257. Other machinery and detached parts of machines not specially provided for: (a) Of copper and its alloys, twenty per centum ad valorem. (b) Of other materials, ten per centum ad valorem. 46. Tools and implements of all kinds, not apparatus, of wrought iron or steel, for arts, trades and professions, including emery wheels and emery cloth, twenty per centum ad valorem. GROUP 3.-CARRIAGES. 258. Coaches and berlins, new, used, or repaired, twenty per centum ad valorem. 259. Omnibuses, diligences, Concord, and similar coaches, new, used, or repaired, twenty per centum ad valorem. 260. Other common four-wheeled carriages, with four or more seats, new or repaired, twenty per centum ad valorem. 264. Wagons, each, seven dollars and fifty cents. 265. Carts for transporting merchandise, each, five dollars; (a) All others not specially provided for, twenty per centum ad valorem. 266. Hand carts, each, three dollars; (a) Wheelbarrows, of wood, each, fifty cents; (b) Wheelbarrows, wholly of iron or steel, each, one dollar and fifty cents: Provided, That wooden parts for any of the vehicles classified under paragraphs two hundred and fifty-eight, two hundred and fifty-nine, two hundred and sixty, two hundred and sixty-one, two hundred and sixty-four, two hundred and sixty-five, and two hundred and sixty-six shall be dutiable at the rate of twenty per centum ad valorem. 347. Tarpaulins, coated with sand for vans, N. W., one hundred kilos, twenty cents. 252. Bicycles and velocipedes and detached parts and accessories thereto, including lamps, twenty-five per centum ad valorem. 263. Tramway carriages of all kinds: (a) Bodies, either set up or knocked down, each, thirty-five dollars. (b) Trucks, per set, for same, each, ten dollars. 262. Railway carriages of all kinds for passengers, each, one hundred dollars: (a) Finished wooden parts for same, N. W., one hundred kilos, one dollar and fifty cents; (b) Railway box cars, each, fifty dollars; (c) Railway flat cars, each, thirty dollars; (d) Cars for industrial railways, fifteen per centum ad valorem. 261. All other carriages not specially provided for, new, used, or repaired, including automobiles for persons or merchandise, baby carriages, trimmed or untrimmed, and jinrikishas, twenty per centum ad valorem. 199. Detached wooden parts for any of the articles classified under paragraph one hundred and ninety-four or paragraph one hundred and ninety-eight: (a) Unfinished, fifteen per centum ad valorem. GROUP 4.-BOATS AND OTHER WATER CRAFT. 200. Boats, launches, lighters, and other water craft, set up or knocked down, imported into the Philippine Islands, and 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 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 1.--POULTRY, MEATS, SOUPS, AND FISH. 201. Poultry, game, not otherwise provided for, dressed or not, gross weight, one hundred kilos, four dollars. 202. Meat, fresh, not otherwise provided for, gross weight, one hundred kilos, one dollar. 203. Meat, sausage casings, salted or in brine, gross weight, one hundred kilos, two dollars and fifty cents. 204. 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 GROUP 4.-SMALL BOATS AND OTHER WATER CRAFT. 267. Small boats, launches, lighters, and all other water craft imported into the Philippine Islands, either set up or knocked down, thirty per centum ad valorem. NOTE. The expression "imported into the Philippine Islands" shall be held to mean "brought into the jurisdictional waters of the islands in or on another vessel, or towed therein by another vessel, as distinguished from coming into these islands under the craft's own steam, sail, or other motive power." CLASS XII.-ALIMENTARY SUBSTANCES. GROUP 1.-MEATS AND FISH. 268. Poultry and game, dressed or undressed, N. W., kilo, three cents. 269. Meat, salted or in brine, and jerked beef, G. W., one hundred kilos, seventy-five cents. 270. Hams, bacon, and other meats, smoked or cured, also sausages not preserved in cans, N. W., one hundred kilos, three dollars: Provided, however, That the salt ordinarily used for the packing of any of the articles enumerated in this paragraph shall be classified under paragraph ninety-four (a). 204. Hams, etc.-Continued. Provided further, That salt used for the packing of any article classified under this paragraph shall be dutiable under clause (c) of paragraph seventy-two. 205. Lard, imitations thereof, gross weight, one hundred kilos, two dollars and fifty cents. 206. 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. 207. Internal parts of animals, such as tongue, liver, and tripe, rabbits, poultry and ordinary preparations thereof, canned or potted, and sausages not otherwise provided for, twenty per centum ad valorem. 208. Canned or potted game, paté de foie gras, deviled ham, meats, or game, and preparations thereof. mince-meat, meat patés, jellied lambs' and sheep's tongues, boneless pigs' feet, sweetbreads, brains, and similar products of delicatessen class, not otherwise provided for, twenty-five per centum ad valorem. 209. Canned or potted soups and broths, clam chowder, fifteen per centum ad valorem. 210. 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. 211. Salted or dried codfish, gross weight, one hundred kilos, one dollar and sixty cents. 212. 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. (b) Other common preserved fish, shellfish, and sea food, not otherwise provided for, twenty per centum ad valorem. (c) Fish, shellfish, 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. 213. Fish, not otherwise provided for: (a) Fresh, with only the salt indispensable 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. 214. Oysters, clams, and shellfish, in bulk, not otherwise provided for, fresh oysters in cans, gross weight, one hundred kilos, five dollars. 271. Lard (however contained), G. W., one hundred kilos, two dollars. 272. Vegetable lard and all imitations of lard, G. W., one hundred kilos, one dollar and sixty cents. 315. Canned or potted meats, such as beef, mutton, sausage, chicken, turkey, ham, bacon, and generally all meats preserved in cans or jars, when not exceeding in value one dollar per dozen cans of the weight of one-tenth of a kilogram for each can, and not exceeding in value one dollar and seventy-five cents per dozen cans of the weight of one-fifth of a kilogram for each can, N. W., kilo, five cents. 316. Canned or potted meats of the delicatessen class, including mince-meat, pate de fois gras, deviled ham, and generally all meats preserved in cans or jars, when exceeding in value one dollar per one dozen cans of the weight of one-tenth of a kilogram for each can, and exceeding in value one dollar and seventy-five cents per dozen cans of the weight of one-fifth of a kilogram for each can, N. W., kilo, twenty cents. 319. Canned or potted soups of all kinds, including clam broth, N. W., kilo, five cents. 273. Salted cod and stockfish, G. W., one hundred kilos, seventy-five cents. 274. Fish, other, except as included in paragraphs three hundred and seventeen and three hundred and eighteen: (a) Fresh, with only the salt indispensible for its preservation, G. W., one hundred kilos, fifty cents: (b) Salted, smoked, or pickled, but packed in bulk, and not of the class of "canned or potted fish" covered by paragraph three hundred and seventeen and three hundred and eighteen, G. W., one hundred kilos, one dollar and fifty cents. 317. Cod, herring, and sardines, in tins, cans, or jars, N. W., kilo, three and one-half cents; (a) Salmon, in cans, N. W., kilo, one and one-half cents; 318. Canned and potted fish and sea food of the delicatessen class, such as anchovies, caviar, fish roe, and generally all fish or sea food preserved in cans or jars, not in use as ordinary food, N. W., kilo, twenty cents. 275. Oysters, clams, and shellfish, not in glass or canned, G. W., one hundred kilos, two dollars and fifty cents. |