Page images
PDF
EPUB

Twisted yarn of all kinds shall be dutiable together with the weight of the bobbins.

10. When the same package contains two or more articles dutiable on gross weight and paying different rates of duty, the highest taxed article shall be dutiable together with the weight of all exterior packages, subject to deduction for tare, if any.

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

11. When goods dutiable on gross weight and liable to the same duty, but for which different tares have been established, are inclosed in the same package, the lowest tare shall be deducted. Should part of the goods be dutiable on gross weight without any allowance for tare, no tare shall be deducted.

12. When the same package contains goods dutiable on gross weight as well as other articles dutiable on net weight or otherwise than on weight, all such articles shall pay separately, and those dutiable on gross weight must comply with the foregoing rules, save that no article contained in the package shall be entitled to any tare allowance.

13. Packages containing mineral waters shall be dutiable according to the following rules:

Cases containing bottles shall be dutiable according to No. 189 (letter b) on 15 per cent of the gross weight of case and contents.

Bottles shall be dutiable according to No. 8, and for this purpose bottles containing 70 centiliters or more shall be considered as weighing 720 grams each.

For smaller bottles and for flasks, except of glass, and for other receptacles used for importing water, the weight shall be practically ascertained, and such receptacles shall be dutiable according to the numbers of the tariff in which classed.

14. Receptacles containing brandies and liquors shall be treated as follows:

When the importation is effected in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a), on 14 per cent of the gross weight if single and on 20 per cent if double.

When the importation takes place in bottles or flasks and in wooden cases or hampers, all such packages shall be dutiable according to the number of the tariff in which they are included.

The cases shall be dutiable according to No. 189 (letter b) on 15 per cent of gross weight.

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

For bottles or flasks, also for any other receptacle serving to import alcohol, brandies, or liquors, the weight shall be practically ascertained, and such receptacles shall be liable to the duties established in the numbers of the tariff applicable thereto.

15. Receptacles containing wine shall be treated as follows:

When the importation is effected in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a), on 12 per cent of gross weight if single and on 18 per cent if double.

When the importation takes place in bottles or flasks packed in wooden cases or hampers, all such packages shall be dutiable according to the number of the tariff in which they are classed.

The cases shall be dutiable according to No. 189 (letter b) on 15 per cent of gross weight.

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

Common bottles containing claret, Burgundy, or like wines shall follow the régime of No. 8, and for this purpose shall be considered as weighing 760 grams each.

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

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

Half bottles of the same description shall be considered as weighing 550 grams each.

For bottles and flasks of a shape different from the ordinary kind or of an unknown capacity, also for any other receptacle used for importing wine, the weight shall be practically ascertained, and such receptacles shall be dutiable according to the number of the tariff applicable thereto.

16. Receptacles containing beer or cider shall be treated as follows: When the importation takes place in barrels or other casks, the receptacles shall be dutiable according to No. 191 (letter a), on 18 per cent of gross weight if single and on 25 per cent if double.

When the importation is effected in bottles or flasks packed in wooden cases or barrels, all such packages shall be dutiable according to the number of the tariff in which comprised.

Exterior cases or barrels shall, respectively, be liable to the duty prescribed in No. 189 (letter b) or in No. 191 (letter a) on 15 per cent of gross weight.

For bottles or flasks, and likewise for all other receptacles used for importing beer or cider, the weight shall be practically ascertained, and such receptacles shall be dutiable according to the number of the tariff to which they belong.

DISPOSITION SEVENTH.-ARTICLES PROHIBITED IMPORTATION.

1. Dynamite, gunpowder, and similar explosives, unless the importer is able to produce a special authorization for landing issued to him by the proper authorities.

2. Paintings, publications, figures, and all other objects offensive to morality.

3. Artificial wine (other than medicinal wines of known composition) and adulterated wines.

MONEY RECEIVABLE FOR CUSTOMS, ETC.

EXECUTVE MANSION, January 20, 1899. It is hereby ordered that on and after February 1, 1899, and until otherwise provided, all customs, taxes, public and postal dues in the island of Porto Rico shall be paid in United States money, or in foreign gold coins, such as the Spanish alphonsinos (centen) and the French Louis, which will be accepted in payment of such customs, taxes, public and postal dues, at the following rates:

Alphonsinos (25-peseta piece).

Louis (20-franc piece) --

$4.82

3.86

It is further ordered that on and after February 1, 1899, and until further provided, the following Porto Rican or Spanish silver coins now in circulation in the island of Porto Rico shall be received for customs, taxes, public and postal dues, at the following fixed rates in United States money:

[blocks in formation]

It is further ordered and directed that out of the Porto Rican coins so received a convenient supply shall be retained and carried for exchange for United States money at the rate hereinbefore enumerated, namely, $0.60 United States money for one Porto Rican silver piece.

It is further ordered that all existing contracts for the payment of money in the currency of Porto Rico may be discharged and paid in that money in accordance with the contracts, or in United States money at the relative value set forth in the above table, namely, for each $100 United States currency, 1663 Porto Rican pesos.

Bronze and copper coins now current in the island of Porto Rico will be received at their face value for fractional parts of a dollar, in a single payment to an amount not exceeding 12 cents (1 peseta). WILLIAM MCKINLEY.

[blocks in formation]

The metrical system of weights and measures is in use in Porto Rico. Importations from the United States are dutiable like other commodities.

IMPORT RATES OF DUTY.

CLASS I.-STONES, EARTHS, ORES, GLASS, AND CERAMIC PRODUCTS. GROUP 1.-Stones and earths employed in building, arts, and manufactures. 1. Marble, jasper, and alabaster:

a. In the rough or in dressed pieces, squared or prepared for shap-
ing, G. W..
100 kil $0. 50

b. Slabs, plates, or steps of any dimension, polished or not," G. W.,
100 kil

c. Sculptures, high and bas-reliefs, vases, urns, and similar articles
for house decoration, T. (Disp. VI, rule 5).

1.00

100 kil__ 3.10

d. Wrought or chiseled into all other articles, polished or not, T.
(Disp. VI, rule 5)---

2. Stones, other, natural or artificial:

a. Slabs, plates, or steps, G. W

--100 kil__ 2.00

100 kil__

.50

b. Wrought into all other articles, T. (Disp. VI, rule 5)____do____ 3. Earths employed in manufactures and arts: Cement, lime, and gypsum, G. W

4. Gypsum manufactured into articles:

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

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

1.00 .60

100 kil__

[blocks in formation]

Marble affixed to furniture shall be liable to the same duty as the furniture.

GROUP 2.-Coal.

5. Coal and coke ab

1,000 kil. net-- $0.20

GROUP 3.-Schists, bitumens, and their derivatives.

Régime applicable to goods classed in the present group. Whenever doubt arises as to the classification of the products enumerated in Nos. 365 (free list), 366 (free list), and 6, the customs must, before collecting duty, refer the matter to the collector at the chief port.

In case of doubt as to the clearance of crude petroleum, a sample of this oil must be taken, and the following rules observed:

1. A sample of 200 cubic centimeters shall be taken from 50 cases or less, or from 10 barrels or less, comprised in the declaration and belonging to the same kind of goods.

2. These samples shall be mixed in a large receptacle, and, when the discharge is terminated, 2 liters are taken therefrom and put into separate bottles, which are sealed and furnished with labels signed by the customs employees and the interested party. These bottles shall be forwarded to the customs chemical expert in order to be assayed.

3. Immediately after this operation the goods shall be cleared and the correspondnig duty applied, but the interested party shall always be bound by the results of the analysis, and the clearance shall not be deemed definitive until that result be known.

4. The samples must be assayed within one month, and the interested party has the right to be present when the samples are opened and analyzed, provided that he has made a written request to this effect at the time of identifying the samples by affixing his signature to the labels. He may also appeal to the collector at the chief port from the report of the experts.

5. Should the interested party, in his appeal request that a new analysis be made, this operation shall be effected at his expense if the decision of the customs be sustained. In contrary cases, the expenses shall be borne by the Government.

6. In order that the Government may always be enabled to know the nature of products imported under the denominations comprised in the present group, the customs must enter in their statistics and collection sheets the following different kinds:

No. 365 of the free list.c

a. Tar and other liquid products, even thick.

b. Pitch, asphalts, schists, and other solid or pasty products.

a Coal and coke shall be cleared in conformity to the weight indicated in the certificate issued to the master of the vessel at the port of shipment, proving the quantity received on board according to the charter party and the bills of lading. In case of doubt the customs may verify the quantity.

Before discharging coal the vessels conveying the same will be visited, and the approximate quantity of cargo will be calculated according to the empty space in the hold and the net tonnage of the vessel by taking for a basis 800 kilograms of coal and 450 kilograms of coke per cubic meter. Should the result not tally with the quantity entered in the manifest and declared, the clearance will be effected by weighing. Particulars must be given at the time of payment of duty as to the method of control adopted, and also the name or names of the controlling officer or officers.

The customs authorities must take special care that, under the denomination of tar or mixtures containing tar, neither crude petroleum, oleonaptha, nor oils derived from schists are imported. Tar must not contain, in appreciable proportions, volatile products or oils which might be extracted by means of distillation at 300° centigrade. Under the name of asphalts or bitumens, impure paraffin or other products must be included in No. 107 of Class III.

(Tow impregnated with pitch, tarred felts, and tarpaulins coated with sand, which heretofore were dutiable according to this number, shall in future be comprised in No. 325 of Class XIII.)

All petroleum and other mineral oils not having the note to No. 366 shall be considered as refined.

No. 366 of the free list.

a. Petroleum, crude.

b. Other crude oils which can be used in the preparation of illuminating oils.

c. Oleonaptha and the other products classed in this number. No. 6 of the tariff.

a. Petroleum, refined.

b. Other refined oils designed for illumination.

c. Benzine, vaseline, and other products comprised in this number. 6. Petroleum and other mineral oils, rectified or refined, intended for illumination; benzine, gasoline, and mineral oils not specially mentioned; vaseline,† G. W.. 100 kil $4.00

7. Ores, G. W-

GROUP 4.-Ores.

GROUP 5.-Crystal and glass.

100 kil

.10

8. Common or ordinary hollow glassware; electric insulators, T. (Disp. VI, rule 5)--

100 kil $1.00

Common bottles of glass, intended to contain beer, rum, and sparkling wines, manufactured with native fruit, and garrafones or dimijohns and siphons to contain mineral, carbonated, or seltzer waters, shall enjoy a rebate of 60 per cent of the duties stipulated in this number when imported and declared in the custom-house by the manufacturers of said beverages.

9. Crystal, and glass imitating crystal: a

a. Articles, cut, engraved, or gilt, T. (Disp. VI, rule 5)____100 kil__ 14.00 b. Articles, other, T. (Disp. VI, rule 5)---___do____ 7.00

10. Plate glass and crystal: a

a. Slabs, paving or roofing, T. (Disp. VI, rule 5)‒‒‒‒‒‒‒‒100 kil__ 1.65
b. For windows or in other articles, provided they be neither pol-
ished, beveled, engraved, nor annealed, T. (Disp. VI, rule
5)-----
100 kil 3.40

e. Window glass set in lead and polished, or beveled plate glass, T.
(Disp. VI, rule 5)--

-100 kil__

4.90 d. Articles, engraved or annealed, T. (Disp. VI, rule 5)____do____ 9.80 11. Glass and crystal, tinned, silvered, or coated with other metals:

a. Common mirrors not exceeding 2 mm. in thickness, coated with
red or dark mercurial varnish, T. (Disp. VI, rule 5)__100 kil__ 10.00
b. Mirrors, other, not beveled, T. (Disp. VI, rule 5)-
_do__ 15.00
c. Mirrors, beveled, T. (Disp. VI, rule 5).
_do____ 18. 00

12. Glass and crystal in statuettes, flower stands, and vases and similar
articles for toilet purposes and house decoration; spectacle and
watch glasses; imitations of precious or fine stones; enameled,
T. (Disp. VI, rule 5).

13. Incandescent electric lamps, mounted or not-----

____kilog__ .56 _hundred__ 2.00

GROUP 6.-Pottery, earthenware, and porcelain.

14. Bricks of clay, not glazed, for building purposes, furnaces, etc.; articles of fire clay, G. W.

_100 kil__

15. Roofing tiles of clay, not glazed, for building purposes, per square (10 by 10 feet).

16. Slabs or conduits of clay, glazed or unglazed, cement or stoneware, G. W

__100 kil__ 17. Ceramic tiles of all kinds and glazed roofing tiles, per square (10 by 10 feet).

.30

1.50

.50

2.50

• Decanters, glasses, tumblers, candlesticks, pillar lamps, and other articles for table service and lighting, white or colored, are comprised in this number. Separate and spare parts, forming an integral portion of lamps, chandeliers, or bracket lamps, are dutiable according to this number.

« PreviousContinue »