UNITED STRTES PROVISIONRL CUSTOMS TARIFF
AND REGULATIONS
IN THE
PHILIPPINE ISLANDS.


OFFICE OF THE U. S. MILITARY GOVERNOR:
IN THE PHILIPPINE ISLANDS.
MANILA, P. I.
1898.




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OFFICE OF THE MILITARY GOVERNOR IN THE
PHILIPPINE ISLANDS.
Manila, 'P.., October 26, 1898.
G(ENERAL ORDERS, }
No. 10.     J
Referring to General Orders of the 29th ultimo from this office,
wherein is recited the necessity of a careful revision of the "Custom
Tariff and Regulations" prescribed by the United States Government for such portion of the Philippine Islands as may be under
United States control, in order to satisfy United States Government interests and prevailing business conditions; and proclaiming,
for such reasons, the postponement of the practical application of
those tariff regulations until November 10th next; it is hereby
ordered that the same, amended and revised, and as now fully
contained in the following printed schedule, be put in force from
and after the date proclaimed, viz: November 10, 1898.
Upon the occupation of any ports or places in the Philippine
Islands by the forces of the United States the foregoing order will
be proclaimed and enforced.
BY COMMAND OF MAJOR-GENERAL OTIS:
THOMAS H. BARRY,
Assistant Adjutant-General.




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REGULATIONS       FOR    THE   GUIDANCE       OF  OFFICERS
CONCERNED IN        THE   COLLECTION OF DUTIES ON
IMPORTS     AND     EXPORTS,     TAXES     AND    OTHER
CHARGES AND        EXACTIONS      TO   BE  LEVIED AND
COLLECTED      AS A    MILITARY     CONTRIBUTION       AT
PORTS AND      PLACES IN      THE   POSSESSION OF      OR
UNDER TIlE      CONTROL OF THE         FORCES OF THE
UNITED STATES, IN THE PHILIPPINE ISLANDS.
ENTRANCE AND CLEARANCE OF VESSELS.
1. Every vessel shall, on arrival, be placed under military guard
until duly discharged. Passengers with no dutiable property in
their possession may 1,e permitted to land without detention.
If, upon tle unladling of any cargo, there shall,e found goods,
wares or merchandise not duly declared on tle manifest, such articles in excess shall 1,e required to pay additional duties of 25 per
cent on the regular duties.  Should any packages or articles named
on the manifest be missing on the arrival of the vessel, the latter
shall pay a penalty of 1 peso per ton measurement, unless such deficiency shall be satisfactorily explained or accounted for.
2. Within twenty-four hours after the arrival of any vessel the
master must, under a penalty for failure of 1 peso per ton registry
measurement, produce to the proper officer a manifest of her cargo,
with the marks, numbers and description of the packages and the
names of the respective consignees, which manifests, if the vessel be
from a port in the United States, shall ble certified by the collector
of the port of sailing.  If the vessel be from any other than a
United States port, her manifest must be certified by the United
States consul or commercial agent at such port: if there be no United
States consul or commercial agent at such port, then by the consul
of any nation at peace with the United States; and the register of
the vessel shall, upon her arrival in the Philippines, be deposited
with the consul of the nation to which she may belong, if any there
be, otherwise with the commandant at the port, until the master
shall have paid such tonnage taxes and other port charges as may
be due under these regulations.
3. No vessel shall be allowed to clear for another port until all
her cargo has been landed or accounted for. All goods not duly
entered within ten days after their arrival in port shall be landed
and stored, the expense thereof to be charged against the goods.




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4. Prior to the departure of any vessel from any of the ports herein
designated, the master shall deposit with the proper officer a manifest,in duplicate, of the outward cargo of such vessel, specifying marks
and numbers of packages, a description of their contents, with names
shippers and consignees, with a statement of the value of each
separate lot; also names of passengers and their destination. A
clearance will then be granted to the vessel. No prohibited or contraband goods shall be exported.
LIGHT DUES.
5. At all ports or places in the Philippines which may be in
possession or under administrative control of the land or naval
forces of the United States there shall be levied the following navigation and port charge:
Per net ton.
On each entry of a vessel from a port or place, except from another port or place in the Philippines.................. $0.10
6. The following shall be exempt from light dues:
A vessel belonging to or employed in the service of the Government of the United States; or a vessel of a neutral foreign government not engaged in trade; or a vessel in distress; or a yacht
belonging to an organized yacht club of the United States or of a
neutral foreign nation.
7. The tonnage of a vessel shall be the net or register tonnage
expressed in her national certificate of registry.
ENTRY OF MERCHANDISE.
8. The consignee named in the bill of lading, or the person to
whom such consignee shall, by indorsement, have assigned the bill
of lading, shall present to the officer duly designated for that purpose his declaration in triplicate, an invoice describing the goods,
showing their character, quantity, the name of the importer and of
the vessel of importation, the place whence the goods were imported, the date of their arrival at the port of destination, the marks
and numbers of the packages, the nature and quantity of their
contents and their value. The declaration shall be signed by the
importer, who must certify to the truth of all the statements contained therein.
9. After the packages and contents have been duly compared
with the declaration, and found to agree therewith, the duty due
thereon will be computed on the face of the entry, and, after the
payment of the proper duties and charges, an order for the delivery
of the packages and contents will be issued by the proper officer.




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10. Any objections to the assessment of duty must be filed by
the importer before the payment by him of the same, and no refund
of duty will be made thereafter.
11. Goods found to be fraudulently invoiced, either as to
character or quantity, and all goods attempted to be introduced
without permit, shall be confiscated.
12. No delivery of imported merchandise shall be made to the
importer unless he shall have duly paid the duties assessed thereon.
13. Any goods, wares or merchandise not duly entered for
payment of duty within ninety days after importation shall be sold
at auction by order of the commandant after five days' public notice
conspicuously posted at the port. The proceeds of such sale will be
kept for ten days, subject to the demand of the importer after
deduction of the proper duties on the goods and all expenses of
storage and sale. All merchandise remaining in the "godowns" of
the custom house longer than fifteen days shall be charged with
storage at the rate of 5 pesos per ton per month by measurement
or dead weight, as shown by bill of lading.
14. All seized and confiscated merchandise will be sold in like
manner, and the proceeds, after deduction of expenses, will be
turned over to the officer duly designated for that purpose.
15. Merchandise originally destined for some port or place in
the Philippines, not in the possession of the United States forces,
may be entered at one of the designated ports. Vessels may likewise enter, although originally cleared for a port in the Philippines
not in possession of the United States.
WHARF CHARGES.
16. Goods of all kinds exported through ports of the Philippines
declared open by the United States shall pay one peso per 1,000
kilograms gross, as a charge for wharfage, whatever be the port of
destination or nationality of the exporting vessel.
17. Goods of all kinds imported into ports of the Philippines,
declared open by the United States and destined for trans-shipment
to other ports of the Philippines declared open by the United
States, shall pay a charge for wharfage of one-half of one peso per
1,000 kilograms gross at the port of tra.s-shipment.
18. Merchandise imported, exported, or shipped in transit for
the use of the Government of the United States, including coal,
shall be exempt from wharf charges.
HARBOR    AND  COMMERCIAL IMPROVEMENT        CHARGES.
19. In addition to custom duties and other exactions there shall
be levied a charge of 8 per centum, on the value, as per schedule,




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of all merchandise, free or duti.able, imlported into the Plhilippines,
and 10 per cent additional on the amount of the implort duty; but
merchandise imported or exported for the use of the Government
of the United States including coal shall b)e exempt from this charge.
20. The officer duly designated for that purpose shall receive
all customs duties, fees, and charges, and slhall without (elay pay
the same over to such officer as shall be designated bv the commanding general. Records shall be kept and accounts rendered of
all money transactions and rec(cipts in duplicate shall Ie taken by
the officer paying over such moneys, one copy to be retained by him.as his official voucher and the other transmitted I)y mail with his
accounts to the War Departlment, Washington,, D. C.
21. Such public,uildings as may be suitable for the purpose.shall be used and occupied for the transaction of business and for
the storage of imports.
22. All supplies and materials for the use of the Army and
Navy of the United States shall, under suitable restrictions to be
prescriled by the colmmanding general, ble:admitted without paymin nt of duty.
RATES OF DUTY ON IMPORTS.
CLASS 1. ---.STONES, EAIiTITS, MINERALS, (GLASS AND GLASSWARE,
ANTD CERAMIIC PRODUCTS.
(;ROUt 1. ---,St,,, an( e(t0/ ea. eprod,ictions eph/oy/ed i'?n [tildim/,,l c.osld iwlstry.
Pesos.
23. [Ma.rl)le, jasper anlll alabaster, in the rough or in dressed
pieces, squared and prepared for taking the form....
100   kilos......................................  0.08
24. IMarble, jasper, and alabaster, cut into squares, slabs, or
steps of anyl dimension, polished or not...100 kilos..75
25. MIarble, jasper, and alabaster, worked up and chiseled
into any object, polished or lnot, other than ornamental or articles of luxury............ 100 kilos.  1.60
26. Other stones employed in buildilg, arts and industry;
also  cement...................... 100  kilos..50




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"'Rouy 2.-Coal.
Pesos.
27. Coal and coke(ar).......... ton of 1,000 kilos...50
GRoup 3-/       ss hitamen, aO    thleir- deriraf ioins.
28. Tar, pitch, asphlalt, b~itumien, and schists; als o unrefined creosote (  1))........... 100 kilos...09
29.<,Naptha, vlaseline, crude. petroleum, natural and crude
oils derived from  schist (4))........100 kilos..        4..30. IBenzile, gasoline, petroleum, and    other mineral oils,
refined (b)...............100 kilos..          4.50
GROUP 4.-Ores.
3 1. Ores...............ton of 1,000 kilos..                    0.2.5
Gino u  5. -Glass and glassware.
32J. Coummon or ordinary hollow   glassware (c).. 100 kilos..  1.60
33. Crystal, and glass imitating it, also gilt or -silvered in the
interior (d)..............100 kilos..        6.
34. G.Tlass and crystal, ini plates and sheets....100 kilos..:3.
3.5. Glass and crystal, sil vered, and (flasses foi- spiectacles and
watches.....................il..05
(a) Coal and coke shiall. be cleared inl confornity to thc weighit indicated
in the certificate issued to the mnastcr of the vessel by the conisul at the port
of shipment, proving the quantity receiv-ed ol 1 board according to the charter
party and the hills of lading, which documeniets the said consul shiall (demandI to
see for thc purpose. Ini case of doubt the customis may verify the quantity.
(b) Crude oils derived from schist shall be under'stood) to bc th~ose deriv~ed
from the first distillation, (listingutishalde by thieir yellowvish color andl density
of fromt 0.900' to 0.920', or fromt 66 to.57' (of the centesimial areomneter, equal
to from 24.fi9" to 211.48S Cartier.
Petroleums hav-ing the following prlop~erties are considered as crutde niatuiral petroleums:
First. Those which, when (listilledl gradlually~ anil continuously in a
glass app~aratus at a. temperature of ~300' Centigrade, leave a residiumn exceeding 20 per cent of their primitive weight.
Sec ond.  Wh'len this residue in its turn leaves 1 per cent at least of coke
inl proportion to the total weight of petroleum assayedl.
Third. W1hen, according to E. (Granier's apparatus, they are found to he
inflammable at a temperature lower than 16' Centigrade.
All petroleums and other mineral oils not possessing the above character.
istics shiall lie considered as refined.
(c) Are included in this number bottles, (lemijohns and flasks for oil, wNine,
(lrugs, perfumery amid chemicals, provided they be not cut; and unp~olished
glass of more than 12 millimeters in thickness for roofs and pavements.
(d) Are also included in this number bottles, tumblers, glasses. and other
objects tor tabl)e service, ornament and lighting, whether of crystal or white
or colored glass, as -well as beads.




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Pesos.
GROUP 6.-Pottery, earthenware andc porcelain.
36. Clay, in bricks, squares and tiles, for building purposes,
furnaces, etc. (a)..................... 100 kilos...02
37. Clay, in large and small paving tiles; tiles of colored
faience, varnished tiles and piping (b)... 100 kilos...40
38. Faience and wares of fine clay (c).............do....   6.
39.  Porcelain.................................. do....   10.
CLASS II.-METALS, AND ALL MANUFACTURES IN WHICH A METAL
ENTERS AS A PRINCIPAL ELEMENT.
GROUP 1.-Gold, silver and platinum.
40. Gold and silver in jewelry or plate, (d) even set with
pearls or precious stones ().............. hectog.. 5.
41. Gold, silver or platinum worked into other objects (e, f)
hectog........................................50
GROUP 2. —Iron and steel. (g)
42. Cast iron, in pigs, and old iron...........100 kilos..  0.50
43. Cast iron, in tubes of all kinds.............. do......95
44. Cast iron, in common manufactures..........do.....  1.50
45. Cast iron, in fine manufactures; i. e., those polished,
enameled with a coating of porcelain, or with ornaments of other metals......... 100 kilos....  3.50
46. Wrought iron and steel rails...............do....       1.60
47. Wrought iron and steel in sheets of a thickness of
6 millimeters or more, and bolts......... 100 kilos.  1.80
(a) Only rough bricks, squares and tiles of baked earth or clay employed
in the construction of walls, furnaces, etc., are to be included in this nunlber.
(b) No. 37 includes tiles for pavements and small tiles for mosaic work,
and also the articles for building contained in No. 36, when glazed, painted,
enameled and made of washed or sifted earths.
(c) The articles of fine clay included in this number are dinner services,
kitchen earthenware, flower vases, ornaments and the like.
(d) In the classification of jewelry or ornaments will be included all small
articles of luxury valuable on account of workmanship, whatever their denomination, and generally intended for the ornament of persons of both sexes.
(e) Utensils for domestic use, articles for church use and generally all
large objects used for the ornamentation of houses are included in this
number.
(f) In clearing finished articles, including jewelry and articles of gold,
silver or platinum filled with mastic, a reasonable tare allowance shall be
made for such mastic.
(g) Articles of malleable cast iron shall pay the duties stipulated for
manufactures and articles of wrought iron.




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Pesos.
48A. Wrought iron and steel in bars of any form, in
sheets up to 6 millimeters in thickness; axles, tires,
and springs for carriages; and hoop iron... 100 kilos..  2.60
B. Wrought iron in rough bars (tochos) (a)....do....  2.60
49. Wrought iron and steel, in large pieces, made of bar
iron, or of bar, or sheet iron secured together by means
of rivets, destined for buildings, bridges, etc., 100 kilos  3.20
50. Iron wire (b)........................... do.....     1.60
51. Iron nails and screws, even with brass heads....do....  4
52. Wrought-iron pipes...................... do....      2.60
53. Wire gauzp, not further manufactured.......do.....   6
54. Wares of wrought iron, not elsewhere mentioned, including those enameled with porcelain and those combined with other metals; also pipes covered with sheet
brass...............................100  kilos..  8
55. Unutilizable articles of iron................do....  1
56.  Tin  plate................................ do.....  5
57. Tin-plate manufactures....................do....    8
58. Needles, pens, parts of clockwork, and other similar
articles of iron or steel................... kilo..  1.65
59. Knives, carvers, razors, and penknives.......... do....40
60.  Scissors  of all kinds.........................do....40
61. Side arms and detached pieces for the same......do....40
62. Firearms, barrels, and  detached   pieces  for  the
same (c)................................ kilo..   1
GRouP 3.-Copper and its alloys.
63. Copper of first fusion, and old copper......100 kilos..  2
64. Copper and brass in bars and ingots, and old
brass.............................   100  kilos..  2.50
65. Copper and   brass in sheets and nails, and copper
wire................................ 100  kilos..  10
(a) By "iron in rough bars" (tochos) shall be understood rough wrought iron
in a mass or prism, and round iron or iron in any other form containing dross.
Wrought iron containing dross has an unequal and rough surface. Wrought
iron in a mass or prism, free from dross, will be subject to duty as iron in
bars. In case of doubt, this iron shall be submitted for examination to the
inspector of mines, who will determine its classification.
(b) Only round iron, the thickness of which does not exceed No. 1, English
gauge, i. e., 8 millimeters in diameter, shall be considered as wire.
(c) In order that pieces of firearms may pay according to this number,
they must be shaped and bear file marks on the outer surface.




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P e:-o0S.
66. Copper andl lrass in t~u1)es and large pieces niot finishied,
such as b~ottonis of b~oilers, etc...... 100 kilos..10
67. Brass wvire..............................(l0.       10
68. Copper, brass. or I ronze gauze, not. w'orke(-d.  (lo..1. 15
69. B-ronze, uiiworked.............do..
70. Copper, bronze or briass, worked, and all alloys of coinmion mietal in which copper enfters', in hiardware, even
varnished.................kilo..                  0.25
7 1. Said mietals and allovs in oilt, silvered or nrickled articles....................kilo...35
Gtitoup 4.-0/hee, metals.
72. Tin in ingots..............100 kilos. 2. 25 0
73. Zinc in b~ars, lumps or pigs,                do....1.20
74, Zinc in sheets, nails and wire........... 100 kilos..5
75. Zinc in mianufactured articles, even varnished... kilo...25
76. All other metals ai)d. alloys not. mentioned, in sheets,
lumps, nails, tubes, etc.........100 kilos.. 10
771. The sam~e imetals, mnanuifactured, v-arnished or not. kilo..20
7 8. The same mietals. and zinc in (-,ilt, silveredl or nickled
wares...................kilo...30
CLASS IJJ.-SUI3STANXE'S EMPLOYED I-N PHARNMACY. PERFUMERY ANi])
CHEMICAL INDtSTRIES.
79. Cococanut and[ p~alm oil, anti other heavy oils.100 kilos..20
80. Other veg'etable oils, except olive oil......tlo.....  4.60
81. IDyewoods and tannery lark.d........(o....            02
82. Madder or rubian............100 kilos.               4
83. Rape, flax aind other oleaginous seeds, including copra
or cocoanut..............100 kilos..04
84. Other vegfetal)le products, not specially mientioned.do..2
85. Animal products employed in mnedicine..do...60
Gnoup 2.-Colo0'~S, (Iq/es ar-id varnisbe~s.
86. Ochres and natural earthls, for paininfig..100 kilos...02
87. Inidigo and cochineal.............(o..             2
88. Dyeing extracts.d.............(o....                   60
89. Garancinie, l —ure or mixed with madder.......kilo...15
90. Varnishes...............100 kilos..                 4.80
91. Colors, in powvder or in lumps (a) (.... 0...d....  1.50
(a) The colors included in this number are those comnlosed of a metallic
base, which for uise are mixed with oil or turpentine and are generally insol.
uble in water, alcohol or ether. They are rarely crystalized and are almost
always in powder and lumps, such as white leadi, chromec yellow, vermillion,
Prussian andl Thenardt lblue, English green and parrot green (''papagayo').




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92.
93.


Colors. prelar'(d, andl inks........ 100 k~ilos.
Colors  (derived    110111  coal,  andi.  other    artificial
colors (a).                                       k..............i;ilo..15


(IROUP e3.-C7temvicol a a,11Alarlitaceatical 1j)rodacts.


94. MNuriatic and chlorhvylric.acid.1......I00 kilos.
95  itric acid.........lo....
96. Sulphuric acid...............do..
97. Alkaloids,- anid their salts.. kilo..
98. Alum.................100 kilos..
99. Sulphur..................do.....
100. Parillas, natural and artificial (b)........do....
101. Alkaline carb~onates, alkalis, caustic anl ammioniacal,salts, except, sulphate..........100 kilos..
102. Chloride of lime............... do..
103. Chloride of potassium. sulphate of soda;chloride, car

20..80.30
6.30.05.2 0.20
'.30


bonate and sulphate of magnesia.         1...  00 kilos.. 1Q
104. Chloride of sodium (common salt)......100 kilos..65
105. Glues and albumen...............do..            2.40
106. Phosphorus..................kilo..07
1071. Nitrate of potash (saltpeter-)........100 kilos..30
108. Nitrate of soda and sulphate of ammnoniac..do....      05
109. Oxides of lead.................do....                       40
110. Sulphate and pyrolignite of iron........     (10..   30
111. Pills, capsules, ju~jubes, and the like (c).......kilo..1.
112. Pharmaceutical products not specified (c).....do...80
113. Chemical products not specified.........do....20
(a) The colors classed in this numbr are those known as artificial or organic
products, in which mineral substances rarely enter. They are generally crys.
talized, and are soluble in water, alcohol or ether. They are employed inl
dyeing and printing, with or withiout mordant, rather than in painting, such
as picric acid, green aldeide, English violet, rosaline and its salts, naplithaline colors, artificial alizarine, etc.
(t-) By barillas, natural and artificial, are understood carbonates. of soda,
impure, containing( carbon.
(c) The products or substances included in Nos. Ill and 1] 2 shall be examiinedl by tile pharmaceutical inspectors, Who, inl conjunction with the custorns, will make a (declaration as follows: "Tile goods cleared are those expressed in the declaration andi are (or are not) admlitted to importation by
virtuie of their formulas having been published (here state where), or their
composition having been discovered by allalysis made by-______




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Pesos.
(GROUP 4.- Various.
114.  Starch..................................   kilo..  0.02
115. Feculae for industrial uses, and dextrine.. 100 kilos...20
116. Common soap.............................do....    3.75
117. Paraffine, stearine, wax and spermaceti, in lumps. do.... 3.30
118. Paraffine, stearine, wax and spermaceti, manufactured,
and wooden matches................. 100 kilos. 10.
119 Perfumery and essences.................... kilo...40
120. Gunpowder, explosive   compounds,   and  fuses for
nines......................... kilo...10
121.  Tobacco, manufactured......................do...  2.40
122. Tobacco, not manufactured...................do....20
CLASS IV.-COTTON AND ITS MANUFACTURES.
GROUP 1.-Rawl cotton.
123. Raw cotton, with or without seed.........100 kilos..  *.24
GROuP 2.-Cotton yarns.
121. Cotton, spun, and yarn twisted in one or two threads,
unbleached, bleached, or dyed, up to No. 35, inclusive  (a).............................  kilo....  *.25
125. The same from No. 36 upward (a)............do.... *.35.126 The same twisted with three or more threads, unbleached, bleached  or dyed................ kilo....50
GROUP 3.-T issues.
Close-woven tissues, plain, unbleached, bleached, or
dyed, in the piece or in handkerchiefs, having:
127. A. Up to 25 threads,inclusive................kilo. *0.20
B.  Up  to  35  threads, inclusive................ do...  *.32
128.  36  threads  and  above........................do...  *.44
Tissues, printed, twilled, and figured in the loom,
having:
129. A. Up to 25 threads, inclusive.............. kilo..25
'Add surtax of 20 per cent on duty.
(a) To ascertain the number, according to the English system (the system
adopted in this tariff), to which a cotton yarn corresponds, any number of
meters of yarn may be taken, and this number is to be multiplied by the invariable factor 59 (this being the number of centigrammles a meter of cotton
yarn of a single thread No. 1 weighs). The product of the above niultiplication is to be divided by the number of centigrammes that the length of yarn
tested may weigh. The quotient multiplied by the number of threads will
then give the corresponding English number, to which 7 or 10 per cent is to
be added, according as the cotton of more than one thread be only spun or
spun and dyed.




15


Pesos.
B. Up to 35 threads, inclusive (a)..........kilo...40
130. 36 threads and above........................do....   55
Tissues transparent, such  as muslins, cambrics,
lawns, organdies, and gauzes, of all kinds, having:
131. A. Up to 30 threads, inclusive..............kilo..  *.44
B. 31 threads and above.................... do...    *.64
132.  Quiltings and  piqu6s.........................do.50
133. Velveteens, corduroys, and  other thick tissues for
wearing apparel.......................... kilo...52
134.  Tulles....................................   do...  1.
135. Lace, except crochet (b).....................do... *1.25
136. Crochet lace, made by hand or in the loom.....d.70
137. Hosiery piece goods, jerseys and drawers......do...50
138. Hosiery   in  stockings, socks,  gloves, and  other
articles................................. kilo...60
CLASS V.-HEMP, FLAX, ALOE, JUTE, ANI) OTHER VEGETABLE
FIBERS AND THEIR MANUFACTURES.
GROUP 1.-Raw.
139. Hemp, raw or hackled................. 100 kilos..40
140. Flax, raw or hackled...................... do.....40
141. Jute, aloe, and other vegetable filers.......... do....04
GROUP 2.-    arns.
142.  Yarn  of hemp, linen, or jute.................. kilo..  22
143. Yarn of aloe, and other vegetable fibers (c). 100 kilos..  1.56
144. Threads, twisted, of two or more ends, and fishing
nets................................. kilo. 30
145. Cordage (d) for vessels.................. 100 kilos.  4.16
*Add surtax of 20 per cent on duty.
(a) The number of threads is to be ascertailned by count of the threads
contained in a square of 6 millimeters, counting the weft and the warp. The
instrument called "thread counter" is to be enlployed for this purpose.
(b) Lace of a mnaxilum widtll of 10 centimeters slhall be dutiable according
to this number; that wider shall be included in No. 134 as tulles.
(c) As yarn of jute is considered twisted thread of one end the thickness
of which is equal to or less than the English No. 1, that exceeding this number is considered as cordage. To ascertain this number any number of meters
of yarn may be taken, and this number is to be multiplied by the factor 165
(1 meter of yarn of jute, No. 1, weighs 165 centigrams), and divided by the
number of centigrams that the length of the yarn tested may weigh. The
quotient will then give the corresponding English number.
(d) By the cordage paying under this heading shall be understood hemp,
flax, or jute yarn, twisted in two or more strands, 10 meters of which weigh
more than 5 grams.




16


Pesos.
GRloUP 3.-Tissues. ((a)
146. Plain tissues of hemp and flax, with or without mixture
of cotton, up to 10 threads, inclusive..........kilo..  *.20
147. Plain tissues of hemp and flax, from 11 to 24 threads,
inclusive..............................  kilo..  *0.44
148. Plain tissues of hemp and flax, of 25 threads and
above.............................   kilo... 60
149. Plain tissues of hemp and flax, twilled or diapered. dlo..40
150. Lace, net, and crochet work...................do.      4.80
151.  K nitted  tissues.............................. o..  1.20
152. Plain tissues of jute, aloe, or other vegetable fibres,
with or without mixture of cotton............ kilo...15
153. Twilled or diapered tissues of the same materials, with
or without mixture of cotton............... kilo..50
CLASS VI.-WOOLS, BRISTLES, HAIR, HORSEHAIR, AND THEIR MANUFACTURES.
GROUP 1.-RaW.
154. Bristles, horsehair, and other hair, including hair of the
camel, vicuila, and of tile Angora and cashmere goat;
wool, unwashed (b), washed, combned or carded (c),
and waste wool, carded (d)............. 100 kilos..  2.
GROUP 2.-    arns.
155. Woolen and worsted yarns, spun and twisted, unbleached
or in  the  grease  (e)........................ kilo...35
156. Woolen and worsted yarns, washed or bleached.. do..     60
157. Woolen and worsted yarns, dyed..............do...      *.70,GROUP 3.-Tissues.
158. Woolen carpets, pure or mixed with other materials........................................   k ilo..  *.50
*Add surtax of 20 per cent on duty.
(a) In linen tissues paying according to the number of threads, the threads
(both warp and woof) contained in a space of 6 millimeters will be counted.
(b) Wool will be considered as unwashed when after having been washed
with snlphuret of carbon it is found to lose more than 10 per cent of its weight.
(c) Wool the threads of which exceed 10 centimeters in length is considered as long wool.
(d) The waste from carding included in this number is that obtained from
the picking and unraveling of old rags, and is almost always dyed and common. Waste resulting from the spinning of long wool shall also be classed
herein.
(e) Worsted yarn will be considered unbleached or in the grease if when
washed with sulphuret of carbon it loses more than 10 per cent of its weight.




17


PQsos.
159. Felts of pure wool, or mixed with other materials. kilo...20
160. Blankets of wool, pure, or mixed with other materials (a).............................. kilo...40
161. Hosiery, whether mixed or not with cotton or other
vegetable  fibres........................... kilo...48
162. Cloths and all other similar tissues of wool, waste wool,
hair, or a mixture of these materials.......... kilo...80
163. The same tissues, when the warp is wholly of cotton or
other vegetable fibres, also astrakhans and plushes of
the  same  materials........................ kilo...60
164. All other tissues of pure wool,waste wool, hair, or a mixture  of these  materials..................... kilo..  1.
165. The same tissues when the warp is wholly of cotton
or other vegetable fibers.................... kilo...80
166. Tissues of bristles or hair, with or without mixture of
cotton or other vegetable fibres.............. kilo...70
CLASS VII ---SILK AND ITS MAN'UFACTURES.
GROUP 1.-Yarn.
167. Silk, raw, and spun, twisted or not; floss silk, combed
or carded, (b) spun, twisted or not (b ).......kilo.. * 2.50
GROUP 2.-Tissues.
168. Tissues, plain or twilled....................kilo.. *4.
169. Velvets and plushes........................ do...  4.80
170. Tissues of floss or waste silk, of raw silk and of waste
silk  mixed  with  silk  (c)....................kilo..  3.
171. Tulles and lace, of silk or waste silk..........do..  8.
172. Knitted tissues of silk or waste silk........... do  4.40
173. Velvets and plushes of silk or waste silk, with the warp
or weft wholly of cotton or other vegetable fibers...........................................  kilo..  3.60
174. Other tissues of silk or waste silk, with the wsarp or
weft wholly of cotton or other vegetable fibers. kilo..  2.30
175. Tissues of silk or waste silk, with the warp or weft
wholly of wool or hair.................... kilo..  2.50
*Ald surtax of 20 per cent on duty.
(a) Plaids anll the like are not ilcludedl in this number,  They shall pay
duty accorlding to the componenlt tissue.
(1b) All silk waste the fillers of w\hi -h do not exceed 20 centimleters in
lelngtll is considered silk.
(c) All silk \aste. the fibers of wh!ich do not exceed 20 centimeters in
Ltligth, is (.ouisi( (red  sitk.




18


Pesos.
CLASS VIII.-PAPERt AND ITS APPLICATIONS.
GROUP 1. —l'rirting an)l writing pcaper.
F Paper, endless, unsized and half-sized for printing....
|...............................   ilo...0 6
kilo...06
176. 4 Paper, endless, for writing, litlhographing or engraving...........................  kilo..  * 08
I Paper, cut, hand-nmade and ruled paper....... do....12
GROUP 2. — laper, printed, enyrarved or photographed.
Books, bound or unbound, and other printed matter
177        in  Spanish  (a)....................... kilo...10
Books, bound, in foreign languages (a)........do....05
Engravings, maps and drawings.............d....25
GRouP 3.-Watll pap)er.
18.   Wall paper, with gold, silver, wool or glass... kilo...40
Wall paper, of other kinds..................10
GROUP 4. ---Pasteboard ansd varzos_ papers.
F Straw paper, common packing paper and sand or glass
paper...............................  kilo..  *.04
Other paper not specially mentioned.......... do....08
Cardboard in sheets, in boxes lined with ordinary
79.       paper, (b) and unfinished articles of pasteboard or
"carton-pierre"....................... kilo....04
The same articles finished, and pasteboard boxes with
ornaments, or lined with fine paper or other
m  aterials............................ kilo...30
CLASS IX -WooD ANI OTIIER VEGETABLE MATERIALS EMPI'LOYEI)
IN MANUFACTURES, ANI) ARTICLES MANUFACTURED T}HEREEWITH.
GRouP 1. --- Wood.
180. Staves............................... thousand...40
181. Ordinary wood, in boards, even cut, planed and dovetailed for boxes or floorings; planks, beams, rafters,
miasts and timber for shipuilding...... culic meter...55
*Add surtax of 20 per cent on duty.
(a) 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, en gross weight. Newspapers printed abroad require no permit for their introduction into the Philippine Islands.
(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.




19


182. Fine w~oodl for cabiuet-nakcrs, in l)oarls, deals, trunks,
or logs.10...............                 kilos   0.11
183. Fine wood for cabinet-makers, sawnvi or in veneers. (to.... 90
184. Coopers' -wares, fitted together or not......d(o.....  2.
Gitoup 2.-Fur~nitnre (td( ivoo(b9/ mfav'J;'jcbfitres. (a)
18-5. 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 of bent wood, even if painted and varinishedi....100 kilos.. * 2.
186. Fine wood manufactured into furniture, and other
wares, turned, carved, polished, or varnished, andl the
5amue wares of common wood veneered with fine wood;
furniture covered with stuffs, except with silk or
leather, and gilt moldings........100 kilos.. *6.
1871. The same articles, grilt, inlaid or veneeredi with inmotherof-pearl or other fine materials, and ornamented with
mietal, and furniture covere-d with stuff's of silk or
wvith leather..............100 kilos.. *10.
188. Charcoal, fire-wood, and  other veg-etable comnbustibdes.................100 kilos..10
189. Cork...................do....                          18
190. Wooden hoops and trellis for fencing...... (10....  *. 20
191. Rushes, esparto, vegetable hair, cane, osiers, fine straw,
palm), and other analoo-ous materials, unmanufactured.................100 kilos.05
192. The samie materials, manufactured.......do,...*6.05
CLASS X.
GRoUP 1.-A nivial, skivs, and antiu1iwl prodicts
e'/flplogyed -in inbd'try.
193. Horses...................each,. 20.
194. M-ules, asses, and cattle............do...10.
195. Pigs....................do..                         2.70
196. Sheep, 'goats, and   animials  niot  otherwise  mientioned...................each..                     *.50
*Add surtax of 20 per cent on duty.
(a) Marble slabs for furniture will be taxed according, to No. 25 of the
tariff if they are presented separate from the objects to-which they belong.




20


Pesos.
GROUP 2.-Skins and leather.
197. Skins and hides, untanned.1.......I00 kilos..       1.20
198. Yarnishedleather andcalfskins, tannedorcurried. A.l.....64
199. Other   hides, tanned   or   curried, including  sole
leather..................kilo...24
200. Leather belting for machinery.........do....20
201. Peltries for clothing and trimming, in their natural
state or prepared..............kilo...25
202. Peltries in made-up articles...........do...         1.80
203. Gloves of leather...............do...                5.
204. A. Boots of all kinds, of leather or tissue....pair..  *40
B. Sid'es of all kinds.............do.... 26
C. Slippers and pumps, also comimon shoes generally
worn by the Chinese............pair..             *.10
D. Boots and shoes of all kinds for children~shall pay
one-half of the above duties, according to classification.*
205. Saddlers' and harness-makers' wares. (a).....kilo..  *.75
2906. Other articles of leather, or lined with the same.. do..  1.
GROUP 3.-Feathers.
JFeathers for ornament, in their natural state or mnanu207.      factured................kilo..                  3.
Other feathers and feather (lusters.......do..40
GROUP 4.-Otlier Aninmal Remains.
208. Animial fats................. 100 kilos.            *20
209. Animal manures of all kinds.........do....             01
210. Intestines..................kilo...04
211. Other animal remains not mentioned, not mnanufactured................100 kilos...10
CLASS XJ.-INSTRUMENTS, MACHINERY, A ND APPARATUS EM1PLOYED
IN AGRICULTURE, INL)USTRY,' AND LOCOMOTION.
GROUP P 1. -3ifuswaI instr aii ents, clocks. and -ctrch i'es.
212. Pianos (b)................each.. 2.5
213. Harimoniums and cab~inet organs........do....        4.
*Adld snrtax of 20 pei cent on (luty.
(a) Sadd~lers' and harness-makers'. wares comnprise! snich articles as harness,
saddles, bridles, gear of horses, inules, carriages. etc., all sorts of stable trappings, articles- for traveling, such as bagrs. portmanteaus, trunks, hat boxes,
arcd other articles made of leather or lined with le'ather or skiil.
(b) S~trnng framnes for pianos shall pay as pianos, thouli-'1 thcv7 be not hnaport,_1d with all the pieces constituting that instrumient.




21


Pesos.
214.  Gold  watches..............................each..        4.
215. Watches of silver or other metals.............. do...    2.
216. Common clocks with weights, and alarm clocks(a) do...       1.
217. Works for wall clocks, or mantelpiece clocks, finished,
with or without cases, and chronometers (b)..each.     1.12
GROUP 2.-Apparatus and machines.
218. Weighing machines....................100 kilos..          5.50
219. Agricultural machines (c).................. do..20
220.  M otors...................................do.....50
F Machines of copper and its alloys, for industrial purposes, and detatched parts of the same metals(d)
221. J.i..................100 kilos..    5.40
M achines and detached parts (e) of other materials,
[     for industrial purposes............ 100 kilos..     1.80
(a) By alarm clocks shall be understood those fitted with an alarm bell
and not running longer than 48 hours, whether they have the same mlechanism for striking both the hours and the alarm, or separate mechanisms for
each.
(b) 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 of
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.
(c) 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.
(d) 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.
(e) 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




9.2)


Pesos.
GROUP 3.-Carriages.
222. Coaches and l)erlins of four seats, with or without hoods;
new, used, or repaired..................... each..  50.
223. Berlins of two seats, with or without folding seats, with
or without hoods; omnibuses with Imore than fifteen
seats; new, used, or repaired............... each.. 25.
224. Carriages not enumerated in the above headings.. do... 12.50
225. Passenger carriages for railways and tramways, and
finished wooden parts for same.......... 100 kilos..  7.50
All other railway carriages, and finished wooden parts
226.    for same........................... 100 kilos..  2.17
Carts  and  handcarts...................... do....  2.
CLASS XI 1.-ALI MENTARY SUBSTANCES.
Gt ouP 1. — Meat andc fish.
227.  Live and dead poultry and small galme.......pair..05
228. Meat, salted, and jerked leef................kilo....08
229. Pork and lard, including bacon............. do....15
230. Other kinds of lmeat.......................09
231. Butter................................. do....20
232.  Salt cod  and  stocktish......................do.....04
233. Fresh fish, or with the salt indispensable for its preservation.................................  kilo...01
234. Fish, salted, smoked, and pickled.............. do..06
235. Shellfish.............................  do....05
GROUIP 2.- 'rain and vegetables.
236. Rice, husked or not................... 100 kilos...75
237.  W heat.................................. do.....60
238.  Wheat  flour  (a)..........................do....  2.10
deem it convenient, request, when making the clearing, 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 cannot 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.
(a) To 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.




23


239.  Other cereals..............100  kilos...50
240.  Flour  of same....1.......................... o....  1.
241.  Pulse.................................. kilo.. 02
(IGRouP:. ---(r1'del pro(Mce and,! frnits.
242.  Garden  produce...........................kilo...02.243. Fruits..(0..................do.....04
GRouP 4. —Colonial prodacts.
244.  A   Sugar,  raw..............................kilo.  0.02
B   Sugar,  refined............................ o...10
245. Cocoa, of all kinds and origin.................do...12
246. Coffee, of all kinds and origill................ do..10
247. Cinnamon, of all kinds and oriin............(lo..  12
248.  Cloves.............(..............       do.....14
249. Pepper...................................07
250. Tea, of all kinds and  origin................... do... 20
(GROUP 5. —Oils and hevertc/es.
251.  Olive  oil................................. kilo... 12
252. Common brandy of vinic alcohol.............. liter..09
253. A Brandy, flavored with aniseed, composed brandies
and  liquors of vinic alcohol................. liter...20
B Common brandy, flavored with aniseed, composed
brandies and liqueurs not exclusively made of vinic
alcohol, i. e., those known as industrial....... hter...36
254. Beer and cider in wood, 5.50 per hectoliter; in bottles,
7.75 per hectoliter.
255.  W ines, sparkling..........................  liter..25
256. Wines, other...................... do...12
GROUP 6.-Seeds andc frage.
257. Seeds not mentioned and carob beans......100 kilos...32
258.  Forage  and  bran...............o...........do....10
GROUP 7.- Tarious.
259. Alimentary preserves, pork-butchers' produce, mustard
and  sauces...............................  kilo...20
260.  Chocolate................................. do...20
261.  Sweetmeats...............................do...20
262.  Eggs.................................hundred...25
263. Pastes for soups, alimentary feculae, bread and unsweetened  biscuit.............................. kilo...04
264.  Cheese...................................  do.....15




24


Pesos.
265. Honey and molasses(a)...................... kilo...01
CLASS XIII.-VARIOUS.
266. Ornaments of every kind, not mentioned in the following numbers, other than those of gold or silver. kilo.. 3.
267. 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...01
268. Amber, jet, tortoise shell, coral, ivory, mother-of-pearl
and aventurine, manufactured in ornaments of all
kinds...............................   kilo..  5.
269. Horn, whalebone, meerchaum, bone and paste in imitation of the substances last above specified, manufactured.................................. kilo...50
270. Walking sticks and sticks for umbrellas and parasols (b)................................... hundred..  5.
271. Buttons of all sorts, except those of gold or silver. kilo..  1.
272. Cartridges, without projectiles or bullets, for firearms,
the importation of which is permitted......... klo.. 0.11
273. Cartridges, with projectiles or bullets, for the same
firearms................................kilo...15
274. Percussion caps for firearms...................do..12
275. 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.  1.50
276. The same of common woods, cardboard, wic(ker, and
other of similar kind, with or without fittings for the
aforesaid  purposes................ kilo...60
277. India   rubber   and   gutta - percha,  unmanufactured..............................  100  kilos...60
278. India rubber, in sheets and tubes............. kilo...15
279. India rubber, in threads.................... do...10
280. India rubber, manufactured in any shape or into any
kind  of article............................ kilo...44
281. Oilcloths and tarpaulin, for floors and packing purposes.................................. kilo...07
(a) Honey and treacle, which is the viscous residue of crystallized sugar,
of a reddish-brown color more or less intense and of a sweet but somewhat
bitter taste, will also be appraised by this article. It weighs from 1,374 to
1,427 grams per liter, and at 15~ C registers from 40 to 44~.Baum6.
(b) Sword sticks shall pay the duty fixed for the swords they contain, and
shall, in addition, pay as walking sticks.




25


Pesos.
282. Oilcloths and tarpaulin, of other classes....... kilo...16
283. Toys and games, except those of tortoise shell, ivory,
mother-of-pearl, gold, or silver.............kilo...22
284. Wicks for lamps and candles................. do....12
285. Silk  umbrellas  and  parasols.................. each...60
286. Umbrellas and parasols covered with other stuffs... do....28
287.  Trimmings  of  silk  (a).......................kilo..  2.80
288.  Trimmings of wool (b).......................do...  1.40
289. Trimmings of all other kinds.................. do....80
290.  Oil paintings............................ each...20
291.  Straw  hats and  bonnets......................do....32
292. Other sorts of hats and bonnets, trinmmed and finished  (c)................................ each...40
293. Hats, not trimmed, and bonnets............... do....20
294. Hats and bonnets, of all kinds and of any material, with
milliners' work...................... each..  1.50
295. Elastic tissues  with  admixture  of other materials (d)................................kilo...80
296. Opium prepared for smoking, and all other forms and
preparations  of  opium.................... do...  2.80
EXPORT DUES.
On the products of the Philippine Islands, when exported therefrom there shall be levied and collected an export tax as follows:
Pesos.
297. Abaca, raw or wrought hemp....  100 kilos gross.. 0.75
298.  Indigo................................do.......  50
299. Indigo employed for dyeing ("tintarr6n").. do........05
300.  R ice................................. do.......  2.
301.  Sugar................................do.......10
302. Cocoanuts, fresh and dried (copra)........ do........10
303. Tobacco, manufactured, of all kinds and of whatever
origin......................... 100  kilos gross.  3.
(a) Trimmings which contain more than 40 per cent of silk of their total
weight shall pay duty as silk trimmings.
(b) Trimmings which contain more than 40 per cent of wool, or of wool
and silk, of their total weight shall pay as woolen trimmings.
(c) Felt hats shall be considered as trimmed when they have more work
than what is indispensable to shape the crown.
(d) All tissues covered on one or both sides with india rubber, also those
with interior lining of this material, are comprised in this number.




26


304. Tobacco, raw, grown in the provinces of Cagayan,
Isabela, and New iBiscay (Luz'n Islands) 100 kilos
gross.........................................  3.
305. Tobacco, raw, grown in the Visayas and MIindanao
Islands......................  100 kilos gross..  2.
306. Tobacco, raw, grown il other provinces of the archipelago........................ 100  kilos  gross..  1.50
307. When necessary to prove the place of production of raw
tobacco, the customs officers shall require the delivery of certificates
of origin.
308. The consumption tax established by Spanish decree, dated
August 24, 1896, published in the Official Gazette of Manila, No.
228, August 27, 1896, is continued and will be collected on the following mnerchandise from foreign ports:
Pesos.
309. Spirituous liquors of all classes, packed in wood or
demijohns..........................   liter..20
310. In bottles or flasks......................do...30
311.  Beer and  cider of all  kinds...................do....10
312. Vegetables, dried or fresh.................. kilo...02
313.  Flour.............................100  kilos...50
314.  Common  salt............................. do....  1.00
315. Petroleum, and all other mineral oils......... do....  1.00
The duty, percentum of duty, surtax, consumption, tonnage tax,
wharf and warehouse charges, and all other charges herein provided
for, shall be collected in uniform manner regardless of the country
of the origin or exportation of merchandise to Philippine ports in
the possession of the United States, and all decrees and orders to
the contrary are hereby rescinded.
ARTICLES FREE OF DUTY.
The following articles shall pay no duty on their importation
into the Philippine Islands:
316. Mineral waters.
317. Trees, shoots and plants, also moss in a natural or fresh
state.
318. Lime (oxide of calcium).
319. Copper, gold and silver ores.
320. Samples of felt, painted paper and tissues; when they
comply with the following conditions:
When they do not exceed 40 centimeters in length, measured in
the warp or length of the piece, even when such samples have the




27


entire width of the piece.  The width shall be determined, for tissues, by the list, and for felts and( painted paper by the narrow
border which has not passed through the press.
Samples not having these indications will only be admitted free
of duty when they (lo not exceed 40 centimeters in any dimension.
In order to avoid abuses the samples declared for free entry
must have cuts at every 20 centimleters of their width, so as to
render them unfit for any other purpose.
321. Samples of trimmings iu small pieces, of no conmmercial
value or possible application.
322.  Gold, silver and platinum in broken-up jewelry or table
services, bars, slieets, coins, pieces, (lust and scrap.
323.  Gold, silver and platinum  in articles manufactured and
stamped in the Philippine Islands.
324.  Gypsuni (sulphate of lime).
ARTICLES FREE OF DUTY, SUIBJECT TO THE FOLLOWING CONDITIONS.
325.  Wearing apparel, toilet olbjects and( articles for personal
use, bed and table linen, books, portable tools and instruments, theatrical costumes, jewels and table services bearing evident signs of
having been used, imported by travelers in their luggage in quantities proportionate to their class, profession and position.
When travelers do not bring their baggage with thenl the clearing of the same may be made by the conductor or persons authorized for the purpose, provided they prove, to the satisfaction of the
administration, that the effects are destined for private use.
Works of fine art acquired by the Government, academies, or
other official corporations, and destined for museums, galleries, or
art schools, when due proof is given as to their destination.
Archeological and numismatical objects for public museums,
academies and scientific and artistic corporations, on proof of their
destination. (a)
Specimens and collections of minerology, botany, and zoology,
and small models for public museums, public schools, academies,
and scientific and artistic corporations, on proof of their destination.
(a) Reproduction shall be classed as artistic works when only one copy of
each original is imported and when intended for any of the above-mentioned
official corporations, on condition that these reproductions are cast in gypsum or
bronze. Copies imported by merchants or private persons shall not enjoy
this exemption, as the free entry is only granted on proof that the copies are
intended for public establishments.




28


If the regulations in each case are not complied with, or if the
examination be not entirely satisfactory, the exemption will be
annulled and the duties stipulated in the tariff will be collected.
ARTICLES FREE OF DUTY, SUBJECT TO THE FORMALITIES
DETERMINED FOR EACH CASE BY THE
CUSTOMS REGULATIONS.
326. Casks, sacks, and large recipients of metal, imported with
goods dutiable separately from such recipients and when they are
to be exported.
327. Carriages, trained animals, portable theatres, panoramas,
wax figures and other similar objects for public entertainment, imported temporarily.
328. Furniture of persons coming to settle in the Philippine
Islands, which has been in use by them.
329. Foreign articles destined to exhibitions held in the Philippine Islands.
330. Submarine telegraph cables.
331. Pumps intended for the salvage of vessels.
332, Parts of machinery, pieces of metal, and wood imported
for the repair of foreign vessels which have entered ports of
the Philippine Islands through stress of weather.
GOODS NOT SPECIALLY CLASSED IN THE TARIFF.
333. Yarns composed of two or more textile materials shall
pay the duty assessed on the material paying the higher duty.
The warp of tissues is to be considered as the totality of the
threads which lie in the longitudinal sense, whether they form the
foundation of the same or whether they may have been added in
order to form patterns or to give more body to the stuff, even
though such threads mav be cut or show a want of continuity. The
weft shall be considered the totality of the threads which cross the
warp of the tissue and combine the same conditions of helping to
form patterns or add to the body of the stuff
334. Tissues with the warp of cotton and the weft of another
vegetable material, or vice versa, shall pay in accordance with the
numbers of group 3 of class 5 to which they correspond, according
to their nature.
Tissues which have the weft entirely made up of cotton and the
warp entirely of wool or of wool and cotton, whatever the proportion of the mixture may be, shall be considered as woolen tissues
mixed with cotton.




29


Tissues composed of two materials shall be taxed as follows:
a. Tissues composed of vegetable fibres and those of wool or hair,
the weft or warp of which is mixed with silk or floss-silk threads,
shall not be considered as tissues mixed with silk when the weight
of this material does not exceed 5 per cent of the total weight of
the tissue.
b. Tissues, the warp or weft of which is composed of threads of
vegetable fibres and silk, or of threads of wool, hair, and silk, shall
be taxed as tissues of vegetable fibres or of wool or of hair when the
weight of the silk on both sides of the stuff does not exceed 5 per
cent of the total weight of the tissue. If the silk threads surpass 5
per cent but do not exceed 10 per cent the tissues shall be taxed as
silk tissues mixed, according to numbers 173 to 175, inclusive, of
the tariff; if they exceed 10 per cent they shall be taxed according
to numbers 168 to 172, inclusive, according to the class and nature
of the tissue.
c. Tissues the warp of which is composed of silk and the weft of
cotton or other vegetable fibres mixed with silk, and those of which
the warp is of silk and the weft of wool or hair mixed with silk,
shall always be classed as pure silk tissues, and the numbers relating to such tissues shall be applied according to their class and
nature, whatever be the proportion of silk in the weft.  The same
rule shall be observed when the weft is entirely composed of silk
and the warp of mixed materials.
Tissues composed of threads of three different materials shall pay
as follows:




30


Weft or %vari).


'Warp or Nveft.


WVill be coiisidered as

'(Cotton threads........ Flax or hempi threads aid
those of other ve-etadble
fibers.
Threads of vcg~tahl fhhre.  Threads  of ve-etable fibers
and those of wvool or hair.
IDo.......              hreads  of ve-etable fihers
and silk.
Tohreads of wool and silk


Tissues; of flax or hemp.
Tissues,  of   veg~etable lihers
mixed wvith wool0.
Tissues,  of  vegetable fibers
mixed wvith silk.
(lo.


4


Threads of wool or hair.     Threads of two or more e       Tissues  of veg-etable fibers
talile fibers.                 mie     ihiool.
Do.                      Threads of veg-etabl   fibers, Tissues of wool.
wool or hair.
Do...                    Threads ofa vegletable fibers Tissues of wvool mixed with
andl silk,                     silk.
Threads of silk.....        Threads of diff;arent Yegetable  Tissues  of vegetable fibers
fibers.                    I   nixei] with silk.
Threads of silk.....  i..Treads of vegetable flbres, Tissues of silk        mixed with
anid wAool or halr             wool.
Threads of cotton, filix ot Threads of flax, hemp, or other Tissues of hemp or flax.
henip...........            vegetable materiels.
Threads of vegetable  he rs  Threads of veg-etable hibrvr s Tissues of Nvool mixed with
arind wvool or hair.         and silk,                      silk.


D~o....~...........Threads of vegetable fibers,
wool anid silk.


(10.


'Threads of vegetabte fibres
wool, arid silk.......
Threads of cotton anid floss
silk............I.l o..............Tissues of silk.
Threads of wvool aiid floss silk Tissues of floss silk.


Threads of wool.F hreads of wool, eottomn, and Tissues of silk mmixed %vitli
I silk.                 wool.
When the, highest taxed thread, whlether w eft or warp, entering
in tissues composed of three or liore different materials does not,exceed by 10 per c-ent, the, total weigh1t of the- tissue, such thread
-Shall not lbe considerel ini the payment of duties, and the duty onl
tissues mixed with other materials shall lie applied.
335. Tul      shall pay the duty on the, material formiing(- the,
ground, aend should this be mixed, the (luty of the predominant,material.
336.  Shawls with triliges shall pay, including the, weight of
irin(,es, according, to the class of the tissue of which they are hmadle.
~issues embr~oidered by hand or machine, not in a loon], and
those mixed with fine or imitation metals, whether embroidered or
not, shall pay the (luty corresponding to their class, wvith a surtax.of 50 per cent.
337.  Ready-made clothing, including body linen, whether comy~pletely finished or only stitched or seamed, and knitted tissues, fes

9




31


tooned, shall pay on their total weight the duties fixed for the material of which they may ble comlposed in their exterior part, with
a surtax of 50 per cent.
338. Articles of clothing mtade of knitted tissues are exempt
from  the above-mlletioned additional duty, and will pay duty accordling to the respective tarifft numl,)er without ally increase, on
condition, however, that they hlave not lbeen cut fromn the piece andll
have not passed through the hands of tailors or milliners.  IIl the
latter case they will be subject to tle additional duty levied on
ready-mrade clothing and linlen articles.
339.  Wreckaige of foreign v-essels lost on the coasts of tile Philippine Islands shall pay 8 per cent ad valorem on their selling -price
at public auction.  This sale shall be effected conformably to the
formalities prescribed by the ordinances.
340.  Floating  docks, whatever their power, size or construction, shall pay aL duty of 6,250 pesos.
341.  The duty on articles composed of two or mlore m.aterials
shall be levied according to the following rules:
r,. In cases lnot provided for in the tariff, and when the value
of tile article is (letermined Iy the exterior material, the classification shall ble mllade accordint  to the corresponding number of this
material.
h). Articles which, Iy their nlature aln(d applicatiol), are comiiposed of two different lmaterials (for instalnce, tools of iron), shall lbe
taxed accordilng to the mlaterial predomlilnatinlg ill weight.
c. Whetl the mllixture' of diffirellt mllaterials has 1been madeC ill
order to evade the payment of tile (luties onl any article, as, for
instance, a mlixture of four antd bran, of earth and a solule chemical product, the dluty of the material payilng the highest duty shall
b)e levied.
I'ACKA(I ES ANI) RECIPIENTS.:342.  By exterior package is understood that whlich is visible
when the package is uopelled.   All the others contaiined therein
are considered to },e interior packages.
The followilg;articles shall pay oil tlhe gross sweight when they
are containled in a single package:
Oils and greases; meat, fish, and- intestines when imported in
brine: scales and machinery; chemical products and drugs; also all
other articles enumerated in Nos. 26, 28, 31, 36, 76, 85, 86, 182,
188, 191, 201, 209, and 211, tariff' schedules.
343. Should any of the articles mentioned in the preceding
paragraph be imported in two or more packages, or in packets con



32


tained in the exterior package, only the weight of the interior
packages or packets shall be included in the weight of the goods.
All other goods, including buttons and haberdashery, packed in
pasteboard boxes, shall pay duty on paper wrappings, ribbons,
packets, or interior packages, provided, always, that they are not
fancy boxes, etc., assessed separately.
344. Boxes and cases in general, paper wrappings or cardboard
for shirt fronts, and paper used for wrapping up shawls of Chinese
silk, the exterior covering as well as the paper placed between the
folds, and the fine gold foil, shall be taxed separately under their
proper class.
345. Percussion caps for firearms, hooks and eyes, pins, eyelet
holes of metal, detached buttons, steel pens, games and toys, instruments of science and art, and other similar objects, shall pay with
the weight of the interior cases or boxes containing them, and in
which they are generally retailed.
346. Vessels containing alkaloids and their salts, brandy,
liqueurs, beer, cider, and wines shall be assessed separately, according to their respective materials.
347. The rollers, boards, and pieces of cardboard around which
fabrics are wrapped, including wire gauze, oilcloth. trimmings,
ribbons, etc., as well as the cardboard bobbins on which yarn is
wound, shall be deducted from the dutiable weight of such articles.
348.. Articles contained in double sacks, or in a sack and another
distinct covering, shall be assessed with that iimmediately covering
the goods. Tea shall be taxed with all the interior packages.
349. Casks, barrels, and large metal receptacles shall pay duty
according to their class, except when they contain goods which pay
on the gross weight.
350. Sacks and packing cloth sewn in shape of sacks, serving
as packages, shall pay 2 celrtimes of a peso each, except whell they
contain goods which pay on the gross weight.
351. When goods subject to duty on the gross weight, and
articles paying on the net weight, are colntaine(l in one and the
same exterior package, the gross weight shall lie prc)portionately
reduced.
352. When packages of goods are sulbject to a hligher dutv
than the goods themselves, being other tllhll those generally etnployed or when they can he used for another purpose, they shall 1,e
taxed at the rate corresponding to their class.




33
TARE ALLOWANCE.
353. The following percentage shall be deducted, as tare, from
the gross weight of the goods mentioned below:
Per cent.
Steel,  in  cases.....................................  10
Cinnamon, in boxes.................. 20
Cinnamon, in  bags............................   8
Phosphorus, in  tin  boxes.................................  30
Phosphorus, in tin boxes inclosed in wooden boxes........... 50
GCarancine, in  casks...............................  20
Y arns,  in   bales......................................   3
Tin plate, in cases................... 10
Faience, porcelain and fine earthenware, in cases or casks....  30
Faience, porcelain and fine earthenware, in crates............ 16
Glass and crystal, hollow or flat, silvered or not, in cases or
casks......................40
G(lass and crystal and corninmo thin window glass, in a single
b}ox.............................  20
354. Glass and crystal contained il crates are not subject to
the above tare. By crate is meant a box made of boards, such
boards being separated one from the other in such manner that the
open spaces between them are equal to, or larger thlan, the boards
the m selves.
355. The above-mentiolled tares shall be deducted even when
the packages contain other goods not subject to the legal tare, providedl. however, that such goods do not exceed 50 per cent of the
gross weight. When they exceed this limit the provisions of this
disposition shall not be applied, and the packages shall be taxed
according to their class..
Spjecial tare allowvance.
Per cent.
Cotton and flax thread on wooden spools: For the spools only.. 30'
Silk and floss-silk thread on wooden spools: For the spools only 45
Trimmings, etc.: For the interiors of wood, paste or similar materials, except those of textile materials (of the net and
exclusive weight of the articles)................. 10
Perfumery, in flasks, pots and small boxes, for retail sale: For
all the interior packages and recipients............ 25
356. Soaps, essences for liqueurs and perfumery not imported
in the form above mentioned shall pay with interior packages and
receptacles.
Whenever dut'es are assessed according to weight, a proper




34


allowance shall be made for the weight of the outside case, cask, or
other package containing the goods, unless otherwise provided for;
and duties shall be assessed upon the weight or quantity of the
contents as actually found on arrival, but no allowance shall be
made for damage occurring on the voyage, except in case of marine
disaster.
REIMPORTATION OF NATIONAL PRODUCTS.
357. Goods, fruits, and articles of the Philippine Islands exported
abroad and reimported, owing to their not having been sold at the
place of destination, shall be exempt from the payment of duty
provided, always, that they are inclosed in the same packages and
bear the same marks, and that they are accompanied by certificates
of the consular officer, or, should such functionary not exist, of the
local authority, attesting that the goods, produce, or effects of the
country are reimported for the above-stated reason.
358. Abaca, raw, is exempt from the production of the aforesaid certificate. The following articles may likewise be imported
free of duty:
359. Paintings which are works of art, and have been exported
with a custom-house certificate, provided that on their return the
number of that document is stated or its duplicate produced for
comparison with the original.
360. Books, when, on their exportation, the number of the
copies, the title of the work, and the name of the editor have been
stated in the export certificate.
361. Copper coins returned from foreign countries, if, on examination, it is seen that they have been coined legitimately.
362. Articles returned from foreign exhibitions.
363. Articles of the Philippine Islands returned from foreign
countries, the entry of which was prohibited in the place of
destination.
ARTICLES PROHIBITED.
364. Arms of war, projectiles, and their ammunition, except
with special consent of the military authorities.
365. Paintings, figures, or any other objects offensive to
morality.
MISCELLANEOUS PROVISIONS.
366. Exemptions and reductions shall in no case be granted in
favor of any industry, public establishment, corporation, society,
order, or person, whatever their character, except as provided for
herein.
367. Articles purchased with the fqnds of the Government of




35


the United States, for its use, and material of all kinds intended for
works executed by the provisional administrations, and not by contract, shall be exempt from duty.
368. The metrical system of weights andl measures in use by
the Spanish Government will be continued. The kilogram is equivalent to 2.2046 pounds.
369. The monetary unit of the Philippines is the silver peso of
the mint.
370. The   current  money   in  circulation  in the Philippines shall be received for duties, taxes and other exactions, in
the manner and upon the same basis of valuation theretofore prevailing as that in use prior to the military and naval occupation.
371. Official stamps shall be used as heretofore on all customhouse papers, as per official schedule:
Pesos.
On the entrance of a vessel from a foreign port the
stamps  shall  represent..........................  1.
On the clearance of a vessel to a foreign port..........
On  bill of health............................    1.
Transfer of a vessel to American registry.............. 10.
372. The foregoing schedules and provisions, based upon the
tariff and taxing laws heretofore in operation in the Philippine
Islands, including such other taxes and exactions heretofore collected, as in the discretionary judgment of the commanding general
shall be considered proper and necessary, shall be and remain in
force until duly modified, suspended or revoked.




INDEXA.
Paragraph.
A baca...........................................  297,  358
Accounts, lmoney,  how  kept.........................   20
Alimentary  sui)stances............................  227-235
Ambler................................... 267-268
A nim al  fats.....................................  208-211
A nim als.....................................  193-196
Appraisement, merchandise.......................   9
Art, works of..................................... 325-359
B.
Baggage  of  travelers...............................  325
Beer...........................................  254, 311
B enzine..........................................  30
B ill  of  health.....................................  371
Books........................................         177
R eturned....................................    360
B ran...........................................  258
Brandy......................................  252-253,  309
Bread........................................          263
B uttons........................................    271
C.
CargoNot entered within ten days to be stored at expense
of  goods................................     3
To be accounted for before clearance of vessel......  3
Carriages..................................  222-226,327
Cartridges........................................   272-273
Cases, wood  or leather.............................  275-276
Casks as coverings...........................         326
Charcoal.........................................  188
Charges, wharf, on  merchandise......................  16
Cheese.........................................   264
Chemical products................................ 94-113
Chocolate.........................................     260




37


Patraraph
'Cider.......................................  254,  311
Clearance  of vessels.......................     3 71
Clocks.........................................  216  -217
Clothing, ready-made.............................. 337-338
Coal......................................      27
W hlen  exempt from  duty........................  18-19
Coaches................................... 222-226
'C ocoa................................   245
Cocoanuts, export  tax......................     302
Coffee..........................       246
Coins, copper,  returned..........................  361
C ok e...........................................  2 7
*Colors...........................................86-93
Consumption  tax..................................  308-315
Coppter and its alloys, and manufactuies of............. 63-71,319
C ork...................1.................      189
'Cottol s, and  manufactures  of........................  123-138
Coverings, meaning  of term.........................  342-352
C utlery.....-....................................  59-61
D.
Docks, floating..340
Domestic  goods returned...........................  357-363
Drugs.....................................  79-85
Duties —
By whom received........................      20
Current money received for................         370
Merchandise for use of United States, free.........  18,22
Not paid within ninety days, merchandise sold...   13
Olbjections to rates to be filed before payment and
delivery...........................      10
To be paid before delivery of merchandise..........   12
Duty —
Articles for use of United States................  367
Exemptions from, rules for....................     366
Rates, modification of..........................   372
Dyes.........................................  86-93
Dyewoods and tannery bark.........................        81
E.
Earthenware......................................      37-39
Eggs................................                    262




38


Parag'raph.
Entry,  merchandise................................      8
Entry, vessels..71
Examination, merchandise......................        9
ExemptionsDuties for harbor improvements..................     19
From   duty, rules for.......................366
Exhibitions —
Foreign articles for..3.............29
Foreign articles returned from................... 362-363
Export dues on products of Philippine Islands.......... 297-306
Export, contraband goods prohibited..................     4
F.
F eathers.........................................     207
Firearms......................................      62
Fish....................... 233-235
Flour.......................................  238-240
Consumption  tax.............................    313
Forfeiture, merchandise fraudulently invoiced to be forfeited....................................      11
Free entry, supplies for use of the Army and Navy of the
United  States..............................     22
Fruits...........................................      243
Furniture........................................  185-187
Furniture,  free....................................    328
G.
Garden  products.................................    242
Glass and Glassware.............................   32-35
Grain......................................       236-241
G unpowder.......................................       120
Gypsum......................................           324
H.
Harbor and import charges on imports................     19
HempAnd  manufactures of...........................  139-153
E xport  tax...................................   297
Raw........................................  139-141
Yarns of..................................... 142-145
H ides.........................................  197-206




39


Paragraph
H oney...........................................      265
H osiery..........................................     161
I.
Importations  prohibited............................  364-365
India rubber, and manufacture of.................... 277-280
Indigo, export tax...................... 298-299
Iron, and manufactures of..................            42-62
J.
Jew elry....................................  40-41
Old, free....................................    322
Other than....................................       266
K.
Kilogram. w     eigh..................................   368
L.
Leather, and matiufactures of................. 197-206
Light duesV essels................................         5
Vessels, exemption  of................        6
Lim e,  free....................................   318
M.
Machinery.............................  218-221
ManifestCargoes of vessels to be filed before clearance.......  4
To be certified by consul at port of export.........   2
Marble, and manufactures of.........................  23-25
Measures and weights..............................       368
Meat, all kinds... 227-235
MerchandiseChange of destination........................        17
Duties not paid in ninety days to be sold...........  13
Entry of..........................                    8
Entry of, to be signed by importer................    8
Exam ination  of...............................      9
For use of United States exempt from duty.......      18
Fraudulently invoiced to be forfeited..............  11
No delivery of, until payment of duties.......        12




40
Paragraph
Merchandise-Continued.
Not on  manifest, penalty........................   1
Prohibited....................................      4
Not manifested, additional duties on..............    1
Of two or more materials.......................    333
W harf  charges................................    16
Metals, and manufactures of.........................  40-78
Metrical system, weights of.......................  368
Mineral oils, consumption  tax........................  315
M ineral  waters, free................................  316
M olasses.........................................  265
M onetary   unit....................................   369
Musical instruments............................ 212-213
N.
N aphtha.........................................     29
0.
Official stamps, use  of.............................   371
O ilcloths........................................   281-282
Oil, olive..........................................   251
Oils —
Mineral, consumption  tax.......................   315
Other  than  vegetable...........................   80
Cocoanut and palm and other heavy oils...........   79
O res...........................................  3 1
Gold, silver and  copper, free....................  319
Opium..........................................        296
P
Paintings —
O il..........................................  290
Returned....................................      359
Paper, and manufactures of.......................... 176-179
Paraffin, and manufactures of..................... 117-118
Penalty  on goods not manifested.....................   1
Percussion caps..2......................      274
Perfumery, and  essences of..........................  119
Petroleum.......................................   29-30
Petroleum, consumption tax.........................    315
Porcelain.................................     39
Port charges, vessels...............................    5




41
Paragraph.
Pottery..........................................  36-39
Prohibited goods............................ 4, 364-365
PublicEntertainments, articles for................... 327-329
Offices and other buildings.....................   21
R.
Records, how  to  be kept............................  20
Refund, duties, not made after delivery of goods........  10
Rice, export tax..................................    300
S.
Salt, common, consumption tax.................... 105, 314
Sam ples  free...................................  320-321
Sauces...........................................   259
Seeds......................................          257
Rape, flax, including  copra......................  83
Seized  goods,  sale  of...............................  14
Shawls with frines................................   336
Silk, raw, spun, andl manufactures of............ 167-175
Soap............................................  116
Specimens for public institut-ion-s...............  325
Spices,  all  kinds...................................  247-249
Spirituous liqueurs, consumptioll tax................  30-310
Stamlps, official....................................  371
Starch........................................   114
Steel,  and  manllufactures  of..........................  42-62
Stone, andl manufactures of.........................  26
Storage  charges...................................  13
S u g r............................................  4 4
E xport  tax...................................  301
Sweetlllats........................................  261
T.
Tar,  Ibitunt en,  etc................................28
Tare, allowance for.................................  353-356
T ea.............................................  25 0
Telegraph cables, sullmarine........................  330
Tin, and  lianufactures of............................  72-78
Tin platts, and manufactures of.....................  56-57
Tolacco..........................................  121-122
Export  tax....................................  303-307




42
Paragarph.
Tonnage, vessels...............................         7
Tortoise shell.....,........... 267-268
Toys...................................    283
Trees and plants free............................     317
Tulles,  duty  on....................................    335
U.
Umbrellas....... 285-286
U nclaimed  goods, sale  of............................  13
United States, articles imported for.................  18, 367
V.
Varnishes...........................           90
Vessel, manifest of outward cargo to be filed before clearance  5
Vegetables,  consumption  tax........................    312
VesselsArrival of and discharge of cargo..................     1
Change of destination, in Philippine ports..........   15
Clearance   of...................................   371
Entry and manifests of cargo to be filed within 24
hours  after  arrival...........................  2. 371
Foreign  wreckage...........................    332
Light dues....................................         5
Light dues, exemption of.........................       6
M achinery  for.................................  332
No clearance of, to any port in the Philippines not
in possession of the United States..............    4
Port charges on..............................         5
Pumps for salvage of............................    331
Registry of...................................       371
Tonnage  of.........................                    7
W.
W agons................................          222-226
W alking  canes....................................     270
Warehouse charges............................13
W atches.........................................  214-217
W earing  apparel.............................  325
W eights and  measures...........................   368
Whalebone.................................... 267-269
W harf charges on  merchandise.......................    16




43
Paragraph
Wheat..........,,.,..........,............. 237-238
W ines...........................................       255-256
Wood, and manufactures of................ 180-192
Wool and other hair, manufacturers of................. 154-166
Y.
YarnsCotton...............................  124-126
Of two or more materials.................       333
Of wool and other hair......,..............        155-157
Z.
Zinc, and manufactures of............a........  73-78