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textile materials, shall be dutiable at the rate applicable to the most highly taxed component material, whatever be the proportion of such material in the article.
RULE 7. RIBBONS, GALLOONS, BRAIDS, TAPE, AND TRIMMINGS.Ribbons, galloons, braids, tape, and trimmings, containing an admixture of textile materials, shall be dutiable at the rate applicable to the most highly taxed component material, whatever be the proportion of such material in the article. When any of these articles contain metal threads in any proportion they shall be dutiable under the corresponding paragraphs of Class VIII.
RULE 8. BROCHÉS. -Brochés dutiable under Class V, with silk, Brochés. shall be liable to the duties leviable thereon with a surtax of fifteen per centum.
Brochés, dutiable under Class VI, with silk, shall be liable to the duties leviable thereon with a surtax of thirty per centum.
Brochés are textiles with ornamental figures formed by means of a shuttle at time of weaving, and in such manner that the threads forming the figure occupy only the space thereof.
RULE 9. EMBROIDERY AND TRIMMINGS.—Textiles, embroidered by Embroidery and hand or machine after weaving, or with application of trimmings, shall be liable to the duties leviable thereon with a surtax of thirty per centum.
If the embroidery contains threads of purl or common metals or of silver, or spangles of any material other than gold, the surtax shall be sixty per centum of the duties applicable to the textile.
When the threads, purl, or spangles are of gold, the surtax shall be one hundred per centum.
Embroidery is distinguished from patterns woven in the textile by the latter being destroyed by unraveling the weft of the textile, while embroidery is independent of the warp and weft and can not be so unraveled.
Rule 10. METALLIO THREADS.—Textiles composed exclusively of Metallic threads. metallic threads shall be dutiable under Class VIII.
Textiles or articles (except those provided for in Rules Seven and Nine hereof), dutiable under Classes V and VI, containing threads or purl of common metals or of silver shall be liable to a surtax of fifty per centum of the duties leviable thereon.
If the threads or purl are of gold the surtax shall be one hundred per centum.
RULE 11. MADE-UP ARTICLES.—Textiles, dutiable under Classes Made-up articles. V and VI, entirely or partially made-up into common sacks (except gunny sacks) or tarpaulins, shall be liable to the duties applicable thereto with a surtax of fifteen
centum. Shawls, including those called “mantones” and “pañolones," traveling rugs, sarongs, patadeones, counterpanes, sheets, towels, table cloths and napkins, veils, fichus, and handkerchiefs, shall, for the making-up, be liable to a surtax of thirty per centum of the duties leviable thereon. Any of these articles, imported in the piece, uncut, shall not be considered as made-up, except in those cases where the line of separation between them is indicated by unwoven spaces. Other articles, including wearing apparel, not otherwise provided Wearing
apparel, for, cut, basted, partially finished, or finished, shall be treated in accordance with Rule one, and shall be dutiable at the rate applicable to the most highly taxed component material in the exterior thereof, with a surtax of fifty per centum: Provided, That made-up articles enumerated in this Act shall not be subject to any surtax for makingup unless such surtax is specially provided in connection with the corresponding paragraph or clause.
ARTICLES NOT ENUMERATED AND THOSE COMPOSED OF SEVERAL
Component material of chief value.
RULE 12. On any article, not enumerated in this Act, manufactured of two or more materials, duty shall be assessed at the rate at which the same would be dutiable if composed wholly of the component material thereof of chief value; and the words "component material of chief value,” wherever used in this Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of
such material in its condition as found in the article. Highest rate appli- (b) If two or more rates of duty shall be applicable to any article,
it shall pay duty at the highest of such rates.
(c) No customs officer shall give an advance opinion as to the Proriso.
classification for duty of any article intended to be imported: ProSamples of articles
vided, That when an article intended to be imported is not specifically mentioned in this Act, the interested party or the importer may deposit with the insular collector of customs a sample thereof and request him to indicate the paragraph under which the article is or shall be dutiable, and the insular collector of customs shall comply with such request. In such case classification of the article in question, upon the particular importation involved, shall be made according to the paragraph so indicated.
(d) Salvage from vessels built in foreign countries and wrecked or abandoned in Philippine waters or elsewhere, not otherwise provided for, shall be dutiable according to the corresponding paragraphs of this Act.
Receptacles, packages, and packing.
RECEPTACLES, PACKAGES, AND PACKING.
Actual market value.
RULE 13. (a) Whenever imported merchandise is subject to an ad valorem rate of duty, the duty shall be assessed upon the actual market value or wholesale price of such merchandise, as bought and sold in usual wholesale quantities, at the time of exportation to the Philippine Islands, in the principal markets of the country from whence imported, and in the condition in which such merchandise is there bought and sold for exportation to the Philippine Islands, or consigned to the Philippine Islands for sale, including the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the Philippine Islands.
(b) Whenever an article is subject to an alternative minimum ad valorem rate, the alternative ad valorem duty shall be ascertained by applying the corresponding ad valorem rate to such merchandise, inclusive of all costs and charges mentioned in clause (a) of this rule.
(c) The term retail package” wherever used in this Act shall be held to mean any article, goods, wares, or merchandise, together with the holders, containers, packages, or packing, in which such article, goods, wares, or merchandise is usually held, contained, or packed at the time of its sale to the public in usual retail quantities.
(d) Wherever it is provided in this Act that articles, goods, wares, or merchandise shall be dutiable including weight of immediate containers,” the dutiable weight thereof shall be held to be the weight of same, together with the weight of the immediate container, holder, or packing only: Provided, That wherever in this Act the term “including weight of immediate containers” and the term “retail package are both used in the same paragraph or clause, the dutiable weight shall be the weight of the retail package.
Weight of containers.
Gross weight, etc.
(e) Wherever it is provided in this Act that articles, goods, wares, or merchandise shall be dutiable by “gross weight," the dutiable weight thereof shall be held to be the weight of same, together with the weight of all containers, packages, holders, and packing, of whatsoever kind or character, in which said articles, goods, wares, and merchandise are contained, held, or packed at the time of importation.
(f) Articles, goods, wares, or merchandise affixed to cardboard, cards, paper, wood, or similar common material shall be dutiable together with the weight of such packing.
(g) The usual tapes, boards, and immediate wrapping shall be considered as a part of the dutiable weight of textiles.
(h) No duties shall be assessed on account of the usual coverings or holdings of articles, goods, wares, or merchandise dutiable otherwise than ad valorem, nor those free of duty, except as in this Act expressly provided, but if there be used for covering or holding imported articles, goods, wares, or merchandise, whether dutiable or free, any unusual article, form, or material adapted for use otherwise than in the bona fide transportation of such articles, goods, wares, or merchandise to the Philippine Islands, duty shall be levied and collected on such covering or holding in accordance with the corresponding paragraphs of this Act.
(i) Whenever the interior container or packing of any article Unusual coverings. dutiable by weight is of an unusual character, including silk-lined cases, cases of fine wood, silk, leather, or imitations thereof, such as are used to contain jewelry, plate, trinkets, and the like, such containers or packing shall be dutiable at the rate applicable to the component material of chief value.
(j) When a single package contains imported merchandise dutiable Exterior receptacles. according to different weights, or weight and ad valorem, the common exterior receptacle shall be prorated and the different proportions thereof treated in accordance with the provisions of this rule as to the dutiability or nondutiability of such packing.
(k) Where articles, goods, wares, or merchandise dutiable by Estimating dutiable weight, and not otherwise specially provided for, are customarily contained in packing, packages, or receptacles of uniform or similar character, it shall be the duty of the insular collector of customs, from time to time, to ascertain by tests the actual weight or quantity of such articles, goods, wares, or merchandise, and the actual weight of the packages, packing, or receptacles thereof, respectively, in which the same are customarily imported, and upon such ascertainment, to prescribe rules for estimating the dutiable weight or quantity thereof, and thereafter such articles, goods, wares, or merchandise imported in such customary packing, packages, or receptacles shall be entered, and the duties thereon levied and collected, upon the basis of such estimated dutiable weight or quantity: Provided, That if the im- Objections. porter, consignee, or agent shall be dissatisfied with such estimated dutiable weight or quantity, and shall file with the collector of customs prior to the delivery of the packages designated for examination a written specification of his objections thereto, or if the collector of customs shall have reason to doubt the exactness of the prescribed weight or quantity in any instance, it shall be his duty to cause such actual weights or quantities to be ascertained.
hibited. SEC. 3. That importation or shipment into the Philippine Islands of the following articles is prohibited:
(a) Dynamite, gunpowder, similar explosives, firearms and de- Explosives, firearms, tached parts therefor, except in accordance with enactment of the
Obscene, etc., articles,
Falsely branded gold or silver articles.
Violations of prefood law.
(b) Articles, books, pamphlets, printed matter, manuscripts, typewritten matter, paintings, illustrations, figures or objects of obscene or indecent character or subversive of public order.
(c) Roulette wheels, gambling outfits, loaded dice, marked cards, machines, apparatus, or mechanical devices used in gambling, or in the distribution of money, cigars, or other articles when such distribution is dependent upon chance.
(d) Any article manufactured in whole or in part of gold or silver or alloys thereof, falsely marked or stamped in violation of the Act of Congress of June thirteenth, nineteen hundred and six, entitled "An Act forbidding the importation, exportation, or carriage in interstate commerce of falsely or spuriously stamped articles of merchandise made of gold or silver or their alloys, and for other purposes.
(e) Any article violating the provisions of the Act of Congress of June thirtieth, nineteen hundred and six, entitled "An Act for preventing the manufacture, sale, or transportation of adulterated or misbranded or poisonous or deleterious foods, drugs, medicines, and liquors, and for regulating traffic therein, and for other purposes, commonly known as the pure-food law."
(f) Lottery tickets, advertisements thereof, lists of drawings therein, which, after seizure upon illegal entry, shall, together with the proceeds thereof, be forfeited to the government of the Philippine Islands, after due process of law.
(g) Opium, in whatever form, except by the government of the Philippine Islands, and by pharmacists duly licensed and registered as such, under the laws in force in said islands, and for medicinal purposes only.
(h) Opium pipes, parts therefor, of whatsoever material.
Lottery tickets, etc.
SEC. 4. That the following abbreviations employed in this Act shall represent the terms indicated:
Hectog. for hectogram.
Sec. 5. The term "pharmaceutical product," wherever used in this Act, shall be held to include all medicines or preparations recognized in the United States Pharmacopeia or National Formulary for internal or external use, and any substance or mixture of substances used for the cure, mitigation, or prevention of human or animal diseases, provided the same are not otherwise provided for in this Act.
The term “proprietary,” as applied to medicinal remedies, wherever used in this Act, shall be held to mean a preparation the manufacture or sale of which is restricted, through patent of the drug or combination of drugs, copyright of the label or name, or in any other manner, or a preparation concerning which the producer or manufacturer claims a private formula.'
Wherever in this Act the words “the same' appear as the first words of a paragraph they shall be held to refer to and to mean the same as the caption of the preceding paragraph. Should such words appear as the first words of a clause they shall be held to refer to and to mean the same as the clause which immediately precedes the one in which they are used.
Payment of duties.
PAYMENT OF DUTIES.
SEC. 6. That the rates of duty established in this Act are stated in money of the United States of America, but that payment thereof shall be made in Philippine currency or its equivalent in money of the United States of America.
R.S., secs, 3569, 3570,
SEC. 7. That the metric system of weights and measures as author- Continued. ized by sections thirty-five hundred and sixty-nine and thirty-five p. 701. hundred and seventy of the Revised Statutes of the United States, and at present in use in the Philippine Islands, shall be continued.
The meter is equal to thirty-nine and thirty-seven one-hundredths inches.
The liter is equal to one and five hundred and sixty-seven tenthousandths quarts, wine measure.
The kilogram is equal to two and two thousand and forty-six tenthousandths pounds, avoirdupois.
RATES OF DUTIES.
Exceptions, pp. 147, 162, 164, 168.
Sec. 8. That the rates of duties to be collected on articles, goods, Rates on imports. wares, or merchandise imported into the Philippine Islands, or going into said islands from the United States or any of its possessions except as otherwise provided in this Act, shall be as follows: Provided, That no article bearing evident signs of being for sanitary construction shall pay a higher rate of duty than twenty per centum ad valorem: And provided further, That no article shall pay a higher lofaximum ad varate of duty than one hundred per centum ad valorem, except and unless the same shall be classified under paragraphs ninety, two hundred and thirty-seven, two hundred and fifty-seven, two hundred and fifty-eight, two hundred and fifty-nine, two hundred and sixty, two hundred and sixty-one or three hundred and one, in which event the rate of duty thereby resulting shall be collected, anything in this Act to the contrary notwithstanding: And provided further, That articles of foreign growth, produce, or manufacture shall be arkieliesported foreign dutiable upon each importation, even though previously exported from the Philippine Islands, except as otherwise specifically provided in this Act.
Class I.-STONES, EARTHS, GLASS, AND CERAMIC PRODUCTS.
Class I. Stones, earths, glass, and ceramic products.
Group 1. Stones and earths.
GROUP 1.-STONES AND EARTHS.
1. Marble, onyx, jasper, alabaster, and similar fine stones:
(a) în block, rough or squared only, and marble dust,
twenty per centum ad valorem.
or not, but without ornamentation, thirty per centum
or decorated, not otherwise provided for, forty per
centum ad valorem. 2. Stones, other, natural or artificial, gross weight:
(a) In block, rough or squared only, one hundred kilos.,
not, or if in slabs, plates, or steps, one hundred kilos.,
one hundred kilos., one dollar.
kinds, and emery, carborundum, and similar wheels for sharp-