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Bracelets, braids, chains, rings, curls, and ringlets composed of hair, or of which hair is the component material of chief value, and all manufactures of human hair, 25 per cent. ad valorem.
Hats, materials for: Braids, plaits, flats, willow sheets and squares, fit only for use in making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm-leaf, willow, hair, whalebone, or any vegetable material, not specially enumerated or provided for, 20 per cent. ad valorem.
Hat-bodies of cotton, 30 per cent. ad valorem.
Hatter's plush, composed of silk or of silk and cotton, 15 per cent. ad valorem.
Inks of all kinds, and ink-powders, 20 per cent. ad valorem.
Japanned ware of all kinds not specially enumerated or provided for, 30 per cent. ad valorem.
Kaolin, crude, $1 per ton.
Marble, sawed, dressed, or otherwise, including marble slabs and marble paving-tiles, 85 cents per cubic foot.
All manufactures of marble not specially enumerated or provided for, 30 per cent. ad valorem.
Papier-maché, manufactures, articles, and wares of, 25 per cent. ad valorem.
Percussion caps, 30 per cent. ad valorem.
Umbrella and parasol ribs, and stretcher frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, 30 per cent. ad valorem; umbrellas, parasols, and shades, when covered with silk or alpaca, 50 per cent. ad valorem; all other umbrellas 30 per cent. ad valorem.
Watches, watch-cases, watch-movements, parts of watches, watch-glasses, and watch-keys, whether separately packed or otherwise, and watch materials not specially enumerated or provided for in this act, 25 per cent. ad valorem.
Webbing, composed of cotton, flax, or a mixture of these materials, not specially enumerated or provided for in this act, 30 per cent. ad valorem.
Sec. 5. That the following amendments to and provisions for existing laws shall take effect on and after the passage and approval of this act :
Section 6 of the act of March 3, 1883, entitled “An act to reduce internalrevenue taxation, and for other purposes,” providing a substitute for title 33 of the Revised Statutes of the United States, is hereby amended as to certain of the sections and parts of sections or schedules in such substituted title, so that they shall be as follows, respectively :
“SEC. 2,499. Each and every imported article not enumerated or provided for in any schedule in this title, which is similar, either in material, quality, textures, or the use to which it may be applied, to any article enumerated in this title as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such non-enumerated article the same rate of duty as is chargeable on the article which it resembles paying the bighest rate of duty; and on articles, not otherwise provided for, manufactured from two or more materials, the duty shall be assessed at the rate at which the dutiable component material of chief value may be chargeable; and the words 'component material of chief value,' whenever used in this title, shall be held to mean that dutiable component material which shall exceed in value any other single component material found in the article; and the value of each component material shall be determined by the ascer.
tained value of such material in its last form and condition before it became a component material of such article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates: Prorided, That any non-enumerated article similar in material and quality and texture and ihe use to which it may be applied to any article on the free list, and in the manufacture of which no dutiable materials are i used, shall be free of duty."
SEC. 2,502. Schedule 1-Chemical products.-By striking out from this schedule the words “distilled spirits containing 50 per cent. of anhydrous alcohol, $1 per gallon;" also, by striking out the words "alcohol containing 94 per cent. anhydrous alcohol, $2 per gallon.”
THE FREE LIST.
SEC. 2,503. By striking out the clause in this section commencing with the words “articles. the growth, produce, and manufacture of the United States," and inserting in lieu thereof the following:
Articles the growth, produce and manufacture of the United States, when returned after having been exported without having been advanced in value by any process of manufacture or by labor thereon; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks when returned as barrels or boxes; but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretan of the Treasury: and if any of such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation, and not refunded: Procided, That this clause shall not include any article upon which an allowance of drawback has been made, the reiniportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed.
The clause relating to " wearing apparel,” etc. (tariff, paragraph 815), is hereby amended so that it shall read as follows:
Wearing apparel, implements, instruments, and tools of trade, occupation, or employment, professional books, and other personal effects (not merchandise) of persons arriving in the United States, not exceeding in value $500, and not intended for the use of any other person or persons, nor for sale; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment or for sale : Provided, however, That the limitation in value above specified shall not apply to wearing apparel and other personal effects which may have been taken from the United States to foreign countries by the persons returning therefrom: and such last-named articles shall, upon production of evidence satisfactory to the collector or officer acting as such that they have been previously exported from the United States by such persons, and have not been advanced in value or improved in condition by any process of manufacture or labor thereon since so exported, be exempt from the payment of duty: And prorided fur. ther, That all articles of foreign production or manufacture which may have been once imported into the United States and subjected to the payment of duty shall, upon reimportation, if not improved in condition, except by repairs, by any means, since their exportation from the United States, be entitled to exemption from duty upon their identity being established, under such rules and regulations as may be prescribed by the Secretary of the Treasury.
“ Theatrical scenery and actors' and actresses' wardrobes brought by theatrical managers and professional actors and actresses arriving from abroad, for their temporary use in the United States; works of art, drawings, engravings, photographic pictures, and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition, and in illustration, promotion, and encouragement of art, science, or industry in the United States; and wearing apparel and other personal effects of tourists from abroad visiting the United States shall be admitted to free entry under such regulations as the Secretary of the Treasury may prescribe; and bonds shall be given, whenever required by the Secretary of the Treasury, for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months of such importation: Provided however, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in cases where application therefor shall be made.
"Wearing apparel, old and worn, not exceeding $100 in value, upon production of evidence satisfactory to the collector and naval officer (if any) that the same has been donated and imported in good faith for the relief or aid of indigent or needy persons residing in the United States, and not for sale."
TEXT OF THE MCKINLEY BILL.
(PROVISIONS RELATING TO IMPORTS.)
This Law Took EFFECT FROM OCTOBER 6, 1890.
An Act to reduce the revenue and equalize duties on imports, and for other
purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the sixth day of October, eighteen hundred and ninety, unless otherwise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, re. spectively prescribed, namely:
SCHEDULE A.-CHEMICALS, OILS, AND PAINTS. Acids.—1, Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, one and one-half cents per pound; exceeding the specific gravity of one and forty-seven one-thousandths, four cents per pound.
2. Boracic acid, five cents per pound. 3. Chromic acid, six cents per pound. 4. Citric acid, ten cents per pound.
5. Sulphuric acid or oil of vitriol, not otherwise specially provided for, one-fourth of one cent per pound.
6. Tannic acid or tannin, seventy-five cents per pound. 7. Tartaric acid, ten cents per pound.
8. Alcoholic perfumery, including cologne water and other toilet waters, two dollars per gallon and fifty per centum ad valorem; alcoholic compounds not specially provided for in this act, two dollars per gallon and twenty-five per centum ad valorem.
9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, six-tenths of one cent per pound.
Ammonia.–10. Carbonate of, one and three-fourth cents per pound; muriate of, or sal-ammoniac, three fourths of one cent per pound; sulphate of, one half of one cent per pound.
11. Blacking of all kinds, twenty-five per centum ad valorem. 12. Blue vitriol, or sulphate of copper, two cents per pound.
13. Bone-char, suitable for use in decolorizing sugar, twenty-five per centum ad valorem.
14. Borax, crude, or borate of soda, or borate of lime, three cents per pound; refined borax, five cents per pound.
15. Camphor, refined, four cents per pound.
16. Chalk, prepared, precipitated, French, and red, one cent per pound; all other chalk preparations not specially provided for in this act, twenty per centum ad valorem. 17. Chloroform, twenty-five cents per pound.