281. India rubber, manufactured in any shape or into any kind of article.do... 282. Oilcloths and tarpaulin, for floors and packing purposes.... 44 ...do.... - 07 283. Oilcloths and tarpaulin, of other classes.. ..do... . 16 284. Toys and games, except those of tortoise shell, ivory, mother-of-pearl, gold, or silver.. .kilo.. 22 285. Wicks for lamps and candles. 286. Silk umbrellas and parasols . 287. Umbrellas and parasols covered with other stuffs. 288. Trimmings of silk a. 289. Trimmings of wool b. 290. Trimmings of all other kinds. 291. Oil paintings.. 292. Straw hats and bonnets. 293. Other sorts of hats and bonnets, trimmed and finished c. ...do...: .40 294. Hats, not trimmed, and bonnets... ..do.... .20 295. Hats and bonnets, of all kinds and of any material, with milliners' work 296. Elastic tissues with admixture of other materials d . On the products of the Philippine Islands when exported therefrom there shall be levied and collected an export tax as follows: Pesos. 303. Tobacco, manufactured, of all kinds and of whatever origin. ...do... 304. Tobacco, raw, grown in the provinces of Cagayan, Isabela, and New Biscay (Luzon Islands)... .100 kilos gross.. ...do.... 305. Tobacco, raw, grown in the Visayas and Mindanao islands. .10 .10 3.00 3.00 2.00 1.50 311. On cigars and cigarettes, stamp tax on all which shall be manufactured and sold or removed for consumption and sale ARTICLES FREE OF DUTY. The following articles shall pay no duty on their importation into the Philippine Islands: 312. Mineral waters. 313. Trees, shoots, and plants, also moss, in a natural or fresh state. a Trimmings which contain more than 40 per cent of silk of their total weight shall pay duty as silk trimmings. b Trimmings which contain more than 40 per cent of wool, or of wool and silk, of their total weight shall pay as woolen trimmings. c Felt hats shall be considered as trimmed when they have more work than what is indispensable to shape the crown. d All tissues covered on one or both sides with India rubber, also those with interior lining of this material, are comprised in this number. 314. Lime (oxide of calcium). 315. Copper, gold, and silver ores. 316. Samples of felt, painted paper, and tissues, when they comply with the following conditions: When they do not exceed 40 centimeters in length, measured in the warp or length of the piece, even when such samples have the entire width of the piece. The width shall be determined, for tissues, by the list, and for felts and painted paper by the narrow border which has not passed through the press. Samples not having these indications will only be admitted free of duty when they do not exceed 40 centimeters in any dimension. In order to avoid abuses the samples declared for free entry must. have cuts at every 20 centimeters of their width, so as to render them unfit for any other purpose. 317. Samples of trimmings in small pieces, of no commercial value or possible application. 318. Gold, silver, and platinum, in broken-up jewelry or table services, bars, sheets, coins, pieces, dust, and scrap. 319. Gold, silver, and platinum, in articles manufactured and stamped in the Philippine Islands. 320. Gypsum (sulphate of lime). ARTICLES FREE OF DUTY, SUBJECT TO THE FOLLOWING CONDITIONS. 321. Wearing apparel, toilet objects, and articles for personal use, bed and table linen, books, portable tools and instruments, theatrical costumes, jewels, and table services bearing evident signs of having been used, imported by travelers in their luggage in quantities proportionate to their class, profession, and position. When travelers do not bring their baggage with them the clearing of the same may be made by the conductor or persons authorized for the purpose, provided they prove to the satisfaction of the administration that the effects are destined for private use. Works of fine art acquired by the Government, academies, or other official corporations, and destined for museums, galleries, or art schools, when due proof is given as to their destination. Archæological and numismatical objects for public museums, academies, and scientific and artistic corporations, on proof of their destination.1 Specimens and collections of mineralogy, botany, and zoology, and small models for public museums, public schools, academies, and scientific and artistic corporations, on proof of their destination. If the regulations in each case are not complied with, or if the examination be not entirely satisfactory, the exemption will be annulled and the duties stipulated in the tariff will be collected. 1Reproductions shall be classified as artistic works when only one copy of each original is imported and when intended for any of the above-mentioned official corporations on condition that these reproductions are cast in gypsum or bronze. Copies imported by merchants or private persons shall not enjoy this exemption, as the free entry is only granted on proof that the copies are intended for public establish ments. H. Doc. 509- -29 ARTICLES FREE OF DUTY SUBJECT TO THE FORMALITIES DETERMINED FOR EACH CASE BY THE CUSTOMS REGULATIONS. 322. Casks, sacks, and large recipients of metal, imported with goods dutiable separately from such recipients and when they are to be exported. 323. Carriages, trained animals, portable theaters, panoramas, wax figures, and other similar objects for public entertainment, imported temporarily. 324. Furniture of persons coming to settle in the Philippine Islands, which has been in use by them. 325. Foreign articles destined to exhibitions held in the Philippine Islands. 326. Submarine telegraph cables. 327. Pumps intended for the salvage of vessels. 328. Parts of machinery, pieces of metal, and wood imported for the repair of foreign vessels which have entered ports of the Philippine Islands through stress of weather. GOODS NOT SPECIALLY CLASSED IN THE TARIFF. 329. Yarns composed of two or more textile materials shall pay the duty assessed on the material paying the higher duty. The warp of tissues is to be considered as the totality of the threads which lie in the longitudinal sense, whether they form the foundation of the same or whether they may have been added in order to form patterns or to give more body to the stuff, even though such threads may be cut or show a want of continuity. The weft shall be considcred the totality of the threads which cross the warp of the tissue and combine the same conditions of helping to form patterns or add to the body of the stuff. 330. Tissues with the warp of cotton and the weft of another vegetable material, or vice versa, shall pay in accordance with the numbers of group 3 of class 5 to which they correspond, according to their nature. Tissues which have the weft entirely made up of cotton and the warp entirely of wool or of wool and cotton, whatever the proportion of the mixture may be, shall be considered as woolen tissues mixed with cotton. Tissues composed of two materials shall be taxed as follows: (a) Tissues composed of vegetable fibers and those of wool or hair, the weft or warp of which is mixed with silk or floss-silk threads, shall not be considered as tissues mixed with silk when the weight of this material does not exceed 5 per cent of the total weight of the tissue. () Tissues the warp or weft of which is composed of threads of vegetable fibers and silk, or of threads of wool, hair, and silk, shall be taxed as tissues of vegetable fibers or of wool or of hair when the weight of the silk on both sides of the stuff does not exceed 5 per cent of the total weight of the tissue. If the silk threads surpass 5 per cent but do not exceed 10 per cent the tissues shall be taxed as silk tissues mixed, according to numbers 174 to 176 of the tariff; if they exceed 10 per cent they shall be taxed according to numbers 169 to 173, according to the class and nature of the tissue. (c) Tissues the warp of which is composed of silk and the weft of cotton or other vegetable fibers mixed with silk, and those of which the warp is of silk and the weft of wool or hair mixed with silk, shall always be classed as pure silk tissues, and the numbers relating to such tissues shall be applied according to their class and nature, whatever be the proportion of silk in the weft. The same rule shall be observed when the weft is entirely composed of silk and the warp of mixed materials. Tissues composed of threads of three different materials shall pay as follows: Warp or weft. Cotton threads Weft or warp. Flax or hemp threads and those of other Threads of vegetable fibers.. Threads of vegetable fibers and those of Will be considered as Tissues of flax or hemp. Tissues of vegetable fibers mixed with wool. Tissues of vegetable fibers mixed with silk. Do. Tissues of vegetable fibers Tissues of wool mixed with Tissues of vegetable fibers mixed with silk. Tissues of silk mixed with wool. Tissues of hemp or flax. Tissues of wool mixed with silk. Do. Tissues of silk. Tissues of floss silk. Tissues of silk mixed with wool. When the highest taxed thread, whether weft or warp, entering in tissues composed of three or more different materials does not exceed by 10 per cent the total weight of the tissue, such thread shall not be considered in the payment of duties, and the duty on tissues mixed with other materials shall be applied. 331. Tulles shall pay the duty on the material forming the ground, and should this be mixed, the duty of the predominant material. 332. Shawls with fringes shall pay, including the weight of fringes, according to the class of the tissue of which they are made. Tissues embroidered by hand or machine, not in a loom, and those mixed with fine or imitation metals, whether embroidered or not, shall pay the duty corresponding to their class, with a surtax of 50 per cent. 333. Ready-made clothing, including body linen, whether completely finished or only stitched or seamed, and knitted tissues, festooned, shall pay on their total weight the duties fixed for the material of which they may be composed in their exterior part, with a surtax of 50 per cent. 334. Articles of clothing made of knitted tissues are exempt from the above-mentioned additional duty and will pay duty according to the respective tariff number without any increase, on condition, however, that they have not been cut from the piece and have not passed through the hands of tailors or milliners. In the latter case they will be sub ject to the additional duty levied on ready-made clothing and linen articles. 335. Wreckage of foreign vessels lost on the coasts of the Philippine Islands shall pay 8 per cent ad valorem on their selling price at public auction. This sale shall be effected conformably to the formalities prescribed by the ordinances. 336. Floating docks, whatever their power, size, or construction, shall pay a duty of 6,250 pesos. 337. The duty on articles composed of two or more materials shall be levied according to the following rules: (a) In cases not provided for in the tariff, and when the value of the article is determined by the exterior material the classification shall be made according to the corresponding number of this material. (b) Articles which, by their nature and application, are composed of two different materials (for instance, tools of iron) shall be taxed according to the material predominating in weight. (c) When the mixture of different materials has been made in order to evade the payment of the duties on any article, as, for instance, a mixture of flour and bran, of earth and a soluble chemical product, the duty of the material paying the highest duty shall be levied. PACKAGES AND RECIPIENTS. 338. By exterior package is understood that which is visible when the package is unopened. All the others contained therein are considered to be interior packages. The following articles shall pay on the gross weight when they are contained in a single package: Oils and greases; meat, fish, and intestines when imported in brine; scales and machinery; chemical products and drugs; also all other articles enumerated in Nos. 27, 29, 32, 37, 77, 86, 87, 183, 189, 192, 202, 210, and 212, tariff schedules. 339. Should any of the articles mentioned in the preceding paragraph be imported in two or more packages, or in packets contained in the exterior package, only the weight of the interior packages or packets shall be included in the weight of the goods. All other goods, including buttons and haberdashery, packed in pasteboard boxes, shall pay duty on paper wrappings, ribbons, packets, or interior packages, provided always that they are not fancy boxes, etc., assessed separately. 340. Boxes and cases in general, paper wrappings or cardboard for shirt fronts, and paper used for wrapping up shawls of Chinese silk, the exterior covering as well as the paper placed between the folds, and the fine gold foil, shall be taxed separately under their proper class. 341. Percussion caps for firearms, hooks and eyes, pins, eyelet holes of metal, detached buttons, steel pens, games and toys, instruments of science and art and other similar objects shall pay with the weight of the interior cases or boxes containing them and in which they are generally retailed. 342. Vessels containing alkaloids and their salts, brandy, liqueurs, beer, cider, and wines shall be assessed separately, according to their respective materials. 343. The rollers, boards, and pieces of cardboard around which |