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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 acces
sories 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:
(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 twenty
five cents. Wastes.
302. Wastes, not otherwise provided for, ten per centum ad valorem. Materials subited: 303. Materials, substances, and articles not otherwise provided forcesspecified
(a) Not advanced in value or condition by any process or
manufacture, ten per centum ad valorem. (b) Further advanced, but not manufactured into articles,
fifteen per centum ad valorem. (c) Manufactured into articles, twenty-five per centum ad
valorem. 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 centum ad valorem.
Provided, That any such article, exclusive of the repairs Reimportation free.
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.
Repairs on ported articles.
Ante, p. 139.
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.
Ship articles, etc.
Onions and Irish potatoes.
Hides and skins.
Paper pulp and 313. Samples of the kind, in such quantity and of such dimensions or
construction as to render them unsalable or of no appreciable
commercial value, and models not adapted for practical use. 314. Onions, Irish potatoes, in natural state. 315. Gold, silver, platinum, in bars, sheets, pieces, dust, scrap, or in Precious metals, etc.
broken-up jewelry or table service. 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, Coins, etc.
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.
Telegraph cables. 322. Vaccines and serums. 323. Ice. 324. Hand paintings in oil, water color, or pastel, pen and ink draw- Works of art, paint
ings, for use as works of art and not as a decoration of mer-
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
Provided, That store, office, and business signs, used for Exceptions.
under this paragraph. 326. Magazines, reviews, newspapers, and like published periodicals, Magazines, etc.
Bibles and extracts therefrom, hymnals and hymns for religious
dence, manuscripts, and typewritten documents, not pro-
of national issue, used or unused.
as trophies or prizes, or those received or accepted as honorary
of any society incorporated or established for religious or
Free, subject to certain conditions.
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. Breeding animals of a recognized breed, duly registered in the pedigreed. Certificate required.
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. Carabao, etc.
332. Carabao and other bovine work animals, and mules, until such Limitation.
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 Ante, p. 136.
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. Reguilediesems, etc. 334. Regalia, gems, statuary, specimens or casts of sculptures, im
ported 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 prop
erty of individuals. Works of art, for 335. Works of art, including pictorial paintings on glass (except presentation.
stained windows or window glass), imported expressly for presentation to a governmental institution, or to any municipal or provincial corporation, or to any incorporated or estab
lished religious society, college, or other public institution. Wearing apparel, 336. Wearing apparel, articles of personal adornment, toilet articles,
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
Personal effects of travelers.
Tools of trade, etc.,
not be held to apply to merchandise or articles intended for
ner prescribed by paragraph three hundred and thirty-seven. 337. Vehicles, horses, harness, bed and table linen, table service, fur
niture, musical instruments, and personal effects of like char-
exceeding three months from the expiration of the original
pation, or employment, wearing apparel, domestic animals,
purposes of this paragraph.
circus and theatrical equipment, including sceneries, proper-
seven. 340. Personal effects, not merchandise, of residents of the Philippine reportcent senteret i
Islands dying in foreign countries, upon identification as such, abroad.
satisfactory to the collector of customs.
schools, models, archaeological and numismatic objects, speci-
Objects for enter
Works of art museums, etc.
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 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 jurisdic
tion of such foreign government. 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: Wearinusi deppered: 344. Wearing apparel, and household effects, including those articles turning from abroad.
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
have been in their use abroad for more than one year. articles for sixhohs: 345. Foreign articles, goods, wares, or merchandise destined for dis
play 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. Scientific books,etc., 346. Philosophical, historical, economic, and scientific books, and
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.