ornamented or figured but not embroidered nor open-worked borders, shall be classed as if of plain stuff. Handkerchiefs with a small cotton, linen, woolen, or silk embroidery, in one corner only, shall not be considered as embroidered, but dutiable according to material. ART. 19. Jewelry and articles of all kinds contained in cases (estuches), and dutiable by weight, shall not be cleared separately, unless the consular invoice specifies the jewelry and case separately, giving price and nature of each. By cases (estuches) is understood small boxes of wood, cardboard, or any other material covered with stuff or skin, and also small varnished or polished wooden boxes trimmed with skin or stuff inside, and suitable to receive one or more articles in their compartments or spaces. ART. 20. Articles of metal, plated with gold or silver, shall be dutiable as the latter metals; when nickeled they shall pay the rate applicable to the component metal. ART. 21. If chemical or pharmaceutical products are labeled as containing a different product from that declared, even when the goods. should agree with the declaration, the highest rate of duty shall be levied, whether it be the rate chargeable on the declared goods or the rate leviable on the product indicated on the label. ART. 22. Dutiable accessories of industrial machines or apparatus imported therewith, which in the opinion of the chief of the customs are in excess of the quantity deemed necessary for setting such apparatus or machine in motion, shall pay duty separately. Accessories cover parts or pieces without which the machinery or apparatus could not properly be put in operation. ART. 23. Unenumerated parts or pieces of articles specified in the tariff shall pay the highest duty leviable upon the article itself. For instance, umbrella frames shall follow the régime of silk umbrellas. ART. 24. Unenumerated liqueurs and beverages shall be classed in the products which they most closely resemble by assimilation. As a general rule, all receptacles of wines and liqueurs, other than bottles, shall pay a surtax of 25 per cent if not specially mentioned. ART. 25. Articles unenumerated in the tariff or official repertory shall follow the régime of the article which they most closely resemble, by application of the rules in force relating to assimilations, but if composed of different materials, the entire article shall be dutiable according to the most highly taxed component material. ART. 26. Goods omitted from the tariff and which can not be assimilated in accordance with the foregoing article, shall pay 150 per cent of their value according to the consular invoice, and failing the latter, according to appraisers' valuation. ART. 27. When goods dutiable according to the preceding article Bull. No. 1-04-13 consist of raw materials similar to those of national production, they shall be chargeable with duty at the rate of 200 per cent of the amount of the invoice. Should unenumerated articles consist of materials for arts or trade, or for agricultural or industrial purposes, and not be serviceable for ordinary use, but for a special and exclusive purpose, they shall be assessed with a duty of 100 per cent of amount of the invoice. ART. 28. In assessing duty on imported goods the customs will carefully examine the component material or materials, the form and purpose for which required, the commercial or other denomination under which they are known in trade, the quality and denomination under which they are designated in the tariff according to the raw material of which they are made, their form, use, and application. ART. 29. If goods are imported in iron boxes, trunks, metal tanks or cylinders, or the like, closed with special locks, the interested party shall be required to open them for the registration and examination of their contents, failing which the goods can not be cleared. ART. 30. If chemical or pharmaceutical products are imported in containers unsuitable or intentionally rendered unsuitable with the view of rendering examination difficult whether the receptacles be opaque or closed in such a manner that the customs official is unable to determine the contents, the interested party shall be called upon to open a number of receptacles deemed necessary, otherwise no clearance can be allowed. ART. 31. Chemical salts and compounds dutiable according to their elassification under two different items of the tariff or repertory, shall pay the duties leviable on the highest taxed description. This rule shall also apply to all composite goods. ART. 32. The term pureness employed in the tariff or repertory in respect to industrial and chemical products and substances must not be taken in the strict or scientific sense of the word. It will be sufficient for the article to have organoleptic characters corresponding to the substance for the latter to be considered as pure as regards payment of duty. ART. 33. To enable persons to remove from the customs warehouses firearms of all kinds not prohibited on importation, they must produce to the chief of the customs a written authority from the Minister of War, certified by the Minister of Finance. From this formality are excepted arms which passengers are allowed by law to import with them. ART. 34. In determining the alcoholic strength of wines and liqueurs, and reducing it into degress of the official scale, the methods and instruments adopted by the customs department shall be used, and the real duty shall in all cases be carefully ascertained and shall apply to every kilogram of liquid imported. In like manner, in reducing the weights and measures of merchandise for the purpose of assessment by the legal system in force, the rules and tables established by law for the purpose must be observed. ART. 35. The duties established in the tariff for unenumerated goods are not absolute. When goods of unknown materials or forms are imported and by their quality, denomination, or other circumstances are not provided for in the tariff, the interested persons may, if they object to the classification by assimilation attributed by the customs, appeal to the ministry, who, after taking into account the samples furnished and explanation given and the opinion of the audit court (tribunal de cuentas), will determine the rate of duty to be levied, and in such case the decision so adopted shall always be added to the tariff repertory and published immediately. ART. 36. All interpretations, explanations, and assimilations which the ministry may deem fit to adopt, either of their own accord or on the motion of the court or application of the interested parties, and intended to serve as a rule in applying or construing the tariff, shall be published in the "Diario Oficial" in the form of notes or supplements to the repertory, so that they may be uniformly carried out in all custom-houses and brought to the knowledge of trade. If they only amount to simple explanatory or additional notes, they must be numbered in serial order, and expressly state the tariff numbers to which they refer. ART. 37. Save special stipulations to the contrary, the duties chargeable on goods imported through custom-houses of the Republic shall be levied per kilogram gross weight in accordance with the following tariff: Turtle shell in the rough 11 Bristles for shoemakers 12 Shells of all kinds 13 Horsehair, hog's bristles, and cow hair. 14 | Hides and skins, crude, green, or dried The monetary unit of the Nicaragua is the peso divided into 100 centavos. shillings. 0.10 .15 Free. .20 Free. 1.50 .01 4.00 3.00 .15 2.00 .05 .20 Nominal value, 4 No. Import tariff-Continued. SECTION 1.-ANIMAL MATTER-Continued. Goods. 74 75 76 に 79 80 IV. MANUFACTURES-Continued. 1.-Hides, skins, and manufactures thereof-Continued. Basils, morocco leather and chamois skins. Machine belting of leather, imported separately Of hair.. Of all kinds, imported with the machines 81 82 Gloves, breast-pads and leggings, for fencing and other athletic sports Duty per kilo. Pesos. 0.40 .50 .10 Free. .60 1.20 6.00 1.50 .50 1.00 1.00 2.50 1.00 .60 92 Cut-out parts of leather for the manufacture of boots and shoes 88 Turkish and other slippers of leather, not combined with silk or metal. With embroidered ornaments of silk or metal.. Footwear of all kinds not specified, including gaitersand leggings for men and children. 91 Coarse or heavy boots for workmen 2.00 3.00 1.50 2.00 3.00 1.20 1.00 Fans of cotton, with bone, horn, tortoise-shell, mother-of-pearl, or ivory ribs 2.00 10.00 Wearing apparel of fur.. 15.00 98 Articles of adornment or ornament and jewelry, of ivory, tortoise-shell or mother-ofpearl.... Wallets, bags, cases, etc., empty or fitted with requisites of bone, horn, wood, iron, 1.00 110 The same fitted with requisites of tortoise shell, mother-of-pearl, ivory or silvered or Portfolios, briei bags, cigar cases, card cases, tobacco pouches, and purses with or 1.50 3.00 .60 123 | Articles of all kinds, not specified, of mother-of-pearl, tortoise shell, or ivory 124 Articles of all kinds, not specified, of coral 129 Driving and riding whips, with or without handles of any material Articles of all kinds, not otherwise specified, of bone or horn Chess and other like games, of bone.. 132 The same of ivory or mother-of-pearl. 133 Toothpicks and like articles of bone, horn, or quill The same of tortoise shell or mother-of-pearl...... 136 The same of tortoise shell, mother-of-pearl, or ivory .15 1.50 1.00 1.50 1.00 1.50 3.00 1.00 2.50 2.00 5.00 .40 1.40 3.00 .50 |