GROUP 2.-Apparatus and machinery. 188. Typewriters, mimeographs, Roneos, and other writing, duplicating, and manifolding machines and devices; adding machines, comtographs, and other computing apparatus; fare registers; detached parts therefor, including ribbons, pads, stencil sheets, mimeograph silks, and similar accessories therefor; stamp pads; fifteen per centum ad valorem. 189. Cash registers; detached parts therefor; twenty-five per centum ad valorem. 190. Sewing machines; detached parts therefor (except needles); fifteen per centum ad valorem. 191. Automatic slot machines, not otherwise provided for; detached parts therefor; subject to the provisions of Sec. six of this act; thirty-five per centum ad valorem. 192. Machinery and apparatus for weighing; detached parts therefor; not otherwise provided for; twenty per centum ad valorem. 193. Electric and electro-technical machinery, apparatus, and appli ances: (a) Dynamos, generators, generating sets, alternators, motors, 194. Machinery and apparatus: (a) Of iron, steel, or wood, for use in the crushing, handling, or conveying of sugar cane or its products in or around sugar mills; detached parts therefor; thirty per centum ad valorem. (b) Engines, tenders, motors, steam boilers, pumps, and machinery; diving suits; common tools, implements, and apparatus; detached parts therefor; not otherwise provided for; shafting and gearing; of iron, steel, or wood; fifteen per centum ad valorem. (c) The same, of other materials; emery cloth; twenty per centum ad valorem.' 195. Machine belting of whatever material; ten per centum ad valorem. 196. Fine tools, implements, and instruments, of whatever material, used in the arts, trades, and professions, such as measuring instruments, micrometric gauges, mathematical and drawing instruments, manicure instruments (not pocket cutlery), watchmakers', jewelers', surgeons', dentists', engravers', carvers', glass cutting, and similar tools, instruments, and implements; detached parts therefor; not otherwise provided for, twenty per centum ad valorem. GROUP 3.-Vehicles. 197. Wagons and carts for transporting merchandise; warehouse trucks; hand carts and wheelbarrows; detached parts therefor, not otherwise provided for; fifteen per centum ad valorem. 198. Automobiles. (a) For the transportation of merchandise, fifteen per centum ad valorem. (b) Other, twenty per centum ad valorem. (c) Detached parts and accessories for automobiles, including tires, lamps, and horns, twenty-five per centum ad valorem. 199. Bicycles, velocipedes, and motor cycles; detached parts and accessories therefor, including tires and lamps; twenty per centum ad valorem. 200. Vehicles for use on railways and tramways, and detached parts thereof: (a) For public or common carriers, ten per centum ad valorem. (b) Other, thirty per centum ad valorem. 201. Other wheeled vehicles, including perambulators; aerial machines; balloons; detached parts therefor, not otherwise provided for; twenty per centum ad valorem. 202. Detached wooden parts for any of the articles classified under paragraph one hundred and ninety-seven or paragraph two hundred and one. (a) Unfinished, fifteen per centum ad valorem. GROUP 4.--Boats and other water craft. 203. Boats, launches, lighters, and other water craft, set up or knocked down, imported into the Philippine Islands; cost of repairs made in foreign countries to vessels, or to parts thereof, documented for the Philippine coastwise trade or plying exclusively in Philippine waters, and for which repairs adequate facilities are afforded in the Philippine Islands, fifty per centum ad valorem. Provided, That upon proof, satisfactory to the collector of customs, that adequate facilities are not afforded in the Philippine Islands for such repairs, the same shall be subject to the provisions of paragraph three hundred and fifty-one of this act; and Provided further, That if the owner or master of such vessel shall furnish evidence, satisfactory to the collector of customs, that such vessel, while in the regular course of her voyage, was compelled by stress of weather or other casualty to put into a foreign port or place and make such repairs to secure the safety of the vessel or to enable her to return to the Philippine Islands, such duty shall not be imposed; and Provided further, That furnishings, stores, and supplies not otherwise provided for, purchased abroad and imported in such vessels, shall be dutiable under the corresponding paragraphs of this act. NOTE. The expression "imported into the Philippine Islands" shall be held to mean "brought into the jurisdictional waters of the Philippine Islands in or on another vessel, or towed therein by another vessel (except when becalmed or disabled at sea), as distinguished from coming into said islands under the craft's own steam, sail, or other motive power.' CLASS XIII.-ALIMENTARY SUBSTANCES. GROUP I.--Poultry, meats, soups, and fish. 204. Poultry; game; not otherwise provided for; dressed or not; gross weight, one hundred kilos, four dollars. 205. Meat, fresh, not otherwise provided for, gross weight, one hundred kilos, one dollar. 206. Meat; sausage casings; salted or in brine; gross weight, one hundred kilos, two dollars and fifty cents. 207. Hams; bacon; other meats and sausages; dry, cured, or smoked; not preserved in cans; including weight of immediate containers, one hundred kilos, four dollars and fifty cents. Provided, That sausages classified under this paragraph may be imported in any kind of package exceeding in weight ten kilos each; and Provided further, That salt used for the packing of any article classified under this paragraph shall be dutiable under clause (c) of paragraph seventy-four. . 208. Lard; imitations thereof; gross weight, one hundred kilos, two dollars and fifty cents. 209. Canned or potted meats, such as beef, veal, mutton, lamb, pork, ham, and bacon, plainly prepared and simply preserved, not otherwise provided for; common preparations thereof, with or without vegetables or other simple ingredients, such as Irish stew, corned beef hash, Chili-con-carne, hog and hominy, dry chipped beef, and the like, fifteen per centum ad valorem. 210. Internal parts of animals, such as tongue, liver, and tripe; rabbits; poultry; ordinary preparations thereof; canned or potted; sausages, not otherwise provided for, twenty per centum ad valorem. 211. Canned or potted game; paté de foie gras; deviled ham, meats or game, and preparations thereof; mince-meat; meat patés; jellied lambs' and sheeps' tongues; boneless pigs' feet; sweet breads; brains; similar products of delicatessen class; not otherwise provided for, twenty-five per centum ad valorem. 212. Canned or potted soups and broths; clam chowder; fifteen per centum ad valorem. 213. Meat extracts in any form; meat juice and soup tablets; condensed or concentrated soup preparations, dry or in paste, twenty-five per centum ad valorem. 214. Salted or dried codfish, gross weight, one hundred kilos, one dollar and sixty cents. 215. Fish, in cans, glass, or jars: (a) Cod, herring, mullet, haddock, salmon, and mackerel, plainly prepared and simply preserved; sardines in oil or tomato sauce, fifteen per centum ad valorem. otherwise provided for, twenty per centum ad valorem. (c) Fish, shell fish, sea food, and preparations thereof, such as anchovies, merluza, angulas, awabi, sardines not otherwise provided for, lampreys, whiting, turtle, fish roe, eels in jelly, sharks' fins in any form, shrimp, bloater, and fish pastes and butters; similar products of delicatessen class, twenty-five per centum ad valorem. 216. Fish, not otherwise provided for: (a) Fresh, with only the salt indispensible for preservation, gross weight, one hundred kilos, two dollars and ninety cents. (b) Dried, salted, smoked, or pickled, in bulk; gross weight, one hundred kilos, two dollars and twenty-five cents. 217. Oysters, clams, and shell fish, in bulk, not otherwise provided for; fresh oysters in cans; gross weight; one hundred kilos, five dollars. GROUP 2.-Grains, seeds, forage, cereals, and preparations thereof. 218. Rice, gross weight (until May first, nineteen hundred and ten): (a) Unhusked, one hundred kilos, sixty cents. (b) Husked, one hundred kilos, one dollar. (c) Flour, one hundred kilos, two dollars. On and after May first, nineteen hundred and ten: (a) Unhusked, one hundred kilos, eighty cents. (b) Husked, one hundred kilos, one dollar and twenty cents. (c) Flour, one hundred kilos, two dollars. Provided, That the Governor-General, by and with the advice and consent of the Philippine Commission, may, in his discretion, continue in force the rates of duty first prescribed in this paragraph until, in his judgment, conditions in the Philippine Islands may warrant the imposition of the higher rates herein prescribed; and Provided further, That the Governor-General, by and with the advice and consent of the Philippine Commission, may suspend all duties upon rice, or the duties upon rice for consumption in particular localities, to be designated by him, whenever and for such period as, in his judgment, local conditions require; in which event, rice admitted free by virtue of his order shall be distributed under governmental supervision, or in accordance with such regulations as he may prescribe. 219. Wheat, rye, and barley, gross weight: (a) In grain, one hundred kilos, twenty-five cents. 220. Corn (maize), oats, and millet; cereals and grains not otherwise provided for; gross weight: (a) In grain, one hundred kilos, seventeen cents. (b) In meal or flour, not otherwise provided for, one hundred kilos, eighty-three cents. 221. Cereals prepared for table use, such as oatmeal, cornmeal, cracked wheat, cornstarch, and similar preparations, not otherwise provided for, ten per centum ad valorem. 222. Malted milk, infants' foods; similar preparations; fifteen per centum ad valorem. 223. Bread, biscuits, crackers and wafers, of flour of cereals or pulse; including weight of immediate containers: (a) Unsweetened, one hundred kilos, three dollars. 224. Cakes and puddings, twenty-five per centum ad valorem. 226. Birds' nests, edible, thirty per centum ad valorem. 227. Seeds, not otherwise provided for, gross weight, one hundred kilos, one dollar. 228. Hay; bran; forage; straw, not otherwise provided for; seeds and unhusked grains, cracked, or otherwise prepared for animal food; oil cake; five per centum ad valorem. GROUP 3.-Pulse, vegetables, fruits, and nuts. 229. Dried beans, pease, and other pulse: (a) In bulk, gross weight, one hundred kilos, eighty cents. cents. (c) In flour, gross weight, one hundred kilos, one dollar and fifty cents. 230. Vegetables fresh (except onions and Irish potatoes), gross weight, one hundred kilos, one dollar. 231. Vegetables, dried or dessicated, not otherwise provided for: (a) In bulk, gross weight, one hundred kilos, one dollar and thirty cents. (b) In small or retail packages, including weight of immediate containers, one hundred kilos, two dollars and twentyfive cents. 232. Vegetables, preserved, not otherwise provided for: (a) In bulk, gross weight, one hundred kilos, one dollar. (b) In small or retail packages, including weight of immediate containers; one hundred kilos, one dollar and fifty cents. Provided, That no article classified under clause (b) of this paragraph, shall pay a less rate of duty than fifteen per centum ad valorem. 233. Vegetables, pickled: (a) In bulk, gross weight, one hundred kilos, one dollar and fifty cents. |