Paragraph, act of 1930 Schedule 14.-Papers and Books-Continued Classification Pictures, etc.-Continued. ceeding 10 square inches Embossed or die-cut, not ex- Printed in less than 8 colors Printed in 8 or more colors Printed in whole or in part in Transparencies, 24 printed litho graphically or otherwise: In not more than 5 printings 40 per cent.. ed as 2 printings). In more than 5 printings 50 per cent.. ed as 2 printings). 25 cents per lb. 25. 15 cents per lb. 25 cents per lb. 25. 15 cents per lb.25 Fashion magazines or periodicals, 8 cents per lb...... 8 cents per lb... 6 cents per lb. printed in whole or in part by lithographic process, or dec- Decalcomanias In ceramic colors, weighing per by 30 inches Not over 100 pounds.. Over 100 pounds................. All other, except toy, if not Not exceeding 121000 inch in Exceeding 121000 and not ex- Less than 35 square inches ness. No corresponding classification. "No extra duty for embossing or die-cutting. (Acts of 1922 and 1930.) 5 cents per lb. 7 cents per lb. (). 5 cents per lb. New classification in act of 1930: "Provided, That all invoices shall state the number of separate printings actually employed in the production of the transparency. 25 Under acts of 1913 and 1922 transparencies were classifiable as lithographically printed articles, n. s. p.f., not exceeding 1000 inch in thickness. 26 Provided, That in the case of articles herein before specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest material found in the article, but for the purposes of this paragraph the thickness of lithographs mounted or pasted upon paper, cardboard, or other material shall be the combined thickness of the lithograph and the foundation upon which it is mounted or pasted (acts of 1913, 1922, and 1930). The cutting size shall be the area which is the product of the greatest dimensions of length and breadth of the article, and if the article is made up of more than one piece, the cutting size shall be the combined cutting sizes of all of the lithographically printed parts in the article (acts of 1922 and 1930). 27 81000 in acts of 1913 and 1922. 1407 (a) Correspondence cards, writing, over per ream. ing, letter, and note paper, in If ruled, bordered, embossed, 40 per cent.. 5 per cent addi- 6 No corresponding classification. 28 "Of the kinds made on a Fourdrinier machine" added in act of 1922, and "or a multicylinder'' added in act of 1930. 297 pounds in act of 1922. No weight specified in act of 1913. 30"Whether in the pulp or otherwise" added in the act of 1930. 31 The term "papeteries" as used in this paragraph means writing, letter, or note paper, or correspondence cards, together with the envelopes, packed or assembled into boxes, portfolios, folders, or other containers, in which such articles are sold as a unit to the ultimate consumer, including such containers. (Act of 1930.) Provided, That paper envelopes 32 "Filled or unfilled, whether the contents are dutiable or free, which contain merchandise subject to an ad valorem rate of duty or a duty based in whole or in part upon the value thereof shall be dutiable at the rate applicable to their contents but not less than the rates provided for herein." (Act of 1930.) 33 Paper envelopes, folded er flat, n. s. p. f. 34 Par. 324 in act of 1913; par. 1305 in act of 1922. 33 Paper n. s. p. í. known as cover paper, plain, 25 per cent...... 25 per cent. 15 per cent. 7 cents per lb. 30 per cent... 1410 Blank books, slate books, draw- 25 per cent...--- cards, place cards, and all other 15 per cent.. If of bona fide foreign authorship. 35 Paper n. s. p. f. 36 Paper hangings with paper back or composed wholly or in chief value of paper. 27 Manufactures of leather, or of which leather is the component material of chief value, n. s. p. f. 38"Whether or not lithographed," in act 1913. 29 "Lithographically printed in whole or in part" in act of 1913. 10" With more reading matter than letters, numerals, or descriptive words," added by act of 1922, and changed to Reading matter other than" by act of 1930. 41 Greeting cards and all other social and gift cards, including those in the form of folders and booklets, wholly or partly manufactured. (Act of 1922.) 42 Various rates as lithographically printed articles, n. s. p. f., of different thicknesses. See paragraph 1406. 42 Manufactures of paper or of which paper is the component material of chief value, n. s. p. f. Provided, That exported books of domestic manufacture, when returned to the United States after having been advanced in value or improved in condition by any process of manufacture or other means, shall, under rules and regulations prescribed by the Secretary of the Treasury, be dutiable only on the cost of materials added and labor performed in a foreign country. 45 Textbooks used in schools and other educational institutions, free in act of 1913. paper is the component material board, including cardboard and 15 cents per lb. and $2 per 1,000... 15 cents per lb. and 20 cents per lb. $2 per 1,000. 30 per cent... 30 per cent... 30 per cent.. 10 cents per pack 30 per cent.. and 20 per cent. 25 per cent. 25 per cent.42- 25 per cent.40 35 per cent.... 35 per cent.... 25 per cent. Papers and paper board and pulp- 30 per cent. leatherboard or compress leather, embossed, cut, die-cut, or Paper board and pulpboard, includ- 30 per cent. Pressboards and press paper... Wall pockets, composed wholly or Tubes wholly or in chief value of If parallel.. If tapered... See footnote on p. 132. 48 Manufactures of paper or of which paper is the component material of chief value, n. s. p. f. 46 Manufactures of paper or papier-mâché, or of which paper or papier-mâché is the component material of chief value, n. s. p. f. 47 In act of 1913 covered by "papers or cardboard, cut, die-cut, etc.," and "manufactures of paper, or of which paper is the component material of chief value, n. s. p. f." Leather board or compressed leather free. 48 Laminated, glazed, coated, lined, printed, decorated, or ornamented in any manner (act of 1922). 1501(d) All other manufactures of which asbestos is the component material of chief value. 1502 Boxing gloves, baseballs, footballs, Ice and roller skates, and parts 34 cent per lb. 25 per cent ". 10 per cent.❜ 1 cent per lb. 25 per cent 10 per cent. 20 per cent.. (°). 35 per cent. 35 per cent. 60 per cent. 60 per cent 10. 50 per cent. Beads of ivory? Fabrics and articles 10 not ornament- Hollow or filled imitation pearl 60 per cent. of whatever material composed." 1 Yarn and woven fabrics composed wholly or in chief value of asbestos. All other manufactures composed wholly or in chief value of asbestos. Manufactures of * * or of which these substances or any of them is the component material of chief value, not specially provided for. "Designed for use in physical exercise or in any indoor or outdoor game or sport," in act of 1922. "Golf tees" added in act of 1930. Dutiable according to component material of chief value. "Provided, That the rates on spangles and beads provided in this paragraph shall be applicable whether such spangles and beads are strung or loose, mounted or unmounted" added by act of 1930. "Including bugles" added by act of 1922. "Beads not threaded or strung, or strung loosely on thread for facility in transportation only" in act of 1913 but not in act of 1922 or 1930. 10 Provided further, That no article composed wholly or in chief value of any of the foregoing beads or spangles shall be subject to duty at a less rate than is imposed in any paragraph of this Act upon such articles without such beads or spangles. (Acts of 1922 and 1930.) 11"Beads in chief value of synthetic resin" added in act of 1930. New classification made in act of 1930. 120352-3010 |