fo r the manufacture
002. Litmus, prepared or not prepared.
o f crucibles.
603. Loadstones,
333. Coal, anthracite, not specially provided for In this Act, and coat
604. Madder and mnujeet, or Indian madder, ground or prepared,
stores o f American vessels, but none shall be unloaded.
and all extracts of.
524. Coal tar. crude, pitch of coat tar, and pro.: acts o f coal tar
600. Magnesite, erode or oalciued, not purified.
known as dead or creosote nil, benzol, toluol, naphtkalin, xylol, phe
606. Magnesium, not made up into articles.
nol. cresoi. tolnldlne, xyttdin, cnmttitn. blnltrotoluol, hlnitroltenzol.
607, Manganese, oxide and ore of.
ben? Idin, tolldln, dlanisldln, naphtoi, naphtytamlu. diphenylainiii,
808. Manna,
benzaldehyde. benzyl chloride, resorcin, nitre-benzol,and nitre.toluol;
609. Manuscript*.
all the foregoing not medicinal and not colors or dyes.
610. Marrow, crude.
B25. Cobalt and cobsit ore.
8 11 . Marshmallow or althea root, leaves or flowers, natural or un
528. Coecnio* Indlcus.
manufactured.
527. Cochineal,
812. Medals o f gold, stiver, or oopper, and other metallic articles
528. Cocoa, or cacao, crude, and fibre, leaves, and shell* of.
actually bestowed n* trophies or prizes, and recelvod and accepted as
529. Coffee.
honorary distinctions.
330. Coins, gold, silver, and copper.
813. Meerschaum, crude or unmanufactured.
531. Coir, and coir yarn.
611. Minerals, crude, or not advanced in value or oondition by re
532. Copper In plates, bars, ingots, or pigs, and other forms, not fining or grinding, or by other process o f manufacture, not specially
manufactured or specially provided for in this Act.
provided for In this Act.
533* ClId c op p er,® only for manufacture, clipping from new copper,
015. Mineral salt# obtained by evaporation from mineral waters,
and all composition metal o f which copper is a component material of when accompanied by a duly authenticated certificate and satisfactory
chief value not specially provided for in this Act.
proof, showing that they arc in no way artificially prepared, and arc
Copper, regulua or, and black or coarse copper, and copper ce- only the product o f adedgnated mineral spring.
meet.
818. Model# of Inventions and o f other Improvements in the arts, in
535, Coral, marine, uncut, and unmanufactured.
cluding patterns for machinery, hut no article shall bo deemed a modot
5~5- pork wood, or cork bark, unmanufactured.
or pattern which can be fitted for use otherwise.
' Cotton, and cotton waste or docks,
617. Moss, seaweed*, and vegetable substances, crude or unmanu
538. Cryolite, or kryolith.
factured. not otherwise specially provided fo r m this Act.
539. Cudbear,
818. Musk, crude, in natural pod*.
540. Curling stones, or quoits, and ourling-stono handles.
619. Myrobolans.
620. Needles, hand sowing and darning.
St'S:
curry
621. Newspapers and periodicals; but the term "periodicals" as
5*3 . cu ttle fish hone.
herein used shall lie understood to embrace only unbound or paper5'^J- Dandelion roots, raw. dried, or undrted, but ungroond.
covered publications, issued within six months o f the time of entry,
ol5, IltiUBnn's and other precious stones, rough or uncut, and not containing current literature of the day and Issued regularly at stated
advance'! In condition or value from th*>ir natural state by cleaving, periods, as weekly, monthly, or quarterly.
splitting, cutting, or other process, including urm-ra*, glaziers’ and en622. Nut#: Brazil nut*, oream nuts, palm nuts and palm nut kernels;
8™ vers diamonds not set, and diamond dust or bon.
eocoanut* iu the shell and broken coooanut meat or copra, not
548. Ilir i d iv i
shredded, dessieated, or prepared In any manner,
547. Dragon's blood,
623. Nux vomica.
-548. Drug*, such as bark*, beans, berries, balsams, buds, bulbs, and
024. Oakum.
bulbous roots, cserosenccs, fruits, flowers, dried fibres, and dried in
825. Oil cake.
sects, grains, gums, and gum resin, Bet**, leaves, lichens, mosses, outs,
028. o ils: Almond, amber, crude and rectified ambergris, anise or
nutgaits, roots, and stems, spice*, vegetables, seeds aromatic, and anise seed, aniline, aspic or spike lavender, bergamot, csjeput, oaraseeds o f morbid growtb, weeds, and wood* used expressly fo r dyeing; way, cassia, cinnamon, cedrat, chamomile, oitronella or lemon grass,
any o f the foregoing which are drug* and not edible rind are In a crude civet, eocoanut, fennel, ichthynl, jasmine or Jasimlne, jtlglandium, ju
state, and pot advanced in value or condition by refining or grinding, niper, lavender, iomon, limes, mace, neroli or orange flower, enfleur’ 7 V? other process, and not specially provided for in this Act.
age grea*e, nut oil or oil o f nuts not otherwise specially provided for
.jtfl. Eggs o f birds, fish, anil Insect#: Provided, however, that this in this Act, orange oil, o live oil for manufacturing or meciianieal pur
shall not bo held to Include the eggs o f game birds or eggs of poses fit only for such use and valued at not more than sixty cents per
birds not used for food, the Importation o f which is prohibited ex gallon, nttar of roads, palm, rosemary or anthoss, sesame or sesamum
cept specimens tor scientific collections, nor fish roe preserved for food seed or besn, thyme, origanum red or white, valerian; and also sperm
purposes.
aceti, whale, and other fish oils o f American fisheries, and all fish and
*50, Emery ore.
other products, o f such fisheries; petroleum, crude or refined: Provided,
861. Krgofc.
That, if there be Imported Into the United States crude petroleum or the
552.
Fans, common palm-leaf, plain and not ornamented or decoproducts o f crude petroleum produced in any oountry which imposes
rated In any manner, and palm leaf In Its natural state, not colored, a duty on petroleum or its produots exported from the United States,
dyed, or otherwise advanced or manufactured.
there shall in such eases be levied, paid and collected a duty upon said
435. A sides, wood and lye of, and b ee tro o t ashes.
486. Asafetida.
487. Balm o f Gilead.
488. Barks, cinchona or other from which quinine may be extracted.
439. Baryta, carbonate of, or wltherlte.
490. Beeswax.
491. Binding twine: A ll binding twine manufactured from N ew Zea
land hemp, is tie or Tampico fibre, sisal grass, or sunn, or a mixture of
aov two or more o f theta, o f single ply and measuring not exceeding
six' hundred feet to the pound: Provided. That articles mentioned in
this paragraph if Imported from a country which lays an import duty
oa like articles Imported from the United States shall he subject to a
duty of one-half o f one cent per pound.
492. Bells, broken, and beu-metal broken and fit only to be remanufactored.
4 >3. Birds, stuffed, not suitable for millinery ornaments.
494. Birds and land and water-fowls.
495. BIsmntb.
496. Bladders, and all integuments and Intestines o f animals and
lish sounds, crude, dried or salted for preservation only, and unmanu
factured, not specially provided for in this Act,
497. Blood, dried, not specially provided for.
498. Bolting cloths composed of silk. Imported expressly for m illing
purposes, and so permanently marked as not to be available for any
other use.
499. Bone#, crude, or not burned, calcined, ground, steamed or other
wise manufactured, and bone dust or animal carbon and bone ash, lit
only for fertilising purpose*.
500. Books, engravings, photographs, etchings, bound or unbound,
maps and charts Imported by authority or for the use o f the United
States or fo r the use o f the Library o f Congress.
501. Books, maps, music, engravings, photographs, etchings, bound
or unbound, and charts, which shall have been printed more than
tw enty years at the date o f Importation, and all hydrographic charts
and publications Issued for their subscribers or exchange* by scientific
and literary associations or academies, o r publication* o f individuals
fo r gratuitous private circulation, and public documents issued by
foreign government*.
502. Books and pamphlets printed exclusively in languages other
than English; also books and music. In raised print, need exclusively
by the Wind.
503. Books, map#, music, photographs, etchings, lithographic prints,
and charts, especially Imported, not more than two copies in any one
Invoice, In good faith, for the use or by order of any society or Institu
tion Incorporated or established solely for religion s philosophical,
•durational, scientific, or literary purposes, or for the encouragement
o f the fine arts, or for the use or b y order o f any college, academy,
school, or seminary o f learning In the United States, or any State or
pnbiic library, and not for sale, subject to snch regulations as the Sec
retary o f the Treasury shall prescribe.
504. Book*, libraries, usual and reasonable furniture, and similar
household effects o f persons or families from foreign countries, a ll the
foregoing, i f actnally used abroad by them list loss than one year, and
not intended for any other per-on or persons, nor for sale.
505. Bras*, old brass, clippings from brass or Dutch metal, all the
foregoing, St only fo r re-manufacture.
508. Brasil paste.
507. Brasilian pebble, unwrought or unmanufactured.
503. Breccia, la block or slabs,
509. Bristles, crude, not sorted, bunched, or prepared.
510. Broom corn.
511. Bullion, gold o r silver,
312. Burgundy pitch.
.513. Cadmium.
514. Calamine.
515. Camphor, crude.
518. Castor or eastorenm.
517. Cat gut, whip gut, or worm gat, unmanufactured.
522
s o
THE
T A K IF F
erode petroleum or its products so imported equal to the duty Imposed
by sucn country.
627. Orange and lemon peel, not preserved, candied, or dried.
628. orchil, or orchil liquid.
629. Ores of #rold, silver, copper or nickel, and nickel matte; sweep
ings o f gold and silver.
030. Osmium.
631. Paladium.
632. Paper stock, crude, o f every description, including all glasses,
fibres, rags (other than wool), waste, including jute waste, shavings,
clippings, old pappr, rope ends, waste rope and waste bagging, includ
ing old gunny cloth and old gunny bags, lit only to be converted into
paper.
63 h Paraffin.
634. Parchment and vellum.
635. Pearl, mother of, and shells, not sawed, cut, polished, or other
wise manufactured or advanced in value from the natural state.
636. Personal effects, not merchandise, of citizens of the United
States dying in foreign countries.
637. Pew ter and britannia metal, old, and fit only to be re-manufact
ured.
638. Philosophical and soientihe apparatus, utensils, instruments*
and preparations, including bottles and boxes containing the same,
specially imported in good faith for the use and by order o f any so
ciety or institution incorporated or established solely for religious,
philosophical, educational, scientific, or literary purposes, or for the
encouragement of the fine arts, or for the use or by order of any col
lege, academy, school, or seminary o f learning in the United States, or
any State or public library, and not for sale, subject to such regula
tions as the Secretary of the Treasury shall prescribe.
639. Phosphates, crude.
640. Plants, trees, shrubs, roots, seed-cane and seeds, imported by
the Department o f Agriculture or the United states Botanic Garden.
641. Platina, in ingots, bars, sheets, and wire.
642. Platinum, unmanufactured, and vases, retorts, and other ap
paratus, vessels, and parts thereof composed of platinum, for chemi
cal uses.
643. Plumbago.
644. Potash, crude, or “ blaofc salts” ; carbonate of potash, crude or
refined; hydrate of, or caustic potash, not including refined in sticks
or rolls; nitrate of potash or saltpetre, crude; sulphate of potash,
crude or refined, and muriate o f potash.
645. Professional books, implements, instruments, and tools o f
trade, occupation, or employment, in the actual possession at the time,
o f persons emigrating to the United States; but this exemption shall
not be construed to include machinery or other articles imported for
use in any manufacturing establishment, or for any other person or
persons, or for sale, nor shall it be construed to include theatrical
scenery, properties, and apparel; but such articles brought by proprie
tors or managers of theatrical exhibitions arriving from abroad, for
temporary use by them in such exhibitions, and not for any other per
son, and not for sale, and which have been used by them abroad, shall
be admitted free of duty under such regulations as the Secretary of the
Treasury may prescribe; but bonds shall be given for the payment to
the United States o f such duties as may be imposed by law upon any
and all such articles as shall not be exported within six months after
such importation: Provided, That the Seoretary o f the Treasury may in
his discretion extend such period for a further term o f six months in
case application shall be made therefor.
646. Pulu.
647. Quinia, sulphate of, and all alkaloids or salts o f c ncliona bark.
648. Rags, not otherwise specially provided for in this Act.
649. Regalia and gems, statuary, and specimens or casts o f sculp
ture, where specially imported in good faith for the use and by order
of any society incorporated or established solely for religious, philo
sophical, educational, scientific, or literary purposes, or for the en
couragement of the fine arts, or for the use and by order of any col
lege, academy, school, or seminary o f learning in the Uaited States
or any State or public library, and not fo r sale; but the term “ rega
lia ” as herein used shall be held to embrace only such insignia of rank
or office or emblems as may be worn upon the person or borne in the
hand during public exercises of the society or institution and shall
Dot include articles of furniture or fixtures, or of regular w earin" ap
parel, nor personal properly of individuals.
°
650. Rennets, raw or prepared.
651. Saffron and safflower, and extract of, and saffron cake.
652. Sago, crude.
653. Salacin.
654. Salop, or salop.
655. Sausages, bologna.
656. Seeds: Anise, caraway, cardamom, cauliflower, coriander, cot
ton, cummin, fennel, fenugreek, hemp, hoarhound, mangel-wurzel,
mustard, rape, st. John’s bread or bean, sugar beet, sorghum or sugar
oane for seed; bulbs and bulbous roots, not' edible and not otherwise
provided for; fill flower and grass seeds; all the foregoing not speci
ally provided for in this Act.
*
657. Sheep (lip, not including compounds or preparations that can
be used for other purposes.
g,h0M un barrels. in single tubes, forged, rough-bored.
659. Shrimps and other shell fish.
660. Silk, raw, or as reeled from the cocoon but not doubled, twisted
or advanced in manufacture in any way.
*
661. Silk cocoons and silk waste.
662 Silkworms’ eggs.
663. Skeletons and other preparations of anatomy.
®hm8 o f
kinds, raw (except sheep skins' with the wool on),
and hides not specially provided for in this Act.
665. Soda, nitrate of, or cubic nitrate.
666. Specimens of natural history, botany and mineralogy, when
imported for scientific public collections and not for sale.
667. Spices: Cassia, oassia vera and cassia buds; cinnamon and
chips of; cloves and clove stems; mace; nutmegs; pepper, black or
white, and pimento; all the foregoing when unground; ginger root
unground and not preserved or candied?
8 8
’
668. Spunk.
amfstone^vare1^ 8tilts U8ed in tlie manufacture of earthen, porcelain
ca^celedamPS; *oreign P08ta&e or revenue stamps, canceled or un8an<i: Burrstone; in blocks, rough or unmanufac
tured, clifl stone, unmanufactured; rotten stone, tripoli and sand
°™ d e or manufactured, not otherwise provided for in this A ct
'
67 z. Storax or sty rax.
or^ m in^ aT caT bouate^f stron t?a°^ °X'^ e ° f 8tr° n tian and
S o f ^ S u e p r o v T d e d f o “ ty ' flT eP er Ce“ tUm01 SUlpllur>,mdsull)h“
f ^ 7.5-J?u!?Huri0 a®ld "'h*0*1 at tlie temperature o f sixty decrees
S ? / 6? !11 ■ , F8 ” ?t 6xoee<i the specific gra vity of one and three liundred and eighty thousandths, for use in manufacturing suoernlios
phate o f lime or artificial manures o f any hind, or for any aarmultural
p n ^ i J P w v U r t . T h r t j p e n all sulphuric acid imported ftom any
country, whether independent or a dependency, which imposes a duty
"P °“ W
” o acid imported into such country from the United States
pouud ^
be levled and coheoted a duty of one-fourth of one cent per
676. Tamarinds.
S i t Tapioca, cassava or cassady.
678. Tar and pitch of wood.
ACT.
679. Tea and tea plants.
680. Teeth, natural or unmanufactured.
681. Terra alba, not made from gypsum or plaster rock.
682. Terra japontca.
683. Tin ore, cassitcrite or black oxide of tin, and tin in bars, blocks,
pigs, or grain or granulated.
684. Tobacco, stems.
685. Tonquin, tonqua, or tonka beans.
686. Turmeric.
687. Turpentine, Venice.
688. Turpentine, spirits of,
689. Turtles.
690. Types, old, and fit only to he re-manufactured.
691. Uranium, oxide and salts of.
692. Vacoiue virus.
693. Valonia.
694. Verdigris, or subacetate of copper.
695. W ax, vegetable or mineral.
696. Wafers, unleavened or not edible.
697. Wearing apparel, articles of personal adornment, toilet a rti
cles, and similar personal effects of persons arriving in the United
States; hut this exemption shall only Include such articles as actually
accompany and are in the use of, and as are necessary and appropriate
fo r the wear and use of such persons, fo r the immediate, purposes of
the journey and present com fort and convenience, and 9hall not he
held to apply to merchandise or articles intended for other persons or
fo r sale: Provided, That in oase o f residents of the United States re
turning from abroad, all wearing apparel and other personal effects
taken by them out o f the United States to foreign countries shall be
admitted free o f duty, without regard to their value, upon their iden
tity being established, under appropriate rules and regulations to he
prescribed by the Secretary o f the Treasury, but no more than one
hundred dollars iu value o f articles purchased abroad by such resi
dents o f the United States shall he admitted free o f duty upon their
return.
698. Whalebone, unmanufactured.
699. W ood; Logs and round unmanufactured timber, including
pulp-woqds, firewood, handle-bolts, sliiDgle-bolts, gun-blocks for gunstocks rough-hewn or sawed or planed on one side, hop-poles, shiptim ber and ship-planking; all the foregoing not specially provided
for in this Act.
700. Woods ; Cedar, lignumvitm, lancewood. ebony, box, granadilla,
mahogany, rosewood, satinwood. and all forms o f ‘ cabinet woods, in
the log, rough, or hewn only; briar root or briar wood and similar
wood unmanufactured, or not further advanced than cut Into blocks
suitable for tne articles into which they are intended to be converted;
bamboo, rattan, reeds unmanufactured, India malacca joints and
sticks o f partridge, hair wood, pimento, oranee, m yrtle and other
woods not specially provided for in this Act, in the rough, or not fur
ther advanced than cut into lengths suitable for sticks fo r umbrellas,
parasols, sunshades, whips, fishing rods, or w alking canes.
701. Works of art, drawings, engravings, photographic pictures, and
philosophical and scientific apparatus brought by professional artists,
lecturers or scientists arrivin g from abroad for use by them temporar
ily for exhibition and in illustration, promotion, and encouragement
of art, science or industry in the United States, and not for sale, shall
be admitted free o f duty, under such regulations as the Secretary of
the Treasury shall prescribe; hut bonds shall be given for the payment
to the United States o f such duties as may be imposed by law upon
any and ail such articles as shall not he exported within six months
after such importation: Provided, That the Secretary of the Treasury
may, in his discretion, extend such period for a further term of six
mouths in cases where applications therefor shall he made.
702. WorkB o f art, collections in illustration of the progress of the
arts, sciences, or manufactures, photographs, works in terra cotta
parian, pottery, or porcelain, antiquities and artistic copies thereof in
metal or other material, imported in good faith for exhibition at a
fixed place by any State or by any society or institution established,
for the encouragement o f the arts, soience or education; or for a mu
nicipal corporation, and all like articles imported in good faitli by any
society or association, or for a municipal corporation for the purpose
of erecting a public monument, and not intended for sale, nor for any
other purpose than heroin expressed; hut bonds shall be given under
such rules and regulations as the Secretary of the Treasury may pre
scribe for the paym ent o f law fu l duties which may accrue should any
of the articles aforesaid be sold, transferred, or used contrary to this
provision, and such articles shall be subject, at any time, to examina
tion and inspection by the proper officers o f the customs; Provided,
That the privileges o f this and the preceding section shall not be
allowed to associations or corporations engaged in or connected with
business o f a private or commercial character.
703. Works o f art. the production o f American artists residing tem
porarily abroad, or other works o f art, including pictorial paintings
on glass, imported expressly for presentation to a national institu
tion, or to any State or municipal corporation or incorporated religious
society, college, or other public institution, except stained or painted
window glass or stained or painted glass windows; but such exemp
tion shall be subject to such regulations as the Secretary of the
Treasury may prescribe.
704. Yams.
705. Zaffer.
R E C IPR O C A L A R R A N G E M E N T S .
Sec. 3. That for the puiqjose of equalizing the trade o f
the United States w ith foreign countries, and their colonies,
producing and exporting’to this country the follow ing arti
cles : Argols, or crude tartar, or wine lees, crude ; brandies,
or other spirits manufactured or distilled from grain or other
materials ; champagne and all other sparkling wines ; still
wines, and vermuth ; paintings and statuary ; or any of
them, the President be, and he is hereby, authorized, as soon
as may be after the passage of this Act, and from time to
time thereafter, to enter into negotiations w ith the govern
ments of those countries exporting to the United States the
above-mentioned articles, or any of them, w ith a view to the
arrangement of commercial agreements in which reciprocal
and equivalent concessions m ay be secured in favor of the
products and manufactures of the United States ; and when
ever the Government of any country, or colony, producing
and exporting to the United States the above-mentioned arti
cles, or any of them, shall enter into a commercial agreement
with the United States, or make concessions in favor of the
products or manufactures thereof, which, in the judgment
of the President, shall he reciprocal and equivalent, he shall
be, and he is hereby, authorized and empowered to suspend,
during the time of such agreement or concession, by procla
mation to that eifect, the imposition and collection of the
duties mentioned in this Act, on such article or articles so
exported to the United States from such country or colony,
and thereupon and thereafter the duties levied, collected,
and paid upon such article or articles shall he as follows,
namely :
THE TARIFF ACT.
Argote, or crude tartar, or wine lees, erode. Are per centum ad
valorem.
Brandies, or other spirits manufactured or distilled from grain or
other materials, one dollar and seventy-Are cents per proof gallon
Champagne and all other sparkling wines, in bottles containing not
more than one quart and more than one pint, six dollars per dozen ;
containing not more than one pint each and more than one-half pint,
three dollars per dozen; containing one-half pint each or less, one dollar
and fifty cents per dozen : in bottles or other vessels containing more
than one quart each. In addition to six dollars per dozen bottles on the
quantities in excess of one quart, at the rate o f one dollar and ninety
cents per gallon.
stiu wines and venaeth, to casks, thirty-five cents per ga llon ; in
bottles or Jugs, per case of one dozen bottles or jugs containing each
not more than one qnart and more than one pint, or twenty-four bottles
o r jugs containing each not more than one pint, one dollar and twentyfire cents per case, and any excess beyond these Quantities found m
such bottles or jugs shall be subject to a duty o f four cents per pint or
fractional part thereof, but no separate or additional duty shall bo
assessed open the bottles or jugs.
Paintings in oil or water colors, pastels, pen and ink drawings, and
statuary, tlfteen per eentnm ad valorem.
_
3 1
the duties otherwise imposed by this Act, an additional duty
equal to the net amount o f such bounty or grant, however
the same be paid or bestowed. The net amount of all such
bounties or grants shall be from time to time ascertained
determined, and declared by the Secretary of the Treasury’
who shall make all needful regulations for the identification
of such articles and merchandise and for the assessment and
collection o f such additional duties.
; ^DUTIES ON UM E N U M E R A TED AR T IC LE S.
Sec. 6. That there shall be levied, collected, and paid on
the importation o f all raw or unmanufactured articles, not
enumerated or provided for in this Act, a duty of ten per
centum ad valorem, and on a ll articles manufactured, in
whole or in part, not provided fo r in this Act, a duty of
twenty per centum ad valorem.
Sec. 7. That each and every imported article, not enume
The President shall have power, and it shall be his duty,
whenever he shall be satisfied that any snch agreement lii rated in this Act, which is similar, either in material, qual
this Section mentioned is not being fully executed by the ity, texture, or the use to which it mav be applied, to any
Government with which it shall have been made, to revoke article enumerated in this A c t as chargeable with duty, shall
pay the same rate o f duty which is levied on the enumerated
such suspension and notify such Government thereof.
article which it most resembles in any o f the particulars
P R E S ID E N T M A Y IMPOSE D O T Y O N COFFEE, T E A . ETC.
before mentioned : and if any non-enumerated article equally
And it is fnrther provided that with a view to secure resembles tw o or more enumerated articles on which differ
reciprocal trade with countries producing the follow ing arti ent rates o f duty are chargeable, there shall be levied on
cles. whenever and so often an the President shall be satisfied such nou-enumerated article the same rate o f duty' as is
that the Government o f any country, or colony o f such G ov chargeable on the article which it resembles paying the
ernment, producing and exporting directly or indirectly to highest rate o f duty ; and on articles not enumerated, manu
the United States coffee, tea, and tonqnin, tonqua. or tonka factured of two or more materials, the duty shall be assessed
leans, and vanilla beans, or any o f such articles, imposes at the highest rate at which the same would be chargeable if
duties or other exactions upon the agricultural, manufac composed wholly o f the component material thereof of chief
tured, or other products o f the United States, which, in view value ; and the words “ component material o f chief value,”
o f the introduction o f such coffee, tea, and tonqnin, tonqua wherever used in this Act, sliall be held to mean that com- •
or tonka beans, and vanilla beans, into the United States, as ponent material which shall exceed in value any other
in ibis A ct hereinbefore provided for, he may deem to be single component material o f the article ; and the value of
reciprocally unequal and unreasonable, be shall have the each component material shall be determined by the ascer
power and it shall be his duty to suspend, bv proclamation tained value o f such material in its condition as found in the
to that effect, the provisions of this A c t relating to the free article, i f two or moro rates o f duty shall lie applicable to
introduction o f such coffee, tea, and tonqnin, tonqua, or any imported article, it shall pay duty at the highest o f such
tonka beans, and vanilla bear.8, of the products o f such coun j rates.
Sec, *. That all articles o f foreign manufacture, such as
try or colony, for &uch time as he shall deem just ; and iu
such case and during such suspension duties shall la- levied |are usually or ordinarily marked, stamped, branded, or
collected, and pf id upon coffee, tea, and tonqnin, iotuiuu, or I labeled, and all packages containing such or other imported
tonka beaus, and vanilla beaus, the pirgiacts or exports '■articles, shall, respectively, be plainly marked, stamped,
direct or indirect, from such designated country, an follows j branded, or labeled in legible English words, in a conspicu|ou* place, so as to indicate the country o f their origin and
On coffee, three cents per pound.
the quantity o f their contents : and until so marked,
On tea, ten cents per pound.
On tonqnin, tonqua. or tonka beans, fifty cents per pound ;! stamped, branded, or labeled they shall not bo delivered to
vanula beans, two dollars per pound , vanilla beans com I ihe importer. Should any article o f imported merchandise
i>e marked, stamped, branded, or labeled so as to indicate a
inerdally known as cuts, one dollar per pound.
quantity, number, or measurement in excess o f the quan
T R E A T IE S W IT H FO BB IO N COITNTBIES.
tity, number,' or measurement actually contained in such
Sec, -i. That Whenever the President of the United States article, no delivery of the same shall be made to the importer
by and w.th the advice and consent of the Senate with a until the mark, stamp, brand, or label, as the case may be
shall be chauged so as to conform to the facts o f the case.
view to secure reciprocal trade with foreign countries, shall
within the period of two years from and after the passage of
IN T E R N A L K E Y E N C E .
this Act, enter into commercial treaty or treaties with sm
Sec. £), That section thirty-three hundred and forty-one o f
other country or countries concerning the admission into any
such country or countries o f the goods, wares, and merchan the Revised Statutes o f the United States be, and hereby is
dise o f the United States and their use and disposition amended to read as follows ;
therein, deemed to be for the interests o f the United States
te'<’ tSU. TJj© Oommiasioiiur of Internal Revetnio shall cause to lie
and m such treaty or treaties, in consideration of the advan prepared, for tfa® payment o f sach tax, suitable stumps denoting' the
tages accruing to the United States therefrom, shall provide amount o* tax required to be paid on the hogsheads, barrels, and
thirds, quarter*, sixths, and eighth* o f a barrel of such ter
for the reduction during a specified period, not exceeding balv,-^
CAUWJto be
Irtlprepared suitable perm it* for
I. ,k' A T--*»**«»**
a
1“ ®‘l_»hall also causa
five years, o f the duties imposed by this Act. to the extent of thei purpose hereinafter mentioned), and shall furnwh the some to the
ufvllAr>#mw
_________ ..
,.i ,,
not more than twenty per centum thereof, upon such goods
wares, or merchandise as may be designated therein of the
*~“ '*J"*"* w kwo mouMia «***,*» lu e x w if * u km *re oe any brewery
country or countries with which .such treaty or treaties shall or brewery warehouse in his district; and such stamps shall be sold,
be made as in this section provided for ,- or shall provide for
^ 3Uch collectors* only to the
~0" r r r w ©r-**** S t r i c t , respectively,
the transfer during such period from the dutiable list o f this
bach collectors shall keep an account o f the number of permits
A ct to the free list thereof o f such goods, wares, and mer • i f f ™ ana o t th* camber and value of the stamps sold by them to
chandise, being the natural products o f such foreign country each brewer.
or countries and not o f the United States . or shall provide
Sec. 10. That section thirty-three hundred and ninefcyfor the retention upon the free list of this A ct during a speci four of the Revised Statutes of tee United S ta te, as amended,
fied period, not exceeding five years, of such goods, wares, be, and the same is hereby, further amended, so as to read as
and merchandise now included in said free list as may be follows •
designated therein ; and when any such treaty shall have
Upon cigars which shall he manufactured and sold, or removed for
been duly ratified by the Senate and approved by Congress
0,1
theta shall be assessed. and collected the following
arid public proclamation made accordingly, then and there- taxi s, to m paid by the manufacturer thereof : On cigars of all descripafter fit* duties which shall be collected by the United lions ma<le of tobacco, or any substitute therefor, (and weighing more
than three pounds per thousand,) three dollars per t housand ; on cigars,
States upon any o f the designated goods, wares, and mer H
H A jS l tobacco, or any substitute therefor, and weighing not more
chandise from the foreign country with which such treaty ~S5? three mmndii per thousand, one dollar per thousand ; on cigarettes,
has wen made shall, during the period provided Tor, be the made of tobacco, or any substitute therefor, and weighing more than
aireo pounds pur thousand, three dollars per thousand : on cigarettes,
utitles specified and provided for in such treaty and none made
of tobacco, or any substitute therefor, and weighing not more
other.
than three pounds per thousand, one dollar per thousand: Provided,
in at all rolls o f tobacco, or any substitute therefor, wrapped with
tobacco, shall be classed as cigars, and all rolls of tobacco, or any substitute
wrapped in paper or any substance other than tobacco,
Sec. 5. That whenever any country, dependency, or col shall retherefor,
classed a* c iga re tte,
ony shall pay or bestow, directly or indirectly, any bounty or ., Ahfl the Commissioner o f Internal Revenue, with the approval of
grant upon the exportation o f any article or merchandise from the Secretary o f the Treasury, shall provide dies and adhesive stamps
hot more than three pounds per thousand .* Prosuch country, dependency, or colony, afid such article or mer ' oS
i x d’ 15at
stamps shall be in denominations o f ton, twenty, fifty,
chandise is dutiable under the provisions of this Act, then ana one hundred, and the laws and regulations governing the packing
upon the importation of any such article or merchandise into and removal for sale of cigarettes, aim the affixing and canceling o f the
on the packages thereof, shrill apply to cigars weighing not
the United States, whether the same shall be imported stamps
more than three pounds per thousand,
directly from the country o f production or otherwise, and
jxone o f the package# o f smoking tobacco, and fine-cut chewing
whether such article or merchandise is imported in the same tobacco and cigarette* prescribed by law shall be permitted to have
S S ™ 111* or attached to, or connected with, them, any article or thing
condition m when exported from the country o f production or fS
whatsoever, other than the manufacturers' wrappers and labels, the
has been changed in condition by re-manufacture or otherwise,
revenue stamp and the tobacco or cigarettes, respectively, put
therein, on which tax is required to be paid under the internal revthere shall be levied and paid, in all such cases, in addition to
tjnne laws ; nor shall there be affixed to, or branded, stamped, marked
export
m m m m
to
b e .-a d d e d
to
d uty
.
THE TARIFF ACT.
Q O
written, or printed upon, said packages, or their contents, any promise
or offer of, or any order or certificate for, any gift, prize, premium,
payment, or reward.
T R A D E -M A R K S NO T TO BE S IM U LATE D .
Sec. 11. That no article of imported merchandise which
shall copy or simulate the name or trade-mark of any do
mestic manufacture or manufacturer, or which shall bear a
name or mark which is calculated to induce the public to
believe that the article is manufactured in the United States,
shall he admitted to entry at any custom-house of the United
States. And in order to aid the officers of the customs in en
forcing this prohibition, any domestic manufacturer who has
adopted trade-marks m ay require his name and residence and
a description of his trade-marks to be recorded in books
which shall be kept for that purpose in the Department of
the Treasury, under such regulations as the Secretary of the
Treasury shall prescribe, and may furnish to the Depart
ment fac similes of such trade marks ; and thereupon the
Secretary of the Treasury shall cause one or more copies of
the same' to be transmitted to each collector or other proper
officer of the customs.
M A T E R IA L S A N D S U P P L IE S FOR V E S S E L S .-
Ei
Sec. 12. That all materials of foreign production which
m ay be necessary for the construction of vessels built in the
United States for foreign account and ownership, or for the
purpose of being employed in the foreign trade, including
the trade between the A tlantic and Pacific ports of the United
States, and all such materials necessary for the building of
their machinery, and all articles necessary for their outfit
and equipment, m ay be imported in bond under such regu
lations as the Secretary of the Treasury m ay prescribe ; and
upon proof that such materials have been used for such pur
poses no duties shall be paid thereon. But vessels receiving
the benefit of this section shall not be allowed to engage in
the coastwise trade of the United States more than two
months in any one year except upon the payment to the
United States of the duties of which a rebate is herein al
lowed : Provided, That vessels built in the United States for
foreign account and ownership shall not be allowed to engage
in the coastwise trade of the United States.
Sec. 13. That all articles of foreign production needed for
the repair of American vessels engaged in foreign trade, in
eluding the trade between the A tlantic and Pacific ports of
the United States, may be withdrawn from bonded w are
houses free of duty, under such regulations as the Secretary
of the Treasury m ay prescribe.
Sec. 14. That the sixteenth section of an A ct entitled “ An
A ct to remove certain burdens on the American merchant
marine and encourage the Am erican foreign carrying trade,
and for other purposes” , approved June twenty-sixth, eight
een hundred and eighty-four, be amended so as to read as
follows .
Sec,'16/That all articles of foreign or domestic production needed
and actually withdrawn from bonded warehouses and bonded manu
facturing warehouses for supplies (not including equipment) of vessels
of the United States engaged in foreign trade, or in trade between the
Atlantic and Pacific ports o f the United States, may be so withdrawn
from said bonded warehouses, free o f duty or o f internal-revenue tax,
as the case may be, under such regulations as the Secretary of the
Treasury may*prescribe ; but no such articles shall be landed at any
port o f the United States.
A R T IC L E S FOR RE-EXPORT.
Sec. 15. That all articles manufactured in whole or in
part of imported materials, or of materials subject to internal
revenue tax, and intended for exportation without being
charged with duty, and without having an internal revenue
stamp affixed thereto, shall, under such regulations as the
Secretary of the Treasury m ay prescribe, in order to be so
manufactured and exported, be made and manufactured in
bonded warehouses similar to those known and designated in
Treasury Regulations as bonded warehouses, class six : P ro
vided, That the manufacturer of such articles shall first give
satisfactory bonds for the faithful observance of all the pro
visions of law and of such regulations as shall be prescribed
by the Secretary of the Treasury : Provided further, That
the manufacture of distilled spirits from grain, starch,
molasses, or sugar, including all dilutions or mixtures of
them or either of them, shall not be permitted in such manu
facturing warehouses.
Whenever goods manufactured in any bonded warehouse
established under the provisions of the preceding paragraph
shall be exported directly therefrom or shall be duly laden
for transportation and immediate exportation under the
supervision of the proper officer who shall be duly designated
for that purpose, such goods shall be exempt from duty and
from the requirements relating to revenue stamps.
A ny materials used in the manufacture of such goods, and
any packages, coverings, vessels, brands, and labels used in
putting up the same, may, under the regulations of the Secre
tary of the Treasury, be conveyed without the payment of
revenue tax or duty into any bonded manufacturing w are
house, and imported goods may, under the aforesaid regula
tions, be transferred without the exaction of duty from any
bonded warehouse into any bonded m anufacturing ware
house ; but this privilege shall not be held to apply to imple
ments, machinery, or apparatus to be used in the construction
or repair of any bonded manufacturing warehouse or for the
prosecution of the business carried on therein.
No articles or materials received into such bonded manu
facturing warehouse shall be w ithdrawn or removed there
from except for direct shipment and exportation or for trans
portation and immediate exportation in bond under the
supervision of the officer duly designated therefor by the col
lector of the port, who shall certify to such shipment and
exportation, or ladening for transportation, as the case m ay
be, describing the articles by their m ark or otherwise, the
quantity, the date of exportation, and the name of the vessel.
A ll labor performed and services rendered under these pro
visions shall he under the supervision of a duly designated
officer of the customs and at the expense of the manufacturer.
A careful account shall be kept by the collector of all
merchandise delivered by him to any bonded m anufacturing
warehouse, and a sworn m onthly return, verified by the cus
toms officers in charge, shall be made by the manufacturers
containing a detailed statement of all imported merchandise
used by him in the m anufacture of exported articles.
Before commencing business the proprietor of any manu
facturing warehouse shall file w ith the Secretary of the
Treasury a list of all the articles intended to be manufactured
in such warehouse, and state the form ula of m anufacture
and the names and quantities of the ingredients to be used
therein.
Articles m anufactured under these provisions m ay be
withdrawn under such regulations as the Secretary of the
Treasury may prescribe for transportation and delivery into
any bonded warehouse at an exterior port for the sole pur
pose of immediate export therefrom.
The provisions of Revised Statutes thirty four hundred
and thirty-three shall, so far as may be practicable, apply to
any bonded m anufacturing warehouse established under this
A ct and to the merchandise conveyed therein.
OBSCENE A N D IM M O R A L T H IN G S P R O H IB ITE D .
Sec. 16. That all persons are prohibited from im porting
into the United States from any foreign country any obscene
book pamphlet, paper, writing, advertisement, circular,
print, picture, drawing, or other representation, figure, or
image on or of paper or other material, or any cast, instru
ment, or other article of an immoral nature, or any drug or
medicine, or any article whatever for the prevention of c onception or for causing unlaw ful abortion, or any lottery
ticket or any advertisement of any lottery. No such articles,
whether imported separately or contained in packages w ith
other goods entitled to entry, shall be admitted to en try ; and
all such articles shall be proceeded against, seized, and fo r
feited by due course of law. A ll such prohibited articles and
the package in which they are contained in the course of im
portation shall be detained by the officer of customs, and
proceedings taken against the same as hereinafter prescribed,
unless it appears to the satisfaction of the collector of cus
toms that the obscene articles contained in the package were
inclosed therein without the knowledge or consent of the im
porter, owner, agent, or consignee : Provided, That the
drugs hereinbefore mentioned, when imported in bulk and
not put up for any of the purposes hereinbefore specified, are
excepted from the operation of this section.
Sec. 17. That whoever, being an officer, agent, or employee
of the Government of the United States, shall know ingly aid
or abet any person engaged in any violation of any of the
provisions of law prohibiting importing, advertising, dealing
in, exhibiting, or sending or receiving by m ail obscene or
indecent publications or representations, cr means for pre
venting conception or procuring abortion, or other articles
of indecent or immoral use or tendency, shall be deemed
gu ilty of a misdemeanor, and shall for every offense be pun
ishable by a fine of not more than live thousand dollars, or
by imprisonment at hard labor for not more than ten years,
or both.
Sec. 18. That any judge of any district or circu it court o f
the United States, within the proper district, before whom
complaint in w riting of any violation of the two preceding
sections is made, to the satisfaction of such judge, and
founded on knowledge or belief, and if upon belief, setting
forth the grounds of such belief, and supported by oath or
affirmation of the complainant, m ay issue, conformably to
the Constitution, a warrant directed to the marshal or any
deputy marshal in the proper district, directing him to
search for, seize, and take possession of any such article or
thing mentioned in the two preceding sections, and to make
due and immediate return thereof to the end that the same
may be condemned and destroyed by procedings, which shall
be conducted in the same manner as other proceedings in thecase of municipal seizure, and w ith the same right of appeal
or w rit of error.
IM P O R T A T IO N S OP M A C H IN E R Y POE R E P A IR .
Sec. 19. That machinery for repair m ay be imported into
the United States without payment of duty, under bond, to
be given in double the appraised value thereof, to be w ith
drawn and exported after said machinery shall have been re
paired ; and the Secretary of the Treasury is authorized and
directed to prescribe such rules and regulations as may be
necessary to protect the revenue against fraud and secure* the
identity and character of all such importations when again
withdrawn and exported, restricting and lim iting the export
and w ithdrawal to the same port of entry wThere imported,
and also limiting all bonds to a period of time of not more
than six months from the date of the importation.
THE TARIFF ACT.
PRODUCE OF M A IN E FORESTS H E W E D IN N E W B R U N S W IC K
Sec. 20. That the produce of the forests of the State of
Maine upon the Saint John R iver and its tributaries owned
by American citizens, and sawed or hewed in the province of
S e w Brunswick by American citizens, the same being other
wise- unmanufactured in whole or in part, which is now
admitted into the ports of the United States free of duty,
shall continue to be so admitted, under such regulations as
the Secretary of the Treasury shall from time to time prescribe.
Sec. 81. That the produce of the forests of the State of
Maine upon the Saint Croix River and its tributaries owned
by American citizens, and sawed or hewed in the province
of New Brunswick b y American citizens, the same being
otherwise unmanufactured in whole or in part, shall be ad
mitted into the ports of the United States free of duty, under
such regulations as the Secretary of the Treasury shall from
tim e to time prescribe.
D ISC R IM IN ATIN G - D U T Y A G A IN S T GOODS IN FO R E IG N ..
VESSELS.
Sec. 32. That a discriminating duty of ten per centum ad
valorem, in addition to the duties imposed by law, shall be
levied, collected, and paid on all goods, wares, or merchan
dise which shall be imported in vessels not of the United
States, or which being the production or manufacture of
any foreign country not contiguous to the United States,
shall come into the United States from such contiguous coun
try; but this discriminating duty shall not apply to goods,
wares, or merchandise which shall be imported in vessels not
of the United States, entitled at the time of snch importation
by treaty or convention to be entered in the ports of the
United States on payment of the same duties as shall then
be payable on goods, wares, and merchandise imported in
vessels of the United States, nor to such foreign products or
manufactures as shall be imported from such contiguous
countries in the usual course of strictly retail trade.
Sec. 23. That no goods, wares, or merchandise,’,unless in
cases provided for by treaty, shall be imported into the
United States from any foreign port or place, except in ves
sels of the United States, or in such foreign vessels as truly
and wholly belong to the citizens or subjects of that country
of which the goods are the growth, production, or manufac
ture, or from which such goods, wares, or merchandise can
only be, or most usually are, first shipped for transportation.
A ll goods, wares, or merchandise imported contrary to this
section, and the vessel wherein the same shall be imported,
together with her cargo, tackle, apparel, and furniture, shall
be forfeited to the United States; and such goods, wares, or
merchandise, ship, or vessel, and cargo shall be liable to be
seized, prosecuted, and condemned in like manner, and under
the same regulations, restrictions, and provisions as have
been heretofore established for the recovery, collection, dis
tribution, and remission or forfeitures to the United States
by the several revenue laws.
Sec, 24. That the preceding section shall not apply to ves
sels, or goods, wares, or merchandise imported in vessels of a
foreign nation which does not maintain a similar regulation
against vessels of the United States:
IM P O R T A T IO N OF C A T T L E A N D CO NTAG IOU S DISEASES
Sec. 25. That the importation of neat cattle and the hides
of neat cattle from any foreign country into the United
States is prohibited: Provided, That the operation of this
section shall he suspended as to any foreign country or coun
tries, or any parts of such country or countries, whenever
the Secretary of the Treasury shall officially determine, and
give public notice thereof that such importation w ill not tend
to the introduction or spread of contagious or infections
diseases amoDg the cattle of the United States; and the Sec
retary of the Treasury is hereby authorized and empowered,
and it shall be his duty, to make all necessary orders and
regulations to carry this section into effect, or to suspend the
same as herein provided, and to send copies thereof to the
proper officers in the United States, and to such officers or
agents of the United States in foreign countries as he shall
judge necessary.
Sec. 2(5. That any person convicted of a' w illfu l violation
of any of the provisions of the preceding section shall be fined
not exceeding five hundred dollars, or imprisoned not exceed
ing one year, or both, in the discretion of the court.
S3
who may raise snch vessel shall he permitted to bring any
merchandise recovered therefrom into the port nearest to the
place where snch vessel was so raised free from the payment
of any duty thereupon, but under such regulations as the
Secretary of the Treasury m ay prescribe.
t S M E L T IN G W ORKS M A Y BE D E SIG N ATE D W AREHOUSES.
Sec. 29. That the works of manufacturers engaged in
smelting or refining metals, or both smelting and refining,
in the United States, m ay he designated as bonded w are
houses under snch regulations as the Secretary of the Treas
ury may prescribe: Provided,That such manufacturers shall
first give satisfactory bonds to the Secretary of the Treas
ury. Ores or metals in any crude form requiring slnelting
or refining to make them readily available in the arts, im
ported into the United States to be smelted or refined andintended to be exported in a refined hut unmanufactured state,
shall, under such rules as,the Secretary of the Treasury may
prescribe, and under the direction of the proper officer, be
removed in original packages or in bulk from the vessel or
other vehicle on which they! have been imported, or from
the bonded warehouse in which the same m ay be, into the
bonded warehouse in which such sm elting or refining, or
both, may be carried on, for the purpose of Being smelted or
refined, or both, without payment of duties thereon, and
may there be smelted or refined, together w ith other metals
of home or foreign production. Provided, That each day a
quantity of refined metal equal to ninety per centum of the
amount of imported metal smelted or refined that day shall
be set aside, and snch m etal so set aside shall not be taken
from said works except for transportation to another bonded
warehouse or for exportation, under the direction of the
proper officer having charge thereof as aforesaid, whose cer
tificate, describing the articles by their marks or otherwise;
the quantity, the date of importation, and the name of
vessel or other vehicle by which it was imported, with
snch additional particulars as m ay from tim e to time he
required, shall he received by the collector of customs as
sufficient evidence of the exportation of the metal, or it
may be removed tinder snch regulations as the Secretary of
the Treasury may prescribe, upon entry and payment of
duties, for domestic consumption, and the exportation of the
ninety per centum of metals hereinbefore provided for shall
entitle the ores and metals imported under the provisions of
this section to admission w ithout payment of the duties
thereon: Provided, further. That in respect to lead ores im
ported under the provisions of this section the refined metal
set aside shall either be re-exported or the regular duties
paid thereon within six months from the date of the receipt
of the ore. A ll labor performed and services rendered under
these regulations shall be under the supervision of an officer
of the customs, to be appointed by the Secretary of the Treas
ury, and at the expense of the manufacturer.
D R A W B A C K S O N .E X PO R TS OF M A N U F A C T U R E D AR TIC LE S.
Sec. 30. That where imported materials on which duties
have been paid are used in the manufacture of articles
manufactured or produced in the United States, there shall
bo allowed oil the exportation of snch articles a drawback
equal in amount to the duties paid on the materials used, lees
one per centum of such duties: Provided, That when the
articles exported are made in part from domestic materials,
the imported materials, or the parts of the articles made
from snch materials, shall so appear in the completed articles
that the quantity or measure thereof m ay be ascertained: And
provided further, That the drawback on any article allowed
under existing law shall be continued at the rate herein pro
vided. That the imported materials used in the m anufac
ture or production of articles entitled to drawback of
customs duties when exported shall, in all cases where draw
back of duties paid on such materials is claimed, be identi
fied, the quantity of such materials used and the amount of
duties paid thereon shall be ascertained, the facts of the
manufacture or production of such articles in the United
States and their exportation therefrom shall be determined,
and the drawback due thereon shall be paid to the manufac
turer, producer, or exporter, to the agent, of either or to the
person to whom such manufacturer, producer, exporter, or
agent shall in w riting order such drawback paid, under such
regulations as the Secretary of the Treasury shall prescribe.
: IM P O R T A T IO N OF CONVICT-M ADE GOODS PRO H IB ITE D . Z
Sec 31. That all goods, wares, articles, and merchandise
manufactured w holly or in part in any foreign country by
Sec. 27. That upon the re-importation of articles once ex- convict labor shall not be entitled to entry at any of the ports
orted, of the growth, product, or manufacture of the United of the United States, and the importation thereof is hereby
tates, upon which no internal tax has been assessed or paid, prohibited, and tne Secretary of the Treasury is authorized
or upon which such tax has been paid and refnuded by a l and directed to prescribe such regulations as may be neces
lowance or drawback, there shall lie levied, collected, and sary for the enforcement of this provision.
paid a duty eqnal to the tax imposed by the internal revenue __ - i L A W S R E L A T IN G TO CO LLE CTIO N OF D U T IE S .*; r ’
laws upon snch articles, except articles manufactured in
Sec. 32, That sections seven and eleven of the A ct en
bonded warehouses and exported pursuant to law, which
shall be subject to the same rate of duty as if originally titled “ An A ct to sim plify the laws in relation to the collec
tion
of the revenues” , approved June tenth, eighteen nundred
imported.
and ninety, be, and the same are hereby, amended so as to
GOODS ON S U N K E N VESSELS.
read as follows f
—
Sec. 2H That whenever any vessel laden with inercban
See. 7. That the owner, consignee, or agent of any1 imported mer
dise, in whole or in part subject to duty, has been sunk in chandise which has been actually purchased may. at the time when he
make and v erify his written entry of such merchandise, but- not
any river, harbor, bay, or waters subject to the jurisdiction shall
afterwards, make such addition in the entry to the cost or value given
o f the United States, and within its limits, for the period of in the invoice, or pro forma invoice or statement in form of an invoice,
two years, and is abandoned by the owner thereof, any person ' which he shall produce with bis entry, as in hie opinion may raise the
R E -IM P O R T A T IO N OF EXPO RTED AR TIC LE S.
g
S 4
THE TARIFF ACT.
same to the actual market value or wholesale price o f such merchandise
at the time of exportation to the United States, in the principal mar
kets of the country from which the same has been imported; but no
such addition shall "be made upon entry to the invoice value of any im
ported merchandise obtained otherwise than by actual purchase ; and
the collector within whose district any merchandise may be imported
or entered, whether the same has been actually purchased or procured
otherwise than by purchase, shall cause the actual market value or
wholesale price of such merchandise to be appraised ; and if the ap
praised value of any article o f imported merchandise subject to an ad
valorem duty or to a duty based upon or regulated in any manner by
the value thereof shall exceed the value declared in the entry, there
shall be levied, collected, and paid, in addition to the duties imposed by
law on such merchandise, an additional duty of one per centum of the
total appraised value thereof for each one per centum that such ap
praised value exceeds the value declared in the entry, but the additional
duties shall only apply to the particular article or articles in each in
voice that are so undervalued, and shall be limited to fifty per centum
o f the appraised value of such article or articles. Such additional
duties shall not be construod to be penal, and shall not be remitted, nor
payment thereof in any way avoided, except in cases arising from a
manifest clerical error, nor shall they be refunded in case of exporta
tion of the merchandise, or on any other account, nor fshali they be
subject to the benefit of drawback : Provided, That if the appraised
value o f any merchandise shall exceed the value declared in the entry
by more than fifty per centum, except when arising from a manifest
clerical error, such entry shall be held to be presumptively fraudulent,
and the collector of customs shall seize such merchandise and proceed
as in case of forfeiture for violation of the customs laws, ana in any
legal proceeding that may result from such seizure, the undervaluation
as shown by the appraisal shall be presumptive evidence of fraud, and
the burden o f proof shall be on the claimant to rebut the same and fo r
feiture shall be adjudged unless he shall rebut such presumption of
fraudulent intent by sufficient evidence. The forfeiture provided for
in this section shall apply to the whole of the merchandise or the value
thereof in the case or package containing the particular article or
articles in each invoice wnich are undervalued : Provided further, That
all additional duties, penalties, or forfeitures applicable to merchandise
entered by a duly certified invoice, shall be alike applicable to mer
chandise entered by a pro forma invoice or statement in the form of an
invoice, and no forfeiture or disability of any kind, incurred under the
provisions of this section, shall be remitted or mitigated by the Secre
tary of the Treasury. The duty shall not, however, be assessed in any
case upon an amount less than the invoice or entered value.
Sec. 11. That, when the actual market value as defined by law, of
any article o f imported merchandise, wholly or partly manufactured
and subject to an ad valorem duty, or to a duty based in whole or in
part on value, can not be otherwise ascertained to the satisfaction of
the appraising officer, such officer shall use all available means in his
ppwer to ascertain the cost of production of such merchandise at the
time of exportation to the United States, and at the place of manufac
ture ; such cost o f production to include the cost or materials and of
fabrication, all general expenses covering each and every outlay of
whatsoever nature incident to such production, together with the ex
pense o f preparing and putting up such merchandise ready for ship
ment, ana an addition or not less than eight nor more than fifty per
centum upon the total cost as thus ascertained ; and in no case shall
such merchandise be appraised upon original appraisal or re-appraise inent at less than the total cost of production as thus ascertained. It
shall be lawful for appraising officers, in determining the dutiable value
o f such merchandise to take into consideration the wholesale price at
which such or similar merchandise is sold or offered f or** sale in the
United States, due allowance being made for estimated duties thereon,
the cost of transportation, insurance, and other necessary expenses
from the place o f shipment to the United States, and a reasonable com
mission, if any has been paid, not exceeding six per centum.
GOODSJN W AREHOUSES SUBJECT TO N E W D U TY.
rn'Sec. 33. That on and after the day when this A ct shall go
into effect all goods, wares, and merchandise previously
imported, for which no entry has been made, and all goods,
wares, and merchandise previously entered without pay
ment of duty and under bond for warehousing, transporta
tion, or any other purpose, for which no permit of delivery
to the importer or his agent has been issued, shall be sub
jected to the duties imposed by this A c t and to no other duty,
upon the entry or the w ithdrawal thereof: Provided, That
when duties are based upon the w eight of merchandise de
posited in any public or private bonded warehouse, said
duties shall be levied and collected upon the w eight of such
merchandise at the time of its entry.
R E P E A L OF PR E V IO U S LA W S .
Sec. 34. That sections one to twenty-four, both inclusive,
of an A ct entitled “ A n A ct to reduce taxation, to provide
revenue for the Government, and for other purposes” , which
became a law on the twenty-eighth day of August, eighteen
hundred and ninety-four, and a ll A cts and parts of A cts
inconsistent w ith the provisions of this A ct are hereby re
pealed, said repeal to take effect on and after the passage
of this Act, but the repeal of existing law s or modifications
thereof embraced in this A ct shall not affect any act done,
or any right accruing or accrued, or any suit or proceeding
had or commenced in any civil cause before the said repeal
or modifications; but all rights and liabilities under said
laws shall continue and may be enforced in the same manner
as if said repeal or modifications had not been made. A n y
offenses committed and all penalties or forfeitures or lia
bilities incurred prior to the passage of this A ct under any
statute embraced in or changed, modified, or repealed by this
A ct may be prosecuted or punished in the same manner and
with the same effect as if this A c t had not been passed. A ll
Acts of limitation, whether applicable to civil causes and
proceedings or to the prosecution of offenses or for the re
covery of penalties or forfeitures embraced in or modified,
changed, or repealed by this A ct shall not be affected
thereby; and all suits, proceedings, or prosecutions, whether
civil or criminal, for causes arising or acts done or com
mitted prior to the passage of this A ct may be commenced
and prosecuted within the same time and w ith the same
effect as if this A ct had not been passed: And provided fu r
ther, That nothing in this A ct shall be construed to repeal
the provisions of section three thousand and fifty-eight of the
Revised Statutes as amended by the A ct approved February
twenty-third, eighteen hundred and eighty-seven, in respect
to the abandonment of merchandise to underwriters or the
salvors of property, and the ascertainment of duties thereon:
And provided further, That nothing in this A ct shall be con
strued to repeal or in any manner affect the sections num
bered seventy-three, seventy-four, seventy-five, seventy-six,
and seventy-seven of an A c t entitled “ A n A ct to reduce
taxation, to provide revenue for the Government, and for
other purposes” , which became a law on the twenty-eighth
day of August, eighteen hundred and ninety-four.
Approved July 24, 1897.
@FedFRASER