N preparing this edition of schedules under the Cus-

toms Tariff Act of 1894, we have endeavored to give a complete list of commercial articles by trade names; and while we have spared no pains to secure accuracy in the table of rates, errors of judgment may have occurred, and we cannot hold ourselves in any way liable for different decisions which may be reached by the Customs author


As our schedules are largely based upon

decisions of the Courts, the General Appraisers and the Treasury Department, we cannot believe that any material changes will occur.

We refer each article to the paragraph of the law under which we have classified it for duty, so that those who wish may draw their own conclusions.

We also give a list of articles on which rates of drawback have been fixed by the Secretary of the Treasury as provided by law; also a full citation of the laws and copies of the regulations pertaining to drawback.

We believe that we have here presented to the public the most compact and reliable authority on the matters comprised herein which is attainable.



(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)


Rates of duty are frequently exacted by Collectors in liquidations of entries on duty of merchandise, which the owners or importers of the merchandise consider erroneous. We make a specialty of these cases, and if there appears to be a good claim we carry the matter before the Board of General Appraisers, and if necessary appeal to the Courts. We make no charge unless successful in obtaining a refund of excessive duties.


Invoice values are advanced in value by the Appraiser when they are below wholesale market price at time of shipment. Importers may appeal to a General Appraiser, and if dissatisfied with ñis decision, to a board of three General Appraisers. We represent the importer in such cases, and present his claims.


By communicating with us in advance, importers can arrange for the payment of duties at any of the ports of entry in the United States or in the Dominion of Canada.

When goods are consigned to us for importers located at places which are not ports of entry, duty will be paid by us at port of arrival and charged forward against the goods.

Goods may be warehoused or forwarded in bond, without payment of duties, either to interior port or export port.

Goods warehoused in United States must have duty paid or exported within three years from date of arrival. Either the whole shipment or any number of packages, but nothing less than a package can be withdrawn at one time.

(NOTE.-Accuracy and precision in customs proceedings are so essentialto the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)



N. 0. P. F.-Means “not otherwise provided for,and signifies

that the rate given governs except under special condi

tions named in the law. Non Enum.-Means that the article has been classified under the

general provision in the law for articles “not enumerated

or provided for.” S.-Means “synopsis,” and refers to decisions of the Treasury De

partment as published in the monthly synoptical series. As.—This word means that the article is classified by assimilation

the same as the other articles mentioned. G. A.-Means “General Appraisers,” and refers by number to

decisions of the Board. R. S.-Means “Revised Statutes" of the United States. Par.-Refers to the paragraph of the new tariff law. Special.-Refers to certain special exceptions set forth in tariff law.

(NOTE.--Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

Drawback, explanation of. Page 37.
Drawback on merchandise exported from customs custody. Regulations.

Pages 37 to 42.
Drawback on imported salt, used in curing meats. Regulations. Pages 43

to 46.

Drawback of duties paid upon materials used in domestic goods exported.

Regulations. Pages 46 to 63.
Drawback on vessels built in the United States of foreign materials. Regu-

lations. Page 63.
Drawback, rates of, so far as established by Treasury Department. Pages

64 to 121.
Duties upon imported goods upon which drawback has been received. Reg-

ulations. Page 43.
Entries of merchandise. Forms of. Page 11.
Examination of drugs, etc. Pages 31 and 32.
Immediate transportation Act. Pages 23 to 27.
Importation of teas. Act of March 2, 1883. Pages 28 and 29.
Importation of oleomargarine. Page 30.
Liens for freight. Page 33.
Ports of entry. Pages 14 to 22.
Merchandise sunk two years in waters of United States and recovered to be

entered free of duty. Pages 128 and 129.
Packet packages, entry of. Pages 129 to 130.
Papers required for purposes of entry. Page 11.
Ports at which merchandise may be bonded. Page 22.
Ports from which merchandise may be sent in transit to contiguous foreign

territories. Page 23.
Ports to which merchandise may be sent, i. T. Pages 27 and 28.
Reciprocity with Hawaiian Islands. Act of August 15, 1876. Page 130.
Statutes of limitations relating to customs. Pages 131 to 135.
Values of foreign coins. Page 33.
Weights and measures. Pages 35 and 36.
Withdrawal from bond, free of duty, of materials for the construction and

repair of vessels. Regulations. Pages 121 to 125.
Withdrawal in bond of salt to be used in curing fish, Regulations. Pages

128 and 129.



İ. Merchandise can be lawfully brought into the United States only at the port of entry of the customs collection district at which it first arrives, and entry must be made at such port. (See Article 274 Customs Regulations 1892.)

2. Entry may be made either for consumption, for warehousing in bond, for transportation without appraisement to some other district, or for immediate exportation. Goods may be withdrawn from bond at any time within three years for consumption, for transportation, or for exportation.

3. For the purpose of entry, an invoice must be produced showing the quantity and character of the goods, the true cost or market

value of the same, and the number and marks of the packages. It must be made out in the currency and weights and measures of the country of exportation. When the amount exceeds one hundred dollars the invoice must have the certification of the United States Consul at or nearest the place of export, for which the Consul is entitled to a fee of two dollars and fifty cents. In the absence of an invoice, a pro forma invoice may be used under a bond to produce certified invoice. A bill of lading is also required, showing the numbers and marks of the packages, the name of the vessel of importation, and the name of the consignee. Entry must be made by the latter, or by an assignee named by the endorsement of the original consignee on the bill of lading. Bills of lading drawn “to order” require the endorsement of the shipper.

4. The person making entry must make declaration before a collector, deputy collector or customs notary, to the truth of the entry.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

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