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RATES OF DUTIES
GOODS, WARES, AND MERCHANDISE
The United States of America,
FROM AND AFTER
THE FIRST DAY OF DECEMBER, 1846.
IN CONFORMITY WITH THE ACT OF CONGRESS, APPROVED JULY 30, 1846.
ALSO, CONTAINING ALL THE
RECENT CIRCULARS AND DECISIONS OF THE TREASURY DEPARTMENT,
REVISED AND CORRECTED BY
E. D. OGDEN,
ENTRY CLERK, CUSTOM-HOUSE, PORT OF NEW-YORK.
PUBLISHED BY RICH & LOUTREL, No. 61 WILLIAM STREET.
SOLD, ALSO, BY
PETER A. MESIER, BOWNE & CO., S. S. & W. WOOD, J. K. HERRICK, DAVID FELT & CO., E. B. CLAYTON
ALBANY-0. STEELE, E. H. PEASE.
PHILADELPHIA-HOGAN & THOMPSON, ISAAC M. MOSS, H. COHEN & CO., J. B. LIPPINCOTT, GEO.S. APPLETON.
WASHINGTON-R. FARNHAM, WM. FISCHER.
BOSTON-EAYRS & FAIRBANKS, B. LORING & CO., THOMAS GROOM, JAMES FRENCH, B. B. MUSSEY,
NEW ORLEANS-A BRUSLE, ALEX. LEVY & CO., J. B. STEEL, B. M. NORMAN, DAVID FELT & CO.
RICHMOND, VA.J. W. RANDOLPH & CO.
MOBILE-J. K. RANDALL.
LONDON-WILEY & PUTNAM.
THE subscribers have published several editions of the Tariff, and are aware of the importance of having it correct in every particular, to make it of any benefit to the Mercantile community.
Great care has therefore been bestowed in revising the rates according to the latest decisions of the Treasury Department.
The publication of this edition has been delayed only a sufficient time to ensure its correctness; and we can with confidence recommend it to the public, believing that those who have purchased of former editions, will find this fully equal to any of the preceding ones. Returning our sincere thanks to our former patrons, we solicit a continuance of their favors.
RICH & LOUTREL, NEW-YORK, Aug. 1846.
Entered according to Act of Congress, in the year of our Lord 1846, by Rich & LOUTREL,
in the Clerk's Office of the District Court of the Southern District of New York.
REDUCING THE DUTY ON IMPORTS,
AND FOR OTHER PURPOSES,
[Passed July 30, 1846.]
Sec. 1.-Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the first day of December next, in lieu of the duties heretofore imposed by law on the articles herein after mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchan, dise herein enumerated and provided for, imported from foreign countries, the following rates of duty—that is to say:
On goods, wares, and merchandise mentioned in schedule A, a duty of one hundred per centum ad valorem.
On goods, wares, and merchandise mentioned in schedule B, a duty of forty per centum ad yalorem.
On goods, wares, and merchandise mentioned in schedule C, a duty of thirty per centum ad valorem.
On goods, wares, and merchandise mentioned in schedule D, a duty of twenty-five. per centum ad valorem.
On goods, wares, and merchandise mentioned in schedule E, a duty of twenty per centum ad valorem.
On goods, wares, and merchandise mentioned in schedule F, a duty of fifteen per centum ad valorem.
On goods, wares, and merchandise mentioned in schedule G, a duty of ten per centum ad valorem.
On goods, wares, and merchandise mentioned in schedule H, a duty of five per centum ad valorem.
Sec. 2. And be it further enacted, That from and after the first day of December next, the goods, wares, and merchandise mentioned in schedule I shall be exempt from duty.
Sec. 3. And be it further enacted, That from and after the first day of December next, there shall be levied, collected, and paid on all goods, wares, and merchandise imported from foreign countries, and not specially provided for in this act, a duty of twenty per centum ad valorem.
Sec. 4. And be it further enacted, That in all cases in which the invoice or entry shall not con, tain the weight or quantity or measure of goods, wares, or merchandise now weighed or measured or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee.
Sec. 5. And be it further enacted, That from and after the first day of December next, in lieu of the bounty heretofore authorized by law to be paid on the exportation of pickled fish of the fish. eries of the United States, there shall be allowed, on the exportation thereof, if cured with foreign salt, a drawback equal in amount to the duty paid on the salt, and no more, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury.
Sec. 6. And be it further enacted, That all goods, wares, and merchandise imported after the passage of this act, and which may be in the public stores on the second day of December next, shall be subject to no other duty upon the entry thereof than if the same were imported respectively after that day.
Sec. 7. And be it further enacted, That the twelfth section of the act entitled “An act to pro. vide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes,” approved August thirty, eighteen hundred and forty-two, shall be, and the same is hereby, so far modified, that all goods imported from this side the Cape of Good Hope or Cape Horn may remain in the public stores for the space of one year,, instead of the term of sixty days prescribed in the said section; and that all goods imported from beyond the Cape of Good Hope or Cape Horn may remain in the public stores one year, instead of the term of ninety days prescribed in the said section.
Sec. 8. And be it further enacted, That it shall be lawful for the owner, consignee, or agent of imports which have been actually purchased, on entry of the same, to make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the true market walue of such imports in the principal markets of the country whence the importation shall have been made, or in which the goods imported shall have been originally manufactured or produced, as the case may be; and to add thereto all costs and charges which, under existing laws, would form part of the true value at the port where the same may be entered, upon which the duties should be assessed. And it shall be the duty of the collector within whose district the same may be in. ported or entered to cause the dutiable value of such imports to be appraised, estimated, and as. certained in accordance with the provisions of existing laws; and if the appraised value thereof shall exceed by ten per centum or more the value so declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid, a duty of twenty per centum ad valorem on such appraised value: Provided, nevertheless, That under no circum. stances shall the duty be assessed upon an amount less than the invoice value; any law of Con. gress to the contrary notwithstanding.
Sec. 9. [Expunged.]
SEC. 10. And be it further enacted, That the deputies of any collector, naval officer, or surveyor, and the clerks employed by any collector, naval officer, surveyor, or appraiser, who are not by existing laws required to be sworn, shall, before entering upon their respective duties, or, if already employed, before continuing in the discharge thereof, take and subscribe an oath or affirmation faithfully and diligently to perform such duties, and to use their best endeavors to prevent and detect frauds upon the revenue of the United States; which oath or affirmation shall be administered by the collector of the port or district where the said deputies or clerks may be employed, and shall be of a form to be prescribed by the Secretary of the Treasury.
Sec. 11. And be it further enacted, That no officer or other person connected with the navy of the United States shall, under any pretence, import in any ship or vessel of the United States any goods, wares, or merchandise liable to the payment of any duty.
Sec. 12. And be it further enacted, That all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, repealed.
SCHEDULE A.–One hundred per centum ad valorem. Brandy and other spirits distilled from grain, or other materials; cordials absynthe, arrack, curacoa, kirschenwasser, liqueurs, maraschino, ratafia, and all other spirituous beverages of a similar character.
SCHEDULE B.-Forty per centum ad valorem. Alabaster and spar ornaments; almonds; anchovies, sardines, and all other fish preserved in oil; camphor, refined; cassia; cloves; composition tops for tables or other articles of furniture; comfits, sweetmeats, or fruit preserved in sugar, brandy, or molasses; currants; dates; figs; ginger root, dried or green; glass, cut; mace; manufactures of cedar wood, granadilla, ebony, mahogany, rose, wood, and satin wood; nutmegs; pimento; prepared vegetables, meats, poultry, and game, sealed or enclosed in cans or otherwise; prunes; raisins; scagliola tops for tables or other articles of furniture; segars, snuff, paper segars, and all other manufactures of tobacco; wines--Burgundy, Champagne, claret, Madeira, Port, sherry, and all other wines and imitations of wines.
SCHEDULE C.- Thirty per centum ad valorem. Ale, beer, and porter, in casks or bottles; Argentine, Alabatta, or German silver, manufactured or unmanufactured; articles embroidered with gold, silver, or other metal; articles worn by men, woinen, or children, of whatever material composed, made up, or made wholly or in part, by hand; asses' skins; balsams, cosmetics, essences, extracts, pastes, perfumes, and tinctures, used either for the toilet or for medicinal purposes; baskets, and all other articles composed of grass, osier, palm: leaf, straw, whalebone, or willow, not otherwise provided for; bay rụm; beads, of amber, composi. tion, or wax, and all other beads; benzoates; bologna sausages; bracelets, braids, chains, curls or ringlets, composed of hair, or of which hair is a component part; braces, suspenders, webbing, or other fabrics, composed wholly or in part of India rubber, not otherwise provided for; brooms and brushes of all kinds; cameos, real and imitation, and mosaics, real and imitation, when set in gold, silver, or other metal; canes and sticks for walking, finished or unfinished; capers, pickles, and sauces of all kinds, not otherwise provided for; caps, hats, muils, and tippets of fur, and all other manufac. tures of fur, or of which fur shall be a component material; caps, gloves, leggins, mits, socks, stock, ings, woye shirts and drawers, and all similar articles made on frames, worn by men, women, or children, and not otherwise provided for; card cases, pucket books, shell boxes, souvenirs, and all similar articles, of whatever material composed; carpets, carpeting, hearth rugs, bedsides, and other portions of carpeting, being either Aubusson, Brussels, ingrain, Saxony, Turkey, Venetian, Wilton, or any other similar fabric; carriages and parts of carriages; Cayenne pepper; cheese; cinnamon; clocks and parts of clocks; clothing, ready made, and wearing apparel of every description, of what. ever material composed, made up or manufactured wholly or in part by the tailor, sempstress, or manufacturer; coach and harness furniture of all kinds; coal; coke and culm of coal; combs of all kinds; compositions of glass or paste, when set; confectionary of all kinds, not otherwise provided for; coral, cut or manufactured; corks; cotton cords, gimps, and galloons; court-plaster; crayons of all kinds; cutlery of all kinds; diamonds, gems, pearls, rubies, and other precious stones, and imitations of precious stones, when set in gold, silver or other metal; dolls, and toys of all kinds! earthen, china, and stone ware, and all other wares, composed of earthy or mineral substances, not other. wise provided for; epaulets, galloons, laces, knots, stars, tassels, tresses and wings of gold, silver, or other metal; fans and fire screens of every description, of whatever material composed, feathers and flowers, artificial or ornamental, and parts thereof, of whatever material composed; fire. crackers; flats, braids, plaits, sparterre and willow squares, used for making hats or bonnets; frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished; furniture, cabinet and household; ginger, ground; glass, colored, stained, or painted; glass crystals for watches; glasses or pebbles for spectacles; glass tumblers, plain, moulded, or pressed, not cut or printed; paintings on glass; porcelain glass; grapes; gum benzoin or Benjamin; hair pencils; hat bodies of cotton; hats and bonnets, for men, women, and children, composed of straw, satin straw, chip, grass, palm. leaf, willow, or any other vegetable substance, or of hair, whalebone, or other material not otherwise provided for; hemp unmanufactured; honey; human hair, cleansed or prepared for use; ink and ink powder; iron, in bars, blooms, bolts, loops, pigs, rods, slabs, or other form, not otherwise pro vided for; castings of iron; old or scrap iron; vessels of cast iron; japanned ware of all kinds, not otherwise provided for; jewelry, real or imitation; jet and manufactures of jet, and imitations thereof;i lead pencils; maccaroni, vermicelli, gelatine, jellies, and all similar preparations; manufactures of the bark of the cork tree, except corks; manufactures of bone, shell, horn, pearl, ivory, or vegeta-. ble ivory; manufactures, articles, vessels, and wares, not otherwise provided for, of brass, copper, gold, iron, lead, pewter, platina, silver, tin, or other metal, or of which either of those metals or any other metal shall be the component material of chief value; manufactures of cotton, linen, silk, wool, or worsted, if embroidered or tamboured in the loom or otherwise, by machinery, or with the needle, or other process, manufactures, articles, vessels, and wares, of glass, or of which glass shall be a component material, not otherwise provided for; manufactures and articles of leather, or of which
eathe all be a component part, not otherwise provided for; manufactures and articles of marble, marble paving tiles, and all other marble more advanced in manufacture than in slabs or blocks in the rough; manufactures of paper, or of which paper is a component material, not otherwise provided for; manufactures, articles, and wares of papier mache; manufactures of wood, or of which wood is a component part, not otherwise provided for; manufactures of wool, or of which wool shall be a component material of chief value, not otherwise provided for; medicinal preparations, not otherwise provided for; metallic pens; mineral waters; molasses; muskets, rifles, and other fire-arms; nuts, not otherwise provided for; ochres and ochrey earths, used in the composition of painters' colors, whether dry or ground in oil; oil.cloth of every description, of whatever material composed; oils, volatile, essential, or expressed, and not otherwise provided for; olive oil in casks, other than salad oil; olive salad oil, and all other olive oil, not otherwise provided for; olives; pa. per-antiquarian, demy, drawing, elephant, foolscaps, imperial, letter, and all other paper not otherwise provided for; paper boxes and all other fancy boxes; paper envelopes; parasols and sunshades; parchment; pepper; plated and gilt ware of all kinds; playing cards, plums; potatoes; red chalk pencils; saddlery of all kinds, not otherwise provided for, salmon, preserved; sealing wax; sew. ing-silks, in the gum or purified; shoes composed wholly of India rubber; side-arms of every des.. ,cription; silk twist and twist composed of silk and mohair; silver-plated metal, in sheets or other form; soap-Castile, perfumed, Windsor, and all other kinds; sugar of all kinds; syrup of sugar: tobacco, unmanufactured; twines and pack-thread, of whatever material composed; umbrellas; vellum; vinegar; wafers; water colors; wood unmanufactured, not otherwise provided for, and firewood; wool, unmanufactured.
SCHEDULE D.—To pay a duty of twenty-five per cent ad valorem. Borax or tinctal; Burgundy pitch; buttons and button-moulds of all kinds; baizes, bockings, flan. nels, and floor. cloths, of whatever material composed, not atherwise provided for; cable and cordage, tarred or untarred; calomel, and all other mercurial preparations; camphor, crude; cotton laces, cotton insertings, cotton trimming laces, cotton laces and braids; floss silks, feather-beds, feathers for beds, and downs of all kinds; grass cloth; hair cloth, hair seating, and all other manufactures of hair not otherwise provided for; jute, Sisal grass, coir, and other vegetable substances unmanu. factured, not otherwise provided for; manufactures composed wholly of cotton, not otherwise pro. vided for; manufactures of goats' hair or mohair, or of which goats' hair or mohair shall be a compo. nent material, not otherwise provided for; manufactures of silk, or of which silk be a component material, not otherwise provided for; manufactures of worsted, or of which worsted shall be a com. ponent material, not otherwise provided for; matting, China and other floor matting, and mats. made of flags, jute, or grass; roofing slates, and slates other than roofing slates; woolen and worst
SCHEDULE E.-To pay a duty of twenty per cent ad valorem. Acids; acetic, acetous, benzoic, boracic, chromic, citric, muriatic, white and yellow, nitric, pyroligneous and tạrtaric, and all other acids of every description used for chemical or medicinal pur. poses, or for manufacturing, or in the fine arts, not otherwise provided for; aloes; alum; amber; ambergris; angora, Thibet, and other goats hair or mohair, unmanufactured; anniseed; animal carbon; antimony, crude and regulus of; arrow-root; articles, not in a crude state, used in dyeing or tanning, not otherwise provided for; asafætida; bacon; bananas; barley; beef; beeswax; berries, vegetables, flowers and barks, not otherwise provided for; bismuth; bitter apples; blankets of all