ances, etc. kits, plate holders and frames, developing lights, baths, and trays, twenty per centum ad valorem." Scientific appli- 300. Appliances and apparatus, parts and cases therefor and accessories thereto, not otherwise provided for, for mathematical, optical, astronomical, surgical, geodetical, and other scientific purposes, including thermometers, barometers, alcoholometers, salmometers, hydrometers, vacuometers, radiometers, appliances for sight testing, microtomes, telescopes, microscopes and their slide glasses, stethoscopes, theodolites, transits, sextants, quadrants, compasses, and the like, twenty-five per centum ad valorem. Tobacco and cigars. 301. Tobacco: Wastes. ces, etc., not specified. (a) Leaf tobacco of any kind, unstemmed, kilo., four dollars and eight cents. (b) Leaf tobacco of any kind, stemmed, kilo., five dollars and fifty-two cents. (c) Cigars, cigarettes, and cheroots, of all kinds, kilo., nine dollars and ninety-three cents and twenty-five per centum ad valorem, and paper cigars, and cigarettes, including their wrappers, shall be dutiable under this clause. (d) Other tobacco, manufactured or unmanufactured, not otherwise provided for, kilo., one dollar and twentyfive cents. 302. Wastes, not otherwise provided for, ten per centum ad valorem. Materials, substan- 303. Materials, substances, and articles not otherwise provided for(a) Not advanced in value or condition by any process or manufacture, ten per centum ad valorem. ported articles. (b) Further advanced, but not manufactured into articles, fifteen per centum ad valorem. (c) Manufactured into articles, twenty-five per centum ad valorem. Repairs on reim- 304. Cost of repairs upon articles of easy identification (except those provided for in paragraph two hundred), exported from the Philippine Islands and reimported therein, twenty-five per Ante, p. 159. Proviso. Free list. Trees, etc. Ship articles, etc. centum ad valorem. Provided, That any such article, exclusive of the repairs thereon, shall be free of duty when reimported, upon compliance with the regulations of the insular collector of customs governing such exportations and reimportations, otherwise the terms of section eight shall apply. FREE LIST. SEC. 9. That the following articles shall be free of duty upon importation thereof into the Philippine Islands: 305. Trees, shoots, plants, moss, live. 306. Ores, and scoriæ resulting from the smelting thereof, filings, cuttings, and other wastes, of common metals, resulting from manufacture, and fit only for resmelting, and scrap iron, copper, brass, tin, zinc, and lead, and combinations thereof, bell metal, copper regulus, copper matte, cast or malleable iron in pigs, soft or wrought iron in ingots, and steel in ingots, and tin, lead, zinc, nickel, and aluminum, in pigs, lumps, or ingots, and Muntz metal. 307. Articles, including anchors, binnacles, propellers, and the like, the character of which, as imported, prevents their use for other purposes than the construction, equipment, or repair of vessels, and life-preservers and life buoys. 308. Oakum. 309. Raw cotton. 310. Vegetable fibers, raw or hackled, not otherwise provided for. 312. Paper pulp and paper stock. 315. Gold, silver, platinum, in bars, sheets, pieces, dust, scrap, or in 316. Hides and skins, raw, green or dry, but not tanned. 317. Hops and malt. 318. Coins and currency of national issue, executed checks, drafts, bills of exchange, and similar commercial documents. 319. Natural manures. 320. Cinchona bark, sulphate and bisulphate of quinine, alkaloids and salts of cinchona bark, in whatever form. 321. Telegraph cables of the class known as submarine. 322. Vaccines and serums. 323. Ice. Oakum. Cotton. Vegetable fibers. Bristles. Paper pulp and stock. Samples, etc. Onions and Irish potatoes. Precious metals, etc. Hides and skins. Hops and malt. Manures. Cinchona bark, etc. Telegraph cables. Ice. Works of art, paintings, etc. 324. Hand paintings in oil, water color, or pastel, pen and ink drawings, for use as works of art and not as a decoration of merchandise, nor for use in manufacture or the industrial arts and sciences, photographs, paintings, crayons, and other pictorial representations of actual persons, either living or deceased. 325. Lithographs, posters, calendars, and signs, whether framed Lithographs, etc., (when the frame bears sufficient advertising matter to render it of no commercial value), or not, and pamphlets, booklets, and folders, for advertising purposes only, and having no commercial value. advertising. Proviso. Provided, That store, office, and business signs, used for Exceptions. 326. Magazines, reviews, newspapers, and like published periodicals, Magazines, etc. Proviso. Public documents, 327. Public documents issued by foreign governments, correspon- etc. 328. Medals, badges, cups, and other small articles actually bestowed Prizes, etc. Provisos. 329. Pipe organs imported for the bona fide use of and by the order Pipe organs. Free, subject to certain conditions. Cocoons. FREE, SUBJECT TO EXPRESS CONDITIONS. SEC. 10. That the following articles shall be free of duty upon the importation thereof into the Philippine Islands upon compliance with the formalities prescribed in each paragraph: Silkworm eggs and 330. Eggs and cocoons of the silkworm, subject to exclusion if diseased, or for other cause. Breeding animals, 331. pedigreed. Certificate required. Carabao, etc. Ante, p. 156. ples. Bond. Breeding animals of a recognized breed, duly registered in the book of record established for that breed: Provided, That certificate of such record, and pedigree of such animal duly authenticated by the proper custodian of such book of record, shall be produced and submitted to the collector of customs, together with affidavit of the owner or importer, that such animal is the identical animal described in said certificate of record and pedigree. 332. Carabao and other bovine work animals, and mules, until such time as the Governor-General shall certify that conditions in the Philippine Islands warrant the imposition of duty thereon in accordance with the rates prescribed in Group One of Class Eleven of this Act. Commercial sam- 333. Commercial samples, the value of any single importation of which does not exceed five thousand dollars, upon the filing of a bond in an amount equal to double the ascertained duties thereon, with sureties satisfactory to the collector of customs, conditioned for the exportation of said samples within six months from the date of their importation, or in default thereof the payment of the corresponding duties thereon. If the value of any single consignment of such commercial samples exceeds five thousand dollars, the importer thereof may select any portion of same not exceeding in value five thousand dollars for entry under the provisions of this paragraph, and the remainder of the consignment may be entered in bond, or for consumption, as the importer shall elect. for societies, etc. Proviso. Regalia, gems, etc., 334. Regalia, gems, statuary, specimens or casts of sculptures, imported for the bona fide use of and by the order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use of and by the order of any college, academy, school, or seminary of learning, or of any public library, not for barter, sale, or hire: Provided, That the term "regalia" shall be held to include only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture, fixtures, or ordinary wearing apparel, nor personal property of individuals. presentation. Works of art, for 335. Works of art, including pictorial paintings on glass (except stained windows or window glass), imported expressly for presentation to a governmental institution, or to any municior provincial corporation, or to any incorporated or established religious society, college, or other public institution. Wearing apparel, 336. Wearing apparel, articles of personal adornment, toilet articles, etc., travelers'. Provisos. pal books, portable tools and instruments, theatrical costumes, and similar personal effects, accompanying travelers or tourists in their baggage or arriving within a reasonable time, in the discretion of the collector of customs, before or after the owners, in use of and necessary and appropriate for the wear or use of such persons according to their profession or position for the immediate purposes of their journey and their present comfort and convenience: Provided, That this exemption shall Bond. Personal effects of travelers. Proviso. Extension of term. Tools of trade, etc., not be held to apply to merchandise or articles intended for other persons or for barter or sale: And provided further, That the collector of customs may, in his discretion, require a bond for the exportation of or the payment of duties upon articles classified under this paragraph within the time and in the manner prescribed by paragraph three hundred and thirty-seven. 337. Vehicles, horses, harness, bed and table linen, table service, furniture, musical instruments, and personal effects of like character, owned and imported by travelers or tourists for their convenience and comfort, upon identification and the giving Bond. of a bond with sureties satisfactory to the collector of customs in an amount equal to double the estimated duties thereon, conditioned for the exportation thereof or payment of the corresponding duties thereon, within four months from the date of entry: Provided, That the collector of customs may extend the time for exportation or payment of duties for a term not exceeding three months from the expiration of the original period. 338. Professional instruments and implements, tools of trade, occu- of settlers. pation, or employment, wearing apparel, domestic animals, and personal and household effects, including those of the kind and class provided for under paragraphs three hundred and thirty-six and three hundred and thirty-seven, belonging to persons coming to settle in the Philippine Islands, in quantities and of the class suitable to the profession, rank, or position of the person importing them, for their own use and not for barter or sale, accompanying such persons or arriving within a reasonable time, in the discretion of the collector of customs, before or after the arrival of their owners, upon the production of evidence satisfactory to the collector of customs that such persons are actually coming to settle in the Philippine Islands, that the articles are brought from their former place of abode, that change of residence is bona fide, and that the privilege of free entry under this paragraph has never been previously granted to them: Provided, That neither merchandise of any kind, nor machinery or other articles for use in manufacture, shall be classified under this paragraph: And provided further, That officers and employees of Employees of United the United States Government or of the government of the Philippine Islands, or religious missionaries taking station in the islands shall be considered as "coming to settle" for the purposes of this paragraph. Provisos. States, etc. 339. Vehicles, animals, birds, insects, and fish, portable theaters, tainment, etc. Objects for entercircus and theatrical equipment, including sceneries, properties, and apparel, devices for projecting pictures and parts and appurtenances therefor, panoramas, wax figures, and similar objects for public entertainment, upon identification and the Bond. giving of a bond with sureties satisfactory to the collector of customs in an amount equal to double the estimated duties. thereon, conditioned for the exportation thereof or payment of the corresponding duties thereon within the time and in the manner prescribed by paragraph three hundred and thirty seven. residents dying abroad. 340. Personal effects, not merchandise, of residents of the Philippine Personal effects of Islands dying in foreign countries, upon identification as such, satisfactory to the collector of customs. 341. Works of fine art for public museums and galleries, or for art schools, models, archaeological and numismatic objects, specimens and collections of mineralogy, botany, zoology, and ethnology, including skeletons, fossils, and other anatomical Works of art for museums, etc. supplies. Condition. specimens for schools, academies, public museums, and corporations and societies organized for scientific or artistic purposes, on proof satisfactory to the collector of customs of their destination. Foreign consular 342. Official consular supplies consigned by a foreign government of which the consignee is the consular representative in the Philippine pine Islands, to him as such official, in an amount and of the kind and class allowed free entry by said foreign government when consigned by the Government of the United States of America to its consular representatives within the jurisdiction of such foreign government. of vessels. Bond. Pumps for salvage 343. Pumps for the salvage of vessels, upon identification and the giving of a bond with sureties satisfactory to the collector of customs in an amount equal to double the estimated duties thereon, conditioned for the exportation thereof or payment of the corresponding duties thereon within the time and in the manner prescribed by paragraph three hundred and thirty-seven. Free upon complying with regulations. FREE UPON COMPLIANCE WITH CORRESPONDING REGULATIONS. SEC. 11. That the following articles shall be free of duty upon the importation thereof into the Philippine Islands upon compliance with regulations which shall be prescribed in accord with the provisions of each paragraph: Wearing apparel, 344. Wearing apparel, and household effects, including those articles etc., of residents re turning from abroad. Identity, etc. provided for under paragraphs three hundred and thirty-six and three hundred and thirty-seven, belonging to residents of the Philippine Islands returning from abroad, which were exported from the said islands by such returning residents upon their departure therefrom or during their absence abroad, upon the identity of such articles being established to the satisfaction of the collector of customs, under such regulations as the insular collector of customs shall prescribe; articles of the same kind and class purchased in foreign countries by natives of the Philippine Islands during their absence abroad and accompanying them upon their return to said islands, or arriving within a reasonable time, in the discretion of the collector of customs, before or after their return, upon proof satisfactory to the collector of customs that the same been in their use abroad for more than one year. tion at expositions, 345. Foreign articles, goods, wares, or merchandise destined for display in public expositions in the Philippine Islands, and animals for exhibition or competition for prizes, together with the harness, vehicles, and tackle necessary for the purposes designated, subject to such rules, regulations, and conditions as shall be prescribed by the insular collector of customs with respect to bonding for exportation thereof or payment of duty thereon. etc. Articles for exhibi Scientific books, etc., 346. Philosophical, historical, economic, and scientific books, and for societies. apparatus, utensils, and instruments specially imported for the bona fide use of and by the order of any society or institution incorporated or established solely for philosophical, educational, scientific, charitable, or literary purposes, or for the encouragement of the fine arts, or for the bona fide use of and by the order of any college, academy, school, or seminary of learning in the Philippine Islands, or of any public library, and not for barter, sale or hire, subject to such regulations as shall be prescribed by the insular collector of customs. |