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(ACT OF MARCU 3, 1905, AS AMENDED)

PREPARED FOR THE USE OF THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

SIXTY-FIRST CONGRESS, FIRST SESSION

WASHINGTON

GOVERNMENT PRINTING OFFICE

1909

PROPOSED BILL (H. R. 9135).

A BILL To revise and amend the tariff laws of the Philippine Islands, and

for other purposes.

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Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after sixty days following the passage of this Act there shall be levied, collected, and paid upon all articles when imported from any foreign country into the Philippine Islands the rates of duty which are by the sections and paragraphs of the dutiable list of this Act prescribed.

Sec. 2. That duties shall be collected on all articles, goods, wares, or merchandise imported from any foreign country into the Philippine Islands, at the rates hereinafter provided, except when same are expressly exempted from duty by this Act. Any articles, goods, wares, or merchandise from abroad, except as hereinafter provided, entering the jurisdiction of the Philippine Islands, in any manner whatsoever, either with intent to unlade therein, or which, after such entering, become incorporated into the general mass of property within said Islands, or are consumed therein, shall be deemed to have been imported within the meaning of this Act.

SEC. 3. That the following rules shall be observed in the construction and enforcement of the various provisions of this Act:

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RULE 1. NUMBER OF THREADS AND ASCERTAINMENT THEREOF.-By the number of threads in a textile shall, unless otherwise stipulated, be meant the total number of all threads contained in the warp and weft thereof in a square of six millimeters. Warp is the total num. ber of threads which lie longitudinally in a textile, whether they

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AN ACT To revise and amend the tariff laws of the Philippine Islands, and

for other purposes.

Be it enacted by the Senate and Ilouse of Representatives of the United States of America in Congress assembled, That the provisions of General Orders, Numbered Forty-nine, office of the United States military governor in the Philippine Islands, dated October twentythird, eighteen hundred and ninety-nine, relating to customs duties on imports and exports of the Philippine Islands, and tonnage duties and wharf charges therein, and the several orders supplemental thereto and amendatory thereof, are hereby amended to read as follows:

Sec. 2. That duties shall be collected on all articles, goods, and merchandise imported into the Philippine Islands at the rates hereinafter provided, except when expressly exempted from duty by this Act.

Sec. 3. That merchandise in transit at the time the present revision goes into effect may be entered under the provisions of law existing at the time of shipment: Provided, however, That this privilege shall not be extended beyond the period of sixty days after the date of the enforcement of the present tariff of duties and taxes.

SEC. 4. That duties shall be collected at the rates hereinafter provided on such articles, goods, and merchandise exported from the Philippine Islands as are hereinafter specifically prescribed in this Act.

SEC. 5. That the following rules and regulations shall be observed in the construction and enforcement of the various provisions of this Act.

GENERAL RULES.

CUSTOMS TREATMENT OF TEXTILES.

RULE 1. NUMBER OF THREADS AND ITS ASCERTAINMENT.

.By the number of threads in a textile shall, unless otherwise stipulated, be meant the totality of all the threads comprised in the warp and weft in a squark of six millimeters. The warp of textiles is to be considered as the totality of the threads which lie longitudinally, whether form the foundation thereof, or have been added thereto. Weft shall be considered the total number of threads which cross the warp, whether from selvage to selvage or not. To determine the number of threads in a textile, and the proportion thereof subject to the highest rate of duty, a " thread counter" shall be used.

Should a textile be more closely woven in some parts than in others, the number of threads in the most closely woven part and in the most loosely woven part shall be ascertained, and the average number of threads resulting, in the body of the fabric, shall serve as the basis for levying duty:

Threads shall be counted on the finished side of the textile, if the nature thereof permits; otherwise, on the reverse side. If necessary,

, to ascertain the number of threads, the nap shall be removed or a sufficient part of the textile unraveled.

Should this be impossible without damaging a made-up article, the textile shall be subject to the highest rate of duty applicable, in the group to which it belongs, and if the textile be mixed, it shall be dutiable at the rate applicable to the most highly taxed component material in the exterior of the article.

RULE 2. SURTAXES: (a) How COMPUTED.-The surtaxes applicable on account of broché, metal threads, embroidery, trimming, or making-up, shall be computed on the primary duties leviable on the textile, including therewith the increase of such duties in case, and on account, of admixture.

(b) ON GOODS DUTIABLE AD VALOREM.-Articles of any character, dutiable at an ad valorem rate, shall not be subject to any of the surtaxes provided herein, unless the application of such surtaxes to said ad valorem rate is specifically provided for in this Act.

RULE 3. ADMIXTURES OF TWO MATERIALS.—Textiles composed of two materials shall be dutiable as follows:

(a) Cotton textiles containing threads of other vegetable fibers, and in which the total number of such threads, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the textile, shall be dutiable under the corresponding paragraphs of Class V, with a surtax of fifteen per centum.

When the number of threads of other vegetable fibers exceeds onefifth of the total, the textile shall be dutiable under the corresponding paragraph of Class VI.

Cotton textiles containing threads of wool, hair, or wastes of these materials, and in which the total number of such threads, counted in

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they form the foundation of the same or whether they have been added in order to form patterns or give the stuff more body. The weft shall be considered the totality of the threads which cross the warp of the textile and combine the same conditions of helping to form patterns or to add to the body of the stuff, even though such threads be cut or show a want of continuity. In order to determine for customs treatment of textiles the number of threads and the proportion in which the threads

subject to the highest duty are found in the textile, the instrument known as the “thread counter" shall be employed.

Should there be a doubt as to the ascertainment of the number of threads in a textile, owing to the textile being more closely woven in some parts than in others, the most closely woven part and the most loosely woven part shall be taken, and the average number of threads resulting from the two shall serve as a basis for levying duty.

When the nature of the tissue permits it, the thread shall always be counted on the obverse side of the stuff.

In all wooly or melton-like textiles, and generally in all textiles in which the threads have become indistinct by carding or fulling, the threads shall be counted on the reverse side of the stuff by rasping or burning the hair when necessary.

In exceptional cases, where after these operations the ascertainment of the number of threads remains doubtful, a sufficient part of the textiles shall be unraveled.

Should this likewise be impossible, as, for instance, in case of readymade articles, the textile shall be subject to the highest duty of the group to which it belongs, and should the textile be mixed, it shall be dutiable according to the class in which the most highly taxed material entering into the mixture is comprised.

SURTAXES. RULE 8. ESTABLISIIMENT OF SURTAXES. The surtaxes applicable, owing to broché, embroidery, metal threads, or making up, shall always be computed on the duties leviable on the textile by taking into account, if necessary, the increase of such duties in case of admixture.

For the collection of the total duty, the surtaxes applicable for either of the above-mentioned reasons shall, when necessary, be added together.

RULE 2. ADMIXTURES OF TWO MATERIALS.- Textiles of all kinds, composed of two materials, shall be dutiable as follows:

(a) Cotton textiles containing threads of hemp. jute, linen, ramie, or other vegetable fiber shall be dutiable according to the corresponding numbers of group three, Class IV, with the surtaxes established in each case [Class IV, group three, Rule A]: Provided, That the number of these threads of hemp, jute, linen, ramie, or other vegetable fibers, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the textile.

When the number of threads of hemp, jute, linen, ramie, or other vegetable fibers exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of class five

(b) Cotton textiles containing threads of wool, flock wool, hair, or wastes of these materials shall be dutiable according to the correspond

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