The measure is the interior measurement. or figures pay a surtax of 25 p.c. Reis. p.c. a.v. Musical boxes with bells, drums, 938. Pegs of iron for pianos, harps, and other instruments [net]..........kilog. 1,600 939. Musical bells (chimes), metal 33 3,000 8,000 941. Cavaquinhos (a small instrument with one string) and machetes (a small guitar).. ...each 4,000 942. Keys of steel or iron for pianos and other instruments [net] 943. Clarionets and hautboys, with up to 13 keys of common metal, of boxwood ........ Do do of ebony or any other fine wood Do not otherwise mentioned ...... 1,600 each 12,000 20,000 944. Strings of steel, in rolls, for pianos [cases or boxes of cardboard, wood, zinc, tin, and similar wrappers, gross] ...kilog. 2,000 Do of steel, white or yellow metal, on bobbins, for violins, guitars, and similar instruments ..[same tare]..kilog. 3,000 Do of silk, straw, gut, &c. Do covered with purl, for double basses and similar instruments [same tare] 12,000 ..kilog. 8,000 945. Cornets, reed, for signalling, of horn, with or without metal fittings ..each Do metal .... 947. Zithers 948. Tuning forks of steel Do of bone, metal, and the like, wind 949. Standards, studs, pegs, bridges and other accessories for wooden instruments 950. Bassoons 951. Flutes and flageolets, with one key of common metal, of boxwood Do do of ebony or other fine wood.. Do with from two to six keys of common metal, of boxwood...... Do do of metal Do with more than six and up to eight keys of common metal, of ebony or other wood... Do do of metal ...each 12,000 15,000 " Do of the Boehm system, of ebony or other wood Do do of metal, silvered or not..... Do with more than eight keys, of ebony or other wood.................................. " Do do of metal .... Do do of silver 40,000 100,000 952. Small flutes, with one key of common metal, of boxwood Do with from two to six keys of common metal, of boxwood Do do of ebony or other fine wood Do with more than six and up to eight keys of common metal, of ebony or other wood...... Do with more than eight keys, of ebony or other wood 5,000 each 8,000 10,000 10,000 12,000 20,000 30,000 Do with nut, com leque ou chave.. Do do of silver 953. Bagpipes 954. Guitars, plain with wooden keys............................ 60,000 955. Harmonicas, harmoniflutes, and harmoniums, portable or hand, accordions and concertinas [tare as 643] ....kilog. 2,000 Do do with keyboards which may be played on the knee, with or without registers, having up to 24 octaves Do do do more than 24 octaves....... Do piano shape, small, 3oc., with or without reg., Rs. 2 reg. Rs. 30,000, 50 p.c.; 3 reg. Rs. 35,000, 50 p.c.; 4 reg. Rs more than 4 reg. 50 Do do small, having up to 4 oc., with or without reg., Rs.30000, 50 p.c.; 2 reg. Rs. 35,000, 50 p.c.; 3 reg Rs. 40,000, 50 p.c.; 4 reg. R$45.000, 50 p.c.; more than 4 reg. Reis. Harmonicas, &c., large, having more than 4 oc., without reg. Rs. 40,000, 50 p.c.a. v. 50 Knee harmoniums, joelheiras, shall be liable to a surtax of 10 p.c., and those with crank mechanism to a surtax of 25 p.c. 956. Harps with single motion Do with double motion 957. Metal instruments, helicons Do Ophicleides Do Cornets-à-piston ......... Do Saxophones Do all other not mentioned, and their accessories [net].. 958. Mechanisms for pianos, complete, fitted together or not Do detached parts [net] Do keyboards, plain.... Do keyboards, with mechanism 959. Metronomes (Maetzel's and the like) 960. Music, on rolls of wood, for mechanical pianos.... Do on cardboard, for pianistas Do on cardboard or zinc sheets, for barrel organs....... ...kilog. 12,000 50 50 Do on round plates of copper or other metal for musical boxes 961. Reeds, for clarionets and similar instruments..... Do for bassoons and similar instruments 962. Drums, plain hooped or not with metal Pianos up to 2 metres in length are considered as square or semi-grand. The foregoing duties include those of the following articles when imported together with pianos: one pair of candlesticks, one tuning key, one tuning fork, one corista, one coverlet and 1 kilogramme of strings. Piano stools shall be dutiable separately. 967. Cymbals for musical bands 968. Violins, violas and other similar instruments, with or without bows..each 10,000 969. Violoncellos, small-with or without bows .....pair 16,000 50 50 970. Organs, reed, up to 30 centimetres in length Do large, double-basses, with or without bows 59 25.000 40,000 Do do Do do more than 30 and up to 35 centimetres in length.. 50 50 4,000 50 35 45 Do do 45 60 70 8,000 50 70 centimetres in length.. Do String, less than 35 centimetres in height Do do more than 35 cm. in height and up to 70 cm. in length 16,000 50 100 centimetres in length. Do do with key boards Do pipe, wood or metal, up to 50 pipes, Rs. 25,000, 50 p.c.; up to 60 do, Rs. 35,000, 50 p.c.; up to 70 do, Rs. 50,000, 50 p.c.; up to 80 do, Rs. 70,000, 50 p.c.; up to 90 do, Rs. 100,000, 50 p.c.; up to 100 do, Rs. 140,000, 50 p.c.; more than 100... 80,000 Organs with not more than 35 pipes shall be dutiable as reed organs. The duties on organs include those on the cylinders belonging thereto. All organs without cylinders may be imported with 12 pieces of music; music imported in excess shall be dutiable separately. The length of organs shall be measured on the exterior, and the number of pipes shall include those of the bottom. Organs with either drums, triangles, bells, or movable or stationary figures, pay a surtax of 30 p.c.; those which bave, at the same time, drums, triangles, bells and figures, shall be liable to a surtax of 60 p.c. 971. Drums, side, of all kinds, with or without belts ....each 10,000 50 972. Sounding boards, side pieces and other parts of violas, violins and other 50 976. Alto violins 977. French guitars 978. Bass drums with or without belts 979. Musical instruments and accessories not otherwise mentioned.. Cases, boxes or coverings with which the instruments are imported, shall not be subject to duty, provided they belong to the instruments and be of common wood, cloth, leather or morocco; those which are of a superior quality, or even common, but for reserve, pay duty separately. Keys and ornaments of white or nickelled metal are not taken into consideration for the classification of the instruments. Should the articles enumerated in this class be inlaid or fitted with ivory, mother-of-pearl, tortoiseshell, gold, silver or platinum, and when not mentioned in that state, they shall be liable to a surtax of 30 p.c. CLASS XXXIV. Machines, Apparatus, Tools and Miscellaneous Utensils. 980. Sharpeners, for knives, with handles of bone, buffalo and other horn or wood... Do do with four surfaces Do do with handles of ivory, mother-of-pearl or tortoiseshell ..doz. 6,000 50 Do not otherwise mentioned The above duties do not include those on the razors imported together with the strops; these are dutiable separately, according to quality. 50 981. Stills, athanors, stoves, retorts, large and small boilers, and all other similar Do small, for chemical and pharmaceutical laboratories [barrels or cases, 5 p.c.] Basins, boilers and stills shall be considered as small when their capacity does not exceed 50 litres. 983. Apparatus, lifting and transmission, including axes, sets of blocks, sockets, bolts, rings, collars, bracket hangers and columns prepared for affixing the bracket hangers ...kilog. ... [same tare].. 984. Scales, with suspended plates, plain or common, entirely of iron, or with 888 50 50 Do do Do weighing machines of wood, with or without iron frames and steelyards or Roman scales, pay one-half the duties levied on weighing machines of iron. Do counter scales of all kinds, with stand or pedestal of every description, up to 40 centimetres in length Do do more than 40 and up to 60 centimetres in length.. Do do 27,000 50 Do do chemical, and of any other description Do Assay balances, common, suspension or pedestal, ordinary, with or without cases Do do hydrostatic, for physical uses 50 Do do automatic, for weighing coffee, cereals, &c... 50 Do Spring scales, with tubes, suspension, with or without plates ..kilog. 2,800 15 50 1,200 50 50 Weights intended for common or horizontal scales shall be dutiable separately according to the component material; weights imported with the assay and chemical balances to which they belong, as well as the boxes containing them, are included in the duties and weight of such balances. Common counter scales, with iron bar and plates of copper or its alloys, shall pay the separate duty leviable on each. The length of horizontal or counter scales is the maximum length of the stand. 985. Apparatus, baterias, steam, for chemical and pharmaceutical laboratories, Reis. Do for smiths, coopers, tinsmiths and the like ......[same tare].. 987. Pumps, common, of cast iron... Do do of iron and brass Do do of brass or bronze p.c. a.v. 15 .....kilog. 700 50 200 50 Do of stoneware or porcelain [same tare].. Do do of brass or bronze.. 15 The above are considered as pumps of iron and brass, those of which the body of the pump or simply the suction valve box is of brass. Pumps of brass or bronze, those of which both the body of the pump and the suction valve box are of brass. The handles and levers, pullias, pay duty separately, as common manufactures not specially mentioned, unless they form part of a steam pump. Wheels on which steam and fire pumps are mounted, being considered as integral parts of pumps, shall not be dutiable separately. Tubes of iron or steel, bent or straight, and basins, rales, accompanying centrifugal pumps, shall be considered as integral parts of such pumps, More than to metres of tubes cannot, however, be imported with these pumps, and the excess shall be liable to the duty leviable thereon. 990. Crucibles of clay or graphite [barrels, 20 p.c.; cases, 10 p.c.; boxes of cardboard and similar wrappers, gross]... 991. Tool chests for carpenters and the like [gross] 992. Combing cards, hand of every kind .pair Do machine, in pieces or bands. 15 993. Handcarts and wheelbarrows, wooden, for earthwork.. Do do for shops 6,000 Do iron, plain, painted, or galvanised, for earthwork, coal, or any other use 994. Compasses, plain or common, of brass, or iron and brass ..each 7,500 ......doz. 3,000 Do of iron or steel [barrels or cases, 5 p.c.; cases or boxes of cardboard and similar wrappers, bales, or sacks, gross] Do of greased leather for attaching hammers to looms.. Belts imported with machines shall be liable to the duties leviable thereon. 997. Grapnels or hooks, with or without handles 200 15 ..doz. 13,600 998. Diamonds, set or not, for glaziers.. ..each 2,500 50 20 50 50 30 30 50 25 999. Fire extinguishers, portable... 15,000 30 The duty on extinguishers shall include that leviable on the six receptacles of glass or tin containing the chemical preparation for each charge. 1000. Tools, common-picks, hammers for masons, pickaxes, mallets or ham brass [tare as 701].... mers for blacksmiths, stonecutters, &c.,shovels of all kinds, with or without handles, and all other common tools for stonecutters, quarrymen, miners, and similar trades; spades, large and small rakes, forks, weeding-hooks and pronged hoes, scythes and sickles, and similar inplements for cutting grass or cane; axes, hatchets, and rock-drills [barrels or cases, 10 p.c.] ..kilog. Tubes imported with rock drills shall be dutiable separately; this shall also be the case with tripods (tripecas), blocks (guinchos), and pulleys used for suspending said drills. 1001. Irons for crimping and curling, forms for wafers, pastilles, &c., of iron or 150 15 Do Flat, of iron or steel Do do of copper or brass ..[same tare].. 1002. Bellows, small, or hand, up to 15 centimetres in width.. Do do more than 15 and up to 30 centimetres in width 50 6,000 50 Do do Do do Do large, or forge, up to 50 centimetres in width Do do more than 50 and up to 80 centimetres in width 80 Do mechanical, hand or steam .. 50 100 50 50 50 30 of cardboard and similar wrappers, gross] Reis. The width is the maximum width of the belly between the two lateral wings, these, however, not included. Counterweights imported with large forge bellows shall be dutiable separately as plain articles of cast iron not specially mentioned. 1003. Forges, portable, large or small, for smiths 1004. Moulds, strainers, and crystallisers for purifying or refining sugar 1005. Cranes, steam, electric, hydraulic, and portable cranes, for warehouses Do other, of all kinds ..kilog. Do differential muffles and blocks, Weston's and the like [net] ....kilog. 1006. Agricultural implements 1007. Fruit presses (crushing machines) [barrels or cases, 15 p.c.; cases or boxes p.c. a.v. 200 30 15 15 15 1008. Files not specially mentioned [same tare].. 1009. Motors, locomotives, and traction engines-dynamos and other electric apparatus for the distribution of power and light In the assessment of locomotives shall likewise be included the value of the following articles generally imported therewith-one oilcloth or tarpaulin, the fireman's tools, one scovel for cleaning the pipes, one oil cup, a complete set of nut wrenches, three glass tubes for water gauges, one suction pipe not exceeding 5 metres in length, with its valve (ralo). Wheels with their axles, The forecarriage, and pole, are integral parts of portable engines, whether the same be or not imported together with the boilers or engines. Pipes connecting the boiler with the motor, also fly-wheels and transmission blocks are considered as integral parts of locomotives and of all other motors. Pipes or joints of iron or steel imported with turbines are considered as forming integral part thereof, on condition that, taken together, they do not exceed 30 metres in length. 1010. Machines for the manufacture of sacks, hats, tins; for cutting grass, cane, and roots; for tilling the soil, including iron or wooden fittings therefor; Do for cleaning knives, with or without wooden or iron openings, of all Do Sewing, for domestic use, for tailors or harness makers [barrels or cases, 2 p.c.] Do Typewriters, with keyboards "" 5,000 Do Cutting or calendering; for cutting tobacco; refrigerating of all kinds; wood-cutting, cork-cutting, bottling, washing and wringing, mincing; for the manufacture of ice, and other for similar purposes, of small size, for domestic use Do small, coffee, paint, pepper, and the like [barrels or cases, 2 p.c.] kilog. 700 50 Wheels and fly-wheels for small mills shall be dutiable separately as articles of cast iron not specially mentioned. 1012. Lightning rods, complete with several branches, plain or with a platinum Complete lightning rods do not include the conducting cables. 1013. Bolters and sieves of hair or silk, hand 800 15 Do of sized silk with edges of floss silk, and with eyelets, for bolting.... 1014. Moulds for preparing pills, pastilles, &c., of metal or of metal and wood [tare as 643] Do for packing or wrapping, for cutting, gilding, or rendering paper satiny, for lithography, for the manufacture of alimentary, pastes, soap of all kinds and the like 1017. Nut-crackers, of metal, common [as tare 701] .kilog. 1,600 Do do gilt or silvered [same tare] 4,000 1018. Corkscrews, plain, wholly of iron or steel, with handle of wood, bone, horn, &c. [tare as 693] |