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233. Harmoniums and organs

.p.c., a.v. 40

234. Harps, violins, violoncellos; guitars, and mandolins with incrustations; flutes, and fifes of the ring system; metal instruments of 6 pistons or more; detached parts for wind instruments of wood or copper

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237. Clocks with weights, and alarm clocks

238. Works for wall or table clocks, finished, with or without cases*

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Group 2.-Apparatus and Machines.

239. Weighing machines.

240. Machinery and apparatus for making sugar and brandyt

241. Agricultural machinery and apparatust§

242. Steam motors, stationary

243. Marine engines; steam pumps ; hydraulic, petroleum, gas, and hot or compressed

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246. Turntables, trucks, and carts for trans-shipment, hydraulic cranes and columns.. 247. Machines of copper and its alloys; detached parts of the same metals || .

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Finished or spare parts of steel are comprised in No. 49. The same parts of other metals or alloys shall be dutiable according to the component material.

Cases, stands, bell jars, and other accessories shall be dutiable as manufactured articles according to their class.

Clockworks for wall or table clocks, unfinished, shall be taxed according to No. 67. Unfinished pieces are those which are only roughly filed, with no escapements, the wheels of which are not adjusted and the last wheel not crenated.

When clockworks are imported within cases, on stands, &c., and the importer does not wish to separate them for examination, the works and the dial will be reckoned as weighing 1 kilogramme, and the rest shall be dutiable conformably to the preceding paragraph.

†This number includes

1. The following articles, whoever be the importer

Weighing machines (platforms) for weighing sugar cane; complete machines of all kinds for crushing sugar cane; steam crushers; complete apparatus for diffusion; purifying apparatus ; clarifying apparatus; reservoirs for syrup or molasses; filters and filtering apparatus; apparatus called trenes jamaiquinos," complete furnaces for making animal black; steam desiccators; centrifugal machines: vessels called "bombonas," cachimbas" (kind of kettle to transfer cane syrup from one vessel into another), skimmers, distributors and sugar moulds; copper apparatus or vessels ("tachos ") acting in vacuum, also their machines, pipes, and cocks, of copper iron; polarimeters.

2. The following articles, when imported directly by planters, on proof of the installation thereof in their establishments

Steam ploughs; stills; donkey engines, with or without pumps; gasometers for lighting the works; material for portable railways; carts for the conveyance of cane and the output of the works.

For the application of duty it should be observed

(a) That the machine must be complete. Complete machines include tubes (fluses), belting, &c., which form an integral part of such machines, but no spare parts.

(b) That spare parts are dutiable according to No. 247 when of copper, and to No. 251 in all other cases.

(c) Tha. to be considered as complete, machines must be imported in one sole shipment. Machines imported in two or more shipments shall be liable to the duties stipulated in Nos. 247 and 251, except in the case when a previous and special authorisation has been granted by the collector at the chief port.

The machines and apparatus mentioned in this number are those employed by farmers and agriculturists for preparing the ground and gathering the crops, also those employed in order to clean the crops and improve them without essentially changing their nature.

I Machines and separate pieces of the same, of copper and its alloys, with part of other materials, shall also be taxed under this heading, provided the above metals predominate in weight.

248. Dynamo-electric machines

(a) Exceeding 50 kilogs. in weight..

(b) Weighing 50 kilogs. or less; inductors and detached parts

249. Sewing machines and detached parts thereof

250. Velocipedes..

251. Machines and apparatus, other, or of materials not specially mentioned, also deached parts of all kinds other than of copper or its alloys

Group 3.-Carriages.

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NOTE.-Carriages and other vehicles (except those for the conveyance of goods) imported in the rough or prepared for upholstering or painting, shall pay the duties corresponding to their class, with a rebate of 40 per cent., provided that the stipulated conditions be complied with. 252. Coaches and berlins, new, used, or repaired

(a) With four seats, and calashes with two " tableros"

.p.c., a.v. 40

40

(b) With two seats, with or without folding seat; omnibuses with more than 15 seats; diligences

(c) Four or two wheeled, without "tableros," with or without hood irrespective
of the number of seats; omnibuses up to 15 seats; carriages not specially
mentioned

253. Railway carriages of all kinds for passengers, and finished wooden parts for same
254. Vans, trucks, and cars of all kinds; miners' trolleys, and finished wooden parts
for same
255. Tramway carriages of all kinds, and finished wooden parts for the same
256. Wagons, carts, and hand carts

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Group 4.-Vessels.

NOTE I. The duties on ships include likewise those levied on anchors, kedges cables and chains, barometers, chronometers, binnacles, compasses (loose and fixed), speaking trempets, te escopes, casks, cordage, sails and masts, necessary for the manoeuvres and safety of vessels, with due regard to their class. All other articles shall be liable to the duties leviable thereon. NOTE II-Duties on steam vessels shall be levied on the total number of tons which may result from the official measurement, and no separate duty shall be levied on machinery which shall be considered an integral part of the vessel.

The certificate of tonnage shall temporarily serve as a basis for levying duty on vessels entering from abroad. The interested parties must present to the Customs authorities a certificate of measurement approved by the inspector; but it is understood that the Customs authorities will not consider the clearance and payment of the duties as finally settled until this formality has been complied with and noted.

National ships lengthened in foreign dockyards, must, on their return, pay duty on the additional tonnage.

Vessels refitted with engines abroad shall pay a fiscal duty of $6 per horse-power, when it is impossible to ascertain the weight of the new machinery.

Boilers and accessories thereof, funnels, tubes, &., changed abroad, shall be liable to a fiscal duty of $3 per each square metre of heating surface.

Vessels undergoing other repairs in foreign ports, shall, on their return, pay duty on the material employed for the purpose.

2564. Salvage from wrecked vessels is primâ facie dutiable on appraised value according to its material.f

* It will be necessary to prove to what manufacture or to what industry spare woollen hose and filters are destined in order to be assessed according to this number.

For the definition of parts of machinery the following rules must be observed:

1. A separate piece of a machine is understood to be any object which is not expressly spec. fied by name under some heading of the tariff, and which by its shape and by the manner in which it is presented for clearance in the Custom House, though not completely finished, may be considered as exclusively destined to a machine and can have no other application. If it be imported completely finished, it must pay under one of the headings of the tariff referring to machinery.

2. Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire and other articles expressly taxed in the tariff must pay duty accordingly, though they be destined to machinery.

3. Tools, instruments, and utensils employed in the arts, agriculture, and industry can not be considered as parts of machinery for the application of duty, and must pay according to the materials of which composed.

†The tackle, apparel, furniture, &c., of a vessel wrecked at sea, and the cargo of a vessel wrecked on the coast of Cuba and abandoned for two years, are exempt from duty. Underwriters may be recognised as owners for the purposes of entry.

CLASS XII. ALIMENTARY SUBSTANCES.

Group 1.-Meat and Fish, Butter and Greases.

257. Poultry, live or dead, and small game, N.W.

258. Meat in brine, N.

(a) Beef, brine or salt, N.W.

(b) Pork, do.

259. Lard, N.W.

260. Tallow, N.W.

261. Bacon, N.W.

262. Ham, N.W.

263. Jerked beef ("tasajo "), N.W.

264. Meat of all other kinds

(a) Beef, canned, N.W.

(b) Beef, fresh, N.W.

(c) Mutton, fresh, N.W.

(d) Fork, fresh, N.W.

265. Butter and oleomargarine, N.W. 266. Cheese, N.W.

267. Condensed milk

268. Salt cod and stock fish, G.W.

269. Herring, pickled, smoked, salted, or marinated, N.W. 270. Mackerel, pickled, smoked, salted, or marina'ed, N.W. 271. Salmon, canned, smoked, salted, or marinated, N.W. 272. Oysters of all kinds, and shellfish, dried or fresh, G.W.. 273. Eggs (taken out of Group 7)

274. Rice, husked or not

275. Wheat, N.W.

Group 2.-Cereals.

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276. Cereals

(a) Corn, N.W.

(b) Rve, N.W..

(c) Barley, N.W (d) Oats, N.W.

277. Flour

(a) Of wheat. (b) of rice

(c) Of corn, N.W.

(d) Of oats, N.W.

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.p.c., a.v. 25

Group 5.-Preserves

NOTE I-All preserves are dutiable with the weight of immediate receptacles.

291. Fish or shellfish, preserved in oil or otherwise, in tins
292. Vegetables and pulse, pickled or preserved in any manner

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To ascertain whether products presented for clearance should be considered as four or semolina, a sample must be passed through a sieve No. 80, composed of silk tissue, presen ing 80 holes to the square inch or square of 27 millimetres. Should the product pass through the sieve. it shall be dutiable as flour; in ontrary cases as semolina.

293. Fruits, preserved-

(a) In brandy..

(b) Other...

p.c.,a.v 25

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294. Alimentary preserves not specially mentioned pork butchers' wares, truffles, sauces, and mustard

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304. Do, Chinese ("canelon"), cloves, pepper, and nutmegs 305. Vanilla

306. Tea

307. Coffee, in the bean or ground; chicory roots and chicory

308. Cocoa of all kinds, in the bean, ground, or in paste; cocoa butter...

309. Chocolate and sweetmeats of all kinds; including the immediate packages 310. Eggs. (See last item, Group 1.)

311. Pastes and feculæ for soups and other alimentary purposes

312. Biscuits

(a) Ordinary.

(b) Fine, of all kinds, including the immediate package

314. Honey

315. Molasses..

316. Sugar, raw

317. Do., refined

318. Saccharine...

.pc., a.v. 25

25

25

25

25

.100 kilogs. 12'15

..p.c, a.v.

20 25

25

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319 Fans

CLASS XIII-MISCELLANEOUS GOODS.

320. Trinkets and ornaments of all kinds, except those of gold and silver, N.W 321. Amber, jet, tortoise-shell, coral, ivory, and mother-o'-pearl

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(a) With mountings of bamboo, reeds, or other wood

(b) Do. horn, bone, composition, or metal (other than gold or silver, N.W.)
(b) Do. tortoise-shell, ivory, or mother-o'-pearl; also fans of kid skin, silk tissue,
or feathers, N,W..

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322. Horn, whalebone, celluloid, meerschaum, and bone; also compositions imitating

323. Walking-sticks and sticks for umbrellas and parasols

0.60 1.20

hundred 4.00

..kilog. 20 5:00

.100 kilogs. 30°00

335. Hair, human, manufactured into articles of all kinds or any shape, N.W.
326. Cartridges, with or without projectiles or bullets, for unprohibited firearms; also
primers and caps for such arms

Sword-sticks shall, for the swords, be liable to the duties leviable on foil blades, and in addition the duty on walking-sticks shall be collected.

327. Tarpaulins coated with sand, for vans; felts and tows, tarred or coated with pitch, G W..

328. Oilcloths

(a) For floors and packing purposes

(b) Other...

......100 kilogs. 28

Pads and brief cases of oilcloth shall be liable to a surtax of 40 per cent. 329. Cases

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(a) Of fine wood or leather, lined with silk; other similar cases, N.W. (b) Of common wood, cardboard, osier, and the like, N.W. 330. Artificial flowers of tissue, also pistils, buds, leaves, and seeds, of any kind of material, for the manufacture of flowers, N.W..

331. Matches of wax, wood, or cardboard, including the immediate packages, N.W.. 332. Cacutchouc and gutta-percha manufactured in any shape or into any kind of article not specially mentioned

333. Games and toys, other than those of tortoiseshell, ivory, mother-of-pearl, gold or silver

334. Umbrellas and parasols

(a) Covered with silk*

(b) Other

335. Oil paintings

336. Hats of straw and the like

337. Hats of "yarey," leghorn or Indian straw, rice straw or esparto, and imitations-

(a) Shaped or not, but without lining, ribbons, borders, or trimmings..

(b) Finished, or with either of these accessories

338. Hats known as "jipijana," having

(a) Up to 4 straws, inclusive..

(b) Of from 4 to 6 straws, inclusive

(c) More than 6 straws

339. Hats of woollen felt

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.p.c., a.v. dozen 10

their

.dozen 1'40

(a) Shaped or not, but without ribbons, borders, or lining, and shapes for the manufacture of these hats

(b) Finished, with ribbons, borders, or lining, or with either of these accessories.. 340. Hats of felt or hair, carded or not, and those of silk, velvet, cloth, cashmere, satin, or plush

(a) Shaped or not, but without ribbons, borders, or lining, and shapes for the manufacture of these hats

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..each 40 .dozen '40

(b) Finished, with ribbons, borders, or lining, or with either of these accessories.. 341. Hats for ladies or children, with whatever kind of trimmings or accessories 342. Caps of all kinds.

343. Waterproof and caoutchouc stuffs

(a) On cotton tissue..

(5) On woollen or silk tissue

344. Tobacco

CLASS XIV.-TOBACCO.

(a) In cakes, so-called "breva"

(b) In powder or snuff or otherwise manufactured

..kilog. 25

"3 *50

100 kilogs. 10'50 ..per lb. 12

(c) Leaf tobacco, stemmed or unstemmed, whether wrapped or filler (d) Cigars, cigarettes, cheroots of all kinds, $4.50 per lb. and 25 p.c. a.v. Paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed on cigars,

345. On all other goods, wares, merchandise, and effects, not otherwise enumerated or provided for, except crude materials

345a. On crude materials, not otherwise enumerated

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The undermentioned articles may be imported into Cuba exempt from the duties stipulated in the tariffs on compliance with the prescribed conditions and the formalities established for every case in the Customs ordinances.

346. Manures, natural.

347. Trees, plants and moss, in natural or fresh state

348. National products returning from foreign exhibitions, on presentation of the bill of lading or certificate proving their exportation from the island and of satisfactory evidence attesting that such products have been presented and have been shipped to their point of departure.

Umbrellas and parasols shall always be dutiable according to the tissues with which covered and not the tissues with which lined.

All articles coated with caoutchouc on one or both surfaces, as well as those with an interior lining of ca sutchouc, are included in this number.

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