(b) Silk seal (with cotton back). (with cotton back)... ..per catty.. .650 ...do.. .200 (e) Plushes and velvets of silk mixed with other fibrous materials (d) Plushes, all cotton (including mercerized) (e) Velvets, cotton. See Cotton piece goods. Pork rind Prawns, dried (see also Shrimps) Preserved fruits, in glass bottles, jars, cardboard or wooden ing weight of immediate package. Purses, leather (not including silver or gold mounted). Putchuck... Raisins and currants. Rattan: .per catty.. .150 ...do.... .110 -per picul.. .500 ..per picul.. 1.000 boxes, includ Ribbons, silk, silk and cotton, silk and other fibers, with or without imitation gold or silver thread. (b) Brocaded or otherwise figured.. or silver thread): (a) Plain... (b) Brocaded or otherwise figured. Silk piece goods, mixtures (i. e., silk and cotton, or silk and other materials) (including crape, but not including mixtures with real or imitation gold Mixture Skins: Fish. Sharks Smalt. Snuff. Soap: Household and laundry (including blue mottled), in bulk, bars, and doublets weighing not less than one-half pound each.. per picul.. Toilet and fancy. Socks, cotton (including lisle thread): 5 per ct. .240 5 per ct. Soda: Second quality (i. e., valued at less than 1 tael per dozen pairs), per dozen pairs.... First quality (i. e., valued at 1 tael or over per dozen pairs), per dozen pairs .075 .032 White No. 11 Dutch standard and over, including cube and refined.. Sulphur and brimstone: ..do.... ....do.... .700 .do.... . 190 .300 -per picul.. .240 ..do.... .150 .250 ..do.... .187 5 per ct. per picul.. -per gross.. 3.000 .040 .250 Soft wood (including Oregon pine and California redwood; on a - per 1,000 superficial feet.. 1. 150 - per cubic foot.. Soft wood... Piles and piling (including Oregon pine and California redwood; on a Planks Hard wood... Teak wood Planks and flooring ..per cubic foot.. .do.... Soft wood (including Oregon pine and California redwood; and allowing 10 per cent of each shipment to be tongued and grooved; on a thickness of 1 inch). - per 1,000 superficial feet.. Soft wood (tongued and grooved, in excess of above, 10 per cent). Railway sleepers Teak-wood lumber, of all lengths and description.. Tinder Tin foil.. - per cubic foot.. .081 .350 5 per ct. - per picul.. .do.... Exceeding 4 inches and not exceeding 9 inches long. Tortoise shell.... Trimmings: Bead Cotton (pure or mixed with other materials but not silk) . 5 per ct. .185 .036 5 per ct. .500 .080 Umbrellas, parasols, and sunshades: With handles wholly or partly of precious metals, ivory, mother-of Wines, etc.: Champagnes and all other sparkling wines, in bottles, per case of 12 bottles or 24 half bottles. Still wines, red or white, exclusively the product of the natural fermentation of grapes— (a) Having less than 14° of alcohol- per case of 12 bottles or 24 half bottles.. 2. In bulk. (b) Having 14° or more of alcohol; also vins de liqueur other than port 1. In bottles.. 2. In bulk - per case of 12 bottles or 24 half bottles.. .650 .300 .025 .500 . 150 Port wine In bottles.. In bulk.. Vermuth and byrrh Sake: In barrels In bottles. Brandies and whiskies, in bulk.. Other spirits (gin, rum, etc.)—— ..per imperial gallon.. .175 - per case of 12 liters... .250 ..per imperial gallon.. .125 In bulk... Spirits of wine, in packages of any description In bottles... - per case of 12 reputed quarts or 24 reputed pints.. Flannel (woolen and cotton), not exceeding 33 inches wide..per yard.. Italian cloth, plain or figured, having warp entirely cotton and all one color, and weft entirely wool and all one color, not exceeding 32 inches wide and not exceeding 32 yards long.. .015 Union cloth, not exceeding 76 inches wide. Poncho cloth, not exceeding 76 inches wide. Orleans, Sicilians, etc.... Woolen and cotton mixtures, unclassed, including Woolen manufactures: 5 per ct. Woolen manufactures-Continued. Flannel, not exceeding 33 inches wide per yard.. Habit cloth, not exceeding 76 inches wide Llama braid. Long ells, not exceeding 31 inches wide and not exceeding 25 yards long Medium cloth, not exceding 76 inches wide Russian cloth, not exceeding 76 inches wide .015 .0471 .450 - per piece.. 5.000 - per piece.. .250 - per yard.. .do... ..do.... 4.000 3.500 Woolen and worsted yarns and cords (not including Berlin wool), per picul. NOTE.-If any of the articles enumerated in this tariff are imported in dimensions exceeding those specified, the duty is to be calculated in proportion to the measurements as defined. RULES. Rule I. Imports unenumerated in this tariff will pay duty at the rate of 5 per cent ad valorem, and the value upon which duty is to be calculated shall be the market value of the goods in local currency. This market value when converted into haikwan taels shall be considered to be 12 per cent higher than the amount upon which duty is to be calculated. If the goods have been sold before presentation to the customs of the application to pay duty, the gross amount of the bona fide contract will be accepted as evidence of the market value. Should the goods have been sold on c. f. and i. terms—that is to say, without inclusion in the price of duty and other charges-such c. f. and i. price shall be taken as the value for duty-paying purposes, without the deduction mentioned in the preceding paragraph. If the goods have not been sold before presentation to the customs of the application to pay duty, and should a dispute arise between customs and importer regarding the value or classification of goods, the case will be referred to a board of arbitration composed as follows: An official of the customs, a merchant selected by the consul of the importer, and a merchant differing in nationality from the importer, selected by the senior consul. Questions regarding procedure, etc., which may arise during the sittings of the board shall be decided by the majority. The final finding of the majority of the board, which must be announced within fifteen days of the reference (not including holidays), will be binding upon both parties. Each of the two merchants on the board will be entitled to a fee of 10 haikwan taels. Should the board sustain the customs valuation, or, in the event of not sustaining that valuation, should it decide that the goods have been undervalued by the importer to the extent of not less than 74 per cent, the importer will pay the fees; if otherwise, the fees will be paid by the customs. Should the board decide that the correct value of the goods is 20 per cent (or more) higher than that upon which the importer originally claimed to pay duty, the customs authorities may retain possession of the goods until full duty has been paid and may levy an additional duty equal to four times the duty sought to be evaded. In all cases invoices, when available, must be produced if required by the customs. |