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GROUP 3.-Tissues.

Pesos.

.kilo.. a 0.50

..do..........

.do..

159. Woolen carpets, pure, or mixed with other materials
160. Felts of pure wool, or mixed with other materials..
161. Blankets of wool, pure, or mixed with other materialsh.
162. Hosiery, whether mixed or not with cotton or other vegetable fibers.do....
163. Cloths and all other similar tissues of wool, waste wool, hair, or a mix-
ture of these materials....

..kilo..

164. The same tissues, when the warp is wholly of cotton or other vegetable fibers, also astrakhans and plushes of the same materials.......kilo.. 165. All other tissues of pure wool, waste wool, hair, or a mixture of these materials

.20

40

.48

.80

.60

..kilo.. 1.00

166. The same tissues when the warp is wholly of cotton or other vegetable fibers

.kilo..

167. Tissues of bristles or hair, with or without mixture of cotton or other vegetable fibers.... .kilo..

CLASS VII.-SILK AND ITS MANUFACTURES.

.80

.70

GROUP 1.-Yarn.

168. Silk, raw and spun, twisted or not; floss silk, combed or carded, c spun, twisted or not c.

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171. Tissues of floss or waste silk, or raw silk, and of waste silk mixed with silk c...

172. Tulles and lace, of silk or waste silk 173. Knitted tissues of silk or waste silk

.kilo.. ..do... ..do....

3.00

8.00

4.40

174. Velvets and plushes of silk or waste silk, with the warp or weft wholly of cotton or other vegetable fibers .

175. Other tissues of silk or waste silk, with the warp or weft wholly of cotton or other vegetable fibers... ..kilo.. 176. Tissues of silk or waste silk, with the warp or weft wholly of wool or hair.

CLASS VIII.-PAPER AND ITS APPLICATIONS.

GROUP 1.-Printing and writing paper.

...kilo.. 3.60

2.30

.kilo.. 2.50

[Paper, endless, unsized and half-sized for printing.. 177. Paper, endless, for writing, lithographing, or engraving. Paper, cut, handmade and ruled paper

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(Books, bound or unbound, and other printed matter in Spanishd...kilo.. 178. Books, bound, in foreign languagesd. Engravings, maps, and drawings

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b Plaids and the like are not included in this number. They shall pay duty according to the component tissue.

All silk waste the fibers of which do not exceed 20 centimeters in length is considered silk.

d Bookbindings shall be dutiable according to the component material. When the books are stitched or bound in boards they shall pay duty as printed matter on gross weight. Newspapers printed abroad require no permit for their introduction into the Philippine Islands."

GROUP 4.-Pasteboard and various papers.

180.

...kilo..
.kilo..

.30

CLASS IX.-WOOD AND OTHER VEGETABLE MATERIALS EMPLOYED IN MANUFACTURES,

AND ARTICLES MANUFACTURED THEREWITH.

(Straw paper, common packing paper, and sand or glass paper.....kilo.. a0.04 Other paper not specially mentioned.. ..do.... Cardboard in sheets, in boxes lined with ordinary paper,b and unfinished articles of pasteboard or "carton-pierre". The same articles finished, and pasteboard boxes with ornaments, or lined with fine paper or other material......

Pesos.

.08

.04

181. Staves

GROUP 1.-Wood.

thousand..

.40

182. Ordinary wood, in boards, even cut, planed, and dovetailed for boxes or
floorings; planks, beams, rafters, masts, and timber for shipbuild-
ing....
......cubic meter,.
183. Fine wood for cabinetmakers, in boards, deals, trunks, or logs..100 kilos..
184. Fine wood for cabinetmakers, sawn or in veneers..
185. Coopers' wares, fitted together or not

GROUP 2.-Furniture and wooden manufactures. (c)

.55

.11

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186. Ordinary wood manufactured into any kind of article, turned or not, painted or varnished, and moldings carved and varnished, or prepared for gilding, also furniture or bent wood, even if painted and varnished.. .100 kilos.. a 2.00 187. Fine wood manufactured into furniture, and other wares, turned, carved, polished, or varnished, and the same wares of common wood veneered with fine wood; furniture covered with stuffs, except with silk or leather, and gilt moldings .100 kilos.. a 6,00

188. The same articles, gilt, inlaid or veneered with mother-of-pearl or other fine materials, and ornamented with metal, and furniture covered with stuffs of silk or with leather. ...100 kilos.. a 10.00

GROUP 3.- Various.

189. Charcoal, firewood, and other vegetable combustibles . 190. Cork

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191. Wooden hoops and trellis for fencing
192. Rushes, esparto, vegetable hair, cane, osiers, fine straw, palm, and other
analogous materials, unmanufactured

193. The same materials, manufactured..

CLASS X.

GROUP 1.-Animals, skins, and animal products employed in industry.

194. Horses.

195. Mules, asses, and cattle

196. Pigs....

197. Sheep, goats, and animals not otherwise mentioned.

.each.. 20.00

.do.... 10.00

.do.... 2.70

..do.......... a.50

GROUP 2.-Skins and leather.

198. Skins and hides, untanned .

100 kilos..

1.20

199. Varnished leather and calfskins, tanned or curried
200. Other hides, tanned or curried, including sole leather.
201. Leather belting for machinery.......

a Add surtax of 20 per cent on duty.

.kilo.. ..do.... .24 ..do.... .20

b Boxes of pasteboard lined with more or less common paper, which serve for packing handkerchiefs, shirt fronts, buttons, stuffs, etc., shall be dutiable according to this number. Paper pulp in imperforated sheets or those which are not perforated at the expense of the importer at the time of clearance shall likewise be dutiable according to this number.

e Marble slabs for furniture will be taxed according to No. 2 of the tariff if they are presented separate from the objects to which they belong.

202. Peltries for clothing and trimming, in their natural state or prepared

203. Peltries in made-up articles..

204. Gloves of leather.

205. A. Boots of all kinds, of leather or tissue B. Shoes of all kinds

Pesos.

..kilo.. ..do....

0.25

1.80

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..pair..

a.10

C. Slippers and pumps, also common shoes generally worn by the
Chinese....

D. Boots and shoes of all kinds for children shall pay one-half of the
above duties, according to classification. a

206. Saddlers' and harness makers' wares b .
207. Other articles of leather, or lined with the same.

..kilo..
.do.... 1.00

a.75

208.

GROUP 3.-Feathers.

[Feathers for ornament, in their natural state or manufactured...kilo.. 3.00 Other feathers and feather dusters...

.do....

.40

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CLASS XI.-INSTRUMENTS, MACHINERY, AND APPARATUS EMPLOYED IN AGRICULTURE,

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217. Common clocks with weights, and alarm clocks d.

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..do.... 1.00

..each.. 1.12

218. Works for wall clocks, or mantelpiece clocks, finished, with or without cases, and chronometers e...

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b Saddlers' and harness makers' wares comprise such articles as harness, saddles, bridles, gear of horses, mules, carriages, etc., all sorts of stable trappings, articles for traveling, such as bags, portmanteaus, trunks, hatboxes, and other articles made of leather or lined with leather or skin.

eStrung frames for pianos shall pay as pianos, though they be not imported with all the pieces constituting that instrument.

d By alarm clocks shall be understood those fitted with an alarm bell and not running longer than 48 hours, whether they have the same mechanism for striking both the hours and the alarm or separate mechanisms for each.

e Cases, stands, glass shades, and other accessories will be dutiable as manufactured articles, according to their component material.

Clockworks for wall or table clocks, unfinished, and brass pieces for the same, will be taxed according to No. 49 of the tariff. Unfinished pieces are those which are only roughly filed, which have no escapements, the dial or hands of which are not adjusted, and the last wheel of which is not crenated. When clockworks are imported within cases, on stands, etc., and the importer does not wish to separate them for their examination, the works and the dial will be reckoned as weighing 1 kilogram and the rest will pay as stated above.

These machines are those employed by farmers and agriculturists for preparing the ground and gathering the crops, as also those employed in order to clean the crops and improve them without essentially changing their nature.

222.

Pesos

Machines of copper and its alloys, for industrial purposes, and detached
parts of the same metalsa.
.100 kilos.. 5.40
Machines and detached parts b of other materials, for industrial pur-
poses.

.100 kilos.. 1.80

GROUP 3.-Carriages.

.each.. 50.00

223. Coaches and berlins of four seats, with or without hoods; new, used, or repaired... 224. Berlins of two seats, with or without folding seats, with or without hoods; omnibuses with more than fifteen seats; new, used, or repaired.each.. 25.00 225. Carriages not enumerated in the above headings.. ...do.... 12.50 226. Passenger carriages for railways and tramways, and finished wooden parts for same ...100 kilos.. 7.50 All other railway carriages, and finished wooden parts for same.do.... Carts and handcarts...

227.

.do....

2.17 2.00

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234. Fresh fish, or with the salt indispensable for its preservation.... 235. Fish, salted, smoked, and pickled

236. Shellfish..

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a Machines, and separate pieces of the same, of copper and its alloys, or in combination with other materials, shall also be taxed under this heading, provided the above metals predominate in weight.

b It will be necessary to prove to what manufacture or to what industry woolen hose and filters are destined for them to be assessed in this number. For the definition of parts of machinery, the following rules will be observed:

First. A separate piece of a machine is understood to be any object which is not expressly specified by name under some heading of the tariff, and which by its shape, and by the manner in which it is presented for clearance in the custom-house, though not completely finished, may be considered as exclusively destined for a machine and can have no other application. If it be imported completely finished, it must pay under one of the headings of the tariff referring to machinery.

Second. The importer of detached parts of machinery may, should he deem it convenient, request, when making the clearance, that the duty be levied on the component material instead of paying the duty stipulated for machines.

Third. Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire, and other articles expressly taxed in the tariff, must pay duty accordingly though they be destined for machinery.

Fourth. Tools, instruments, and utensils employed in the arts and industries can not be considered parts of machinery as far as the customs tariff is concerned, and must pay duty according to the materials of which they are composed.

eTo ascertain whether products presented for clearance are flour or groats, a sample thereof shall be placed in sieve No. 80 (silk tissue with 80 openings to a French square inch). If the product passes through this sieve, it shall be considered as flour; if not, as groats.

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253. Common brandy of vinic alcohol.
254A. Brandy, flavored with aniseed, composed brandies, and liqueurs of
vinic alcohol...

B. Common brandy, flavored with aniseed, composed brandies, and
liqueurs not exclusively made of vinic alcohol, i. e., those known
as industrial..

.kilo..

..liter..

..liter..

· 09

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12

.20

.36

.liter.. .25 ..do..... .12

....liter..

255. Beer and cider in wood, $5.50 per hectoliter; in bottles, $7.75 per hectoliter.

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GROUP 7.- Various.

260. Alimentary preserves, pork-butchers' produce, mustard, and sauces.kilo..

261. Chocolate..

262. Sweetineats

263. Egg..

.20

...do.... .20 ..do.... .20 .hundred..

264. Pastes for soups, alimentary feculæ, bread, and unsweetened biscuit.kilo.. 265. Cheese

266. Honey and molasses a..

.25

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267. Ornaments of every kind, not mentioned in the following numbers, other
than those of gold and silver
268. Amber, horn, jet, whalebone, bone, tortoise shell, coral, meerschaum,
ivory, mother-of-pearl, and paste, in the rough or cut, even in strips or
sheets

.kilo..

269. Amber, jet, tortoise shell, coral, ivory, mother-of-pearl, and aventurine, manufactured in ornaments of all kinds..

.01

.kilo.. 5.00

270. Horn, whalebone, meerschaum, bone, and paste in imitation of the substances last above specified, manufactured..

274. Cartridges, with projectiles or bullets, for the same firearms. 275. Percussion caps for firearms..

271. Walking sticks and sticks for umbrellas and parasols b.
272. Buttons of all sorts, except those of gold or silver.
273. Cartridges, without projectiles or bullets, for firearms, the importation of
which is permitted.

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276. Cases of fine woods, leather, and those lined with silk, and other of similar kind, with or without fittings for writing, sewing, and. toilet purposes, or to contain perfumery, liquids, or comestibles. .kilo.. 277. The same of common woods, cardboard, wicker, and other of similar kind, with or without fittings for the aforesaid purposes

1.50

.kilo.. .60

a Honey and treacle, which is the viscous residue of crystallized sugar, of a reddishbrown color more or less intense, and of a sweet but somewhat bitter taste, will also He appraised by this article. It weighs from 1,374 to 1,427 grams per liter, and at 15 degrees C. registers from 40 to 44 degrees Baume.

Sword sticks shall pay the duty fixed for the swords they contain, and shall, in addition, pay as walking sticks.

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