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silk or floss-silk threads does not exceed one-fifth of the total number of threads composing the textile.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of Class VII. [Class VI, group three, Rule A.]

More

than

RULE 3. ADMIXTURES OF MORE THAN TWO MATERIALS.Textiles composed of more than two materials shall be two materials. dutiable as follows:

(a) Textiles containing an admixture of wool and cotton, or of wool and other vegetable fibers and, at the same time, threads of silk or of floss silk, shall be subject to the corresponding duties of Class VI, as mixed woolen textiles, whatever be the proportion of the threads of vegetable fibers, and shall, in addition, be liable to the surtax leviable on the silk or floss-silk threads: Provided, That the number of these threads counted in the warp and weft does not exceed one-fifth of the total number of threads composing the textile.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of Class VII.

(b) Textiles containing an admixture of cotton and other vegetable fibers, and at the same time threads of silk or floss silk, shall be subject to the corresponding duties of Class V and assimilated to textiles of jute, hemp, and so forth, whatever be the proportion of the cotton threads; they shall, in addition, be liable to the surtax leviable on the silk or floss-silk threads: Provided, That the number of these threads, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the textile.

When the number of silk or floss-silk threads exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of Class VII.

(c) Textiles of an admixture of wool, cotton, and other vegetable fibers, containing no silk threads, shall be subject to the corresponding duties of Class V, and shall, in addition, be liable to the surtax leviable on woolen threads: Provided, That the number of these threads, counted in the warp and weft, does not exceed one-fifth of the total number of threads composing the textile.

When the number of woolen threads exceeds one-fifth of the total, the textiles shall be subject to the corresponding duties of Class VI, as woolen textiles.

RULE 4. SILK TEXTILES.-All textiles containing silk Silks. or floss-silk threads the number of which, counted in the warp and weft, exceeds one-fifth of the total number of threads composing the textile, shall be considered as textiles of silk.

EXCEPTIONS. For knitted stuffs, tulles, laces, blondes, ribbons, and all pile fabrics provided for under paragraphs one hundred and twenty-four and one hundred

Knit, etc., goods.

Ribbons.

Trimmings.

Surtaxes.

and fifty-one, composed of an admixture, exception to the preceding rules shall be made in the following cases:

RULE 5. KNITTED AND NETTED STUFFS.—All kinds of knitted stuffs and tulles, laces, and blondes, when mixed, shall be dutiable according to the corresponding numbers of the class comprising threads of the material most highly taxed, whatever be the proportion of such threads in the textile.

Plushes, velvets, velveteens, and all pile fabrics provided for under paragraphs one hundred and twentyfour and one hundred and fifty-one, when mixed, shall be dutiable according to the corresponding numbers of the class comprising the threads of the material most highly taxed, whatever be the proportion of such threads in the textile.

Knitted stuffs, laces, blondes, tulles, and the pile fabrics mentioned in the preceding paragraph, comprised in Class VII, shall be considered as textiles mixed with silk when they contain threads of cotton or other vegetable fibers, or of wool or of flock wool, whatever be the proportion of such threads in the mixture.

RULE 6. RIBBONS.-Ribbons and galloons mixed with cotton and other vegetable fibers or with vegetable fibers and wool, containing no silk, shall be subject to the corresponding duties of the class comprising the threads most highly taxed.

Ribbons or galloons containing silk, in whatever proportion, shall be dutiable as textiles according to the corresponding numbers of Class VII.

RULE 7. TRIMMINGS.-Trimmings shall be dutiable on the total weight, as if exclusively composed of the apparent or visible textile material.

Trimmings composed on their apparent or visible part of various textile materials shall be subject to the corresponding duties of the class comprising the material most highly taxed. When the predominating component material consists of metallic threads of any kind, the trimmings shall be dutiable according to Class VII.

Trimmings are distinguished from ribbons and galloons by the latter being real textiles, with warp and weft, while trimmings are plated.

SURTAXES.

RULE 8. ESTABLISHMENT 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.

woven like Brochés.

RULE 9. BROCHÉS.-Textiles, brochés or brocades, with silk or floss silk, shall be liable to the duties leviable thereon plus the surtaxes established in every case. [Class IV, group three, Rule B, letter (a), and Class V, group two, Rule B, letter (a).]

Brochés or brocaded textiles are all textiles with flowers or other ornaments applied by means of a shuttle in such manner that the threads do not occupy the entire width of the stuff, but only the space comprising the flower or pattern.

RULE 10. EMBROIDERY.-Textiles embroidered by hand Embroidery. or machine after weaving or with application of trimmings shall be liable to the duties leviable thereon plus the surtaxes established in every case. [Class IV, group three, Rule B, letter (b); Class V, group two, Rule B, letter (b).]

Embroidery is distinguished from patterns woven in the textile as the latter are destroyed by unraveling the weft of the textile, while embroidery is independent of the warp and weft and can not be unraveled.

threads.

RULE 11. METALLIC THREADS.-Textiles and trimmings Metallic containing metallic threads, in whatever proportion, shall be liable to the duties leviable thereon, plus the surtaxes established in every case. [Class IV, group three, Rule B, letter (c); Class V, group two, Rule B, letter (c).] Textiles exclusively composed of metallic threads shall be dutiable according to Class VII.

cles.

RULE 12. MADE-UP ARTICLES.-Textiles manufactured Made-up artiinto articles of all kinds shall be liable to the duties leviable thereon, plus the surtaxes established in every case. [Class IV, group three, Rule B, letter (d); Class V, group two, Rule B, letter (d).]

Ready-made clothing, wearing apparel of all kinds and of any style, and, generally, all articles made up by the seamstress or tailor, shall, for their total weight, be liable to duties leviable on the principal component textile on their most visible exterior part.

For the aplication of the corresponding surtaxes, clothing and articles, half finished, cut or basted, shall be considered as made-up articles and clothing.

RULES APPLICABLE TO GOODS NOT SPECIALLY MENTIONED AND
TO ARTICLES COMPOSED OF SEVERAL MATERIALS.

tion of arti

ically mention

RULE 13. Articles not enumerated in the tariff shall, Classificafor the application of duty, be assimilated to those which cies not specifthey most closely resemble (see rule fifteen), and shall in a the first instance be so classified by the collector of the port of entry into which the articles are brought.

When an article presented for appraisal is not mentioned in a number of the tariff or in the repertory, and when doubts arise as to its assimilation to articles specified in the tariff, the interested party or the importer

ed.

Articles of

materials.

may request the collector at the port of entry to indicate the number according to which such article is dutiable. In such case the appraisal shall be made according to the number so indicated.

RULE 14. Articles which, by reason of their nature or twin more their application, are composed of two, or more materials or of different parts, as, for instance, the handle of an implement and the implement itself; the glass and frame of a mirror, shall, for the total weight, be taxed according to the material chiefly determining the value of the article.

Similar articles.

packages, and

RULE 15. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act 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 nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable 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. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates.

REGULATIONS TO BE APPLIED TO LEVYING DUTY ON PACKING,
PACKAGES, AND RECEPTACLES.

Packing RULE 16. Common packing, packages, receptacles, and receptacles. coverings of imported merchandise in use and imported with such merchandise, shall be dutiable under their corresponding paragraphs of the tariff except in cases of goods dutiable by gross weight or ad valorem.

RULE 17. In all cases in which dutiable merchandise shall by its tariff number be dutiable upon the gross weight, the dutiable weight of such merchandise shall include the weight of all covers, receptacles, wrappers, packages, and packing of every description, whether exterior, interior, or immediate, without any allowance for

tare.

RULE 18. In all cases in which dutiable merchandise shall by its tariff number be dutiable upon net weight, the dutiable weight of such merchandise shall not include the weight of any common exterior cover, receptacle, package, wrappers, or packing, but shall include all interior or immediate receptacles.

RULE 19. When in a single receptacle are imported goods dutiable by net weight, together with others dutiable by gross weight, the former shall be assessed by their net weight, in accordance with the preceding rule numbered eighteen, and the latter shall be assessed together with the weight of the entire exterior receptacle; or, in case there should be more than one class of goods dutiable by gross weight, they shall be assessed together with the weight of the entire exterior receptacle proportionately divided between them in accordance with their respective net weights.

In the case of goods dutiable by net weight packed together with goods dutiable by unities, the former shall be assessed as above prescribed, and the latter shall pay by unities; the exterior receptacle will then be dutiable by its corresponding paragraph. For the purposes of this rule, goods dutiable ad valorem and goods free of duty shall be considered and appraised as by net weight. RULE 20. Where merchandise, dutiable upon its net Net weight. weight, where not otherwise specially provided for, is customarily contained in packing, packages, or receptacles of uniform or similar character, it shall be the duty of the collector of the islands from time to time to ascertain by tests the actual weight or quantity of such merchandise and the actual weight of the packages, packing, or receptacles thereof, respectively, in which such merchandise is customarily imported, and, upon such ascertainment, to prescribe regulations for estimating the dutiable weight or quantity of such merchandise, and thereafter such merchandise imported in such customary packing, packages, and receptacles shall be entered and the duties thereon levied and collected upon the basis of such estimated dutiable weight or quantity.

PROHIBITED IMPORTATIONS.

SEC. 6. That the importation of the following articles, Prohibited is prohibited:

(1) Dynamite, gunpowder, and similar explosives, and firearms of all descriptions and detached parts therefor unless the importer shall produce a special authorization for landing issued to him by the civil governor.

(2) Books, pamphlets, or other printed matter, paintings, or illustrations, figures, or other objects of an obscene or indecent character.

(3) Roulette wheels, gambling layouts, dealing boxes, and all other machines, apparatus, or mechanical devices used in gambling, or used in the distribution of money,

importations.

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